The Okanogan County Board of Equalization on Sept. 25 heard several appeals from Maria Arcineda (spelled in record as Maria Arcineda/Arsenica) related to small multi-unit properties in downtown Oroville and surrounding areas, and sustained the assessor's values on those parcels after testimony and appraisal evidence.

Arcineda told the board the property is old, in poor repair and used by family members rather than generating rental income. "My property... they are 50 to 70 years newer than my property," she said, asking the board to consider condition and the shortcomings of comparables used by the assessor.

The assessor's appraiser provided three to four sales of similar small multi-unit or single-family properties in Oroville and a cost-comparison approach. The appraiser noted newer windows and other improvements visible in photos and defended the assessor's use of those local sales. "I don't disagree that this is an older building, but it's not in bad repair," the assessor said.

On BOE 25-061 (parcel 2040660100) the board sustained the assessor's total value of $199,900, citing insufficient evidence to override the assessor. The clerk noted the property had a senior-citizen valuation freeze that sets a taxable base at $104,000 under the senior program; the board confirmed the frozen base remains in place for next-year taxation while appeal avenues remain available.

Arcineda also appealed parcel 2040741500 (BOE 25-062) and other nearby parcels; the board sustained the assessor across those cases except where the senior freeze applied. Officials advised Arcineda she may reapply for relief in the next appeal window or supply contractor estimates of repair costs to support a future value adjustment.

The board reiterated the standard of proof for appeals: assessors are presumed correct under state law and petitioners must present clear, cogent, and convincing evidence to overturn an assessment. "Your evidence needs to be clear, cogent, and convincing," Chairman Terrence Flanagan told petitioners at the start of hearings. The BOE recorded unanimous votes sustaining assessor values in the contested appeals.