HomeMy WebLinkAbout08/27/2020 CERT F CATE OF A AI 0L � ING
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 :
Gerald & Debbera L . Coker
23 SE Skookum View Dr .
Shelton , WA 98584
Email : jcoker@hcc . net
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton , WA 95884
Email : PMcLean@co . mason . wa . us
r
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Gerald & Debbera L . Coker
Parcel Number(s) : 32024-54-02012
Assessment Year : 2019 Petition Number : 107 . 2020
Date(s) of Hearing : 8/27/2020
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 $ 160 , 560 ® Land $ 160, 560
® Improvements $ 286,215 ® Improvements $ 286,215
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 446 , 775 Total Value $ 446 , 775
This decision is based on our finding that :
The hearing was held virtually via the Zoom platform on Thursday, August 27 , 2020 .
The Appellant, Gerald & Debbera Coker, were present. The Assessor was represented by IdaMae Jensen .
The Appellants testified that they had limited use of the waterfront property due to the effect of the tidal
flow on the beach. Consequently the beach was not accessible . The Appellant also questioned the
methodology the Assessor used in valuing the subject property.
The Assessor testified that there was no market evidence to indicate a reduction in value based upon
whether or not a beach is accessible .
The Assessor also presented five comparable sales ranging in value, as adjusted, from $445 , 196 to
$607 , 585 . The subject property fell at the lower end of this range .
The Assessor also testified that a physical inspection was conducted for the subject property as of January 1 ,
2019 for tax year 2020 .
The Board found no clear, cogent, or convincing evidence to overrule the Assessor' s valuation.
Therefore, the Board sustains the assessed value for the subject property at $ 160, 560 for the land and
$286,215 for improvements for a total of $446,775 .
Page 2
Petition No . 107. 2020 Parcel No. 32024-54A2012
Dated this 27th day of August 2020
7 (
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