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Home My WebLink AboutM090392 .JefferSOn County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 B~.~rcl~,"~):-,{: '~,',~.. ,Xw:/-cl .." I~' ~. ,.,/" r. . ::;.;:,*\ ,,,. f:f,' . """:':}'!-c!\ f}I~; :,j- -:I ;1 '.' 'I ,t'"/,-,'-'fW "i' j,.1 ,\~,,' .",::;il: k!',1 ," M'" , , ',;/;f "'."1' J '1". ,fo,.~. ,', it l,J} ''!,r''ij!!~,'1 _ ,::,'/-il' f"'.,~",, ,.l):;;,,1!l, ';:;,', ',., " . \":,,,',,,,"'\ .!~ ,f;i' ~-" ' r ,'"Ih,';>t",.i:--'J' "'';''. ' ',' , !j." ,~'~'" '-'" ,'if. I "'1.. ",'1 11~.,r.'":.;-~~ ~<- t% 'A ,II' r; ~~~~-~' .~-4~ ~, --:~~,"---~~~~~~:::-..;~~-,---_._..-:: JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES September 3, 1992 James A. DeLeo William S. Marlow Richard A. Broders Lars Watson Chairman Vice-Chairman Member Alternate Chairman James A. DeLeo called the meeting to order at 9:30 A.M. Members William S. . Marlow and Richard A. Broders were also present. APPROVAL OF MINUTES Member Dick Broders moved to approve the Minutes of August 25, 1992 as presented. Chairman James A. DeLeo seconded the motion which carried by a unanimous vote. HEARINGS Jonathan Dudley 514 Franklin St. Port Townsend, W A 98368 BOE: 92-58-LO PN: 002 242 005 Mr. Dudley was not present. Robert Kingsley was present on behalf of the Assessor's Office. Mr. Kingsley reported on comparable sales in the area. After hearing the testimony of the Assessor's office the Board concurred that they would conduct as inspection of the property and make a determination at a later date. . .. "" 100% Recycled Paper . . . BOARD OF EQUALIZATION MEETING MINUTES - SEPTEMBER 3, 1992 Page 2 DETERMINATIONS Doug S. Lamy BOE: 92-19-C PN: 997 700 001 ASSESSOR'S INITIAL MARKET VALUE Land $ 25,000 Buildings 100 000 TOTAL $125,000 BOE DETERMINATION $ 25,000 100.000 $125,000 $ 25,000 100.000 $125,000 $ 45,000 100.000 $145,000 $ 65,000 200.000 $265,000 BOE: 92-20-C PN: 997 700 002 Land Buildings TOTAL $ 25,000 100 000 $125,000 $ 45,000 100.000 $145,000 $ 65,000 200.000 $265,000 BOE: 92-21-C PN: 997 700 003 Land Buildings TOTAL BOE: 92-22-C PN: 997 700 005 Land Buildings TOTAL Member Dick Broders moved to sustain the Assessor's valuation of petition numbers BOE 92-19-C, BOE 92-20-C, BOE 92-21-C and BOE 92-22-C, based on the fmding that the Assessor provided information for State statutes that say the separation of the units as condominiums has to be treated as if it were a subdivision, thus having separate tax numbers and separate tax evaluations. Vice-Chairman Bill Marlow seconded the motion which carried by a unanimous vote. Donalda C. Porter BOE: 92-12-LO PN: 954 600 101 ASSESSOR'S INITIAL MARKET VALUE Land $ 36,815 Buildings TOTAL $ 36,815 BOE DETERMINATION $ 36,815 $ 36,815 $110,450 $110,450 BOE: 92-13-LO PN: 954 600 125 Land Buildings TOTAL $110,450 $110,450 Member Dick Broders moved to sustain the Assessor's valuation of petition numbers BOE 92-12-LO and BOE 92-13-LO, based on the fmding that the appellant did not supply any clear, cogent and concise information that would support her claim for less valuation. Vice-Chairman Bill Marlow seconded the motion which carried by a unanimous vote. . . . BOARD OF EQUALIZATION MEETING MINUTES - SEPTEMBER 3, 1992 Page 3 Robert Erb BOE: 92-30-LO PN: 001 335 003 Vice-Chairman Bill Marlow moved to accept the change in valuation from $45,000 to $36,000 recommended by the Assessor's office and agreed to by Mr. Erb. Member Dick Broders seconded the motion which carried by a unanimous vote. HEARINGS CONTINUED Fred Parkinson 20721 NE 3rd Redmond, W A 98053 BOE: 92-44-LO PN: 921 195 001 Ms. Parkinson was present. Robert Kingsley was present on behalf of the Assessor's office. Chairman James A. DeLeo explained the hearing process and swore them in. Mrs. Parkinson stated they purchased this property in December of 1991 for $89,750 with a contractual agreement that water would be run to the property in 1993. Since they purchased the property close to the January 1, 1992 cutoff date and since there is no water she feels the purchase price is more retlective of the market than the Assessor's value of $95,000. Ms. Parkinson added that the valuation method the Assessor used did not take into consideration the limited view and steep terrain of their lot. Mr. Kingsley explained that the value is determined by market sales. He stated the Assessor's office bases the assessments on figures from excise tax affidavits. The Parkinson's affidavit showed the sale price of $91,250. The lots were valued as sites rather than per acre. A site in appraisal terms is property which is purchased for a single building site. Ms. Parkinson explained that the $1,500 variance in the sale price was for finance fees. The Parkinson's chose not to fmance. After hearing the testimony of both parties the Board concurred they would conduct an inspection of the property and make a determination at a later date. Harry H. Dudley 14563 186th PI. NE Woodinville, W A 98072 BOE: 92-49-LO PN: 002 242 022 Mr. Dudley was present. Robert Kingsley was present on behalf of the Assessor's office. Chairman James A. DeLeo explained the hearing process and swore them in. Mr. Dudley stated that the comparable sales the Assessor sent to him were sales that occurred when the market was peaking. He stated he had spoken with realtors that stated the market had . . . BOARD OF EQUALIZATION MEETING MINUTES - SEPTEMBER 3, 1992 Page 4 dropped from the time the comparable sales took place to the time of the cutoff date, January 1, 1992. He added that he intends to use this property as a single building site and his impact on the county will only be that of one family. Mr. Kingsley stated that the Assessor operates under State Laws which states the Assessor's office must assess property at 100% of fair market value and assess it at the highest and best use which is not necessarily the current use. Comparable sales that have occurred in this area indicate that the assessment was fair and equitable. In response to the realtors statement, there have not been any recent sales to indicate that the values are going down. After hearing the testimony of both parties the Board concurred that they would conduct an inspection of the property and make a determination at a later date. Stanley Pawelek 10602 Sherwood Dr. SW Tacoma, W A 98498 BOE: 92-51-LO 001 063 006 PN: Me. Pawelek was not present. Robert Kingsley was present on behalf of the Assessor's office. Mr. Kingsley reported that Mr. Pawelek recently had his property surveyed and a copy was presented to the board. He stated the previous survey used in assessing the property was inaccurate so the Assessor's office will lower the value. Mr. Kingsley recommended reducing the value from $137,230 to $1l1,280 and stated that Me. Pawelek is in agreement with the new value. After hearing the testimony the Board concurred to accept the change in valuation recommended by the Assessor's office and agreed to by Mr. Pawelek. George C. DeBruyn 17100 SE 149 Renton, W A 98059 BOE: 92-53-LO PN: 002 342 014 Mr. DeBruyn was not present. Robert Kingsley was present on behalf of the Assessor's office. Me. Kingsley stated the Assessor's office agrees with Me. DeBruyn that the property is over valued. He recommended the value be reduced from $41,500 to $10,000. Mr. DeBruyn is in agreement with the recommendation. Chairman James A. DeLeo moved to accept the change in valuation recommended by the Assessor's office and agreed to by Mr. DeBruyn. Vice-Chairman Bill Marlow seconded the motion which carried by a unanimous vote. BOARD OF EQUALIZATION MEETING MINUTES - SEPTEMBER 3, 1992 Page 5 . Chairman James A. DeLeo adjourned the meeting until 9:30, September 8, 1992. . . ATTEST: JEFFERSON COUNTY BOARD OF EQUALIZATION JrJl~'~ '-{{ Y.iMlm~ Erin K. Plastow, Oerk of the Board Ja c:::::-:::- ~u~ ~- ~ William S. Marlow, Vice-Chairman ~~