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JEFFERSON COUNTY BOARD OF EQUALIZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCHIE BARBER, JR.
JAMES A. DE LEO
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
M I NUT E S
A U GUS T
2 5, 1 9 8 9
The Board of Equalization convened at 9:00 a.m. with Chairman A.C.
Dalgleish, Vice-Chairman David G. Douglas, and Clerk Dierdrei Keegan-
Whiteford present. The Board dispensed with the reading of the Minutes of
previous meetings at this time. Member Archie Barber; Jr. was absent~
DETERMINATIONS
BOE-89-045-R
PETITIONER: THOMAS L. RILEY
PARCEL NUMBER: 993-800-002
On August 11, 1989 at 10:45 a.m. the Board of Equalization and the
Deputy Assessor conducted an on-site review of this appeal, which was for
land only. A reduction was requested due to erosion caused by drainage
problems, and because there isn't a sewer system in place yet.
Installation of a sewer is anticipated by September 1990.
Vice-Chairman Douglas moved to sustain the assessed valuation of the
land at $37,000. Chairman Dalgleish seconded the motion which passed
unanimously. It was noted that the Board shall review the valuation
if the sewer system and storm drainage are not installed in 1990.
The Total Valuation sustained was $37,000 land and $72,250 improvements for
a total of $109,250.
BOE MINUTES OF AUGUST 25, 1989
Page; 2
BOE-89-046-R
PETITIONER: EDWARD H. RAIGUEL
PARCEL NUMBER: 993-800-005
On August 11, 1989 at 11;20 a.m. the Board of Equalization and the Deputy
Assessor conducted an on-site review of this appeal on land only. It was
appealed on the basis of drainfield problems and a faulty septic design, as
well as the lack of a sewer system. Installation of a sewer is anticipated
by September 1990.
Vice-Chairman Douglas moved to sustain the assessed valuation of the
land at $46,000. Chairman Dalgleish seconded the motion which passed
unanimously. It was noted that the Board shall review the valuation
if the sewer system and storm drainage are not installed in 1990. '
The Total Valuation sustained was $46,000 land and $60,915 improvements for
a total of $106,915.
BOE-89-047-R
PETITIONER: JAMES CAMPBELL
PARCEL NUMBER: 993-800-010
On August 11, 1989 at 11;30 a.m. the Board of Equalization and the Deputy
Assessor conducted an on-site review of this appeal on land and
improvements. The property was appealed on the basis of poor soil
conditions, a non-existent sewer, the necessity to pump the septic system
frequently, and due to Cook Avenue being closed as a result of bluff
sluffage.
Chairman Dalgleish moved to sustain the assessed valuation of the land
at $46,000 and improvements at $65,395 for a Total Valuation of
$111,395. Vice-Chairman Douglas seconded the motion which passed
unanimously. This decision was based on the drainage and sewer
installation work to be completed in 1990 and because evidence was not
presented for adjusting the value of improvements. It was noted that
the Board shall review the valuation if the sewer system and storm
drainage are not installed in 1990.
BOE-89-048-R
PETITIONER: WILLIAM W. AMBURN
PARCEL NUMBER: 993-800-004
On August 11, 1989 at 11;05 a.m. the Board of Equalization and the Deputy
Assessor conducted an on-site review of this appeal on land only. The
property was appealed on the basis of a non-existent sewer; poor drainage,
and bluff sluffage. At the inspection it was noted that brush and tree
growth at the edge of the bluff appear to retain the bluff and halt the
sluffage. It was also noted that the distance between the edge of the
bluff and the foundation of the house is between 30 and 40 feet. There was
a sump pump in the basement to alleviate the "white water" drainage
problem.
BOE MINUTES OF AUGUST 25, 1989
Page: 3
Vice-Chairman Douglas moved to sustain the land valuation of $46,000
on the basis that the sewer and drainage systems should be installed
in 1990. Chairman Dalgleish seconded the motion which carried
unanimously. It was noted that the Board shall review the valuation
if the sewer system and storm drainage are not installed in 1990.
The land valuation was retained at $46,000 and the improvement valuation at
$114,405 for a Total Assessed Valuation of $160,405.
BOE-89-031-R
PETITIONER: JAY GIBSON
PARCEL NUMBER: 951-906-807
On August 11, 1989 at 10:00 a.m. the Board of Equalization and the Deputy
Assessor conducted an on-site review of this appeal on land and
improvements. It was noted at the inspection that this parcel is the
highest point on the bluff with a view of the San Juans, Whidbey Island and
the Cascades. It was also noted that the house is forty feet from the top
of the bluff and the closet sluffage, and that there is a concrete
breakwater constructed to reduce sluffing.
Vice-Chairman Douglas moved to sustain the land valuation of $39,880
and improvement valuation of $74,605 for a Total Valuation of
$114,485. Chairman Dalgleish seconded the motion which passed
unanimously. The decision was based on a review of the detailed and
substantial methodology and comparables presented by the Assessor. It
was noted that the petitioner did not give evidence or substantiation
to justify a lower valuation.
BOE-89-001-LO
PETITIONER: WILLIAM J. HIXSON
PARCEL NUMBER: 101-324-017
On August 11, 1989 at 9:30 a.m. the Board of Equalization and the Deputy
Assessor conducted an on-site review of this appeal on land. Mr. Hixson
was seeking a redistribution of land values between petition numbers BOE-
89-001-LO, BOE-89-002-R, BOE-89-003-LO, and BOE-89-004-LO which, together,
the land only values equal $144,910. In this redistribution the petitioner
wanted the total land of these four petitions to be reduced to $143,873.84,
for a difference of approximately $1,036.16. Part of the petitioner's
concern regarding redistribution is that the road frontage was used in
calculating valuation for the waterfront, where he felt the actual
waterfront line should have been used. Due to the odd configuration of the
frontage, the appraiser used the road frontage instead. It was noted that
the Board felt that the redistribution function could not be performed
through the Board of Equalization.
BOE MINUTES OF AUGUST 25, 1989
Page; 4
Vice-Chairman Douglas moved to sustain the valuation of this parcel at
$35,625. Chairman Dalgleish seconded the motion, which passed
unanimously.
BOE-89-002-R
PETITIONER: WILLIAM J. HIXSON
PARCEL NUMBER: 101-324-018
On August 11, 1989 at 9:30 a.m. the Board of Equalization and the Deputy
Assessor conducted an on-site review of this appeal on land. The
improvements were not under a.ppeal. Mr. Hixson was seeking a
redistribution of land values between petition numbers BOE-89-001-LO, BOE-
89-002-R, BOE-89-003-LO, and BOE-89-004-LO which, together, the land only
values are $144,910. In this redistribution the petitioner wanted the
total land of these four petitions to be reduced to $143,873.84, for a
difference of approximately $1,036.16. Part of the petitioner's concern
regarding redistribution is that the road frontage was used in calculating
valuation for the waterfront, where he felt the actual waterfront line
should have been used. Due to the odd configuration of the frontage, the
appraiser used the road frontage instead. It was noted that the Board
determined that the redistribution function could not be performed through
the Board of Equalization.
Vice-Chairman Douglas moved to sustain the valuation of this total
parcel at $76,895, with the land value being $54,440 and the
improvement value being $22,455. Chairman Dalgleish seconded the
motion which passed unanimously.
BOE-89-003-LO
PETITIONER: WILLIAM J. HIXSON
PARCEL NUMBER: 101-324-019
On August 11, 1989 at 9:30 a.m. the Board of Equalization and the Deputy
Assessor conducted an on-site review of this appeal on land. Mr. Hixson
was seeking a redistribution of land values between petition numbers BOE-
89-001-LO, BOE-89-002-R, BOE-89-003-LO, and BOE-89-004-LO which, together,
the land only values are. In this redistribution the petitioner wanted the
total land of these four petitions to be reduced to $143,873.84, for a
difference of approximately $1,036.16. Part of the petitioner's concern
regarding redistribution is that the road frontage was used in calculating
valuation for the waterfront, where he felt the actual waterfront line
should have been used. Due to the odd configuration of the frontage, the
appraiser used the road frontage instead. It was noted that the Board felt
that the redistribution function could not be performed through the Board
of Equalization.
Vice-Chairman Douglas moved to sustain the valuation of this parcel at
$26,720. Chairman Dalgleish seconded the motion which passed
unanimously.
BOE MINUTES OF AUGUST 25, 1989
Page; 5
BOE-89-004-LO
PETITIONER: WILLIAM J. HIXSON
PARCEL NUMBER: 101-324-020
On August 11, 1989 at 9;30 a.m. the Board of Equalization and the Deputy
Assessor conducted an on-site review of this appeal on land. Mr. Hixson
was seeking a redistribution of land values between petition numbers BOE-
89-001-LO, BOE-89-002-R, BOE-89-003-LO, and BOE-89-004-LO which, together,
the land only values are $144,910. In this redistribution the petitioner
wanted the total land of these four petitions to be reduced to $143,873.84,
for a difference of approximately $1,036.16. Part of the petitioner's
concern regarding redistribution is that the road frontage was used in
calculating valuation for the waterfront, where he felt the actual
waterfront line should have been used. Due to the odd configuration of the
frontage, the appraiser used the road frontage instead. It was noted that
the Board felt that the ~eQ:stribution function could not be performed
through the Board of Equalization.
Vice-Chairman Douglas moved to sustain the valuation of this parcel at
$28,125. Chairman Dalgleish seconded the motion which passed
unanimously.
OTHER BUSINESS OF THE BOARD
There being no further business before the Board, the Board adjourned until
August 28, 1989.
APPROVED BY:
DATE APPROVED: 1'*'//lrfev :3Q /9 fJ 9
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, CHAIRMAN
ATTESTED By:a~~;./~~
D. K AN-WHIT ORD
DAV~~UG~A~I~RMAN
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ARCHIE L. BARBER, JR., MEMBER