EQUALIZATION BOARD

DELAWARE COUNTY

P.O. BOX 309

JAY, OK. 74346

918-253-4520

 

 

 

JACQUELINE WRIGHT, CHAIRWOMAN                                                                                            

ART SHACKELFORD, MEMBER                                                                                    

DON YOUNGBLOOD, MEMBER                                                                                

 

                               

Agenda was posted May 7, 2009 at 1: 54 PM on  east  entrance door.

 

The Delaware County Equalization Board met in Regular session on May 13, 2009 at 8:27 A.M. with the following members present: Jacqueline Wright-Chairwoman, Art Shackelford-Member, Don Youngblood-Member, and Secretary–Carol Fortner.  Chairwoman-Jacqueline Wright called the Meeting to order and the following business was transacted.

 

A motion was made by  Art Shackelford and seconded by Don Youngblood to approve of the Board of Equalization Agenda of May 13, 2009 as posted. All voted aye. Motion carried

 

A motion was made by Art Shackelford and seconded by Don Youngblood to approve of minutes of regular meeting dated April 29th, 2009 with the correction showing that the Secretary – Carol Fortner was not in attendance and was absent.  All voted aye.  Motion carried.

 

A motion was made by Art Shackelford and seconded by Don Youngblood to deliver decisions on formal appeals on properties from April 29th, 2009 for the following property:

 

Jimmy and Imogene Bauer 60920 E. 343 Rd., Grove, OK Legal Description of 36-24-23 E 880 Ft of NE NE less 2 A 323-479 571-632 split 1 acre to acct 71696 for 92 Jimmie Dwain Bauer acreage.   Home is 2206 ft. 1 story with shingle roof and built in 2008 on 25 acres.  Also has a 12x20 storage building.  Assessor’s total value at $175,104.00.  Parcel #210040305. Cad #2051.  Mr. Bauer appeared before the Board of Equalization this day for hearing on final decision on formal appeal to his property.  Art Shackelford-member and Don Youngblood-member both visited the property (at different dates). The Delaware Co. Board of Equalization hereby recommends that this property sustain the current market assessed value of $175,104.00 and that there would be no change.  Mr. Bauer stated that he felt that the value was incorrect due to the fact that he was going to have to pay taxes on the “labor” portion of building the home.  He built this home himself and feels he should not be billed for taxes on the labor.  Mr. Bauer asked if all the board members agreed with this decision and the Board of Equalization did in fact all agree with the decision to not make any changes to the assessed value.  Mr. Bauer asked what facts the Board based their decision on.  Chairwoman Jacqueline Wright explained that the formula that was used was the formula based upon Oklahoma State mandates and this formula is also used by all Oklahoma State Assessors to assess property values.  Mr. Bauer stated that he felt that this law was wrong and that he was not being represented by the Board of Equalization fairly and that he should not have to pay taxes on his labor to build his home.  Mr. Bauer asked what his next step should be to further protest the decision made by the Board of Equalization and it was explained to him to follow the instructions on the back of the OTC form 977-R-96, he was supplied with a copy and the final 977 form went out in the mail on May 13, 2009 to the address of 60920 E. 343 Rd., Grove, OK 74344.     The motion was approved.  All voted aye.  Motion carried.

 

 

 

 

A motion was made by Art Shackelford and seconded by Don Youngblood to review the formal appeals on property assessments for the following properties:

 

Patrick and Daniel Williams  has requested that their hearing be postponed until May 27th in order to attend.  Requested by phone 5-12-09. 

 

Charles and Shirley Smith: Mr. Smith presented his case to the Board of Equalization as follows.  Home was purchased at auction for $79,000.00.  The home is on lakefront property in Buffalo Shores South.  Mr. Smith was told at the time of purchase that he would be able to build a dock.  Mr. Smith proceeded with the purchase and tried to have a dock built           at a later date.  GRDA denied his approval to have a dock built.  Mr. Smith feels that his taxes are too high at $75,842.00 assessed value.  He feels that due to the fact he cannot build a dock and  property values are decreasing due to the recession that the taxes are too high.  Assessor Leon Hurt stated that he was unaware of the dock situation and asked if Mr. Smith would like to discuss this further in his office and possibly resolve the issue.  Mr. Smith agreed.  The Board of Equalization agreed to suspend process temporarily.  Assessor Leon Hurt returned to the meeting and announced that Mr. Smith and he had resolved the issue and that Mr. Smith was happy with the outcome.  There would be no need to proceed with the protest process any further.  Board of Equalization agrees.  All voted aye. Motion carried.

 

A motion was made by Art Shackelford and seconded by Don Youngblood to review and approve of Delaware Co. Five Year Manufacturing Exemption applications for 2009 as follows: All Sate Tank Mfg. LLC for the 1st, 4th and 5th years.  Malone’s CNC Machine Inc. for the 1st year. Precision Machine and Mfg. Co. for the 1st, 2nd and 3rd years.  These will be forwarded to OTC. All voted aye.  Motion carried.

 

New Business-Board will not review the protest of Charles Smith-resolved with Co. Assessor.

*A tape recording of the meeting  was set-up to record but inadvertently the pause button was left on when the record button was pressed.  Therefore, there were no recording minutes of the meeting made. *

 

No Old business.

 

There being no further business to discuss, the meeting was adjourned

 

 

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CAROL FORTNER, COUNTY CLERK                          JACQUELINE WRIGHT, CHAIRWOMAN

(SEAL)