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Home My WebLink About07 July 17 JEFFERSON COUNTY BOARD OF EQUALIZATION A.C. Dalgleish David G. Douglas Archie Barber, Jr. James A. DeLeo Chainnan Vice-Chainnan Member Alternate M I NUT E S JUL Y 17, 1987 Meeting was called to order ar 9:00 and all Board members and Clerk were present. BOE-87-01 - JOHN M. VINCENT- PARCEL #941-500-043-R Representing the Assessor's office was Bob Shold. This is a mobile home at Cape George Vi11iage Div. 7. It has a rough framed 3 or 4 bedroom structure which no permit was issued, It was purchased on April 21, 1986 for 19,000 cash. On June 20, 1987 it was appraised by John A. Sivenbaum at fair 'market value($19,000). The Assessors office has the land valued at $11,500 and the mobile home for $37,670, for a total of $49,170.000. Since the house was nui It with out permits and does not conform to code either the shell needs to be removed from the mobil e or vi sa versa, It is unlik~ey the soil would support a drain field for this large of structure. , In the petitioners opinion-he feels the land should be $7,000 and the mobile for $12,000 for a total of $19,000. ASSESSORS OFFICE: Mr. Shold has never personally been there, it is all going to come down to a physical inspection to look at the property and the mobile home inside the shell. From work done 4 years ago it looks like they have doubled the square footage of the mobile home (from piclures) The property and mobile home will be revalued this coming year (1988) The appraisal is questionalbe. They either should have not valued the mobile or not the square footage of the 2408 ft. RECOMMENDATION: A new appraisal be based on an site inspection, The Board will take under cdnsideration and set up a site inspection. BOE-87-02-R - George E. Johnson - Parcel #937-800-207 Representing the Assesser's office was Bob Shold, In 1976 Mr. Johnson paid - $38,000 for his home, the Assessor's office has it valued at, Land 19,000 and buildings 47,460 for a total of 66,460, which the petitioner feels is too high. ASSESSORS OFFICE: The property was assessed in 1984 and will be redone in 1988 for the four year cycle. The value was based on market rate not what Mr Johnson bought it for in 1976 We will be assessing it again in 1988 and there are no further recommendations. The Board will take under advisement and take a look at it, BOE-87-03C - MR. HILLIAM THOMPSON - Parcel #957-602-902 Mr. Thompson was present for the hearing. Assessor \lJesterman, and Bob Shold supported the hearing. The petitioner is seeking a 27% reduction of valuation based on Income V.S. escalating costs (inCluding taxes, sewer assessments,etc) and inpart of Ferry overload parking on ~~ter Street, Reference documentation of 1986 partnerships income tax return (IRS), January 1985 appraised of State Revenue Dept., Jeff. County B.O.E. 1985 Appeal (BOE-85-99C), December 1985 appeal to Hashington State Board of Tax Appeals were reviewed by the Board. It was noted that the valuation of this parcel has fluctuated -- $787,000 in 1981, $830,000 in 1985 which was then reduced to $750,500 by th~ Bgard of Equalization, State Board of Tax Appeals dismissed Dec. 1985 appeal per last of evidence (5-27-86), valuation now stands at $750,000. The Board will inspect proper~y to ascertain i~p~ct of exc~ss.ferry t~affic parking behind building and to substantlate current condltlons of bUlldlng and lts occupancy. 07-{1- 81 2- BOE-87-04C - BERNARD DONANBERG - Parcel# 989-709-301 Petitioner was not present for the hearing. Bob Shold represents the Assessor's office. At issue, is that current valuation of ($400,000) is in excess of the purchase price of 8-1-86 of $295,000 -- $78,000 in land, $217,000 improvements and $100,000 in Personal Property. So determined by a purported "Adendum to Real Estate Purchase and Sale Agreement " (un~signed and un-dated), and a Statutory Warranty Deed (also un-signed and un-dated). These two documents were submitted as Exhibits to the Petition received on 20 March, 1987. At issue is whether there was a personal property consideration within the $395,000 purchase of 1 August 1986 as indicated in the Statutory Warranty Deed stipulation at a "Seller's Basehold interest as set forth in an Assignment of Lease and Assumption Agreement," The Assessor's office produced a copy of the Real Estate Excise Tax on file with the Jefferson County Auditor dated 7-29-86, signed by Seller Ronald Radon. This document conveys that there was $100,000 involved in the purchase transaction. The Board concluded that further evidence would be required to ascertain. (1) Did Mr. Donanberg have the authority from other partners (Joniente and Arthur) to file the Petition. (2) Clarification of the role of personal propery in setting the value of the purchase agreement. A letter will be sent ot Mr. Donanberg seeking to appropriate documentation to make these determinations. Having no further business, meeting was adjourned at 3:300 PM APPROVED BY: /).!}/} DATE APPROVED :( /t;:f o<'b/,f 7 / CjJ~ OAVID G, D PREPARED BY: ~}UJ.~ ~ u. ~ 'i. s'-k ~. ARCHIE L, BARBER JR., MEMBER