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Home My WebLink About08/26/2020 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 . Leeryan , LLC 615 NE 76th St Seattle, WA 98115 Email : ryan@rrm - law . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton, WA 95884 Email : PMcLeanC@co . mason . wa . us L Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Leeryan, LLC Parcel Number(s) : 32316 -21 -70190 Assessment Year : 2019 Petition Number : 179 .2020 Date (s) of Hearing : 8/26/2020 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 $ 4200 ® Land $ 4200 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 4200 Total Value $ 421000 This decision is based on our finding that: The hearing was held virtually via the Zoom platform on Wednesday, August 26, 2020 . The Appellant, Leeryan, LLC, was not present. The Assessor was represented by IdaMae Jensen. The Appellant noted on the petition they had been actively trying to sell the subject parcel for several years . In addition, the Appellant stated no buyers are willing to purchase the subject property for a price anywhere near the assessed value and noted it is not buildable . The Assessor testified that this property consisted of 200 feet of Hood Canal tidelands, located between Lilliwaup to the south and Colony Surf development to the North . Access to the subject property is via State Route 101 . The Assessor presented three comparable sales ranging from 144 front feet to 228 front feet. The sale prices of these tidelands supported the assessed value of the subject property. The Assessor further testified that tidelands are value on a curve based on the amount of front feet. The Board found the Appellant did not provide clear, cogent, or convincing evidence to overrule the assessed value . Therefore , the Board sustains the assessed value of $42 , 000 for the subject property . Page 2 Petition No . 179.2020 Parcel No. 32316-21 -70190 Dated this 26t1i day of August 2020 Kp6n Fr ,erger, PhD, Ch � e on ' s Si Clerk's Si 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/forins . 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: a Assessor a Petitioner • BOE File REV 640059 (5125/2017) — MCBOE062019 CERT FoCATE of MAoL 16 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 : Leeryan , LLC 615 NE 76th St Seattle, WA 98115 Email : ryan@rrm - law . 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 : Leeryan, LLC Parcel Number(s) : 32316-22-00010 Assessment Year: 2019 Petition Number : 180 . 2020 Date(s) of Hearing : 8/26/2020 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 $ 249740 ® Land $ 24 , 740 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 24 , 740 Total Value $ 24, 740 This decision is based on our finding that : The hearing was held virtually via the Zoom platform on Wednesday, August 26, 2020 . The Appellant, Leeryan, LLC, was not present. The Assessor was represented by IdaMae Jensen. The Appellant noted on the petition they had been actively trying to sell the subject parcel for several years . In addition, the Appellant stated no buyers are willing to purchase the subject property for a price anywhere near the assessed value and noted it is not buildable . The Assessor testified that this property consisted of 200 feet of Hood Canal tidelands, located between Lilliwaup to the south and Colony Surf development to the North . Access to the subject property is via US Highway 101 . The Assessor testified that the market value of the subject property is $47, 119 but decremented it 50% due to negative characteristics . The Assessor presented a sales grid with four comparable sales ranging in value from $22, 070 to $ 44 , 190 as adjusted . The value of the subject property falls within this range . The Board found the Appellant did not provide clear, cogent, or convincing evidence to overrule the assessed value . Therefore, the Board sustains the assessed value of $24 , 740 for the subject property. Page 2 Petition No. 180.2020 Parcel No. 32316-22A0010 Dated this 26th day of August 2020 Kqein Fr ,berger, PhD, Ch ' e on' s Si Clerk's Si 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 14OM474706. 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 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 . Marian Shannon 2246 NW Thurman Portland , OR 97210 Email : rumpus . winfrey@gmail . com Patti McLean Mason County Assessor 411 N . 5th Street Shelton, WA 95884 Email : PMcLean@co . mason . wa . us J Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Marian Shannon Parcel Number(s) : 3201943 -00550 Assessment Year : 2019 Petition Number : 191 ,2020 Date(s) of Hearing: 8/ 19/2020 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 $ 38 , 815 ® Land $ 77 , 627 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 38 , 815 Total Value $ 77 , 627 This decision is based on our finding that : This hearing was held virtually via the Zoom platform on Wednesday, August 19 , 2020 . The Appellant, Marian Shannon, was present. Also present were Tres Shannon and Stephanie Hallock, Representative . The Assessor was represented by IdaMae Jensen . The Appellant testified that they believed the subject property should be valued at $ 70 , 000 or above . The Appellant also noted the current assessed value was a significant drop from prior years . With further discussion, the Board learned there was at least one buildable site on the subject property. The Assessor agreed and therefore noted that the 75 % decrement for steep and no building site should be 50% from the base value of $ 155 ,254 . The Board concurred with this thought and therefore sets the value of the subject property at $77,627 . Page 2 Petition No. 191 .2020 Parcel No. 320194M0550 Dated this 26th day of August 2020 e ' Frankeb ger, PhD, Chairpe on s Signature Clerk's Signffure 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 unpaired, please call 14OM47-7706 . Teletype (TTY) users use the Washington Relay Service by calling 711 . Distribution : • Assessor • Petitioner • BOE File REV 640058 (5/25/2017) - MCBOE062019