HomeMy WebLinkAboutM082889
CC:fl'j 11/1-0/97
JEFFERSON COUNTY BOARD OF EQUALIZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCHIE BARBER, 3R.
JAMES A. DE LEO
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
M I NUT E S
A U GUS T
2 8, 1 9 8 9
The Board of Equalization convened 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-89-011-R
PETITIONER: William D. Bruce
PARCEL NUMBER: 938-400-821
On August 7, 1989 at 2:25 p.m. the Board of Equalization and the
Deputy Assessor conducted an on-site review of this appeal which
was for land and improvements. A reduction was requested due to
the purchase price in December 1988 being $81,500 including
appliances, that the view is being blocked by trees, and that
repairs are needed for the roof, porches and front steps. The
petitioner requested a reduction from $15,500 on land to $12,000
and from $72,630 on improvements to $67,000.
Vice-Chairman Douglas moved to sustain the land at $15,500 and to
reduce the valuation of improvements to $68,275 for a total of
$83,775. Chairman Dalgleish seconded the motion which passed
unanimously. The decision to sustain land value was based on
there not being justification for changing it due to the view.
The adjustment of the improvements was a reduction of the
effective age from 93% down to 87% of the replacement value of
$78,089. This reduction resulted from lack of maintenance and
quality of construction.
.
Determination Minutes of August 28, 1989
Page:
2
BOE-89-007-LO
PETITIONER: Walter E. Burrows
PARCEL NUMBER: 939-601-453
On August 7, 1989 at 2:50 p.m. the Board of Equalization and the
Deputy Assessor conducted an on-site review of this appeal which
was for land only. It was requested that the valuation be reduced
from $19,500 to $16,250 based on the purchase price on July 20,
1988 for $16,250 and septic system problems.
Vice-Chairman Douglas moved that the land valuation be reduced
from $19,500 to $16,575 ($2,925 for a 15% reduction) due to the
location of this parcel being in the middle of a block. It is
surrounded by lots on all sides with an access through a 30 foot
easement which is about 200 feet long from the street. Chairman
Dalgleish seconded the motion which passed unanimously.
BOE-89-039-R
PETITIONER: Stacy Aickin
PARCEL NUMBER: 002-124-019
On August 16, 1989 at 11:05 a.m. the Board of Equalization and the
Deputy Assessor conducted an on-site review of this appeal which
was for land only. It was requested that the valuation be
reduced due to the 1987 revaluation reduction being adjusted from
$35,000 to $24,000. In the current revaluation the assessed
valuation is $30,500, which the petitioner felt was a reversal of
the equalization. The petitioner wanted a reduction back to the
$24,000 equalization of 1987.
Vice-Chairman Douglas moved to sustain the valuation of $30,500
on land and $15,275 on improvements for a total of $45,775.
Chairman Dalgleish seconded the motion which passed unanimously.
This decision was based on presented comparables and other
testimony.
BOE-89-006-LO
PETITIONER: Edward Bogachus
PARCEL NUMBER: 902-233-013
On August 14, 1989 at 3:40 p.m. the Board of Equalization and the
Deputy Assessor conducted an on-site review of this appeal which
was for land only. The basis for appeal was that the purchase was
made in 1973 for $1,150 and that a letter was received from Realty
World which stated that the land was only suitable for agricultural
use. The petitioner requested a reduction from $4,500 to $400.
.
Determination Minutes of August 28, 1989
Page:
3
Vice-Chairman Douglas moved to sustain the valuation at $4,500,
with the recommendation that the appellant seek to reclassify
this land as agricultural. Chairman Dalgleish seconded the
motion which passed unanimously. It was noted that a wide, deep
drainage ditch was found at the shoulder of Highway 101 which is
adjacent to the property. This ditch drains into a stream that
is within the tidal plain of Discovery Bay. The adjacent land,
to the west, is used for pasture.
BOE-89-013-R
PETITIONER: Marian Sheldon
PARCEL NUMBER: 947-300-001
On August 7, 1989 at 1:45 p.m. the Board of Equalization and the
Deputy Assessor conducted an on-site review of this appeal which
was for land and improvements. The petitioner requested a drop in
total valuation from $135,165 to $79,896. The inspection yielded
very fine grounds with large lawns and a view of Discovery Bay.
All utilities were present and buried. The comparables of the land
were reviewed. The home was inspected and found to be 1 1/2 story
of good minus quality in good condition. The home was built in
1983, it was given a 2% depreciation for effective age and physical
depreciation. The valuation for the outbuildings seemed
appropriate.
Vice-Chairman Douglas moved to sustain the land valuation at
$25,500 and the improvements at $109,565 for a total of $135,165.
Chairman Dalgleish seconded the motion which carried by unanimous
vote.
BOE-89-029-R
PETITIONER: Thomas J. Madsen
PARCEL NUMBER: 902-241-012
On August 14, 1989 at 3:50 p.m. the Board of Equalization and the
Deputy Assessor conducted an on-site review of this appeal which
was for land and improvements. The petitioner requested a
reduction of land valuation from $52,950 to $40,000 and
improvements from $31,565 to $30,000. It was noted that the on-
site was conducted in the rain. Prior to the approval of the
Superior Court Cause 97560, the major portion of this parcel
belonged to the railroad. As a result of that superior court
decision, it became a part of the parcel in question. It was also
noted that the drop in elevation between the street and the water
" . , ,4-
Determination Minutes of August 28, 1989
Page: 4
front is very steep. The Assessor recommended giving an additional
allocation for the change in terrain.
Vice-Chairman Douglas moved to sustain the improvement value at
$31,565 and to depreciate the valuation of land (with a total
value of $57.200) to 79%. which reduces it to $45,188, plus land
improvements of $1.000 and tidelands at $1.040 for a total land
value of $47.228. This is a total parcel valuation of $78,795.
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 September 1, 1989.
Please note that there is another set of Minutes for August 28,
1989 which is a transcription of a meeting held with the Assessor's
staff on Port Ludlow Division IV.
APPROVED BY:
DATE APPROVED:~~:XZ/983
{J-t &! ilJ
A.C.DALGLEI H, CHAIRMAN
ATTESTED BY:~ff-~~
D. K GAN-WHITE ORD
~.
o
AR HIE L.
(5-1k
BARBER, JR., MEMBER