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JEFFERSON COUNTY BOARD OF EQUAliZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCHffi BARBER, JR.
JAMES A. DE LEO
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
MINUTES
FEBRUARY 8,1991
FOR THE YEAR OF 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. The Board dispensed with the reading of the Minutes of previous meetings at this
time.
DETERMINATION
Harold D. Peters
BOE: 90-074-LO PN: 502 143001
The Minutes of October 17, 1990 show the facts presented to the Board. An on-site
inspection was conducted on October 24, 1990 with the Deputy Assessor. Available data
was reviewed and a motion for the Determination Order on this Black Point area parcel
was requested by Chairman Dalgleish.
MOTION
Vice-Chairman Douglas reported that the following factors and series of
events were considered in making a decision on the Peters' Open Space
I Open Space appeal:
1. The Washingtoo State Board of Tax Appeals, Docket Number 18354, dated September 5,
1979, Pages 1 aod 2, presented a .series of factual history items "presented in testimony
Bod by supporting documents not In dispute. It
8. Assessed valuation of the parcel for assessment years 1974, 1975, 1976, and 1977
was $3,865.
h. As....ed valuatloo 10 1978 was $1,485.
c. Assessed valuation as stated in a corrected revaluation notice dated July 18, 1978
was $68,250 as OpeD Space lOpeD Space, aDd was so deslgoated sloce the
tlmberlaod c1a..lftcatloo did Dot meet the Jellersoo Couoty Commlssiooers
Ioterpretatloo of RCW 84.34.037. Tbe deolal was appareotly based 00 the fact
that a portloo of tbe property belog considered as thoberlaod was wlthlo 200 feet
of ahuttlng saltwater RCW 84.33.130 (3)(c). The Cuooty Commlsslooers had a
polley of upholding this RCW as Doted 00 page 2 of the State Board of Ta.
Appeals Docket.
d. Tbe Board of Tax Appeals fouod tbe correot use of the suhJect property to be
tlmberlaod aDd established the values as tlmberlaod (Departmeot of Reveoue 1978
rates for average land with favorable access) in the amonnt of $1,485.
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Board of Equalization Minutes: February 8, 1991 for 1990
Page: 2
2. UDder RCW 84.34.055, Jeller800 CuDDly Plaoolog Departmeot has heeD directed by the
Cuooty Commlssiooers to develop a Public BeoeOt Ratlog System for adjusting the
valuation of Open Space/Open Space; however, such 8 rating system has not yet been
processed and approved In JetTerson County.
3.
The Assessor's computer data sheet un the subject
valuation is based on:
Laod Use Code 8100 aDd Neighborhood Code 1230.
Laod Code 1152; 780 Froot Feet at $(jOO =
- 34 % for excess FF =
- 50 % for OS/OS =
NET V ALUATlON =
parcel Iodlcates that the curreot
$468,000
-159,120
.154.440
.154,440
The Fair Market Value (RCW 84.34.060)
=
$308,880
Therefore, Vice-Chairman Douglas moved, based on the testimony and
evidence presented by the Assessor indicating that the proper pro-
cedures had been used in determining the assessed valuation of this
parcel, that the Net Valuation of $154,440 be sustained. Chairman
Dalgleish seconded the motion. The Chairman called for a vote on the
motion: Member Archie Barber, Jr. voted against the motion; Vice-
Chairman Douglas and Chairman Dalgleish voted for the motion. The
motion carried.
APPROVAL OF MINUTES
Chairman Dalgleish noted that the Minutes of October 17, and 26, and December 21,
1990 had been read by aU members of the Board. The draft minutes of the Eagle Habitat
Process and the January 9, and February 8, 1991 Minutes for 1990 were discussed.
MOTIONS
Vice-Chairman Douglas moved to approve the Minutes of OCTOBER
17, and 26, 1990 and DECEMBER 21, 1990 as submitted. Member
Archie Barber, Jr. seconded the motion which carried by unanimous
vote.
Vice-Chairman Douglas moved to approve the Minutes on the EAGLE
HABITAT PROCESS dated OCTOBER 26, 1990 and the Minutes of
JANUARY 9, 1991 and FEBRUARY 8, 1991 as presented for the year
1990. Member Archie Barber, Jr. seconded the motion which carried
by unanimous vote.
ADJOURNMENT SINE DIE
MOTION
Vice-Chairman Douglas moved that there being no further business
before the 1990 Board of Equalization, that the Board adjourn Sine Die.
Member Archie Barber, Jr. seconded the motion which carried by
unanimous vote.
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Board of Equalization Minutes: February 8, 1991 for 1990
Page: 3
OTHER BUSINESS OF THE BOARD
There being no further business before the Board, the meeting adjourned sine die for the
1990 Board of Equalization Hearings and Determinations.
APPROVED BY:
DATE APPROVED:.:r.e6' . ~ 1'19/
Q~MI
A.C. , CHAIRMAN
ATTESTED
9J~
DAVID G.
E-CHAIRMAN
:fM~" i A~ ~.
Hffi L. BARBER, JR., MBER