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HomeMy WebLinkAboutM091189 c~ JIs "/+"117 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 SEPTEMBER 11, 1989 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-89-015-LO PETITIONER: Farhang K. Kordestani PARCEL NUMBER: 948-003-501 On August 21, J989 at 9:50 a.m. the Board of Equalization and the Deputy Assessor conducted an on-site inspection of this land only appeal, The petitioner requested a reduction from $14,175 to $11,836.63 based on this being the purchase price of September J986. At the hearing on July 28, 1989, the Assessor notified the Board that the transaction did not qualify as arms-length and that the property is currently listed for $18,000 with Olympic Real Estate. Vice-Chairman Douglas moved to sustain the valuation of $14,175 based on water and power being within 150 feet of the building site, there being no indication of perc problems on the parcel, the fact that the property is listed for $18,000, and that the property was a contribution toward a down payment on a California condominium. Chairman Dalgleish seconded the motion which passed unanimously. BOE MINUTES OF SEPTEMBER 11, 1989 Page: 2 BOE-89-018-LO PETITIONER: Lee J. Grobe PARCEL HUMBER: 990-500-035 On August 7, 1989 at 11:55 a.m. the Board of Equalization and the Deputy Assessor conducted an on-site inspection of this parcel and a review of comparable properties in Division III and IV of Port Ludlow. The petitioner requested a reduction in valuation from $16,500 to $7,000 based on an increase in sewer hook-up fees and rates. The Assessor located a lot sale across the street from the parcel under question, which sold for $9,000. The inspection showed that the property was overgrown with alder. Vice-Chairman Douglas moved to sustain the valuation of $16,500. He commented that this action was based on there being only one petition in this Division and only three sales of vacant lots in recent years. He noted that the Assessor's staff aet with the Board on August 28, 1989 regarding Division IV equalization, and that the Assessor's recoaaendation to equalize 80 lots from $1,294,500 by $415,500 (32 percent) to $882,000 seeaed to be a stringent reduction at this tiae, as the Division comes up for revaluation in 1991. He feels a clearer picture of the values in the area will be available at the revaluation. Chairman Dalgleish seconded the aotion which passed by a unanimous vote. BOE-89-022-C PETITIONER: Laure Anne Wilbert MARINE PLAZA APARTMENTS PARCEL HUMBER: 989-710-201 On August 18, 1989 at 9:50 a.m. the Board of Equalization and the Deputy Assessor conducted an on-site inspection of this commercial property appeal. The petitioner requested a reduction from $121,000 on land to $110,000 and from $799,000 on improvements to $700,000 for a total reduction from $920,000 to $810,000 ($110,000). The request for reduction of this apartment's valuation was based on (1) the HUD program's not reimbursing what is considered excessive utility and maintenance costs as the rent includes utilities; (2) the fact that the rate of return is controlled under HUD; and (3) that administrative costs are about 70% where the Assessor deems 30% as appropriate for expenses. Vice-Chairman Douglas aoved to sustain the assessed valuation of land at $121,000 and improveaents at $799,000 for a total valuation of $920,000 based on (1) the inspection of the property showed the grounds to be in good condition; (2) the analysis of the financial state of the Marine Plaza Apartments, as submitted by the petitioner, indicated that the net revenue prior to depreciation or profit was $9,170 or 7.17 percent of the total income received; and (3) the proportion of funds expended for administration of this HOD project, at 25 percent of the total expenditures, appears to be excessive. Chairman Dalgleish seconded the motion which passed unanimously. BOE MINUTES OF SEPTEMBER 11, 1989 Page: 3 BOE-89-023-R PARCEL NUMBER: 921-040-014 PETITIONER, Leland E. Paddock PADDOCK HERITAGE FOUNDATION On August 7, 1989 at 9:15 a.m. the Board of Equalization and the Deputy Assessor conducted an on-site inspection of this appeal. The petitioner requested a reduction on land from $7,500 to $5,000 and on improvements from $36,715 to $15,000. The total reduction requested was $24,215 from $44,215 for a total valuation of $20,000. The appeal was based on a lack of water. Chairman Dalgleish moved to sustain the valuation of $44,215 as there is an indication that water is available when absolutely necessary for maintenance and plumbing needs. The petitioner informed the Board at the inspection that the water system is owned by a member of the Paddock family. It was also noted that the Paddock's are applying for an Historical Preservation exemption. Vice-Chairman Douglas seconded the motion which passed by a unanimous vote. BOE-89-024-C PETITIONER, William H. Th~pson PARCEL NUMBER: 957-602-902 On August 18, 1989 at 9:30 a.m. the Board of Equalization and the Deputy Assessor conducted an on-site inspection of this commercial property appeal. It was noted that although Mr. Thompson and his partner were advised of the date of inspection, they did not choose to appear. The petitioner requested a reduction on the land valuation from $200,000 to $180,000 and on the improvements from $480,000 to $400,000. The total reduction from $680,000 to $580,000 is $100,000. The basis of the appeal was that a comparable shopping center, Castle Hill Mall, sold for $599,000 last year. Vice-Chairman Douglas moved to sustain the land value at $200,000 and the improvement value at $480,000 for a total of $680,000. He noted that both the Board of Equalization and the State Board were involved in an appeal on this parcel in 1987 and that the outcome of that was the state set the land value at $253,500 and the improvements at $462,720. The analysis provided by the Assessor as his basis of valuation on land and improvements appeared to be appropriate and consistent with other properties in Port Townsend. Chairman Dalgleish seconded the motion which passed unanimously. BOE MINUTES OF SEPTEMBER 11, 1989 Page: 4 BOE-89-025-LO PETITIONER: John J. Kircher PARCEL NUMBER: 969-911-601 On August 18, 1989 at 1:40 p.m. the Board of Equalization and the Deputy Assessor conducted an on-site inspection of this land only appeal. The petitioner requested a reduction from $91,000 to $69,216. During the appeal Mr. Kircher was represented by his attorney Robert D. Benjamin and Mrs. Kircher. The basis of appeal was that (1) the valuation was increased by 47 percent; (2) the vacant lots are not serviced by City services as the street is undeveloped; and (3) the businesses in the area adversely affect the enjoyment of the property. Vice-Chairman Douglas moved to sustain the valuation of BOE-89- 025-LO at $91,000. This decision was based on (1) the comparables presented by the Assessor were all within the s~e neighborhood, Code 6270, and they all utilized the same Land Use Codes 1114 and 1115; (2) the four lots were given full value of $14,000 per lot; (3) two of the lots on the lower side of the property were given a 25 percent deduction due to commercial influence; (4) the other two lots were given a 35 percent deduction due to commercial influence and lack of access; and (5) that these are uniform uses of the land use codes. Chairman Dalgleish seconded the motion which passed unanimously. BOE-89-026-R PETITIONER: John J. Kircher PARCEL NUMBER: 969-907-701 On August 18, 1989 at 1:40 p.m. the Board of Equalization and the Deputy Assessor conducted an on-site inspection of this residential property. The requested reduction on BOE-89-026-R was from $89,500 to $68,096 on land with no change on the improvement valuation of $112,375. The basis for the appeal was surface run-off which drains across the block; topographical impacts on building on the lower, west side of the block; access problems; and lack of utilities to some of the lots. During the appeal Mr. Kircher was represented by his attorney Robert D. Benjamin and Mrs. Kircher. Vice-Chairman Douglas moved to sustain the land valuation at $112,375 and the improvements at $89,500 for a total of $201,875. The basis of this action was that (1) four of the lots were on at the full value of $14,000 for a total of $56,000; (2) four of the lots were on at a value reduced by 35 percent for access problems and community influence, which is four lots at $12,500 for a value of $50,000 with a 65 percent adjustment for a total of $32.500; and (3) one site assessment of $1,000 was factored in. Chairman Dalgleish seconded the motion which passed unanimously. . . BOE MINUTES OF SEPTEMBER 11, 1989 Page: 5 BOE-89-040-TSC PETITIONER: Michael Inslee, PARCEL NUMBER: 947-500-049 TO 072 Doezie Best, Doezie & Ryder, P. S. On August 14, 1989 at 3:15 p.m. the Board of Equalization and the Deputy Assessor conducted an on-site inspection of this time share property. The petitioner did not appear at the inspection. The reduction requested was on the basis that the timeshare classification was withdrawn and the petitioner is unable to sell the unit as such. He requested that the total valuation of this parcel be dropped from $192,000 to $78,000 ($174,000 in improvement and $18,000 in land value). Vice-Chairman Douglas noted that 1/24 of land value is $750 and 1/24 of the unit value is $7,250 and the petitioner owns all 24 of these shares of this waterfront property. Vice-Chairman Douglas moved to sustain the valuation of $192,000 on Building 1, Units 3A through 3X of the Discovery Bay Yacht & Racquet Club. The basis of this action was that (1) in the Board's opinion it was not appropriate for them to change the valuation on this unit based on information presented by the Assessor; and (2) further information would have to be made available before the Board could consider revaluing all seven units of the Club. Chairman A. C. Dalgleish seconded the motion which passed by unanimous vote. OTHER BUSINESS OF THE BOARD There being no further business before the Board, the Board adjourned until September 12, 1989. APPROVED BY: DATE APPROVED:~~A/(3t].19!1;J , l~'-'-l , CHAIRMAN ATTESTED BY:~IZP~.3'~ D. K AN-WHIT RD ~ DAVID G. DOU ~'5<. i.. (lk ARCHIE L. BARBER, JR., MEMBER