HomeMy WebLinkAbout09/15/2020 C ERT FICA E OF \A OLONG
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 .
Aaron Rivers
2307 NE 132 nd Ave
Portland , OR 97230
Email : aaron@livingearthinvestments . 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: Aaron Rivers
Parcel Number(s) : 42331 -50-93161
Assessment Year : 2017 Petition Number: 17 .2020
Date (s) of Hearing : 9/ 15/2020
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 $ 29 , 485 ® Land $ 31390
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 2%485 Total Value $ 35390
This decision is based on our finding that :
The hearing was held virtually via the Zoom platform on Tuesday, September 15 , 2020 .
The Appellant, Aaron Rivers, was present. The Assessor was represented by IdaMae Jensen
The Assessor submitted a sales analysis indicating the subject property was overvalued and thus warranted
a reduction in value . As evidence, the Appellant provided three comparable sales ranging from 1 . 47 to 5 . 13
acres . The comparable sale prices ranged from $ 3 , 000 to $ 6 ,000 ,
Based upon two of the three comparable sales submitted by the Appellant (the Board determined the five-
acre sale was not comparable to the subject property), the Board agreed that the subject property was
overvalued. In establishing a true and fair value for the subject property the Board also took into
consideration the Assessor' s reduced value of $ 3 , 390 for the 2017 assessment year for the subject property.
The Board therefore overrules the original assessed value of $29 ,485 and sets the value of the subject
property at $ 3 ,390 for assessment year 2017 .
Page 2
Petition No. 17.2020 Parcel No. 42331 -5M3161
Dated this 15th day of September 2020
Deborah Reis Chairperson ' s Signature Clerk' s Signature
� to
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 • 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,
United States mail , a true and correct copy of the attached Order of the Mason County Board
of Equalization to the following .
Aaron Rivers
2307 NE 132 nd Ave
Portland , OR 97230
Email : aaron@livingearthinvestments . com
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: Aaron Rivers
Parcel Number(s) : 42331 -50-93162
Assessment Year : 2017 Petition Number : 18 . 2020
Date(s) of Hearing : 9/ 15/2020
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 $ 2400 ® Land $ 2 , 592
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 24,660 Total Value $ 25592
This decision is based on our finding that :
The hearing was held virtually via the Zoom platform on Tuesday, September 15 , 20200
The Appellant, Aaron Rivers, was present. The Assessor was represented by Ida Mae Jensen
The Assessor submitted a sales analysis indicating the subject property was overvalued and thus warranted
a reduction in value. As evidence, the Appellant provided three comparable sales ranging from 1 .47 to 5 . 13
acres . The comparable sale prices ranged from $ 3 , 000 to $ 6, 000 .
Based upon two of the three comparable sales submitted by the Appellant (the Board determined the five-
acre sale was not comparable to the subject property), the Board agreed that the subject property was
overvalued . In establishing a true and fair value for the subject property the Board also took into
consideration the Assessor ' s reduced value of $2, 592 for the 2019 assessment year for the subject property.
The Board therefore overrules the original assessed value of $24, 660 and sets the value of the subject
property at $2 , 592 for assessment year 2017 .
Page 2
Petition No. 18.2020 Parcel No. 42331 -50-93162
Dated this 15th day of September 2020
6dj
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 • Petitioner • BOE File
REV 640058 (5/25/2017) - MCBOE062019
CE T OF CATE OF MAIL0116C
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 :
Aaron Rivers
2307 NE 132 nd Ave
Portland , OR 97230
Email : aaron@livingearthinvestments . com
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton , WA 95884
Email : PMcLean@co . mason . wa . us
ln��V- 0-GLa--J
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Aaron Rivers
Parcel Number(s) : 42331 - 50-93161
Assessment Year : 2018 Petition Number : 19 . 2020
Date(s) of Hearing : 9/ 15/2020
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 $ 29 , 510 ® Land $ 39390
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 295510 Total Value $ 3 ,390
This decision is based on our finding that :
The hearing was held virtually via the Zoom platform on Tuesday, September 15 , 2020 .
The Appellant, Aaron Rivers, was present. The Assessor was represented by Ida Mae Jensen
The Assessor submitted a sales analysis indicating the subject property was overvalued and thus warranted
a reduction in value . As evidence, the Appellant provided three comparable sales ranging from 1 .47 to 5 . 13
acres . The comparable sale prices ranged from $ 3 ,000 to $ 6 ,000 .
Based upon two of the three comparable sales submitted by the Appellant (the Board determined the five-
acre sale was not comparable to the subject property), the Board agreed that the subject property was
overvalued. In establishing a true and fair value for the subject property the Board also took into
consideration the Assessor ' s reduced value of $ 3 , 390 for the 2019 assessment year for the subject property.
The Board therefore overrules the original assessed value of $29 ,510 and sets the value of the subject
property at $3 , 390 for assessment year 2018 .
Page 2
Petition No . 19 . 2020 Parcel No. 42331 - 50-93161
Dated this 15th day of September 2020
G
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
CE ° TDF � CA E OF VVIA L F6
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 .
Aaron Rivers
2307 NE 132 nd Ave
Portland , OR 97230
Email : aaron@iivingearthinvestments . com
Patti McLean
Mason County Assessor
411 N . 51" 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 : Aaron Rivers
Parcel Number(s) : 42331 - 50-93162
Assessment Year : 2018 Petition Number : 20 . 2020
Date(s) of Hearing : 9/ 15/2020
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 $ 24,785 ® Land $ 2 , 592
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 243785 Total Value $ 2 , 592
This decision is based on our finding that :
The hearing was held virtually via the Zoom platform on Tuesday, September 15 , 2020 .
The Appellant, Aaron Rivers, was present. The Assessor was represented by Ida Mae Jensen
The Assessor submitted a sales analysis indicating the subject property was overvalued and thus warranted
a reduction in value . As evidence, the Appellant provided three comparable sales ranging from 1 . 47 to 5 . 13
acres . The comparable sale prices ranged from $ 3 , 000 to $ 6,000 .
Based upon two of the three comparable sales submitted by the Appellant (the Board determined the five-
acre sale was not comparable to the subject property), the Board agreed that the subject property was
overvalued. In establishing a true and fair value for the subject property the Board also took into
consideration the Assessor ' s reduced value of $2 , 592 for the 2019 assessment year for the subject property .
The Board therefore overrules the original assessed value of $24,785 and sets the value of the subject
property at $2, 592 for assessment year 2018 .
Page 2
Petition No . 20 . 2020 Parcel No. 42331 - 5M3162
Dated this 15th day of September 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 1400-647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019