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HomeMy WebLinkAbout19-30-LO J Dorn Campbell & Norma FriedJefferson County Board of Equalization Board Clerk's Record of Hearing Taxpayer's Name: J. Dorn Campbell & Norma Fried Mailing Address: 1009 22"d Street City: Port Townsend State: Taxpayer's Parcel No: Hearing Was Held On: Board Members Present Decision of Board: 936 900 701 WA. Petition No: BOE 19-30-LO Tuesday, June 9, 2020 Dave Garing, Daryl Gillette & Margaret Taylor Value Sustained: $200,200 Value Changed From: Other: Recorded on Tape No: Hearing Began at (time) �i (or BOE 060920 9:35 a.m. To: Zip Code: 98368 Ended at (time): 9:58 a.m. i ate To ask about the availability of this publication in an alternate format for the visually impaired, please call (360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400. REV 60 0002e (w) (2/9/12) ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Property Owner: J. Dorn Campbell and Norma Fried Parcel Number(s): 936 900 701 Assessment Year: 2019 Case Number: BOE 19-30-LO Date(s) of Hearing: 6 2 20 Having considered the evidence presented by the parties in this appeal, the board hereby X❑ Sustains Overrules the determination of the Assessor. Assessor's Determination BOE Determination: OLand $200,200 1X Land $200,200 Improvements Improvements F]Timber/Minerals F—]Timber/Minerals Personal Property Personal Property Total $200,200 Total $200,200 To ask about the availability of this publication in an alternate format for the visually impaired call 1-800-647-7706. Teletype (TTY) users use the Washington Relay Service by calling 711. Distribution: * Assessor * Petitioner * BOE File FORM REV 64 0058 (5/25/2017) ORDER OF THE JEFFERSON COUNTY BOARD OF EQUALIZATION Appellant(s): J Dorn Campbell & Norma Fried Appeal No.: BOE 19-30-LO Parcel No.: 936 900 701 Issue: Under appeal is the value of a "land only" property in Port Townsend located at 5018 Jackman Street. The appellants estimate the value to be $100,100. The Assessor's valuation of the property as of January 1, 2019 is $200,200. Appellant's Argument and Evidence: The appellants presented a list of four comparable properties recently sold in Port Townsend. The sales prices ranged from $32,500 to $80,000 with lot sizes, 0.24 acres, 0.29 acres, 0.23 acres, 0.39 acres. The appellants claimed that there are "quite a few properties selling in Port Townsend that sell at a lower price than you have assessed my property at." Assessor's Argument and Evidence: The Assessor's Representative presented three comparable properties: 1) 0.23 acres, sale price $117,000; 2) 0.14 acres, sale price $65,000 in 2018 and then $90,000 in 2019; 3) 0.11 acres sale price $125,000. The Assessor's Representative determined that the views from the subject property are superior to any views from the Assessor's comparable property sales. Decision: The law requires that the Board of Equalization presume the Assessor's valuation to be correct unless the Appellant(s) presents clear, cogent and convincing evidence to the contrary. After consideration the Board finds that the Appellant(s) 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.