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Home My WebLink About06/18/2020 CERTIFICATE OF MAILING I , Becky Rogers, certify that on June 26, 2020, 1 personally emailed OR forwarded, by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following : Meridian Terrace LLC c/o Shane Mangan 2715 64Th Ave NE Tacoma , WA 98422 Email : shane . mangan@comcast . net Patti McLean Mason County Assessor 411 N . 51" Street Shelton , WA 95884 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk 5 Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Meridian Terrace LLC Parcel Number(s) . 1233043 - 00000 Assessment Year : 2019 Petition Number : 31 . 2020 Date(s) of Hearing : 6/ 18/2020 Having considered the evidence presented by the parties in this appeal , the Board hereby : ❑ sustains ® overrules the determination of the assessor . Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 355 , 965 ® Land $ 2195430 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 355 , 965 Total Value $ 2195430 This decision is based on our finding that : The hearing was held virtually via Zoom on June 18 . The Appellant, Meridian Terrace, LLC , was represented by Shane Mangan . The Assessor was represented by IdaMae Jensen . Mr. Mangan testified that the subject property was purchased at auction on February 23 , 2018 for $ 85 , 000 for approximately 36 acres zoned as residential and mining . The Assessor concurred the property was purchased at auction and therefore was not considered an arm ' s length sale . The Assessor recommended an adjustment to equalize the subject property with surrounding large acreage sites . Additionally, the Assessor testified the property is low to steeply sloping, and the view amenity should be removed . Therefore, the Board overrules the assessed value of $ 355 , 965 , accepts and sets the Assessor ' s recommended value at $ 219 ,430 for the subject property . Page 2 Petition No. 31 . 2020 Parcel No. 123304M0000 Dated this 18t" day of June 2020 t�- 0 Q Deborah Reis, Chairperson ' s Signature Clerk ' s Signature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915 , Olympia, WA 98504 - 0915 or at their website at bta . state .wa . us/appeal/forms . htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals . To ask about the availability of this publication in an alternate format for the visually impaired, please call 1 . 800 -647-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on June 26, 2020, 1 personally emailed OR forwarded , by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . Meridian Terrace LLC c/ o Shane Mangan 2715 64Th Ave NE Tacoma, WA 98422 Email : shane . mangan@comcast . net Patti McLean Mason County Assessor 411 N . 5t" Street Shelton , WA 95884 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Meridian Terrace LLC Parcel Number(s) : 1233142 -00010 Assessment Year : 2019 Petition Number : 32 . 2020 Date(s) of Hearing : 6/ 18/2020 Having considered the evidence presented by the parties in this appeal, the Board hereby : ® sustains ❑ overrules the determination of the assessor. Assessor ' s True and Fair Value BOE True and Fair Value Determination ® Land $ 198 , 045 ® Land $ 19M45 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 1989045 Total Value $ 198 , 045 This decision is based on our finding that : The hearing was held virtually via Zoom on June 18 . The Appellant, Meridian Terrace , LLC , was represented by Shane Mangan. The Assessor was represented by Ida Mae Jensen . The property was purchased at auction on February 23 , 2018 for $ 42 , 600 for approximately 15 acres and zoned as residential RR5 . The Assessor concurred the property was purchased at auction and therefore was not considered an arm ' s length sale, was rather a forced sale as the seller was unduly motivated . The Assessor also testified the subject property is equalized with surrounding properties . The Board found that the Appellant did not provide clear, cogent or convincing evidence to overrule the Assessor ' s valuation . Therefore, the Board sustains the assessed value of the subject property at $ 198 , 045 . Page 2 Petition No. 32 .2020 Parcel No. 1233142- 00010 Dated this 18th day of June 2020 Deborah Reis, Chairperson ' s Signature Clerk' s Signa re NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915 , Olympia, WA 98504 - 0915 or at their website at bta . state .wa . us/appeal/forms . htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals . To ask about the availability of this publication in an alternate format for the visually impaired, please call 1 -800-647-7706 . Teletype (TT1) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on June 26, 2020, 1 personally emailed OR forwarded, by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following : John Pool III 3705 36th Ave Olympia , WA 98502 Email : johnpool3591@yahoo . com Patti McLean Mason County Assessor 411 N . 5t" Street Shelton , WA 95884 Email : PMcLean@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : John Pool III Parcel Number(s) : 42113 - 14 - 00000 Assessment Year : 2019 Petition Number : 49 . 2020 Date(s) of Hearing : 6/ 18/2020 Having considered the evidence presented by the parties in this appeal, the Board hereby : ® sustains ❑ overrules the determination of the assessor . Assessor ' s True and Fair Value BOE True and Fair Value Determination ® Land $ 83 ,490 ® Land $ 835490 ® Improvements $ 115925 ® Improvements $ 11 , 925 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 95 ,415 Total Value $ 955415 This decision is based on our finding that : The hearing was held virtually via Zoom on June 18 . The Appellant, John Pool , III was present. Also present was IdaMae Jensen, Assessor ' s Representative . The Appellant testified that the property is remote and difficult to develop and to purchase an electric transformer would cost the property owner $ 9 , 000 . He also testified that the access road is dirt and floods in winter in heavy rains . The Appellant provided four comparable sales with a range of $21 , 000 - $ 70 , 000 , two of which sold after the assessment date of January 1 , 2019 . The Assessor provided five comparable sales , including two that had been provided by the Appellant. The Board considered only four of the five comparable sales . The value of the four sales had an adjusted value of $ 80 , 540 - $ 94 , 705 . The value of the subject property fell just above this range . The Board found the Appellant did not provide clear, cogent, or convincing evidence that the Assessor ' s valuation was in error . Therefore, the Board sustains the assessed value of the subject property at $ 95 ,415 : $ 83 ,490 for the land and $ 11 , 925 for the improvements . Page 2 Petition No . 49.2020 Parcel No. 4211344-00000 Dated this 18th day of June 2020 Deborah Reis, Chairperson ' s Signature Clerk ' s Signature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915 , Olympia, WA 98504 -0915 or at their website at bta . state . wa . us/appeal/forms . htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals . To ask about the availability of this publication in an alternate format for the visually impaired , please call 1 - 800-647-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019 CERTIFICATE OF MAILING I , Becky Rogers, certify that on June 26, 2020, 1 personally emailed OR forwarded, by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . John Pool III 3705 36th Ave Olympia , WA 98502 Email , johnpool3591@yahoo . com Patti McLean Mason County Assessor 411 N . 5t" Street Shelton, WA 95884 Email : PMcLean@co . mason . wa . us t� Becky Ro ers, Clerk Mason County Board of Equalization I Order of the Mason County Board of Equalization Property Owner : John Pool III Parcel Number(s) . 4211344 - 90034 Assessment Year : 2019 Petition Number : 50 . 2020 Date (s) of Hearing : 6/ 18/2020 Having considered the evidence presented by the parties in this appeal, the Board hereby : ® sustains ❑ overrules the determination of the assessor . Assessor ' s True and Fair Value BOE True and Fair Value Determination ® Land $ 47830 ® Land $ 47830 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 47830 Total Value $ 47830 This decision is based on our finding that : The hearing was held virtually via Zoom on June 18 . The Appellant, John Pool, III was present . Also present was IdaMae Jensen, Assessor ' s Representative . The Appellant testified that the property is remote and difficult to develop and in order to purchase an electric transformer the property owner would have to pay $ 9 , 000 . He also testified that the access road is dirt and floods in winter in heavy rains, and that since the land is hilly a septic system would be more expensive . The Appellant provided three comparable sales with a range of $21 , 000 - $ 25 , 000 . Two of which sold after the assessment date of January 1 , 2019 . The Assessor provided a sales grid with six comparable sales which included the Appellant ' s comparable sale # 1 . All comparable sales were within the subject property ' s neighborhood . The value of the six sales had an adjusted range of $ 25 , 000 - $ 66,400 . The value of the subject property fell within this range . The Board found the Appellant did not provide clear, cogent, or convincing evidence that the Assessor ' s valuation was in error . Therefore, the Board sustains the assessed value of the subject property at $ 47 , 830 . Page 2 Petition No . 50.2020 Parcel No . 4211344-90034 Dated this 18th day of June 2020 Deborah Reis, Chairperson ' s Signature Clerk' s Signa e NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915 , Olympia, WA 98504 - 0915 or at their website at bta . state .wa , us/appeal/forms . htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals . To ask about the availability of this publication in an alternate format for the visually impaired, please call 1 - 800- 647-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019