On appeal BOE25-027, the board reviewed a petition from Mark and Anna Rosson challenging the assessor's valuation on parcel 778001009. After considering appellant-submitted comparables and the assessor's sales-comparison adjustments, the board overruled the assessor and set a new assessment: land $39,900 and improvements $320,000 for a total assessed value of $359,900.
Petitioners had submitted local sales they considered comparable; the assessor acknowledged several proximate recent sales but differed on adjustments for an on-site basement and other features. Board members said they place considerable weight on licensed appraisals and proximate sales; on the Rosson appeal they concluded the petitioner's comparables supported a lower improvement value than the assessor had recorded and adjusted the assessor's figures accordingly. The board's amended figures will be reflected in county records; the decision was carried by majority vote and the clerk will mail the written decision to the petitioners.