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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
MINUTES
OCTOBER 10,1991
The Board of Equalization convened at 9:30 a.m. with Chairman AC. Dalgleish, Vice-
Chairman David G. Douglas, and Clerks Dierdrei Keegan and Julie Matthes present. Member
Archie Barber, Jr. was absent due to medical reasons. The Board dispensed with the reading
of the Minutes of previous meetings at this time.
HOWARD & JACQUELINE SLACK
293 FLEET DRIVE, BOX 65010
PORT LUDLOW, W A. 98365
BOE: 91-114-LO
PN: 990 603 173
Chairman Dalgleish presented a letter from Mr. Slack dated October 2, 1991 in which he
asked that his petition be withdrawn. He added in his letter that the matter was handled by
the Assessor's Office.
Robert Kingsley was present representing the Assessor's Office. He asked if the Board had
received a copy of a letter dated September 13, 1991 from the Assessor's Office to the
appellant. This letter explained that there was a clerical error in which the parcel was coded
under the wrong classification. The Assessor's Office had corrected this error and Mr. Slack
was satisfied. It will be reviewed at the end of the year when the formal Manifest Error
Boards are conducted.
Chairman Dalgleish stated that this would be considered by the Board as a manifest error.
MOTION
Vice-Chairman Douglas moved that this petition be withdrawn.
Chairman Dalgleish seconded the motion which carried by a
unanimous vote.
Board of Equalization Minutes: October 10, 1991
Page: 2
P.V. DANGERFIELD
3231 PARADISE BAY ROAD
PORT LUDLOW, W A. 98365
BOE: 91-027-LO PN: 984 000 118
BOE: 91-028-LO PN: 984 000 119
Chairman Dalgleish explained the procedures of the Board of Equalization and then swore
in Robert Kingsley representing the Assessor's Office, and P.V. Dangerfield, the appellant.
This is a continuance of Mr. Dangerfield's hearing from September 24, 1991 at 9:30 a.m.
Mr. Dangerfield restated his concern that lots at Paradise Bay Estates are assessed on an
unequal basis compared to Tala Shores. He submitted two pages of revised data to the
Board. He explained that there was a change in the percentages that had been computed on
the originals. The percentage of increase of Paradise Bay over Tala Shores on the original
comparisons was 51.58. The percentage of increase of Paradise Bay over Tala Shores on the
revised comparisons was 56.28.
Mr. Dangerfield also commented on particular waterfront lots at Paradise Bay, (Block A lots
1 & 2 & 1/2 of lot 3.) The owner, H. Haakenson had appealed to the Board of Equalization
four or five years before, because much of the half lot had eroded. The assessment had not
increased, while the other half of the lot, owned by another person had increased 100%.
Robert Kingsley addressed the percentage increase exhibit. He explained the process of how
the Assessor comes to the valuation on property. The assessment represents the market value
of the property. The primary basis for valuations are comparable sales of similar properties.
Mr. Dangerfield feels the demand for lots at Tala Shores is much greater than Paradise Bay.
Robert Kingsley explained that the waterfront lots at Paradise Bay are uniformly assessed at
$40,000.00 each. These lots are smaller than the lots at Tala Shores. The waterfront lots at
Tala Shores are assessed at $60,000.00 each. There is only one recent sale in Paradise View
Estates for $205,000 and that includes a residence and waterfront; the nearest comparables of
land only sales are at Tala Shores. He then reviewed the four comparable sales:
Lot 12, Tala Shores #1:
Lot 33, Tala Shores #1:
Lot 32: Tala Shores #1:
Lot 31, Tala Shores #3:
$54,950
$62,000
$95,000 with well and septic system in
Improved property, $156,000 with a house. It was
assessed at $115,000 when it was sold to a local buyer.
Robert Kingsley agreed that Block A lots 1 & 2 & 1/2 of lot 3 at Paradise Bay He agreed
may need to be reviewed for equalization.
Assessor's Exhibits:
#A-l: Computer field sheet for subject property BOE: 91-027-LO
#A-2: Computer field sheet for subject property BOE: 91-028-LO
#A-3: Plat map of Tala Shores showing comparable sales
#A-4: Neighborhood/Land Code Rate/Description Listing
Board of Equalization Minutes: October 10, 1991
Page: 3
Petitioner's Exhibits:
#P-l: Paradise Bay Waterfront, percentage increase in assessment, revised 10-10-91
#P-2; Tala Shores Waterfront, percentage increase in assessment, revised 10-10-91
Chairman Dalgleish reported that the Board will make an on-site inspection of the property
on October 28, 1991 in the morning.
RUTH BALDWIN
101 BALDWIN ROAD
NORDLAND, W A. 98358
BOE: 91-115-R
PN: 921 094 026
Chairman Dalgleish explained the procedures of the Board of Equalization and then swore
in Robert Shold representing the Assessor's Office, and Ruth Baldwin, the appellant.
Ruth Baldwin explained that she is not appealing the 34 acre parcel of land (PN: 921 094
026). She withdrew this portion of her petition BOE: 91-115-R (A). She is only appealing
the one acre of land that her house sits on and the house (PN: 921 094 001), BOE: 91-115-
R (B).
Robert Shold made a recommendation to reduce the value of the house from $46,340 to
$40,055 because of an increase in the effective age from 30 to 35 years. He explained that
the letter dated July 29, 1991 that Mrs. Baldwin had submitted with her petition had several
comparables of nearby house reassessments, but these assessments did not include any land.
Mrs. Baldwin's value includes one acre of land and the house. He said that if the value of
her land was subtracted, the value of the increase in the house would have been in line with
the other comparables. He also presented a computer listing of nearby sales in the area.
Vice-Chairman Douglas asked if Mrs. Baldwin was using the Senior Exemption available to
her? She replied that she had been for the past few years.
Clerk Keegan noted that the on-site inspection would be on October 25, 1991 in the
morning.
Assessor's Exhibits:
#A-l Computer field sheet of subject property
#A-2 Location map
#A-3 Neighborhood/Land Code Rate/Description Listing
#A-4 Computer listing of sales in the area
Board of Equalization Minutes: October 10, 1991
Page: 4
DANffiL B. FORBES
39000 HOOD CANAL DRIVE N.E.
HANSVILLE, W A 98340
BOE: 91-112-LO
PN: 995 700 018
Robert Kingsley was present representing the Assessor's Office when Chairman Dalgleish
called the meeting to order. Chairman Dalgleish read the petition into the record in the
absence of Mr. Forbes. The property is located at Port Ludlow, South Bay #3, Lot 18. In
a letter dated July 29, 1991, Mr. Forbes explained that he had purchased the land in May,
1991, the lot had no view, and would be very difficult to build on.
Robert Kingsley explained that Mr. Forbes was correct, the Assessor had used the wrong
land code to make the valuation. Also, there should have been a 35% reduction for
topography. The Assessor's Office recommended that the valuation be reduced to $19,500.
Vice-Chairman Douglas asked if the two adjacent lots, Lot 16 and Lot 17 may need to be
equalized for the same reason? Both lots are listed for sale by Pope Resources at $20,000
each. At the present time they are assessed at $25,000 and $25,500 respectively. The Board
agreed to look at the two lots when they were at on-site inspections in the area.
Assessor's Exhibits:
#A-l Computer field sheet of subject property
#A-2 Real Estate Excise Tax for the subject parcel
#A-3 Map of Subdivision of the Plat, South Bay No. 3
#A-4 Neighborhood/Land Code Rate/Description Listing
GEORGE INDYKIEWICZl
1920 HIGHWAY #96
NEW BRIGHTON, MN 55112
BOE: 91-116-LO PN: 721 043 009
BOE: 91-117-LO PN: 721 043 001
BOE: 91-118-LO PN: 721 043 010
Chairman Dalgleish introduced the Board,
the Clerk and the Assessor's Office
representative Robert Kingsley. He
explained the hearing process and swore in Mr. Indykiewicz and Robert Kingley.
Mr. Indykiewicz explained that this lot had been for sale for several years, but when the
prospective buyers found that the land was unstable, they decided not to purchase it.
Chairman Dalgleish asked if Mr. Indykiewicz meant that it was eroding? He replied that
it was.
Robert Kingsley asked if the property was currently listed for sale?
Board of Equalization Minutes: October 10, 1991
Page: 5
Mr. Indykiewicz said that it was for sale and would be on the market for about two more
months. He explained that he had just found out about the unstable conditions. Vice-
Chairman Douglas asked where he had gotten this information? Mr. Indykiewicz said that
he had found the information in The Coastal Zoning Atlas of Washington.
Robert Kingsley explained that there were sales around Squamish Harbor that were
comparable. He said they also use sales listings as an indication of what the owners think
the property is worth. The property is listed at $350,000. He said he was not aware of the
unstable soil conditions in this area.
Chairman Dalgleish said that the Board will make an on-site inspection of the property on
October 28, 1991.
Vice-Chairman Douglas stated that for the record on PN: 721 043 009, Tax 1 that the
Assessor used a value of $600 a front foot (200 feet). They deducted 25% for excess front
footage and for topography. On Tax 2, which is 200 front feet of tidelands, they used the
standard rate of $20 and valued it at 95% because of excess tidelands. The total valuation
is $93,800.
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.il!~i~lii9n~iti n t e secon parce, w IC IS ont
,.,.",.",.,."."."""",,',"p""'.".'.'.'.".'"", feet the Assessor used a value of $800 a
front foot. They deducted 30% for excess
front footage and topography. The tidelands are 280 front feet also and they used the standard
rate of $20 and valued it at 89% because of excess tidelands. The total valuation is $161,785.
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I....~. ::I....I~II~~.:~II~IIIIIII~.~I:.I~tlill On the third parcel, the Assessor used the
...... ........................ ................................M.................................. base rate of $800 a front &oot for 100 front
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feet with a 15% reduction for topography.
The 100 front feet of adjoining tidelands are rated at the full value of $20 a front foot. The
total valuation is $70,000.
Mr. Indykiewicz asked the definition of tidelands?
Vice-Chairman Douglas explained that the term varied, but in this case "tideland" was the
property between mean high tide and extreme low. The uplands are valued on the number
of front feet you have on the waterfront. He also explained the criteria that the Assessor used
to value the property. The Board goes out to look at each parcel to see if the Assessor's data
is correct.
Mr. Indykiewicz explained that the land isn't worth anything, if a person can't build on it.
He feels the unstable conditions of this land make it unbuildable.
Board of Equalization Minutes: October 10, 1991
Page: 6
Vice-Chairman Douglas suggested that while Mr. Indykiewicz was in Port Townsend, he
visit the Health Department and ask if they agree that his property is not buildable. Also, he
should talk to the Planning Department and ask them to provide a letter that the property is
not buildable because of the geologic conditions of the soil. This documentation would give
new evidence that the valuation should be changed.
Assessor's Exhibits:
#A-l Computer field sheet of subject property
#A-2 Map showing the area of the lots
#A-3 NeighborhoodlLand Code Rate/Description Listing
LOUIS E. SCOTT
60 A PARADISE BAY ROAD #185
PORT LUDLOW, WN 98365
BOE: 91-119-LO
PN: 990 900 010
Chairman Dalgleish introduced the Board, the Clerk and the Assessor's office representative
Robert Kingsley. He also explained the hearing process and swore in Mr. Scott and Robert
Kingley.
Mr. Scott explained that he purchased the lot in July 1990. It had been on the market for
years and has an odd configuration and topography. He purchased it mainly as a greenbelt
for his home. After Mr. Scott made his appeal, he received a letter from Jeff Chapman in
the Assessor's Office explaining that the wrong land code. This letter also stated the Assessor
would recommend that the Board reduce the valuation to $40,000.
Robert Kingsley agreed with Mr. Scott.
MOTION
Vice-Chairman Douglas moved to accept the recommendation
of the Assessor's Office and reduce the valuation of this parcel
from $70,000 to $40,000. Chairman Dalgleish seconded the
motion which passed by unanimous vote.
.
Board of Equalization Minutes: October 10, 1991
Page: 7
There being no further business before the Board, the meeting adjourned.
APPROVED BY:
DATE APPROVED:
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A.C. DALGLE. CHAIRMAN
XLI~~
DAVID G. DO LAS, VI -CHAIRMAN
(Excused Absence) 0- i ~
ARCHIE L. BARBER, JR., MEMBER
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