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STATE BOARD OF EQUALIZATION
Charles S.Brawl Sandra M.Adams Kevin N.Patterson Wally Grant Nikki Hoy JoAnn Groff
Chainnaa Vice Chair, Designee of Designee of Designee of Property Tax
Appointee vd Appointee of The Governor President of Speaker of Administrator
The Goccrnor the Governor Senate The House RECEIVE . ,
ORGAN ELATION: Colorado State Board of Equalization
CONTACT: Carol Schlauder WELD COUNTY
1313 Sherman Street, Room 419 COMMISSIONERS
Denver, CO 80203
(303) 866-2373
DATE OF NOTICE: October 11, 2012
DATE OF HEARING: October 25, 2012
NOTICE OF PUBLIC HEARING
The State Board of Equalization (state board)will begin its hearing on October 25,2012 at 1:00
PM. in Room 318, 1313 Sherman Street, Denver, Colorado. The issues will be heard in the order
listed in this notice unless changed by agreement of the state board.
STATE BOARD OF EQUALIZATION ACTIONS
The state board will conduct a hearing to consider the following:
The findings, conclusions, and recommendations of Wildrose Appraisal, Inc., the annual
Study auditor, pursuant to § 39-9-103(1) and (4) and § 39-1-105.5, C.R.S.;
The recommendations of the Property Tax Administrator on the county Abstracts of
Assessment, pursuant to § 39-9-103(4) and (7) and § 39-9-104, C.R.S.; and
Various other issues and reports
The state board will determine:
Whether orders of reappraisal will be issued to any county or counties regarding any
Class or subclass of property;
Whether adjustments will be made to an Abstract of Assessment of any county or
counties;
Whether policy decisions are required on any issues brought before the state board
The auditor is not recommending that the state board take any action as to any of the counties not
identified in this notice. The state board will; however, review the reports of the auditor for all
counties. Counties are further notified that it is possible that the state board could issue orders of
reappraisal to any or all of the counties to which this notice is given.
1313 Sherman Street, Room 419, Denver, CO 80203,(303)866-2371
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Notice of Public Hearing °
State Board of Equalization
October 11, 2012
Page 2
ISSUES RAISED BY THE AUDITOR
Notice is given that the state board will be determining whether or not improprieties have occurred in
the counties and what action, if any, must be taken. Counties are advised that it will be necessary to
present evidence that supports their position that no action need be taken by the state board. Assessors
who present documentary evidence must bring nine copies of such evidence. The copies will be
provided to the five state board members, the representative of the Attorney General's Office, the
meeting recorder, the auditor, and the Property Tax Administrator.
EXECUTIVE SESSION
The state board will convene the meeting and immediately move to go into executive session for
purposes of discussing the Adams County Reappraisal Order issued under § 39-2-114 C.R.S.
Meeting will reconvene no earlier than 1:30 PM.
PRESENTATION BY PROPERTY TAX ADMINISTRATOR
The Property Tax Administrator will make a brief presentation regarding the statutory differences
between state board orders of reappraisal issued under § 39-2-114, C.R.S. and those issued under § 39-
1-105.5, C.R.S. Additionally, she will discuss early actions of the State Board of Equalization
regarding the supervision of reappraisals ordered under § 39-1-105.5, C.R.S. and reimbursement by the
county for the cost of that supervision.
RESULTS OF 2011 ORDER OF REAPPRAISAL RECOMMENDED BY THE PROPERTY
TAX ADMINISTRATOR ISSUED UNDER §39-2-114, C.R.S.
Adams County (Commercial Warehouse subclass of property) 2012
RESULTS OF 2009, 2010 AND 2011 ORDERS OF REAPPRAISAL RECOMMENDED BY
THE ASSESSMENT AUDITOR ISSUED UNDER § 39-1-105.5, C.R.S.
Saguache County (Residential) 2011
Montezuma County (Oil & Gas Personal Property) 2009, 2010 and 2011
CONSIDERATION OF PAYBACK OF EXCESS STATE AID TO SCHOOLS, COST OF
SUPERVISION AND INTEREST FOR 2009 AND 2011 ORDERS.
Report by the Property Tax Administrator on monies received for payback of excess state aid to
schools and costs of supervision as a result of 2009 and 2011 orders of reappraisal for Montezuma
County.
Notice of Public Hearing
State Board of Equalization
October 11, 2012
Page 3
PRESENTATION BY THE AUDITOR
Wildrose Appraisal, Inc. will make introductory remarks regarding audit procedures and the annual
study.
Discussion and questions of audit procedures by state board members
Presentation by interested parties of questions and discussion of audit procedures
Unresolved Reports Of The Auditor
Broomfield County (Revised 2011 Audit Report)
Park County (Non-compliance with HB 11-1146)
Saguache County (Residential)
Adams County (Commercial Warehouse Property)
CONSIDERATION OF THE REMAINING ANNUAL STUDY REPORTS
Wildrose Appraisal, Inc. submitted sixty-two reports to the State Board of Equalization by the
September 15 filing deadline.
CONSIDERATION OF THE ABSTRACTS OF ASSESSMENT AS TO FORM
Acceptance of 60 county Abstracts of Assessment as to form after review required under § 39-5-124
(2) C.R.S.
Boulder and Denver Counties opted to use the alternate protest process under § 39-5-122.7, C.R.S.
Under this provision, the Abstract of Assessment filing deadline is November 21, 2012.
The state board will set a hearing date to review and accept the Abstracts of Assessment of Boulder
and Denver Counties, after the extended filing deadline of November 21, 2012. Abstracts must be
approved no later than December 20, 2012. The state board can elect not to meet if no problems exist,
and authorize the chairman to approve the abstracts.
COUNTY BOARD OF EQUALIZATION CHANGES
There are no recommendations by the Property Tax Administrator regarding the county board of
equalization decisions as reflected on the Abstracts of Assessment.
Notice of Public Hearing •
State Board of Equalization
October 11, 2012
Page 4
REQUESTS ON EXEMPT PROPERTIES
The state board will discuss issues related to requests by the following organizations to waive their
filing deadline as allowed under § 39-9-109 (5) C.R.S.:
Waivers
Organization Years Requested County
Womens Assistance Services, Inc. 2012 Adams
NKCHA, Inc 2012 Adams
Bread of Life United Pentecostal Church 2010 Adams
Joy Tabernacle Independent Holiness Church 2011 & 2012 Adams
Kempe Foundation For The Prevention and
Treatment Of Child Abuse and Neglect 2012 Adams
Panorama Pointe Senior I 2010 L.P. 2012 Adams
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
San Luis Valley Community Mental Health Ctr. 2012 Alamosa
Cherry Creek Soccer Assn., Inc. 2012 Arapahoe
Cherry Creek Soccer Assn., Inc. 2012 Arapahoe
Cherry Creek Soccer Assn., Inc. 2012 Arapahoe
Lucky Dog, Inc. D/B/A St. Francis Sanctuary 2012 Archuleta
IOOF St. Vrain Lodge 102 2012 Boulder
American Legion Post 111 2012 Boulder
American Legion Post 111 2012 Boulder
Longs Peak Church 2011 & 2012 Boulder
Tri-City Elks 2541 2012 Boulder
2795 Colorado LLC 2010 Boulder
Institute of Taoist Education & Acupuncture 2012 Boulder
Broomfield Post 9565 VFW 2012 Broomfield
Salida Masonic Temple Assn. 2012 Chaffee
San Luis Valley Asset Management Corp. 2012 Conejos
San Luis Valley Asset Management Corp. 2012 Conejos
N4tice of Public IIearing
State Board of Equalization
October 11, 2012
Page 5
San Luis Valley Asset Management Corp. 2012 Conejos
American Legion Harry A. White Post 65 2012 Delta
Delta United Methodist Church 2011 & 2012 Delta
Church of God Holiness Fdn.
Western Colorado Holiness Chapel 2007-2012 Delta
March of Dimes Foundation 2012 Denver
Denver Islamic Society 2011 & 2012 Denver
Christian Brothers of J. K. Mullin High School 2009 Denver
Christian Brothers of J. K. Mullin High School 2009 Denver
South Denver Lodge #93 Temple Assn. 1991 — 2009 Denver
South Denver Lodge #93 Temple Assn. 2005 -2009 Denver
Hadassah 2012 Denver
Step 13, Inc. 2012 Denver
Step 13, Inc. 2012 Denver
Salem Missionary Baptist Church 2011 & 2012 Denver
Colorado Physician Health Program 2012 Denver
Denver Museum of Miniatures, Dolls & Toys 2012 Denver
Women's Bean Project 2012 Denver
Denver Police Brotherhood 2009 Denver
Kohelet 2011 & 2012 Denver
Centro Humanitario Para Los Trabajadores 2011 & 2012 Denver
Church of God of Cleveland, Igreja De Deus
Fonte De Vida 2011 & 2012 Denver
Denver Montclair International School, Inc. 2009 Denver
Denver Montclair International School, Inc. 2009 Denver
Denver Montclair International School, Inc. 2009 Denver
Kiowa Lions Club 2012 Elbert
Christmas Unlimited 2007-2009 El Paso
Church of Christ 2011 & 2012 El Paso
Pikes Peak Lodge#38, IOOF Building Assn. 2011 & 2012 El Paso
USA Triathlon 2012 El Paso
Kit Carson Riding Club 2012 El Paso
Pikes Peak United Way 2012 El Paso
First Presbyterian Church of Golden 2011 Jefferson
Arvada VFW Post 4331 2011 & 2012 Jefferson
Joseph Kennedy, Jr. American Legion Post 11-11 2012 Jefferson
Congregation of St. John 2011 & 2012 Jefferson
Cloud City Ski Club 2011 & 2012 Lake
Durango Masonic Temple Assn. 2010-2012 La Plata
Foothills Assembly of God 2011 & 2012 Larimer
Victory Baptist Church 2010-2012 Larimer
Arthur Roy Mitchell Memorial Museum 2012 Las Animas
Blue Cliff Community Club 2012 Lincoln
Redlands Community Center 2012 Mesa
Mesa View Baptist Church, SBC 2011 Mesa
Mesa View Baptist Church, SBC 2011 Mesa
Platte Canyon Little League 2012 Park
Platte Canyon Little League 2012 Park
Fraternal Order of Eagles Aerie 3898 2012 Prowers
Wayside Cross Gospel Rescue Mission 2010 Pueblo
San Luis Valley Community Mental Health Ctr. 2012 Rio Grande
Notice of Public Hearing • • •
State Board of Equalization
October 11, 2012
Page 6
Monte Vista Elks Lodge 2012 Rio Grande
Church of Christ 2011 & 2012 Routt
Lowell Whiteman School 2012 Routt
Ft. Lupton Chapter of the Japanese/American
Citizens League 2012 Weld
Lighthouse Community Church 2011 & 2012 Weld
Fellowship Chapel, Inc. 2011 & 2012 Weld
Humane Society of Weld County 2012 Weld
Vernon Community Center 2012 Yuma
OTHER BUSINESS
Reasonable accommodations will be provided upon request for persons with disabilities. If you are a person with a disability who
requires special accommodations to participate in this public meeting,please notify Carol Schlauder at 303-866-2373 by October 18,
2012.
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