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HomeMy WebLinkAboutM091891 . . . JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCHIE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES SEPTEMBER 18,1991 The Board of Equalization convened at 9:00 a.m. with Chairman AC. 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. FRED H. WITTERS, JR. 41 WINDROSE DRIVE PORT LUDLOW, WA 98365 BOE: 91-044-R PN: 931 900 021 Chairman Dalgleish swore in Mr. Witters and Deputy Assessor Robert Kingsley after explaining the hearing process. Deputy Assessor Robert Shold was present to observe the proceedings. Mr. Witters stated that his property should be valued at what he paid for it, and that it has unique differences from the neighboring lands. He does not contest the land value, but he does contest the valuation of the home. The quality of construction is inferior to other homes in the neighborhood as the house was built as a model by Pope Resources; and the property is not screened from the Paradise Bay Road traffic and noise (it was when he purchased the property). There is also standing moisture in his garage as the area is full of springs. No measures have been taken by Pope Resources to guard against the water although engineers and architects have been consulted. The wet slab in his home detracts from its salability. His view is territorial instead of the view of Canada which his neighbors have, and this view is compromised by wires. Part of the monthly fee includes the use of a recreation center, a community facility, and community maintenance. He stated that he has no objection to an assessor going on site for an inspection with the Board. . Board of Equalization Minutes: September 18, 1991 Page: 2 Robert Kingsley explained that there haven't been any resales in the neighborhood recently. He presented a listing of sales which occurred in 1990 (except one) in Bayview Village one, two, and three. All these other properties sold at a higher amount than the subject property. The land code for one improved site is 1165 at the rate of $40,000 minus 10 percent for the view, for a land value of $36,000, plus one site improvement value (code 9803 for water, sewer, power) of $1,500. The total valuation is $37,500. Exhibits: # A-I: # A-2: # A-3: # A-4: Copy of Bayview Divisions map. Copy of subject property computer sheet. Copy of neighborhood code sheet for land values. List of sales in neighborhood. The Board concurred that the distorted view and the quality of the house should be considered during the on site inspection scheduled for September 23, 1991. RECONVENED 1990 BOARD OF EQUALIZATION MOTION . Vice-Chairman Douglas moved to reconvene the 1990 Board of Equalization to hear a 1990 petition, Parcel Number: 10 11445, BOE: 91-004-Personal Property, petitioners Vernon and Lena Humber of Manresa Castle. Member Archie Barber, Jr. seconded the motion which carried by unanimous vote. VERNON AND LENA HUMBER 164 SLEEPY HOLLOW DRIVE SAN ANSELMO, CALIFORNIA 94960 BOE: 91-004-PP PN: 10-11445 (1990) Chairman Dalgleish swore in Kathleen Guzman and Sherri Rosbach of the Assessors staff, David Jonnson and Mary Skalicky of the Department of Revenue, and Vernon Humber, petitioner, after explaining the hearing process. Glen Brybger of Manresa Castle was present as an observer. Mr. Humber stated that the Department of Revenue and the County Assessor took an unfair approach to the personal property valuation of Manresa Castle. Documentation was provided and on site inspections were conducted, yet the valuation seemed to be arbitrarily chosen without taking into consideration the physical condition of the property or the invoices. He noted that an Administrative Law Judge in Olympia spent five hours on testimony regarding the process of evaluating the personal property, but a determination has not been provided to date. Mr. Humber suggested that the Board consider waiting for the outcome of . the hearing. . . . Board of Equalization Minutes: September 18, 1991 Page: 3 Mr. Humber went over several of the personal property items which are under dispute, as explained in letters on file with the Board. Mr. Humber assured the Board that if needed, he is willing to go through all the personal property, item by item. He stressed that Manresa Castle is not filled with antiques and that it would cost from $1,500 to $1,800 per room to furnish them with new, high grade furniture, yet the Department of Revenue and the Assessor have determined the value to be $4,000 per room. He recollects that the previous personal property assessment was based on $170,000 and yet $20,000 was assigned to the value of the furniture during the purchase of Manresa Castle. Mary Skalicky explained that the Administrative Law Judge is only considering the appropriate amount of sales tax on the Manresa Castle establishment, not the assessed valuation of personal property. David Jounson noted that the Law Judge is determining whether the proper procedures were used in reaching the decision for taxing. The taxpayer is allowed to provide information to the law judge to substantiate whether or not the information obtained by the Department of Revenue is correct. He stated that the Administrative Law Judge is handling a totally separate audit, which does not affect the personal property issue. It normally takes a Law Judge eight months to a year and a half to provide a final decision on an appeal. Mr. Humber stated that the Administrative Law Judge must assign values to property before he can arrive at what the proper sales tax to be levied against an owner is. He considers the Board of Equalization work a duplication of the Law Judge's efforts. He is requesting a valuation of $36,000 on the personal property in Manresa Castle. Mary Skalicky presented information from the Marshall and Swift valuation guide and noted that if sales receipts are not provided, the Department of Revenue must rely on Marshall and Swift guide averages. She reviewed how various items received Department of Revenue values, including the method of 'comparing Manresa Castle property to that of other, local Bed and Breakfast Inns. She noted that even items which have depreciated to zero have a "value in use" assigned. The actual market value each year must be determined. The Board determined that a continuation of this hearing will be held in November 1991. Further discussion was held regarding how old the furniture was, what condition it was in, and what the current market value is for these items. Exhibits were not labelled at this time. . . . Board of Equalization Minutes: September 18, 1991 Page: 4 DONALDA C. PORTER BOX 545 MOLALLA, OREGON 97038 BOE: 91-060-LO PN: 954 600 125 BOE: 91-061-LO PN: 954 600 101 Chairman Dalgleish swore in Donalda Porter and Robert Kingsley after explaining the hearing process. Donalda Porter stated that she has been making arrangements for a soil log report with Janet Welch, a Registered Sanitarian. She requested that the Board refrain from making a decision until the report is in, which may be mid-October. The report will determine whether or not the property perks, which is a main consideration in the valuation. She noted that there were six visible springs the last time she was on the property, and a bog drains onto lots one through seven. She does not know if the land is suitable for residences and suggests that open space designation may be a consideration. Robert Kingsley presented comparables which ranged from $138 per front foot to $530 per front foot. Ms. Porter's property is valued at $500 per front foot. Petitioner's Exhibit: # P-l: # P-2: # P-3: # P-4: Assessor's Exhibits: # A-I: # A-2: # A-3: # A-4: Large Plat Map for BOE: 91-060-LO and BOE: 91-061-LO. Hand drawn map of area showing access road constructed in 1989. Letter to Board of Equalization dated July 26, 1991. Letter to Board of Equalization dated September 10, 1991. Computer work sheet for PN: 954 600 125; 3/5th undivided interest with reductions for a final valuation of $110,450. Map of Goodfellows' Addition showing sales in area. Neighborhood code sheet for area. Comparable sales information for Goodfellows' Block 1, Lot 21, 23, 24, 30, and 22. The Board will conduct an on site inspection on September 27, 1991 before a determination is made. A review of the file will also occur, at which time the soil log report will be considered. If a continuation is needed, the Board will contact Ms. Porter and the Assessor's staff. . . . Board of Equalization Minutes: September 18, 1991 Page: 5 WILLIAM PAFF 60 HELM lANE PORT LUDLOW, W ASHlNGTON 98365 BOE: 91-056-R PN: 990 400 126 The Board concurred that they would accept the withdrawal of Mr. Paff's appeal as requested in a telecommunication with Clerk Keegan on August 19, 1991, and subsequently explained in a letter dated August 23, 1991. The County Assessor sent a Corrected Notice "appreciably lowering the assessed value of the parcel in question which negates the necessity for a hearing". JACK M. HANSEN 90 KEM STREET PORT HADLOCK, WASHINGTON 98339 BOE: 91-057-R PN: 942 900 805 Chairman Dalgleish read Mr. Hansen's petition into the record of the hearing in his absence. Robert Shold was present on behalf of the Assessor's office. Mr. Hansen stated in his petition that: "The house and all amenities are 11 years old. Nothing has been up graded except damage done to property by previous, careless owners. We have no street lights, walks, black top road, fire hydrants. Many of the things, such as roof, septic system...will soon need attention. The surrounding yard is same as was in 1989, with exception of two small trees added." Robert Shold stated that he did not inspect the property. Sales in the area show that the properties are not over assessed. Assessor's Exhibits: # A-I: # A-2: # A-3: # A-4: # A-5: # A-6: # A-7: Computer fieldsheet for PN: 942 900 805 subject property. Neighborhood Code Sheet, Chalrner's 1st and 2nd. Neighborhood Code Sheet, Irondale Blocks 48-92. Neighborhood Code Sheet, lrondale Blocks 1-47. Neighborhood Code Sheet, continuation, lrondale Blocks 1-47. Comparable Sales Listing computer sheet in subject area. Comparable sale Real Estate Excise Tax form and computer worksheet; Betts/McKay sale July 1991 for $68,000; assessed for $52,350. Comparable sale Real Estate Excise Tax form and computer worksheet; Heck/McFarland sale July 1991 for $74,900; assessed for $47,580. # A-8: The Board will conduct an on site inspection on October 18, 1991 before making a determination. . . . Board of Equalization Minutes: September 18, 1991 Page: 6 PAT HANDLY POST OFFICE BOX 373 QUlLCENE, W ASIDNGTON BOE: 91-059-P PERSONAL PROPERTY NUMBER: 11 4100300 98376 Chairman Dalgleish swore in petitioner Mr. Handly, and Kathy Guzman and Sherri Rosbach of the Assessor's office after explaining the hearing process. Mr. Handly explained that logging equipment dropped from a high value to practically no value due to the depression of the timber industry. In 1989 he paid $80,000 for the Danelo Sky Car remote control logging carriage and now he would be willing to sell it for $20,000. Not even one employee is working at this time, and all the equipment is sitting. He provided the Board with current listed sales in heavy equipment catalogs to show that the fair market valuations have decreased dramatically. Kathy Guzman reported that the Department of Revenue provides a schedule of depreciation for this equipment which is at 18 percent a year. As a result of the spotted owl issue, depreciation has not kept up with the fair market value. She does not believe the Danelo Sky Car is worth what it is valued at. She noted that if the Board makes an adjustment, the Department of Revenue will be alerted to the situation. Petitioner's Exhibits: # P-l: Personal Property Depreciation List showing Danelo Sky Car. # P-2: Personal Property Valuation Indicators list for January 1, 1991 valuation showing Logging. Copies of advertisements for comparable logging equipment. Petition with attached exhibits: Letter to Assessor dated July 23, 1991, Copy of Personal Property Depreciation list, and copy of letter submitted to Mr. Handly by Kathleen Guzman of the Assessor's office, dated July 26, 1991. # P-3: # P-4: The Board will conduct an on site inspection of the logging equipment on October 28, 1991 before making a determination. . . . Board of Equalization Minutes: September 18, 1991 Page: 7 There being no further business before the Board, the meeting adjourned. APPROVED BY: ~.~L1{~f~LIRMAN ~a.:~Q~ DAVID G. DO LAS, VIC CHAIRMAN ~ -;Lf)~~. ARCHIE L. BARBER, JR., MEMB DATE APPROVED: /2. - 11- Cf 1 ATTESTED y. IERDREI L. r't(a#l~