Board of Commissioners
Board of Equalization
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12/3/2007 12:01:25 PM
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<br /> <br />, <br /> <br />. <br /> <br />DETERMINATION MINUTES OF AUGUST 22. 1988 <br /> <br />fact that the valuation increased when the sales in the area appeared <br />to show a decrease in valuation. He also questioned the comparables <br />presented by the Assessor in the Hearing. Chairman Dalgleish noted <br />that there were small trees and some brush on this property but it <br />still had an excellent view of the Bay. The Chair requested the <br />Board's decision on this property: <br />MEMBER ARCHIE BARBER, JR. MOVED TO SUSTAIN THE CURRENT <br />VALUATION BASED ON THE SIMILARITIES TO THE COMPARABLES, AND IN FACT, <br />SOME BETTER FEATURES THAN THE MAIN COMPARABLE. HE MOVED THAT THE <br />VALUATION OF $45,000.00 BE SUSTAINED. <br />VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. <br />THE MOTION CARRIED BY UNANIMOUS VOTE. <br /> <br />BOE-88-029-R Parcel Number: 001-024-033 <br />PETITIONER: JOHN SCOTT <br />The on-site inspection of this lot and its comparables was conducted <br />at 1:45 p.m. on August 17, 1988. This property was rented. Under the <br />circumstances the Board did not request the renters to allow them to <br />make an inspection of the interior of the house. The Chair asked for <br />a decision of the Board: <br />VICE-CHAIRMAN DOUGLAS FELT THAT BASED ON THE ASSESSOR'S <br />TESTIMONY AT THE HEARING, THE ORIGINAL TRUE AND FAIR VALUE OF THIS <br />BUILDING WAS BASED ON $47,650.00, LESS 35%. HAVING NOTED THE <br />INCREASED DEPRECIATION OF THE IMPROVEMENTS, WHICH ARE MAINTAINED BY AN <br />ABSENTEE OWNER WHO IS CURRENTLY IN CALIFORNIA, HE MOVED THAT THE <br />DEPRECIATION VALUE BE INCREASED TO 50% BY THE BOARD. THIS WOULD <br />ESTABLISH THE IMPROVEMENTS AT $23,815.00 AND SUSTAIN THE LAND VALUE AT <br />$5,000.00 WHICH WOULD BE A TOTAL VALUATION OF $28,815.00. <br />MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. <br />THE MOTION CARRIED BY UNANIMOUS VOTE. <br /> <br />BOE-88-034-R Parcel Number: 965-300-009 <br />PETITIONER: FLORENCE E. DUNN <br />The on-site inspection of this residence and its comparables at Kala <br />Point was conducted at 2:20 p.m. on August 10, 1988. <br />MEMBER ARCHIE BARBER, JR. STATED THAT AFTER EXTENSIVE ANALYSIS <br />OF THE MARKET, AND AS REFLECTED BY SALES OF COMPARABLES, AND <br />CONSIDERING VALUES OF IDENTICAL PROPERTIES ON THE ASSESSMENT ROLLS, HE <br />BELIEVES THIS RESEARCH REQUIRES THAT THE VALUATION ON THE SUBJECT <br />PROPERTY REMAIN THE SAME. HE MOVED THAT THE LAND BE SUSTAINED AT <br />$24,000.00 AND THE IMPROVEMENTS AT $109,000.00 FOR A TOTAL VALUATION <br />OF $133,000.00. <br />VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. <br />THE MOTION CARRIED BY UNANIMOUS VOTE. <br /> <br />BOE-88-036-R Parcel Number: 939-900-018 <br />PETITIONER: WILLIAM A. TAYLOR <br />The on-site inspection of this property and its comparables was <br />conducted on the morning of August 15, 1988. The chair requested the <br />findings of the Board and their decision: <br />MEMBER ARCHIE BARBER, JR. STATED THAT AS A RESULT OF THE ON- <br />SITE INSPECTION AND THE DELIBERATIONS CONCERNING THIS PROPERTY HE FELT <br />THAT THE INFORMATION INDICATED THAT THE PROPERTY VALUATION WAS IN LINE <br />WITH ASSESSED VALUATIONS ON ADJOINING PROPERTIES. HE FOUND THAT IT <br />WAS ALSO CONSISTENT WITH VALUATIONS OF COMPARABLE SALES. HE MOVED TO <br />SUSTAIN THE VALUATION OF $18,000.00 ON THE IMPROVED LAND AND <br />$29,770.00 FOR THE RESIDENCE FOR A TOTAL SUSTAINED VALUATION OF <br />$47,770.00. <br />VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. <br />THE MOTION CARRIED BY UNANIMOUS VOTE. <br /> <br />BOE-88-037-LO Parcel Number: 939-900-019 <br />PETITIONER: WILLIAM A TAYLOR <br />The on-site inspection of this property and its comparab1es was <br />conducted on the morning of August 15, 1988. This is an unimproved <br /> <br />2 <br />
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