HomeMy WebLinkAbout20111787 0 CLERK TO THE BOARD
PHONE (970) 336-7215, Ext. 4226
FAX: (970) 352-0242
P. O. BOX 758
GREELEY, COLORADO 80632
Ci
COLORADO
July 27, 2011
MOORE LEON EDWARD
924 PALOMINO WAY
WINDSOR, CO 80550
RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
DESCRIPTION OF PROPERTY:ACCOUNT#: R1246397 PARCEL#: 080709402004-WIN WE
L4 BLK2 WINDSOR ESTATES
Dear Petitioner:
On July 26,2011,the Board of County Commissioners of Weld County, Colorado, convened,
and acting as the Board of Equalization, pursuant to Section 39-8-101, C.R.S., et.seq., considered
your petition of appeal of the County Assessors valuation of your property described above,for the
year 2011.
The Board of Equalization found that the evidence presented at the hearing supported the
value placed upon your above described property as set below. Such evidence indicated the value
was reasonable, equitable, and derived according to the methodologies, percentages, figures and
formulas dictated by law.
The assessment and valuation is set as follows:
ACTUAL VALUE AS ACTUAL VALUE AS
DETERMINED BY SET BY BOARD
ASSESSOR
$415,975 $415,975
CC.'Psi-Oehler) 00/ 2011-1787
AS0079
MOORE LEON EDWARD - R1246397
Page 2
A denial of a petition, in whole or in part, by the Board of Equalization may be appealed by
selecting one of the following three options; however, said appeal must be filed within 30 days of
the denial:
1. Board of Assessment Appeals: You have the right to appeal the County Board
of Equalization's(CBOE's)decision to the Board of Assessment Appeals(BAA).
Such hearing is the final hearing at which testimony, exhibits, or any other
evidence may be introduced. If the decision of the BAA is further appealed to
the Court of Appeals, only the record created at the BAA hearing shall be the
basis for the Court's decision. No new evidence can be introduced at the Court
of Appeals. (Section 39-8-108(10), C.R.S.)
Appeals to the BAA must be made on forms furnished by the BAA, and such
appeals should be mailed or delivered within thirty (30) days of denial by the
CBOE to:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, CO 80203
Phone: 303-866-5880
NOTE: On or after August 10, 2011, any appeal of the valuation of rent-
producing commercial real property to the Board of Assessment Appeals shall
provide to the County Board of Equalization the following information within
ninety (90) days after the appeal is filed.
For two full years, including the base year for the relevant property tax year:
(1) actual annual rental income
(2) tenant reimbursements
(3) itemized expenses
(4) 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
Fees: A taxpayer representing himself is not charged for the first two appeals to
the Board of Assessment Appeals; however, a taxpayer being represented by an
agent or an attorney must submit a fee of$101.25 per appeal.
OR
2. District Court: You have the right to appeal the CBOE's decision to the District
Court of the county wherein your property is located. New testimony, exhibits or
any other evidence may be introduced at the District Court hearing. For filing
requirements, please contact your attorney or the Clerk of the District Court.
Further appeal of the District Court's decision is made to the Court of Appeals for
a review of the record. (Section 39-8-108(1), C.R.S.)
OR
2011-1787
AS0079
MOORE LEON EDWARD - R1246397
Page 3
3. Binding Arbitration: You have the right to submit your case to arbitration. If
you choose this option the arbitrator's decision is final and your right to appeal
your current valuation ends. (Section 39-8-108.5, C.R.S.)
Selecting the Arbitrator: In order to pursue arbitration, you must notify the
CBOE of your intent. You and the CBOE 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 will make the selection.
Arbitration Hearing Procedure: Arbitration hearings are held within sixty days
from the date the arbitrator is selected. Both you and the CBOE are entitled to
participate. The hearings are informal. The arbitrator has the authority to issue
subpoenas for witnesses, books, records, documents and other evidence. He
also has the power to administer oaths, and all questions of law and fact shall be
determined by him.
The arbitration hearing may be confidential and closed to the public, upon mutual
agreement. The arbitrator's written decision must be delivered to both parties
personally or by registered mail within ten (10) days of the hearing. Such
decision is final and not subject to review.
Fees and Expenses: The arbitrator's fees and expenses are agreed upon by
you and the CBOE. In the case of residential real property, such fees and
expenses cannot exceed $150.00 per case. The arbitrator's fees and expenses,
not including counsel fees, are to be paid as provided in the decision.
If you have questions or need additional information, please do not hesitate to contact me at(970)
336-7215, Extension 4226.
Very truly yours,
Esther E. Gesick
Deputy Clerk to the Board
cc: Christopher Woodruff, Assessor
2011-1787
AS0079
Weld County
CHRISTOPHER M.WOODRUFF COUNTY ASSESSOR
BRENDA DONES,DEPUTY ASSESSOR
VALUATION REPORT
OF
RESIDENTIAL IMPROVED PROPERTY
FOR
Weld County Board of Equalization
MOORE LEON EDWARD
PETITIONER
vS.
Weld County Assessor's Office
RESPONDENT
Parcel Number: 0807-09-4-02-004
Schedule Number: R1246397
Log Number: 5275
Date: 07/26/2011
Time: 3:00 p.m.
Board: CBOE
PREPARED BY
DEE KAYL
WELD COUNTY ASSESSOR'S OFFICE STAFF APPRAISER
ASSESSOR'S VALUE
RESIDENTIAL $415,975
Total: $415,975
CROE_RES 011
Pag
GENERAL DESCRIPTION OF SUBJECT
The subject property is located at 924 PALOMINO WAY in WINDSOR. The legal description of the
property is WIN WE L4 BLK2 WINDSOR ESTATES.
The subject is a Frame Siding house constructed in 1996. It has 2545 square feet of finished living
area above grade. There are 2 bedrooms, 21/2 bathrooms, a 2,545 square foot basement, an 817
square foot attached garage, and an 832 square foot outbuilding. The Assessor has classified the
structure as a Ranch 1 Story home of Good quality construction.
Our office was unable to complete an inspection of the property. An inspection with the homeowner wa:
scheduled; however the appointment was cancelled by the homeowner.
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MARKET APPROACH SUMMARY
The subject property has been classified 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, 2010. If sufficient comparable
valuation data is not available within the eighteen-month time period, the assessor shall use
market data from the five year period immediately prior to June 30th, 2010. When appropriate,all
sales are to be time adjusted to the appraisal date of June 30th, 2010.
Although the appraisal date is June 30, 2010, the physical characteristics are reflective of the
property as of January 1, 2011.
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 Declaration, telephone or personal
confirmation interviews and physical inspections to confirm property characteristics at the time of
sale.
There were 6 arms-length sales in this area in the eighteen month data collection period. Of those sales
was a sale from a financial institution. The sales prices ranged from $357,900 to $550,000. The best thri
comparable properties based on physical attributes and location were selected for the market adjustmer
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 se
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 June 30th, 2010 is:
ASSESSOR'S VALUE
RESIDENTIAL $415,975
Total: $415,975
CBOE_RES_O1f
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3.
NOTICE OF DETERMINATION �2�
Christopher M. Woodruff Date of Notice: 6/22/2011
Weld County Assessor Telephone: (970) 353-3845 or (720) 652-4255
1400 N 17th Ave Fax: (970) 304-6433
Greeley, CO 80631 E-mail: appeals@co.weld.co.us
www.co.weld.co.us Office Hours: 8:00 AM - 5:00 PM
SCHEDULE/ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/
PHYSICAL LOCATION
R1246397 2011 0421 WIN WE L4 BLK2 WINDSOR ESTATES
924 PALOMINO WAY,WINDSOR
cc
z MOORE LEON EDWARD
924 PALOMINO WAY
y WINDSOR,CO 80550
cc
O
cc
ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER
REVIEW REVIEW
RESIDENTIAL 415,976 415,976
TOTAL $415,976 $415,976
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 2009/2010
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 deadline for filing personal property appeals is July 20.
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.
Please refer to the reverse side of this notice for additional information.-
2011-1787
APPEAL PROCEDURES
County Board of Equalization Hearings will be held from July 1 through August 5
at 915 10th Street, Greeley, CO
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
915 10th Street, P.O. Box 758
Greeley, CO 80632
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 and on or before July 20 for
personal 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 9th Avenue and 9th Street
Denver, CO 80203 P.O. Box C
(303) 866-5880 Greeley, Colorado 80632
www.dola.colorado.qov/baa (970) 356-4000 Ext. 4520
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, 2010? (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.)
$ "ye), C2dO7 `--
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,
on inal installed.cost, appraisal, etc.) /
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ATTESTATION
I, the undersigned owner or agent' of the property identified above, affirm that the statements contained
herei and on any attachments hereto are true and complete.
•
Signature Telephone Number Date
15-DPT-AR
PR 207-08/11
R1246397 9983
' Attach letter of authorization signed by property owner.
6
citCLERK TO THE BOARD
PHONE (970) 336-7215 EXT 4226
FAX: (970) 352-0242
WEBSITE: www.co.weld.co.us
915 10TH STREET
P.O. BOX 758
WI I p
C. GREELEY, COLORADO 80632
COLORADO
July 22, 2011
MOORE LEON EDWARD
924 PALOMINO WAY
WINDSOR, CO 80550
Parcel No.: 080709402004 Account No.: R1246397
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of July 26, 2011, at or about the hour of
3:20 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the
Weld County Centennial Center, First Floor Hearing Room, 915 10th 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, 2011, and mailed to you on or before August 12, 2011.
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.
2011-1787
1`aa lsCk r ssckcs. AS0079
MOORE LEON EDWARD - R1246397
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 Cy
EQUALIZATION
e2 6 �pea;G/�
Esther E. Gesick
Deputy Clerk to the Board
cc: Christopher Woodruff, Assessor
2011-1787
AS0079
BOE SUMMARY SHEET
Account Number: R1246397 Parcel Number: 080709402004
MOORE LEON EDWARD
924 PALOMINO WAY
WINDSOR, CO 80550
HEARING DATE: 7/26/2011, AT 3:20 PM l
HEARING ATTENDED?9/N) NAME: L--e mo &.
AGENT NAME:
APPRAISER NAME: DKK
I Hai
DECISION
ACTUAL VALUATION
APPROVE BY SET BY
ASSESSOR BOARD
TOTAL ACTUAL VALUE 415,975 t5//Jj 975
COMMENTS: / ^
MOTION BY hi& TO <ur
SECONDED BY /9/ - )
Conway -- /N)
Failed to prove appropriate value Garcia -- N)
No comparables given
Assessor's value upheld Rademacher- N)
Other:
RESOLUTION NO. 2011-1787
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