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Home My WebLink AboutM012089S cc . jf/f;g;~~:::.et2..};513"1J''l '. , " JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MAN I F EST BOA R D M I NUT E S J A N U A R Y 2 0, 198 9 The Board of Equalization convened at 9:00 a.m. with Chairman A.C. Dalgleish, Vice-Chairman David G. Douglas, and Clerk Dierdrei L. Whiteford present. Member Archie Barber, Jr. was absent due to medical reasons. The Board dispensed with the reading of the Minutes of previous meetings at this time. The Treasurer's Janet Holbrook. illness. Office was represented by the Office Supervisor, The Treasurer, Ila Mikkelsen, was absent due to The Assessor's Office was represented by: Assessor - Jack Westerman III, Property Data Technician - Sherrie Rosbach, and Assessment Operations Manager - Jeff Chapman. Chairman Dalgleish noted that the this meeting the November Board. Board. State Legislature quit calling It is now called the Manifest Chairman Dalgleish stated that the purpose of this Board is to consider and correct the Assessor's Records of all errors in descriptions, double assessments, or manifest errors in assessment appearing on the assessment list at the time of the extension of the rolls (as per HCW 84.52.090). 1 '. " BOE MANIFEST MINUTES: JANUARY 20, 1989 Jack Westerman gave a brief discussion on why the Board is meeting January 20, 1989 for the Manifest Board: "In this case the Treasurer and Assessor's together...the Assessor's from what previously in the past has been considered the November Board of Equalization to take care of the changes in double assessments, senior citizens, personal property, late filings and every, everything that occurs after the July preliminary is mailed to the Department of Revenue, including the Board of Equalization changes." In the past the November Board was in effect to take care of these changes to enable the rolls to be closed in order to certify the Tax Rolls to the Treasurer by December 15th to set levies for the following years taxes. "However, with the advent of computerization throughout the state of Washington, what we found is that we can close our rolls much later, therefore have fewer June Board changes after the rolls are closed by which we set the levy rates. The Legislature has given us the prerogative to have these changes, that once were considered to be November Board changes, be done later in the year. In fact, at any point in time in the year. 11 Now we close our rolls around January 12th with fewer June Board changes for the Treasurer's Office. At this time, calculations are made by Sherrie for what used to be considered the November Board changes. This Board may eventually be referred to as the January Board, but for the sake of simplicity and history, it is still referred to as the November Board by the Assessors. This Manifest Board is basically to take care of the changes from the time of the July preliminary evaluations through, including and up to the time that we set levies for the next year. "This same statute that allowed us to close later in the year also provided the Treasurer's Office the opportunity to close its rolls as far as manifest changes and errors, and descriptions...for previous years taxes, which used to be referred to as the June Board. So what you have for the first time, is you have both the Assessor and Treasurer presenting to the Board of Equalization, changes around the first of January." The Assessor's Office presents what used to be referred to as the November Board; and the Treasurer's Office presents what used to be referred to as the June Board changes. Janet Holbrook gave the report of manifest errors and taxes 2 ". BOE MANIFEST MINUTES: JANUARY 20, 1989 uncollectible on the 1988 and prior years tax rolls. This report included Real Property Tax Reductions, Personal Property Tax Reductions, Real Property Tax Additions, Personal Property Tax Additions, Compensating Tax, Open Space, and Current Use Addition. The Real Property Tax Reductions were $7,068.67 and the Personal Property Tax Reductions were $4,033.65 for a TOTAL REDUCTION OF: $11,102.32. The Real Property Tax Additions were $7,577.04, the Personal Property Tax Additions were $5,169.20, and the Compensating, Open Space and Current Use Tax Additions were $36,949.75 for a TOTAL ADDITION OF $49,695.99. Please see the attached REPORT. Janet Holbrook also gave the report on the uncollectible taxes on the 1988 and prior years tax rolls, due to the Jefferson County Foreclosure property sale. The TOTAL REDUCTION WAS FOR $644.04. Please see the attached REPORT. Jack Westerman gave a brief update of the Compensating Tax (the difference in Fair Market Value vs. Current Use Value for up to seven years for Open Space and up to ten years for Classified or Designated Timber) and the Quinault Indian Nation Appeal. The status of the Quinault Appeal is that it's in litigation in Federal Court. MOTIONS The Board reviewed the Treasurer's Reports and had their questions answered. The Chairman requested the Motion of the Board: VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO THE TREASURER'S MANIFEST ERRORS FOR 1988 CHAIRMAN DALGLEISH SECONDED THE MOTION. BY UNANIMOUS VOTE. APPROVE AS PRESENTED. THE MOTION CARRIED VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO APPROVE THE TREASURER'S REPORT ON THE 1988 UNCOLLECTIBLE TAXES. CHAIRMAN DALGLEISH SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. 3 ". BOE MANIFEST MINUTES: JANUARY 20, 1989 Jack Westerman III gave a brief explanation of why this system of the Manifest Board exists: "...the most important thing to really understand...why does the Treasurer go through all this stuff, keeping track" of everything? Why does the Assessor go through this system? "The law says that we will close our rolls on May 30th other than for new construction. Basically what they're saying is that after May 30th" the Assessor's cannot make any changes without someonels signature...T1So we close our rolls on May 30th and we send out the re-evaluation notices..." People walk in and there may be mathematical errors or a re- inspection of property which means changes are made at the counter. The Assessor's keep track of these changes and the Board of Equalization has to sign for these. In some cases the Assessor's cannot come to an agreement with the property owner, so the property owner comes before the Board of Equalization. There are also the new construction changes, some of which appear directly before the Board of Equalization. The Assessor's send the Department of Revenue a preliminary set of values in July. Basically the Department of Revenue uses this preliminary set of values to begin to put together the state School Levy and Utility values. In the intervening time between July and in January when they run their final set of values for their levy rates, there are some changes. There are senior citizens who come in late, personal property listings that are late, omitted property that is discovered, errors which need correcting, and segregations that have occurred. All of these changes need to be signed for because the rolls closed on May 30th. This procedure is to prevent an Assessor "from going in and manipulating the rolls for their own personal benefit. It's to have a check and balance in the system. The Board of Equalization, in this case, is our check. It provides the balance in this, that we do our work and...we bring up any changes we want to make after May 30th, to you, and you either approve or disapprove...That's the whole reason behind this. What happens is, is that.. .after the valuation, once we set levies, then it becomes taxes..." then you see any changes at the Treasurerls "June BoardH, at which time the Board of Equalization must sign again. In Property Tax Administration the Board of Equalization signs for every single change that would affect a piece of property after 4 '. BOE MANIFEST MINUTES: JANUARY 20, 1989 the original may 30th assessment. Jack Westerman III presented the "November Board" Manifest Error Report on the 1988 tax rolls. The Assessment Roll was for Personal Property, Real Property, Public utilities, Omitted Assessments, Exempt Property, and Amended and/or Late Listings. Please see the comprehensive details in the Attached REPORT entitled: "Jefferson County November Board of Equalization". MOTION VICE-CHAIRMAN DOUGLAS MADE THE MOTION TO ACCEPT THE "NOVEMBER BOARD" REPORT TO THE BOARD OF EQUALIZATION FROM THE ASSESSOR'S OFFICE AS GIVEN BY JACK WESTERMAN III ON JANUARY 20, 1989. CHAIRMAN DALGLEISH SECONDED THE MOTION. THE MOTION CARRIED BY UNANIMOUS VOTE. SEPTIC SYSTEMS A brief discussion was held on septic systems and their impact on Jefferson County valuation and how to insure fair and equitable valuations based on the ALTERNATIVE septic systems available to a property. It was suggested that a meeting be conducted with the Departments that make decisions which directly relate to the valuation of properties. It was deemed worthwhile to hold this meeting previous to the start of the 1989 Board of Equalization Hearings as information and decisions from such a meeting could immediately affect property values. MOTION VICE-CHAIRMAN DOUGLAS MADE THE MOTION THAT THE BOARD OF EQUALIZATION PARTICIPATE IN THE FINAL DECISIONS AND DISCUSSIONS [WITH THE ENVIRONMENTAL HEALTH DEPARTMENT (Cynthia Howarth), PLANNING (David Goldsmith), THE BOARD OF COUNTY COMMISSIONERS, JEFFERSON COUNTY SANITARIAN (Steve Rice), THE APPRAISERS (Bob Shold, Bob Barry and Robert 5 BOE MANIFEST MINUTES: JANUARY 20, 1989 Kingsley), THE ASSESSOR (Jack Westerman III) AND THE ASSESSMENT OPERATIONS MANAGER (Jeff Chapman)] AS TO HOW TO HANDLE THE SEPTIC SYSTEMS AND VALUATIONS IN JEFFERSON COUNTY. CHAIRMAN DALGLEISH 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 the MANIFEST BOARD at 11:30 a,m, DATE APPROVED: 0~/? APPROVED BY: DAVID G. D GLAS, OrrESrED ~ R WHIT RD " 9(Lv'eP ,CtJ 0~1'" 1. ~~~. ARCHIE L. BARBER, JR., MEMBER 6 . . Port Townsend, Washington January 20, 1989 Board of Equalization Jefferson County, Washington I report the following manifest errors and taxes uncollectable on the 1988 and prior years tax rolls: REAL PROPERTY TAX REDUCTIONS: Districts 1988 1987 1986 1985 1984 1983 82 & 81 100 2,598.58 1,519.88 111 11.80 151 437.78 161 159.43 231 237.13 320 789.53 321 216.62 322 38.43 441 925.35 601 38.44 751 95.70 ---------- ---------- ---------- ---------- ---------- ---------- Total 4,623.44 2,445.23 0.00 0.00 0.00 0.00 PERSONAL PROPERTY TAX REDUCTIONS: 100 1,461,48 101 113.42 111 12.56 151 70.49 161 242.92 201 116.42 211 433.56 231 437,54 232 0.68 261 3.84 1000 345.64 238.76 244.19 312,15 ---------- ---------- ---------- ---------- ---------- ---------- Total 3,238.55 238.76 244.19 312,15 0.00 0.00 REAL PROPERTY TAX ADDITIONS: Districts 1988 1984 1983 82 & 81 1987 1986 1985 100 79.22 101 69.89 11111 .79 151 367,91 161 39.64 211 612.87 231 113.64 441 6,147.95 601 38.44 701 38.44 751 57.25 Total 7,577.04 0.00 0.00 0.00 0,00 0.00 PERSONAL PROPERTY TAX ADDITIONS, 100 151 161 211 231 232 321 502 571 1000 Total 565.79 964.27 828.11 13.51 53.17 61.55 779.88 251.75 55.35 508.60 532.38 554.84 4,081.98 532.38 554,84 0.00 COMPENSATING TAX, OPEN SPACE & CURRENT USE ADDITION: Districts 1988 100 566.45 151 3,905.11 161 5,944.85 201 14,097.70 211 203.85 221 38.32 231 1,923.40 301 2,142.68 321 293.87 401 1,172.60 441 3,349.40 1987 1986 1985 1984 1983 82 & 81 344.30 335.97 360.93 568.70 766.66 91.83 15.25 147.19 14.77 152.83 15.34 165.53 16.71 51. 81 132.46 131,24 33.638.23 583.84 629.17 529.10 750.94 818.47 Real Property Tax Reductions 7,068.67 Personal Property Tax Reductions 4,033.65 TOTAL REDUCTIONS 11,102.32 Real Property Tax Additions 7,577.04 Personal Property Tax Additions 5,169.20 Compensating, Open Space & Current Use Tax Additions 36,949.75 TOTAL ADDITIONS 49,695.99 ~ ' Il~-J~-~-k~ Jefferson County Treasurer The above taxes have been cancelled and/or added by the Board of Equalization. ~------., ~> \;. ;c // {' .. i :: '-----:/{-~-- . - ... >f.ul1cff Clerk of the Boa d o_t__~d___ Chairman -'7-= Board of Equ~lization Port Townsend, Washington January 20, 1989 Board of Equalization Jefferson County, Washington I report the following as uncollectable on the 1988 and prior years tax rolls, due to the Jefferson County Foreclosure property sale. TREASURER REAL PROPERTY TAX REDUCTIONS: Oistricts 1988 1987 1986 1985 100 152.77 147.85 129.95 132.53 211 3.11 3.13 2.74 2,60 440 24.60 23,30 441 21.46 ---------- ---------- ---------- ---------- 180.48 150.98 155.99 156.59 TOTAL REDUCTIONS 644,04 &- . ------~~~- Ila J, Mikkelsen Jefferson County Treasurer The above taxes have been cancelled and/or added by the Board of Equalization. :.;> '{j; ., ., " ;) ., '.. / :A'.d~' ~-~--- -l~---a--- Chairman Board of Equa ization " EO. BOX 1220, COURTHOUSE, PORT T()W!\'SEND, 1;VA 98368 (206) 385-H105 '. ere';: \~f~~; r,,_.~ _.,-1", <iiF'-,","- 0'~~" .'. ,'",. 'fffrI. i;.~! r.'.'l'''; ~" ....r.... ...,.p.' ':l.."":~.'.,) m~..f. ~ "..,. '1 ;,. '1> "',....:At i"..f .'''~-~- '~.' -_>~ '/~~l' ~":""....."'''':'~'. ~:'!..'.'. .......1'. 11(, ,.',.\,~ ..' " "rt>"'. .'.lIlL , '.l~, -.~i~~~~-:!~~~~~ OFFICE OF THE JEFFERSON COUNTY ASSESSOR JACK WESTERMAN III, COUNTY ASSESSOR COUNTY COURTHOUSE 1892 January 19, 1989 TO: COUNTY BOARD OF EQUALIZATION JACK WESTERMAN III, COUNTY ASSESSOR FROM: RE: SUPPLEMENTAL LISTING OF ADJUSTMENTS SINCE THE JULY CERTIFICATION. (NOVEMBER BOARDS) I hereby request your approval that the following adjustments be made to the 1988 assessment rolls for taxes payable in 1989. These changes reflect all value adjustments to the assessment rolls made since the July certification and include Board of Equalization adjustments, segregations, and manifest errors. ~itk/~77T tdack Westerman III Jefferson County Assessor Approved as Listed: l, ~ A.C. Dalgle~sh Chairman B.O.E. ~.~ :J-'~ ~ David Dougla I /};:;5elJr Archie L. Barber Jr. JEFFERSON COUNTY NOVEllBER BOARD OF EQUALIZATION .,,-. ... ,,-. R C W 84.52.090 COUNTY BOARD OF EQUALIZATION JEFFERSON COUNTY DATE: JANUARY 20. 1989 IT IS REQUESTED THE FOLLOWING HANIFIEST ERROR ON THE 1988 TAX ROLLS BE CORRECTED IN ACCORDANCE WITH PROVISION R C W 84.52.090 AS INDICATED IN EACH CASE. ASSESSMENT ROLL: PERSONAL PROPERTY,REAL PROPERTY,PUBLIC UTILITIES,OMITTED ASSESSMENTS,EXEMPT PROPERTY,AMENDED AND/OR LATE LISTINGS. PERSONAL PROPERTY: BUSINESS & FARMS: MOBILE HOMES: (RENT/LEASE LAND) (LIST ATTACHED)_$ -212,285 (LIST ATTACHED)_$ + 56,475 TOTAL_$ - 155,810 REAL PROPERTY: ACREAGE: PLATTED : MOBILE HOMES: (lIIPROVEKENTS ONLY) (LIST ATTACHED)_$ +820,665 (LIST ATTACHED)_$ +980,920 (LIST ATTACHED)_$ - 12,210 ~ TOTAL_$ +1,789,375 PUBLIC UTILITIES BY DEPARTMENT OF REVENUE: PERSONAL PROPERTY: (LIST ATTACHED)_$ +l38,578 (LIST ATTACHED)_$ + 57,808 TOTAL_$+ 138,578 TOTAL_$+ 57.808 REAL PROPERTY: ASSESSED VALUE OF JEFFERSON COUNTY PRELlKINARY DATED JULY 18 , 19 89 TOTAL_$ 947.015.329 TOTAL_$ TOTAL _$ 49.345 TOTAL_$ 6.334.335 TOTAL_$ -0- TOTAL_$ (918,140) TOTAL_$ 055.810) TOTAL_$ 1.789.375 TOTAL_$ 138,578 TOTAL_$ 57.808 SUB-ZONE NEW CONSTRUCTION(PERSONAL PROPERTY) NEW CONSTRUCTION(REAL PROPERTY) JULY BOARD OF EQUALIZATION(PERSONAL PROPERTY) JULY BOARD OF EQUALIZATION(REAL PROPERTY) PERSONAL PROPERTY REAL PROPERTY PUBLIC UTILITIES(D 0 R) PERSONAL PROPERTY PUBLIC UTILITIES(D 0 R) REAL PROPERTY CURRENT EXPENSE ASSESSED VALUE OF JEFFERSON COUNTY AS SET BY THE NOVEllBER BOARD JANUARY 20 ,l989 ASSESSED VALUES SET JANUARY 11, 1989 TOTAL_$ 954,310,820 FOR INFORMATION ONLY: STATE TAX BY DEPARTMENT OF REVENUE STATE BOATS: (LIST ATTACHED) $ -385,645 OTHER PUBLIC UTILITIES (LIST ATTACHED) $ + 83,247 TOTAL_$ -302,398 NOTE: IN CASE OF OMITTED IKPROVEKENTS NOT ENTERED ON THE ROLLS PRIOR TO JULY BOARD OF EQUALIZATION; OWNERS HAVE BEEN NOTIFIED AND A VALUE AGREED UPON BETWEEN OWNERS AND THE ASSESSOR. tUu~ur ~ACK WESTER.HAN III JEFFERSON COUNTY ASSESSOR JANUARY 20, 1989 REAL PROPERTY PLATTED/MOBILE HOMES TO LEASED LAllD TAX ~ ! AMOUNT 16l - 4,200 232 - 5,840 440 - 3,loo TOTAL $- 13,140 REAL PROPERTY PLATTED/FROM TAXABLE TO KXEItPT TAX ~ ! AMOUNT lOO -128,775 211 300 320 - 21,250 32l - 12,500 440 - 2,500 TOTAL $-l65,325 REAL PROPERTY PLATTED/FROM KXEItPT TO TAXABLE .!!! ~ ! AMOUNT 231 +246,665 TOTAL $+246,665 REAL PROPERTY PLATTED/RAILROAD SJT.IlF.GATIONS TAX CODE ! AMOUNT 151 + 1l,180 TOTAL $+ 11,180 REAL PROPERTY PLATTED/NEW PLATS TAX CODE ! AMOUNT 161 +l81,500(KALA POINT DIY 10) 16l +585,OOO(BAYVIEW AT CHEVY CHASE) TOTAL $+766,500 REAL PROPERTY PLATTED/TAX DISTRICT CORRECTIONS .!!! CODE ! AMOUNT 100 - 10,400 161 + 10,400 TOTAL $ -0- REAL PROPERTY PLATTED/OMITTED PROPERTY TAX CODE ! AMOUNT 231 + 1,500 601 + 150 TOTAL $+ 1,650 REAL PROPERTY PLATTED/SEPTIC DENIAL TAX CODE ! AMOUNT 100 - 2,500 161 - lO,OOO 231 - 6,500_ TOTAL $- 19,000 PAGE..Jll. OJ! ...lil. JANUARY 20, 1989 ~ PROPERTY PLATTED/SKGRFGATIONS TAX CODE ! AMOUNT 100 + 75,775 151 + l,740 201 + 2,100 211 + 4,500 231 + 8,880 321 + 7,750 TOrAL +$lOO,745 REAL PROPERTY PLATTED/MIse TAX CODE ! AMOUNT lOO - 3,l50 (HISTORICAL VALUATION PROGRAM) l61 + 19,500 (REKOVED DEVELOPER'S DISCOUNT) 211 + 35,295 (HOUSES MOVED) TOrAL $+ 51,645 REAL PROPERTY PLATTED/BOARD OF EQUALIZATION CHANGES TAX eODE ! AMOUNT 100 -l47,7l5 16l 300 211 - 4,765 23l - 6,000 32l - 5,000 441 - 6,000 TOrAL $-169,780 ~ PROPERTY PLATTED/STATE BOARD OF TAX APPEALS ~ CODE ! AMOUNT 100 -l38,780 161 - 4,375 TOTAL $-143,155 PAGE..D.Z.. OF ...lD.. JANUARY 20, 1989 REAL PROPERTY ACREAGE!OMITrED PROPERTY TAX ~ .1 AMOUNT lOl + 795 151 + 15,000 211 + 28,715 231 + 2,310 44l + 31,620 TOTAL $+ 78,440 REAL PROPERTY ACREAGE/CORRECTION OF TAX DISTRICTS TAX CODE .1 AMOUNT 101 - 50,000 151 + 50,000 201 - 20,655 211 + 20,655 301 -516,620 32l +516,620 40l - 22,500 44l + 17 ,900 TOTAL $- 4,600 REAL PROPERTY ACREAGE/MIse CHAI!IGES - TAX CODE -- 211 231 320 32l 751 TOTAL .1 AMOUNT -37,560 - 19,440 100 - 18,900 + 17 ,l40 $- 58,860 REAL PROPERTY ACREAGE/RAILROAD SEGREGATIONS ~ CODE .1 AMOUNT 101 + 10,760 111 + 5,440 151 + 30,925 16l - 27,880 701 + 17,480 75l + 4,020 TOTAL $+ 40,745 REAL PPROPERTY ACREAGE/FROM TAXABLE TO EXEKPT TAX CODE .1 AMOUNT 100 -875,980 320 - 60,000 321 - 8,450 322 - 9,000 TOTAL $-953,430 REAL PROPERTY ACREAGE/FROM EXEKPT .!Q TAXABLE TAX CODE .1 AMOUNT 211 +233,220 441 +1~44~00 IVrAL $+1,477,22-0 PAGE 03 OF 10 JANUARY 20, 1989 REAL PROPERTY ACREAGE/TO TIMBERLAND AND CORRECTION OF TAXING DISTRIctS TAX CODE ! AMOUNT 100 - 24,200 201 -281,270 211 -119,870 30l - 69,955 321 -225,420 401 + l,485 441 - 19,550 601 - 6,720 TOTAL $-745,500 REAL PROPERTY ACREAGE/REItOVED FROM OPEN SPACE/AG TAX CODE ! AMOUNT l51 + 23,185 211 + 8,800 221 240 TOTAL $+ 31,745 REAL PROPERTY ACREAGE/REKOVED FROM TIMBERLAND TAX CODE ! AMOUNT 100 + 74,250 l51 - 2,045 20l +202,065 231 + 18,250 441 + 34,040 TOTAL $+326,560 REAL PROPERTY ACREAGE/SEGREGATIONS TAX CODE ! AMOUNT lOI - 93,145 ll1 + l50 151 + 99,845 161 +l36,350 201 - 29,580 211 + 50,150 221 + 9,865 231 +239,770 301 -156,800 320 + 180 32l +368,860 40l - 19,420 402 560 44l +124,530 502 + 1,350 601 + 5 TOTAL $+73l,550 i PAGE~ OF ...lll. JANUARY 20, 1989 ~ PROPERTY ACREAGE/BOARD OF EQUALIZATION CHANGES TAX ~ .! AMOUNT lOO - 7,145 10l - 7,575 l51 - l3,055 211 - 7,000 321 - ll,l30 401 - 5,000 441 -540,500 60l - 8,800 751 - 5,000 TOTAL $-605,205 REAL PROPERTY ACREAGE/MOBILE .!!Q!!! CHANGES TAX CODE .! AMOUNT 16l - 13,835 211 + 6,945 231 - 7,960 32l - 28,440 75l - 24,745 TOTAL $- 68,035 REAL PROPERTY ACREAGE/MOBILE HOKE DtPS ~ TAX CODE .! AMOUNT 211 - l2,210 TOTAL $-"12,210 REAL PROPERTY ACREAGE/NEW PLATS ~ SHORT PLATS TAX CODE .! AMOUNT 161 -146,390(BAYVIEW AT CHEVY CHASE) - 82,800(KALA POINT DIV 10) $-229,190(LONG PLATS) + 97,400 + 5,765 + 11,150 + 33,375 + 58,540 $+206,230(SHORT PLATS) TOTAL l6l 231 32l 44l 75l TOTAL PAGE 05 OF 10 - - , . JAHUARY 20, 1989 PERSONAL PROPERTY/COKKERCIAL FILINGS TAX CODE -- 100 III 151 161 20l 211 23l 321 441 501 502 60l TOTAL .! AMOUNT - 29,560 - 2,840 + 11,470 + 7,825 - 1,450 - 41,995 - 5,475 - 4,940 585 - 47,485 -107,445 - 9,805 $-232,285 PERSONAL PROPERTY/COKKERCIAL FILINGS (OMITrED PROPERTY) TAX CODE .! AMOUNT 502 +20,000 TOTAL $+20,000 PERSONAL PROPERTY/MOBILE HOMES LEASED LAND(OMITrED PROPERTY) TAX CODE .! AMOUNT 571 + 4,000 TOTAL $+ 4,000 PERSONAL PROPERTY/MOBILE HOMES LEASED LANDe TO REAL PROPERTY) TAX CODE .! AMOUNT 211 - lO~960_ TOTAL $- 10,960 PERSONAL PROPERTY/MOBILE HOMES LEASED LAND(FROM ~ PROPERTY) TAX CODE .! AMOUNT 161 + 17 ,035 21l + l2,575 23l + 5,045 232 + 5,840 32l + 22,940 TOTAL $+ 63,435 PERSONAL. PROPERTY/MOBILE HOMES LEASED LAND(TAX DIST CHANGES) TAX CODE .! AMOUNT 100 - 6,000 III - 18,4l0 211 + 29,9l0 32l - 5,500 TOTAL $ -0- PAGE 08 OF lO < < < .JANUARY 20, 1989 PUBLIC UTILITIES/PERSONAL PROPERTY / 87/88 CORRECTIONS FROM DEFT OF REVENUE TAX CODE ! AMOUNT lOO -129,l33 101 - 11,247 11l - l,l50 15l - 6,359 161 - 21,477 201 - 12,l85 211 - 41,713 231 - 4l,517 232 64 26l 357 TOTAL $-265,202 PUBLIC UTILITIES/PERSONAL PROPERTY 88/89 UPDATE TAX CODE -- 100 10l 11l 15l 161 20l 211 221 231 232 26l 30l 320 32l 322 351 405 440 44l 442 443 444 445 502 60l 75l lOOO(ST TX ONLY) TOTAL ! AMOUNT -249,514 +601,525 + 20,159 - 22,587 - 2,374 + 20,520 - 73,535 - 1,340 - 36,276 + l,070 + 4,097 904 +115,857 - 55,844 596 482 + 844 - 12,643 - l3,356 232 + 1,986 + 133 + l,407 + 11,994 + 18,08l + 75,790 + 83,247 $+403, 7,80 (WITHOUT STATE TAX AMOUNT) $+487,9f7,(WITH STATE TAX AMOUNT) PAGE 10 OF lO