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HomeMy WebLinkAboutM080791 c. . . . JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES A U GUS T 7, 1 9 9 1 The Board of Equalization convened at 9:00 a.m. with acting Chairman Archie Barber, Jr., Vice Chairman David G. Douglas, Alternate Member James A. DeLeo, and Clerk Dierdrei Keegan present. Chairman Dalgleish was absent for medical reasons. FRED P. MARTIN 5604 KUHN PORT LUDLOW, WA 98365 BOE: 91-001.R PN: 936 904 001 At 9:30 a.m. County Appraiser Robert Kingsley, and Petitioner Fred P. Martin were sworn in for testimony by Clerk Keegan. Appraiser Robert Shold was present as an observer. The operating procedures of the hearing were explained by Acting Chairman Barber. The property under appeal is described as lots 1, 2, 7, and 8 in Block 40 of the California Addition. These lots are part of a parcel which includes Lots 1 through 8 and a home. The lots under appeal (1, 2, 7, and 8) are used as pasture land. Mr. Martin explained that he doesn't have access to his lots and that they are unbuildable due to a sewer line going through the middle of the four lots which prohibits good building sites. He feels the value should be lower than the valuation of the surrounding lots. Robert Kingsley testified that lots in question are 1, 2, 7, and 8. Land Use Code 1129 was used which reduced the rate to $2,000 a lot instead of the $8,500 a lot assessed on surrounding land. The Assessor's Office does recognize the lots as unbuildable as they tend to consist of low, wet topography. Mr. Martin stated that he partially agrees with the County Appraiser as he didn't realize how the lots were assessed or that they were valued lower than other building lots in the area. . . . Board of Equalization Minutes: August 7, 1991 Page: 2 The Board noted that an on-site inspection will be held the morning of August 28, 1991. Exhibits: # A-I: Computer sheet showing how property is valued. # A-2: Map of vacated street and lots under appeal. # A-3: Neighborhood Code and description listing sheet. MABEL CAMPBELL 110 TRAFALGAR DRIVE PORT TOWNSEND, W A 98368 BOE: 91-002-R PN: 965 000 125 Acting Chairman Barber explained that due to a family emergency, a request to postpone the Campbell hearing was received by letter on August 5, 1991. The Board concurred to grant a postponement and reschedule a hearing for November. FLORENCE PAGE 2250 PAGE ROAD PORT ANGELES, WA 98362 BOE: 91-003-R PN: 973 500 115 Florence Page sent notice to the Board that she is withdrawing her appeal. Vice-Chairman Douglas noted that Ms. Page stated in her appeal that she has medical problems and is 65 years old. The Board concurred that the Clerk send a notice to Ms. Page directing her to apply for a Senior Citizen Exemption. MOTION Vice-Chairman David Douglas moved that Petition Number BOE: 91-003-R be withdrawn as requested. Member James DeLeo seconded the motion which carried by unanimous vote. MINUTES Acting Chairman Barber reported that the Minutes prepared for July 11, 15, and 17, 1991 and the Minutes of August 1, 1991 were reviewed by the Board. MOTION Vice-Chairman Douglas moved to approve the Minutes of July 11, 15, and 17, 1991 and the Minutes of August 1, 1991 as written. Member James DeLeo seconded the motion which carried by unanimous vote. . . . Board of Equalization Minutes: August 7, 1991 Page: 3 GREGG C. KNOWLES 527 KENNEDY ROAD PORT HADLOCK, WA 98339 BOE: 91.005-F PN: 936 901 102 BOE: 91-006-F PN: 936 901 304 BOE: 91-007-F PN: 936 901 401 Assessor Jack Westerman III, Property Data Technician Sherri Rosbach, and Petitioner Gregg C. Knowles were sworn in for testimony by Oerk Keegan. Acting Chairman Barber explained the hearing process to those present. Gregg Knowles stated that he received a letter from the Assessor stating the property is being taken out of open space. He presented a letter from Kurt Lamberton, a professional hay baler, stating that hay baling is occurring on this property. Mr. Knowles feels that his 1.37 acre property will support $1,000 a year, which qualifies it for Open Space. He explained that he will make agricultural income in any way feasible but he doesn't want to commit himself to raising cattle or hay or any other commodity at this time. The land is being tended for agricultural use, including fertilizer. He noted that he had agreed to the terms of the Open Space Agreement in which his lot would bear the same value as an acre, although he disagrees with that way of evaluating. Gregg Knowles stated that he is interested in continuing the Open Space contract for the duration of the ten year period agreed upon and that the public benefits by his open space agricultural use. Jack Westerman explained that the original Open Space Agreement encompassed 22 lots and that now there are 13 lots left. Mter reviewing the disposal of the lots no longer in Open Space, he noted that a site inspection was made in April 1991 to determine if the property was still used as Open Space Agricultural. It was found that the lots were open, vacant, the gate was gone, the fences were down, and that there was no sign of recent activity. It was noted that when Mr. Knowles was notified that the Assessor's Office was taking him out of Open Space Agriculture, he paid his taxes under protest and then began the appeal process, which is the legal method. Jack Westerman stated that he is not sure that the land will make $1000 a year. He noted that if the Board allowed Open Space Agricultural on the property, then parameters could be set, such as an annual report; and that if the Board ruled in favor of the Assessor's change in value, then the petitioner has the right to appeal to the State Board of Tax Appeals. An on-site inspection was recommended. Gregg Knowles noted that there is a fence, but that the Assessor's staff may have missed it due to the height of the grass. The shed is collapsed, but not down yet. The grass is alfalfa which is considered prime when it dries. The Board noted that an on site inspection will be held on August 28, 1991. . . . Board of Equalization Minutes: August 7, 1991 Page: 4 Assessor's Exhibits: # A-I: Original Application of Gregg Knowles - Open Space Agriculture Lands. # A-2: Letter, April 9, 1991, to Gregg Knowles from Deputy Assessor, Jeff Chapman re: his opinion that the property is no longer being used for agricultural purposes of any kind. # A-3: Letter, May 1, 1991, to Gregg Knowles from Assessment Operations Manager, Jeff Chapman re: explanation of reasons for removal of property from open space agricultural. # A-4: Letter, October 6, 1982, to Gregg Knowles from Jefferson County Commissioners notifying approval of reclassification of the property to open space agricultural with the conditions that the lot on which the house sits is exempt from reclassification and that the assessment be made on a per lot basis. # A-5: Paperwork for removal of current use assessment and tax calculations from farm and agricultural use, Vol. 338, Plat 144, dated April 17, 1991 and recorded may 28, 1991. # A-6: Listing of values on subject lots in 1981, 1985, and 1989/1990. Petitioner's Exhibits: # P-l: Letter, May 9, 1991, to Gregg Knowles from Kurt Lamberton regarding baling hay on property. # P-2: Separation agreement regarding disposal of property in open space agricultural. # P-3: Income list from 1986 through 1990 from property commercial agricultural use. Exhibits Attached to Petition: # 1: Income Tax Returns for the years 1986 through 1990. # 2: Written explanation of petition. # 3: Lease agreement for property under appeal, April 19, 1990. # 4: Letter, October 6, 1982, to Gregg Knowles from Jefferson County Commissioners notifying approval of reclassification of the property to open space agricultural with the conditions that the lot on which the house sits is exempt from reclassification and that the assessment be made on a per lot basis. MARION K. LAKENESS POST OFFICE BOX 445 QUlLCENE, WASHINGTON 98376-0445 BOE: 91-009-R PN: 801 112 045 County Appraiser Robert Shold was sworn in for testimony by Clerk Keegan. In the absence of Marion Lakeness, the petition was read into the record of the meeting by Chairman Archie Barber, Jr. Marion Lakeness stated in the petition that the property was purchased for $3,000 last year and is not worth the $11,000 it is assessed at. . . . Board of Equalization Minutes: August 7, 1991 Page: 5 Robert Shold explained that the Assessor's staff has had difficulty locating the mobile home to review the appraisal. The last time the mobile home in question was viewed, it was located at Forker's Auto in February of 1987. He stated that if the mobile could be tracked down, it is due to be reinspected. If it had been located where it was four years ago, it would have been in the revaluation cycle this year. The Board directed the Clerk to attempt to reach the petitioner and locate the placement of the mobile home for a second time. The on site inspection, currently listed as 100 Lakeness Road, is scheduled for September 5, 1991. RUTH C. McCORD / GARDINER STORE 812 E. SPRUCE SEQUIM, WA 98382 BOE: 91-010-C PN: 002 343 004 Appraiser Robert Kingsley, and Petitioner Ruth McCord were sworn in for testimony by Clerk Keegan. The operating procedures of the hearing were explained by Chairman Barber. Ruth McCord explained that the property, described as the Gardiner Store, was bid for on August 17, 1991. She paid $115,000 for the property, although it is assessed for much more. The land has not percolated; 25 holes have been dug on the 29.5 acres with only two potential spots for a septic tank; the gas tank broke when it was being removed; and the highway will be widened which will leave only a ten foot distance between it and the building. The commercial building is vacant, and both the east and west ends of the building have been moved due to taking out the gas tanks and disrepair. The square footage of the building has been reduced. The appraisal of the land is not being contested. Robert Kingsley stated that he took interior photographs of the property and found that it is much different than it was when it was used as a store. He concurred with Ms. McCord that the valuation should be reduced. The recommendation is to reduce the valuation to $25,000 as upon reinspection it has been found that the valuation has diminished. This $25,000 valuation is considered a salvage value. The Board stated that an on site is scheduled for the afternoon of August 28, 1991. Exhibit Attached to Petition: # A: Current description and photographs of subject property. . . . Board of Equalization Minutes: August 7, 1991 Page: 6 There being no further business before the Board, the meeting adjourned until August 9, 1991. DATE APPROVED: q(;/;. ~//991 APPROVED BY: /. ...'). I.:, CHAIRMAN ATTESTED CjQ~o ~Q+ DAVID G. D GLAS, E-CHAIRMAN ~:.. ~ g- -P-.J ~. ARCHIE L. BARBER, JR., MEMB