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JEFFERSON COUNTY BOARD OF EQUALIZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCHIE BARBER, JR.
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
MINUTES
AUGUST
2 4,
I 9 8 8
The Board of Equalization convened at 9:00 a.m. with Chairman A.C.
Dalgleish, Vice-Chairman David G. Douglas, Member Archie Barber, Jr.
and Clerk Dierdrei L. Whiteford present. The Board dispensed with the
reading of the Minutes of previous meetings at this time.
DECISIONS OF THE BOARD DETERMINATIONS
BOE-88-035-LO
Parcel Number: 601-273-012
PETITIONER: WILLIAM E. WHITNEY, JR.
The on-site inspection of this property and its comparables took place
at 11:52 a.m. on August 19, 1988. It was noted that a highway bisects
the five acres and that steep topography is on both sides of the road.
The capacity to utilize this land for even one building site was
questioned. The Chair requested a decision from the Board:
VICE-CHAIRMAN DOUGLAS MOVED TO REDUCE THE VALUATION ON THIS
PARCEL, DUE TO TOPOGRAPHIC RESTRAINTS AND INFORMATION REGARDING
COMPARABLES, FROM $17,500.00 TO $8,000.00 FOR FIVE ACRES. THIS IS
$1,600.00 PER ACRE.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION WAS CARRIED BY UNANIMOUS VOTE.
BOE-88-039-LO Parcel Number: 902-264-003
PETITIONER: ELSIE E. ANDREW
On August 15, 1988 at 3:25 p.m. an on-site inspection of the subject
property and its comparables was held. Chairman Dalgleish requested a
Determination from the Board:
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MINUTES
OF AUGUST
2 4.
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MEMBER ARCHIE BARBER, JR. NOTED THAT THE ASSESSOR TESTIFIED
THAT THE NON-PERC CONDITION OF THIS PROPERTY HAD BEEN CONSIDERED WHEN
ASSESSING VALUATION, BUT THE TOPOGRAPHY HAD NOT BEEN CONSIDERED. HE
ALSO NOTED THAT THE ON-SITE INSPECTION SHOWED THE POSSIBILITY OF A
BUILDING SITE. HE STATED THAT WHAT THE PETITIONER CONSIDERED A TRUE
AND FAIR VALUATION SEEMED APPROPRIATE. HE MOVED TO LOWER THE
VALUATION FROM $35,405.00 TO $27,190.00.
VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-040-R Parcel Number: 821-334-044
PETITIONER: GODFREY H. STOCKER
CHAIRMAN DALGLEISH MADE NOTE THAT THIS WAS NOT A FORMAL APPEAL. A
MEETING WAS HELD AS A COURTESY IN REFERENCE TO HIS LETTER IN WHICH HE
EXPRESSED A NEED FOR VERIFICATION ON QUESTIONS WITH REFERENCE TO
TAXATION, VALUATIONS AND GENERAL POLICY. THE BOARD GRANTED THIS
COURTESY HEARING. THERE BEING NO NEED FOR A DETERMINATION THE BOARD
DID NOT ISSUE AN ORDER OF THE BOARD.
BOE-88-038-LO Parcel Number: 002-122-006
PETITIONER: TOM STACK
On August 15, 1988 at 10:40 a.m. the Board was on-site to conduct an
inspection of the subject property and its comparab1es. The Board
noted that Mr. Stack was able to purchase his property well below
Market Value. This is substantiated by comparable properties in the
area. Chairman Dalgleish requested a Determination from the Board:
VICE-CHAIRMAN DOUGLAS MOVED TO SUSTAIN VALUATION OF
$70,535.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-041-LO Parcel Number: 001-181-002
PETITIONERS: MARK AND STEPHANIE CARPENTER
On August 17, 1988 at 10:12 a.m. the Board conducted an on-site
inspection of this property and its comparables. The Chair requested
the Decision of the Board:
VICE-CHAIRMAN DOUGLAS, BASED ON THE INSPECTION OF THE SUBJECT
PARCEL AND THE ASSESSOR'S COMPARABLE PARCELS, MOVED TO SUSTAIN THE
CURRENT VALUATION OF $22,500.00 ON THE SUBJECT PROPERTY.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION AND ALSO ADDED
THAT THE SUSTAINED VALUE IS ALSO CONSISTENT WITH ASSESSOR VALUES OF
LIKE PROPERTIES THROUGHOUT THE SUBJECT PROPERTIES' AREA.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-042-LO Parcel Number: 965-000-121
PETITIONERS: WID J. AND BERNICE J. PRATER
On August 10, 1988 at 1:12 p.m. the Board, along with the Assessor,
2
MINUTES
o F
AUGUST
2 4.
1 9 8 8
made an on-site inspection of this property and the comparables
presented by both the appellant and the Assessor's Office. The Chair
requested a Decision from the Board.
VICE-CHAIRMAN DOUGLAS, BASED ON INFORMATION PRESENTED BY BOTH
THE ASSESSOR AND THE PETITIONER, MOVED TO SUSTAIN THE CURRENT ASSESSED
VALUATION OF $18,375.00.
MEMBER ARCHIE BARBER, JR., NOTED THAT THIS LOT IS UNUSUALLY
LARGE FOR THE AREA. HE SECONDED THE MOTION TO SUSTAIN THE ASSESSOR'S
VALUATION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-043-LO Parcel Number: 801-201-001
PETITIONER: SCOTT O'HARA
On August 19, 1988 at 9:35 a.m. the Board along with the Deputy
Assessor made an on-site inspection. Mr. O'Hara was also present as
he lived on this property in a small trailer. The Chair requested the
Decision of the Board:
VICE-CHAIRMAN DOUGLAS, AFTER REVIEWING THE MINUTES OF THE
HEARING AND THE METHOD USED TO ASSESS VALUATION, MOVED TO SUSTAIN
VALUATION OF $25,145.00 ON THIS PROPERTY.
MEMBER ARCHIE BARBER, JR., SECONDED THE MOTION.
THE MOTION PASSED BY UNANIMOUS VOTE.
BOE-88-044-LO Parcel Number: 801-201-006
PETITIONER: SCOTT O'HARA
On August 19, 1988 at 9:35 a.m. The Board along with the Deputy
Assessor made an on-site inspection of the subject property. Mr.
O'Hara was present. The Chair requested the Decision of the Board:
VICE-CHAIRMAN DOUGLAS, AFTER REVIEWING THE MINUTES OF THE
HEARING AND THE METHOD USED TO ASSESS VALUATION, MOVED TO SUSTAIN
VALUATION OF $1,190.00 ON THIS PROPERTY.
MEMBER ARCHIE BARBER, JR., SECONDED THE MOTION.
THE MOTION PASSED BY UNANIMOUS VOTE.
BOE-88-045-LO Parcel Number: 801-201-007
PETITIONER: SCOTT O'HARA
On August 19, 1988 at 9:35 a.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. Mr. O'Hara was
also present. The Chair requested the Decision of the Board:
VICE-CHAIRMAN DOUGLAS, AFTER REVIEWING THE MINUTES OF THE
HEARING AND THE METHOD USED TO ASSESS VALUATION, MOVED TO SUSTAIN
VALUATION OF $19,860.00.
MEMBER ARCHIE BARBER, JR., SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-046-R
PETITIONER: RICHARD F. THOMAS
Parcel Number: 961-808-805
3
MINUTES
o F
AUGUST
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On August 19, 1988 at 3:15 p.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. Richard Thomas
was not home but his son, David Thomas, was present. Mr. Thomas was
complaining about his home being exposed to commercial properties in
the vicinity. As a result of this adverse exposure he is contesting
only the valuation of his home, not the land. The Board had the
opinion that there are some unknowns and that eventually the subject
property would become commercial. The Board noted that the land was
re-valued January 1988. The Chair requested the Decision of the
Board:
MEMBER ARCHIE BARBER, JR., MOVED TO SUSTAIN THE ASSESSOR'S
VALUATION OF $62,885.00 BASED ON THE GIVEN INFORMATION.
VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-014-R Parcel Number: 921-094-002
PETITIONER: NANCY TURNER BUTTS
On August 19, 1988 at 2:25 p.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. The Board made
note that this is a case where the Butts are Senior citizens on a
limited income though they do have 135 front feet of high bank
waterfront and a beautiful, view building site. The valuation of the
land is contested, not the improvements. This land is on at $350.00 a
front foot. In order to reduce this valuation the Board would have to
re-set the valuation of adjoining properties in that area. The Chair
requested the Decision of the Board:
VICE-CHAIRMAN DOUGLAS MOVED TO SUSTAIN THE LAND VALUATION AT
$42,850.00 AND THE IMPROVEMENTS AT $37,585.00 FOR A TOTAL SUSTAINED
VALUATION OF $80,435.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-049-R Parcel Number: 992-600-048
PETITIONER: NANCY S. HARPER
On August 19, 1988 at 12:45 p.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. The Board made
note that Nancy Harper is requesting a reduction of $6,000.00 for the
fact that she does not have electricity or water, the water being
carried in to a 500 gallon tank and pumped in. The residence has an
outhouse and a septic system which is used in the evenings. A car
battery supplies some electricity. It being a remote area it was
determined that it would take approximately $13,000.00 to bring in
electricity and $7,000.00 for a well. The Assessor determined that a
reduction in the valuation would not be out of line in view of all the
factors. The Chair requested the Decision of the Board:
MEMBER ARCHIE BARBER, JR., BASED ON THE PRESENTED INFORMATION
AND THE ASSESSOR'S RECOMMENDATION, MOVED TO SUSTAIN THE LAND VALUE AT
4
MINUTES
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AUGUST
2 4.
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$47,000.00 AND REDUCE THE IMPROVEMENT VALUATION TO $19,000.00. THIS
IS A REDUCTION IN VALUATION FROM $71,000.00 TO $66,000.00 TOTAL
VALUATION.
VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-050-LO Parcel Number: 990-400-301
PETITIONER: JEFFREY NEUNER
On August 10, 1988 at 10:50 a.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. The Chair
requested the Decision of the Board:
VICE-CHAIRMAN DOUGLAS NOTED THAT ON INSPECTION OF THIS
PROPERTY IT WAS SEEN THAT THERE WAS NO DEGRADATION OF THE LOT VALUE,
DUE TO THE EXISTENCE OF A 50 TO 100 FOOT WIDE GREEN BELT BETWEEN THE
R. V. PARK AND THE SUBJECT PROPERTY. VICE-CHAIRMAN DOUGLAS MOVED TO
SUSTAIN THE ASSESSOR'S VALUATION OF $9,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-051-LO Parcel Number: 938-100-439
PETITIONER: SALLY LOU FULLER
On August 15, 1988 at 10:25 a.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. The Board noted
that this is a non-perc lot, verified by the Jefferson County Health
Department. It is already in line with other non-perc lots as the
Assessor already granted the appellant a 50 percent reduction on the
property valuation because it did not perc. The Chair requested the
Decision of the Board:
MEMBER ARCHIE BARBER, JR. MOVED TO SUSTAIN THE ASSESSOR'S
VALUATION BASED ON THE RECOMMENDATION OF THE ASSESSOR AND THE
PRESENTED INFORMATION.
VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-015-R Parcel Number: 996-400-203
PETITIONER: SCOTT KILMER
On August 19, 1988 at 3:00 p.m. the Board along with the Deputy
Assessor Made an on-site inspection of this property. The Chair
requested the Decision of the Board:
MEMBER ARCHIE BARBER, JR. MOVED TO SUSTAIN THE LAND VALUATION
OF $8,000.00 AND TO REDUCE THE IMPROVEMENTS TO $41,000.00 FOR A TOTAL
VALUATION OF $49,000.00. HE BASED HIS MOTION ON THE ASSESSOR'S
RECOMMENDATION AND INFORMATION PRESENTED.
VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
OTHER BUSINESS OF THE BOARD
5
.
MINUTES
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AUGUST
2 4.
I 9 8 8
APPROVAL OF PREVIOUS MINUTES:
Vice-Chairman Douglas moved that the Board approve and accept the
Minutes of July 25, 1988 as written. Member Archie Barber, Jr.
seconded the Motion. The Motion carried by unanimous vote.
Vice-Chairman Douglas moved that the Board approve and accept the
Minutes of July 27, 1988 as written. Member Archie Barber, Jr.
seconded the Motion. The Motion carried by unanimous vote.
Vice-Chairman Douglas moved that the Board approve and accept the
Minutes of July 29, 1988 as written. Member Archie Barber, Jr.
seconded the Motion. The Motion carried by unanimous vote.
:a. T'\ T"TT'D'MM'l:"1\Trt'I .
There being no further business before the Board, the board adjourned
until August 26, 1988.
APPROVED BY:
DATE APPROVED~-C'..0'7h/ii/9'%g
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A. .DALGLEI t/ IRMAN
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ARCHIE L:- BARBER, JR., BER
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