HomeMy WebLinkAbout08 August 12
JEFFERSON COUNTY BOARD OF EQUALIZATION
A.C. Dalgleish
David G. Douglas
Archie Barber, Jr.
Chairman
Vice-Chainnan
Member
Al ternate
MINUTES
12 August 1987
Chairman Dalgleish called the meeting to order at 9:15 AM. All Board members and
Clerk Lea were present.
BOE-87-070-LO - Parcel No,s 987-300-203 and 987-300-604 - Petitioner Donavan was
not present at the hearing, and Bob Shold represented the Assessor~ office. The
petition stipulated that market conditions did not SUPPOl't current valuations in the
Phoenix Addition although it was acknowledged that the parcels were purchased at
the current valuation level. (Note~ petition was delivered to the Board fifteen
minutes prior to hearing).
The Assessor had no prior information on this petition prior to the hearing and
had no facts prepared to respon<<. It was acknowledged there had been no sales since
1983 in this addition; however, it appeared possible that attention might be given
to adjustments of valuation in the Phoenix Addition.
BOE-87-071-LO - (See below for listing) Petitioner Donavan not present at the
hearing. Bob Shold represented the Assesso~ office. The petition stipulated that
there are four parcels in the Tacoma Addition (1) two parcels (-301 and -404) owned
by the petitioner, (2) and parcel (-702) owned by partner Stroeder and (3) the other
(-801) owned by Peter Sultana, VALUATION
998-000-302 BLK 3 Lots 1,2,9,10 $10,000
998-000-401 BLK 4 Lots 3-8 15,000
998-000-702 BLK 7 Lots 1-4 10,000
998-000-801 BLK 8 Lots 1-8 20,000
The Board, having received in adequate information as to parcel numbers, current valu-
ations and requested adjustments moved to terminate action on thi s appeal.
BOE-87-072-LO - Parcel No. 002-273-002 - Petitioner Pauline Kuhn was represented
by Gertrude Snipes. Bob Shold represented the Ass.essor's office. This parcel is a
Tax Lot located at the mouth of Eagle Creek on Discovery Bay (North Boundary on the
north edge of Jefferson County) with access by way of a path across Lots 1-4 of
Carliss Short Plat dated 1983. A major portion of the building site on this Lot is
in the Stream flood plain and the balance of the one acre parcel is a steep mountain
side. The petition presented four Lots of the short plat as comparables with
valuations from $17,375 to $25,423 per acre.
The Assessor reported that (1) the 1980 valuation was based on 178 front feet
at $350 per front foot less 50% for topography and access, (2) the 1984 valuation was
based on 178 front feet at $450 per front foot less 40% for topography and access,
and (3) that the building site has a graduation from 0 to 50' bank. A sit'1< inspection
may justify further adjustments.
BOE-87-073-LO - Parcel No. 965-000-Several - Renata Wheeler representedMW Associates
of Kala Point. Bob Shold represented the Assessor~ office. This petition covered
38 unimproved lots in divisions 5-8 of the Kala Point development which became the
property of MW Associates as a function of dissolution of the Development Corporate
holdings ih 1986 and stipulated that sales records in Kala Point since 1983 indicate
that the parcels are over valued on the tax rolls.
The Assessor presented a work sheet on the subject parcels giving current sales
listings and valuations of each. It was confirmed that actual sales since 1983 may
justify consideration of an adjustment in valuation of unimproved lots in some
divisions of Kala Point.
BOE-87-074-LO Parcel No. 021-332-035 - Petitioner Bergstrom was not present at the
hearing. Bob Shold represented the Assessors office. This petition stipulated that
this parcel on the hi,ll overlooking Mystery Bay W.as degraded in value because the
the parcel to the west is becoming a junk yard in a residential district..
and requested a 74% reduction in valuation to $4,000 ($2,000 per acre)
The Assessor reported four comparables with sales of $10,000 to $17,000 per acre
and. further, reported that the subject parcel was purchased in 1980 for $22,000.
The Board inspection should make a determination whetlrer an adjustment was warranted.
BOE-87-075-R - Parcel No 976-200-112-Petitioner Ohara was present at the hearing, and
Bob Shold represented the Assessors Office. The petitioner stipulated that (1) there
are no water, power or septic improvements on the parcel, (2) the shack is made from
, salvaged materials and (3) that roof drains capture w.ater for limited use. The
petitioner was seeking a reduction in the val uaUon of improvements from $8,735 to
$3,360.
The Assessor pointed out that the valuation might be adjusted through a change in
construction class from average to poor. It was pointed out that an old shack has
been converted to a sauna room.
There being no further business before the Board, the meeting was adjourned until
9:00 AM on Fr1.day the 14th of August.
APPROVED BY:
A.~iEIS9;~
DA~G:~GL~'~E~C~
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DATE APPROVED: ~~
PREPARED BY ~
ARCHIE L. BARBER JR., MEMBER
.