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HomeMy WebLinkAbout08 August 20 JEFFERSON COUNTY BOARD OF EQUALIZATION A.C. Dalgleish David G. Douglas Archie L. Barber, Jr. James A. Deleo Chairman Vice-Chairman Member Alternate MI NUT E S 20 August 1986 The meeting was called to order at 9:00 A.M. by Chairman Dalgleish. All Board members and the Clerk were present. Mr. McCready and Mr. Shold represented the Assessor's office. BOE-86-064l0/ Parcel No. 802-264-001: The Petitioner was not present at the hearing and the Petition was read into the minutes stupulating that the parcel has no power not any easement for access to the parcel; that 18.34 acres of the 25.14 acre parcel on the lake front is not useable because it is marshland. The Assessor pointed out that the parcel is actually in two parts with four small (narrow and long) bisecting the parcel; that the matter of easement to the property has not been varifiable by his office; and that the current valuation is based on 920 front feet at $150 per front foot less 40% for marsh area for a net valuation of $82,800. BOE-86-065 thru 068 lO: Mr. Richard N. Steele of Rock Point Oyster Company was present at the hearing to clarify his position on these petitions on adjacent parcels owned by the company. BOE-86-065 / Parcel No. 701-091-001: The parcel was purchased in 1951 for $102,000. The original house is in poor repair and will ultimately be removed; other improvements inclue a 12' c 20' garage, a 12' x 16' shed, a 12' x 16' office and 1400 sq. feet of dock. A heavy underlayment of clay precludes gaining a sucessful perk test. The petitioner is not appealing the valuation of improvements except the valuation placed on the dock. . The Assessor wi 11 provi de a new computer "improvement va 1 uati on" for the dock, presented parcel no. 701-044-003 as a comparable for land valuation at $3,150 per acre and recommended that this value be used on the subject parcel for a new valuation of $69,142. BOE-86-066 LO/ Parcel No. 701-163-002: The petitioner defines this 17.48 acre parcel as nothing but mud falt not suitable for shell fish aquaculture, that it was purchased to provide a protective buffer between the outer land held by the State and other.of this holdings. The Assessor concurred that the field inspection should verify the utility of this parcel. BOE-86-067 LO/ Parcel No. 701-091-003: The Petitioner stated that he acquired this land (8.3 Acres) in 1980 for an undisclosed price in the hope that it could be used to support a secondary septic drain field. .The Assessor recommended that the valuation on this parcel be adjusted to $3,150 per acre for a total valuation of $26,145. BOE-86-068 LO / Parcel No. 701-091-004: The Petitioner pointed out that 35% of this 179.69 acre parcel (70 acres) is mud flat not sutable for shell fish aquaculture use. The Assessor recommended consideration of $200 per acre for the non-productive land and $500 per acre for the productive land and that he oVould made a subsequent recommendation for revaluation of a dock on this parcel. BOE-86-069R/ Parcel No. 601-283-055: The Petitioner was not present at the hearing and the Petition and support documents were read into the minutes of the meeting. stipulating that a fairly large area along the north, side of the parcel has been covered by a land slide form the adjacent parcel (-006); that extensive erosion of the beach has been caused by Navyoperations of submarines and surface vessels in the by; that there has been a loss of water esement to the parcel; and lastly that the main source of water comes from land above not within their control. The Assessor reported that this parcel was purchased in June of 1983 for $122,500 and that the current valuation is based on 100 front feet on the water at $450 per Front foot and that the 1300 square foot rambler is valued at $38,00 per square feet less 15% for depreciation. BOE-86-070LO ?Parcel No. 601-283-006: The petitioner was not present at the hearing and the petition was read into the minutes stipulating that this .75 acre lot has limited use due to very steep topograph, accessability and unstable slide characteristics. The Assessor pointed out that the parcel was purchased in June of 1983 for $22,500. BOE-86-074R/ Parcel No. 992-600-010: The Petitioner was not present at the hearing and the Petition was read into the minutes stipulaing that the parcel was purchased in November of 1984 for $46,000; that access is via an easement over two lots to the east; that there is no access to. the beach down a 100'+; and that the building improvements are limited to an incomplete cabin, a pumphouse and two sheds. The Assessor reported that the land consists of a 100' wide view lot on top of a high bluff currently valued at $350 per front foot plus $1,000 for utility improvements; that the cabin of 1254 sq. ft. is valued at $32.00 less 25% for depreciation on the upper floor (built in 1962) and approximately 1200 square feet of basement valued at $8.50; and finally that the 1984 purchase of the property was within the family -- doubtfully an arms length transaction. BOE-86-071LO/ Parcel No. 601-283-001: The Bakers were present at the hearing and stipulated that the cabin (500 sq. ft) has a small loft, the garage is 625 sq. ft. and a tool shed 48 sq. ft.; that the BOE reviewed the valuation of the building in 1982 and set a value of $22,625; and finally that there could be no further develppment due to shoreline management regulations. The Assessor reported that the value of the garage at $8.50 is currently $5,295, the cabin is valued at $19,425 and the land at $93,925. It was recommended that the Board inspection view carefully the 170 to 200 front footage on the beach. The parcel was purchased in 1980 for $129,000. BOE-86-072LO/ Parcel No. 601-283-018: Or. Baker testified in behalf of this' petition and stupulated that the parcel was purchased in April of 1985 for $34,250 after receipt of an appraisal at the valuation; submitted comparables sales on Tract 17, 18, and 19. in suport of petition. The assessor reported that all tracts under duscussion have access to 1400 feet of provate beach; that there is currently no record of a sale of Tract 19 in 1985 as purported by the petitioner; that the parcel in question is currently values at $40,000 -- not $45,000 as claimed in the petition. It was recommended that the Board review land valuations in the area in final deliberations. BOE-86-073LO / Parcel No. 721-193-001: The Petitioner did not appear at the hearing and the Petition was read into the minutes stupulating that the parcel is an oyster bed beach which has no access from land because of a high bluff; that the parcel was acquired through a forclosure; the an appraisal by a member of the staff in 1982 set the valuation at $18,000. The Assessor said the parcel is located on 2,897 feet of water front currently va 1 ued at $10,per front foot; that, if acreage were known, woul d be valued on the basis of $500 per acre; and submitted five comparables of sales. The Assessor recommends consideration of an adjustment based on $7.00 per front foot for a total valuation of $20,279. There being no further hearings scheduled for this day, the Board adjourned until 9:00 A.M. on Friday, the 22nd of August for the field trip to Clearwater in Western Jefferson County, '1 ' DATE APPROVED: 6u :J!:Ij/'}Ykc> " L['\.~C.-:- ~'. :-:j~' ~_~:j i",~-~-< L'.~~ ~\,.-" ~ ARCHIE L. BARBER JR. MEMBER- PREPARED fit .' I .:' , I'J ' i BY: 'it- itL Carolyn J L ~~/