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<br />, <br /> <br />~ <br /> <br />JEFFERSON COUNTY BOARD OF EQUAliZATION <br /> <br />A. C. DALGLEISH <br />DAVID G. DOUGLAS <br />ARCHffi BARBER, JR. <br />JAMES A. DE LEO <br /> <br />CHAIRMAN <br />VICE-CHAIRMAN <br />MEMBER <br />ALTERNATE <br /> <br />MINUTES <br /> <br />FEBRUARY 8,1991 <br />FOR THE YEAR OF 1990 <br /> <br />The Board of Equalization convened at 9:00 a.m. with Chairman A.c. Dalgleish, Vice- <br />Chairman David G. Douglas, Member Archie Barber, Jr. and Clerk Dierdrei Keegan <br />present. The Board dispensed with the reading of the Minutes of previous meetings at this <br />time. <br /> <br />DETERMINATION <br /> <br />Harold D. Peters <br /> <br />BOE: 90-074-LO PN: 502 143001 <br /> <br />The Minutes of October 17, 1990 show the facts presented to the Board. An on-site <br />inspection was conducted on October 24, 1990 with the Deputy Assessor. Available data <br />was reviewed and a motion for the Determination Order on this Black Point area parcel <br />was requested by Chairman Dalgleish. <br /> <br />MOTION <br /> <br />Vice-Chairman Douglas reported that the following factors and series of <br />events were considered in making a decision on the Peters' Open Space <br />I Open Space appeal: <br /> <br />1. The Washingtoo State Board of Tax Appeals, Docket Number 18354, dated September 5, <br />1979, Pages 1 aod 2, presented a .series of factual history items "presented in testimony <br />Bod by supporting documents not In dispute. It <br />8. Assessed valuation of the parcel for assessment years 1974, 1975, 1976, and 1977 <br />was $3,865. <br />h. As....ed valuatloo 10 1978 was $1,485. <br />c. Assessed valuation as stated in a corrected revaluation notice dated July 18, 1978 <br />was $68,250 as OpeD Space lOpeD Space, aDd was so deslgoated sloce the <br />tlmberlaod c1a..lftcatloo did Dot meet the Jellersoo Couoty Commlssiooers <br />Ioterpretatloo of RCW 84.34.037. Tbe deolal was appareotly based 00 the fact <br />that a portloo of tbe property belog considered as thoberlaod was wlthlo 200 feet <br />of ahuttlng saltwater RCW 84.33.130 (3)(c). The Cuooty Commlsslooers had a <br />polley of upholding this RCW as Doted 00 page 2 of the State Board of Ta. <br />Appeals Docket. <br />d. Tbe Board of Tax Appeals fouod tbe correot use of the suhJect property to be <br />tlmberlaod aDd established the values as tlmberlaod (Departmeot of Reveoue 1978 <br />rates for average land with favorable access) in the amonnt of $1,485. <br />