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Home My WebLink About08/11/2020 CERTIFICATE OF MAILING I, Becky Rogers, certify that on September 18, 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: Brad &Janice Louthan 17 Glenn Rd Montesano, WA 98563 Email: bradjanlouthan@comcast.net Patti McLean Mason County Assessor 411 N. 5th 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: Brad &Janice Louthan Parcel Number(s): 32232-50-52002 Assessment Year: 2019 Petition Number: 101.2020 Date(s) of Hearing: 8/11/2020 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 $ 94,820 ® Land $ 51,855 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 94,820 Total Value $ 51,855 This decision is based on our finding that: The hearing was held virtually via Zoom on Tuesday, August 11, 2020. The Appellant, Janice Louthan,was in attendance. The Assessor was represented by IdaMae Jensen. The Appellant testified that the subject property was assessed as having a full view,when in fact the property only has a partial view. The parcel is located on an unmaintained dirt road and is considerably smaller in size than other neighborhood properties. The Appellant stated on the petition that this is a vacant lot, undeveloped land, 0.12 acres in size with no electricity or septic system. The Appellant also stated that the subject property was on the market for a couple of years for$30,000 with no buyers. The Assessor testified that the assessed value was based upon a 2014 valuation and updated annually as part of the mass appraisal system. The Assessor also testified that the property was equalized within the neighborhood. The Assessor also submitted three comparable sales within close proximity to the subject property. The values of the comparable sales ranged from$70,665 to $99,845. The Board considered the comparable sale values. However,the Board determined that the subject property was significantly smaller than the adjacent full-view parcels while the subject property had only a partial view. In considering the evidence,the Board determined that a lesser value was warranted. Therefore,the Board overrules the original assessed value of$94,820 and sets the value for the subject property at$51,855. Page 2 Petition No. 101.2020 Parcel No.32232-50-52002 Dated this 1 lth day of August 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 September 18, 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: Brad & Janice Louthan 17 Glenn Rd Montesano, WA 98563 Email: bradjanlouthan@comcast.net Patti McLean Mason County Assessor 411 N. 5th 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 : Brad & Janice Louthan Parcel Number(s) : 32232- 50- 52004 Assessment Year: 2019 Petition Number : 102 .2020 Date(s) of Hearing : 8/ 11 /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 $ 94, 820 ® Land $ 51 , 855 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 94, 820 Total Value $ 51 , 855 This decision is based on our finding that : The hearing was held virtually via Zoom on Tuesday, August 11 , 2020 . The Appellant, Janice Louthan, was in attendance. The Assessor was represented by IdaMae Jensen. The Appellant testified that the subject property was assessed as having a full view, when in fact the property only has a partial view. The parcel is located on an unmaintained dirt road and is considerably smaller in size than other neighborhood properties . The Appellant stated on the petition that this is a vacant lot, undeveloped land, 0 . 12 acres in size with no electricity or septic system. The Appellant also stated that the subject property was on the market for a couple of years for $ 30 ,000 with no buyers . The Assessor testified that the assessed value was based upon a 2014 valuation and updated annually as part of the mass appraisal system. The Assessor also testified that the property was equalized within the neighborhood. The Assessor submitted three comparable sales within close proximity to the subject property . The values of the comparable sales ranged from $ 70,665 to $ 99, 845 . The Board considered the comparable sale values, however, the Board determined that the subject property was significantly smaller than the adjacent parcels with full views while the subject property had only a partial view. In considering the evidence, the Board determined that a lesser value was warranted. Therefore, the Board overrules the original assessed value of $ 94, 820 and sets the value for the subject property at $ 51 , 855 . Page 2 Petition No. 102.2020 Parcel No . 32232 -50- 52004 Dated this 1 Ph day of August 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 I40M47-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor a Petitioner • BOE File REV 640058 (5/25/2017) — MCBOE062019