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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
N 0 V E M B E R 1 9, 1 9 9 1
The Board of Equalization convened at 9:30 a.m. with Vice-Chairman David G. Douglas,
Member Archie Barber, Jr. present. The day was spent in decision making on determinations.
DETERMINATIONS
Norman Sather
BOE: #91-015-C PN: 989700 401
The minutes of October 21, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to sustain the land valuation at $165,000
and the improvements at $50,000. The total valuation is $215,000. The
appellant failed to provide any clear, cogent evidence that the Assessor had
used a fundamentally wrong basis to determine the valuation. Vice-
Chairman Douglas seconded the motion which carried by a unanimous
vote.
Board of Equalization Minutes: November 19, 1991 Page: 2
William M. Thomas BOE: #91-016-C PN: 989700 402
The minutes of October 21, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to sustain the land valuation at $2,200.
The appellant failed to provide any clear, cogent evidence that the Assessor
had used a fundamentally wrong basis to determine the valuation. Vice-
Chairman Douglas seconded the motion which carried by a unanimous
vote.
William M. Thomas
BOE: #91-017-C PN: 989 700 403
The minutes of October 21, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to sustain the land valuation at $55,000
and the improvements at $75,000. The total valuation is $130,000. The
appellant failed to provide any clear, cogent evidence that the Assessor
had used a fundamentally wrong basis to determine the valuation. Vice-
Chairman Douglas seconded the motion which carried by a unanimous
vote.
Paul Kay
BOE: #91-018-LO PN: 701 325 005
The minutes of October 21, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to reduce the land valuation from
$77,500 to $62,000. The Assessor used superior lots as comparables and
acknowledges the valuation should have been lower. Vice-Chairman Douglas
seconded the motion which carried by a unanimous vote.
Board of Equalization Minutes: November 19, 1991 Page: 3
Paul Kay BOE: #91-019-LO PN: 701 325 006
The minutes of October 21, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to reduce the land valuation from
$77,500 to $62,000. The Assessor used superior lots as comparables and
acknowledges the valuation should have been lower. Vice-Chairman Douglas
seconded the motion which carried by a unanimous vote.
Paul Kay
BOE: #91-020-LO PN: 701 325 007
The minutes of October 21, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to reduce the land valuation from
$77,500 to $58,000. The Assessor used superior lots as comparables and
acknowledges the valuation should have been lower. Vice-Chairman Douglas
seconded the motion which carried by a unanimous vote.
Paul Kay
BOE: #91-021-LO PN: 701 325 008
The minutes of October 21, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to reduce the land valuation from
$77,500 to $60,000. The Assessor used superior lots as comparables and
acknowledges the valuation should have been lower. Vice-Chairman Douglas
seconded the motion which carried by a unanimous vote.
Board of Equalization Minutes: November 19, 1991 Page: 4
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The minutes of October 21, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to reduce the land valuation from
$77,500 to $74,000. The Assessor used superior lots as comparables and
acknowledges the valuation should have been lower. Vice-Chairman Douglas
seconded the motion which carried by a unanimous vote.
Paul Kay
BOE: #91-023-LO PN: 701 325 011
The minutes of October 21, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to reduce the land valuation from
$107,975 to $85,000. The Assessor used superior lots as comparables and
acknowledges the valuation should have been lower. Vice-Chairman Douglas
seconded the motion which carried by a unanimous vote.
Paul Kay
BOE: #91-024-LO PN: 701 325 012
The minutes of October 21, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on October 28, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to reduce the land valuation from
$108,675 to $80,000. The Assessor used superior lots as comparables and
acknowledges the valuation should have been lower. Vice-Chairman Douglas
seconded the motion which carried by a unanimous vote.
Board of Equalization Minutes: November 19, 1991 Page: 5
Grace Spillman Ver Hoeven BOE: #91-029-LO PN: 950 101 003
The minutes of August 27, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on September 23, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to reduce the land valuation from
$4,000 to $1,500. The property is an uniIllable marsh. Vice-Chairman
Douglas seconded the motion which carried by a unanimous vote.
Grace Spillman Ver Hoeven
BOE: #91-030-LO PN: 950 100 906
The minutes of August 27, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on September 23, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to sustain the land valuation at $875.
The appellant failed to provide evidence substantiating the claim of
overvaluation. Vice-Chairman Douglas seconded the motion which carried
by a unanimous vote.
Joe Thorsen
BOE: #91-031-LO PN: 984 000 120
The minutes of August 13, 1991 show the facts presented to the Board. Available data was
reviewed and the Board noted that an on-site inspection was held on September 23, 1991 and
a Deputy Assessor was present.
MOTION
Member Archie Barber, Jr. moved to sustain the land valuation at $42,500
and the improvements at $46,730 for a total valuation of $89,230. The
Assessor's basis for establishing valuation appears to be appropriate. Vice-
Chairman Douglas seconded the motion which carried by a unanimous vote.
Board of Equalization Minutes: November 19, 1991
Page: 6
There being no further business before the Board, the meeting adjourned. The Board will
reconvene November 20, 1991 at 9:00 a.m.
APPROVED BY:
DATE APPROVED:
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A.C.DALGLEISH, CHAIRMAN
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DAVID G. DO LAS, VI -CHAIRMAN
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ATTEST:
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ARCillE BARBER, JR., MEMBER
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