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<br />- <br /> <br />JEFFERSON COUNTY BOARD OF EQUALIZATION <br /> <br />A.C. Dalgleish <br />David G. DOU91as <br />Archie L. Barber, Jr. <br />James A. Deleo <br /> <br />Cha i rman <br />Vice-Chairman <br />Member <br />Alternate <br /> <br />MINUTES <br /> <br />18 August 1986 <br /> <br />The meeting was called to order by Chairman Dalgleish at 9:00 A.M. All Board <br />Members and Clerk were present. Mr. McCready and Mr. Shold represented the <br />Assessor's Office. <br /> <br />BOE-86-060LO/ Parcel No. 954-900-009: James I. Poole appeared at the hearin9 <br />and stipulated that the parcel was purchased in March, 1981, for $9,500; that <br />there had been no perk test on the parcel; presented a map of the parcels in <br />the area with sales information indicated thereon; and further, pointed out <br />that there is power on the county road but no water source for this parcel. <br /> <br />The Assessor noted that there is a sign at the entrance to the development giving <br />sales information; that revaluations on parcels in this area were made this year; <br />and further that the Board should review the sales information as part of their <br />inspection of the area. <br /> <br />BOE-86-058TL/ Parcel No. 601-282-002 & 601-284-019: Petitioner absent at the <br />hearing; therefore, the petition was read into the minutes of the meeting. To <br />clarify the records of this petition, The Board agreed to assign Petition number <br />BOE-86-058-01 to Parcel No. 601-282-002 and Petition number BOE-86-058-02 to <br />Parcel No. 601-282-019. The petitioner enters this petitioon on the fact that <br />the Department of Natural Resources has control of the tidelands between mean low <br />and extreme low tide on portions of these parcels as defined in and Exhibit from <br />the DNR Second Class Tideland Classifications. <br /> <br />,The Assessor submitted three comparables on tideland parcels in which caluation <br />was based On either acreage of front footage and confi rmed that further study <br />must be made of the DNR lease between mean low and extreme low tide to determine <br />the proportionate area of tidelands not owned in the Tax Lots under Question. <br /> <br />BOE-86-059LO/ Parcel No. 601-282-001: The Petitioner was not present at the <br />hearing and the petition was read into the minutes. This parcel consists of' <br />two adjacent mountain-side lots (lot 1 - 9.25 acres and Lot 2 - 14.25 acres) <br />which have no current road access, has a major slide area in a high-bank bluff. <br />A location map is attached to petition. <br /> <br />The Assessor referred to 1984 action of the Board to reduce the valuation of <br />this parcel from $178,200 to $100,000; pointed out that revi.ew indicated that <br />there are tow potential buildin9 s. ites; and further th.at the current valuation <br />is bases on residential use at $37.87 per front foot measurement of 2640 lineal feet. <br /> <br />BOE-86-061R/ Parcel No. 991-200-207: Mr. & Mrs Bogachus were present and <br />stipulated that all of the property along the ri.ver between two bridges has been <br />subjected to periodic flooding due to clear cutting on mountain above, to trees <br />growing in the river bed, and to periodic log jambs during flooding season; <br />further that sales in recent years occurred when the buyers were not made aware <br />of potential flooding. He also stipulated that rental of duplexes was transient <br />due to floods. <br /> <br />The Assessor (Shold) confirmed that tb.ere have been recent sales which confirm <br />current valuations in the area. The Assessor recommends consideration of the <br />petitioned valuation at $43,200 after review of land values in the area to determine <br />whether land value on this parcel should remain at $4,750. <br />