HomeMy WebLinkAbout01/12/2023 DocuSign Envelope ID:4EC48698-5454-4634-B45B-DD4942236EA2
Order of the Mason County
Board of Equalization
Property Owner: Mason County Sportman's Association
Parcel Number(s): 99999-10-01913
Assessment Year: 2022 Petition Number: 42.2023
Date(s) of Hearing: 1/12/2023
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 $ 0 ® Land $ 0
® Improvements $ 155,825 ® Improvements $ 155,825
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 155,825 Total Value $ 155,825
This decision is based on our finding that:
The hearing was held on Thursday, January 12, 2023.
Mason County Sportman's Association, Appellant, was represented by Leslie Perrault at the hearing.
IdaMae Jensen, Assessor's Representative, was present.
The Appellant provided in their petition a spreadsheet of 2021 DOR Recreational comparable properties in
Mason County, which were predominately boat slips. The Board did not find this evidence compelling.
The Assessor's Representative testified that the subject parcel's value was developed utilizing the
replacement cost new, less a depreciation factor of 59% and adding in an economic adjustment factor of
4.5%.
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$0 and improvements at $155,825 for a total of
$155,825 for the subject parcel.
DocuSign Envelope ID:4EC48698-5454-4634-B45B-DD4942236EA2
Page 2
Petition No.42.2023 Parcel No.99999-10-01913
Dated this 12th day of January 2023
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Janio ,'Chairperson's Signature Cler s ignature
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