HomeMy WebLinkAbout*Other - AssessorP.O. Box 37 Ephrata, WA 98823
August 15, 2022
To: Board of County Commissioners
Cindy Carter
Danny Stone
Rob Jones
RE: Request for Manifest Error Correction exceeding three years for parcel 14-0068-000
Taxpayer: Grants Midstate LLC (years 2021-- current)
Laureland RV & Mini Storage (years 2015 — 2021)
Dear Board of County Commissioners,
It was recently brought to my attention that a multiple unit storage building that was partially destroyed in a fire
on May 19, 2015. An appraiser was out in 2018 and fire damage was noticed by photographic evidence, but no
Destroyed Property was ever processed on our end, even though we knew about the damage. This
information was verified with Ephrata Fire Department, as the building was located in their jurisdiction. The
value of the storage building for 2015 should have been pro -rated from the date of the fire and then partial value
removed for tax years 2016 and forward. I am agking-tea l,. e arcate tax o
amunts be refiWdegt..!2ur
nri
records,corrected to h ft o.f the iOs
AcCura,te �1.62!2t! O'� rame m+ due to b aa
eingjgg
allv dLeSkWdh
erre Since . Since our scope is to only fix the current year and back three years, I am following the below listed RCW:
RCW,,-04,48,065 Cancellation and correction of erroneous assessments and assessments on property on which
land use designation is changed
"'(1)(b) Except as otherwise provided in this subsection (1)(b), no manifest error cancellation or
correction, including a cancellation or correction made due to a definitive change of land use
designation, may be made for any period more than three years preceding the year in which the error
was discovered. However, a manifest error cancellation or correction may be made for a period more
than three years preceding the year in which the error is discovered by the county legislative
authority and the manifest error cancellation or correction would result in a refund or reduction of taxes
for a property owner"
It is the Assessor's Office recommendation that the Board of County Commissioners approve our request to
remove partial value on this property for 2015 and partial value for 2016 — 2018, The Assessor's Office will
process a manifest error change to take care of 2019 through 2022 taxes, as that is within our scope. The
breakdown on value and approximate refund amounts are as follows:
BOCC value-gortion:
2015 — $ 52,625 (original value)
2016 — $ 52,625 (original value)
2017 — $ 56,875 (original value)
2018 — $ 56,875 (original value)
$ 43,125 (corrected value)
$ 43,125 (corrected value)
$ 47,375 (corrected value)
$ 47,375 (corrected value)
Difference of: $ 9,500
Difference of: $ 9, 500
Difference of: $ 9,500
Difference of: $ 9,500
Melissa McKnight Bobbee Poplawsidi Matthew Hope
Assessor Chief Deputy Chief Appraiser
mrm@grantcountvwa.aoy blQODlawski@grantcountvwa.gov mr)hope@grantcountffla.gov
Total value: $ 219,000 Corrected Value: $ 181,000
Assessor's Office value.portion:
2019 — $ 69,940 (original value)
$ 56,065 (corrected value)
2020 — $ 45,660 (original value)
$ 31,785 (corrected value)
2021 — $ 45,660 (original value)
$ 31,785 (corrected value)
2022 - $ 89,220 (original value)
$ 72,875 (corrected value
Total value: $ 260,480 Corrected value: $ 192,610
Grand Total Value: $ 469,480
Grand Total Corrected Value: $ 3733610
Grand Total Difference in Value: $ 95,970
Difference in value: $ 38,000
Lkpproximate Refund amounts.
2015 - $ 85.88
2016 - $ 138.70
2017 - $ 127.75
20 18 - $ 138.70
2019 - $ 146.00
2020 — $ 189.80
2021 — $ 178.85
2022 — $ 171.55 (2nd half taxes due will be decreased by this amount)
Total approximate refund amount: $ 1,005.68
Reduction amount for current year's taxes: $171.55
Difference of: $ 13,875
Difference of: $ 13,875
Difference of: $ 13,875
Difference of: $ 16,345
Difference in value: $ 57v970
The amounts listed above are approximate amounts based on the value of the home and the levy rate for that
year. This manifest error change will all be done in cooperation with Darryl Pheasant in the Treasurer's Office.
They will determine what the actual refund amounts will be.
To further assist you with making a determination, I have attached with this request letter the following
documentation:
Copy of the email & fire report from Ephrata Fire Dept on the verification date of the fire
0 Current Photo of the state of the building showing fire damage
0 Photo from appraiser verification back in 2018
Estimated refund amount calculations based on correction to value
Print off of the sales information since this includes refunds to two separate owners
Should you want to discuss this matter further, please do not hesitate to contact me.
Respectfully submitted,
0awsk!
e;,e
pI
Chief Deputy Assessor
From: Misty Fairchild < MFairchild@ephrata.org >
Sent: Thursday, August 4, 2022 3:37 PM
To: Bobbee L. Poplawski
Subject: RE- Verification of date of fire
Attachments: Ephrata Fire inept.. 2015-122.pdf
Hi Bobbee,, attached you will find the fire report for parcel 14-0068-000. This fire happened about 7 years ago,
5/19/2015. You will notice the address on the report is 258 A Street N E but the correct address Is 256 A Street NE. At the
time of the fire the building which caught fire did not have an address on It. It was assumed that the neighboring
building (258) and 256 A Street NE were all the same address.
Please let me know if you need more clarification on that.
Misty Fairchild I Admin Assistant
Ephrata Fire Department
509-754-4666
Wairchild2ephr
From: Bobbee L. Poplawski <b1poplawski@grantcountywa.gov>
Sent: Thursday, August 4,, 2022 12:07 PM
To: Misty Fairchild <MFa1rchild@ephrata.org>
Subject: Verification of date of fire
Importance: High
CAUTION: External Email
0.11110000 01 y WON I
Misty,
I need verification of another fire I was notified of. It is for parcel 14-0068-000 which has an address of 256 A
St NE I
,, Ephrata and is registered to Grants Midstate LLC. It appears a couple of storage units in a mi
Ephrata Fire Dept,
Station,., 21
Shifts Or Platoon: Administration
Location:
258 A ST NE
Ephrata WA 98823
Lat/Long.,
N 470 19,120111
W 1190 32" 47,87-11'
Zone:
City Limits - City Limits
Location Type: 1- Street address
Incident Type:
ill - Building fire
FDID: 13MO4
Incident #: 2015-122
Exposure ID: 118581713
Exposure #,. 0
Incident Date: 05/19/201S
Dispatch Run #: 1SEF036
Report Completed by: Fairchild Misty N ID: 2017 Date: 05/28/2015
Report Reviewed by., Fairchild Misty N Its: 2017 Date: 05/28/2015
Report Printed by: Fairchild, Misty N ICS; 2017 Date: 8/4/2022 Time: 14:49
Structure Type: Enclosed building Property Use: 899 - Residential or self -storage units
Automatic Extinguishment System Present: Detectors Present: 13 Cause of Ignitiono Cause undetermined after
Investigation
4, MOO 6 'M
Aid Given or Received: Automatic aid recelvedlPrimary action taken: 11- Extinguishment by fire service personnel
Additional actions: 12 - Salvage & overhaul
Losses Pre -Incident Values
Property: Property: Civilian Injuries: 0 Fire Service Injuries: 0
Contents-, Contents: Civilian Fatalities; 0 Fire Service Fatalities: 0
Total,: _,,Total: Total Casualties: 0 Total Fire Service Casualtesr 0
Total # of apparatus on call: 4 Total # of personnel on call: 10
................... "0* . .......
NARRATIVE (1)
Narrative Title-, n/a
Narrative Author: Bums, Jeremy
Narrative Date:
Narrative Apparatus ID: n1a
Narrative:
Ephrata Fire Department, with autornatic aid provided by Grant County Fire District #13, were paged to a Delta structure fire
at 258 A street NE. Command 2 arrived to find a 12 unit storage building with charged smoke showing from the roof at the
east end of the building. Heavy smoke was also seen coming from the second unit from the east. Command 2 established A
street command. Engine 2111 wasthe first due engine and was assigned to pull an 13/4" attack line and began to
extinguish. The second due engine 2112 established a water source and the crew assisted In opening adjacent storage units
to check for fire extension, engine 1311 also assisted in this task. Fire was under control within the first 20 minutes and
overhaul operations began. Primary flre damage was confined to the second unit from the east with minor damage extending
to the first and third units.
Fire Investigation
The area of origin was determined to be within the second unit from the east. This Is based on the fact the this building has
no power and the second unit sustained the most fire damage. When police arrived to the address, they heard banging
coming from one of the middle storage unb(seventh from the east)ofMcers assisted in opening the door to let out a Kyle
Schulz, Mr, Schulz was living In the second unit from the east, Mr. Schulz was Interviewed by Fire and Law. All Mr. Schulz
could remember was that he had awoken to the smoke and heat and tried to escape the room but it was too hot to make It
to the door. He said "at that point I began to break through the walls to find a way out." At that point Law arrived and broke
open the door to the seventh unit from the east and got Mr. Schulz out of the storage building. During my Investigation,
holes In the adjoining walls were noted and photographed, these where the holes created by Mr. Schulz to find his way out.
The building has no power supplied, and no other possible ignition sources. Kyle Shulz did not assist us In further
Investigation of this fire cause. We have eliminated other potential sources of Ignition, and believe the acbons of Mr. Shulz
contributed to the cause of this fire.
Further investigation Is being handled by the Ephrata Police Department to inquire about possible criminal Involvement.
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Assessor's Determination of New
le :e -
Assessed Value for Destro d frop
Date of Destruction: 5119115
I Assessed value of property prior to destruction 52,625
2. True and fair value of remaining property .....................................
3. Total amount of reduction in value (fine I - line 2) ...................... -2,t5 00
4. The assessed value for the year of destruction (same as line 43,125
I hereby certify my determination of the assessed value for the assessment year 2015 is as shown
on line 4. The assessment year is the year in which the destruction occurred. (For multiple assessment
years, use separate pages.)
Date Assessor
01.000 , M Mll' M,
Date Sent ToTaxpayer
. ...........
Notice To Taxpayer
If you disagree with the assessor's detennination, you must appeal the amount of reduction to the county board
of equalization within 30 days of notification or by July I of the year of reduction, whichever is later.
11.
"b, �
f�tAies �t refundedor eld -it
atio d -6 f A
The, follo'Wing C�klc �k I ns ay t
r:ls:�� h
Pro..uce:;iieAt.
66
tht.su ject:prop, yqualifies for a 'em on 111fl, d A" -c"U., V -16n. :-use.:'-T�he.-,-a t,
erry
K: AX
M$$ r .
moun
d. d., coria �'*'J d Itax"
�oiv-*-g Pn r: ot&.Aei upti n �be d- t 111 t�i: I #
0 :*",. C aced
�abate�a►ent
,determine tlie A amount oor,,reiuna
0
5. Total amount of reduction in value (line 3) ..................................................... x. $9,500
6. Rate of levy (per $ 1,000 of assessed value) in year destruction occurred....... $14.694684
7. Amount of taxes on destroyed value (line 5 x 11ine $139.60
8. The daily rate of taxes on destroyed value (line 7 365 days) $0.38
9. Number of days remaining in the year after destruction........ ........................... )0*0 226
.. . ......... ..................
10. Amount of abatement or refund - if taxes have been paid * (line 8 x line 9) $85.88
E
D, TE UR-.E,R-. IFICE
,9MACT REPUN0:AM0' VNT 'TO B�'
St
S 0
'R, E
AtOVEJS MERELY AL rx Y U,
E: A.
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(360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 64 4003 (4/21/2017) 2
Assessor's Determination of NeW
Assessed. Value for Destroyed Pro erty
......... . . . . . . . . . . .
Date of Destruction: 5/19/15
1. Assessed value of property prior to destruction ......................... a A * V if A W. 0 4 0 0 W W. U 1i It 0 0 4 $ 529625
2. True and fair value of remaining property....... to a$ QUO$* %§J*4.;l WQ'jUU*A 0**U1.'.A*OO'P4 A*k.►A $ W 43,125
3. Total amount of reduction in value (line I - line 2)....> .. * A s'AA f 1k 4* W 4 -k A It 6'A 00 k A * V Al 'A k� V 40 W 4 k* 04 9 0 0
4. The assessed value for the year of destruction (same as line 2) ......... 43,11125
I hereby certify my determination of the assessed value for the assessment year 2016 is as shown
on line 4. The assessment year is the year in which the destruction occurred. (For multiple assessment
years, use separate pages.)
Date Assessor
Date Sent To Taxpayer
Notice To Taxpayer
If you disagree with the assessor's determination, you must appeal the amount of reduction to the county board
of equalization within 30 days of notification or by July 1 of the year of reduction, whichever is later.
I
Af
."CorrogtSihoii mount axes''to-10e
r
ro'cluc e We e, JFun r
he follq�v, Ing.: calculations, V
I � I
ala shed ��sts,� I
roe q. or,.
IiA le fou Itho, :�aw�ibx du dtz-496�, '' �t
I subjett. s I e4moull. X
a V
'C"'powl en" t
p
*wmg,,� ,no q C trink
t tho�:&st h d d" to. t
AW 04 PA'. wp`
e,"ter�,,m'm#,e e =644:-of`ibibxk��,o
e . � r
effinds
5. Total amount of reduction in value (line 3) .010 V*9400 0*94*100.0. 4-91.1 *094 fog %VA*A $9,500
6. Rate of levy (per $1,000 of assessed value) in year destruction occurred,.,,q.,,., .$14.4101472854
7. Amount of taxes on destroyed value (line 5 x line $136.90
8. The daily rate of taxes on destroyed value (line 7 • 365 days) = ........ $ 0.38
9. Number of days remaining in the year after destruction...4,, 00 60*0 41**04144 40"*?# 4104, VOOV*WUU! 365
10. Amount of abatement or refund - if taxes have been paid * (line 8 x line 9) $ 138-70
0
BE NJ 0 BY S
R E, 4HE
EVXACT R- E' F TO" "'kT
T, T-HEAS WA�S.,,,.0
ABOV19 IS MERE Ari EIS,,T"',IM��,��,'�.,�A',-.,.,,.�,�..,,.,'!E��*�,';"
To ask about the availability of this publication In an alternate format for the visually impaired, please call
(360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400*
REV 64 0003 (4/21/2017) 2
Assessor's Determination of New
Assessed Value for Dest ed Property
Date of Destruction: 5/19/15
1. Assessed value of property prior to destruction.............................t56,875
2. True and fair value of remaining property .....................
3. Total amount of reduction in value (line I - fine 2) ...............
4. The assessed value for the year of destruction (same as line
I hereby certify my determination of the assessed value for the assessment year 2017 is as shown
on line 4. The assessment year is the year in which the destruction occurred. (For multiple assessment
years, use separate pages.)
0�'O.�O 1 0 i yj- 9000016 0100,
Date Assessor
Date Sent To Taxpayer
Notice To Taxpayer
If you disagTee with the assessor's detennination, you must appeal the amount of reduction to the county board
of equalization within 30 days of notification or by July I of the year of reduction, whichever is later.
C
"IMP 10HOW, W Proageez --tne, �q amount °ot tapes t+
Ing, Cal ftuon,&'May. 0001 i ,,,o
po'c t
_e
les V
4s, current
emp,,, owor,� &v, assi, i
g proper -y
t
e SUPle:,
prior
owing t t
s -rue 4o&,mus, e:,determ%nsecn±:1 ee.,.. amouner ne 0 refiunti
5. Total amount of reduction in value (line 3) ..................................................... 4444
6. Rate of levy (per $1,000 of assessed value) in year destruction occurred ...
4
7. Amount of taxes on destroyed value (line 5 x line 6/1,000) .................
8. The daily rate of taxes on destroyed value (line 7 + 365 days)
9. Number of days remaining 'in the year after destruction .................................
10. Amount of abatement or refund - if taxes have been paid * (line 8 x line 9)
"ONE
T.
S
ROVE`IR
$9$500
$ 13-5044909399
$ 128.29
365
$127.75
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(360) 705-6715. Teletype (TTY) users, please call (360) 705-6718, For tax assistance, call (360) 534-1400.
REV 64 0003 (4/2112017) 2
Assessor's Determination of New
Assessed Value for Destroyed Pro erty
Date of Destruction: 5/19/15
1. Assessed value of property prior to 55,875
2. True and fair value of remaining property.,. 47,3
3. Total amount of reduction in value (line I - line 2) ................... 9,500
"7 E!
4. The assessed value for the year of destruction (same as line .............. 47,3 f u
I hereby certify my determination of the assessed value for the assessment year 2018 is as shown
on line 4. The assessment year is the year in which the destruction occurred. (For multiple assessment
years, use separate pages.)
Date Assessor
Date Sent To Taxpayer
Notice To Taxpayer
If you disagree with the assessor's determination, you must appeal the amount of reduction to the county board
of equalization within 30 days of notification or by July I of the year of reduction, whichever is later.
5. Total amount of reduction in value Oine 3) ............................................... $9,500
6. Rate of levy (per $1,000 of assessed value) in year destruction occurred.......... $ 14,4148530271
7, Amount of taxes on destroyed value (line 5 x line 6/1,000)......4 o0**W%* $136.94
8. The daily rate of taxes on destroyed value (line 7 + 365 days) $0.38
9. Number of days remaining 'in the year after destruction ......................... 365
10. Amount of abatement or refund - if taxes have been paid * (line 8 x line 9) $138.70
XAC R_
k IV% AV14rA V, A AM" *r*a ik4n -jir ,�i
JJL
To ask about the availability of this publication in an alternate format for the visually impaired, please call
(360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 64 0003 (4/21/2017) 2
Assessor's Determination of New
Assessed Value for Destro ed Prop-enq
Date of Destruction: 5/19/15
1 • Assessed value of property prior to destruction.. ... to #1 **togs qq*oo 004 411 � $,4.4 *41**,�, #.1 0 $ 69,940
2. True and fair value of remaining property ........................................... ........ ... . .561065
3. Total amount of reduction in value (line I - line 137875
4. The assessed value for the year of destruction (same as line 2)tlllo***0*4.6401******,*:Rsioa,*O* $ 56,0v5
1 hereby certify my determination of the assessed value for the assessment year 2019 is as shown
on line 4. The assessment year is the year in which the destruction occurred. (For multiple assessment
years, use separate pages.)
Date Assessor
Date Sent To Taxpayer
Notice To Taxpayer
If you disagree with the assessor's detennination, you must appeal the amount of reduction to the county board
of equalization within 30 days of notification or by July I of the year of reduction, whichever is later.
"M "a om fees VM no "ft *M 'A" VWrer moo, MW 000 "M am "a sow Woo won, woo woo moo somi too, an got 1.0 IYq 0, MM
'es 101� �e, refunded AM= "0 -ax_
OAS may pot, uce� e " , , ;.or,,abated
''t chdrif _6c',t, t t "tif
'the "folkm"i ile 81
49 �11_
h
'Th"', 1400-14 f
-ri v ai
, 61 X
n
:,vrop,61 'qua, s, P en, �we,,!
he:SU jec tax
.#seur
WPn o t
hg� destruction M'MUS
e�,dM` Orn
une
then cow
:agedaid to
t" _
�.�j -d.
Idstern ! �:ti moun 'f abatement .Orroef n
5. Total amount of reduction in value $13,875
6. Rate of levy (per $1,000 of assessed value) in year destruction occurred .......... $ 10,5541275691
7. Amount of taxes on destroyed value (line 5 x line 611,000) ... o. 41#4*4`0 *a 04 %togs 098440r• i $ 146.44
8. The daily rate of taxes on destroyed value (line 7 + 365 days) $0.40
9. Number of days remaining in the year after 365
10, Amount of abatement or refund - if taxes have been paid * (line 8 x line 9) $146.00
�U
UR,,,E-FR
M
T TO
UUCT OU. N BE D � 'T"
%
SORM,-!"S 0VK1 S. M,9"LYI .Lei
$T ,,0,-, BY HEASS F. CE
To ask about the availability of this publication in an alternate format for the visually impaired, please call
(360) 705-6715, Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 54 0043 (4/21/2017) 2
Assessor's Determination of New
Assessed Value for Destroyed Propgr!y
Date of Destruction: 5/19/15
I • Assessed value of property prior to 45,660
2. True and fair value of remaining property,, 31,785
3. Total amount of reduction in value (line 1- line 2)** "7 C
u
13,8 f
4V The assessed value for the year of destruction (same as line fi.311,785
I hereby certify my determination of the assessed value for the assessment year 2020 is as shown
on line 4. The assessment year is the year M* which the destruction occurred. (For multiple assessment
years, use separate pages.)
Date Assessor
Date Sent To Taxpayer
Notice To Taxpayer
If you disagree with the assessor's determination, you must appeal the amount of reduction to the county board
of equalization within 30 days of notification or by July 1 of the year of reduction, whichever 'is later.
IOft 4W *0 io* A* *0 Iwo *0 J>D mw WW *W s" -PW
caculton r4
--wa
e-correc M,01 axes".
h
f
kay,,ndt��p do t
0:1 a eal
�,
OC Plit I V. (jua UX
�JV amount e - J, t Rfi&�,fo n ��O
Y
es rqctli'oiu,�, must be�.,,.d O'd an'', d 11,-,'g�io ',P ',J�
Owling,pd6r,to the.::,.d et'' to
Ornunl- M a 't"U, d
tte� ne't amount of *,o r d;
51 Total amount of reduction 'in value (line 3) 4.$13,875
6. Ratc of levy (per $1,000 of assessed value) in year destruction occurred...,,,,,,.,",., $ 13,7726008755
7* Amount of taxes on destroyed value (line 5 x fine 6/1,000) ............. $191.09
8, The daily rate of taxes on destroyed value (line 7 + 365 days) = ........ $0.52
9. Number of days remaining in the year after destruction ...................... 365
10-. Amount of abatement or refund - if taxes have been paid * (line 8 x line 9) $ 189.80
EXACT REFU
!►'`� `aVF'` ,`r
�A
0
To ask about the availability of this publication in an alternate format for the visually impaired, please call
(360) 705-6715. Teletype (TTY) users, please call (360) 705-6718.. For tax assistance, call (360) 534-1400.
R -EV 64 0003 (4/21/2017) 2
Assessor's Determination of New
Assessed Value for _Osage yedProperty
Date of Destruction: 5/19/15
1. Assessed value of property prior to 45,660
2. True and fair value of remaining property ......................... 3 1178 5
3. Total amount of reduction in value (line 1 - line 2).................. ► k 13 jok 7 9
4. The assessed value for the year of destruction (same as line 2)4.Oii**Olit**010+*kifii,640010*Wlo.i!o $ 3 1 t 78
1 hereby certify my determination of i
the assessed value for the assessment year 2021 s as shown
on line 4. The assessment year is the year in which the destruction occurred. (For multiple assessment
years, use separate pages.)
Date Assessor
Date Sent To Taxpayer
--------------
Notice To Taxpayer
If you disagree with the assessor's deten-nination, you must appeal the amount of reduction to the county board
of equalization within 30 days of notification or by July 1 of the year of reduction, whichever is later.
7fie failw�nplapps.=yaotproduce e,correc ,Awdunt 0kAX t .6
t subjeproperty
;qua le an- . s, qr��1tie'
t
he e
p#�un oras class ficd as carr t use;
owmit mor, o t destruction 1=1 et-, `d t: -6,
ernune.. audt
pw,d,,,,o
de.ternune � theA -,b dl�
.ount o, a ate tit:qr,re thn
5. Total amount of reduction in value (line
6. Rate of levy (per $1,000 of assessed value) in year destruction occurred ..........
7. Amount of taxes on destroyed value (line 5 x line 6/1,000 ].00.000.000 A0 * 040110 0 4 0 00.0. Aa6 #
8. The daily rate of taxes on destroyed value (line 7 -is- 365 days) —0 V 01 6 * 0.0 0 6 10 .11 0 $1 0 a 011 10 0 •A
9. Number of days remaffiffigin the year after destruction.... 01..1..... 0 0 ** W41# * V ***0 WA 9 * .. 4 10
10. Amount of abatement or refund - if taxes have been paid * (line 8 x line 9)
Od- or
abeted ;ii
",iMMOU
tom; patio
$13v875
$ 13-0204923292
$180.66
$178.85
1VE
ICE
�T
0 T
EFVNRAM 'M' 0 U Dt TH9
VU, ,IN
M
'S
"S" T- 0 E
19 VE 1S.ME Y ANAE"' E
To ask about the availability of this publication In an alternate format for the visually impaired, please call
(360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-1400.
REV 64 0003 (4/21/2017) 2
........
Assessor's Determination of New
Assessed Value for Destroyadd _Pry per:!Y-.
Date of Destruction: 5/19/15
1. Assessed value of property prior to destruction .............................. 89220
2. True and fair value of remaining property ....... 72875
3. Total amount of reduction in value (line 1 - line 2).. 11, *440 1,.1-� &O v "s 4 $ 1 3,8r I
4. The assessed value for the year of destruction (same as line Z21875
I hereby certify my determination of the assessed value for the assessment year 2022 is as shown
on line 4. The assessment year is the year in which the destruction occurred. (.dor multiple assessment
years, use separate pages.)
Date Assessor
Date Sent To Taxpayer
.............
Notice To Taxpayer
If you disagree with the assessor's determination, you must appeal the amount of reduction to the county board
of equalization within 30 days of notification or by July I of the year of reduction, whichever is later.
�j
�T t
�C U '.0 "'CO e
ll jig. , � , ' " -th d
f t
a C. 41" ns "MAY �M,.. e "T rrlee Kwoun b, s C -',re -,49-o. el �or :abated��
wvrislc its, siifflk 4��':' souUa fd
flo ir' M:tx
Oe sub, ei`tt �ip 4e.
Th"""
thin
t�C'be z: e
i
iowing, pnor t 61 t&` fttli- ttlonMU d
44:
corned to. ,actual ax aid to
efAb",, bluir+efund
5. Total amount of reduction in value (line 3).ora*.v.0016"A 13v875
6. Rate of levy (per $1,000 of assessed value) in year destruction $ 12. 872472 48
7. Amount of taxes on destroyed value (line 5 x line 6/1,000) ...................... $171.87
8. The daily rate of taxes on destroyed value (line 7 -l*- 365 days) 4 V 4 lb 10 14 0 0 4 IN V 04 $0.47
9. Number of days remainffig in the year after destruct i*on,,,,% 365
10. Amount of abatement or reffind. -iT taxes have been paid eine 8 x4ine9) $ IT!=)
LA
Vj 1ko �X,
'AT,
01 �BE`DET
D;
M TO- RMN,
-A
-U
,E) -a
OP
' ` ' S
E
FJ
"XIM—ATT- �`:BYTHE",
To ask about the availability of this publication In an alternate format for the visually Impaired, please call
(360) 705-6715. Teletype (TTY) users, please call (360) 705-6718. For tax assistance, call (360) 534-14004
REV 64 0003 (4/21/2017) 2
Parcel Number:
Parcel Type.
Assessment Type:
Retired:
Exempt: r% es Events*
140068000
1"Ime-C-f-Sale, Ver%l
Re al P ro :P ert,,,Vt
N0
N o Ad
Primary lrnprovement:*----- --------
Primary Land Type.-
Description:
Mini Storage Facility
Commercial City Lot
C 0 rr
Primary Owner:
Primary Situs:
Grants, M.instate LLC
256 NE A STEPHRATA
Legal:
LOTS L.�Kjj,
_H LL
DOR:
Secondary .and Use: Map Number.
"l1r-._G e n e ra I N 11 an...
00
Total Acres:
Property Class: ------------
0.0
TX
Calculated Acres:
Ne /Old Reval Areas. Plat Code:
SOX150
315 NOB*3000
-------------------
- -----
Tax District:
Neighborhood:
Res Interest: Review.
0112 - 0112
1701 06I Ephrata Area
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August 22, 2022
Grant County Treasurer's Office
Darryl Pheasant, Treasurer
PO Box 3 7 Ephrata, WA 98823
(509) 754-2011
1-800-572-0119 (Washington only)
TO: GRANT COUNTY COMMISSIONERS
FROM: DARRYL PHEASANT
GRANT COUNTY TREASURER
RE: MANIFEST ERROR 14-0068-000
I was not informed by the Assessor about this request and I will not be available to
comment tomorrow afternoon at your 1:30pm. RCW 84.48.065 was created to review
very rare cases where valuation changes are made more than three years back. In my
discussions with the Commissioners in the past when this law was passed, I informed
the Commissioners to be very careful in what is allowed for it could open a door that
would be hard to close. Per the Assessor's own admission, the county did not error until
potentially an appraiser saw the damage sometime in 2018. The property owner had
multiple opportunities to notify the Assessor's office but did not do so. The taxes for
this goes to many taxing districts but for this refund we have to pay for the states portion
of the refund for 2018 and prior. We should not reward taxpayers who did not
communicate the situation and harm the taxing districts. We have had other scenarios
where valuations would go back previous to the three years so I am not sure why this
once is being given this special treatment.
Plus, in 2015 when this law change passed the Board did a resolution to only do refunds
back 3 years and not any further. Even though we have had many scenarios over those
years after that resolution that could have gone back more than three years I have not
approved any refunds past 3 years based on that resolution. If this board is wanting to
revisit that past resolution, this process of a new resolution needs to be followed.
BOARD OF COUNTY COMMISSIONERS
Grant County, Washington
RESOLUTION IN TME MATTER OF RESOLUTION No. 16- 6 01 -CC
THE DISCRETION OF THE COUNTY
LEGISLATIVE AUTHORITY TO
AUTHORIZE REFUNDS OR
CANCELLATIONS OR CORRECTIONS
OF THE TAX ROLLS OUTSIDE OF THE
ORDINARY TIME LIMITS,
WHEREAS, ordinarily in order to be timely under Washington law a claim for a property
tax refund under 84.69 RCW must be filed with the county treasurer within three years of the due
date of the payment sought to refunded, and
WHEREAS, ordinarily in order to be timely under Washington law a proceeding for a
cancellation, reduction, correction, or refund of property taxes under RCW 84.68.110 through
RCW 84.68.150 must be filed with the county assessor within three years of year in which the tax
became payable or purported to become payable, and
WHEREAS, ordinarily a manifest error cancellation or correction by the county assessor
or county treasurer under RCW 84.48.065 may not be made for any period more than three years
preceding the year in which the error is discovered, and
WHEREAS, the Washington State Legislature has recently amended RCW 84.69.030 to
permit refunds on claims filed more than three years after the due date of the payment sought to
be refunded if the claim arises from taxes paid as the result of a manifest error in a description of
proir)ertv: but only if such an extension of time is authorized by the county legislative authority,
property; e
and
WHEREAS, the Washington State Legislature has recently amended RCW 84.68.150 to
permit petitions for cancellation or reduction of assessment or correction of tax rolls and the refund
of taxes under RCW 84.6 8.110 through RCW 84.68.150 to be considered even if filed more than
three years after the year in which the tax became payable, or purported to become payable, if the
reduction or correction is the result of a manifest error and if the county legislative authority also
authorizes the extension of time to file the petition, and
WHEREAS, the Washington State Legislature has recently amended RCW 84.48.065 to
permit the county assessor or county treasurer to issue a manifest error cancellation or correction
for a period more than three years preceding the year in which the error is discovered, but only if
authorized by the county legislative authority, and
N-,\Staff\BVasquez\Resolut'lon-Ordinatice\Tax Roll Refunds, Cancellations or Corrections
outside of the ordinary time limits..docx
WHEREAS, if the Grant County Board of Commissioners were to make use of the
additional authority granted by the legislature to extend the time periods for cancellations,
reductions, corrections, and refunds as now provided for in RCW 84.69.030, RCW 84.68.150, and
RCW 84.48.065, it could have the effect of undermining the certainty, predictability, and finality
of the process by which property taxes are collected and corrections and refund requests are
resolved,
NOW, THEREFORE, BE IT RESOLVED that it is in all cases the policy of Grant
County to not extend, or authorize to extend, the time limits otherwise provided in RCW
84.69.030, RCW 84.68.150, or RCW 84.48,065, for the cancellation, reduction, correction, or
refund of property taxes, for corrections of assessments or of the tax rolls, or for petitions or claims
seeking such cancellations, reductions, corrections, or refunds,
f
DATED this day of 44ALLtkq, 2016.
BOARD OF COUNTY
COMMISSIONERS
Yea Nay Abstain GOU
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CindyCarte ,Chair ix U
ATTEST: M
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Caro ann Swartz 0 th
, Vice -Chair
Richard Stevens, Member
N:\Staff\BVasquez\Resolution-Ordinance\Tax Roll Refunds, Cancellations or Corrections
outside of the ordinary time limits..docx.