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<br />'. <br />; <br /> <br />JEFFERSON COUNTY BOARD OF EQUALIZATION <br /> <br />A.C. Dalgleish <br />David G. Douglas <br />Archie L. Barber, Jr. 0,1-''' <br />James A. Deleo <br /> <br />Chairman <br />Vice-Chairman <br />Member <br />Al ternate <br /> <br />-------------------------------------------------------------------------------- <br /> <br />MINUTES <br /> <br />---------------------------------------------------------------~---------------- <br /> <br />23 October 1985 <br /> <br />Meeting was called to order at 9:10 A.M. all Board members and Clerk were present. <br />Discussion of Pleasant Harbor (BE-85-16,17, & 18) taking place first on the agenda. <br /> <br />PLEASANT HARBOR MARINA Petitions BE-85-16,17 & 18) - The original properties <br />included within the ownership, of this marina consisted of most all of the tide <br />lands. water front and up-lanas on the north shore of Plesant Harbor in the northern <br />~ of Section 15, and the SE ~ of Section 10, TW 25, R2W of Jefferson County. A <br />majority of the problems associated with the administration of the above appeals <br />of Mark Litchman in behalf of the WIN Group IX etal have rested in finding an <br />appropriate set of values for each of four parcels of up=lands and the associated <br />tide lands fronting these parcels. With the assistance of the Assessor in two <br />study sessions, the Board has come to the following conclusions: <br /> <br />1. The appraisals of the State Department of Revenue and the valuations of the <br />Jefferson County Assessor's office pertaining to the building's and utility <br />'improvements (exclusive of the Marina docks and support services) appear to <br />be sound. <br /> <br />2. The valuation of the actual marina docks and support systems have to be amended <br />as to distrubution to the three parcels of the appeal and to a basic value <br />of $2,600 per slip. <br /> <br />3. The assignment of areas and valuation of water front footage and tide lands <br />have to be amended to reflect current ownerships of the WIN Group IX, <br /> <br />a. <br /> <br />It has been determined that the 3.18 aCres of up-land and approximately <br />300 feet of water front within Tax Lot 23 (parcel 502-152-006) should <br />not be included in the ownership of the Petitioner in this review; therfore, <br />the land valuations for Parcel 502-152-001 have to be amended to include <br />only 2000 front feet of water front and tide lands. <br /> <br />b. The uplands of Government Lot 3 (11.70 acres) above State Highway 101 has <br />been set aside by the Health Department to support the terraced drain <br />fields for the septic system of the major marina facilities of Parcel 502-152-001. <br /> <br />c. All water front within this bay is uniformly valued at $500 per front foot. <br />The Board of Equalization and Assessor's staff have come to an understanding of the <br />following adjustments. <br /> <br />BE-85-16-C (Parcel 502-152-001) The land in Government Lot 3 exclusiVely consisting <br />of three sub-parcels of 11.70 acres, 7.80 acres and 2.15 acres of relatively steep <br />uplands shall be adjusted from the current valuation of $990,790 to the following <br />a. 2000 F.F useable water front @ $500/ff = $1,000,000 <br />Less 20% for excess footage = 200,000 <br />b. 2000 F.F. of tide land (T.L.) @ $10/ff = 20,000 <br />c. Site improvements = 3,500 <br />ADJUSTED VALUATION = $ 823,500 <br /> <br />cont........... . <br /> <br />L <br />