HomeMy WebLinkAbout20132040August 1, 2013
CLERK TO THE BOARD
PHONE (970) 336-7215, EXT 4226
FAX (970) 352-0242
WEBSITE: www.co.weld.co.us
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
MCCLELLAND SHAWN P
2205 DOGWOOD DR
ERIE, CO 80516
RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO
DENIAL OF PETITIONER'S APPEAL
ACCOUNT NO.: R1777402
Dear Petitioner:
On August 01, 2013, the Board of County Commissioners of Weld County Colorado
convened and acting as the Board of Equalization, pursuant to C.R.S. Section 39-8-101 et seq.,
considered your petition for appeal of the Weld County Assessor's valuation of your property
described above, for the year 2013.
The Board of Equalization found that the evidence presented at the hearing supported the value
placed upon the above -described property as set forth below. Such evidence indicated the
value was reasonable, equitable, and derived according to the methodologies, percentages,
figures and formulas dictated by law. This decision is based upon the Board's analysis of the
written and oral testimony presented by both parties. Further that it is the Board's decision that
the taxpayer/did not present sufficient evidence to show that the value of the property was not
reasonably valued by the Assessor.
The Assessment and valuation was set as follows:
ACTUAL VALUE AS ACTUAL VALUE AS
DETERMINED BY ASSESSOR SET BY BOARD
$262,115.00 $262,115.00
cc: iotef
8-/-49
2013-2040
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A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within
thirty (30) days of the date the denial is mailed to you. You must select only one of the
following three (3) options for appeal:
1. Appeal to Board of Assessment Appeals: You have the right to appeal the County
Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing
before that Board will be the last time you may present testimony or exhibits or other evidence,
or call witnesses in support of your valuation. If the decision of the Board of Assessment
Appeals is further appealed to the Court of Appeals pursuant to C.R.S. Section 39-8-108(2),
only the record of proceedings from your hearing before the Board of Assessment Appeals and
your legal brief are filed with the appellate court.
All appeals to the Board of Assessment Appeals filed after August 10, 2013, MUST
comply with the following provisions of C.R.S. Section 39-8-107(5):
(5)(a)(I) On and after August 10, 2013, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent -producing commercial real property to the board of assessment
appeals pursuant to section 39-8-108(1) or a denial of an abatement of taxes pursuant to section 39-10-
114 shall provide to the county board of equalization or to the board of county commissioners of the
county in the case of an abatement, and not to the board of assessment appeals, the following
information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax
year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within
ninety days after the appeal has been filed with the board of assessment appeals
(b)(I) The assessor, the county board of equalization, or the board of county commissioners of the county,
as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal
with the board of assessment appeals not more than ninety days after receipt of the petitioner's request,
the following information:
(A) All of the underlying data used by the county in calculating the value of the subject property that is
being appealed, including the capitalization rate for such property; and
(B) The names of any commercially available and copyrighted publications used in calculating the value
of the subject property.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the county may move
the board of assessment appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the county attorney and shall be
2013-2040
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accompanied by a certification that the county assessor or the county board of equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without
action by the board of assessment appeals. If an order compelling disclosure is issued under this
paragraph (c) and the petitioner fails to comply with such order, the board of assessment appeals may
make such orders in regard to the noncompliance as are just and reasonable under the circumstances,
including an order dismissing the action or the entry of a judgment by default against the petitioner.
Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued,
and the accrual of interest shall resume as of the date the contested information has been provided by
the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board,
and must be mailed or delivered within thirty (30) days of the date the denial by the Board of
Equalization is mailed to you.
The address and telephone number of the Board of Assessment Appeals are:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: 303-866-5880
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not
charged for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer
represented by an attorney or agent must pay a fee of $101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of
Equalization to the District Court of the /county wherein your property is located: in this case that
is Weld County District Court. A hearing before The District Court will be the last time you may
present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If
the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S.
Section 39-8-108(1), the rules of Colorado appellate review and C.R.S. Section 24-4-106(9),
govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you
choose this option, the arbitrator's decision is final and you have no further right to appeal
your current valuation. C.R.S. Section 39-8-108.5 governs this process. The arbitration process
involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization that you will
pursue arbitration. You and the Board of Equalization will select an arbitrator
from the official list of qualified people. If you cannot agree on an arbitrator, the
District Court of the county in which the property is located (i.e., Weld) will select
the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60)
days from the date the arbitrator is selected, and are set by the arbitrator. Both
you and the Board of Equalization are entitled to participate in the hearing. The
hearing is informal. The arbitrator has the authority to issue subpoenas for
2013-2040
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witnesses, books, records documents and other evidence pertaining to the value
of the property. The arbitrator also has the authority to administer oaths, and
determine all questions of law and fact presented to him. The arbitration hearing
may be confidential and closed to the public if you and the Board of Equalization
agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by
you and the Board of Equalization. In the case of residential real property, the
fess may not exceed $150.00 per case. For cases other than residential real
property, the arbitrator's total fees and expenses are agreed to by you and
Board of Equalization, but are paid by the parties as ordered by the
arbitrator.
If you have questions concerning the above information, please contact me at (970) 336-7215,
Ext 4226.
Very truly yours, ///
Esther E. Gesick, Deputy Clerk
Weld County Board of County Commissioners
Cc: Christopher Woodruff, Weld County Assessor
2013-2040
AS0085
Weld County
CHRISTOPHER M. WOODRUFF COUNTY ASSESSOR
BRENDA DONES, DEPUTY ASSESSOR
VALUATION REPORT
OF
RESIDENTIAL IMPROVED PROPERTY
FOR
Weld County Board of Equalization
MCCLELLAND SHAWN P
MCCLELLAND ERIN W
PETITIONER
VS.
Weld County Assessor's Office
RESPONDENT
Parcel Number: 1467-33-3-05-021
Schedule Number: R1777402
Log Number: 7496
Date: 8/1/2013
Time: 09:30 AM
Board: Board #1
PREPARED BY
BRIAN BISHOP
WELD COUNTY ASSESSOR'S OFFICE STAFF APPRAISER
ASSESSOR'S VALUE
RESIDENTIAL $262,115
Total: $262,115
2013-2040
GENERAL D ESCRI PT I ON OF SJBJECT
The subject property is located at 2205 DOG /COD DR in ERIE. The legal description of the
property is ERI 1 LVR L21 BLK3 VISTA RIDGE FG 1 L.
The subject is a Frame Siding house constructed in 2003. It has 1368 square foot of finished living
area above grade. The basement is 1356 square foot, none of which is finished. There are 2
bedrooms and 2 bathrooms. The Assessor has classified the structure as a Ranch 1 Story home of
Average quality construction.
CBOERES010898
Page 2
MARKET APPROACH SJMMARY
The subject property has boon dassified as Residential for assessment purposes. Residential
property value shall be determined solely by consideration of the Market Approach to Value {39-1-
103(5)(a), CRS}.
As required by 39-1-104(10.2), CRS, the market value is determined by utilizing data from the
period of one and one-half years immediately prior to June 30th, 2012. If sufficient comparable
valuation data is not available within the eighteen -month time period, the assessor shall use
market data from thefive year period immediately prior to dine 30th, 2012. When appropriate, all
sales are to be time adjusted to the appraisal date of line 30th, 2012.
Although the appraisal date is June 30, 2012, the physical characteristics are reflective of the
property as of January 1, 2013.
The comparable sales in this report were selected using county records and the Multiple Listing
Services. The Weld County Assessor's Office has verified that the comparable sales are arms -length
transactions based on review of the Real Property Transfer Dedaration, telephone or personal
confirmation interviews and physical inspections to confirm property characteristics at the ti me of
sale.
There were ten arms -length sales in this area in the eightoon month data collection period. Of those sales
one was a sale from a financial institution. The sales prices ranged from $238,300 to $321,000. The best
three comparable properties based on physical attributes and location were selected for the market
adjustment grid.
DEFINITION OF MARKET VALUE: The most probable price, as of a specified date, in cash, or in terms
equivalent to cash, or in other precisely revealed terms, for which the specified property rights should sell
after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the
buyer and seller each acting prudently, knowledgeably, and for self interest, and assuming that neither is
under undue duress. {The Appraisal Institute}
The market value of the property as of dine 30th, 2012 is:
ASSESSOR'S VALUE
RESIDENTIAL $262,115
Total: $262,115
CBOERES010898
Page 3
Comparable Number 1
Comparable Number 2
Comparable Number 3
CBOERES010898
Page 4
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NOTICE OF DETERMINATION
Christopher M. Woodruff
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
ACCOUNT NO.
TAX YEAR
TAX AREA
LEGAL DESCRIPTION/ PHYSICAL LOCATION
R1777402
2013
3520
ERI 1LVR L21 BLK3 VISTA RIDGE FG 1L
2205 DOGWOOD DR
ERIE, CO 000000000
PROPERTY OWNER
MCCLELLAND SHAWN P
2205 DOGWOOD DR
ERIE, CO 80516
PROPERTY CLASSIFICATION
ASSESSOR'S VALUATION
ACTUAL VALUE PRIOR TO
REVIEW
ACTUAL VALUE AFTER
REVIEW
RESIDENTIAL
262,115
262,115
TOTAL
$262,115
$262,115
The Assessor has carefully studied all available information, giving particular attention to the
specifics included on your protest. The Assessor's determination of value after review is based on
the following:
AL01 - Your property has been uniformly valued following Colorado law. Your protest of value has
been denied due to comparison of other similar properties which sold during the 2011/2012 time
period.
If you disagree with the Assessor's decision, you have the right to appeal to the County
Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S.
The deadline for filing real property appeals is July 15.
The Assessor establishes property values. ;The local taxing authorities,(county, school district, city,
fire protection, and other special districts) set mill levies. The mill levy requested by each taxing
authority is based on a projected budget and the property tax revenue required to adequately fund
the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall.
If you are concerned about mill levies, we recommend that you attend these budget hearings.
Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities.
Date of Notice: 6/27/2013
Telephone: (970) 353-3845
Fax: (970) 304-6433
Office Hours: 8:00 AM - 5:00 PM
Please refer to the reverse side of this notice for additional information.
RECEIVED
JUL 0 d 2013
WELD COUNTY
COMMISSIONERS
15-DPT-AR
PR 207-08/13
R1777402 18312
APPEAL PROCEDURES
County Board of Equalization Hearings will be held from
July 1 through August 5 at 1400 N 17 AVE.
To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown
below, and mail or deliver a copy of both sides of this form to:
Weld County Board of Equalization
1150 O Street, P.O. Box 758
Greeley, CO 80631
Telephone: (970) 356-4000 ext, 4225
To preserve your appeal rights, your Petition to the County Board of Equalization must be
postmarked or delivered on or before July 15 for real property — after such date, your right to
appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we
recommend that all correspondence be mailed with proof of mailing.
You will be notified of the date and time scheduled for your hearing. The County Board of
Equalization must mail a written decision to you within five business days following the date of the
decision. The County Board of Equalization must conclude hearings and render decisions by August
5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and
you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by
September 12, § 39-2-125(1)(e), C.R.S.
If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your
appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of
the following:
Board of Assessment Appeals District Court
1313 Sherman Street, Room 315 Contact the District Court in the County
Denver, CO 80203 where the property is located. See your
(303) 866-5880 local telephone book for the address and
www.dola.colorado.gov/baa telephone number.
Binding Arbitration
For a list of arbitrators, contact the County Commissioners at the address listed for the County Board
of Equalization.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document
falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed
on the next business day, § 39-1-120(3), C.R.S.
PETITION TO COUNTY BOARD OF EQUALIZATION
What is your estimate of the property's value as of June 30, 2012? (Your opinion of value in terms of a
specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.)
$ 2S5,opO
What is the basis for your estimate of value or your reason for requesting a review? (Please attach
additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original
installed cost, appraisal, etc.)
Tl a� a w k.af di- Sold, Ma rcln 2O13‘? are are bit qr,Y real rampafa b(es,
C:ny TGro 4 ,% �' yl,�.J toa' S4ey�.i-s ae'o at 2L Ok IP,ywl� -. Ie3eS-4 ±?x�cts.� inseinendf'
ATTESTATION
I, the undersigned owner or agent1428 of the property identified above, affirm that the statements contained
hereinand on any attachments hereto are true and complete.
ey
Signature
2f2-goo-ya7s 7/ 3/2_,0 13
Telephone Number Date
bLa1.1,n , mak Co. qup o.11/4 . c o rD't
Email
1428 Attach letter of authorization signed by property owner.
Address
15-DPT-AR
PR 207-08/13
R1777402 18312
July 17, 2013
CLERK TO THE BOARD
PHONE (970) 336-7215, EXT 4226
FAX (970) 352-0242
WEBSITE: www.co.weld.co.us
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
MCCLELLAND SHAWN P
2205 DOGWOOD DR
ERIE, CO 80516
Account No.: R1777402
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 01, 2013, at or about the hour of
9:30 AM, to hold a hearing on your valuation for assessment. This hearing will be held at the
Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado.
You have a right to attend this hearing and present evidence in support of your petition. The
Weld County Assessor or his designee will be present. The Board will make its decision on the
basis of the record made at the aforementioned hearing, as well as your petition, so it would be in
your interest to have a representative present. If you plan to be represented by an agent or an
attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the
Board's Office, an authorization for the agent or attorney to represent you. If you do not choose
to attend this hearing, a decision will still be made by the Board by the close of business on
August 5, 2013, and mailed to you on or before August 12, 2013.
Because of the volume of cases before the Board of Equalization, most cases shall be limited to
10 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you
provide evidence to support your position. This may include evidence that similar homes in your
area are valued less than yours or you are being assessed on improvements you do not have.
Please note: The fact that your valuation has increased cannot be your sole basis of
appeal. Without documented evidence as indicated above, the Board will have no choice but to
deny your appeal.
If you wish to obtain the data supporting the Assessor's valuation of your property, please submit
a written request directly to the Assessor's Office by fax (970) 304-6433, or if you have questions,
call (970) 353-3845. Upon receipt of your written request, the Assessor will notify you of the
estimated cost of providing such information. Payment must be made prior to the Assessor
providing such information, at which time the Assessor will make the data available within three
(3) working days, subject to any confidentiality requirements.
AS0085
MCCLELLAND SHAWN P - R1777402
Page 2
Please advise me if you decide not to keep your appointment as scheduled. If you need any
additional information, please call me at your convenience.
Very truly yours,
BOARD OF EQUALIZATION
M,74
Esther E. Gesick
Deputy Clerk to the Board
cc: Christopher Woodruff, Assessor
AS0085
BOE SUMMARY SHEET
Account Number: R1777402
MCCLELLAND SHAWN P
2205 DOGWOOD DR
ERIE, CO 80516
HEARING DATE: August 1, 2013, AT 9:30 AM
HEARING ATTENDED?
AGENT NAME:
NAME:
4076
APPRAISER NAME: BGB 1"�
DECISION
ACTUAL VALUATION
APPROVE BY
ASSESSOR
SET BY
BOARD
TOTAL ACTUAL VALUE
$262,115.00
(ZO2, JJ5 od
COMMENTS: PE MOTION BY PE TO
SECONDED BY Lx.
Failed to prove appropriate value
No comparables given
Assessor's value upheld
Other:
Conway -- Y N)
Freeman -- Y' )
Kirkmeyer -- (Y N)
Rademacher -- (Y N)
Garcia -- ( IN)
RESOLUTION NO. 2013-2040
M:\OBOE\Letter Templates\Summary Sheet.docx
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