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Dave Garing
Daryl Gillette
Margaret Taylor
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
Dave Garing Daryl Gillette Margaret Taylor
SPECIAL MEETING MINUTES
March 3, 2020
Chairman
Vice -Chairman
Member
Chairman Dave Garing called the meeting to order at 9:30 a.m. in the presence of Vice -Chairman Daryl
Gillette. Member Margaret Taylor was absent.
APPROVAL OF MINUTES
Vice -Chairman Gillette moved to approve the special meeting minutes of February 18 and 25, 2020.
Chairman Garing seconded the motion. The motion carried.
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 9:55 a.m. At the conclusion of the deliberations the Board
resumed the regular meeting at 11:20 a.m. and the following actions were taken.
Karl & Sandra Jacobsen
4372 S. Discovery Road
Port Townsend, WA. 98368
BOE 19-45-R 001321012
The Board of Equalization held a hearing on February 25, 2020.
After reviewing all the information submitted, the Board concurred that the appellants did not present
clear, cogent, and convincing evidence necessary to overcome the presumptive correctness of the
Assessor.
Vice -Chairman Gillette moved to sustain the Assessor's valuation of $830,959 ($298,195 for the land
and $532,764 for the improvements). Chairman Garing seconded the motion. The motion carried. (See
also minutes of February 25, 2020)
Phone (360)385-9100 Fax (360)385-9382 jeffbocc@co.jefferson.wa.us
Board of Equalization Special Meeting Minutes — March 3, 2020 Page: 2
Karl & Sandra Jacobsen
4372 S. Discovery Road
Port Townsend, WA. 98368
BOE 19-46-R 921 182 023
The Board of Equalization held a hearing on February 25, 2020.
After reviewing all the information submitted, the Board concurred that the appellants did not present
clear, cogent, and convincing evidence necessary to overcome the presumptive correctness of the
Assessor.
Vice -Chairman Gillette moved to sustain the Assessor's valuation of $403,160 ($237,904 for the land
and $165,+256 for the improvements). Chairman Garing seconded the motion. The motion carried.
(See also minutes of February 25, 2020)
Anderson Machine Shop
2702 Jefferson Street
Port Townsend, WA. 98368
BOE 19-09-C PN: 991 403 002
The Board of Equalization held a hearing on February 25, 2020.
Under appeal is a metal commercial building that is located on land leased from the Port of Port
Townsend in the Boathaven. In 2002 the appellants constructed a 1,200 square feet metal building as
they began a 25 -year lease with the Port. The lease requires the appellant to return the use of the land
and any tenant owned alterations to the Port at the termination of the lease which will expire in 2027.
In 2019, the Assessor's office became aware that the building had been missed in previous
assessments and sent a valuation notice to the appellant for improvements in the amount of $69,399.
The appellant asserts the true and fair market value of the property to be $0.
After consideration of all testimony, evidence and the Assessor's Representative's recommendation,
Vice -Chairman Gillette moved to overrule the Assessor's original determination of $69,399 (for the
improvements) and finds that clear, cogent, and convincing evidence supports a taxable value of
$11,500 on the subject/leasehold improvements. Chairman Garing seconded the motion. The motion
carried. (See also minutes of February 25, 2020)
Johanna Perkins
PO Box 296
Port Townsend, WA. 98968
BOE 19-14-C PN: 968 200 501
The Board of Equalization held a hearing on February 25, 2020.
The appellant attended the hearing. Prior to testimony, the appellant stated she would like to withdraw
her appeal. The assessor's representative was also present and did not provide testimony.
Vice -Chairman Gillette moved to sustain the Assessor's valuation of the property was $444,984
($185,860 for the land and $259,124 for the improvements). Chairman Garing seconded the motion.
The motion carried. (See also minutes of February 25, 2020)
Board of Equalization Special Meeting Minutes — March 3, 2020 Page: 3
ADJOURNMENT
Vice -Chairman Gillette moved to adjourn the meeting at 11:25 a.m. Chairman Garing seconded the
motion. The motion carried.
ATTE T:
Julie Shannon, lerk of the B and
JEFFERSON COUNTY
BOARD OF EQUALIZATION
Dave Ga ing, hai n
Daryl Gillette, Vice -Chairman
Excused Absence
Margaret Taylor, Member