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<br />JEFFERSON COUNTY BOARD OF EQUALIZATION <br /> <br />A.C. Dalgleish <br />David G. Douglas <br />Archie L. Barber, Jr. <br />James A. Deleo <br /> <br />Chairman <br />Vice-Chairman <br />Member <br />Al ternate <br /> <br />-------------------------------------------------------------------------------- <br /> <br />MINUTES <br /> <br />---------~---------------------------------------------------------------------- <br /> <br />13 August 1986 <br /> <br />The meeting was called to order at 9:00 AM by Chairman Dalgleish. All Board <br />Members and Clerk were present. Mr. McCready represented the Assessor's Office. <br /> <br />BOE-86-043LOj Parcel No. 951-909-201: Lillian and Karl Jacobsen were present at the <br />hearing. They objected to the Board's equalization actions of 1985 in which the valuation <br />fo this parcel was increased f~om $9,000 to $20,000 and stupulated that the parcel <br />was a brush jungle with no land improvements available. <br />The Assessor's office presented evidence that during the 1985 hearings on the Fowlers <br />Park addition Mr. Bill White and Eugene Seton testified that a logging road ove~ half <br />of the road right-of-way provided access to this parcel; referred to the bulk sales <br />of parcels in this area to Canadian investors a couple years ago and the subsequent <br />forfeitures of many of the parcels. The Board pulled and reviewed the files on the <br />1985 revaluation adjustments made. The question of accessability and availability <br />of utilities should be reviewed in the inspection process. <br /> <br />BOE-86-045Rj Parcel No. 101-324-009: The Petitioner did not appear at the hearing. <br />The Petition stipulates that the parcel was purchased on 10-10-74 for $18,000; <br />that the parcel is a 180' high bank, view lot with a house on it; that the value of land <br />(not the house) is in contention. and further submitted a comparable of a 4.8 acre <br />lot with 330 front feet on the bank valued at $72,000 for the land at $240 per front <br />foot. <br />The Assessor stated that this parcel is valued at $335 per front feet on the bank valued <br />at $72,000 for the land at $240 per front foot. <br />The Assessor stated that this parcel is valued at $355 per front foot pulus $1,000 <br />for land improvements and then presented a graphic portrayal of valuations with re- <br />lationship of width and depth; submitted a group of comparables and called attention <br />to comparables 4,5 and 6 similar in shape to the subject parcel range fron $34D to $400 <br />per front foot. <br /> <br />BOE-86-046Rj Parcel No. 602-242-020: Eva Taylor appeared before the Board in behalf <br />of the Petitioner and stipulated that this parcel was listed the the past at $249,000 <br />but is currently on the market for any offer -- expecting no more than $150,000; <br />acknowldged that there is 200 front feet of water front facing the Canal but that the <br />house is frought with many construction problems; and further pointed out that the <br />excessive high tides of the past year have flooded the beach house frequently. <br />The Assessor's office pointed out that the Board systained a valuation of $172,645 <br />on an appeal in 1983; stated that the 200 front feet are currently valued at $500 <br />plus $10 for front footage of tidelands; called attention to the Coates parcel next <br />door currently selling for $250,000 to $275,000 with 2.3 acres of land 200 front feet. <br />This comparable is valued as follows: Land $92,430 at $500 per front foot plus <br />$10,00 per front foot,' boat lauch and boat port valued at $12,100 for a total of <br />$155,000. THe petitioner recommended that the Board inspection should include a look <br />at the current configuration and condition of the house and the beach house as well <br />as the condition of the breakwater fronting the parcel. <br /> <br />BOE-86-44LOj PARCEL NO. 951-909-301: Lillian and Karl Jacobsen were present at the <br />hearing. The petitioners objected to the revaluation actions of the Board in 1985; <br />stated that the 27 lots in this parcel were increased from $450 to $1,000 in the 1985 <br />action. <br /> <br />The Assessor's office pointed out that the 1985 revaluation of the Board set three <br />classes of lot prices; that the minimum lot valuation was set at $640 and thelmedian <br />valuation at $1,000; and further that the lots in this parcel were valued at $1,000. <br />