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Dave Garing
Michael Smith
Henry Krist
O
Dave Gering
MINUTES
August 9, 2012
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Henry Krist
Michael Smith
Chairman
Vice - Chairman
Member
Chairman Dave Gating called the meeting to order at 9:30 a.m. in the presence of Vice -
Chairman Michael Smith and Member Henry Krist.
APPROVAL OF MINUTES
Vice - Chairman Smith moved to approve the minutes of July 11, 2012. Member Krist
seconded the motion which carried by a unanimous vote.
ASSESSMENT CORRECTION
Vice - Chairman Smith moved to accept the following assessment correction. Member
Krist seconded the motion which carried by a unanimous vote.
NAME APPEAL NO. PARCEL NO.
Richard Erickson BOE 12 -40 -LO 948 004 110
DETERMINATIONS
Per WAC 458 -14- 095(4) post hearing deliberations of the Board of Equalization are not
recorded. The Board began post hearing deliberations at 9:35 a.m. At the conclusion of
the deliberations the Board resumed the regular meeting at 10:20 a.m. and the following
action was taken.
Peter Newall BOE: 12 -10 -R PN: 996 700 001
Waterman Katz Condo Association 12 -11 -R 996 700 002
410171 West Esplanade
North Vancouver, BC V7M3J9 Canada
The Board considered the information presented by the appellant and the Assessor =s
Phone (360)385 -9100 Fax (360)385 -9382 jeffbocca'C, o.jefferaon.wa.ua
Board of Equalization Minutes - August 9, 2012 Page: 2
representative for the valuation appeals of two condo units. Peter Newall represented the
Waterman Katz Condo Association and attended the hearing. The two condo units were
sold by the appellant in December, 2009 for a total of $244,280 and were reacquired by
the appellant in January, 2012 at a Sheriffs auction for $17,145.
BOE: 12 -10 -R:
On January 1, 2009, parcel #996 700 001 was valued at $126,760. At the hearing, the
appellant requested that this parcel be valued at $9,773, which is the cost of reacquiring
the unit at the Sheriffs auction. According to the appellant, there were no other bidders at
the auction.
The Assessor's representative explained the 4 -year revaluation cycle used by Jefferson
County and informed the appellant that the Sheriff s sale will be taken into consideration
during the next revaluation cycle in 2013.
The Board concurred that the appellant did not present clear, cogent, and convincing
evidence necessary to overcome the presumptive correctness of the value established by
the Assessor.
Member Krist moved to sustain the Assessor's valuation of $126,760 ($31,720 for the
land and $95,040 for the improvements). Vice - Chairman Smith seconded the motion
which carried by a unanimous vote. (See also minutes of August 6, 2012)
BOE: 12 -11 -R:
On January 1, 2009, parcel #996 700 002 was valued at $117,520. At the hearing, the
appellant requested that this parcel be valued at $7,372, which is the cost of reacquiring
the unit at the Sheriffs auction. According to the appellant, there were no other bidders at
the auction.
The Board concurred that the appellant did not present clear, cogent, and convincing
evidence necessary to overcome the presumptive correctness of the value established by
the Assessor.
Vice - Chairman Smith moved to sustain the Assessor's valuation of $117,520 ($31,720 for
the land and $85,800 for the improvements). Member Krist seconded the motion which
carried by a unanimous vote. (See also minutes of August 6, 2012)
Board of Equalization Minutes - August 9, 2012 Page: 3
Kenneth & Connie Ward BOE: 12 -07 -R PN: 937 200 101
P.O. Box 855
Quilcene, WA 98376
The Board reviewed the information presented by the appellants and the Assessor's
representative. The appellants contend that the property should be assessed at a value of
$72,000. The appellants did not appear at the hearing and presented no credible evidence
in support of their position.
The Assessor valued the property as of the assessment date, January 1, 2010, at $107,865.
The Assessor's representative testified that the valuation of the improvements on this
parcel had been increased from the previous valuation done four years earlier because the
house on the property had been substantially expanded and remodeled. He also presented
photographs showing the property before and after the remodel and diagrams showing the
expansion. The Assessor had originally valued the improvements in the 2010 at
$112,400, but issued a correction on March 2, 2011 changing the improvements to
$80,865, which, together with the land value of $27,000, resulted in a total assessed
valuation of $107,865.
State law mandates that properties be valued for assessment purposes as of January 1 of
the assessment year, which in this case is 2010. The law requires that the Board of
Equalization presume the Assessor's valuation to be correct unless an appellant presents
clear, cogent and convincing evidence to the contrary. The Board concurred that the
appellants did not present such evidence.
Vice - Chairman Smith moved to sustain the Assessor's valuation of $107,865 ($27,000 for
the land and $80,865 for the improvements). Member Krist seconded the motion which
carried by a unanimous vote. (See also minutes of August 6, 2012)
Member Krist moved to adjourn the meeting at 10:25 a.m. Vice - Chairman Smith
seconded the motion which carried by a unanimous vote.
ATT Re. T
e, lie Locke, Clerk of the Board
JEFFERSON COUNTY
=OARD QUALIZATION
Dave Garin , C irm
ich�ael Smith, is - Chairman
Henry Kr��ber