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Home My WebLink AboutM082494 I I Jefferson County Board of Equalization TELEPHONE: 385.9100 COURTHOUSE P.O. BOX 1220 PORT TOWNSEND, WASHINGTON 98368 r-'/~2 :~ '''S ~ '~' i Q( : ,,;;;~' j t"k>";-~-"\ -,,/"--'1 { . f:'~-i-rP~ ,~'f ',---~ lf~ ____'; -, ~'_, ~:1f+ :.,-0-" :" .:,-~ i,N)/- ~~J "~" " ,~/' },,~,)f' '~""1:-..:".'" ',"W; /1>1 ,""'.i~~ ' .,):'~" ~,_~;t*:.,;~-'7~~~;:,~' ,''.,\~JJ~ "~'>-,r ,L ~,_,_~" '~,," - ': ",- ",J~:' ,',11~,,;<;,';:,' ~Jl '..,'W " ., '., :4~ 'ii, (i'F';~llIl.,"-' ",.'1,:",', ~'-';"~~"-' -~~ ~ar~ " . ="'--=""_ __~ JEFFERSON COUNTY BOARD OF EQUALIZATION MINUTES AUGUST 24, 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 9:30 A.M. Members William S. Marlow and Richard A. Broders were present. HEARING WAIVERS Member Bill Marlow read the Hearing Waivers into the record that were received from the following Petitioners: Allan J. Kollar BOE: 94-06-LO PN: 701 191 006 Marie Amerson BOE: 94-38-LO PN: 901 024 104 The corrected market values were agreed upon by each Petitioner and the Assessor's Office. (See Attached) Member Bill Marlow moved to accept the waivers for Allan Kollar and Marie Amerson. Vice-Chairman Dick Broders seconded the motion which carried by unanimous vote. HEARINGS John R. Hansen Old Alcohol Plant P.O. Box 1369 Port Hadlock, WA 98368 BOE: 94-16-C Through 94-36-C PN: (See Attached) Mr. and Mrs. John R. Hansen were present. Jack Westerman and Bob Shold were present on behalf of the Assessor's office. Vice-Chairman Dick Broders requested that he not be included in hearing this case due to ft \.J 100% Recycled Paper BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 24, 1994 Page 2 "appearance of fairness" issues. Chairman DeLeo suggested that he sit in the audience as an observer. Mr. Westerman went on record to say that he did not object to Vice-Chairman Broders observing the hearing, as long as he was not involved in the decision making. Mr. and Mrs. Hansen agreed that Vice-Chairman Broders could observe the hearing. Chairman James A. DeLeo explained the hearing process and swore them in. Mrs. Hansen read a letter into the record that they submitted with their petition. This appeal is for the Old Alcohol Plant and Marina. Mr. & Mrs. Hansen were forced to foreclose on the last owners when the property was scheduled for tax sale because of $106,320 in back taxes. The business is for sale at the present time. An offer of $2 million was made, which the Hansens did not counter offer or accept because the terms were not appropriate for their situation. Member Bill Marlow asked if all the property is valued as commercia] property? Jack Westerman explained that the value of the parcel where the restaurant and inn are located reflects the value of the commercial improvements. The condominiums are assessed per site value rather than per lot value. The other parcels are assessed comparable to other residential property in the area. Several of the parcels are the drainfield and reserve drainfield that serve the business. Jack Westerman explained that the former owner paid Mr. & Mrs. Hansen $2,800,000 in 1989 for the property, which included the old marina. In 1991, it was revalued by the Assessor's Office at $2,345,685, but the new marina was not included in that valuation. He added that this is unique property and there are no comparables in the area. Member Bill Marlow asked Mr. Hansen if they went through foreclosure procedures when they got the property back? If so, what was the value at that time? Mr. Hansen answered that the value was $2,400,000, the amount of the unpaid contract. 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. The morning session was adjourned. Vice-Chairman Dick Broders and Member Bill Marlow were present for the afternoon session. Chairman James DeLeo was not present. Joseph Pollack 310 Disney Road Nordland, W A 98358 BOE: 94-40-R PN: 921 094 011 Joseph Pollack was present. Dale Baron, a loca] real estate agent was also present to give testimony. Bob Sho]d was present on behalf of the Assessor's office. Vice Chairman Dick Broders explained the hearing process and swore them in. Mr. Pollack stated that he purchased this property for $250,000 in June, 1994. It was an "arm's length transaction". At that point, Mr. Pollack questioned Ms. Baron. She explained that the property had been listed for three years. Her office had the listing for almost a year and she estimated that it was shown twice a month during that time. She said she had no knowledge of any other offers on the property. She added that, in her opinion, the fair market value of the house is what it sold for. BOARD OF EQUALIZATION MEETING MINUTES - AUGUST 24,1994 Page 3 Bob Shold stated that there must be unique conditions that would cause a reduction in the selling price of almost $100,000. He added that he has not visited the site in four years. Mr. Pollack said that the house is a very unusual design. It is a large four bedroom house that is unsuitable for children because of the high bluff. An engineer's report that was done recently shows that the bluff is eroding yearly. The house is 10 feet from the edge. 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. Vice-Chairman Dick Broders adjourned the meeting until August 31, 1994 at 9:30 a.m. The Board met on August 31, 1994 to schedule onsite inspections. At that meeting, they also scheduled hearings for petitions that had been received. MEETING ADJOURNED JEFFERSON COUNTY ARD OF EQUALIZATION ~ 1/ William S. Marlow, Member John R. Hansen Old Alcohol Plant Lodge & Marina Port Hadlock, W A APPEAL NO. BOE: 94-16-C BOE: 94-17-C BOE: 94-18-C BOE: 94-19-C BOE: 94-20-C BOE: 94-21-C BOE: 94-22-C BOE: 94-23-C BOE: 94-24-C BOE: 94-25-C BOE: 94-26-C BOE: 94-27-C BOE: 94-28-C BOE: 94-29-C BOE: 94-30-C BOE: 94-31-C BOE: 94-32-C BOE: 94-33-C BOE: 94-34-C BOE: 94-35-C BOE: 94-36-C PARCEL NO. PN: 901 014 007 PN: 901 014 003 PN: 901 014 006 PN: 901 121 007 PN: 962700 041 PN: 931 800 706 PN: 931 800 101 PN: 931 800 703 PN: 931 800 704 PN: 931 800 705 PN: 932 800 017 PN: 932 800 016 PN: 932 800 019 PN: 932 800 023 PN: 932 800 024 PN: 932 800 018 PN: 932 800 025 PN: 962700 042 PN: 962 700 115 PN: 931 800 707 PN: 931 800 805 ASSESSMENT ROLL CORRECTIONS AGREED TO BY THE TAXPAYER Completion of this fonn will withdraw your petition from the County Board of Equalization. This is to notify the JEFFERSON County Board of Equaliz.ation that the assessor and taXpayer have signed this agreement as to the true and fair value of the taXpayer's property. The agreed upon value Is the value as of January I of the year In which the property was last revalued by the assessor according to a revaluation cycle approved by the Department of Revenue. PETITION NO.: TAXPAYER.: PARCEL NO.: BOE 94-06-LO ALLAN J. KOLLAR 701-191-006 "'. DATE OF REVAWATION: May 23, July 31, 1990 New Construction THIS WILL EFFECT TAXES FOR YEAR. 19 95 Assessor's determination of value on that date: Land S 33.250 ImprovementsfBldgs. S Personal Property,; S CropsfTimber/Minerals S TOTAL S 33,250 Actual true and fair value on that date: Land S 26,600 Improvements/Bldgs. S Personal Property S CropsfTimber/Minercls S TOTAL S 26,600 REASON FOR. CHANGE: SITE RESTRICTIONS (-20%) ; <C'. Siz"at r ~,"~L- B;//<7!d/ Sigrututt (:If Assenor fORH MV ~ 007< (t,~2) fft p'1't .., ""'icat. wItI1 one completed COP'llC uch c! tht lollowloJ: Owner{.) ~'1lcf Eq.,JaliDtlon Cotmty ~ssor . ASSESSMENT ROLL CORRECTIONS AGREED TO BY THE TAXPAYER Completion of this form will withdraw your petition from the County Board of Equalization. This is to notify the JEFFERSON County Board of Equalization that the assessor and taxpayer have signed this agreement as to the true and fair value of the taxpayer's property. The agreed upon value Is the value as of January I of the year in which the property was last revalued by the assessor according to a revaluation cycle approved by the Department of Revenue. PETITION NO.: BOE 94-38-LO TAXPAYER: MARIE AMERSON PARCEL NO.: 901-024-104 DATE OF REVAWATION: January I, 199,1 July 31, 1/21/94 Boundary Line Adjustment New Construction THIS WILL EFFECT TAXES FOR YEAR 19 95 Assessor's determination of value on that date: Land $ 38,710 ImprovementsfBldgs. $ Personal Property.., $ CropsfTimberfMinerals S TOTAL S 38,710 Actual true and fair value on that date: Land $ 11,475 ImprovementsfBldgs. $ Personal Property $ CropsfTimberfMinerals $ TOTAL $ 11,475 , REASON FOR CHANGE: Information unknown at time of assessment ?:27Eld Signature of Assessor {)r ;>0< Iv A, 5'; S~ o,e.. , / Propa... ., """bt. with one completed copy to uch or the lollowlnz: Ownert.} _ 01 EquoIizatloo County .....ssor FORM REV", 0078 (8.~2) 08/17/94 t6:20. Z 206 385 6696 RE/MAX RED CEDAR P.01 lilil-17 lOO-4 Of'~~ f'riQI'l ,Trfirrlinnl nllntUiI>'unnnn Tn OJOCCCOI: ".II! I AEEtittHtNT ROLL COIU\!CTIClN$ I AGREED 1Q bY THE TAX"AY~K C~I~ of this f~wlII w1dK1raw ~ur ptddon Imm the COL!Ittl' .JId of iqu.llutl~ Thlt It to Illltillllluo .H;~'IlKK~n~ f!uunL, ..... .. r.... ... --.._ Iwr<c o~nod u,1. ~1'Hrt'lWlt iU "' &he ........ .,1Il fa" ..lve" tI.. UlIt'.,....\ I" Ly. TI..., .....-.4 "Y"....!us.. .I,,, vM II fIf janIIary I 01 the )'C'-lI r tn whIch tho I'rcpwl.y w.v Ian rw&lutd bY ItVTunr ItCor.!in,& to 11 ......Ulltlon eyde 1jlP~ tor Ute Dlpll'Cll'lent oJ Remm. , . PETlTll;)U Uo.. "uk "~-~a~L'" TAXAAYER: HA1l.Ilt AI:lUSOll PARCEl NO.: 901-024-104 PI\TE 01' NlVAWATlON: jwJtqr I. l'i';'{ July )1. THIS WIll EFfECf TAXI!S FOR. Yi:AA'., ~~ 1/21/94 BODftpery Ltee A4jua~ent N.w ConItruWon ' . AtllII$Or's. delllll1"atlon of Vllu. on that cbUll Land t; 38,110 'mprov'lU_fW~,.. J hnOI1Il Proptrcy .~ I CropcmmberlMlnerah t 1nCfr~L I 3$./110 ktuaI t~ and r~ v,I... on dult datil; La~..J lit 11..1."" IlIIpI1l\'8Inelltl~ S Penonal Pl'9PO,,", s CmplmmbtilMln-1t I TOTAL t 11."75 R.EASON FOR. C::HANGE: Infor:mati~ unknoWn at ~lm. of a8Be~8mRnt , I, i ~~ "--hlt~wIlh_~ ..tI\ft".A........fNf.4'........., f9I\tl ~ M -\Mil) 0wlIp(1) "-iC(~ c.......,~ '-~ TOTf't 1', 01