HomeMy WebLinkAbout03/08/2022 DocuSign Envelope ID:3C9573C8-9977-44E2-BF28-62429718B3B1
Order of the Mason County
Board of Equalization
Property Owner: Gordon&Pamela James
Parcel Number(s): 42115-11-60020
Assessment Year: 2021 Petition Number: 95.2022
Date(s) of Hearing: 3/8/2022
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 $ 39,190 ® Land $ 39,190
® Improvements $ 13,500 ® Improvements $ 13,500
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 52,690 Total Value $ 52,690
This decision is based on our finding that:
The hearing was held on Tuesday, March 8, 2022.
Gordon James, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant testified that he agreed with the value of the land at $39,190. He was concerned that the well
and septic system had not been used in over 10 years. It was his contention that these two systems had to
have depreciated in value.
The Assessor's Representative testified that in Mason County wells and septic systems are not depreciated.
She further testified that the current property was segregated from 5.85 acres to 5.10 acres in 2010.
However, somewhere along the line the current value was assessed as a 1.0-acre parcel. The remaining
4.10 acres will be assessed in tax year 2023. For these past ten years, this property has been undervalued as
it truly was a 5.1-acre site instead of 1.0-acre site.
The Board found no clear, cogent, or convincing evidence that the Assessor was in error.
Therefore, the Board sustains the value for the land at$ 39,190 and improvements at $ 13,500 for a total of
$ 52,690 for the subject parcel.
DocuSign Envelope ID:3C9573C8-9977-44E2-BF28-62429718B3B1
Page 2
Petition No.95.2022 Parcel No.42115-11-60020
Dated this 8th day of March 2022
DocuSigned by: DocuSigned by:
Kevm ra e erger,PhD,Chairperson's Signature Cler s igna e
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