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<br />JEFFERSON COUNTY BOARD OF EQUALIZATION <br /> <br />A.C. Dalgleish <br />David G. Douglas <br />Archie Barber, Jr. <br />James A. DeLeo <br /> <br />Chainnan <br />Vice-Chairman <br />Member <br />Alternate <br /> <br />M I NUT E S <br /> <br />16 September 1986 <br /> <br />Board convened at 9:00 A.M. Full Board and Clerk present to continue deliberations <br />on final decisions on Appeals. <br /> <br />BOE-86-003-LO: The Board insepcted this parcel at 2:15 P.M. on the 8th of September <br />and confirmed that this parcel located immediately behind the Safeway Store could <br />have no logical use but commercial and that acess woold require the construction of <br />street and utility extensions. The Board moved to adjust the land valualtion to <br />$12,000. <br /> <br />BOE-86-004-LO: The Board inspected this parcel at 1:50 P.M. on the 11th of September <br />and confirmed that this parcel conformed with the criteria used by the Board and <br />Assessor in making equalization adjustments in 1985, and again reveiwed the comparables <br />information submitted by the Assessor. The Board moved to sustain the current <br />valuation of $2,500 on this parcel. <br /> <br />BOE-86-009-R: The Board inspected this parcel at 11:55 A.M. on the 25th of August <br />and confirmed the configuration and relationship of this condominium development <br />as to grade, location and view. '~The Board moved to sustain the land valuation at <br />$1,500 and to adjust the building improvement (Time Share Unit) valuation to $9,500 <br />for a total valuation of $11,000. The Board further moved to seek the assistance of <br />the Assessor staff to produce notices of change in val uation for the purposes of <br />equalizati,on on all time share units under BOE-86-1D6R. <br /> <br />NOTE: There are 456 units in this time .share development. <br /> <br />BOE-86-018-R: The Board inspected this develpment at 10:16 A.M. on the 25th of August <br />to gain concurrence with the Assessor as to a proposed equalization and adjustment <br />in land and building improvement valuations the Board moved to set adjusted values <br />of building improvements for each of the Models A through F and to establish three <br />classes of land valuations based on size, elevation and view. <br /> <br />No. Units <br /> <br />Land <br />$ 14,000 <br />$ 24,000 <br />$ 44,000 <br /> <br />VIEW <br />Lowest <br />Middle <br />Best <br /> <br />Improvements <br />$ 93,000 <br />85,000 <br />93,000 <br />104 ,000 <br />109,000 <br />109,000 <br /> <br />Model <br />A <br />B <br />C <br />D <br />E <br />F <br /> <br />NOTE: 44 Parcels are to receive revaluation notices. <br /> <br />BOE-86-023-R: The Board inspected this parcel (Kala Point Heights) at 10:55 A.M. <br />on the 25th of August in a effort to determine whether there was an equal ization <br />relationship between this parcel and those of the Kala Point Bluffs recommendation <br />of the Assessor. The Board moved to adjust the land valuation from $41,500 to <br />$44,000 and to adjust the building improvement valuation from $110,500 to $104,000 <br />for a total valuation of $148,000. without making further adjustments to Kala <br />Point Heights valuations. <br />