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William S. Marlow
Richard A. Broders
James A. DeLeo
James A. DeLeo
MINUTES
November 29, 2004
1820 Jefferson Street
P.O. Box 1220
Port Townsend, WA 98368
William S. Marlow
Richard A. Broders
Chairman
Vice -Chairman
Member
Chairman William S. Marlow called the meeting to order at 11:00 a.m. in the presence of Vice -
Chairman Broders and Member James A. DeLeo.
HEARINGS
Glen & Frances Peterson BOE: 04-29-R PN: 965 000 322
182 Cedarview Drive
Port Townsend, WA 98368
Mr. and Mrs. Peterson were present. Appraiser Robert Kingsley represented the Assessor's
office. After explaining the hearing process, Chairman Marlow swore in both parties. The
property under appeal consists of a residence situated on approximately % an acre located at 182
Cedarview Drive, (Kala Point) Port Townsend. Based on recent sales, Mr. Peterson feels the
assessed value of their property should be lower. He presented sales of other properties in the
immediate area which support a value closer to $450,000. He noted that the Assessor's
documentation indicates that their basement is 100% finished, when in reality it has bare cement
floors and no plumbing. Basically, it is a workshop/storage/utility area.
Mrs. Peterson added that the basement is not a livable area. In fact, it is not accessible from
inside the house. It is only accessible through the garage. Other properties in the area which
have better views and nicer houses are assessed lower than their house and land. The appellant's
property is currently assessed at $494,215 (5137,500 for the land and $356,715 for the
improvements). Mr. and Mrs. Peterson estimate the value to be $450,000 ($124,250 for the land
and $325,750 for the improvements).
Mr. Kingsley explained that in valuing the property he used two of the comparable property sales
presented by the appellant. Land in the area is equitably valued. The differential between the
improvement values is primarily due to the difference in square footage among houses in the
area. He admits that the basement is overstated in the Assessor's records.
Phone (360)385-9100 Fax (360)385-9382 jeffboccaGc, o.jefferson.wa.us
Board of Equalization Minutes - November 29, 2004 Page: 2
After reviewing all the information submitted and hearing the testimony of both parties,
Chairman Marlow closed the hearing. The Board will conduct a physical inspection of the
property and make a determination at a later date.
Estate of Christopher A. Stewart BOE: 04-23-R PN: 902 233 004
Stephen Lamphear, Representative
Jeffrey N. Rupert, Attorney at Law
12011-18 th Avenue SW
Burien, WA 98146-2529
Mr. Lamphear was present. Appraiser Robert Kingsley represented the Assessor's office. After
explaining the hearing process, Chairman Marlow swore in both parties. The property under
appeal consists of 54.61 acres of forest land located off of Casselary Road near the head of
Discovery Bay. Mr. Lamphear stated that the Assessor's office is valuing a portion of the
property as "residential" or "developed" and the remainder of the property as "forest land". The
owner of the property died in August 2003. Nobody has ever lived on the property. He believes
the Assessor's basis for valuing the property as "residential" was due to the fact that there was a
power generator located on the property. He noted that the power generator was donated to the
City of Burien and is no longer located on the property. There is no market for this property and
the surviving family members of Mr. Stewart are not interested in it. The property was
previously in the forest land program and Mr. Lamphear feels that it should continue to be valued
as forest land. Currently the property is valued at $48,605 ($43,605 for the land and $5,000 for
the improvements). Mr. Lamphear's estimate of value is $5,960 for the land only since the
improvements are being removed.
Mr. Kingsley explained that during the revaluation process he conducted a physical inspection of
the property and noticed a fairly substantial electric gate, gravel road, cleared area with 3 -
10'x12' sheds, and a power generator. Due to the improvements on the property, one acre was
taken out of the forest land designation and valued as "residential" property, and a letter was sent
notifying the property owner of the change. In response, an Attorney representing the Estate of
Christopher Stewart sent a letter to the Assessor's office stating that the generator would be
moved off the property by the end of August 2004. Mr. Kingsley visited the property in
September and the generator was still in place as were all the other improvements. He has not
been back to the property since that time, but, he "takes their word for it".
Mr. Lamphear responded that the gate, generator and one shed have already been removed. The
other sheds will also be moved. They are not habitable.
Mr. Kingsley noted that the issue with this appeal is the one acre being taken out of the forest
land designation. There is no dispute over the value.
After reviewing all the information submitted and hearing the testimony of both parties,
Chairman Marlow closed the hearing. The Board will conduct a physical inspection of the
property and make a determination at a later date.
Board of Equalization Minutes - November 29, 2004 Page: 3
Meeting adjourned.
Attest:
JEFFERSON COUNTY
BOARD OF EQUALIZATION
Erin K. Lundgren, Clerk of the Board William S. Marlow, Chairman
Richard A. Broders, Vice -Chairman
James A. DeLeo, Member