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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
JULY 15, 1997
William S. Marlow
Richard A. Broders
James A. DeLeo
Chairman
Vice-Chairman
Member
The Board of Equalization convened at 9:30 a.m. William Marlow, Richard Broders and James DeLeo
were present.
CONVENING 1997 HEARINGS
Member William Marlow officially convened the Board of Equalization to hear appeals for the 1997 tax
year.
FORMA TION OF THE BOARD
SWEARING IN: All members signed the Minutes and Proceedings form after being sworn in by the
Clerk of the Board.
ELECTION: Member Marlow moved to appoint Member Broders as Chairman of the Board of
Equalization for the 1997 season. Member DeLeo seconded the motion which carried by a unanimous
vote. Member DeLeo moved to appoint Member Marlow as Vice-Chairman. Chairman Broders seconded
the motion which carried by a unanimous vote.
EQUALIZA TIONIPORT LUDLOW (TEAL LAKE)
Assessor Jack Westerman stated that earlier in the year he discussed with the Board the possibility of
equalizing valuations of property located in Teal Lake Village in Port Ludlow, based on a significant
decrease in the market. Since there were no appeals from this area during last year's Board of Equalization
season, the Board was unable to equalize property values at that time. The Assessor's office was going to
request the Board equalize property values in Teal Lake during the 28 day equalization period in 1997,
since no appeals from that area had been received. However, this year there were two appeals filed
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BOARD OF EQUALIZATION MINUTES - JULY 15, 1997
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from property owners in that area making it unnecessary for the Assessor to request the Board equalize
property values. Assessor Jack Westerman suggested that the Board hold the hearings on the two appeals
and then make a determination whether or not to equalize the property values in that area, rather than
equalizing property values before the hearings are held. Due to the following rules the Board will need to
hold the two hearings during the 28 day equalization period in order to equalize on their own authority:
Board's of Equalization may equalize any property valuation, on their own
authority, during the first 28 days of the season. After that time, property
values may be equalized upon approval from the Washington State
Department of Revenue, when the request meets the reasons for granting a
reconvening as outlined in WAC458-14-127.
After further discussion the Board concurred to hold the two hearings prior to determining the necessity
of equalizing property in the area.
PROCESS/PROCEDURESIHEARINGS
The Board reviewed the process and procedures, as well as the appeals received to date. Hearings were
scheduled for August 5, 6, and 7, 1997.
MEETING ADJOURNED
ATTEST:
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Erin K. Lundgren, Clerk of the Bard
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oders, Chairman
ilJiam S. Marlow, Vice-Chairman
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