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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
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AUGUST
1 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. The Board dispensed with
the reading of the Minutes of previous meetings at this time and
proceeded with hearings.
HEARINGS
SETON, Gene
DISCOVERY TIMBER COMPANY
4890 South Discovery Road
Port Townsend, Washington
BOE: 90-040-LO
BOE: 90-041-LO
BOE: 90-042-LO
PN: 963 304 201
PN: 964 201 001
PN: 964 200 901
98368
Robert Shold was present on behalf of the Assessor's Office, and
Robert Kingsley was present to observe. Chairman Dalgleish
explained the hearing process to Mr. Seton and swore him in for
testimony.
The parcels under appeal are described and reviewed separately.
ProDertv DescriDtion for BOE: 90 040 LO PN: 963 304 201:
These 4.5 lots of unimproved land is described as Irving Park
BLK 42 Lots 1 - 5. Land Use Code 9100 and Neighborhood Code 5322
were assigned. The rate per lot is $1,250 x 4.5 = $5,625.
Board of Equalization Minutes: August 15, 1990
Page: 2
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$
5,625
NONE
5,625
Petitioner Reauest:
Land Only:
Improvements:
Total Valuation:
$
3,000
NONE
3,000
Petitioner Testimonv for BOB: 90 040-LQ PH: 963 304 201:
Mr. Seton questioned the appropriateness of assessing the
subject property at $5,625 when he paid $3,000 for the land.
He explained that the property does not have access to the
Public utility District water system (Glen Cove franchise
area). He does not believe the area should be assessed
without consideration of where the utilities are located.
Mr. Seton also noted that he bought the property for the
timber and then he logged it. He stated that if the land
hadn't had timber on it, he wouldn't have considered
purchasing it. He reported that 1/2 of a lot is under the
County Road.
Assessor's Testimonv for BOE: 90-040-LQ PH: 963 304 201:
Mr. Shold reported that there aren't any sales of similar
lots to substantiate the purchase as market value, however
he had no problem with placing the valuation of $3,000 on
this parcel. He explained that the land consists of
approximately 4 1/2 lots due to cut outs for Discovery Road.
The lots had been assessed in 1988 about the time Mr. Seton
purchased the land. According to the land in the area, he
suggests the valuation should be determined at a rate of
$1,000 a lot instead of the $1,250 a lot which had been used
previously.
Board Action for BCE: 90-040-LQ PH: 963 304 201: There
being no further questions, the Board took this petition
under advisement and explained the on-site inspection
process to Mr. Seton.
Board of Equalization Minutes: August 15, 1990
Page: 3
Property Description for BOE: 90-041-LO PN: 964 201 001: These
eight unimproved lots are described as being BLK 10 of Johnston's
and are valued at the rate of $3,250 a lot depreciated 45 percent
for being low and wet topography for a total value of $14,300 (8 x
$3,250 x .55 = $ 14,300). The Neighborhood Code is 1600 and the
Land Use Code is 1117 indicating that it is land within Johnston's
Addition with adjustments for lots not bordering utilities,
adjustments for roads, and for size and topography.
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 14,300
NONE
14,300
Petitioner Reauest:
Land Only:
Improvements:
Total Valuation:
$ 10,000
NONE
10,000
Petitioner Testimony for BOE: 90-041-LO PN: 964 201 001:
Mr. Seton explained that this land was inherited by his wife
and is located next to the animal shelter. It does not perk
and he considers it a "losing proposition". He noted that
he has had this land on the market for 10 years and has not
been able to consummate a sale, although there had been an
offer. He listed the property for $10,000 and if it sells,
he stands to receive $9,000 after the fees.
Assessor's Testimony for BOE: 90 041-LO PN: 964 201 001:
Mr. Shold reported that this particular block of land
apparently won't perk and that there is difficulty in the
market as exhibited by being listed for a number of years
without a sale. He stated that he had no objections to Mr.
Seton's request of a valuation equalling $10,000 for the
Block.
Board Action for BOE: 90-041-LO PN: 964 201 001: There
being no further questions, the Board took this petition
under advisement, and explained to Mr. Seton that he would
be receiving a notification by mail regarding the on-site
inspection date and approximate time.
Board of Equalization Minutes: August 15, 1990
Page: 4
Property Description for BeE: 90-042-LO PN: 964 200 901: These
eight lots are described as Johnston's BLK 9 and are valued at the
rate of $3,250 per lot with a depreciation adjustment of 40 percent
for access, and for low and wet land with a total valuation of
$15,600 (8 x $3,250 x .60 = $15,600). The Neighborhood Code is
6100 and the Land Use Code is 1117 indicating that it is land
within Johnston's Addition with adjustments for lots not bordering
utilities, adjustments for roads, and for size and topography.
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 15,600
NONE
15,600
Petitioner Reauest:
Land Only:
Improvements:
Total Valuation:
$ 12,000
NONE
12,000
Petitioner Testimony for BOE: 90-042-LO PN: 964 200 901:
Mr. Seton reported that there is earnest money on the sale
of this property in the amount of $12,000. The sale is
subject to the property's perking, and the potential buyers
have 45 days to accept or reject the property on this basis.
The market indicates that it isn't worth $15,600, that it is
only worth $12,000. He noted that this is the only offer on
this land in 10 years.
Assessor's Testimony for BeE: 90 042-LO PN: 964 200 901:
Mr. Shold reported that he accepts Mr. Seton's evaluation of
the property's being worth $12,000 as the current offer on
this property seems fair. There aren't any indications of
comparable sales in the area.
Board Action for: BeE: 90-042-LO PN: 964 200 901: The
Board took this petition under advisement and will conduct
an on-site inspection. Mr. Seton was informed of the
procedure for on-sites and told that he will be notified by
mail of the date.
Board of Equalization Minutes: August 15, 1990
Page: 5
On July 25, 1990, Mr. Seton acknowledged the withdrawal of the
three parcels below:
1) Parcel Number: 951 909 402 Fowler Park Blk 94 Lots 9 - 17
2) Parcel Number: 951 909 401 Fowler Park Blk 94 Lots 1 - 7
3) Parcel Number: 951 902 802 Fowler Park Blk 28 Lots 3 - 9
MOTION
Vice-Chairman David Douglas moved to note the
circumstances of the withdrawal of the above three
properties. Member Archie Barber, Jr. seconded the
motion which carried by a unanimous vote.
Vice-Chairman Douglas noted that the three petitions
withdrawn by Mr. Seton were under appeal in 1989 and
explained that the reason these petitions were not
heard in 1989 is that they were filed after the
deadline. He reported that it is a matter of record
that these petitions were filed on July 19, 1989 and
that subsequently Parcel Number 951 902 802 sold for
$12,250 on May 25, 1990. The property had an
assessed valuation of $5,700.
KAAN, Carson
6856 - 18th Avenue NE
Seattle, Washington 98115
BOE: 90-009-LO
PN: 901 031 016
Robert Kingsley was present on behalf of the Assessor's Office.
Chairman Dalgleish explained the hearing process to petitioner
Carson Kaan and swore him in.
Leaal Descrintion: This recreational 5.74 acre property is
described as TX 0321, S3, T25N, R1W, TAX 15 & TL TAX B3 and is
located off Dietz Road in Coyle. The Neighborhood Code is 2120
and the Land Use Codes are 1153 for 230 front feet and 9302 for 230
unimproved front feet. The formula used for determining valuation
is 230 improved front feet x $275 x .93 (= $58,823) plus 230
unimproved front feet x $20 x .93 (= $4,278) for a total of
$63,105. The seven percent depreciation was given for excess front
footage.
Board of Equalization Minutes: August 15, 1990
Page: 6
Assessed Valuation:
Land Only:
Improvements:
Total Valuation:
$ 63,105
NONE
63,105
Petitioner Reauest:
Land Only:
Improvements:
Total Valuation:
$ 45,000
NONE
45,000
Petitioner Testimonv: Carson Kaan explained that he feels the
assessment is too high as he paid $58,000 on January 17, 1990. The
purchase cost also included financing and closing costs and broker
fees which Mr. Kaan feels shouldn't be considered as part of the
value of property. He figured the true price after the financing
package and Broker's commission is $45,000. He also noted that (1)
the southwest corner of the property is a ravine, with the
topography higher toward the cliff (2) there are tidelands (3)
there is a clearing about 200 feet from the cliff which might be
suitable for a building site (4) there is a potential of two
building sites (5) there is a view of the water (6) the property is
subject to three easements (7) a private road exists, but a 4 x 4
vehicle is needed to get to the beach access, and (8) there isn't
water or power on the property.
Assessor's Testimonv: Robert Kingsley explained that this property
is down Beach Road at the end of the Coyle Peninsula. The land has
a high bluff. He reported that there is a foundation for making
some adjustment due to the easements across the property, the
bluff, and the sales price. However, he doesn't think the
valuation should be lower than the sales price. He noted that he
hesitates to take a county vehicle down the dirt road as he doesn't
believe the road is to county standards.
Board Comment: Vice-Chairman Douglas inquired as to whether Mr.
Kaan had documentation showing the purchase of his property and a
breakdown of where the money went for the services and financing
noted? He also expressed concern regarding the property lines as
recorded.
Petitioner Response: Mr. Kaan stated he did not have the sale
documentation with him.
Board of Equalization Minutes: August 15, 1990
Page: 7
Assessor's ResDonse: Robert Kingsley explained that all sales
prices include the taxes, commissions and other costs of closing.
The Assessor's Office doesn't recognize the cost or break it out to
come to the assessed valuation. He noted that any arbitrary and
capricious adjustment would have to be equalized to like properties
in the area.
Board ReSDonse: Member Archie Barber, Jr. noted that adjustments
may be made on individual parcels for good cause.
vice-Chairman Douglas explained that if the Board finds from the
evidence provided by the Assessor or Mr. Kaan, that the sale was
not an arms-length transaction, inter-family exchange, or other
unbiased sale, then the Board is bound by the parameters of the law
as to what is considered in an adjustment to the valuation.
Board Action: The Board took this petition under advisement and
explained that an on-site inspection would be conducted. Mr. Kaan
was informed of the procedure and that he would be notified of the
inspection date and approximate time by mail.
* * * * * * * * *
OTHER BUSINESS OF THE BOARD
There being no further business before the Board, the Board
adjourned until August 17, 1990.
APPROVED BY:
DATE APPROVED:~7';?J3~1(. t; J <1'90
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A.C.DALGLEIS., CHAIRMAN
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REI KEEG
DAVID
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ARCHIE L. BARBER, JR., MEMBER