HomeMy WebLinkAbout20092847.tiffLyle Kyle
Chairman
Appointee of
Gov. Bill Ritter, Jr.
STATE BOARD OF EQUALIZATION
Charles Brown Craig R. Welling
Vice Chairman Designee of
Appointee of Gov. Bill Ritter, Jr
Gov. Bill Ritter, Jr.
ORGANIZATION:
CONTACT:
DATE OF NOTICE:
DATE OF HEARING:
Joel Judd Wally Grant
Designee of Speaker Designee of President of
of the House, the Senate,
Terrance Carroll Brandon Shaffer
Colorado State Board of Equalization
Carol Schlauder
1313 Sherman Street, Room 419
Denver, Colorado 80203
(303) 866-2373
October 13, 2009
October 27, 2009
NOTICE OF PUBLIC HEARING
c' S
JoAnn Groff
Property Tax
Administrator
The State Board of Equalization (state board) will begin its hearing on Tuesday, October' 27,
2009, at 9:00 a.m. in Room 318, 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.
REQUESTS ON EXEMPT PROPERTIES
The state board will discuss issues related to requests by the following organizations to waive
their filing deadline:
Waivers
Organization
Anam Chara
Fountain Valley School
V.F.W. Francis Lowry Post #501
March of Dimes Birth Defects Foundation
(2) Black American West Museum
Vail Baptist Church
Fountain Valley School
Colorado Springs Elks Club
Trustees of El Paso Lodge 13 AF & AM and Colorado Springs
Masonic Building Society
C� n.(Sc- t- Ate' �, 4 1313 Sherman, Room 419, Denver, CO 80203, (303) 866-2371
04 Wog
(QC'; AS C'{
County
Boulder
Chaffee
Denver
Denver
Denver
Eagle
El Paso
El Paso
El Paso
2009-2847
Page 2
State Board of Equalization
October 13, 2009
Trustees of El Paso Lodge 13 AF & AM, Grand Lodge of
Colorado
Pro Rodeo Hall of Fame
Paradise Foundation
Academy 2000
Mandalay Community Center
Delta Alumni Sigma Phi Epsilon
Golden Kappa Sigma Assn.
(2) Southwest Institute for Education & Conservation
Columbian Home Association
Loveland Lodge #484, Loyal Order of Moose
Family Ties West
Clavis Club
El Paso
El Paso
El Paso
El Paso
Jefferson
Jefferson
Jefferson
La Plata
Larimer
Larimer
Montrose
Morgan
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
October 13, 2009
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 court reporter, the auditor, and the Property Tax Administrator.
Recommended Order Raised by the Auditor
It is recommended that Montezuma County be ordered 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.
CONSIDERATION OF THE ABSTRACTS OF ASSESSMENT
Acceptance of 57 county Abstracts of Assessment.
Boulder, Denver, Douglas 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 20, 2009, as November 21 is a Saturday.
Archuleta, Hinsdale and Pitkin Counties did not file their Abstracts of Assessment by the August
25, 2009 deadline due to late county board hearings.
The state board will set a hearing date to review and accept the Abstracts of Assessment of
Boulder, Denver, Douglas, and Jefferson Counties, after the extended filing deadline of
November 20, 2009. The state board can elect not to meet, but authorize the chairman to
approve the abstracts, if no problems exist.
The abstracts of Archuleta, Hinsdale, and Pitkin Counties may be presented at the same time, if
received and reviewed by the November deadline.
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.
Page 4
State Board of Equalization
October 13, 2009
PROGRESS REPORT FOR 2005 RECOMMENDATION
Jackson County:
For 2005, the value for agricultural outbuildings in Jackson County was found to be in compliance
and the state board did not issue a reappraisal order; however, a procedural review by the auditor
indicated that agricultural outbuildings had not been physically inspected for a number of years.
The county was required to submit a plan, detailing the methodologies and timeframes the county
would use to physically inspect the agricultural outbuildings. The plan was reviewed by the
Property Tax Administrator and submitted to the state board for approval December 2, 2005. The
county is required to submit a yearly progress report to the state board.
OTHER BUSINESS OF THE STATE BOARD OF EQUALIZATION
Update on the Business Personal Property Tax Task Force
Other
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
20,2009.
Hello