The URL can be used to link to this page

Home My WebLink AboutM091688 ('c: ,: .~~W 1-/(...gr;.LJd-W JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES S E P T E M B E R I 6, 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. Chairman Dalgleish made note that the Board met on September 12, 1988 to deliberate and make decisions on some of the appeals while reviewing their "field notes". Chairman Dalgleish further noted that the recording machine was not used during these deliberations. The Board decided to formalize these Decisions and deliberations by recording them on the tape recorder at this Deliberation Hearing. The Board dispensed.with the reading of the Minutes of previous meetings at this time. DECISIONS OF THE BOARD DETERMINATIONS BOE-88-006A-C Parcel Number: 502-104-019 PETITIONER: MARK LITCHMAN On August 29, 1988 at 10:36 a.m. the Board along with Bob Barnes (State Department of Revenue), Bob Sho1d (Assessor's Office), and Mark Litchman made an on-site inspection of the Marina. Please see the Minutes of September 12. 1988 for complete details of this meetinq. The Chair requested the Decision of the Board: VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE THE LAND VALUATION FROM $60,500.00 TO $55,000.00 TO BE CONSISTENT WITH THE VALUATION OF OTHER WATER FRONT IN THE BAY. HE ALSO MADE THE MOTION TO REDUCE THE IMPROVEMENTS VALUATION OF THE DOCKS, SLIPS AND UPLAND REST ROOMS FROM $94,500.00 TO $59,000.00 DUE TO CONTINUED DEPRECIATION OF THE IMPROVEMENTS. 1 MINUTES o F SEPTEMBER I 6. 1 9 8 8 MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-006B-C Parcel Number: 502-104-020 PETITIONER: MARK LITCHMAN On August 29, 1988 at 10:36 a.m. the Board along with Bob Barnes (State Department of Revenue), Bob Shold (Assessor's Office), and Mark Litchman made an on-site inspection of the property. Please see the Minutes of September 12. 1988 for complete details of this meetinq. The Chair requested the Decision of the Board: VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE THE LAND VALUATION FROM $60,500.00 TO $55,000.00 TO BE CONSISTENT WITH THE VALUATION OF OTHER WATER FRONT IN THE BAY. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-054-C Parcel Number: 502-152-001 PETITIONER: WAYNE HARRIS On August 29, 1988 at 9:55 a.m. the Board along with Bob Barnes (State Department of Revenue), Bob Sho1d (Assessor's Office), and Wayne Harris made an on-site inspection of this property. Please see the Minutes of September 12. 1988 for complete details of this meetinq. The Chair requested the Decision of the Board: VICE-CHAIRMAN DOUGLAS TOOK ACTION TO PLACE ALL OF THE WATER FRONT LAND ONLY ON PARCEL NUMBER 502-152-001 BASED ON THE RECOMMENDATION OF THE STATE AND THE ASSESSOR'S OFFICE. THIS CONSISTS OF 2000 FRONT FEET OF USABLE WATER FRONT AND TIDE LAND WITH SOME LIMITED SITE IMPROVEMENTS. VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE THE CURRENT VALUATION OF THE WATER FRONT LAND ONLY PARCEL FROM $800,000.00 TO $600,000.00. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION PASSED BY UNANIMOUS VOTE. BOE-88-055-C Parcel Number: 502-152-010 PETITIONER: WAYNE HARRIS On August 29, 1988 at 9:55 a.m. the Board along with Bob Barnes (State Department of Revenue), Bob Shold (Assessor's Office), and Wayne Harris made an on-site inspection of this property. Please see the Minutes of September 12. 1988 for complete details of this meetinq. The Chair requested the Decision of the Board: VICE-CHAIRMAN DOUGLAS TOOK ACTION TO ALLOCATE ALL OF THE LAND IMPROVEMENTS AND THE MARINE DOCKS TO PARCEL NUMBER 502-152-010 ON THE RECOMMENDATION OF THE STATE DEPARTMENT OF REVENUE AND THE ASSESSOR'S OFFICE. THIS IS TO ELIMINATE THE PAST CONFUSION IN THE VALUATION PROCESS AND THE RECORDS EVALUATION OF MARINAS II AND III. THE IMPROVEMENTS CONSIST OF 163 SLIPS AND 2,496 SQUARE FEET OF BUILDINGS, 2 MINUTES o F SEPTEMBER 1 6. 1 9 8 8 SUPPORT BUILDINGS, STAIRS, DECKS, A RENTAL OFFICE, LAUNDRY, REST ROOMS, SWIMMING POOLS AND FUEL SUPPLY SYSTEMS. AS A RESULT OF A REPORT SUBMITTED TO THE ASSESSOR BY THE STATE AND SUBMITTED TO THE BOARD AT THE HEARING, IT WAS RECOMMENDED THAT THE VALUATION BE ADJUSTED FOR ALL OF THESE IMPROVEMENTS TO $152,000.00. VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO ADJUST THE VALUATION OF THE IMPROVEMENTS, ALLOCATED TO PARCEL NUMBER 502-152-010, TO $152,000.00. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-075-TLO BOE-88-076-TLO BOE-88-077-TLO BOE-88-078-TLO BOE-88-079-TLO BOE-88-080-TLO BOE-88-081-TLO PETITIONER: QUINAULT INDIAN NATION This timber land only was not inspected by the Board. The Chair requested the Decision of the Board: Parcel Number: 412-313-001 Parcel Number: 412-321-001 Parcel Number: 412-332-001 Parcel Number: 412-342-003 Parcel Number: 412-353-002 Parcel Number: 413-274-001 WAS ASSIGNED BUT NOT USED* Vice-Chairman Douglas noted that it was not deemed cost effective to inspect these lands. It was considered important to devote time to studying the information presented to the Board regarding the Quinault Indian Nation petitions. The information presented did define the location and acreage of the timber land though the condition and existence of the timber on the land was not clearly defined. Vice- Chairman Douglas further noted that the Boards valuations were not responding to the Quinault Indian Nations' request that the land be reduced to practically zero value as bare land. It was the contention of the Board that the land, whether it be owned by the Indian Nation or private citizens, has a certain amount of value as timber land, regardless of the condition of the timber on the land. since the Board did not have adequate information as to the exact status of the timber on these parcels the Board felt that they should establish a common value on each of these parcels based on the acreage of timber land. To facilitate this, the parcels and their separate Determinations follow: BOE-88-075-TLO Parcel Number: 412-313-001 This PARCEL is in Section 31 and consists of two parts: I) in the southwestern corner of the section is 32.24 acres. 2) in the southeastern corner of the northeastern corner of the same section is approximately 40 acres. At the current time the first piece of land within this parcel is 3 MINUTES o F SEPTEMBER I 6. I 9 8 8 valued at $17,920.00. The second piece is valued at $22,200.00. VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE THE VALUATION FROM $17,920.00, ON THE FIRST PIECE OF LAND, TO $8,073.00. HE ALSO MOVED TO REDUCE THE VALUATION ON THE SECOND PIECE OF LAND IN THIS PARCEL FROM $22,200.00 TO $10,000.00. THESE REDUCTIONS ARE BASED ON THE STANDARD VALUATION OF $250.00 PER ACRE. THE TOTAL VALUATION OF THIS PARCEL TO BE REDUCED FROM $40,120.00 TO $18,073.00. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-076-TLO Parcel Number: 412-321-001 This PARCEL is in Section 32 and consists of 160 acres known as Tract 197 in the total purchase package of the Quinault Indian Nation. The current valuation on this parcel is $88,800.00. The petitioner requested that it be reduced to $11,065.00. VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE THE VALUATION FROM $88,800.00 TO $40,000.00 BASED ON THE STANDARD VALUATION OF $250.00 PER ACRE: THIS REDUCTION BEING BASED ON THE DECISION TO ESTABLISH A CONSISTENT VALUATION ON ALL THE QUINAULT INDIAN NATION PARCELS UNDER QUESTION. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-077-TLO Parcel Number: 412-332-001 This PARCEL is in Section 33 and is Tract 198 of the Quinault Indian Nation Purchases. The current valuation on this parcel is $65,490.00. The petitioner requested that it be reduced to $9,135.00. VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE VALUATION TO $250.00 PER ACRE WHICH REDUCES THE VALUATION FROM $65,490.00 TO $29,500.00. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-078-TLO Parcel Number: 412-342-003 This PARCEL is 85.28 acres in Section 34 and is Tract 199 of the Quinault Indian Nation Purchases. The current valuation on this parcel is $47,330.00. The petitioner requested that it be reduced to $6,666.00. VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE VALUATION TO $250.00 PER ACRE WHICH REDUCES THE VALUATION FROM $47,330.00 TO $21,320.00. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-079-TLO This PARCEL is 80 acres in Section Quinault Indian Nation Purchases. Parcel Number: 412-353-002 35 and is known as Tract 200 in the The current valuation on this 4 MINUTES o F SEPTEMBER I 6. I 9 8 8 parcel is $44,400.00. The petitioner requested that it be reduced to $5,380.00. VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE VALUATION TO $250.00 AN ACRE WHICH REDUCES THE VALUATION FROM $44,400.00 TO $20,000.00. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-080-TLO Parcel Number: 413-274-001 This PARCEL is 83.35 acres in section 27 and is known as Tract 227 in the Quinault Indian Nation Purchases. Part of this parcel, roughly 43.5 acres, is located between the OUeets River Estuary and Highway 101 with the balance being on the other side of Highway 10L A portion of this land is designated as Wilderness, though on the basis of this petition, it is being petitioned as Forest Land as are the other parcels under question. The current valuation on this parcel is $46,260.00. The petitioner requested that it be reduced to $4,350.00. VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE VALUATION TO $250.00 AN ACRE WHICH REDUCES THE VALUATION FROM $46,260.00 TO $20,840.00. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-081-TLO DESIGNATED FOR USE BUT NOT USED This Board of Equalization number was designated for use for the Quinault Indian Nation petitions but it was not used. BOE-88-052-R Parcel Number: 001-082-018 PETITIONER: MARGARET V. JHANSON On August 17, 1988 at 10:52 a.m. the Board along with the Deputy Assessor made an on-site inspection of this property. The renter was not present, but the owner, Mrs. Jhanson was present. The petitioner requested that the land be reduced from $13,500.00 to $8,000.00 and that the improvements be reduced from $16,565.00 to $12,000.00. This would be a total reduction from $30,065.00 to $20,000.00. The Chair requested the Decision of the Board: MEMBER ARCHIE BARBER, JR. MADE THE MOTION TO SUSTAIN THE ASSESSED VALUATION OF $30,065.00, TAKING INTO CONSIDERATION THE FIGURES OF THE LAND AND IMPROVEMENTS AND THOSE OF COMPARABLES. VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-056-P Parcel Number: 002-284-036 PETITIONER: ROBERT O'DELL On August 15, 1988 at 3:00 p.m. the Board along with the Deputy Assessor, Robert Kingsley, attempted to make an on-site inspection of this Personal Property. They were unable to inspect due to the 5 MINUTES o F SEPTEMBER I 6. I 9 8 8 presence of guard dogs which had previously harassed the Deputy Assessor when he'd attempted to re-value the property. The Board had issued a letter requesting these dogs be restrained and under control on the date of the inspection: this letter was dated August 3, 1988. The Board was only able to view a small portion of the property due to the presence of the dogs and the possibility of being attacked. The Chair requested the Decision of the Board: MEMBER ARCHIE BARBER, JR. MADE THE MOTION TO SUSTAIN THE CURRENT VALUATION OF $27,005.00 ON THE MOBILE HOME. VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-057-R Parcel Number: 002-341-010 PETITIONER: MARTHA T. ALMADEN On August 15, 1988 at 2:30 p.m. the Board along with the Deputy Assessor made an on-site inspection of this property. The petitioner is asking for a reduction of the improvements down to zero valuation. Mrs. Almaden is not requesting a reduction in the land valuation. After viewing the improvements the Board deemed that it was a justifiable reduction as the building was falling down and the wiring was disconnected. The Chair requested the Decision of the Board: MEMBER ARCHIE BARBER, JR. MADE A MOTION TO REDUCE THE VALUATION OF THE IMPROVEMENTS FROM $5,000.00 TO ZERO WHILE NOT REDUCING THE LAND VALUATION. THIS ADJUSTED VALUATION WOULD BE LAND VALUE OF $26,000.00 AND IMPROVEMENT VALUE OF ZERO FOR A TOTAL VALUATION OF $26,000.00. VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-062-LO Parcel Number: 001-173-002 PETITIONER: DALE E. LEAVITT On August 17, 1988 at 9:00 a.m. the Board along with the Deputy Assessor, Bob Barry, made an on-site inspection of this property. Dale Leavitt was present at this inspection. Chairman Dalgleish noted that both Dale Leavitt and Bob Barry presented comparables; but Mrs. Leavitt based her strongest argument on the fact that her purchase price on 11/17/1987 was for $33,000.00, with $28,000.00 down and the balance on a $5,000.00 note. The Chair requested the Decision of the Board: VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE THE VALUATION FROM $39,125.00 TO $33,000.00 BASED ON THE CURRENT PURCHASE PRICE. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-068-R Parcel Number: 965-300-003 PETITIONERS: ARNELL AND KENNETH STEELE On August 10, 1988 at 2:40 p.m. the Board along with the Deputy 6 MINUTES o F SEPTEMBER 1 6. 1 9 8 8 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 $118,000.00, THIS BEING $14,000.00 FOR THE LAND AND $104,000.00 FOR THE IMPROVEMENTS. HE BASED HIS MOTION ON THE DATA AVAILABLE IN THE AREA-WIDE REVALUATION OF 1986 AND A NEARLY IDENTICAL COMPARABLE WITHIN THE KALA POINT BLUFFS, BOE-88-034-R (FLORENCE DUNN). VICE-CHAIRMAN DOUGLAS SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-069-R (Lot #l) Parcel Number: 992-300-054 PETITIONER: RAY WEBER On August 17, 1988 at 1:52 p.m.the Board along with the Deputy Assessor made an on-site inspection of this property. The petitioner is not asking for a reduction in the improvements, he is requesting that the land valuation be reduced as the house is placed in such a way that the potential of the lots for building sites is reduced. The Chair requested the Decision of the Board: VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE THIS PARCEL FROM $14,500.00 LAND TO $12,700.00 LAND WHILE SUSTAINING THE VALUATION OF THE STRUCTURE ON THIS PARCEL IN THE AMOUNT OF $5,760.00. THE ADJUSTED TOTAL VALUATION ON THIS PARCEL TO BE $18,460.00 AS IT APPEARS THAT THERE IS JUSTIFICATION FOR THE PETITIONER'S APPEAL BASED ON THE PLACEMENT OF THE IMPROVEMENTS. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-069-R (Lot '2) Parcel Number: 992-300-055 PETITIONER: RAY WEBER On August 17, 1988 at 1:52 p.m. the Board along with the Deputy Assessor made an on-site inspection of this property. The petitioner is not asking for a reduction in the improvements, he is requesting that the land valuation be reduced as the house is placed in such a way that the potential of the lots for building sites is reduced. The Chair requested the Decision of the Board: VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO REDUCE THE LAND VALUATION ON THIS PARCEL FROM $12,500.00 TO $10,700.00 AND TO SUSTAIN THE VALUATION ON THE IMPROVEMENTS OF $47,755.00. THIS TOTAL VALUATION TO BE A REDUCTION FROM $60,255.00 TO $58,455.00 ON THIS PARCEL. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-069-R (Lot #3) PETITIONER: RAY WEBER On August 17, 1988 at 1:52 p.m. the Assessor made an on-site inspection Parcel Number: 992-300-056 Board along with the Deputy of this property. The petitioner 7 MINUTES o F SEPTEMBER I 6. I 9 8 8 is asking for a reduction in the land valuation on this parcel. The Chair requested the Decision of the Board: VICE-CHAIRMAN DOUGLAS MADE THE MOTION THE REDUCE THE LAND VALUATION ON THIS PARCEL FROM $14,500.00 TO $12,700.00. MEMBER ARCHIE BARBER, JR. SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. BOE-88-069-R HAS BEEN RECORDED BY THE SEPARATE PARCEL NUMBERS FOR THE PURPOSE OF SIMPLIFYING THE RECORDS OF THIS PETITION. BOE-88-071-LO Parcel Number: 001-063-006 PETITIONER: STANLEY J. PAWELEK On August 15, 1988 at 11:15 a.m. the Board along with the Deputy Assessor made an on-site inspection of this property. Mr. Pawelek was present at the inspection. The Chairman noted that Mr. Pawelek presented two survey maps which contradicted information the Assessor's Office presented regarding the actual water front footage. Chairman Dalgleish also noted that Mr. Pawelek is unsure of the exact water front footage. Mr. Pawelek plans to have the land re-surveyed. The land is currently assessed at $73,440.00. Mr. Pawelek requested a reduction down to $61,786.00. The Chair requested the Decision of the Board: VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO SUSTAIN THE LAND VALUATION OF $73,440.00 BASED ON THE ASSESSOR'S METHOD OF CALCULATION AND THAT THE EXACT LOCATION OF BLUFF WATER FRONT LINES AND FRONT FOOTAGE IS IN DOUBT UNTIL SURVEYED. 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 October 3rd, 1988. APPROVED BY: (l-tI rM!~ A. C. DALG , CHAIRMAN ~~ CtJ 9.u AVID G. ~UGLA~ICE-CHAIRMAN -fir-'~ -;(~~. CHIE L.- BARB R, ., DATE APPROVED:A~A/~jC/fd' ATTESTED BY~~ IERDRE IT 8