After considering the evidence, the five-member board determined that the Strands had failed to meet their burden of presenting clear, cogent, and convincing evidence that the assessor's valuation was incorrect and sustained the determination of the assessor. They attended a hearing of the equalization board in August 2010 at which their petition was considered. Their petition and evidence identified errors in the assessor's work and presented comparable sales and other evidence of their own. The Strands petitioned the Spokane County Board of Equalization to reduce the valuation to $320,000. The assessor consequently relied on information from earlier assessments, ultimately valuing the land at $200,000 and the improvements at $249,900, for a total value of $449,900.
Strand refused to let the assessor enter the home to inspect the interior. According to an appraising supervisor who was present and whom the Board of Tax Appeals later found credible, Ms.
In 2009 the county assessor conducted an exterior inspection of the Strands' property for tax purposes, with the Strands in attendance. The quality of the construction is rated '"average-minus."' Administrative Record (AR) at 130. The total living area of the home is about 4,096 square feet, with an above-ground living area and finished basement. They built a ranch-style home with attached garage and a 1,200 square foot shop, completing them in 2003. They purchased the ground on which the home is located in 2000, for $100,000. Palmer and Patricia Strand own a five-acre single-family residential property located on Long Lake, in Nine Mile Falls. We agree that the Strands have not met their burden of proof and affirm.
They now appeal the order of the superior court. They sought judicial review in superior court, which upheld the validity of the agency action. Palmer and Patricia Strand challenged the Spokane County Assessor's valuation of their residential property before the Spokane County Board of Equalization and the Board of Tax Appeals.
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