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Jefferson County Board of Equalization
TELEPHONE: 385.9100
COURTHOUSE
P.O. BOX 1220
PORT TOWNSEND, WASHINGTON 98368
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JEFFERSON COUNTY BOARD OF EQUALIZATION
MINUTES
January 28, 1993
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 10:00 A.M.
Marlow and Richard A. Broders were present.
Members William S.
Chairman James A. DeLeo noted that on February 26, 1993 the Board conducted an
inspection of property in the Port Ludlow area.
APPROVAL OF MINUTES
Member Dick Broders moved to approve the minutes of January 5, 1993. Vice-Chairman
Bill Marlow seconded the motion which carried by a unanimous vote.
DETERMINATIONS
Richard F. Duce
HOE: 92-23-R
PN: 821 084 013
Vice-Chairman Bill Marlow stated that after conducting an inspection of the property and
researching the square footage multipliers used by the Assessor's office in assessing other
mini storage units, the Board determined the value should be reduced to $229,903.75. The
Board also took into consideration the sale price and the extensive information Mr. Duce
provided from both a cost and an income approach. Member Dick Broders moved to
overrule the Assessor's valuation and reduce the land value to $20,472.50 and the site
improvement value to $209,431.25 for a total of $229,903.75. Vice-Chairman Bill Marlow
seconded the motion which carried by a unanimous vote. (See also Minutes of November
10, 1992)
Oliver Gardner
BOE: 92-68-R
PN: 990 600 257
Vice Chairman Bill Marlow stated the Board visited the property and reviewed comparables
used by the Assessor. They determined the site improvement value will be reduced by 10%
since the Assessor's value did not accurately retlect the site improvement value. Vice-
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BOARD OF EQUALIZATION MEETING MINUTES - JANUARY 28, 1993 Page 2
Chairman Bill Marlow moved to overrule the Assessor's value and reduce the site
improvement value by 10% (from $131,780 to $118,602) for a total value of $145,602.
Member Dick Broders seconded the motion which carried by a unanimous vote. (See also
Minutes of January 5, 1993)
The Board recessed until 11:00 a.m. Chairman James A. DeLeo reconvened the meeting.
All members were present.
HEARING
Winney Construction Co.
P.O. BOx 801
Forks, W A 98331
BOE: 92-69-LO PN: 613 013 003
John Hancock Mutual Life Ins. Co.
Campbell Group
Suite 1720, I SW Columbia Ave.
Portland, OR 97258
BOE: 92-70-LO PN: 613 013 004
There were no representatives present from Winney Construction Co. or John Hancock
Mutual Life Insurance Co.lCampbell Group. Jeff Chapman was present on behalf of the
Assessor's oftlce. Chairman James A. DeLeo swore in Mr. Chapman and asked him to
proceed with his testimony. Mr. Chapman explained that the property is located in an area
of privately owned timberlands and is unimproved. It is a twenty acre parcel which is
owned by two different parties, each with 50% interest. The Assessor's office created two
separate parcel numbers for the property, each representing half of the total assessment.
Two different methods used by the Assessor's oftice to divide the taxes between ditlerent
owners are as follows:
1) Base the value of each parcel on the full property value and then reduce the value
by a percentage representing the percentage of interest of each owner (Le. 20 acres
@ $6OO/acre * 50% interest = $6,000.)
2) Base the value on a percentage of the number of acres (Le. 10 acres @ $6OO/acre
= $6,000) 10 acres being 50% of the 20 acre property parcel.
The property was revalued in 1992 and the two methods were confused and combined. Each
portion was valued at 10 acres @ $6OO/acres * 50% interest = $3,000. The valuation was
suppose to be $12,000 ($6,000 per interest). This error was discovered at the end of the
year and each owner was sent a corrected notice raising their assessed value from $3,000 to
$6,000.
The appellants have indicated that they should be assessed at $83.50/acre as other timberland
is. In order for the appellants to receive the special tax assessment they must be enrolled in
the timberland program under the criteria spelled out in RCW 84.33. The property was not
BOARD OF EQUALIZATION MEETING MINUTES - JANUARY 28, 1993 Page 3
previously enrolled, however both parties have submitted an application along with a forest
management plan and have been accepted. Since they were accepted in 1993 they will go
on the assessment rolls next year in the timberland program and their 1994 taxes will retlect
the timber rate.
Mr. Chapman stated the Assessor's otlice will reduce the value to $5oo/acre if it is
agreeable to the appellants. He will contact the appellant regarding the reduction and notify
the Board of their decision.
Meeting Adjourned.
JEFFERSON COUNTY
BOARD OF EQUALIZATION
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Erin K. Plastow, Clerk of the Board
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William S. Marlow, Vice-Chairman