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Home My WebLink About20091794.tiffitt 64ir IIIfile COLORADO August 5, 2009 STEWART GRACEANN C 4114 TENNYSON ST DENVER, CO 80212 CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 P. O. BOX 758 GREELEY, COLORADO 80632 RE: THE BOARD OF EQUALIZATION, 2009, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT #: R5638486 PARCEL #: 131325000014 - FRE E2E2SW4 25 2 68 (VICTORIA HEIGHTS ANNEX) EXC COAL (.5R) SITUS: FREDERICK 80530 Dear Petitioner: On July 31, 2009, 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 Assessor's valuation of your property described above, for the year 2009. The Board of Equalization found that the evidence presented at the hearing clearly supported the value placed upon your above described property by the County Assessor. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated to the Weld County Assessor by law. The assessment and valuation of the Weld County Assessor was affirmed as follows: ACTUAL VALUE AS DETERMINED BY ASSESSOR ACTUAL VALUE AS SET BY BOARD $275,000 $275,000 <'C: 4,x;'/1; jC-7(Lei-m7 2009-1794 / AS0073 STEWART GRACEANN C - R5638486 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 OBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: 303-866-5880 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 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 OBOE 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 2009-1794 AS0073 STEWART GRACEANN C - R5638486 Page 3 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 2009-1794 AS0073 Weld County CHRISTOPHER M. WOODRUFF COUNTY ASSESSOR BRENDA DONES, DEPUTY ASSESSOR VALUATION REPORT OF VACANT LAND FOR County Board of Equalization STEWART GRACEANN C PETITIONER VS. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 1313-25-0-00-014 Schedule Number: R5638486 Log Number: 2387 Date: 7/31/2009 Time: 09:45 AM Board: Board #1 PREPARED BY DUANE M. ROBSON Signature Date ASSESSOR'S OFFICE STAFF APPRAISER ASSESSOR'S VALUE VACANT LAND $275,000 Total: $275,000 2009-1794 General Description and Market Summary Subject Site THE SUBJECT'S LEGAL DESCRIPTION Is E2E2SW4 25 2 68 (VICTORIA HEIGHTS ANNEX) within the Town of Frederick. It is located on County Road 16 between County Roads 11 and 13. The size of the property is 40 acres, although we are only assessing 39.5 acres to account for the county's right-of-way on Road 16. The property has been inspected for agricultural use regularly since 2003, and no agricultural use has been evident to date. There has also never been any evidence submitted by the property owner to the contrary. This property has been approved by the Town of Frederick to be re -platted as Westview Subdivision. Hearings for the Final Subdivision Plat and Development Plat were scheduled in July of 2007, and subsequently approved by the Town's Board of Trustees. According to Todd Tucker, Planning Director for the Town of Frederick, the town is currently waiting for the plat Mylars to be provided before recording the Subdivision Plat. MARKET APPROACH SUMMARY Real property for the tax year 2009 must be valued utilizing the level of value for the period of one and one-half years immediately prior to July 1, 2008. A period of five years immediately prior to July 1, 2008 shall be utilized to determine the level of value if adequate data is not available from such one and one-half year period to adequately determine the level of value for a class of property. Said level of value shall be adjusted to the final day of the data -gathering period. Changes occurring between base years are not to be accounted for until the following level of value is implemented, other than additions, change in use, detrimental acts of nature, damage due to fire, etc., creation of a condominium, new regulations restricting or increasing the use of the land, or a combination thereof {39-1-104(11)(b)(I), CRS}. The subject property has been classified as Residential Vacant Land for assessment purposes. Residential property value shall be determined by appropriate consideration of the Market Approach to Value {39-1-103(5)(a), CRS}. The Assessor has considered the Market Approach to Value for the subject parcel. ASSESSOR'S VALUE VACANT LAND $275,000 Total: $275,000 CBOE_VacLand_010998 Page 2 LAND VALUE Sales utilized to establish the 2009 value in the subject neighborhood must be from the period of one and one-half years immediately prior to July 1, 2008. A period of 5 years immediately prior to July 1, 2008 shall be utilized to determine the level of value if adequate data is not available from such one and one-half year period to adequately determine the level of value for a class of property. The Weld County Assessor has an established ongoing Sales Confirmation and Validation Program for property transactions used in developing value. It is necessary to analyze the size and shape of comparable sold properties to apply uniform methods of valuation. The units of comparison used to value land in Weld County are square feet, acres, units or buildable sites. The subject property is valued on a buildable site method. NOTE: The current value of the property is $275,000 or $6,962/acre. This value was reached through a Stipulation with the property owner prior to a 2007/08 hearing of the Board of Assessment Appeals. We held that same stipulated value for 2009/10 due to the pending change -of -use of the property. Three vacant land sales were found in the area. Comparable 1 Comparable 2 Comparable 3 Parcel Number Sale Date Sale Price Land Size Per Acre 131322000046 10/15/07 $398,500 16.23ac $24,553 120722000046 04/04/06 $650,000 25.01 ac $25,990 131113012003 11/15/07 $1,200,000 33.75ac $35,555 CBOE_VacLan&_010998 Page 3 Subject property facing southeast Subject Property facing south CBOE VacLand_010998 Page 4 HEARING d A PLICAi t01t T� BE HELD AT HE 30�, �� TIME 1 ,,r DATE ADDRESS 4Q$ L9-� y tmnutm , .• Sac " mile =pulps, Fill 'milk si i RIM 1 imiti'lliir. . N R . II i ail!' gill wri I I n i -i mitihs ' : IS r lam's • .7. I a IV if I .• nail Ars '1;61 RL mg i ingP 'CI: ihil . 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I _'� ‘: 7.1 • : n ..yu�•1'1 VI IR+Yaaloe area s _ tars sill t+t sr a • __ _ a alas Ilatellitelt OS live wog frai at re are eats MIS 7fit to • mar mina fat MW19RTICIt KO ad •arcrtA.c1CS 'arcrl t tt , a;OrtCx ,i, 1.YY,1d . t,tri, N . c .•!:„t,:f_t Comp. #1 .i r I ` .--_ ___ _- - Lellend 16%416%4Caamy Nwlabry -.Oath P3tCttttt<t I. x. - - ��.��- Palter j t _ .....•., -- — - - . — _ -..-- 4 ' Itr /MI NGSI mr E ;; r - P.:_. c C i vri, _ A t-' __ Iea _ • ..... IN MR sew: 1:5 iw .-• UT Map tenter: EFT 22., .11, 101' - T a min a rte renew or v t t t r+ r rare' 'ypprp tat rC t Y ?ten - WI? De arCt teat attar al Ti mai) hub' mis eat t Ann , rr^' _- ti_artt rtes. "SS MM It '.t'D ea LSW r l 3•tnC:.•, L�h I)CO X `.1VM\1 v.N/P CBOE_VacLand_01099E Page i Overhead of Comp. #2 Overhead of Comp.#3 %till rt11t11h', Cok1rlltro Comp.#3 • ft mitt :if :10111114- ta.wes ._ r 'r M1 " t/ i.inAiv RE • xaii,: itj . t i • . . ! Ora- - :If i.c,_.' • ! Wed Ctiiieily Ammon.? r'Iyl.rra t as • .• i. t- rf _• �i c s:4a. tr - 'I t°t r F - . Rome* narctlAcrcs /MRI • ^r it I .. .... _ t 1 tl.�f ' III. . . a 0 'S� 700 R. • P d sear 7_g00I I A �" -I blip center 40' 1ri«- K 10r Si' The mop la • tee eaw•t•• ASK sett tom an name mums d• a+e t tr orrm tele•nce am, OW arm eta air as IIn Tao nap a m+ wt at anew cerrt Pr Sere wain MS wM H NOt TO OE ut+® roe w++�oAnv. I ) L i lent ex ,:-.1...... iiiY.r CBOE_VacLand 01099E Page E REAL AND PERSONAL PROPERTY NOTICE OF DETERMINATION Christopher M. Woodruff WELD Assessor 1400 N 17th Ave GREELEY, CO 80631 Date of Notice: 6/24/2009 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM SCHEDULE/ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R5638486 2009 2704 FRE E2E2SW4 25 2 68 (VICTORIA HEIGHTS ANNEX) EXC COAL (.5R) SITUS: FREDERICK 80530 FREDERICK, CO 80530 PROPERTY OWNER STEWART GRACEANN C 4114 TENNYSON ST DENVER, CO 80212 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW VACANT LAND 275,000 275,000 TOTAL $275,000 $275,000 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 2007/2008 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 youu.ssessor for a listing of the local taxing authorities. un Please refer to the reverse side of this notice for additional information. m 0 15-DPT-AR PR 207-08/06 NOD# 3067 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, Colorado 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 11. 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 9 Avenue 9k" Street, P.O. Box C Denver, CO 80203 Greeley, Colorado 80632 (303) 866-5880 Telephone (970) 356-4000 Ext. 4520 www.dolacoloradaqov/baa 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, 2008? (Your opinion of value in terms of a specific dollar amount is required for real ro erty pursuant to § 39-8-106(1.5), C.R.S.) $ What is the basis for your estimate of value or yo r reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent gat roll origin inst Iled ost appraisal, tc.) 'P 4W .9 7Tt t,s2/ , . -,v im tt t ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contai ed herein and on n attachm nts hereto are true and complete. 3 ea Signature 7-a-oq Telephone Number Date 'Attach letter of authorization signed by property owner. 15-DPT-AR PR 207-08/08 NOD q'. 3067 14, WIfile COLORADO July 17, 2009 STEWART GRACEANN C 4114 TENNYSON ST DENVER, CO 80212 Dear Petitioner(s): CLERK TO THE BOARD PHONE (970) 356-4000 EXT 4226 FAX: (970) 352-0242 WEBSITE: www.co.weld.co.us 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 Parcel No.: 131325000014 Account No.: R5638486 The Weld County Board of Equalization has set a date of July 31, 2009, at or about the hour of 9:45 AM, 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, 2009, and mailed to you on or before August 12, 2009. Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15 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. STEWART GRACEANN C - R5638486 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 Esther E. Gesick Deputy Clerk to the Board cc: Christopher Woodruff, Assessor Hello