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rait, STATE BOARD OF EQUALIZATION
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Charles Brown Craig R.Welling Joel Judd Wally Grant Sandra M.Adams JoAnn Groff •
Vice Chairman Designee of Designee of Speaker Designee of President of Appointee of Gov. Property Tax
Appointee of Gov.Bill Ritter,Jr. of the House, the Senate, Bill Ritter,Jr. Administrator
Gov.Bill Ritter,Jr. Terrance Carroll Brandon Shaffer
ORGANIZATION: Colorado State Board of Equalization
CONTACT: Carol Schlauder
1313 Sherman Street, Room 419
Denver, Colorado 80203
(303) 866-2373
DATE OF NOTICE: September 21, 2010
DATE OF HEARING: October 5, 2010
NOTICE OF PUBLIC HEARING
The State Board of Equalization (state board)will begin its hearing on October 5, 2010, at 9:00 a.m. in
Room 419, 1313 Sherman Street, Denver, Colorado. The state board will continue from day-to-day, with
continuations as necessary. The issues will be heard in the order listed in this notice.
ELECTION OF CHAIRMAN AND VICE CHAIRMAN FOR THE STATE BOARD
REQUESTS ON EXEMPT PROPERTIES
The state board will discuss issues related to requests by the following organizations to waive their filing
deadline:
Waivers
Organization County
Four Points Association Arapahoe
Fraternal Order of Eagles Aerie 3241 (2) Arapahoe
American Legion Boulder Post 10 (3) Boulder
Longmont Theatre Company Boulder
Denver Presbyterian Church USA Denver
Lovingway United Pentecostal Denver
New Jerusalem Baptist Church Agape Denver
Tri Lakes Community Preschool El Paso
New Hope Outreach Ministries El Paso
Valley View Hospital Assn. (5) Garfield
Arvada VFW Post 4331 Jefferson
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Page 2
State Board of Equalization
September 21, 2010
United Presbyterian Korean Church Jefferson
American Legion Nagel Rehms Post 138 Kit Carson
Grand Junction Consistory Assn. Mesa
Pueblo Dr. Martin Luther King, Jr. Holiday Commission & Pueblo
Cultural Center
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.
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.
Page 3
State Board of Equalization
September 21, 2010
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.
Recommended Order Raised by the Auditor
In 2009, the state board issued an order to Montezuma County to utilize the BELs and
Valuation Grids in the valuation of oil and gas production equipment published by the
Division of Property Taxation in Assessor's Reference Library,Volume 5. That order
was stayed by the county's filing an appeal with the district court. The district court
decision is still pending as of the date of this notice, so no reappraisal supervision was
done or costs were incurred on the 2009 order. The auditor reports that the same
methodology used by Montezuma County for 2009 was used in 2010, and recommends a
reappraisal order be issued for 2010.
CONSIDERATION OF THE REMAINING ANNUAL STUDY REPORTS
CONSIDERATION OF THE ABSTRACTS OF ASSESSMENT
Acceptance of 62 county Abstracts of Assessment.
Boulder and Jefferson 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, 2010.
The state board will set a hearing date to review and accept the Abstracts of Assessment
of Boulder and Jefferson Counties, after the extended filing deadline of November 21,
2010. Abstracts must be approved no later than December 20, 2010. The state board can
elect not to meet if no problems exist, and authorize the chairman to approve the
abstracts.
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State Board of Equalization
September 21, 2010
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.
OTHER
Statutory Advisory Committee
Recommendations of the Statutory Advisory Committee to the Property Tax
Administrator from its meeting held September 16, 2010.
Reappointment of Property Tax Administrator—JoAnn Groff
Information on Upcoming Events
Colorado Assessor's Association Winter Conference, December 6-9, 2010, at the
Warwick Hotel, Denver.
Division of Property Taxation's New Assessor Orientation and 50th Annual Law
Seminar, January 24—27, 2011, DoubleTree Hotel, Westminster.
EXECUTIVE SESSION
Discussion of Montezuma County vs. State Board of Equalization
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 September 28,2010.
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