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<br />JEFFERSON COUNTY BOARD OF EQUALIZATION <br /> <br />A.C. Dalg1-;ish <br />David G. Douglas <br />Archie Barber. Jr. <br />James A. DeLeo <br /> <br />Chairman <br />Vice-Chairman <br />Member <br />Al ternate <br /> <br />MINUTES <br /> <br />10 October 1985 <br /> <br />The meeting was called to order by Cha'irmarl Dalgleish, Board members were <br />present ,-- pougl as, Barber and Cl erk .. <br /> <br />BE-85-63 (Parcel 9890713-702): The Board inspected this parcel in 09-24-85. The <br />finding of this inpection was that recent sales of adjacent properties of comparable <br />size and improvements set values at $10,000 for land and $1,000 for improvements; <br />therefore, this valuation of land on this parcel should be reduced from $24,000 <br />to $22,DOO Appreciation of value of the building between 1981 and 1985 at <br />5%/year would justify an $81,780 valuation at this time. The Board moved to adjust <br />the total valuation of this parcel at $103,780. <br /> <br />BE-85-65-LO (Parcel 953-700-320) At 3:07 P.M. on 09-03-85 the Board inspected this <br />parcel with particular COncern as to the location and directions printed on a sign <br />at the base of the cliff approximately 10 feet above the mean high water line. It <br />is clear from paragraph #3 of the Jefferson County Current Use Tax Assessment for <br />Open Space No. 5-80 of July 28th, 1980, that the land "is available for public <br />access for recreational 'purposes." It was our conclusion that the intent of this <br />agreement is not attained due to the following factors: <br /> <br />The ap~ellant modified the direction of Paragraph #3 of the agreement to add a <br />second paragraph to the sign specificaly excl uding access to "the abutting tidelands <br />on beach lying to the west and south west of the base of the cliff~ The 40-50 foot <br />cliff excludes access t6-~6TTFie-zmr~open space-aboveU-e--cliff and this last <br />paragraph excludes access to the 5% of beach area between the base of the cliff and <br />this mean high water line. The Board therefore SUSTAINS the action of the County <br />Commissioners to remove the Open Space Agreement on December 31, 1984 and SUSTAIN <br />, the Assessors current valuation of $76,200 in this parcel, by unanimous decision. <br /> <br />BE-85-67-LO (Parcel 002-273-023) The Board inspected this parcel on 09-05-85 and <br />found it to be an excellent low-bank, level lot on Discovery Bay. Investigation of <br />the history of valuation adjustments since the 1983 revaluation indicate the <br />initial valuation of $76,500 less 30% for lack of lot depth less 50% for non-perk <br />to a net of $26,750. The Board SUSTAINS this current valuation. <br /> <br />BE-85-68-LO (Parcel 942-901-307) The Board inspected this parcel on 09-18-85 and <br />found it to be occupied primarily with the channel for the Chimacum Creek with <br />little practical use and with Shoreline Management restrictions to preclude <br />much change. The Board moved to SUSTAIN the current valuation at $4,000 consistant <br />with valuations of lots in the adjacent area up-stream. <br /> <br />BE-85-69-R (Parcel 943-600-010) The Board inspected this parcel and the Assessors <br />comparables on 9-11-85. It was found that this parcel was commensurate with the <br />comparables; and, therefore,the Board moved to SUSTAIN the land value of $12,500 <br />and to reduce the building value down from $65,830 to $59,500 for a total valuation <br />of $72,000. - <br />