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<br />JEFFERSON COUNTY BOARO OF EQUALIZATION <br /> <br />A.C. Dalgleish <br />David G. Douglas <br />Archie Barber, Jr. <br /> <br />Chainnan <br />Vice-Chairman <br />Member <br />Alternate <br /> <br />MINUTES <br /> <br />21 August 1987 <br /> <br />The meeting was called to order by Chairman Dalgleish at 9:15 A.M., All Board <br />Members and Clerk Lea were present. <br /> <br />BOE-87-001-R: Parcel # 941-500-043- The Board inspected this parcel at 1:00 PM, <br />on 08-17-87 and found a mobile home with an exmnsive two story structure of <br />dubious design built around it in such a way that the mobile home could not be <br />removed. <br />It was determined that the Land valuation was consistant with parcels in the <br />area and should be sustained at $11,500. It was determined that the book value <br />of the motor home stands at $15,000. It appeared that there was $12,000 in <br />materials in the partially completed additional structure. <br />It was the decision of the Board that, accordingly, the Land valuation <br />should be sustained at $11,500 and the building improvements should be reduced to <br />$27,000 for a total valuation of $38,500. <br /> <br />BOE 87-002-R: - Parcel # 937-800-207- The Board inspected this parcel at 2:05 PM <br />on 08-17-87 in the presence of Mr. Johnson. The single story home was not <br />designed to take full advantage of view of the Straights of San Juan DeFuca. <br />The Board decided to su~tain the land valuation at $19,000 for lack of any <br />recent sales showing changes in area land values. It was confirmed the 1358 sq. ft. <br />house va 1 ued at $32 per square foot and th.e 440 sq. ft. of garage valued a.t $10 <br />per square foot are commensurate with comparable properties and the Board decided <br />to sustain the current total valuation of $66,400. . <br /> <br />BOE-87-003-C: Parcel #957-602-902 -- The Board inspected this parcel at 1:00 PM, <br />on 08-19-87 in the company of Mr. William H. Thompson (Partner). It was noted <br />that there were currently no vacancies in the building and that the traffic jamb <br />of ferry patrons over-runs only occurred on major three-day week-ends (possi bly <br />five days a yellr). Taking into consideration the fluctuations of valuations on <br />this parcel in 1981, 1985 and 1986 (see minutes of the 17 July hearing on this petition) <br />due to interactions of this Jefferson County Board of Equal ization and the <br />Washington State Board of Tax Appeals, the Board decided to sustain the current <br />valuation of $750,000. <br /> <br />BOE-87-04-C: Parcel #989-709-301 - Subsequent to the 07-17-87 hearing on this <br />Petition, the Board acquired copies of additional documents pertaining to the <br />8-1-86 transaction. . <br /> <br />(1) Real Estate Contract on file (VOl. 222 page 568) with the Jefferson County. <br />Auditor again making reference to a "Assignment of Lease and Assumption Agreement", <br /> <br />(2) Washington State Department of Revenue del inquency notice for Use Tax Due <br />on Personal Property. <br /> <br />(3) Letter to the Department of Revenue from Gooding & Emken (CPA) dated 12-16-86 <br />which stipulates that the Real Estate Excise TaX' Form filed in 7-29-86 <br />was incorrect and that the $100,000 reflected as personal property was in <br />fact payment for the rights to an (unspecified) lease which does not have <br />an option to purchase the underlying realty. <br /> <br />(4) Letter to Ronald and Velma Radon (Seller) from Wash. State Department of <br />Revenue dated 4-17-87 which stipulates that the G2B partnership confirmed <br />to the W.S. Dept. of Revenue in January that they purchased no personal <br />property as a part of the 8-1-86 transaction. This letter also assessed a <br />payment of $2,098.80 in Real Estate Excise Tax, Delinquent Penalty and <br />Evasion Penalty. <br />