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Board of Equalization vacates additional assessment, upholds appellant valuation
Summary
The Siskiyou County Assessment Appeals Board vacated an additional assessment on a five-acre parcel and maintained the property's valuation after members cited accessibility and comparability concerns raised by the appellant.
The Siskiyou County Assessment Appeals Board voted to vacate an additional assessment on a five-acre parcel and maintain the property's valuation after members raised concerns about accessibility and the comparability evidence presented by the assessor. Presiding officer (speaker 1) announced, "The appellant's request is approved."
Board members said limited access and seasonal snow made the parcel less marketable than comparables offered by the assessor. Jim Palouseau (speaker 3) argued the lot was effectively unsellable on its own, noting, "this is not a good piece of real estate." Members emphasized that the assessor bears the burden of proving comparables are appropriate and that accessibility differences affect value.
The board recorded a motion to vacate the additional assessment and confirmed approval of the appellant's request. No new hearing date or further board action on this parcel was announced at the meeting.
