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Home My WebLink AboutM072590 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 N U T E S JULY 2 5, 1 9 9 0 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 Keegan present. WORK S E S S ION The Board met to work on scheduling, and to review petitions and the progress of secretarial services, and other matters pertinent to the needs of the 1990 equalization season. * * * * * * * There being no further business before the Board, the Board adjourned until July 27, 1990 at 9:00 a.m. for scheduled hearings. APPROVED BY: e~ALG~IRMAN D~~ ~~~HAIRMAN DATE APPROVED:~EPT, 2-6, /fj9o . ATTESTED By~~F~ DIERDREI KEEGAN ~~6~~. ARCHI~ L. BARBER, JR., M ER \ \\ , , , 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 N U T E S J U L Y 2 7, 1 9 9 0 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 Keegan present. The Board dispensed with the Minutes of the previous meeting and proceeded with hearings. HEARINGS ORSER, Trixann Post Office Box 8244 Port Orchard, WA 98366 BOE: 90-024-R PN: 701 891 006 Robert Kingsley was present on behalf of the Assessor's Office. Chairman Dalgleish explained the hearing process to Ms. Orser and swore her in. Leaal DescriDtion: This parcel 701 091 006 described as 89 T27N R1W TAX 6 consisting of 6.67 acres is located at 2080 Dabob Post Office Road. The 2 bedroom, split level, fair +, 1,520 square foot residence was built in 1986 and has an attached garage consisting of 840 square feet. Assessed Valuation: Land Only: Improvements: Total Valuation: $ 125,000 56.655 181,655 Petitioner Reauest: Land Only: Improvements: Total Valuation: $ 33,000 52.000 85,000 Board of Equalization Minutes: July 27, 1990 Page: 2 Petitioner Testimonv: Ms. Trixann Orser explained that she thinks the property needs special consideration due to the unusual waterfront situation. There is an oyster company which has a 99 year renewable, commercial lease on the mud flats off her property. As a result of this (1) the water is not good for swimming unless shoes are worn (2) you cannot walk on the oyster beds (or mud flats) (3) it is difficult for boats to get in and out as the oyster racks stick up and it is shallow (4) you cannot touch the oysters (5) you cannot access water without problems as there isn't any access that doesn't include going over the oyster beds, and (6) you can cause oysters to rot by running a boat over them. In addition to this, when the tide goes out, the area is all mud flat and oyster beds and boats get "high-centered" on the bar. Water is drawn from a well. She could not locate any comparables because of the mud flats, and being involved in the inland waterway, and being affected by the oyster company with its 99 year renewable lease. Ms. Orser included three exhibits: Exhibit #1: Exhibit #2: Exhibit #3: A letter in which she states that: (1) the property cannot be assessed as recreational or usable water front by normal standards (2) there isn't any water in the bay when the tide is out (3) that the property is on an inland slew with private commercial oyster beds and mud flat covering the entire inland area (4) that you cannot moor a boat as one would crush oysters at low tide (5) that you cannot get a boat and motor off the property as the motor would damage oysters, potentially creating a law suit (6) you sink up to your knees on the mud flat if you try to walk on it (7) the property has been used as grazing lands (8) the fields in question are overgrown with berry bushes, and (9) that she feels a fairer value would be $33,000 on land and $52,000 on the house as it is still unfinished. A hand drawn map showing the entire area exposed at low tide. She included sticking up. high tide. a photograph showing the oyster racks She notes that they stick up even at Assessor's Testimonv: Robert Kingsley agreed that the property is unique regarding the issues presented. He explained that he did have a few sales in the area, although he doesn't consider them comparable. He presented information which included: Board of Equalization Minutes: July 27, 1990 Page: 3 Item #1: A computerized worksheet on Ms. Orser's house. Item #2: A Neighborhood/Land Code sheet of Tarboo Bay area. Item #3: Two Real Estate Excise Tax affidavits showing sales of parcels in the vicinity of Ms. Orser's property. These are informational, not comparables. Item #4: A map of the vicinity. Item #5: A survey of the subject property. Mr. Kingsley reported that the house is 90% complete and the assessed valuation of $56,000 takes this fact into consideration. He stressed that the two sales in the area are not comparable, but might help the Board make a decision after viewing the subject property. He recommended that the Board conduct an on-site inspection of the property. Board Action: The Board agreed that an on-site inspection would be necessary and planned to view the property at high and low tide. The Board explained the on-site inspection procedure to Ms. Orser and informed her that she will be notified by mail of the inspection date and approximate times. YAMASHITA, Eiichi 902 E. Allison Street Seattle, WA 98102 BOE: 90-025-LO PH: 601 282 001 Robert Kingsley was present on behalf of the Assessor's Office. Chairman Dalgleish explained the hearing process to Mr. Yamashita and swore him in. Leaal DescriDtion: This parcel 601 282 001 is described as S28 T26 R1W LOTS 1 & 2. The land consists of approximately 24 acres which is used for a "forest buffer". The Land Code is 1153. This parcel is unimproved with 2,640 front feet at a rate of $250 a front foot. Adjustments consist of -45% for excess front footage and -20% for depth for a adjusted value of 35% (2,640 front feet x $250 x .35 = $231,000) . Assessed Valuation: Land Only: Improvements: Total Valuation: $ 231,000 NONE 231,000 Board of Equalization Minutes: July 27, 1990 Page: 4 Petitioner Reauest: Land Only: Improvements: Total Valuation: $ 50,000 NONE 50,000 Petitioner Testimonv: Mr. Eiichi Yamashita explained that he feels excessive valuation was placed on the property by the Assessor. He stated that: (1) most of the property is taken up by a slope (2) it is a very narrow strip of land with a steep bank and little flat area (3) he does not believe a septic system would be allowed due to the narrow area of property (4) that without a septic system the property is not suitable for a building site (5) the Shoreline Management Act regulations would affect his property so he isn't sure he would be permitted to develop it (6) there is a small area that may be a site for building, however the ancillary use of the land in relation to his tide land business of cultivating oysters is best as a buffer and beach access (7) the buffer helps protect the oyster farm from the concerns of neighbors (8) the use of this upland property will be related to the oyster aquaculture business (9) he has owned the property for the last 43 years and hasn't done anything else with it (10) there is a potential road site or trail to lead down to the beach and (11) the current access to the oyster farm is by water. Mr. Yamashita presented two exhibits: Exhibit #1: A letter to Mr. Yamashita from a neighbor, Mr. McClure, regarding the evaluation of Mr. Yamashita's property to discern whether or not they could build on their own, adjacent land. Exhibit #2: A Geotechnical Evaluation of a Property site on Dabob Bay in Jefferson County prepared for Mr. and Mrs. W. McClure, prepared by Northwestern Territories, Inc. in January of 1990 as these neighboring property owners attempted to site a potential home. This evaluation includes a site description, soil description, configuration of land, and view potential. Mr. Yamashita pointed out that there are comparables: Comparable #1: Parcel Number 601 211 001, S21 T26 R1W GOV LOT 1 & 2 of 27.25 Acres is valued at 2,640 front feet x $250 a front foot x .30 = $198,000 - 13.72 Acres x $3,500 for a total deduction of $48,020 = a value of $150,970. Board of Equalization Minutes: July 27, 1990 Page: 5 Comparable #2: Parcel Number 601 211 002, S21 T26 R1W NE NE of 40.00 Acres is valued at $1,250 an acre for a total of $50,000. COMPARABLE SALE COMBINED: Parcel 601 211 001 and 601 211 002 sold February 1989 for $200,000. Mr. Yamashita noted that although the land used in oyster farming is on the water front, it doesn't make the oysters produce better. If the assessment were based on strictly water front, he would feel unnecessarily penalized because of its location, not because of the benefit that the farming operation might have. He feels the land value should be based primarily on the value placed on the back acreage, perhaps with an allowance for a building site. He suggested that $62,500 for total acreage with an added value for a possible building site to bring the valuation into the neighborhood of $100,000 would be a fair valuation. Assessor's Testimonv: Robert Kingsley explained that Mr. Yamashita had made a good point by bringing up the comparable property to the north. He presented maps of the subject property and the comparable to the north (information above). He remarked that the property is very similar to the subject property as far as the number of front feet and it sold for $200,000. The only difference is the 40 acre timber parcel backing the property with an assigned value of $50,000, this leaves a residual of $150,000 for the water front property. The other variance between the properties is that the comparable is wider, but steeper than Yamashita's property. These topographical differences equalize to a similar value. Mr. Kingsley stated that on reflecting on the comparable sale, he recommends revaluing Mr. Yamashita's property, and the comparable. Petitioner's Comment: Mr. Yamashita commented that he thinks the property to the North is a lot larger than his and that the potential of a building site is greater than on the property he has. Board Action: The Board took the petition under advisement, explaining the on-site inspection procedure to Mr. Yamashita. He was advised of a potential date and informed that he will be notified by mail of the inspection date. Board of Equalization Minutes: July 27, 1990 Page: 6 * * * * * * * There being no further business before the Board, the Board adjourned until July 30, 1990 at 9:00 a.m. for scheduled hearings. APPROVED BY: DATE APPROVED:Ct;Tc7iSE"A' .,- /:J90 , A(liL~!dRMAN Ckl,.:.Q qCjJ+ DAVID G. DciiGLAS, V E-CHAIRMAN >=rm~ I REI KEEi -- ~ 1- tS....A-..r~ ARCHIE L. BARBER, JR., ER