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Home My WebLink AboutM052404 1820 Jefferson Street P.O. Box 1220 Port Townsend, W A 98368 James A. DeLeo William S. Marlow Richard A. Broders MINUTES MAY 24, 2004 William S. Marlow Richard A. Broders James A. DeLeo Chairman Vice-Chairman Member In the absence of Chairman William S. Marlow, Vice-Chairman Richard A. Broders called the meeting to order at 9:30 a.m. Member James A. DeLeo was also present ACCEPTANCE OF ASSESSMENT ROLL CORRECTION Karen L. Wagner 42 Becker Street Port Townsend, W A 98368 BOE: 03-96-R PN: 977100711 The Board waived the filing deadline for the appellant and accepted her petition based on the showing of good cause for late filing as outlined in RCW 84.40.038 (a) "Death or serious illness of the taxpayer or his or her immediatefamily" and WAC 458-14-056 (a) "The taxpayer was unable to file the petition by the filing deadline because of a death or serious illness of the taxpayer or of a member of the taxpayer's immediate family occurring at or shortly before the time for filing. For purposes of this subsection. the term "immediate family" includes, but is not limited to, a grandparent, parent, brother, sister, spouse, child or grandchild." The appellant's change of value notice was mailed in November 2003. Her husband passed away on November 3, 2003. A copy of his death certificate was provided to the Board as supporting documentation. Prior to the hearing being held, the appellant and the Assessor's office reached an agreement on a lower true and fair market value for the parcel under appeal. An "Assessment Roll Corrections" form was completed and signed by both parties reducing the value from S 185,565 ($22,500 for the land and $163,065 for the improvements) to $154,600 ($22,500 for the land and $132,100 for the improvements). Member DeLeo moved to accept the assessment correction. Vice-Chairman Broders seconded the motion. The motion carried. Phone (3601385-9100 Fax (360)385-9382 jeffbocc@.co.jefferson.wa.us , BOARD OF EQUALIZATION MINUTES - May 24,2004 Pajte: 2 ACCEPTANCE OF REQUESTS FOR RECONVENING Three (3) "Requests for Reconvening" were received by the Board of Equalization for the 2003 season. All were submitted on the basis that the taxpayers have met the specific requirement outlined in WAC 458-14-127 RECONVENED BOARDS-AUTHORITY (l)(c) which states that Boards of Equalization may reconvene on their own authority to hear requests or appeals concerning the current assessment year when the request or appeal is filed with the Board by April 30 of the tax year immediately following the Board's regularly convened session and when a bona fide purchaser or contract buyer of record has acquired an interest in real property subsequent to the first day of July and on or before December 31 of the assessment year and the sale price was less than ninety percent of the assessed value. The Clerk of the Board confirmed with the Assessor's office that all ofthe appellants have met this requirement. Member DeLeo moved to reconvene the 2003 Board of Equalization for the following taxpayer appeals that were timely filed: APPELLANT Craig & Janice Campbell Richard L. Haines Jerry & Judi Dalziel " " APPEAL NO. BOE 03-94-LO BOE 03-95-R BOE 03-97-LO BOE 03-98-LO PARCEL NO. 501 025 006 955 706 009 936100108 936100109 Vice-Chairman Broders seconded the motion. The motion carried. Prior to the hearings being held, all three (3) appellants and the Assessor's office reached agreements on lower true and fair market values for their individual parcels under appeal. An "Assessment Roll Corrections" form was completed for each parcel and each appellant signed their respective form, as did the Assessor's representative. As required by the Washington State Department of Revenue, the Board of Equalization must issue an order for all appeals for which the Board has reconvened, regardless of any "Assessment Roll Corrections" agreed to by appellants and the Assessor. Therefore, the Board stipulated to the agreed upon values and issued the following determination orders for those appeals. DETERMINATIONS Craig & Janice Campbell 825 NW 205'h Street Shoreline, W A 98177 BOE: 03-94-LO PN: 501025006 Member DeLeo moved to stipulate to the value agreed upon by the petitioner and Assessor as shown on the Assessment Roll Correction form, thereby overruling the Assessor's determination of value and reducing it from $377,830 (land only) to $238,220. Vice-Chairman Broders seconded the motion. The motion carried. BOARD OF EQUALIZATION MINUTES - May 24,2004 Pajte: 3 Richard L. Haines 800 W. Community College Dr. #325 San Jacinto, CA 92583 BOE: 03-95-R PN: 955 706 009 Member DeLeo moved to stipulate to the value agreed upon by the petitioner and Assessor as shown on the Assessment Roll Correction form, thereby overruling the Assessor's determination of value and reducing it from $19,670 (improvements only) to $15,500. Vice-Chairman Broders seconded the motion. The motion carried. Jerry & Judi Dalziel 20506 NE 177'" Street W oodinville, W A 98077 BOE: 03-97-LO 03-98-LO PN: 936100108 936100109 Member DeLeo moved to stipulate to the value agreed upon by the petitioner and Assessor for parcel number 936100108 as shown on the Assessment Roll Correction form, thereby overruling the Assessor's determination of value and reducing it from $53,000 (land only) to $39,950. Vice-Chairman Broders seconded the motion. The motion carried. Member DeLeo moved to stipulate to the value agreed upon by the petitioner and Assessor for parcel number 936 100 109 as shown on the Assessment Roll Correction form, thereby overruling the Assessor's determination of value and reducing it from $45,000 (land only) to $31,950. Vice-Chairman Broders seconded the motion. The motion carried. Meeting adjourned. Attest: ^ rCI . 1/ ~- L ~ ....-.ie' c.( v(/j . (/ ,,/Li L-{'":f_ YL/<z.J '-.....--- Erin K. Lundgren, Clerk fthe BOllrd JEFFERSON COUNTY BOARD OF EQUALIZATION (Excused Absence) WilIi= S. M 1 W, C iL Richard A. Broders, Vi~Chairman ~~L~~ber