HomeMy WebLinkAbout07 July 22
JEFFERSON COUNTY BOARD OF EQUALIZATION
A.C. Dalgleish
David G. Douglas
Archie Barber, Jr.
Cha i rman
Vice-Chairman
Member
Alternate
MINUTES
22 July 1987
Meeting called to order at 9:00 A.M. all Board Members and Clerk were present.
BOE-87-10-LO - PARCEL #965-000-188 - RICHARD MASON was not present at the hearing.
Bob Shold represented the Assessor;s office.
The petition asserted that, although this parcel in Kala Point was purchased in July 1979
for $15,000, the lot had remained unsold since ~ovember, 1982, at a listed price of $13,500.
Also at issue was the development of an RV ,storageina greenbelt area across the street
subsequent to the purchase of this parcel. This area had been represented as a
reserve for a well sight.
The Assessor's Office presented comparables on three lots located in the .same
division with sales of $11,000 to $13,500 in 1986, and recommended an assessment of the
purported decline in sales values and its impact of equality in valuation.
BOE-87-11-LO - PARCEL #965-000-011 - RALPH HALLOCK was not present at the hearing.
BOB SHOLD represented the Assessor's office.
The petitioner contended that the valuation does not recognize a decline in value
of the lot since its purchase in 1977 for $15,000. The petition made referece to a
sale of Lot 26, Division 1 at an undisclosed date for $6,000.
The Assessor presented comparables where sales were made in 1985 for prices in
the $17,000 to $26,000. The Board requested a Kala Point map indicating location and
amount of recent sales in support of the inspection trip in that area.
BOE-87-012-R - PARCEL #964-700-059 - MR. & MRS THOMS BARRY were present at the hearing.
BOB SHnl n represented the Assessor's Office.
The Barry's submitted extensive exhibits (property listing, evidence of five comparables
and tax statements of 1981 and 1987) It was contended that there were inequities in the
valuation of this home in relation to several other larger and more expensive homes in
the neighborhood.
The Assessor's Office comfirmed that the valuation of this home was based on a
higher rate of construction qual ity than those comparables submitted and that the
Board and,~ssessor should confirm the dimensions and the qual ity of construction at
the time of parcel inspection.
BOE-87-013-R - PARCEL #990-200-024 - J.L, OGLESBY was unable to attend the hearing.
BOB SHOLD represented the Assessor's Office.
The petition contended that the purchase price of the condominium on May 2, 1987
at $116,000 represents a fair market value for this parcel. (a third floor "loft" unit
with three bedrooms and two baths). A sale of a first floor unit with towo bedrooms,
one and a half ,baths sold on 23 june 1987 for $115,000 was listed as a comparable. The
petition further indicated an expenditure $3,000 in material and labor for renovation
of the unit subsequent to its purchase.
The Assessor presented six comparable sa.les in recent years indicating the variation
in areas of first, second and third floor units as well as differences of sales values for
each level. The single third floor unit comparable was sold in 1986 for $150,000.
It was reported that all top level units in North Bgy lane are currently valued at $150,000.
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BOE-87-014-LO - PARCEL #002-332-011 - CLIFFORD ROJALA was present at the hearing.
BOB SHOLD represent the Assessor's Office.
The petitioner acknowledged that this bare 5 acre lot was purchased in February 1987
for $1,000 plus certain undefined delinquent taxes and water assessments. It was
contended that the current valuation of $4,000 per acre does not take into consideration
of the predence of a large log storage yard and chipper mill on adjacent property as
well as a newly reactivated gravel pit on the third side.
The Assessor provided a 1986 sale of 5.34 acre lot in the vicinity for $14,000
and suggested that a $2,600 per acre valuation might be realistic subject to an
inspection of the area by the Board.
BOE-87-015-R - PARCEL # 002-332-012 - CLIFFORD ROJALA indicated that he had purchased
this land in 1980 for $17,500 ($3,500 per acre) Prior to full activation of this log
dump. He subsequently developed this parcel and Constructed an 8-room home, shop and
wood storage building and a sauna building. The petitioner was more concerned about
the valuation of the land rather than the improvements.
The Assessors conceded that an inspection of the parcel by the Board and Assesser
might produce a more equitable valuation considering the presence of the log dump and
mill.
There being no further business before the Board, the meeting was adjourned until
9:00 A.M. on Monday the 27th of July,
APPROVED BY:
DATE APPROVED :()'::I- &~F R '7
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