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HomeMy WebLinkAboutM082288 U3Ji1;~7'r>-O /tJ-7-8'"8 >- JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES AUGUST 2 2 nd, 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. CHAIRMAN DALGLEISH MADE NOTE THAT THE BOARD HAS BEEN ON FIELD TRIPS TO CONDUCT ON-SITE INSPECTIONS OF PETITIONER'S PROPERTIES AND COMPARABLES. DECISIONS OF THE BOARD DETERMINATIONS BOE-88-031-LO Parcel Number: 940-500-030 PETITIONER: CARL E. ESCENE On the morning of August 15, 1988 the Board made an on-site inspection and reviewed the comparables of this appeal. It was determined that the lot is in the non-perc category. The Chair asked for a decision of the Board: VICE-CHAIRMAN DOUGLAS MOVED TO SUSTAIN THE CURRENT VALUATION OF THIS NON-PERC LOT ON THE BASIS OF FAIR AND TRUE VALUE OF $14,000.00 WITH A 50% DEDUCTION OF THIS VALUE BECAUSE OF NON-PERCABILITY. THE ASSESSED VALUATION WOULD BE SUSTAINED AT $7,000.00. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION WAS CARRIED BY UNANIMOUS VOTE. BOE-88-032-R Parcel Number: 940-500-032 PETITIONER: CARL E. ESCENE On the morning of August 15, 1988 the Board made an on-site inspection of this property and also reviewed the comparab1es. The Chair entertained a Motion as to the Board's findings: MEMBER ARCHIE BARBER, JR. MOVED TO SUSTAIN THE CURRENT VALUATION BASED ON THE REVIEW OF COMPARABLES ON WHICH ADJUSTMENTS FOR DIFFERENCES WERE MADE, AND BASED ON THE FACT THAT THE GARAGE WAS CONSTRUCTED BUT NOT CONSIDERED IN THE 1984 RE-VALUATION BY THE ASSESSOR. HE MOVED THAT THE ASSESSOR'S VALUE OF $29,925.00 ON THIS IMPROVEMENT BE SUSTAINED (THE LAND VALUE OF $15,000.00 WAS NOT BEING PETITIONED) ALONG WITH THE $15,000.00 LAND VALUE FOR THE TOTAL SUSTAINED VALUATION OF $44,925.00. VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-033-LO PETITIONER: BERNARD KREMS The on-site inspection of this lot at 1:45 p.m. on August 10, 1988. Parcel Number: 965-000-126 and its comparab1es was conducted Mr. Krems based his petition on the I , . DETERMINATION MINUTES OF AUGUST 22. 1988 fact that the valuation increased when the sales in the area appeared to show a decrease in valuation. He also questioned the comparables presented by the Assessor in the Hearing. Chairman Dalgleish noted that there were small trees and some brush on this property but it still had an excellent view of the Bay. The Chair requested the Board's decision on this property: MEMBER ARCHIE BARBER, JR. MOVED TO SUSTAIN THE CURRENT VALUATION BASED ON THE SIMILARITIES TO THE COMPARABLES, AND IN FACT, SOME BETTER FEATURES THAN THE MAIN COMPARABLE. HE MOVED THAT THE VALUATION OF $45,000.00 BE SUSTAINED. VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-029-R Parcel Number: 001-024-033 PETITIONER: JOHN SCOTT The on-site inspection of this lot and its comparables was conducted at 1:45 p.m. on August 17, 1988. This property was rented. Under the circumstances the Board did not request the renters to allow them to make an inspection of the interior of the house. The Chair asked for a decision of the Board: VICE-CHAIRMAN DOUGLAS FELT THAT BASED ON THE ASSESSOR'S TESTIMONY AT THE HEARING, THE ORIGINAL TRUE AND FAIR VALUE OF THIS BUILDING WAS BASED ON $47,650.00, LESS 35%. HAVING NOTED THE INCREASED DEPRECIATION OF THE IMPROVEMENTS, WHICH ARE MAINTAINED BY AN ABSENTEE OWNER WHO IS CURRENTLY IN CALIFORNIA, HE MOVED THAT THE DEPRECIATION VALUE BE INCREASED TO 50% BY THE BOARD. THIS WOULD ESTABLISH THE IMPROVEMENTS AT $23,815.00 AND SUSTAIN THE LAND VALUE AT $5,000.00 WHICH WOULD BE A TOTAL VALUATION OF $28,815.00. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-034-R Parcel Number: 965-300-009 PETITIONER: FLORENCE E. DUNN The on-site inspection of this residence and its comparables at Kala Point was conducted at 2:20 p.m. on August 10, 1988. MEMBER ARCHIE BARBER, JR. STATED THAT AFTER EXTENSIVE ANALYSIS OF THE MARKET, AND AS REFLECTED BY SALES OF COMPARABLES, AND CONSIDERING VALUES OF IDENTICAL PROPERTIES ON THE ASSESSMENT ROLLS, HE BELIEVES THIS RESEARCH REQUIRES THAT THE VALUATION ON THE SUBJECT PROPERTY REMAIN THE SAME. HE MOVED THAT THE LAND BE SUSTAINED AT $24,000.00 AND THE IMPROVEMENTS AT $109,000.00 FOR A TOTAL VALUATION OF $133,000.00. VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-036-R Parcel Number: 939-900-018 PETITIONER: WILLIAM A. TAYLOR The on-site inspection of this property and its comparables was conducted on the morning of August 15, 1988. The chair requested the findings of the Board and their decision: MEMBER ARCHIE BARBER, JR. STATED THAT AS A RESULT OF THE ON- SITE INSPECTION AND THE DELIBERATIONS CONCERNING THIS PROPERTY HE FELT THAT THE INFORMATION INDICATED THAT THE PROPERTY VALUATION WAS IN LINE WITH ASSESSED VALUATIONS ON ADJOINING PROPERTIES. HE FOUND THAT IT WAS ALSO CONSISTENT WITH VALUATIONS OF COMPARABLE SALES. HE MOVED TO SUSTAIN THE VALUATION OF $18,000.00 ON THE IMPROVED LAND AND $29,770.00 FOR THE RESIDENCE FOR A TOTAL SUSTAINED VALUATION OF $47,770.00. VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-037-LO Parcel Number: 939-900-019 PETITIONER: WILLIAM A TAYLOR The on-site inspection of this property and its comparab1es was conducted on the morning of August 15, 1988. This is an unimproved 2 . DETERMINATION MINUTES OF AUGUST 22. 1988 non-perc lot. Because the Assessor knew that this lot had been denied a septic permit the valuation of $17,000.00 was reduced by SO% for a total valuation of $8,SOO.00. This valuation being consistent with the policy followed by the Assessor on non-perc lots the Chair requested a decision from the Board: MEMBER ARCHIE BARBER, JR. STATED THAT IN ADDITION TO THE PRIOR STATEMENT BY THE CHAIRMAN, THIS UNIMPROVED LOT HAD BEEN PREVIOUSLY REDUCED BY 34% FOR A NON-PERC PETITION. THE ASSESSOR ADJUSTED IT AGAIN TO MAKE IT CONSISTENT WITH COMPARABLE LOTS BY REDUCING THE VALUATION SO%. HE MOVED TO SUSTAIN THE CURRENT VALUATION. VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. OTHER BUSINESS OF THE BOARD THE BOARD DECIDED TO SUSPEND DECISIONS UNTIL AUGUST 24TH. 1988. THERE BEING NO FURTHER BUSINESS BEFORE THE BOARD. THIS MEETING ADJOURNED. APPROVED BY: DATE APPROVED: &~ct: 't /789 ~~ Atz LE , I~ ~TED~ DIERD I IT Q~ ~Cfd ~ DAVID G. UGLAS'~E-CHAIRMAN ~l~-<>;(g~~. CHl:E L. BARBER, JR., BER 3