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HomeMy WebLinkAbout08 August 21 JEFFERSON COUNTY BOARO OF EQUALIZATION A.C. Dalgleish David G. Douglas Archie Barber, Jr. Chainnan Vice-Chairman Member Alternate MINUTES 21 August 1987 The meeting was called to order by Chairman Dalgleish at 9:15 A.M., All Board Members and Clerk Lea were present. BOE-87-001-R: Parcel # 941-500-043- The Board inspected this parcel at 1:00 PM, on 08-17-87 and found a mobile home with an exmnsive two story structure of dubious design built around it in such a way that the mobile home could not be removed. It was determined that the Land valuation was consistant with parcels in the area and should be sustained at $11,500. It was determined that the book value of the motor home stands at $15,000. It appeared that there was $12,000 in materials in the partially completed additional structure. It was the decision of the Board that, accordingly, the Land valuation should be sustained at $11,500 and the building improvements should be reduced to $27,000 for a total valuation of $38,500. BOE 87-002-R: - Parcel # 937-800-207- The Board inspected this parcel at 2:05 PM on 08-17-87 in the presence of Mr. Johnson. The single story home was not designed to take full advantage of view of the Straights of San Juan DeFuca. The Board decided to su~tain the land valuation at $19,000 for lack of any recent sales showing changes in area land values. It was confirmed the 1358 sq. ft. house va 1 ued at $32 per square foot and th.e 440 sq. ft. of garage valued a.t $10 per square foot are commensurate with comparable properties and the Board decided to sustain the current total valuation of $66,400. . BOE-87-003-C: Parcel #957-602-902 -- The Board inspected this parcel at 1:00 PM, on 08-19-87 in the company of Mr. William H. Thompson (Partner). It was noted that there were currently no vacancies in the building and that the traffic jamb of ferry patrons over-runs only occurred on major three-day week-ends (possi bly five days a yellr). Taking into consideration the fluctuations of valuations on this parcel in 1981, 1985 and 1986 (see minutes of the 17 July hearing on this petition) due to interactions of this Jefferson County Board of Equal ization and the Washington State Board of Tax Appeals, the Board decided to sustain the current valuation of $750,000. BOE-87-04-C: Parcel #989-709-301 - Subsequent to the 07-17-87 hearing on this Petition, the Board acquired copies of additional documents pertaining to the 8-1-86 transaction. . (1) Real Estate Contract on file (VOl. 222 page 568) with the Jefferson County. Auditor again making reference to a "Assignment of Lease and Assumption Agreement", (2) Washington State Department of Revenue del inquency notice for Use Tax Due on Personal Property. (3) Letter to the Department of Revenue from Gooding & Emken (CPA) dated 12-16-86 which stipulates that the Real Estate Excise TaX' Form filed in 7-29-86 was incorrect and that the $100,000 reflected as personal property was in fact payment for the rights to an (unspecified) lease which does not have an option to purchase the underlying realty. (4) Letter to Ronald and Velma Radon (Seller) from Wash. State Department of Revenue dated 4-17-87 which stipulates that the G2B partnership confirmed to the W.S. Dept. of Revenue in January that they purchased no personal property as a part of the 8-1-86 transaction. This letter also assessed a payment of $2,098.80 in Real Estate Excise Tax, Delinquent Penalty and Evasion Penalty. Trre Board and Bob Shold made an inspection of the property at 9:27 A.M. on the 19th of August, No representative of the Partnership supported the inspection. It was determined that there was a Travel-Lift, boat blocking materials, parts inventories and display cabinets, machine equipment in a shop. which may (ormaynot) have been personal property involved in the 8-1-86 transaction. With the lack of a copy of the "Assignment of Lease and Assumption Agreement" or any clarification by the petitioner of the role of personal property in the $395,000 transaction of 8-1~86, the Board found it necessary to sustain the current valuation of $105,600 Oil the land and $294,400 in the improvements for a total valuation of $400,000. BOE-87-005-LO: Parcel No. 939-601-445 - The Board inspected this parcel at 1:40 P.M. on 08-17-87 and found to be a lot with a expansive view of Protection Island and the straights of Juan De Fuca. Power distribution' is provided by elevated lines, water is provided by mains, and there is no sewer service, Roads are in need of major repair. Although th~re is evidence of drainage of a questionable nature, no evidence of a perk denial has been provided. After inspecting the comparable properties identified by the Assessor, the Board decided to reduce the land valuation of this parcel from $20,000 to $18,000. BOE-87-006-LO: Parcel # 936-903-601- The Board inspected these lots in the California Addition at 1:45 P.t~. on 08-19-87. Based on this inspection and a review of the comparables presented by the Assessor at the 07-20-87 hearing, the Board decided to set the valuation of LOts 1-4 at $10,000 each and lot 9-11 at $7,500 each for a total reduced valuation of $62,500. BOE-87-007-LO: Parcel # 936-903-602 - The Board inspected this parcel at 1:45 P.M, on 08-19-87. These lots represent the west 1/3 of Block 36 in the California Addition and are immediately adjacent to Parcel 936-903-601 above. The Board concurred with the Assessor that lots 5 and 6 should be valued at $10,000 each and that lots 7 and 8 should be valued at $7,500 for the total valuation sustained at $35,000. BOE-87-008-LO: Parcel # 001-064-004 - The Board;nspected this parcel at 2:33 P.M. on 08-17-87 and found it to be acreage covered by scrub cedar and fir trees approximately 75-100 feet tall with ground cover of native rhododendren and salak. There is a gentle slope in a south westerly direction. In the absense of any evidence of sales of tracts of land in this area since the 1981 purchase of the parcel, The Board decided to sustain the current valuation of $80,000. BOE-087-010-LO: PARCEL -g 965-000-188" The Board inspected this parcel at 9:30 AM on 08-17-87 and found it to be a large (200' x 100') lot with no view but with terrain support~ve of a split-level dwelling. The lot is on a corner and is serviced by a fire hydrant on the corner; Supported by comparable sales on two nearby lots and noting that the RV park across the street is well screened, the Board decided to sustain the current valuation of $18,000. BOE-87-012-R; Parcel # 964-700-059 - The Board inspected this parcel at 10:10 AM on 08-17-87 in the company of Mr. & Mrs Barry (Owners), This inspection addressed the petit~oners contention that the exact size of this improved and uni$roved basement areas should be reviewed as well as the determination of quality of construction. As a result of the inspection, it was determined that 1148 sq. ft. of the basement was unimproved and should be valued at $8.11/sq. ft.; that 1012, sq. ft. of the basement should be valued at $11.36/sq. ft.; and that the quality of con- struction should be revised to "good" and the depr.eciation of building improvements should be set at 7%. The Board decided to sustain the current land valuation at $46,000 and to reduce the building improvements to $105,000 for a total valuation of $151,000. Board, the meeting was adjourned until DATE- APPROVED .~~ PREPARED BY ~ ~. There being no further business befor the 9:00 A.M. on Monday, August 24th.