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Home My WebLink AboutM111490 JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES NOVEMBER 14,1990 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. It was noted that the purpose of this meeting is to provide determinations regarding the parcels under appeal for the assessment year of 1990. The Board dispensed with the Minutes of previous meetings at this time and proceeded with the Determinations. DETERMINATIONS Eiichi Yamashita BOE: 90-025-LO PN: 601 282 001 The Minutes of July 27, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was not conducted as the Board has previously viewed this property. It was explained that during the hearing the Assessor recommended a new valuation based on computations of $250 per front foot with a -45% reduction for excess front footage and a -30% for depth for a final figure of $660,000 - 75% for a total valuation of $165,000. MOTION Vice-Chairman Douglas moved to accept the Assessor's recommendation to reduce the valuation to $165,000 and Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Board of Equalization: Minutes of November 14, 1990 DETERMINATIONS Page: 2 David Douglas noted that at the Hearing on July 27, 1990, the Assessor made the recommen- dation to equalize a comparable. It is the Board's opinion that the Assessor's recommenda- tion to make an equalization adjustment to parcels 601 211 001 and 002, which was revaluated on May 21, 1990 to $154,195, is not appropriate since this land was purchased in February 1989 for $200,000. Eiichi Yamashita BOE: 90.043-LO Tidelands PN: 601 282 002 The Minutes of October 17, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was not held as this property was previously viewed. MOTION Vice-Chairman Douglas moved to sustain the valuation of $37,420 based on a revaluation report dated June 28, 1990 (submitted by the Assessor) which gives $20 a front foot as the rate for this 3,465 front foot parcel with an adjustment of -46% for excess tidelands. Member Archie Barber, Jr., seconded the motion which carried by uananimous vote. Eiichi Yamashita BOE: 90-044-LO Tidelands PN: 601 211 004 The Minutes of October 17, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was not held as this property was previously viewed. MOTION Vice-Chairman Douglas moved to sustain the valuation of $29,570 based on a revaluation report dated June 28, 1990 (submitted by the Assessor) which places the rate of $20 a front foot on this 2,640 front foot parcel with an adjustment of -44% for excess tidelands. Member Archie Barber, Jr., seconded the motion which carried by uananimous vote. Board of Equalization: Minutes of November 14, 1990 DETERMINATIONS Page: 3 Eiichi Yamashita BOE: 90-045-LO Tidelands PN: 601 284 019 The Minutes of October 17, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was not held as this property was previously viewed. MOTION Vice-Chairman Douglas moved to sustain the valuation of $7,400 based on a revaluation report dated June 28, 1990 (submitted by the Assessor) which places a rate of $20 a front foot on this 500 front foot parcel with an adjustment of -26% for excess tidelands. Member Archie Barber, Jr., seconded the motion which carried by uananimous vote. David & Erna Soter BOE: 90-072-R PN: 502 162 005 The Minutes of October 17, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 24, 1990 with the Deputy Assessor present. MOTION Vice.Chairman Douglas moved to sustain the land value at $16,570 and the improvement value of $25,355 for a total valuation of $41,925 based on the revaluation of July 27, 1990 as provided by the Assessor, along with the com- puterized fieldsheet, at the hearing. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Carson Kaan BOE: 90-009-LO PN: 501 031 016 The Board of Equalization Minutes of August 15 and the Eagle Habitat Minutes of October 26, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 29, 1990 with the Deputy Assessor. An adjustment for the presence of an eagle's nest was discussed at the hearing of October 26, 1990. Board of Equalization: Minutes of November 14, 1990 DETERMINATIONS Page: 4 MOTION Vice-Chairman Douglas moved to reduce the valuation of this parcel from $63,105 to $58,000 based on evidence of a sale dated January 1990 ($58,000), and taking into consideration that the Board was provided information from the Depart- ment of Wildlife regarding the management plan and proposed public benefit rating system for the presence of an eagle's nest, and making it a matter of record that the Board does not consider the eagle's nest a part of the petition at this time due to the management plan and rating system not being completed. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Dean E. Ridgway BOE: 90-028-R PN: 702 012 012 Vice-Chairman Douglas noted that this petition was withdrawn by Mr. Ridgway as he did not complete the petition form to follow up his letter of intent to appeal, dated July 9, 1990. Leo M. Baxter BOE: 90-051-R PN: 602 264 025 The Minutes of September 28, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was held on October 22, 1990 with the Deputy Assessor. The Petitioner did not appear at the hearing or on-site inspection. MOTION Vice-Chairman Douglas moved to sustain the land value at $10,500 and the improvements at $7,040 for a total assessed valuation of $17,540 based on the inspection and the review of the Assessor's methodology which appears to be appropriate. Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Virginia Holway BOE: 9O-052-LO Tidelands PN: 602 352 019 The Minutes of October 3, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was suspended due to the water level, and that one was not conducted as the Board had inspected the area previously. The Petitioner did not appear at the hearing. Board of Equalization: Minutes of November 14, 1990 DETERMINATIONS Page: 5 MOTION Vice-Chairman Douglas moved to sustain the land value on this parcel (oyster beds) at $55,290 based on comparable sales information provided by the Assessor and the Department of Revenue recommendation that the land be valued at $1,500 an acre (the Assessor is using a rate of $1,250 an acre). Member Archie Barber, Jr., seconded ythe motion which carried by unanimous vote. Virginia Holway BOE: 90-053-LO Tidelands PN: 602353 038 The Minutes of October 3, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was suspended due to the water level and that the Board had inspected the area previously. The Petitioner did not appear at the hearing. MOTION Vice-Chairman Douglas moved to sustain the land value on this parcel (oyster beds) at $51,225 based on comparable sales information provided by the Assessor and the Department of Revenue recommendation that the land be valued at $1,500 an acre (the Assessor is using a rate of $1,250 an acre). Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Virginia Holway BOE: 90-054-LO Tidelands PN: 502 021 002 The Minutes of October 3, 1990 show the facts presented to the Board. Available data was reviewed and the Board noted that an on-site inspection was suspended due to the water level and that the Board had inspected the area previously. The Petitioner did not appear at the hearing. MOTION Vice-Chairman Douglas moved to sustain the land value on this parcel (oyster beds) at $91,225 based on comparable sales information provided by the Assessor and the Department of Revenue recommendation that the land be valued at $1,500 an acre (the Assessor is using a rate of $1,250 an acre). Member Archie Barber, Jr., seconded the motion which carried by unanimous vote. Board of Equalization: Minutes of November 14, 1990 DETERMINATIONS Page: 6 OTHER BUSINESS OF THE BOARD There being no further business before the Board, the meeting adjourned until November 21, 1990 at which time the Board will continue making determinations. DATE APPROVED: December 21, 1990 APPROVED BY: (itI/t:l11;./ . .DALG S, CHAIRMAN ~2Dl~~~ ATTESTED B . DIERDREI r~{e~~. ARCHIE L. BARBER, JR., EMBER