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HomeMy WebLinkAboutM071588 .1. ~ .. . JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE M I NUT E S J U L Y 1 5, 198 8 MEETING CALLED TO ORDER by CHAIRMAN A.C,DALGLEISH at 9:00 a.m. Vice-chairman-David G. Douglas, Member-Archie Barber, Jr., and Clerk- Dierdrei Whiteford were present. Assessor's Office presented a list of their Assessor's and their numbers of certification. ROBERT L. BARRY....",,# 1465 JEFFREY S. CHAPMAN.....# 1394 ROBERT KINGSLEY..,...,.# 1426 ROBERT G. SHOLD........# 1359 JACK WESTERMAN 111.,.,.# 0730 These being duly recorded as certified by the State of Washington, Assessor Jack Westerman III requested that we do not start the Petition Hearings until AFTER July 15th beginning in 1989, This is to allow the staff to remain in the Assessor's Office for last minute appeals and Petitioner convenience, BOE-88-004-LO Parcel number: 802-123-014 PETITIONER: MR. LESLIE G, SLATER was unable to be present. ASSESSOR: MR. ROBERT SHOLD representing the Assessor's Office, was present. The petition and letter from petitioner stated that this five acre piece of land was a very expensive source of firewood since it is practically impossible to build on. Petitioner uses it as a wood lot, There are no improvements on it, When it rains the access is difficul t due to a clay problem with the soil. Peti tioner also questions the ability to bring in power and water. He states that the property is "unlikely to perk", Mr. Slater bought this lot, zoned as a wood lot, for $6,750.00 June 2, 1987, The property has been offered for sale at $7,500,00 for two years plus. It was listed with a broker. When land did not sell they reduced the price to $6,750,00. There were no comparable sales in the vicinity listed. Mr. Slater did include a copy of his Real Estate Contract with his petition. Based on the foregoing information, Mr. Slater requests a reduction in assessed value from $10,000.00 to $6,750,00 as true and fair value, The assessor, Robert Shold, stated that the assessed valuation was $10,000,00 but there was no evidence that the purchase price was not the true and fair value of property. The land being in a very wet area, which tends to be steep, with lots of clay. Mr, Shold cannot find any evidence that the sales prices in the area reflect differently. He recommends that the Board accept the valuation of 1 , . , MINUTES July 15, 1988 $6,750.00 based on the purchase price and no sales in the area since 1981, The board will take this under advisement and look over the property and adjacent land, BOE-88-002-R Parcel Number: 900-400-156 PETITIONER: W. LOYD PIERCE did not appear before the board. ASSESSOR: MR, ROBERT SHOLD was present representing the Assessors office. Reference to Lot 56 located at puget Loop, Port Ludlow. Assessor valuation of land $11,000.00; improvements $79,930,00; making a total valuation of $90,930,00. Mr. pierce placed his opinion of fair and true valuation at: $6,000.00 for land, $50,000.00 for improvements totaling: $56,000,00, He states that he is challenging the valuation on the basis of its being unreasonably high, the property being in an undesirable area by junky, brush lots and that the house is old with no view except for trees and brush, This property was purchased in 1982 for $95,000.00 cash. It has been offered for sale from 1982 to 1988, Asking price: $95,000.00, Now asking a fair offer, Appraised by ERA Real Estate and Port Ludlow Realty in 1983 they claimed that the fair asking price was $60,000.00. He did not list comparable sales, Mr, Shold, the assessor, stated that due to an illness in the immediate family he respected the Pierce's privacy, Thus he based his valuation on the previous value, He has no reason to doubt the petitioner's valuation based on what people have been offering for this house. He also stated that he would like to re-inspect the property when the Board makes an on-site inspection, The previous valuation in 1983 was: Land-$12,000.00 Improvements-$80,000,OO Totaling-$92, 000.000, Zoned as residential. May of 1987 an adjacent lot sold for $7,900.00. This lot #57 was assessed at $10,000. It's selling for $7,900.00 shows that the lot value is not too far off, but that the improvement valuation may need some adjustments. Vice-Chairman, David Douglas, wished to have noted the following comments since we have had several petitions with concerns about proper care of associated lots: A great deal of property was cleared at great expense in 1968 and 1969 by Pope and Talbot, These are now brush lots of hazel, alder, willow, wild cherry and maple. It would take a lot of equipment to remove this brush and improve the appearance of these lots, This is a common problem which we will be hearing a lot more of, He believes this is a contributor to reduced salability of some land; land which was not maintained in its original condition. The Board agreed to respect the Assessor's opinion. They also determined to be considerate of the illness in the Pierce household and hold their on-site inspection on a date and at a time most convenient for the family. For a fair response to the Pierce petition, access to the house for Mr, shold is necessary, The Board is taking this petition under advisement, BOE-88-001-LO Parcel Number: 801-283-012 PETITIONER: MICHAEL SEXTON appeared shortly after the reading of his petition, He was properly sworn in and the hearing was begun. ASSESSOR: MR. SHOLD was present in behal f of the Assessor I s Office. 2 '. . MINUTES July 15, 1988 Mr, Michael Sexton, the petitioner for this five acre parcel of land in the Dabob area states that it has: 1) rough access 2) no power or water 3) is isolated and not developed with a steep grade 4) there is no timber-he did NOT log it This land is presently valued by the assessor at $17,500.00 and petitioner requests that it be dropped to $7,500.00 given the above factors. Petitioner has been trying to sell it for $12,000. for the last seven years, He has not had any offers on the land at this rate. He believes that $1,500.00 dollars an acre is a true and fair value, making the whole five acres $7,500.00, Mr, Sexton purchased the property for $2,200.00 an acre in 1979 for $12,500,00. Mr. Sexton stated that he thought property was worth what someone was willing to pay for it, and that it seemed strange to him that it was assessed at $17,500.00 when he is unable to sell it for less. He had it listed with a Realty in Quilcene. Mr. Shold noted that there were two sales of five acre parcels in the vicinity within recent years: A) A Tax 4 in 1985, five acres sold at $18,076,46, B) A Tax 9 in 1987 with a cabin(valued at $11,000.00). The total sale, including land was $29,000.00, This placed the land valuation at: $18,000.00. There were also (8) five acre parcels sold for $20,000,00 in the 1980' s. Mr. Shold stated that these sales activities were all around $17,500.00, the same valuation placed on Mr. Sexton's property, He questions what causes Mr, Sexton's five acres to be less desirable than the other properties in the area, In 1983 the land was valued at $19,500.00 and was re-valued in 1987 at the present valuation of $17,500.00. The Board will make an on-site inspection. Mr, Sexton was given the opportunity to inspect the property with the Board, but he declined finding it unnecessary. The board advised Mr. Sexton that he would receive the decision in writing and that he had the right to appeal to the Board of Tax Appeals if dissatisfied with the Board's decision. The Board is taking this under advisement. J BOE-88-006-C Parcel Number: 502-104-019 PETITIONER: MARK LITCHMAN was present and sworn in. ASSESSOR: ROBERT SHOLD representing the Assessor's Office was present. Petition BOE-88-006 was combined with BOE-88-038-C in as much as these two commercial properties are commonly owned, They became BOE-88- 006A-C and BOE-88-006B-C leaving BOE-88-038 open for a new petitioner, The files were combined for record keeping and inspection convenience, In the early portion of the presentation it appeared that there was not a clear understanding of ownership between the Board of Equalization and the Peti tioner. Therefore we returned to the Minutes of August 14, 1985 to clarify the current valuation of the two parcels as well as the definition of the property within each parcel. The map and file of BOE-85-0016-C, BOE-85-0017-C, BOE-85-0018-C and BOE-85- 0019-C were also utilized to help clarify the situation as the Petitioner sees it and the Assessor views it, As a result of this, these files were transferred to the present file, BOE-88-006-C for conveniElnce. The Petitioner feels the land should be valued at: $47,400,00 and the improvements at nothing since he is taking a loss on the business. He stated that the business costs more for the upkeep, taxes, repairs, and DNR lease than it could possibly make. He stated that the improvements were worth the salvage value. He felt that there was no 3 MINUTES JUly 15, 1988 way the marina could be operated as a business over here and make a profit. The Assessor had valued this land at $60,500.00 and the improvements at $94,500.00 for a total of $155,000.00 Petitioner desired a closer look at an adjacent marina which sold for less than he feels it is worth, which means his should be valued in the same manner. He said that what you do with one, you do with another. The Board and the peti tioner concurred that there should be a simultaneous review of all of the Pleasant Harbor Marina holdings (Petition: BOE-88-054-C and BOE-88-055-C) which represent parcels 502-152-001 and 502-152-010, This is because of the impact of recent financial transactions which appear to not be at "arms length", The Assessor, Mr, Shold, shared some questions as to what actually exists in the records, due to the petition filed, A determination was made to view the property wi th the Petitioner, Mr. Litchman, and the assessor with ten days notice being given prior to the on-site inspection, BOE-88-003-R Parcel Number: 101-324-003 PETITIONERS: ROBERT MILLAR, SR. and ROBERT MILLAR, JR. were not present at the hearing. ASSESSOR: ROBERT KINGSLEY was present for the Assessor's Office. Mr, Millar, Sr. could not be at the hearing, but stated by telephone calls that he was satisfied with the new re-valuation of January 1, 1988 which Mr. Millar, Jr. just received(being a Seaman he was not receiving his mail until many months after it was mailed). The petitioner called July 6, 1988 to the Assessor's Office and reached Mr. Kingsley who then relayed the message of the petitioner's desire to drop the petition to the Clerk of the Board. The petitioner called the Clerk, Dierdrei Whiteford, July 13, 1988 and July 14, 1988 to discuss and verify the situation, He definitely stated to the clerk his wish to terminate the petition and his inability to appear before the Board on this issue. Mr. Kingsley from: to: stated that the January 1, land $222,500.00 improvements $ 39,800.00 land $147,250.00 improvements $ 37,600.00 1988 re-valuation was reduced TOTAL: $262,300.00 TOTAL: $184,850.00 This was a reduction in valuation of $ 77,450.00 Mr. Kingsley stated that the front foot, high bank value dropped and that the current footage rate for the Millar's property is $375.00. Based on all the information received and the sincere request of the petitioner, the Board and the Assessor agreed that the petition be withdrawn. BOE-88-007-LO Parcel Number: 965-000-001 PETITIONER: MARY A. FERRETTI did not attend the hearing. ASSESSOR: ROBERT KINGSLEY represented the Assessor's Office, He was present. The Kala Point property, lot 125, Tract 3, was purchased in 1981 for $23,000.00. Ms. Ferretti had it listed for two years for $17,000.00 with no results. She listed three comparable lots that sold in 1987: 4 " MINUTES JUly 15, 1988 Lot Lot Lot 153, 26, 106, Div 1, sold for $12,000.00 Div 1, sold for $ 6,000.00 Div 4, sold for $10,500.00 Robert Kingsley could not agree that these lots were truly comparable as: Lot 153 has bad topography Lot 26 was not an "arms length" transaction Lot 106 was a smaller size lot He found that there were no adjacent properties that sold recently to base comparable sales on. The adjoining lots are assessed at the same value as Mrs. Ferretti's. The current assessed valuation is $21,000.00 (re-val January 1, 1988), The previous valuation was $22,500.00, thus the current valuation reflects an adjustment of $1,500.00. The property was lowered this amount based on "lack of sales" in the area since no comparable lots in the immediate area had sold. Ms. Ferretti enclosed a note which asked "would you like to buy" the property for $21,000.00. "$13,000.00" at the most, Which indicated to the Board that she valued the property at $13,000.00 tops. Since she neglected to fill in the appropriate valuation on her form, this is the figure used as her desired re-valuation. The Board determined to take this under advisement and to do an on- site inspection of the property and adjacent lots, THE MINUTES OF JULY 5, 1988 WERE READ AND APPROVED BY THE BOARD. There being no further business before the Board, the meeting was adjourned until 9:00 a.m" July 18, 1988. APPROVED BY: .". DATE APPROVEDtfiy /J;Fltf eV CI--t~ A.C,DALGL I ,CHAIRMAN Cjj~ DAVID G. OUGLAS, ICE-CHAIRMAN PREPARED~' DIERDREI WHI Ail, 1\. .A... Vc:....,;-'...--'-,. \'h ARCHIE L. BARBER, JR., MEMBER ~ 5