HomeMy WebLinkAbout08 August 18
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JEFFERSON COUNTY BOARD OF EQUALIZATION
A.C. Dalgleish
David G. DOU91as
Archie L. Barber, Jr.
James A. Deleo
Cha i rman
Vice-Chairman
Member
Alternate
MINUTES
18 August 1986
The meeting was called to order by Chairman Dalgleish at 9:00 A.M. All Board
Members and Clerk were present. Mr. McCready and Mr. Shold represented the
Assessor's Office.
BOE-86-060LO/ Parcel No. 954-900-009: James I. Poole appeared at the hearin9
and stipulated that the parcel was purchased in March, 1981, for $9,500; that
there had been no perk test on the parcel; presented a map of the parcels in
the area with sales information indicated thereon; and further, pointed out
that there is power on the county road but no water source for this parcel.
The Assessor noted that there is a sign at the entrance to the development giving
sales information; that revaluations on parcels in this area were made this year;
and further that the Board should review the sales information as part of their
inspection of the area.
BOE-86-058TL/ Parcel No. 601-282-002 & 601-284-019: Petitioner absent at the
hearing; therefore, the petition was read into the minutes of the meeting. To
clarify the records of this petition, The Board agreed to assign Petition number
BOE-86-058-01 to Parcel No. 601-282-002 and Petition number BOE-86-058-02 to
Parcel No. 601-282-019. The petitioner enters this petitioon on the fact that
the Department of Natural Resources has control of the tidelands between mean low
and extreme low tide on portions of these parcels as defined in and Exhibit from
the DNR Second Class Tideland Classifications.
,The Assessor submitted three comparables on tideland parcels in which caluation
was based On either acreage of front footage and confi rmed that further study
must be made of the DNR lease between mean low and extreme low tide to determine
the proportionate area of tidelands not owned in the Tax Lots under Question.
BOE-86-059LO/ Parcel No. 601-282-001: The Petitioner was not present at the
hearing and the petition was read into the minutes. This parcel consists of'
two adjacent mountain-side lots (lot 1 - 9.25 acres and Lot 2 - 14.25 acres)
which have no current road access, has a major slide area in a high-bank bluff.
A location map is attached to petition.
The Assessor referred to 1984 action of the Board to reduce the valuation of
this parcel from $178,200 to $100,000; pointed out that revi.ew indicated that
there are tow potential buildin9 s. ites; and further th.at the current valuation
is bases on residential use at $37.87 per front foot measurement of 2640 lineal feet.
BOE-86-061R/ Parcel No. 991-200-207: Mr. & Mrs Bogachus were present and
stipulated that all of the property along the ri.ver between two bridges has been
subjected to periodic flooding due to clear cutting on mountain above, to trees
growing in the river bed, and to periodic log jambs during flooding season;
further that sales in recent years occurred when the buyers were not made aware
of potential flooding. He also stipulated that rental of duplexes was transient
due to floods.
The Assessor (Shold) confirmed that tb.ere have been recent sales which confirm
current valuations in the area. The Assessor recommends consideration of the
petitioned valuation at $43,200 after review of land values in the area to determine
whether land value on this parcel should remain at $4,750.
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BOE-86-062l0/ Parcel No. 701-133-022: 11r. Seton was present at the hearing and
stupulated that this parcel of oyster bed is located in the middle of the bay
and is not fully productive due to depth of water; and further that the parcel
has been sold since the petition was filed (15 August). The Assessor expressed
that there is a lack of adequate information of the productivity of this parcel
questioned whether the petition is still legal due to change of ownership,
and recommended consideration of change of valuation on the basis of the
August sale when information ismade available.
BOE-86-075C/ Parcel No. 001-333-041: Mr. Seton testified in behalf of Marilyn
Joice Bishop (his wife) and stupulated that this petition is based on valuation
of new construction (producing materials costs as an exhibit which did not
clearly indicate labor costs); and further that the Mini-Storage facility is not
currently making a profit.
The Assessor stated that this change in valuation due to new construction
cons isted of a val uati on of $12.72 per square foot for 1650 sq. ft. of shop
added plus $975 for improvements to paving work and that the total valuation
includes $3,035 for a mobile home with awning. He also submitted an income
analysis but indicated he was having touble in establishing a resonable multiplier
for mini-storage facilities with relation to income rate variations.
BOE-86-063LO/ Parcel No. 702-133-002: The Petitioner was not present at the
hearing and the Petition was read into the minutes stupulating that this parcel
has only one use -- pasture -- and brings only $150 per year in income; and
further that the value of pasture land in Jefferson County is declining.
The Assissor pointed out that previous valuation (1982) was based on $27.50 per
acre x 14.5 acres less 25% for credit to seasonal wetness -- total of $29,885;
pointed out that this parcel has access on both Highway 101 and a side road; and
further presented four comparables with two of them of pasture only values at
$3,750 and $2,900 as typical.
There being no further hearings scheduled for this day, the Board adjourned
until 9:00 A.M. on Wednesday, the 20th of August.
APPROVED BY:
DATE APPROVED: (')(P':/d LJ; /9.f6
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A.C. DAL E H, CHAIRMAN
DAVID L. DOUGLAS, VICE- CHAIRMAN
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PREPAREO BY::d-t-tl.1.(.,,'t'.:;)z' <-
Carolyn J. .tea
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ARCHlE L.'BARBER,JR. MEMBER