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Home My WebLink AboutM110591 CE. ~;){)1J .;? '/~ . q,;;::;--- 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 5, 1 9 9 1 The Board of Equalization convened at 9:30 a.m. with Chairman AC. Dalgleish, Vice- Chairman David G. Douglas, Member Archie Barber, Jr.and Clerk Julie Matthes present. The Board dispensed with the reading of the Minutes of previous meetings at this time. HEARINGS RICHARD & VALERIE DURLING 11 FOSTER LANE PORT LUDLOW, WA. 98365 BOE: 91-087-R PN: 990 600 368 Chairman Dalgleish introduced the Board, the Clerk and the Assessor's Office representative Robert Kingsley. He also explained the hearing process and swore in Mrs. Durling and Robert Kingley. This is a continuance of a hearing dated September 30, 1991. Mr. and Mrs. Durling had requested information for their appeal from the Assessor's office that they did not receive. Mrs. Durling stated she had not received much information, but she would proceed at this time. The house is 14 years old and the roof and half of the windows need to be replaced. There is water damage inside from the leaks in the roof. Mrs. Durling explained there was only a slight view through the trees. She added that the comparable that she had received from the Assessor's Office had a swimming pool, a panorama view, and more square feet, therefore she didn't feel it was "comparable". Board of Equalization Minutes: November 5, 1991 Page; 2 Robert Kingsley agreed with Mrs. Durling on the comparable property. The Durling's lot is coded or valued incorrectly. He agrees the land value should be reduced to $40,000. He does maintain that improvements depreciation is fair. Mrs. Durling said that they would have to put $20,000-$25,000 into the house to sell it. Vice-Chairman David Douglas stated for the record the current land code is 1145 at $55,000. The Assessor's recommendation would be land code 1154 (fair to average view, obstructed by trees and other homes) valued at $40,000. Exhibits: #A-l Computer field sheet for subject property #A-2 Appellant's comp sheet #A-3 Neighborhood/Land Code Rate/Description Listing The Board had an on-site inspection of this parcel on October 15, 1991 at 10:00 a.m. with a Deputy Assessor. VERNON & LENA HUMBER 164 SLEEPY HOLLOW DRIVE SAN ANSELMO, CA. 94960 BOE: 91-004-PP PN: 10-11445(1990) Chairman Douglas swore in Assessment Operations Manager Jeff Chapman, Personal Property Technician Kathy Guzman, and Property Data Technician Sherrie Rosbach who were present to represent the Assessor's Office. Mr. & Mrs. Humber were not present. Jeff Chapman explained the key issue in this case is what personal property existed at Manresa Castle on January 1, 1990. This would include items that were there when Mrs. Humber purchased the property and any additional items she purchased after she acquired the business in mid 1989. Jeff Chapman quoted a portion of the Determination No. 91-287 from D.l. Okamoto of the State Department of Revenue. "..the depreciation schedule supplied by the taxpayer corroborates her contention that much of the property purchased from Smith had to be replaced. The schedule shows that an additional $200,000 was spent by the taxpayer for restaurant and hotel equipment, computers, and furnishings within fourteen months of the acquisition." Jeff Chapman explained that Mrs. Humber would have to pay personal property taxes on any of these items that were purchased before January 1, 1990, as well as the items she kept from the original purchase of the business. Board of Equalization Minutes: November 5, 1991 Page: 3 When the State Auditor did an on-site inspection of Manresa Castle, they made a complete listing, although it did not detail the guestrooms. From this list the Assessor's Office compiled a list of 109 items that they think were on-site on January 1, 1990. Jeff Chapman stated that some of the items on this list were probably purchased after January 1, 1991. He added that Mrs. Humber needs to specify which items she agrees to on the list. Vice-Chairman Douglas read from State Determination No. 91-287, Registration No. 601 239 282, Use Tax Return for Lena and Vernon Humber, the Hearing date was July 23, 1991 and the date of the opinion of D.l. Okamoto was October 1, 1991. "The taxpayer's petition is granted in part, denied in part and remanded in part. The file shall be remanded to the Miscellaneous Tax Division for the proper adjustments consistent with this determination. The taxpayer is directed to submit the proper records to the auditor by November 30, 1991." The Assessor's Office has prepared a letter to Mrs. Humber asking her to list the items in Manresa Castle on January 1, 1990. The Board agreed that it be sent to Mrs. Humber with a request that she respond in 10 days. After that, another hearing could be held where she can present how much she thinks these items are worth and the Assessor's Office can respond. Assessor's Exhibits: #A-l Assessors memo to the BOE re: personal property evaluation, dated November 4, 1991 Petitioner's Exhibits: #P-l Humbers letter to the BOE dated October 17, 1991 regarding new information LYLE & RUTH KNUDSEN 6228 129TH AVENUE S.E. BELLEVUE, W A 98006 BOE: 91-097.R PN: 021 282 008 Chairman Dalgleish introduced the Board, the Clerk and the Assessor's office representative Robert Shold. He also explained the hearing process and swore in Mr. Knudsen and Robert Shold. This hearing is rescheduled from October 2, 1991 because Mr. Knudsen had not received the information he had requested from the Assessor's Office by the date of his original hearing. Mr. Knudsen stated that the Board had done an on-site inspection of his property on October 25, 1991. He feels that location plays an important part in the value of a piece of property. In his opinion, Schwartz Road is a less desireable part of Marrowstone Island. There are businesses with old cars and machinery laying around. The comparable sales information that he received from the Assessor's Office shows no sales on Schwartz Road since 1989. He cited two of these sales from 1989 on Schwartz Road. He also discussed comparables on the east side of Marrowstone Island, which he contends is a nicer neighborhood. Board of Equalization Minutes: November 5, 1991 Page: 4 Mr. Knudsen explained that there are water problems on Marrowstone. He has a well, but about five years ago the water started to get a salt taste and a sulfur smell. He is also concerned about the limited water supply in case of a fire. Robert Shold said that Marrowstone Island is known for water and septic problems and the Assessor takes that into consideration when making valuations, that is the reason all the comparables are on the island. Vice-Chairman Douglas stated for the record that the Assessor's Office used neighborhood code 3140 and land code 1535 to establish the land value. Assessor's Exhibits: #A-l Computer Field Sheet of Subject Property A-2 Map of MaHowstone Island A-3 Neighborhood Land Codes, Rate/Description Listing A-4 Comparables #1-6 Petitioner's Exhibit: #P-l Data presented at the November 5, 1991 Hearing Chairman Dalgleish said that Mr. Knudsen would be notified in writing when the Board made it's decision. There being no further business before the Board, the meeting adjourned until November 8, 1991. APPROVED BY: DATE APPROVED: ,./,./ .'/ ~. " ,: l ", . ./. .' I I'~\ ...,c. : /cu'; A.C.DALGLEIS~/CHAIRMAN c;J '.CfJ (L DA VIgtlO~LAS, ~CHAlRMAN C ",-p-' D ~. /.5'~ ~. ARCHIE L. BARBER, JR., MEMBE :jPJM 11.. /l?P--' ATTEST: {)tdii4.~~ tl'ie A. Matt es