HomeMy WebLinkAbout04/06/2023 DocuSign Envelope ID:3998A833-137A-40CF-A526-1F1745F7B224
Order of the Mason County
Board of Equalization
Property Owner: Brian Johnson
Parcel Number(s): 32019-59-43013
Assessment Year: 2022 Petition Number: 12.2023
Date(s) of Hearing: 12/13/2022 & 4/6/2023
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 $ 19,405 ® Land $ 19,405
® Improvements $ 190,260 ® Improvements $ 190,260
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 209,665 Total Value $ 209,665
This decision is based on our finding that:
The hearing was held on December 13, 2022, and continued to April 6, 2023.
Brian Johnson, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, was
present.
The Appellant presented no evidence to support his estimate of value.
The Assessor's Representative presented four comparable sales and testified that the value of the subject
property falls significantly below the sales.
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 $19,405 and improvements at $190,260 for a total of
$209,665 for the subject parcel.
DocuSign Envelope ID:3998A833-137A-40CF-A526-lF1745F7B224
Page 2
Petition No. 12.2023 Parcel No.32019-59-43013
Dated this 6th day of April 2023
DocuSigned by: DocuSigned by:
FrAv&t,�wq-r r r6"
9g4g@SRF ;4�f...
Kevin Frankeberger,Ph.D.,Chairperson's Signature ClerIE751gnature
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
DocuSign Envelope ID:3998A833-137A-40CF-A526-1F1745F7B224
Order of the Mason County
Board of Equalization
Property Owner: Victor&Rhonda Hebert
Parcel Number(s): 51901-50-01052
Assessment Year: 2022 Petition Number: 19.2023
Date(s) of Hearing: 12/15/2022 & 4/6/2023
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 $ 126,365 ® Land $ 126,365
® Improvements $ ® Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 126,365 Total Value $ 126,365
This decision is based on our finding that:
The hearing was held on December 15, 2022, and continued to April 6, 2023.
Victor& Rhonda Hebert, Appellants, were present at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellants stated the subject property is a bare lot without septic, drain field, sewer or power and
water. They provided a geotechnical report which is dated 2016.
The Assessor's Representative noted the Appellants purchased the property with a Quit Claim Deed, which
is not considered an arm's length sale. Five comparable sales were provided with an adjusted range of
$100,000 to $274,890. The value of the subject parcel falls within this range.
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$126,365 for a total of$126,365 for the subject
parcel.
DocuSign Envelope ID:3998A833-137A-40CF-A526-lF1745F7B224
Page 2
Petition No. 19.2023 Parcel No.51901-50-01052
Dated this 6th day of April 2023
DocuSigned by: DocuSigned by:
Kevin rank' erg&,Ph.D.,Chairperson's Signature Cler '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