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Home My WebLink AboutM112091 cc: Q<;V€S;S{)"O CJ, .f;}. .Cj~ JEFFERSON COUNTY BOARD OF EQUALIZATION A. C. DALGLEISH DAVID G. DOUGLAS ARCIDE BARBER, JR. JAMES A. DE LEO CHAIRMAN VICE-CHAIRMAN MEMBER ALTERNATE MINUTES NOVEMBER 20, 1991 The Board of Equalization convened at 9:30 a.m. with Chairman A.c. Dalgleish, Vice- Chairman David G. Douglas, Member Archie Barber, Jr. and Clerk Julie Matthes present. DETERMINATIONS CoUeen McCahill BOE:91-032-R PN:021 324 014 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 3, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $69,750; the improvements were reduced from $34,385 to $21,000. The land value is consistent with the neighborhood code. The reduction in the improvements was because the mobile home was over valued for its age. The total valuation of the property is reduced from $104,135 to $90,750. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Donald S. Cobb BOE:91-033-LO PN:921 292 021 The minutes of August 30, 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 3, 1991 and a Deputy Assessor was present. Board of Equalization Minutes: November 20, 1991 Page: 2 MOTION Vice-Chairman Douglas moved to sustain the land valuation at $17,600. The appellant did not provide any evidence to support his request for reduction in land value. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Donald S. Cobb BOE:91-034-LO PN:921 292 022 The minutes of August 30, 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 3, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $4,500. The appellant did not provide any evidence to support his request for reduction in land value. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Vernon S. Mathisen BOE:91-035-LO PN:021 283 015 The minutes of August 30, 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 3, 1991 and a Deputy Assessor was present. MOTION Vice-Chairman Douglas moved to sustain the land valuation at $15,000. The land value is consistent with the Assessor's valuation. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Vernon S. Mathisen BOE:91-036-R PN:021 283 016 The minutes of August 30, 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 3, 1991 and a Deputy Assessor was present. Board of Equalization Minutes: November 20, 1991 Page: 3 MOTION Vice-Chairman Douglas moved to sustain the land valuation at $19,000. The improvements were reduced from $55,975 to $43,855. The reduction on the improvements was because the appellant presented evidence that the mobile home was over valued. The total valuation was reduced from $74,975 to $62,855. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Robert W. Taylor BOE:91-037-LO PN:501 031 019 The minutes of August 30, 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 Vice-Chairman Douglas moved to overrule the Assessor and reduce the land valuation from $58,895 to $31,395. The Board sustains the current valuation of the tidelands at $3,895. In a letter to David Goldsmith dated June 19, 1989 from Betty Rodrick, Department of Wildlife non-game, preservation biologist, she recommended that under the public benefit rating system, landowners can receive a minimum reduction of property tax of 50%. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Vice-Chairman Douglas noted that the Board has also prepared equalization notices on the other parcels that are affected by this eagle nest territory. MOTION Vice-Chairman Douglas moved that the Board of Equalization be recessed and reconvened for the purpose of equalization. The Board of Equalization reconvened for 1990 for equalization purposes. Board of Equalization Minutes: November 20, 1991 Page: 4 EQUALIZATION James J. and June C. Eldred BOE:91-128-EQU PN:501 031 014 This is an equalization due to eagle nest habitat. MOTION Vice-Chairman Douglas moved to overrule the Assessor and reduce the land valuation from $46,728 to $23,364. The Board sustains the current valuation of the tidelands at $4,878. In a letter to David Goldsmith dated June 19, 1989 from Betty Rodrick, Department of Wildlife non-game, preservation biologist, she recommended that under the public benefit rating system, landowners can receive a minimum reduction of property tax of 50%. The total valuation is reduced from $51,606 to $28,242. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. James L. and Nancy L. Gereaux BOE:91-129-EQU PN:501 031 015 This is an equalization due to eagle nest habitat. MOTION Vice-Chairman Douglas moved to overrule the Assessor and reduce the land valuation from $42,750 to $32,438. The Board sustains the current valuation of the tidelands at $3,800. In a letter to David Goldsmith dated June 19, 1989 from Betty Rodrick, Department of Wildlife non-game, preservation biologist, she recommended that under the public benefit rating system, landowners can receive a minimum reduction of property tax of 50%. However, the property owners are presently occupying a permanent residence (mobile home) and are restricted to certain conditions, therefore, the Board is reducing the upland portion by 25%. The total valuation is reduced from $46,550 to $36,238. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Carson Kaan BOE:91-130-EQU PN:501 031 016 This is an equalization due to eagle nest habitat. Board of Equalization Minutes: November 20, 1991 Page: 5 MOTION Vice-Chairman Douglas moved to overrule the Assessor and reduce the land valuation from $53,763 to $26,882. The Board sustains the current valuation of the tidelands at $4,232. In a letter to David Goldsmith dated June 19, 1989 from Betty Rodrick, Department of Wildlife non-game, preservation biologist, she recommended that under the public benefit rating system, landowners can receive a minimum reduction of property tax of 50%. The total valuation is reduced from $57,995 to $31,114. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. James A. and Karen E. Almon BOE:91-131-EQU PN:501 031 017 This is an equalization due to eagle nest habitat. MOTION Vice-Chairman Douglas moved to overrule the Assessor and reduce the land valuation from $65,148 to $32,574. The Board sustains the current valuation of the tidelands at $4,750. In a letter to David Goldsmith dated June 19, 1989 from Betty Rodrick, Department of Wildlife non-game, preservation biologist, she recommended that under the public benefit rating system, landowners can receive a minimum reduction of property tax of 50%. The total valuation is reduced from $69,898 to $37,324. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. James A. and Karen E. Almon BOE:91-132-EQU PN:501 031 018 This is an equalization due to eagle nest habitat. MOTION Vice-Chairman Douglas moved to overrule the Assessor and reduce the land valuation from $55,000 to $27,500. The Board sustains the current valuation of the tidelands at $3,895. In a letter to David Goldsmith dated June 19, 1989 from Betty Rodrick, Department of Wildlife non-game, preservation biologist, she recommended that under the public benefit rating system, landowners can receive a minimum reduction of property tax of 50%. The total valuation is reduced from $58,895 to $31,395. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Board of Equalization Minutes: November 20, 1991 Page: 6 Chairman Dalgleish read into the record a letter that was sent to each property owner on the Coyle Peninsula whose land was equalized due to eagle habitat. (BOE: 91-128-EQU through 91-132-EQU) The letter read as follows: "Your neighbor on Hazel Point, Robert W. Taylor brought a petition before us this year to have his land valuation reduced. His reason for the appeal was that the land was an eagle habitat and was therefore limited in use. Mr. Taylor submitted an Eagle Management Plan for his property from the Department of Wildlife that explains eagle habitat areas and their use. As a result of the limitations placed upon the use of the property by this plan, we have decided to reduce the valuation on Mr. Taylor's land and to equalize your land value for the same reason." MOTION Vice-Chairman Douglas moved to reconvene the Board of Equalization for the purpose of 1991 determinations. Vernon and Lena Humber BOE:91-004-PP PN:10-11445(1990) The Board held a hearing on this petition on September 18, 1991 and reconvened on November 5, 1991 to review new evidence received from the appellant. The Assessor provided the Board with a current computer listing of the valuations of all personal property as they know it for January 1, 1990. The Board received a letter from the Assessor's office recommending the value of the furniture in the guest rooms should be reduced to $2100 per room and the antique bar shown on the list should be deleted because it was acquired after that time. (See BOE tape #47-91) MOTION Vice-Chairman Douglas moved to overrule the Assessor and reduce the personal property valuation from $289,040 to $162,749. The basis for this decision is that the value of each guest room be reduced to $2100 and the value of the antique bar be deleted because it was purchased after January 1, 1990. Member Archie Barber, Jr. seconded the motion which carried by a unanimous vote. Board of Equalization Minutes: November 20, 1991 Page: 7 There being no further business before the Board, the meeting adjourned until November 22, 1991. APPROVED BY: DATE APPROVED: " . / ... I /~....~!~t A.t. 'citE'., CHAIRMAN L B~ DAVID G. ~OUGLA VICE-CHAIRMAN 1PJJul1 PI J /qf/7 ATTEST: (L f d' --I. /f_...L / f ARCHIE L. BARBER, JR., MEMBE cAJiJ a .~.tS ~lie A. Malt es