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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 />Chairman <br />Vice-Chairman <br />Member <br />Alternate <br /> <br />M I NUT E S <br /> <br />3 August 1987 <br /> <br />Chairman Dalgleish called the meeting to order at 9:10 AM. All Board members and <br />Clerk Lea were present. <br /> <br />BOE-87-037-LO- Parcel No 933-300-901 - Petitioner Kunz was present at the hearing <br />Bob Shold represented the Assessors office. <br />This parcel consists of lots 1-8, Block 9 of the Brackens Addition, which were <br />purchased in June 1954 (70 lots for $1,000 total) He sold six lots in Block 10 <br />adjacent to the west for $800jlot in April 1977. Most lots in this block will not <br />per~, and the nearest sewer line is two blocks from this parcel. He thinks valuation <br />should De $600 per lot. <br />The Assessor reported most recent sale in area (1983) was for $2,500 per <br />lot and valuation of this parcel was adjusted accordingly, He concurred that,due <br />to taper of lot lengths, thi s parcel has an equivalent a rea of seven lots (or two <br />potential building sites under current codes.) The Board ~hould examine all parcels <br />in Block 9, 10,25 and 26. <br /> <br />BOE-87-038-LO - Parcel No. 933-301-001- petitioner Kunz present at hearing, and <br />Bob Shold represented the Assessors office. This parcel includes lots 5-14 (ten lots) <br />in Block 10 immediately east of Block n.ine. <br />The Assessor recommended that this parcel and the three adjacent Blocks (9,25,26) <br />should be reviewed by the Board during inspection to attain any equitable adjustments <br />---- SEE BOE-087-Q37 ABOVE------ <br /> <br />BOE-87-039-LO- Parcel No. 933-302-501 - Mr. Kunz was present at the hearing, <br />Bob Shold represented the Assessors office. This parcel includes lots 1-20 in <br />Block 25 across an improved street from an R.'J. Park on the firgrounds, Any <br />adjustment should reflect decision on other three Blocks in Brackens Addition. <br />(See Above) <br /> <br />BOE-87-040-LO Parcel No. 933-302-601- Mr. Kunz was present at the hearing and <br />Bob Shold represented the Assessors office. This parcel consists of lots 1-10 <br />in Block 26 of Brackens Addition (1) There is no current street access to the lot, <br />(2) The nearest sewer line is three Blocks from thi.s lot, (3) The area appears to be <br />marshy or flooded in wet months and (4) the Block is tapered yeilding small lots at <br />north end. Any decision on adjustments should reflect adjustments to Blocks 9,10 <br />and 25 in Brackens Addition. <br /> <br />BOE-87-041-C - Parcel No. 957-606-901 - Mr. Ramey was present at the hearing, and <br />Bob Sho 1 d represented the Assessors offi ce. The peti ti oner stipul ated that (1) <br />he had purchased a half interest in this commercial business in June 1986 for <br />$85,000 (2) contended that land valuation was hi\)her than that of parcel purchased <br />by Swain ( Safeway in Simms Way) and (3) that square footage of building <br />improvements current valuation is not accurate. <br />The Assessors office reported that (1) this parcel is a corner lot on Sims Way <br />currently assessed on basis of 800 front at $220 per front foot. (2) The current <br />valuation is based on a review by the State Department of Revenue in December 1984. <br />(3) The Board inspection should include a review of the front footage of the parcel <br />and a check of dimensions and level of depreciation of building improvements. <br />