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HomeMy WebLinkAbout20092250.tiffpit :tri COLORADO September 1, 2009 CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 P. O. BOX 758 GREELEY, COLORADO 80632 HOLLIDAY MARK 7507 CR 39 FORT LUPTON, CO 80621 RE: THE BOARD OF EQUALIZATION, 2009, WELD COUNTY, COLORADO - STIPULATE PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT #: R7453098 PARCEL #: 130730405006 - APP L6 BLK 5 AREA B AIRPARK PUD SITUS: 7507 39 CR WELD 80621 Dear Petitioner: On July 28, July 30, and August 5, 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 the Stipulation on your petition of appeal of the County Assessor's valuation of your property described above, for the year 2009. The Stipulation was entered into between the Assessor and said petitioner(s), and accepted by the Board of Equalization, agreeing that the assessment and valuation of the Weld County Assessor be Stipulated as follows: ACTUAL VALUE AS DETERMINED BY ASSESSOR ACTUAL VALUE AS STIPULATED $95,000 $87,500 /1 'Fl,Pt-It i_c ) 2009-2250 AS0073 D`f(tl to' HOLLIDAY MARK - R7453098 Page 2 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 2009-2250 AS0073 07/31/2009 06:17 FAX 9207337199 DAYS IN OF APPLETON 07/M2009 07:40 VAX 9703046433 WELDCOUNTYASSESSOR fj 001 I4J00'2/003 2009 COUNTY BOARD OF EQUALIZATION WELD COUNTY ASSESSOR'S ACCOUNT NUMBER R7453098 STIPULATION (As To Tax Year 2009 Actual Value) RE PETITION OF: NAME: HOLLIDAY MARK 7507 CR 39 FORT LUPTON CO 80621 Petitioner(s), HOLLIDAY MARK and the Weld County Assessor, hereby enter into this Stipulation regarding the tax year 2009 valuation of the subject property, and jointly move that the Board of Equalization to enter its order based on this Stipulation. Petitioner(s) and the Assessor agree and stipulate as follows; 1. The property subject to this Stipulation is described as: APP L6 BLK 5 AREA B AIRPARK PUD SITUS: 7507 39 CR WELD 806210000 2. The subject property is classified as Commercial property 3. The County Assessor originally assigned the following actual value to the subject property for 2009. LAND: $22,668 IMPROVEMENTS: $72,312 TOTAL: $95.000 4. After further review and negotiation, the petitioner(s) and Weld County Assessor agree to the following actual value for the subject property. LAND: $22,68$ IMPROVEMENTS: ,P64.$12 TOTAL: $87.500 R745JOM APP IA!MK 0AIWA E ARK P{A YRU6: 160710 CR WELD 100210000 2009-2250 07/31/2009 06:17 FAX 9207337199 DAYS IN OF APPLETON 0.7'* /2009 07:41 FAX 9703046433 WF.LUCOUNTYASSESSOR r�002 @003/003 5. The valuations, as established above, shall be binding only with respect to tax year 2009. 6. Brief narrative as to why the reduction was made: Value was adjusted based upon the general market prices per sq. ft. that were in place in the base period, additionally the income was considered as backup for the market. 7, Both parties agree that the hearing scheduled before the Weld County Board of Equalization on 8/3/2009 at 11:00 AM be vacated. DATED this 29 day of July, 2009. Petitioner(s) or Attor Address; 711,7 cR 3l A-7-. tt' o,✓ C7 FM z/ Telephone: 6S7- Z.7O -43/r County Assessor: Petitioner(s) or Attorney Address: Telephone: ADDRESS: 1400 N.17th Avenue Greeley, CO 80631 (970) 353-3845 ext. 3656 126173000 APP u PR I AREA I AmPMR KID NM: TIC? It CPI WW1 !00210000 Weld County CHRISTOPHER M. WOODRUFF COUNTY ASSESSOR BRENDA DONES, DEPUTY ASSESSOR VALUATION REPORT OF COMMERCIAL PROPERTY FOR County Board of Equalization HOLLIDAY MARK PETITIONER VS. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 1307-30-4-05-006 Schedule Number: R7453098 Log Number: 2452 Date: 8/3/2009 Time: 11:00 AM Board: CBOE PREPARED BY APPRAISERS NAME Signature Date ASSESSOR'S OFFICE STAFF APPRAISER SALIENT FACTS AND CONCLUSIONS Purpose of Appraisal To determine Market Value as of 1/1/09 based on an appraisal date of 6/30/08. Property Rights Appraised Unencumbered fee simple interest. Location 7507 39 CR Plattevalley Airpark (East of Fort Lupton) Land Area 3,025 Square Feet Zoning Property Type Commercial Storage Hangar Year Built 2000 Quality Average Class Metal Frame Number of Stories 1 Improvement Sq. Ft. 2,500 Value Indications: Land $22,688 Cost Approach $101,500 Market Approach $95,000 Income Approach n/a Final Value $95,000 50.0' • 50.0' Sketch by .hex IVW'ndowsT' COST APPROACH LAND VALUE Sales utilized to establish the value in the subject neighborhood are from 2007 and the first six months of the 2008 market for the 2009 assessment date. The comparative sales approach is the most reliable method of land valuation. Pursuant to 39-104-(10.2) (c) C. R. S., the Assessor may utilize sales from July 2003 through June 2008 to establish the proper value, if sufficient information is not available in the prior 18 months. Also, comparables outside the subject property area may be used. The Weld County Assessor has an established ongoing sales confirmation and validation program for property transactions used in developing value. The land size of the subject is 3,025 square feet. Based upon investigation and analysis, it is the opinion of the appraisers that the value of $$7.50 accurately reflects the market value of the subject's Land. Comparable 1 Comparable 2 Comparable 3 Comparable 4 Parcel Number Sale Date Sale Land Size Per Sq Ft Price 130730404001 08/24/2007 $19,500 3,025 $6.45 130730403008 01/19/2007 $17,500 2,025 $8.64 130730402006 11/09/2007 $17,500 2,025 $8.64 130730402004 05/10/2007 $20,500 2,250 $9.11 ASSESSOR'S SUBJECT LAND VALUE $22,688 Cost Approach Summary PARCEL NUMBER PROPERTY OWNER ADRESS CITY, STATE, ZIP DATE OF APPRAISAL OCCUPANCY: FLOOR AREA (SQ. FT.) CLASS: COST RANK RCN BASIC STRUCTURE COST perimeter adjustment wall height adjustment Current multiplier Local multiplier Adjusted RCN Basic Cost EXTRAS: Concrete estimate TOTAL RCN LESS DEPRECIATION PHYSICAL RCN LESS DEPR. ADD IN LAND VALUE TOTAL VALUE Rounded Value Value PSF 130730405006 Holliday, Mark 7507 39 CR Weld 06/30/08 Storage Hanger 2,500 S Average UNITS 2,500 Sq Ft 800 0.11 NUMBER OF STORIES AVERAGE STORY HEIGHT YEAR BUILT ESTIMATED LIFE COST $30.24 1.168 1 1.01 0.97 Cost PSF $2.80 $9,762 1 14 2000 35 TOTAL $75,600 $86,508 2,240 $88,748 $78,986 $22,688 $101,674 $101,500 $40.60 MARKET APPROACH SUMMARY Real Property for the tax year 2009 must be valued utilizing data for the period one and one-half years immediately prior to July 1, 2008. If comparable valuation 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 period of five years immediately prior to July 1, 2008 shall be utilized to determine the level of value. The Assessor has appropriately considered the Market Approach to value for the property on appeal. The Sales Comparison Approach was considered in developing a market value for the Subject. Sales used to establish a market value for the tax year 2009 are from January 1, 2007 through June 30, 2008. Pursuant to 39-1-104 (10.2)(c) C. R. S., the Assessor may utilize sales five years prior to July 1, 2008 to establish the proper value. All sales have been confirmed and verified through transfer declarations as well as interviews with buyers, sellers or their representatives to the sale. All sales used are arm's length transactions, and considered to be the most comparable properties sold in relationship to the Subject property. Based upon investigation and analysis, it is the opinion of the appraisers that the value of $38.00 accurately reflects the market value of the subject property. VALUE As INDICATED BY THE MARKET APPROACH $95,000 COMPARATIVE SALES APPROACH SALE # Comments Parcel # Address Grantor Grantee Sale Date Sale Price Land Size L/B Ratio Bldg SF Effective age Use Sale PSF Comps Range: Comps Avg: Comps Median: Subject 1 2 3 130730405006 130730402003 130730403002 130730401001 7507 39 CR 7507 39 CR 7507 39 CR 7507 39 CR Plattevalley Plattevalley Plattevalley Plattevalley Airpark Airpark Airpark Airpark 10/19/2006 9/30/2008 11/21/2007 $85,000 75,000 180,000 3,025 2,250 2,025 5,100 1.21 1.41 1.27 1.06 2,500 1,600 1,600 4,800 2000 2006 2004 2000 Storage Hanger Storage Hanger Storage Hanger Storage Hanger Assessor's $38.00 $53.13 $46.87 $37.50 $37.50 - $53.13 $45.83 $46.87 Value per Market Sales $38.00 x 2,500sq ft = $95,000 COMPARABLE SALE #1 ACCOUNT PRIMARY OCC: SECONDARY OCC: R7450598 Storage Hangar ADDRESS: 7507 39 CR WELD RECEPT NUMBER: 3429561 GRANTOR: L & E PROPERTY MANAGEMENT LLC GRANTEE: TEMPLETON CALVIN H TRUST YEAR BUILT: 2006 EFFECTIVE AGE: LAND SIZE (SF): 2,250 BLDG SIZE (SF): 1.600 WALL HEIGHT: 14 STORIES: 1 BSMNT SIZE: BSMNT FINISH: ZONING: QUALITY: Low S. c h by Opts P,T' 40.0' Storage Hanger Blt 2006 Class D No Heat No sewer/ plumbing 16'wh 1600.0 sq. ft. COUNTY: WELD PARCEL NUMBER: 130730402003 PERCENT: 100% PERCENT: SALE DATE: SALE PRICE: ADJ SALE PRICE: CLASS: LAND/BLDG RATIO: LAND VALUE: IMPS PRICE/SF: SALE PRICE/SF: INTEREST RATE: DOWN PYMT: LOAN TERM (YRS): POINTS PAID: COMMENTS: The subject is a new storage hanger in the Platte Valley Airpark. 10/19/2006 $85,000 P 1.41 $9.900 $46.93 $53.12 COMPARABLE SALE #2 ACCOUNT PRIMARY OCC: SECONDARY OCC: R7451098 Storage Hangar ADDRESS: 7507 39 CR, WELD RECEPT NUMBER: 3482386 GRANTOR: NELSON JAMES L & GRANTEE: DAVIS LEASE LLC YEAR BUILT: 2004 EFFECTIVE AGE: LAND SIZE (SF): BLDG SIZE (SF): WALL HEIGHT: STORIES: BSMNT SIZE: BSMNT FINISH: ZONING: QUALITY: Low 2,025 1.600 16 1 Storage Hanger Bit 2004 Class S 16' wh Space Heat No Water or Sewer 1,600.0 SQ FT Sketch by Ppez IV rilndows COUNTY: WELD PARCEL NUMBER: 130730403002 PERCENT: 100% PERCENT: SALE DATE: SALE PRICE: ADJ SALE PRICE: CLASS: LAND/BLDG RATIO: LAND VALUE: IMPS PRICE/SF: SALE PRICE/SF: INTEREST RATE: DOWN PYMT: LOAN TERM (YRS): POINTS PAID: COMMENTS: The subject is a basic storage hanger at the Platte Valley Airpark. 6/9/2007 $75,000 S 1.27 $9,113 $41.17 $46.87 1 60 ) CBOE_COMM_0109' Page Storage Hanger Blt 2000 Class S space heat 19' WH f1?0 COMPARABLE SALE ACCOUNT PRIMARY OCC: SECONDARY OCC: R7449698 Storage Hangar ADDRESS: 7507 39 CR, WELD RECEPT NUMBER: 3519360 GRANTOR: FINLEY DAVE & GRANTEE: BILLINGS DARYL DEAN & YEAR BUILT: 2000 EFFECTIVE AGE: LAND SIZE (SF): 5,100 BLDG SIZE (SF): 4,800 WALL HEIGHT: 19 STORIES: 1 BSMNT SIZE: BSMNT FINISH: ZONING: QUALITY: Average Sketch by fyex IV" 4800.0 sq. ft. COUNTY: WELD PARCEL NUMBER: 130730401001 PERCENT: 100% PERCENT: SALE DATE: 11/21/2007 SALE PRICE: $180.000 ADJ SALE PRICE: CLASS: LAND/BLDG RATIO: LAND VALUE: IMPS PRICE/SF: SALE PRICE/SF: INTEREST RATE: DOWN PYMT: LOAN TERM (YRS): POINTS PAID: S 1.06 $22,950 $32.71 $37.50 80.0' COMMENTS: The subject is a storage hanger in the Platte Valley Air Park. The buyer also purchased the vacant pad directly to east of the subject hanger on a separate deed of trust. CBOE_COMM_01( Page Real property for 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. Except that, if comparable valuation data is not available from such one -and one -half -year period to adequately determine the level of value of a class of property. The period of five years immediately prior to July 1, 2008 shall be utilized to determine the level of value. 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., or creation of a condominium, or any new regulations restricting or increasing the use of the land, or a combination thereof. {39-1-104(11)(b)(1) C. R .S.} The subject property has been classified as Commercial Property for assessment purposes. Commercial property value shall be determined by appropriate consideration of the Cost Approach, Market Approach, and Income Approach to value. {39-1-103(5)(a) C. R. S.} The Assessor has considered all three approaches to value for the subject parcel on appeal. FINAL RECONCILIATION After consideration of the cost, market and income approaches, it is the Weld County Assessor's opinion that the value of $95,000 , most accurately reflects the value of the subject property in Weld County for the 2008 tax year. Cost Approach Market Sales Approach Income Approach $101,500 $95,000 N/A C BCE_COMM_010998 Page 11 Assessor's Values on Single Plane Storage Hangers In Plattevalley Airpark Parcel Number Value 130730402001 $60,800 130730402002 $60,800 130730402003 $60,800 130730402004 Lad Pad 130730402005 $60,800 130730402006 Land Pad Sq Ft Value PSF Owner 1,600 $38.00 Peterson 1,600 $38.00 Zimmerman 1,600 $38.00 Templeton 1,600 $38.00 Liberty 130730403001 $60,800 1,600 $38.00 Alderete 130730403002 $60,800 1,600 $38.00 Davis 130730403009 $84,000 2,400 $35.00 Sheffield 130730403004 $74,325 2,400 31.00* Murray 130730403006 $16,875 2250 land size Murray One economic unit* $91,200 $38.00 Murray 130730403007 $60,800 130730403008 Land Pad 1,600 $38.00 Graner 130730404001 $95,000 2,500 $38.00 Watts 130730404002 $95,000 2,500 $38.00 Beagh 130730404003 $95,000 2,500 $38.00 Butler 130730404004 $95,000 2,500 $38.00 Delta 130730404005 Lad Pad Donnelley 130730404006 $95,000 2,500 $38.00 Higinbotham 130730404007 $95,000 2,500 $38.00 Barsto 130730404008 $95,000 2,500 $38.00 Bergner 130730405001 $95,000 2,500 $38.00 Brodie 130730405002 Lad Pad Mason 130730405003 $95,000 2,500 $38.00 Junglas 130730405004 $95,000 2,500 $38.00 Sheets 130730405005 $95,000 2,500 $38.00 Gotchey 130730405006 $95,000 2,500 $38.00 Holliday 130730401001 $182,400 4,800 $38.00 Billings 130730401002 Lad Pad Billings 130730401003 Lad Pad Circle 130730401004 $182,400 4,800 $38.00 Peraro 130730401005 $182,400 4,800 $38.00 Aden 130730401006 $182,400 4,800 $38.00 Lafayette 130730401007 $84,000 2,400 $35.00 DeDanti CBOE_COMM_010998 Page 12 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 R7453098 2009 2214 APP L6 BLK 5 AREA B AIRPARK PUD SITUS: 7507 39 CR WELD 806210000 7507 39 CR WELD, CO 806210000 PROPERTY OWNER 1 HOWDAY MARK 7507 CR 39 FORT LUPTON, CO 80621 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW COMMERCIAL 95,000 95,000 TOTAL $95,000 $95,000 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: CM05 - The law requires that all of 2007 and the first 6 months of 2008 data be used to establish current values. We have considered all (3) three approaches to value in arriving at your current valuation. We have denied your appeal based upon this data. 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. 15 -OPT -AR PR 207-08/08 NOD N: 6929 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) 3564000 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 and 9m Street, P.O. Box C Denver, CO 80203 Greeley, Colorado 80632 (303) 866-5880 Telephone (970) 356-4000 Ext. 4520 www.dola.colorado.qov/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 property pursuant to § 39-8-106(1.W.S.) C R.S.) $ 7d C'Dt /NSa t > 1/4 -1-0 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, original installed cost, appraisal. etc.) E ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein an Signature is hereto are true and complete. 5-7-77v /3/ / St -02 Telephone Number Date 1 Attach letter of authorization signed by property owner. 15-DPT-AR PR 207-08/08 NOD #:6929 July 15, 2009 Weld County Board Of Equalization 915 10th Street Greeley, CO 80632 Dear Sir: I feel that I am being discriminated against in the valuation of my hangar at Platte Valley Airport. I appealed this tax issue with the assessor with no resolution. He did not even reduce my tax valuation to be equal with identical size hangars, even though mine does not have any of the amenities found in these comparable hangars. He taxes hangars at different rates per square foot. The lowest is $.20/sq ft. to mine which is $.59/sq ft. His excuse was that the lower rate hangar types had not been sold. By the way, the hangar that is taxed at $.20 per square foot is a rental hangar with 13 units and is generating a substantial income for the owners. I am a hobbyist that gains no income from my hangar. These privately owned hobbyist hangars should not even be included in a commercial classification. Another discriminatory issue is that these lower tax rate hangars have heat, air conditioning, and some even have water and bathrooms. Mine has none of the above. Lastly, the Platte Valley Airport generates a large amount of tax revenue for Weld County for which we receive little service and poor roads. Sincerely, Mark Holliday ilidl4iiliIIl illlIlili d41IIIIII nllt lullill 4 ME rilak 2 NI (.0 0 CO 0 l 1 cra V fa rtA IF INH.r WIDc. COLORADO July 23, 2009 HOLLIDAY MARK 7507 CR 39 FORT LUPTON, CO 80621 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.: 130730405006 Account No.: R7453098 The Weld County Board of Equalization has set a date of August 3, 2009, at or about the hour of 11:00 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. HOLLIDAY MARK - R7453098 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