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Home My WebLink AboutM091806 1820 Jefferson Street P.O. Box 1220 Port Townsend, WA 98368 James A. DeLeo William S. Marlow Richard A. Broden MINUTES September 18, 2006 William S. Marlow Richard A. Broders James A. DeLeo Chairman Vice-Chairman Member Chairman William S. Marlow called the meeting to order at 9:00 a.m. in the presence of Vice-Chairman Richard A. Broders and Member James A. DeLeo. REQUEST TO WAIVE FILING DEADLINE The Board reviewed a request to waive the filing deadline for a real property valuation petition submitted for parcel #802264011 by Pamela Roberts. Based on the facts relating to the late filing ofthis petition the Board determined that the appellant did not meet the filing requirement as outlined by State law. State law requires that appeal forms must be received by the filing deadline, or postmarked no later than the filing deadline, as outlined in RCW 84.40.038 and WAC 458-14-056. These laws further describe specific exemptions for waiving the filing deadline. Based on the exemptions listed in the referenced Statute and WAC Rule, the Board did not find good cause for waiving the filing deadline and is unable to accept the appeal for the 2006 Board of Equalization season. The Chairman further noted that the intent of a postmark requirement is widely and uniformly applied by many agencies. For example, the Ihternal Revenue Service, the Jefferson County Treasurer, and the Jefferson County Auditor - Elections Division, all have filing/postmark filing deadlines. A person would not be allowed to hand deliver their income taxes, property taxes or election ballot to those respective offices the day after the filing deadline, without paying a penalty or having their ballot rejected, merely because the office would have received the documents the same day even if mailed by the deadline. The logic expressed by the appellant with regard to the intent of a postmark is not considered "normal practice" among most agencies that enforce deadline requirements. Vice-Chairman Broders moved to deny the request to waive the filing deadline. Member DeLeo seconded the motion which carried by a unanimous vote. This decision is final and may not be appealed. The Board directed the Clerk to write a letter to the appellant notifying her of the Board's decision and to retain the petition for consideration during the 2007 Board of Equalization season. Phone (360)385-9100 Fax (360)385-9382 jeffbocC@Co.jefferaon.wa.us Board of Equalization Minutes - September 18, 2006 Harmon/Mulligan Enterprises c/o Property Research Ltd. W. Scott Phinney/Christopher Robinson 1 Mount Jefferson Terrace Lake Oswego, OR 97035 Pa2e:2 DETERMINAnONS BOE: 06-15-C PN: 948303001 The Board carefully considered the information submitted by both parties and conducted a physical inspection of the property. It is noted that the current assessment reflects an adjustment made by the Assessor for the government restrictions on this property. The Board did not find clear, cogent and convincing evidence to support a further reduction in value. Member DeLeo moved to sustain the Assessor's valuation ofSI,202,350 ($796,400 for the land and $405,950 for the improvements). Vice- Chairman Broders seconded the motion which carried by a unanimous vote. (See also minutes of August 23, 2006) Reina Alaska, LLC BOE: (Kala Point Development Co. & Kala Point L.P.) c/o David Gooding, C.P.A., Gooding & O'Hara, P.S. 242 Taylor Street Port Townsend, W A 98368 06-04-LO 06-05-LO 06-06-LO 06-07-LO 06-08-LO 06-09-LO 06-10-LO PN: 965 300 049 965 300 050 965300053 965 300 054 965 300 055 965 500 003 965 500 004 The Board carefully considered the information submitted by both parties and conducted a physical inspection of the property. Based on the issues with these parcels it is the finding of the Board that the sale price is reasonable and fair, and is accepted as an "armslength transaction" even though the transaction occurred by quit claim deed. Vice-Chairman Broders moved to overrule the Assessor and reduce the assessed valuation for the bare land parcels as listed below. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of August 23, 2006) Parcel No. 965 300 049 965 300 050 965 300 053 965 300 054 965 300 055 965 500 003 965 500 004 Assessor's Valuation $12,500 $12,500 $17,500 $17,500 $12,500 $17,500 $17,500 Board of Equalization's Determination of Value $500 $500 $500 $500 $500 $500 $500 Board of Equalization Minutes - September 18, 2006 Pa2e: 3 Stephen J. Nielsen 8350 Merrimount Drive Mercer Island, W A 98040 BOE: 06-11-LO 06-12-LO 06-13-LO 06-14-LO PN: 721174012 721174014 721 174 032 721174033 After carefully reviewing the information presented by both parties and conducting a physical inspection of the property, the Board determined that the two sales presented by the appellant are indicative of fair market value. The one sale between related parties appears to be consistent with another sale between unrelated parties and is thus, accepted as an "armslength transaction". These sales occurred in 2005, and the appraisal date for the Board's purpose is 2003. The appellant's argument that valuations are negatively impacted by the possibility of a nearby barge loading facility is not evidenced by market sales at this time and does not warrant a reduction in value for that reason. The Board's decision to reduce the property value is strictly based on sales data of comparable properties in the area. Vice-Chairman Broders moved to overrule the Assessor and reduce the assessed value for the bare land parcels as listed below. Member DeLeo seconded the motion which carried by a unanimous vote. (See also minutes of August 23, 2006) Parcel No. 721 174012 721 174014 965 300 053 965 300 054 Assessor's Valuation $130,425 $131,025 $82,135 $82,185 Board of Equalization's Determination of Value $102,000 5>105,000 $70,000 $70,000 Meeting adjourned. ATTEST: f~~ ~U~APA~/ Erin Lundgren, Clerk of~~{B:;d - JEFFERSON COUNTY BOARD OF EQUALIZATION !/ William S. M Richard A. Broders, Vice-Chairman \:,~ . .')/ :J~;s"A.u'e~~,-'Me~ber