HomeMy WebLinkAbout18-28-C Craig DurganJefferson County Board of Equalization
Board Clerk's Record of Hearing
Petition No: BOE 18-28-C
Taxpayer's Name: Craig Durgan; Craig Durgan Living Trust, Trustee
Mailing Address: PO Box 1328
City: Port Hadlock State: WA
Taxpayer's Parcel No:
Hearing Was Held On:
Board Members Present
Decision of Board:
901 114 008
May 29, 2019
Dave Garing, Henry Krist, Daryl Gillette
Value Sustained: $807,898.00
Value Changed From:
Other:
To:
Zip Code: 98339
Recorded on Tape No: BOE 052919
Hearing Began at (time): 12:10 p.m. Ended at (time): 12:44 p.m.
x
U
Ch"e e n Authori d Designee) Date
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REV 60 0002e (w) (2/9/12)
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Property Owner: Craig Durgan
Parcel Number(s): 901 114 008
Assessment Year: 2018 Case Number: BOE 18-28-C
Date(s) of Hearing: 5/29/2019
Having considered the evidence presented by the parties in this appeal, the board hereby IRI Sustains F—] Overrules
the determination of the Assessor.
Assessor's Determination
0 Land $175,440
Improvements $632,458
F]Timber/Minerals
F]Personal Property
Total $807,898
This decision is based on our finding that:
Dated this 4day of August, 2019.
Dave Garing, ha'rman
F
BOE Determination:
Land
OImprovements
FITimber/Minerals
F]Personal Property
(See Attached)
NOTICE
Total
Mail d: 1 ��
Ju ' hanno , Executive Assistant
$175,440
$632,458
$807,898
lis order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them at P.O. Box 40915,
lympia, WA 98504-0915, or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of
ailing of this order. The appeal forms are available from either your County Assessor or the State Board of Tax Appeals.
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call 1-800-647-7706. Teletype (TTY) users use the Washington Relay Service by calling 711.
Distribution
FORM REV 64 0058 (5/25/2017)
* Assessor * Petitioner
* BOE File
ORDER OF THE JEFFERSON COUNTY
BOARD OF EQUALIZATION
Craig Durgan
Appeal No.: BOE 18-28-C
Parcel No.: 901 114 008
Issue: Under appeal is the value of commercial property located at 1113 Chimacum Road, Port Hadlock.
The appellant estimates the value to be $655,061 ($175,440 for the land and $479,621 for the
improvements). The Assessor's valuation of the property as of January 1, 2018 was $807,898 ($175,440
for the land and $632,458 for the improvements).
Appellant's Argument and Evidence: The appellant testified that the cost of construction was far below
the assessed value. The appellant did not provide any comparable sales data to support his valuation. He
stated that it was his belief that the Assessor's representative was incorrectly using a square foot valuation
from a computer program put out by Marshall and Swift. He also stressed the difference between his
"expansion" process as compared to more of a "turnkey" process in the building of the RV Enclosed
Storage facility.
Assessor's Argument and Evidence The Assessor's representative supplied building permits, field
worksheets for all structures, sketches and photographs, Marshall and Swift Calculation Reports, cost
reports previously supplied by the appellant, and Mako Steel's "Cost to Build" estimates from their
website stating typical costs for a single story self -storage typically ranges from $25 to $40 per square
foot not including the land or site improvements. He defended the use of the Marshall and Swift
valuation software. He also made a compelling argument as to why cost of construction was not a good
indicator of "Fair Market Value".
Decision: The law requires that the Board of Equalization presume the Assessor's valuation to be correct
unless the appellant presents clear, cogent and convincing evidence to the contrary. After consideration
the Board 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 of
Equalization sustains the value established by the Assessor.