Board of Commissioners
Board of Equalization
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12/3/2007 3:14:46 PM
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<br />Board of Equalization Minutes - August 18, 1994 <br /> <br />Page: 2 <br /> <br />After hearing the testimony of both parties the Board concurred that they would conduct an <br />inspection of the property and make a determination at a later date. <br /> <br />Dashley & Nancy Graham <br />1042 Cass Street <br />Port Townsend, W A 98368 <br /> <br />ROE: 94-15-R <br /> <br />PN: 965 700 405 <br /> <br />Dashley & Nancy Graham were present. Robert Kingsley and Jack Westerman were present on <br />behalf of the Assessor's office. Chairman James A. DeLeo explained the hearing process and <br />swore them in. Mrs. Graham presented a letter that they sent to Assessor Jack Westerman, <br />protesting the increase in their taxes in the last revaluation cycle. <br />Mr. Graham stated that a major concern that affects the property value is loss of view because a <br />neighboring residence was built in February, 1994. This home obstructs a view that the Graham's <br />had used as a focal point in their home. They had remodeled their home to enjoy the view, <br />adding a tower, a deck and a bay window. <br /> <br />The Grahams also presented information on adjoining properties where the houses have <br />comparable square footage and equal or better views. These houses are assessed much lower. <br />There was a discussion about the lot size of these properties. <br /> <br />Mr. Kingsley presented the Board with four comparable houses in the neighborhood, three of <br />which had recently sold. The fourth comparable is the house next door to the Grahams where the <br />view has also been obstructed by the new house. <br /> <br />After hearing the testimony of both parties the Board concurred that they would conduct an <br />inspection of the property and make a determination at a later date. <br /> <br />Charles Nordhoff <br />3439 37th Avenue West <br />Seattle, W A 98199 <br /> <br />ROE: 94-10-R <br /> <br />PN: 990300 123 <br /> <br />Charles Nordhoff was not present. Robert Kingsley and Jack Westerman were present on behalf <br />of the Assessor's office. Chairman James A. DeLeo swore them in. Mr. Westerman read a <br />letter, dated August 9, 1994, that he sent to Mr. Nordhoff regarding clarification of his appeal. <br />The Assessor's files show that this is a four bedroom condominium unit, or a five room rental <br />unit. Mr. Nordhoff stated in his petition that it is a three bedroom unit with only four rental <br />rooms. <br /> <br />The sale of the property in February, 1994 was not an "arms length" transaction, because the <br />buyer and seller knew each other. At the time, there was an outside appraisal to determine the <br />price. The appraisal was for a three bedroom unit. The independent appraiser was told that one <br />of the four bedrooms was to be sold to a neighboring unit. To Mr. Westerman's knowledge, this <br />transaction has not occurred; but if it did, the valuation would be reduced. The condominiums at <br />Port Ludlow are unique because the owners are able to rent them out by the room. <br />
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