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Dave Garing
Henry Krist
Michael Smith
Dave Garing
MINUTES
June 22, 2011
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Henry Krist
Michael Smith
Chairman
Member
Member
Chairman Dave Garing called the meeting to order at 9:30 a.m. in the presence of
Member Henry Krist. Member Michael Smith was absent.
APPROVAL OF MINUTES
Member Krist moved to approve the minutes of April 19, 2011 and Chairman Gating
seconded the motion. The motion carried.
PETITION WITHDRAWAL
Member Krist moved to accept the following petition withdrawal. Chairman Gating
seconded the motion. The motion carried.
NAME APPEAL NO. PARCEL NO.
Kurt Jafay BOE 10 -46 -R 902 231 017
DETERMINATION
Per WAC 458 -14- 095(4) post hearing deliberations of the Board of Equalization are not
recorded. At the conclusion of the deliberations the Board resumed the regular meeting at
9:40 a.m. and the following action was taken.
Phone (360)385 -9100 Fax (360)385 -9382 jeffboco'a�o.jefferson.wa.us
Board of Equalization Minutes - June 22, 2011 Page: 2
Robert Burns BOE: 10 -44 -R PN: 502 071 003
P.O. Box 65313
Port Ludlow, WA 98365
The Board considered the information presented by the Appellant and the Assessor's
Representative. The Appellant explained that he is appealing the open space status of the
subject property and is challenging RCW 34.34.1013 "Change of Use in the Open Space
Tax Exemption Program ". He questioned how the Assessor's Office knew when this
designation was removed and testified the subject property was not taken out of "open
space" until 2007. The Appellant also said that he built a cabin that is located on 1/4 acre
and includes a drain field and a well that was installed in 2007. He stated that he is
challenging this RCW and not the assessment, so did not completely fill out the petition
form.
The Assessor's Representatives provided a copy of RCW 84.34 (the Board notes a
discrepancy in the Assessor citing RCW 84.34 and the Appellant citing RCW 34.34) and
then explained the taxation of forest land open space. They stated the Board of County
Commissioners approved the Appellant's application in 2003 which resulted in a 2004
assessment year with the first year of taxes payable in 2005. The levy rate used in
applying the penalty is the levy rate in effect for the given year. This rate applies to the
land and not improvements.
The Assessor's Representatives also explained that if land is removed from the "open
space" without remaining in the program for seven years, the previous years' taxes are
due. The Assessor's Representatives testified that the subject property entered into the
"open space" program in 2005. It was clarified that the Assessor's Office collects taxes
for prior years with seven years being the maximum, or up to the year a property entered
into the program, whichever is less. Although the cabin only occupies 1/4 acre, the
Assessor is required to remove a minimum of one (1) acre per Washington State law. The
Appraiser also presented an area map, field sheet of the subject property, a drawing of the
subject property & field notes, and color photographs of the cabin and carport. ,
The Board of Equalization finds that the Appellant did not present clear, cogent, and
convincing evidence necessary to overcome the presumptive correctness of the value
established by the Assessor. The Board also finds that the Assessor fairly applied the
Revised Code of Washington to the subject property. The Board of Equalization sustains
the value established by the Assessor.
Board of Equalization Minutes - June 22, 2011 Page: 3
BOARD OF EQUALIZATION 2010 SEASON CLOSURE and
APPROVAL OF MINUTES
The Board approved the actions taken on this date (June 22, 2011), upon the completion,
review, and signing of the minutes. With no further business before the Board of
Equalization for the 2010 season, Chairman Garing adjourned sine die.
AT S ,-7
Leslie R. Loo Clerk of the Board
JEFFERSON COUNTY
BOARD OF EQUALIZATION
Dave Gan
Henry Krist, Member
(Excused Absence)
Michael Smith, Member