HomeMy WebLinkAbout04/18/2023 DocuSign Envelope ID:4D313501-79A9-4E94-8952-C62CBCD43D51
Order of the Mason County
Board of Equalization
Property Owner: Alvin Cox
Parcel Number(s): 22018-53-00121
Assessment Year: 2022 Petition Number: 81.2023
Date(s) of Hearing: 2/16/2023 & 4/18/2023
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 $ 27,930 ® Land $ 27,930
® Improvements $ 217,220 ® Improvements $ 217,220
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 245,150 Total Value $ 245,150
This decision is based on our finding that:
The hearing was held on February 16, 2023, and continued to April 18, 2023.
Alvin Cox, Appellant, was represented by Justin Cox at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellant provided four comparable sales, two of which were not considered arm's length sales as one
was an estate sale and the other was not listed on the open market. The value of the two remaining
comparable sales, as adjusted, were $249,647 and $270,198. The value of the subject property falls below
these sales.
The Assessor's Representative stated that the property was bought at a Mason County Sheriff's sale in May
2021 for the sum of$106,014. Three additional comparable sales were provided in the same neighborhood
with an adjusted value range of$294,029 to $335,040. The value of the subject property falls below 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$27,930 and improvements at $217,220 for a total of
$245,150 for the subject parcel.
DocuSign Envelope ID:4D313501-79A9-4E94-8952-C62CBCD43D51
Page 2
Petition No.81.2023 Parcel No.22018-53-00121
Dated this 181h day of April 2023
DocuSigned by: DocuSigned by:
5roolthM"
4hB ....Janice mis,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
DocuSign Envelope ID:4D313501-79A9-4E94-8952-C62CBCD43D51
Order of the Mason County
Board of Equalization
Property Owner: Alvin Cox
Parcel Number(s): 22018-53-00122
Assessment Year: 2022 Petition Number: 82.2023
Date(s) of Hearing: 2/16/2023 & 4/18/2023
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 $ 27,930 ® Land $ 27,930
® Improvements $ 13,900 ® Improvements $ 2,905
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 41,730 Total Value $ 30,835
This decision is based on our finding that:
The hearing was held on February 16, 2023, and continued to April 18, 2023.
Alvin Cox, Appellant, was represented by Justin Cox at the hearing. IdaMae Jensen, Assessor's
Representative, was present.
The Appellant's Representative stated that the barn is in very poor condition, is not usable, and detracts
from the value of the house.
The Assessor's Representative testified that an inspection of the property on January 24, 2023, showed the
garage/carport structure requires extensive repairs, which indicates a reduction in improvement value is
warranted. The value of the concrete and community water stands. The land value remains the same at
$27,930.
The Board found a preponderance of the evidence and concurred with the proposed reduction in value of
the improvements by the Assessor.
Therefore, the Board overrules the assessed value and sets the value for the land at$27,930 and
improvements at $2,905 for a total of$30,835 for the subject parcel.
DocuSign Envelope ID:4D313501-79A9-4E94-8952-C62CBCD43D51
Page 2
Petition No.82.2023 Parcel No.22018-53-00122
Dated this 181h day of April 2023
r ocu
Signed by: DocuSigned by:
aLuGt, �,bbwtiS � �4�t,V'S
Janice Loomis, airperson's Signature Cer 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