07 July 22
Board of Commissioners
Board of Equalization
07 July 22
4/6/2009 9:50:55 AM
11/29/2007 10:28:41 AM
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<br />JEFFERSON COUNTY BOARD OF EQUALIZATION <br /> <br />A.C. Dalgleish <br />David G. Douglas <br />Archie Barber, Jr. <br /> <br />Cha i rman <br />Vice-Chairman <br />Member <br />Alternate <br /> <br />MINUTES <br /> <br />22 July 1987 <br /> <br />Meeting called to order at 9:00 A.M. all Board Members and Clerk were present. <br /> <br />BOE-87-10-LO - PARCEL #965-000-188 - RICHARD MASON was not present at the hearing. <br />Bob Shold represented the Assessor;s office. <br /> <br />The petition asserted that, although this parcel in Kala Point was purchased in July 1979 <br />for $15,000, the lot had remained unsold since ~ovember, 1982, at a listed price of $13,500. <br />Also at issue was the development of an RV ,storageina greenbelt area across the street <br />subsequent to the purchase of this parcel. This area had been represented as a <br />reserve for a well sight. <br /> <br />The Assessor's Office presented comparables on three lots located in the .same <br />division with sales of $11,000 to $13,500 in 1986, and recommended an assessment of the <br />purported decline in sales values and its impact of equality in valuation. <br /> <br />BOE-87-11-LO - PARCEL #965-000-011 - RALPH HALLOCK was not present at the hearing. <br /> <br />BOB SHOLD represented the Assessor's office. <br /> <br />The petitioner contended that the valuation does not recognize a decline in value <br />of the lot since its purchase in 1977 for $15,000. The petition made referece to a <br />sale of Lot 26, Division 1 at an undisclosed date for $6,000. <br /> <br />The Assessor presented comparables where sales were made in 1985 for prices in <br />the $17,000 to $26,000. The Board requested a Kala Point map indicating location and <br />amount of recent sales in support of the inspection trip in that area. <br /> <br />BOE-87-012-R - PARCEL #964-700-059 - MR. & MRS THOMS BARRY were present at the hearing. <br /> <br />BOB SHnl n represented the Assessor's Office. <br /> <br />The Barry's submitted extensive exhibits (property listing, evidence of five comparables <br />and tax statements of 1981 and 1987) It was contended that there were inequities in the <br />valuation of this home in relation to several other larger and more expensive homes in <br />the neighborhood. <br /> <br />The Assessor's Office comfirmed that the valuation of this home was based on a <br />higher rate of construction qual ity than those comparables submitted and that the <br />Board and,~ssessor should confirm the dimensions and the qual ity of construction at <br />the time of parcel inspection. <br /> <br />BOE-87-013-R - PARCEL #990-200-024 - J.L, OGLESBY was unable to attend the hearing. <br /> <br />BOB SHOLD represented the Assessor's Office. <br /> <br />The petition contended that the purchase price of the condominium on May 2, 1987 <br />at $116,000 represents a fair market value for this parcel. (a third floor "loft" unit <br />with three bedrooms and two baths). A sale of a first floor unit with towo bedrooms, <br />one and a half ,baths sold on 23 june 1987 for $115,000 was listed as a comparable. The <br />petition further indicated an expenditure $3,000 in material and labor for renovation <br />of the unit subsequent to its purchase. <br /> <br />The Assessor presented six comparable sa.les in recent years indicating the variation <br />in areas of first, second and third floor units as well as differences of sales values for <br />each level. The single third floor unit comparable was sold in 1986 for $150,000. <br />It was reported that all top level units in North Bgy lane are currently valued at $150,000. <br />
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