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HomeMy WebLinkAbout20093353.tiffWELD COUNTY, COLORADO ARBITRATION AWARD THE PARTIES TO THIS ACTION entered into a Stipulation, which has been reviewed and approved by this Arbitrator. A copy of the Stipulation is attached and incorporated as a part of this Award. FINDINGS OF FACT AND CONCLUSIONS: Subject property is described as follows: County Schedule No:R4391606 Property Type: (Residential / Commercial / Agricultural / Commercial ) Taxpayer is protesting the 2009 actual value of the subject property. The parties agreed that the 2009 actual value of the subject property should be reduced to Total value: $252,310.00 (Reference attached Stipulation). The Arbitrator concurs with the Stipulation. AWARD: The 2009 actual value of the subject property shall be as set forth above. The records of the Weld County Assessor shall be adjusted to reflect the 2009 actual value of the subject property. The Arbitrator's fees for conducting this matter are $150.00 Said fees are to be paid as follows: 50% paid by the petitioner (tax paver) and 50% paid by the respondent (Weld County Board of Equalization). Each party shall pay their own witness fees, attorney's fees and miscellaneous costs. DATED THIS 1st day of December, 2009 Gene Stille ARBITRATOR _.Jt/7'_ "/ (7) %`7L.-✓:� ia/ozi/D7 C ci : ,s 41-1 ('It 2009-3353 WELD COUNTY COLORADO BINDING ARBITRATION Single County Schedule Number R4391606 STIPULATION (As To Tax Year 2009 Actual Value) Harris Homes Inc., Petitioner(s), vs. 2009 COUNTY BOARD OF EQUALIZATION, Respondent. Petitioner (s) and Respondent hereby enter into this Stipulation regarding the tax year 2009 valuation of the subject property, and jointly move the Arbitrator to enter a decision based on this Stipulation. Petitioner (s) and Respondent agree and stipulate as follows: 1. The property subject to this Stipulation is described as: 8225 20TH STREET CONDOS UNIT 101 AKA 8223 20 ST 101 GREELEY 2. The subject property is classified as Commercial property (what type). 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2009: Land Improvements Total N/A $274.250.00 $274,250.00 4. After a timely appeal to the Board of Equalization, the Board of Equalization valued the subject property as follows: Land N/A Improvements $274,250.00 Total $274,250.00 R4391606 M:AStipulations\2009 form for Binding Arbitration\BINDING ARBITRATION.doc 1 5. After further review and negotiation, Petitioner (s) and County Board of Equalization agree to the following tax year 2009 actual value for the subject property: Land N/A Improvements $252,310.00 Total $252,310.00 6. The valuation, as established above, shall be binding only with respect to tax year 2009. 7. Brief narrative as to why the reduction was made: After further review of the two approaches to value, a reduction was indicated. 8. Both parties agree that the hearing scheduled before the Arbitrator on 12/02/2009 (date) at 3:30 PM (time) be vacated; or, a hearing has not yet been scheduled before the Arbitrator (check if appropriate). DATED this 30 day/o'f November, 2009. .7 Petitioner(s) or Attorney � t !1 /5J: j`f / I_ounty ttorne for Resporkent, Board of Equalization Address: Patrick Groom Witwer Oldenburg Barry & Johnson 822 7th Street, Ste. 760 Greeley, CO 80631 Telephone: (970)352-3161 Address: rjc2.3 I e+h :mot. P 1). box '/5Z f--etiav_, (If) `75O(f);c3-. Telephone: '1 i o 7Y3 i f) C 1(9-37) / t)r ,l"1/ County AsSeSSor Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 R4391606 M:AStipulations \2009 form for Binding Arbitration \BINDING ARBITRATION.doc 2 WELD COUNTY, COLORADO a 3. PETITION FOR ARBITRATION Taxpayer, V. Harris Name:. teC• WELD COUNTY BOARD OF EQUALIZATION 1. The undersigned property owner or authorized agent, pursuant to Section 39-8-108, C.R.S., requests arbitration. 2. The subject property is located in Weld County with address or legal description as follows: g 230 W. 1 O C* SA G'reek y, Co ROiOy (*sit /o/ with tax schedule number Q It n 14p 4 That the property is (residential real property) (other property). State classification of the property if other than residential, i.e., personal, commercial, vacant land, etc.: e oat . teller is 4. That the residential arbitration fee in the amount of $150.00 is hereby advanced, to be held in trust pending a decision of the arbitrator; OR 4. That the fee estimate of $ agreed upon between the parties is hereby advanced, to be held in trust pending a decision by the arbitrator; OR 4. An application for fee waiver based upon indigence of the petitioner is pending before the Board of County Commissioners. io a 5. That Gene STS//e be named and assigned as arbitrator. 6. That the following issues are in need of arbitration. The Val/as t/014. of Titproperty ss ;scare.eas Jae 4 • ad; as tea en Es bG Mt,J aot t AP II PETITIONER'S SIGNATURE: tatitasu eitadvAsil 9;/ o7 ate Printed NAME: s l ` ADDRESS: tan ICI • to ���lllI 8 O% (97►.) 376-114'o co 80431 PHONE #: Cwee My Ocon.er : -Dave. Harris (970) 539 - 191 dharrishomes;nci i@ aol. corm M:\BOEWRBITRATE.doc 9/02/09 RECEIPT DATE 101/09 RECEIVED FROM 11t4&) uitby- ADDRESS 1 NO..<<'��f'u1< FOR 2O=1 (Va+"(.oun QCtQuj) - J oLd Trust - ACCOUNT HOW PAIL) AMT. OF ACCOUNT CASH AMT. PAID CHECK `�G�) 9a. �. BALANCE DUE MONEY ORDER toz' BY dQ.t. ) 2110t OEDIf41W x SI.S0S WELD COUNTY, COLORADO OATH OF ARBITRATOR Taxpayer, HARRIS HOMES, INC. v. WELD COUNTY BOARD OF EQUALIZATION I solemnly swear and affirm under penalty of perjury that I meet the qualifications of Section 39-8-108.5, C.R.S., that I will be completely impartial, and that I will fairly and justly determine the issues placed before me. I further swear and affirm that I have no financial or personal interest in the outcome of the arbitration of this case, and have no existing or past financial, business, professional, family or social relationships with any of the parties or their attorneys that will affect my impartiality or create an appearance of partiality or bias except .V lAI/mac'-- SIGNATURE DATE C 1 G u' O 4 co D 9 N W Harris ARBITRATOR'S FEE AGREEMENT WHEREAS, the Petitioner desires that certain property other than residential real property be subject to the arbitration process as provided for in Section 39-8-108.5, C.R.S., and WHEREAS, the Petitioner and the Weld County Board of Equalization desire to outline their agreement as to arbitrator's fees as required pursuant to Section 39-8-108.5(5)(a), C.R.S., and WHEREAS, IT IS AG EED that the parties gstimate the following fee for arbitration of R property schedule number 3, Petitioner's Estimate Number of hours X $150.00 = Board of Equalization Number of hours X $150.00 = Total Agreed Arbitrator's Fee 150.0 PETITIONER Haerj $ Homer NAME: '1i ADDRESS Patrick M. Groom Wirvor, Q1do^b^rg, Barry & John=_ TTP 822 7th St.. Ste. 760 Greeley, CO 80631 1S D COUN BOARD OF EQ4ACIZATION ASSESSOR' REPRESENTA VE 2 lh• M:\BOEWRBITRATE.doc 9102109 ;;T: COLORADO December 17, 2009 'ha, ( tel Harris Homes, Inc. Attn: Dave Harris P.O. Box 336751 Greeley, Colorado 80633-0613 RE: Arbitration Hearing Award - Account #: R4391606 Dear Mr. Harris: CLERK TO THE BOARD PHONE (970) 356-4000 EXT.4226 FAX: (970) 352-0242 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 Enclosed is a check, in the amount of $75.00, reflecting the difference between the advance fee of $150.00 and the actual fee as determined by the Arbitrator's Award. If you have questions, please do not hesitate to contact me at (970) 356-4000 Ext. 4226. Sincerely, frith,- nc6 L Esther E. Gesick Deputy Clerk to the Board cc: County Attorney Assessor Gene Still Patrick Groom CLERK TO THE BOARD PHONE (970) 356-4000 EXT.4226 FAX: (970) 352-0242 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 COLORADO December 17, 2009 - er c>J Gene Stille 35886 County Road 49 Eaton, Colorado 80615 RE: Arbitration Hearing Award - Account #: R4391606 - Harris Homes, Inc. Dear Mr. Stille, Enclosed is a check, in the amount of $150.00, as reflected in the Arbitrator's Fee Agreement. Pursuant to the Arbitration Award, 50% was paid by the petitioner and 50% was paid by Weld County. If you have questions, please do not hesitate to contact me at (970) 356-4000 Ext. 4226. Sincerely, Esther E. Gesick Deputy Clerk to the Board cc: County Attorney Assessor Harris Homes (Dave Harris) Patrick Groom CLERK TO THE BOARD PHONE (970) 356-4000 EXT.4226 FAX: (970) 352-0242 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 Wine COLORADO November 17, 2009 — Harris Homes, Inc. Attn: Dave Harris P.O. Box 336751 Greeley, Colorado 80633-0613 RE: Arbitration Hearing - Account #: R4391606 Dear Mr. Harris: You are hereby notified that an Arbitration Hearing has been set at your request for December 2, 2009, at 3:30 p.m. The hearing will be held at the Weld County Centennial Center, 915 10th Street, Third Floor Conference Room B, Greeley, Colorado 80631. Gene Stille will be presiding. If you have questions or need additional information, please do not hesitate to contact me at (970) 356-4000 Ext. 4226. Sincerely, Esther E. Gesick Deputy Clerk to the Board cc: County Attorney Assessor Gene Stille Patrick Groom CLERK TO THE BOARD PHONE: (970) 356-4000 EXT. 4226 FAX: (970) 352-0242 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 COLORADO November 3, 2009 TO: ARBITRATOR TAXPAYER ASSESSOR RE: HARRIS HOMES, INC. v. WELD COUNTY BOARD OF EQUALIZATION The attached petition, having been timely filed and fees advanced, and having received no objections from the respondent Board, the above -captioned case is hereby assigned to Gene Stille who will serve as arbitrator in this matter. Upon filing of the oath or affirmation, the arbitrator will contact the parties to schedule the matter for hearing. DEPUTY CLERK TO THE BOARD "//6 cc: dA, ASS, .Stth , 6400Th Esther Gesick From: Esther Gesick Sent: Monday, November 02, 2009 3:21 PM To: clifton neeley Cc: Chris Woodruff; Cyndy Giauque; dharrishomesinc@aol.com; mike.schmitt@rcins-co.com; Isteinbecker@rapidlog.com; gene@terrawestusa.com; Esther Gesick Subject: RE: Arbitration Fee Agreements Attachments: Arb Fee Agreement.doc; RE: ; ARBITRATE_HEARING RULES.doc Mr. Neeley, I have not received any agreements since my last message on 10/22/09, and the Assessor's Office has indicated they have not been contacted to negotiate the Arbitrator Fees. I called each of the property owners this morning and several indicated they had returned the signed agreements to you with the understanding that you were to negotiate the rate with the Assessor's Office. This message is to advise you that the hearings must be held no later than 12/4/09, therefore, I must require that you or the petitioners submit the completed agreements (must be signed by the petitioner personally) to my office no later than this Wednesday, November 4, 2009, so I can forward the Oaths to the selected arbitrators and allow them adequate time to coordinate a hearing time with the property owners prior to December 4. The Arbitrator will then contact me with the agreed date and time, and I will reserve a meeting room and send notice of hearing and procedures to the property owners. In the event someone did not receive the fee agreement I mailed on 10/7/09, a blank form has been attached, as well as a copy of the e-mail message previously provided to you explaining who may attend/represent an Arbitration hearing, and a copy of the Arbitration Hearing rules which the Arbitrator will be required to adhere to. Thank you! Esther E. Gesick Deputy Clerk to the Board Weld County, Colorado 915 10th Street Greeley, CO 80631 (970)356-4000 X4226 (970)352-0242 (fax) From: clifton neeley[mailto:cliftonneeley@comcast.net] Sent: Thursday, October 22, 2009 8:34 AM To: Esther Gesick Subject: RE: Arbitration Fee Agreements Hi Esther, I have a couple of them back from the owners. I'll try to round the rest up today. Cliff From: Esther Gesick [mailto:egesick@co.weld.co.us] Sent: Tuesday, October 20, 2009 2:57 PM To: clifton neeley Subject: Arbitration Fee Agreements Hello Cliff, On October 7, 2009, I mailed out a letter and fee agreement form to each of your clients, with a cc: copy to you. I'm e - mailing regarding the status of those agreements. 1 Thanks! Esther E. Gesick Deputy Clerk to the Board Weld County, Colorado 915 10th Street Greeley, CO 80631 (970)356-4000 X4226 (970)352-0242 (fax) No virus found in this incoming message. Checked by AVG - www.avg.com Version: 8.5.423 / Virus Database: 270.14.24/2449 - Release Date: 10/20/09 18:42:00 WIIDC COLORADO CLERK TO THE BOARD PHONE (970) 356-4000 EXT.4226 FAX: (970) 352-0242 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 /n add 10/7109 TO: Owners, Agents/Attorneys of Other Than Residential Property FROM: Clerk, Weld County Board of Equalization SUBJECT: Arbitrator's Fee Agreement for Other Than Residential Property Pursuant to Section 39-8-108.5(5)(a), C.R.S., an agreement as to arbitrator's fees needs to be arrived at between the parties. Pursuant to the Rules and Procedures for Arbitration adopted by the Board of Weld County Commissioners, you must contact the Assessor's representative and complete the attached agreement prior to your case being assigned to an arbitrator. The representative of the Assessor's Office is as follows: Christopher Woodruff, Assessor Please contact the appropriate representative as soon as possible. M:\BOE\ARB ITRATE.doc 9/02/09 Esther Gesick From: Sent: To: Subject: Hi Cliff, Esther Gesick Monday, October 05, 2009 5:11 PM 'clifton neeley' FW: Here is the e-mail I printed for you. Also, would you please e-mail me with the phone numbers or e-mail contact info for each of the petitioners? Thanks! Esther E. Gesick Deputy Clerk to the Board Weld County, Colorado 915 10th Street Greeley, CO 80631 (970)356-4000 X4226 (970)352-0242 (fax) Original Message From: Cyndy Giauque Sent: Monday, October 05, 2009 8:51 AM To: Esther Gesick Cc: Chris Woodruff Subject: Esther, This is in response to your recent inquiry concerning tax agents representing taxpayers at arbitration proceedings. Section 39-8-108.5 (3)(d)C.R.S. states: "The taxpayer and the county board of equalization shall be entitled to attend, personally or with counsel, and participate in the proceedings." The statute is pretty clear. There is no provision for any other person of a party's choice to appear and represent that party. Additionally, in most cases, and also in the case of a closely held entity, if the amount in controversy is greater than $10,000, exclusive of costs, interest, or statutory penalties, a business entity must be represented by an attorney. I attended a meeting last Friday where most metro counties were represented. There was no disagreement with the statutory requirement. Several attorneys stated they would be verifying with their counties that they are following the statute. I also was informed at the meeting that the Board of Assessment Appeals will be requiring business entities to be represented by attorneys of their choice where the amount in controversy exceeds $10,000, or when the entity has four or more owners. In those cases, tax agents will no longer be permitted to file the Rule 11 evidence or to represent the business entity at the BAA. Their position is that even though a tax agent may file the petition, the agent may not represent the entity in the proceedings. Cyndy Giauque Assistant Weld County Attorney 1 ;1?: Wilk COLORADO September 14, 2009 — n),Ll c l HARRIS HOMES INC ATTN: DAVE HARRIS PO BOX 336751 GREELEY CO 80633-0613 Re: Account #: R4391606 Dear Mr. Harris: CLERK TO THE BOARD PHONE (970) 356-4000 EXT.4226 FAX: (970) 352-0242 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 This is to acknowledge your request for arbitration pursuant to Section 39-8-108, C.R.S. In an effort to expedite handling of cases, the Weld County Board of County Commissioners has adopted rules and procedures for the arbitration process. Enclosed for your review is the list of approved arbitrators, a copy of the rules and procedures, and a petition. The petitions must be completed by the property owner or legal counsel and returned to this office with the appropriate fees. Upon receipt of the petitions and advancement of fees, your cases will be assigned for arbitration. It is important to promptly comply with the rules and procedures to ensure that your case is dealt with in a fair and expeditious matter. Sincerely, Esther E. Gesick Deputy Clerk to the Board End. COLORADO ' 3`, rw,1 ≤Z,_ August 10, 2009 HARRIS HOMES INC P O BOX 336751 GREELEY, CO 80633-0613 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 #: R4391606 PARCEL #: 095908328002 - GR 20STC UNIT 101 8225 20TH STREET CONDOS SITUS: 8223 20 ST 101 GREELEY 806345000 Dear Petitioner: On 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 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 $274,250 $274,250 � ^d - q1'f 0 ? 2009-1828 AS0073 Esther Gesick From: Sent: To: Subject: Thanks much. clifton neeley [cliftonneeley@comcast.net] Friday, September 04, 2009 3:56 PM Esther Gesick RE: Original Message From: Esther Gesick [mailto:egesick@co.weld.co.us] Sent: Friday, September 04, 2009 3:14 PM To: clifton neeley Cc: Cyndy Giauque; Esther Gesick Subject: RE: Cliff, In response to your voice message, I believe you can submit the request indicating your clients' intent to submit to binding arbitration in order to meet the appeal deadline; however, I will be sending the arbitration packet directly to them because they will be responsible for completing and submitting the necessary form/petition document. Esther E. Gesick Deputy Clerk to the Board Weld County, Colorado 915 10th Street Greeley, CO 80631 (970)356-4000 X4226 (970)352-0242 (fax) Original Message From: clifton neeley[mailto:cliftonneeley@comcast.net] Sent: Thursday, September 03, 2009 1:14 PM To: Esther Gesick Subject: Hi Esther, Since I am already an agent for these property owners, do you need a notice of appeal to the arbitrator from me, or from the owner? Cliff No virus found in this incoming message. Checked by AVG - www.avg.com Version: 8.5.409 / Virus Database: 270.13.76/2345 - Release Date: 09/04/09 05:51:00 Esther Gesick From: Sent: To: Cc: Subject: Esther Gesick Friday, September 04, 2009 10:02 AM clifton neeley Cyndy Giauque; Bruce Barker; Esther Gesick RE: Good Morning Cliff, I forwarded your question to the County Attorney's Office and received the following response. Section 39-8-108.5(3)(d), C.R.S., states, "The taxpayer and the county board of equalization shall be entitled to attend, personaLLy or with counseL, and participate in the proceedings. Such participation may include the filing of briefs and affidavits. Upon agreement of both parties, the proceedings may be confidential and closed to the public." (emphasis mine). This language is also reflected in the adopted Rules and Procedures which I provided to you yesterday in paragraph 3.F.5. The County Attorney's Office has interpreted that language to mean your clients will need to attend in person or with an attorney, or, if you intend to represent you will need to pursue the BOAA appeal process which does allow representation by authorized agents. PLease note, the 30 -day appeaL deadLine for your cases expires on Thursday, September 10, 2009. I apologize that I was not aware of this distinction yesterday when we met; however, and I hope this explanation will assist you and your clients in making an informed decision on which appeal process they intend to pursue. If you have any additional questions, please do not hesitate to contact me. Thanks! Esther E. Gesick Deputy Clerk to the Board Weld County, Colorado 915 10th Street Greeley, CO 80631 (970)356-4000 X4226 (970)352-0242 (fax) Original Message From: clifton neeley[mailto:cliftonneeley@comcast.net] Sent: Thursday, September 03, 2009 1:14 PM To: Esther Gesick Subject: Hi Esther, Since I am already an agent for these property owners, do you need a notice of appeal to the arbitrator from me, or from the owner? Cliff Hello