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JEFFERSON COUNTY BOARD OF EQUALIZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCHIE BARBER, JR.
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
MINUTES
SEPTEMBER
7, 1 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-88-021-R Parcel Number: 712-064-023
PETITIONER: EVELYN ANDERSON
On August 31, 1988 at 11:27 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 MADE THE MOTION TO SUSTAIN THE ASSESSED
VALUATION OF THIS PROPERTY BASED ON VIEWING THE PROPERTY, REVIEWING
THE HISTORY OF THE ASSESSED VALUATION AND ITS PREVIOUS REDUCTION, AND
THAT IT IS CURRENTLY ASSESSED AT THE MINIMUM "BOOK RATE" OF $9.73 PER
SQUARE FOOT, LESS 33 PERCENT DEPRECIATION. THE MOTION TO SUSTAIN IS
FOR $8,500.00 LAND AND $4,000.00 IMPROVEMENTS WITH A TOTAL SUSTAINED
VALUATION OF $12,500.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-022-LO Parcel Number: 901-352-011
PETITIONER: J. LESLIE DONOVAN
On August 19, 1988 at 9:05 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:
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7. I 9 8 8
MEMBER ARCHIE BARBER, JR. MADE THE MOTION TO SUSTAIN THE
PRESENT ASSESSED VALUATION OF $15,000.00 BASED ON VIEWING THE PROPERTY
AND FINDING IT HAD A GOOD VIEW AND THAT COMPARABLES WERE SIMILARLY
VALUED.
VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-023-LO Parcel Number: 998-000-801
PETITIONER(S): J. LESLIE DONOVAN (et al)
On August 17, 1988 at 2:10 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:
VICE-CHAIRMAN DOUGLAS NOTED THAT BACKGROUND INFORMATION WAS
PROVIDED BY THE ASSESSOR AND THAT THE NEXT REVIEW IS TO BE JANUARY
1989. THE 1985 EVALUATIONS WERE BASED ON SALES IN THE TACOMA ADDITION
WHICH VARIED FROM $2,200.00 TO $3,500.00 PER LOT. BASED ON
INFORMATION PRESENTED, VICE-CHAIRMAN DOUGLAS MOVED TO SUSTAIN
VALUATION OF $20,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-024-LO Parcel Number: 998-000-702
PETITIONER(S): J. LESLIE DONOVAN (et al)
On August 17, 1988 at 2:10 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:
VICE-CHAIRMAN DOUGLAS NOTED THAT BACKGROUND INFORMATION WAS
PROVIDED BY THE ASSESSOR AND THAT THE NEXT REVIEW IS TO BE JANUARY
1989. THE 1985 EVALUATIONS WERE BASED ON SALES IN THE TACOMA ADDITION
WHICH VARIED FROM $2,200.00 TO $3,500.00 PER LOT. BASED ON
INFORMATION PRESENTED, VICE-CHAIRMAN DOUGLAS MOVED TO SUSTAIN
VALUATION OF $10,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-025-LO Parcel Number: 998-000-701
PETITIONER(S): J. LESLIE DONOVAN (et al)
On August 17, 1988 at 2:10 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:
VICE-CHAIRMAN DOUGLAS NOTED THAT BACKGROUND INFORMATION WAS
PROVIDED BY THE ASSESSOR AND THAT THE NEXT REVIEW IS TO BE JANUARY
1989. THE 1985 EVALUATIONS WERE BASED ON SALES IN THE TACOMA ADDITION
WHICH VARIED FROM $2,200.00 TO $3,500.00 PER LOT. BASED ON
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SEPTEMBER
7. 1 9 8 8
INFORMATION PRESENTED, VICE-CHAIRMAN DOUGLAS MOVED TO SUSTAIN
VALUATION OF $10,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-026-LO Parcel Number: 998-000-401
PETITIONER(S): J. LESLIE DONOVAN (et al)
On August 17, 1988 at 2:10 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:
VICE-CHAIRMAN DOUGLAS NOTED THAT BACKGROUND INFORMATION WAS
PROVIDED BY THE ASSESSOR AND THAT THE NEXT REVIEW IS TO BE JANUARY
1989. THE 1985 EVALUATIONS WERE BASED ON SALES IN THE TACOMA ADDITION
WHICH VARIED FROM $2,200.00 TO $3,500.00 PER LOT. BASED ON
INFORMATION PRESENTED, VICE-CHAIRMAN DOUGLAS MOVED TO SUSTAIN
VALUATION OF $15,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-027-LO Parcel Number: 998-000-302
PETITIONER(S): J. LESLIE DONOVAN (et al)
On August 17, 1988 at 2:10 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:
VICE-CHAIRMAN DOUGLAS NOTED THAT BACKGROUND INFORMATION WAS
PROVIDED BY THE ASSESSOR AND THAT THE NEXT REVIEW IS TO BE JANUARY
1989. THE 1985 EVALUATIONS WERE BASED ON SALES IN THE TACOMA ADDITION
WHICH VARIED FROM $2,200.00 TO $3,500.00 PER LOT. BASED ON
INFORMATION PRESENTED, VICE-CHAIRMAN DOUGLAS MOVED TO SUSTAIN
VALUATION OF $10,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-028-LO Parcel Number: 998-000-301
PETITIONER(S): J. LESLIE DONOVAN (et al)
On August 17, 1988 at 2:10 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:
VICE-CHAIRMAN DOUGLAS NOTED THAT BACKGROUND INFORMATION WAS
PROVIDED BY THE ASSESSOR AND THAT THE NEXT REVIEW IS TO BE JANUARY
1989. THE 1985 EVALUATIONS WERE BASED ON SALES IN THE TACOMA ADDITION
WHICH VARIED FROM $2,200.00 TO $3,500.00 PER LOT. BASED ON
INFORMATION PRESENTED, VICE-CHAIRMAN DOUGLAS MOVED TO SUSTAIN
VALUATION OF $15,000.00.
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SEPTEMBER
7. I 9 8 8
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
VICE-CHAIRMAN DOUGLAS NOTED WITH REFERENCE TO BOE-88-023-LO THROUGH
BOE-88-028-LO, THAT THERE IS SOME INDICATION OF UNRECORDED SALES IN
THIS AREA (the Tacoma Addition), WHICH INCLUDES INFORMATION TO WHICH
THE BOARD IS NOT PRIVY TO AT THIS TIME.
BOE-88-085-LO Parcel Number: 998-002-201
PETITIONER: EDITH HANSEN
On August 17, 1988 in the afternoon, 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 MADE THE MOTION TO SUSTAIN VALUATION ON
THIS PARCEL IN ORDER TO BE CONSISTENT WITH OTHER PARCELS IN THE TACOMA
ADDITION AND PETITIONS BOE-88-023-LO THROUGH BOE-88-028-LO. IT WAS
NOTED THAT THE TACOMA ADDITION WILL BE RE-VALUED IN JANUARY 1989. THE
VALUATION SUSTAINED ON THIS PARCEL IS $20,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-086-LO Parcel Number: 998-002-904
PETITIONER: EDITH HANSEN
On August 17, 1988 in the afternoon, 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 MADE THE MOTION TO SUSTAIN VALUATION ON
THIS PARCEL IN ORDER TO BE CONSISTENT WITH OTHER PARCELS IN THE TACOMA
ADDITION AND PETITIONS BOE-88-023-LO THROUGH BOE-88-028-LO. IT WAS
NOTED THAT THE TACOMA ADDITION WILL BE RE-VALUED IN JANUARY 1989. THE
VALUATION SUSTAINED ON THIS PARCEL IS $2,500.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-087-LO Parcel Number: 998-002-902
PETITIONER: EDITH HANSEN
On August 17, 1988 in the afternoon, 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 MADE THE MOTION TO SUSTAIN VALUATION ON
THIS PARCEL IN ORDER TO BE CONSISTENT WITH OTHER PARCELS IN THE TACOMA
ADDITION AND PETITIONS BOE-88-023-LO THROUGH BOE-88-028-LO. IT WAS
NOTED THAT THE TACOMA ADDITION WILL BE RE-VALUED IN JANUARY 1989. THE
VALUATION SUSTAINED ON THIS PARCEL IS $2,500.00.
4
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SEPTEMBER
7. 1 9 8 8
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-088-LO Parcel Number: 998-002-901
PETITIONER: EDITH HANSEN
On August 17, 1988 in the afternoon, 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 MADE THE MOTION TO SUSTAIN VALUATION ON
THIS PARCEL IN ORDER TO BE CONSISTENT WITH OTHER PARCELS IN THE TACOMA
ADDITION AND PETITIONS BOE-88-023-LO THROUGH BOE-88-028-LO. IT WAS
NOTED THAT THE TACOMA ADDITION WILL BE RE-VALUED IN JANUARY 1989. THE
VALUATION SUSTAINED ON THIS PARCEL IS $5,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-089-LO Parcel Number: 998-002-905
PETITIONER: EDITH HANSEN
On August 17, 1988 in the afternoon, 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 MADE THE MOTION TO SUSTAIN VALUATION ON
THIS PARCEL IN ORDER TO BE CONSISTENT WITH OTHER PARCELS IN THE TACOMA
ADDITION AND PETITIONS BOE-88-023-LO THROUGH BOE-88-028-LO. IT WAS
NOTED THAT THE TACOMA ADDITION WILL BE RE-VALUED IN JANUARY 1989. THE
VALUATION SUSTAINED ON THIS PARCEL IS $5,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-090-R Parcel Number: 948-319-601
PETITIONER: LINCOLN F. ROGERS
On August 17, 1988 at 1:15 p.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. On this appeal
only the new construction portion could be considered. Although Mr.
Rogers admittedly spent $10,000.00 on the new construction, the Board
felt that the improvements should be reduced from $50,540.00 to
$45,540.00 while the land value of $20,000.00 should remain the same.
The Chair requested the Decision of the Board:
VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE VALUATION ON
THE IMPROVEMENTS FROM $50,540.00 TO $45,540.00 WHILE SUSTAINING THE
LAND VALUATION AT $20,000.00 FOR A TOTAL ASSESSED VALUATION OF
$65,540.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
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BOE-88-091-LO Parcel Number: 601-271-003
PETITIONER: ED BENN, a Hood Canal Properties Realtor and the
representative of the owner.
On August 19, 1988 at 11:15 a.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. The Board also
viewed this 20.69 acre property with 640 feet of waterfront in 1987,
at which time the Board sustained the Assessor's valuation. The Chair
requested the Decision of the Board:
MEMBER ARCHIE BARBER, JR. MADE THE MOTION TO SUSTAIN THE
ASSESSED VALUATION OF $129,000.00.
VICE-CHAIRMAN DOUGLAS NOTED THAT THE ANALYSIS OF 1987 FOR BOE-
87-023-LO WAS COMPLETE. THE DECISION MADE JUSTIFIED THE SUSTAINING OF
THE ASSESSED VALUATION OF $129,000.00. VICE-CHAIRMAN DOUGLAS SECONDED
THE MOTION TO SUSTAIN VALUATION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-092-LO Parcel Number: 601-271-009
PETITIONER: ED BENN, a Hood Canal Properties Realtor and the
representative of the owner.
On August 19, 1988 at 11:15 a.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. In 1984 there
was a perc denial, at which time the Board reduced the valuation based
on the septic denial. The Chair requested the Decision of the Board:
VICE-CHAIRMAN DOUGLAS REFERRED TO BOE-87-054-LO OF 1987'S
HEARING. IN THIS PETITION ON THIS PARCEL THE BOARD REDUCED THE VALUE
FROM $50,700.00 TO $38,510.00 BASED ON THE PERC TEST DENIAL. VICE-
CHAIRMAN DOUGLAS MADE THE MOTION TO SUSTAIN THE CURRENT VALUATION OF
$38,710.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-030-LO Parcel Number: 971-100-335
PETITIONER: VEARL DAY
On August 29, 1988 at 9:24 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:
MEMBER ARCHIE BARBER, JR. MADE THE MOTION TO SUSTAIN THE
CURRENT VALUATION OF $7,250.00 BASED ON THE LOCATION, SIZE, FEATURES,
AND POTENTIAL OF THIS PARCEL.
VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-070-LO
Parcel Number: 936-000-103
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SEPTEMBER
7. I 9 8 8
EDGAR G. BUNNELL
On August 29, 1988 at 12:15 p.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. Mr. Bunnell
presented the Board with comparables of property in the same block as
his parcel. When the Board reviewed these comparab1es and viewed his
land they came to the conclusion that the property should be reduced
in valuation. The Chair requested the Decision of the Board:
VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE VALUATION FROM
$26,000.00 TO $20,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-072-LO Parcel Number: 502-101-015
PETITIONER: ELSIE E. ANDREW
On August 29, 1988 at 11:50 a.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. The parcel is a
logged-off parcel with a water system which is on a steep hillside.
The Board was unable to ascertain the exact location of this parcel
but they were able to determine where the water system was due to its
being staked. The Chair requested the Decision of the Board:
VICE-CHAIRMAN DOUGLAS NOTED THAT THOUGH THE BOARD COULD NOT
IDENTIFY THE EXACT PARCEL THEY COULD IDENTIFY ITS APPROXIMATE LOCATION
DUE TO THE SLOPING TERRAIN. VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO
REDUCE THE ASSESSED VALUATION FROM $22,500.00 TO $20,000.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
BOE-88-083-LO Parcel Number: 502-101-011
PETITIONER: LAWRENCE LAMMERS
On August 19, 1988 at 2:40 p.m. the Board along with the Deputy
Assessor made an on-site inspection of this Canal View Highlands
property. The Chair requested the Decision of the Board:
VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE VALUATION FROM
$22,500.00 TO $20,000.00 BASED ON COMPARISONS AND VIEWING OF THIS
PROPERTY.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
BOE-88-082-LO Parcel Number: 921-051-016
PETITIONER: LESLIE M. STRONG
On August 17, 1988 at 2:40 p.m. the Board along with the Deputy
Assessor made an on-site inspection of this property. The land
adjacent to their home was bought specifically for the purpose of a
boat ramp which they installed. It was the opinion of the Board after
viewing the one comparable in the area and the subject property that
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7. 1 9 8 8
the valuation should be reduced. The Chair requested the Decision of
the Board:
VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE THE LAND FROM
$41,370.00 TO $31,370.00 AND TO ADD THE IMPROVEMENTS ON AT $3,000.00
FOR A TOTAL ASSESSED VALUATION OF $34,370.00.
MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION.
THE MOTION CARRIED BY UNANIMOUS VOTE.
OTHER BUSINESS OF THE BOARD
There being no further business before the Board, the board adjourned
until September 12, 1988.
APPROVED BY:
DATE APPROVED: t/;/'~~ 16../9$
~?iJI~
A.C. ALG I , CHAIRMAN
~~ ~Q )l
DAVID G. UG~VICE-CHAIRMAN
~~-A-.i~
CHIE L. BARBER, JR., ER
ATTESTED BY~~~
DIERDREI ITEF D
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