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HomeMy WebLinkAbout09 September 12 ,- JEFFERSON COUNTY BOARD OF EQUALIZATION A,C. Dalgleish David G. Douglas Archie Barber, Jr. James A. DeLeo Chainnan Vice-Chairman Member Alternate MINUTES 12 September 1986 Board of Equalization came to order at 9:00 A.M. with all Board Members and Clerk present for the purpose of completing final decisions on appeals. BOE-86-001-R: The Board inspected this parcel at 3:00 P.M. on the 12th of September. The parcel represents 16 lots plus a vacated street equating to 19~ lots valued at $1200 per lot. The building consisting of a 60' x 24' mobile home plus 1700 sq. ft. of addition for a total of 3140 sq. ft. valued at $34 per sq. ft. (average construction). The Board moved to sustain the current valuation of $24,520 for land and $113,370 for improvements for a total of $137,890. BOE-86-002-R: The Board inspected this parcel at 1:35 P.M. on the 11th of September. The Board substatiated the Assessor's recommendation that the valuation be based on $50 per sq. ft. for the 1092 sq. ft. of house less $10,000 for the land and moved to adjust the valuation of $10,000 for land and $44,600 for improvements for a total of $54,600. BOE-86-005-LO: The Board inspected this parcel on the 11th of September in order to view an unsightly, uncompleted house on an adjacent parcel. With no comparables in the area to indicate the impact of this structure on land values, the Board moved to sustain the current valuation at $9,500. BOE-36-006-R: The Board inspected this parcel on the morning of the 11th of September. In the light of nine comparables presented by the Assessor, the Board moved to sustain the current valuation at $12,500. BOE-86-007-R: The Board inspected this parcel on the morning of the 11th of September. The Board moved to retain the land valuation of $40,500 to susta.in equalization with other lands along the bluff and to adjust the improvements valuation to $44,500 in the light of major modernization and addition currently under way, recognizing that sub- sequent post-construction inspections by the Assessor would make appropriate adjustments in the improvement valuations. BOE-86-008-R: The Board inspected this parcel at 2110 P.M. on the 25th of August. Based on an appraisal presented by the petitioner and of the recommendation of the Assessor, the Board moved to sustain the land valuation at $15,500 and to reduce the valuation of the improvements to $45,200 for a total valuation of $60,700. BOE-86-020-R: The Board inspected this parcel at 3:05 p.M. on the 27th of August. The Board concurrs with the Assessor's reco~ndation and moved to sustain tnecurrent land valuation at $7,000 and to reduce the improvements valuation to $16,000 for a total valuation of $23,000. BOE-86-021-R: the Board inspected this parcel at 2:21 P.M. on the 2nd of September. It had been confirmed that the 1400 square foot sol id cedar "timber Cut" home had received final completion inspection and approvel in July, 1985. The Board noted the constuction of the 24 foot square metal garage, that power was delivered to the facilities by burried cable. It was not possibble to determine the extent of completion of the basement or why the deck structures on two sides of the house have not been comp~eted. The basis for establishing valuation have been founded to be as follows. -land -- 140 front feet of water front at $350 = $49,000 Util ity improvements = 1,000 $50,000 Building Improvements - The main floor valuation was computed at $33.70 per square foot (Fair construction) and the basement at $7.72 per square foot with additional valuation of $1,500 for wood stoves, $1,245 for built in appliances-, $2,500 for exterior decks and $2,300 for the garage. cont.. . .. .. These valuations were ultimatly factored by 90% because the Assessor (and Board) have not had access to inspect the interior of the building. The Board inspection raised the questions whether the Assessor had not been conservative in classifying the construction as "fair" rather than "average". The Board moved to sustain the current land valuation at $50,000 and the building improvement valuation at $60,190 for a total valuation of $110,190. BOE-86-022-LO: The Board inspected this parcel at 9:35 A.M. on the 4th of September, finding it to be lot within a multi-acre tract partially cleared, with a limited water distribution system and accessroads. Based on comparables presented ~v the Assessor, the Board moved to sustain the current valuation at $17,500. BOE-86-025-R: The Board inspected this parcel at 1:25 P.M. on the 8th of September, vi ewing the "tract homes" across the street an the improvements on thi s parcel. The home is built in the middle of two lots. Based on the comparables presented by the Assessor and the fact that there have been 0 sales of reduced valuation in the area, the Board moved to sustain the current valuation of land at $11,000 and improvements at $49,490 for a total valuation of $60,490. BOE-86-026-LO: The Board inspected this parcel at 11:50 A.M. on the 29th of August and found !t to be 3.2 acres of wooded area at the edge of a hill with power and telephone on an lmproved frontage road. Based on comparables presented by the Assessor, the Board moved to sustain the current valuation of $15,500. BOE-86-027-LO: The Board inspected this parcel on the morning of 27 August and found it to be a lot partially covered with under growth with a broken view of Admiralty Inlet over the water front lots below it. After examining the comparable lots presented by the Assessor, the Board moved to sustain the current valuation of the land at $42,000. BOE-86-029-R: The Board inspected this parcel at 1:15 P.M. on the 8th of September and found that in additon to the tract home development across the street the view of the cascades from the living room and bedrooms is somewhat by trash trees on lot across the street. Based on bare lot sales in the area and lack of any comparables with depreciated value of sales, the Board moved to sustain the current valuations of $11,000 for the land ~nd $89,000 f9r improvements for a total valuaUon of $IOO,OOQ, BOE-86-010-LO: The Board inspected this parcel at 2:20 P.M. on the 27th of August. In the interest of retaining equalization of valuation in this area, the Board moved to accept the Assessor's recommendation to reduce the valuation of the land in this parcel to $63,500. BOE-86-011-LO: The Board inspected these parcels at 9:45 A.M. on the 27th of August, finding that the County Road Crews had made major adjustments to a cross-road culvert above the parcel and that the washout was down to bed rock for about 50 feet above the beach 1 ine. Taking into consideration that the parcel s are water front with beach access and with a marine view, the Board moved to sustain the current land valuations at $30,000 and $7,500 respectively. BOE-86-012-LO: The Board inspected this parcel at 11:07 A.M. on the 27th of August, finding it to be a lot on a cul-de-sac with util ity services and a paved road consistant in valuation with other lots in this area of the development. The Board moved to sustain the current valuation at $11,000. BOE-86-013-R: The Board inspected thi s' parcel ~t 1 ;47 !?M. on the 27th of August, nothing the similarity in location and quality of the lot and improvements with adjacent lots. Based on the recommendation of the Assessor, the Board moved to retain the land valuation at $76,000 and to reduce the valuation of improvements to $159,000 for a total of $235,000 consistant with the purchase price of February, 1986. BOE-86-014-LO: The Board inspected this parcel at 10:15 A.M. on the 27th of August, finding the parcel to be an improved lot adjacent to a home and adjoining the second fairway of the golf course. After reviewing the history of comparables, lot forfeitures and the purchase price of the lot with the home, the Board moved to sustain the current land valuation at $42,500. ~ . . BOE MINUTES OF 12 September 1986. ~ BOE-86-015-R: The Board inspected this parcel at 10:47 A.M. on the 27th of August, finding the house to have 1116 sq. ft. upstairs and 728 sq. ft. of basement finished for living space. The Board moved to sustain the land valuation at $20,000 and to reduce the improvements valuation to $55,000 for a total valuation of $75,000. BOE-86-016-LO: The Board inspected this parcel at 2:39 P.M. on the 8th of September and found it to be a 20 acre open space boardering en an improved road with utility service available. Based on comparable open land vluations in the vicinity, the Board moved to sustain the current valuation at $120,000 ($6,000 per acre). BOE-86-017-LO: The Board inspected this parcel at 2:39 P.M. on the 8th of September, and found it to be an improved lot with sewer and water available on an improved road. Based on comparables in tmis area, the Board moved to sustain the current valuation of $12,500. BOE-86-019-R: The Board inspected this parcel in the afternoon of 25 August, and found this property to be on the edge of a high cliff with evidence of past and more recent slides bring the edge of the cliff to within 19 ft. of the fouse. The Board moved to adjust the valualtion of the land to $12,500 and the improvements to $50,000 for a total valuation of $62,500. BOE-86-033-R: The Board inspected this parcel at 11:30 A.M. on the 29th fo August and confirmed that the proximity of the Whistling Oyster Tavern and Highway 101 makes this residence less desirable. Following the recommendation of the Assessor, the Board moved to retain the current dll land valuation at $6,000 and to reduce the valuation of the building improvements to $46,000 for a total valuation of $52,000. BOE-86-036-R: The Board inspected this parcel at 11:30 on the 8th of September and confirmed that there are 1344 sq. ft. of living space in themobile home structure, 520 sq. ft. of additional living space attached, 220 sq. ft of shop and 296 sq. ft. of shop combined with the mobile home. The Assessor presented comparables that indicate building improvement values of $30 to $35 per sq. ft. are in this area and that this parcel is based on $33.90 per sq. ft. The Beard moved to sustain the current valuation of $13,750 for land and $49,435 for building improvements for a total valuation of $63,185. The Board moved to recess deliberations until 9:00 A.M. on Monday, the 15th of September. DATE APPROVED: IjrIV:'? 5 c;Q PREPARED BY: ~ Carolyn . Lea, Cl erk ~AR~'~ I~'