07 July 27
Board of Commissioners
Board of Equalization
07 July 27
4/6/2009 9:50:56 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 />Chainnan <br />Vice-Chainnan <br />Member <br />Alternate <br /> <br />M I NUT E S <br /> <br />27 July 1987 <br /> <br />Meeting was called to order at 9:00 A.M, and all Board Members and Clerk were present. <br /> <br />BOE-87-016-R - Parcel # 821-334-044 - GODFREY STOCKER was not present at the hearing. <br /> <br />BOB KINGLEY represented the Assessors Office, <br /> <br />The petition stipulates that this 1;, acre parcel of land and the mobile home (less <br />additions) was purchased in October 1979 for $30,000. The owner has constructed an <br />additional 1200 square feet of living space around a 1968 mobile home (20' x 40') <br />including an office, bedroom, dinette, sun room and a deck. There are now recent sales <br />in this development for comparables. <br /> <br />The Assessor reported a 1983 sale of a lot for $9,500 and two mobile home sales <br />1986 sale of 1100 square foot unit for $25,000 and a 1987 sale of 528 sq, ft. unit for <br />$17,975. At issue is the valuation of the improvements added to the mobil home. <br /> <br />BOE-87-017-R - Pracel #821-334-045 - GODFREY STOCKER not present at hearing. <br /> <br />BOB KINGSLEY represented the Assessor's office, <br /> <br />This parcel is another 1;, acre parcel of land with a purported 1968 Four Season Mobile Home <br />of approximately 650 sq. ft. which was purchased for $10,000 in 1979. The petitioner <br />protested only the valuation of the improvements -- not enough depreciation allowance. <br /> <br />The Assessor contended that a building permit issued in 1978 incicated that the <br />mobile homewhich was built in 1978 is 720 sq. ft. instead of 650 sq. ft. and that a <br />carport has been added. It was recommended that the inspection should v~rify the size <br />and age of the mobile home. <br /> <br />BOE-87-018-LO - Parcel #930-700-007 - GODFREY STOCKER not present at hearing. <br /> <br />BOB KINGSLEY represented the Assessor's Office. <br /> <br />Petition claims prior rejection of building permit due to perk limitation. (No evidence <br />of rejection incl uded with petition). <br /> <br />The Assessor's office reported that there was a Jefferson County Health Department <br />issued in July/August 1979 and that the valuation of this parcel was reduced 50% in <br />the 1984 revaluation. The current valuation of an adjacent lot with a home on it is <br />$7,000 and this parcel is currently valued at $3,750. <br /> <br />BOE-87-019-R Parcel #601-073-012 - CHARLES MICKAS not present at hearing. <br /> <br />BOB SHOLD represented the Assessor's office. <br /> <br />The petition stupulates that this 6.37 acre parcel has an old 13'x38' cabin and <br />16' x 30' shed as well as a newer 16' x 24' cabin as improvements. This parcel was <br />purchased in March 1981, for $28,000. The petitioner contends that there should be <br />no valuation attached to the old cabin and shed, but raises no questions as to land <br />valuation of $25,320. <br /> <br />The Assessor reports that the inspection to confirm no valuation for old buildings <br />and that the new cabin is valued properly at approximately $11 per sq. ft. <br />The Board decided to reduce value of improvements by $2,500 to $4,320 to sustain <br />Land at $25,320 for a total 6f $29,640. <br />
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