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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
AUGUST 18, 1994
James A. DeLeo
Richard A. Broders
William S. Marlow
Lars Watson
Chairman
Vice-Chairman
Member
Alternate
Chairman James A. DeLeo called the meeting to order at 10:00 A.M. Members William S.
Marlow and Richard A. Broders were present.
CORRESPONDENCE
The Board received a letter from the King County Board of Appeals/Equalization asking for
support for a request to the Legislature to consider an amendment that would limit the timeframe
for valuation settlements. The deadline would be 14 days prior to the hearing. After a brief
discussion, Member Bill Marlow moved to send a letter to the King County Board of
Appeals/Equalization in support of their request. Vice-Chairman Dick Broders seconded the
motion which carried by unanimous vote.
HEARINGS
Robert J. Clouse
2011 Redwood Street
Port Townsend, W A 98368
BOE: 94-12-LO
94-13-LO
94-14-LO
PN: 985 203 701
985 202 801
985 202 802
Robert J. Clouse was present. Robert Kingsley and Bob Shold were present on behalf of the
Assessor's office. Chairman James A. DeLeo explained the hearing process and swore them in.
Mr. Clouse stated that he owns 14 lots in the City of Port Townsend and he is protesting the
dollar amount per lot that he has been assessed. He is being assessed for prime residential
property, although he has used the land for pasture for his cattle since 1956. It is zoned
"agriculture". He is not interested in selling or developing the property.
Mr. Clouse has been accepted into the Open Space Agriculture Program this year, which will
reduce his taxes starting next year. His reason for coming before the Board is to ask to have his
valuation reduced before he goes into the Open Space Program.
Robert Kingsley said that the sales in the area show that the lots are assessed at fair market
value.
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Board of Equalization Minutes - August 18, 1994
Page: 2
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.
Dashley & Nancy Graham
1042 Cass Street
Port Townsend, W A 98368
ROE: 94-15-R
PN: 965 700 405
Dashley & Nancy Graham were present. Robert Kingsley and Jack Westerman were present on
behalf of the Assessor's office. Chairman James A. DeLeo explained the hearing process and
swore them in. Mrs. Graham presented a letter that they sent to Assessor Jack Westerman,
protesting the increase in their taxes in the last revaluation cycle.
Mr. Graham stated that a major concern that affects the property value is loss of view because a
neighboring residence was built in February, 1994. This home obstructs a view that the Graham's
had used as a focal point in their home. They had remodeled their home to enjoy the view,
adding a tower, a deck and a bay window.
The Grahams also presented information on adjoining properties where the houses have
comparable square footage and equal or better views. These houses are assessed much lower.
There was a discussion about the lot size of these properties.
Mr. Kingsley presented the Board with four comparable houses in the neighborhood, three of
which had recently sold. The fourth comparable is the house next door to the Grahams where the
view has also been obstructed by the new house.
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.
Charles Nordhoff
3439 37th Avenue West
Seattle, W A 98199
ROE: 94-10-R
PN: 990300 123
Charles Nordhoff was not present. Robert Kingsley and Jack Westerman were present on behalf
of the Assessor's office. Chairman James A. DeLeo swore them in. Mr. Westerman read a
letter, dated August 9, 1994, that he sent to Mr. Nordhoff regarding clarification of his appeal.
The Assessor's files show that this is a four bedroom condominium unit, or a five room rental
unit. Mr. Nordhoff stated in his petition that it is a three bedroom unit with only four rental
rooms.
The sale of the property in February, 1994 was not an "arms length" transaction, because the
buyer and seller knew each other. At the time, there was an outside appraisal to determine the
price. The appraisal was for a three bedroom unit. The independent appraiser was told that one
of the four bedrooms was to be sold to a neighboring unit. To Mr. Westerman's knowledge, this
transaction has not occurred; but if it did, the valuation would be reduced. The condominiums at
Port Ludlow are unique because the owners are able to rent them out by the room.
Board of Equalization Minutes - August 18, 1994
Page: 3
After hearing the testimony, the Board concurred that they would conduct an inspection of the
property and make a determination at a later date.
Donalda Porter
P.O. Box 545
Mollala, OR 97038
ROE: 94-08-LO
94-09-LO
PN: 954 600 101
954 600 125
Donalda Porter 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. Ms. Porter
explained that the Assessor has always valued this property in one lump sum. She owns 4/5 of
the ten lots and other relatives own 1/5. It is an undivided interest.
Recently she hired engineers to evaluate the property, including slope stability. On lots #1 and
#2, the bluff has eroded away over the past 60 years. These lots are not buildable. Lot #3 will
not support a septic system. Lot #4 is a marshy area and not buildable. Portions of lots #9 and
#10 would have to be used for a community drainfield. The community well would be located
on lot #8.
Ms. Porter's request to the Board is to evaluate the latest reports and put a value on each lot.
There was a brief discussion about Ms. Porter hiring an independent appraiser to do this work.
Robert Kingsley explained that for the purpose of discussion at this hearing, he had pro-rated
values for each lot. He stated that he had not addressed the separate merits of each lot in the
process.
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.
Chairman DeLeo adjourned the meeting until August 24, 1994 at 9:30 a.m.
MEETING ADJOURNED
JEFFERSON COUNTY
OARD OF EQUALIZATION
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William S. Marlow, Member