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Home My WebLink About07/16/2020 CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 31, 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: James & Roberta Egan 1191 NE Tee Lake Road Tahuya, WA 98588 Email: egan@inlandnet.com Patti McLean Mason County Assessor 411 N. 5t" Street Shelton, WA 95884 Email: PMcLeanC@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : James & Roberta Egan Parcel Number(s) . 32335 -50 -00064 Assessment Year : 2019 Petition Number : 173 , 2020 Date(s) of Hearing : 7/ 16/2020 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 $ 905030 ® Land $ 9030 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 905030 Total Value $ 905030 This decision is based on our finding that : The hearing was held virtually via Zoom on Thursday, July 16, 2020 . The Appellant, James Egan, was present telephonically . IdaMae Jensen , Assessor ' s Representative , was present. The Appellant purchased the property for $20, 000 from the Boy Scouts of America, who had acquired the property through a quit claim deed. The Appellant testified the subject property had been on and off the market for the last ten years without a sale . The Assessor ' s Representative noted the site is 4 . 05 acres of hilling to mostly level terrain, and includes 100 feet of waterfront on Tee Lake . The Assessor ' s Representative testified that the subject property was accessible and buildable. The property has also been decremented by -25 % in the amount of $ 30, 009 . The Assessor provided four comparable sales with a range of values as adjusted from $ 85 , 135 to $ 146 , 370 . The value of the subject property falls within this range at $ 90, 300 . The Assessor testified that the 2019 sale by the Boy Scouts of America was not an arm' s length transaction and had not been offered on the open market. Page 2 Petition No. 173.2020 Parcel No. 32335-50-00064 Therefore the Board found the Appellant provided no clear, cogent, or convincing evidence to overrule the Assessor' s valuation. Therefore, the Board sustains the assessed value of the subject property at $ 90, 030 . Dated this 16th day of July 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 14OM47-7706. Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV640058 (5/25/2017) - MCBOE062019 CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 31, 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: Dorothy Morris 541 E Leeds Dr Shelton, WA 98584 Email: dd541@hctc.com Patti McLean Mason County Assessor 411 N. 5t" Street Shelton, WA 95884 Email: PMcLeanC@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Dorothy Morris Parcel Number(s) : 32022- 14-90140 Assessment Year : 2019 Petition Number: 185 . 2020 Date(s) of Hearing : 7/ 16/2020 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 $ 197, 965 ® Land $ 1971965 ® Improvements $ 471 , 090 ® Improvements $ 4719090 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 66 % 055 Total Value $ 669 , 055 This decision is based on our finding that : The hearing was held virtually via Zoom on Thursday, July 16 , 2020 . The Appellant, Dorothy Morris, was not in attendance . The Assessor was represented by IdaMae Jensen. The Appellant provided three sales to support the estimate of the true and fair value at $ 500 , 000 . However, the Board found that comparable sale # 1 was a listing, comparable sale #2 closed nine months after the date of assessment of January 1 , 2019 , and comparable #3 closed ten months after the date of assessment of January 1 , 2019 . Therefore, the Board did not consider these comparable sales . The Assessor provided five comparable sales located within the subject market area, on the same body of salt water frontage and with the most reasonable similar land and building characteristics . As adjusted, the indicated value range fell between $ 525 ,768 and $ 794, 997 . The subject value fell within this range . Therefore, the Board sustains the assessed value of the subject property at $ 197, 965 for the land and $471 , 090 for the improvements for a total of $ 669, 055a Page 2 Petition No. 185.2020 Parcel No. 32022 - 14-90140 Dated this 16th day of July 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 I400-647-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017) - MCBOE062019 I