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l STATE BOARD OF EQUALIZATION
Lyle Kyle Charles Brown Craig Welling Sharon R.Bailey,Ph.D. Representative Joel Judd JoAnn Groff
Chairman Vice Chairman Designee of Designee of President Designee of Speaker of Property Tax
Appointee of Appointee of Gov.Bill Ritter of the Senate, the House,Andrew Romanoff Administrator
Gov. Bill Ritter Gov.Bill Ritter Peter Groff
ORGANIZATION: Colorado State Board of Equalization
CONTACT: Carol Schlauder
1313 Sherman Street, Room 419
Denver, Colorado 80203
(303) 866-2373
DATE OF NOTICE: September 24, 2008
DATE OF HEARING: October 8, 2008
NOTICE OF PUBLIC HEARING
The State Board of Equalization (state board)will begin its hearing on Wednesday, October 8,
2008, 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, throughout the week.
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 County
Thornton Eagles #3226 Adams
Byers Lodge 152 AF & AM Arapahoe
BPOE Lodge 2307 Arapahoe
American Legion Post 111(2) Boulder
Boulder County Aids Project (3) Boulder
Temple Baptist Church Chaffee
West Brandt Foundation Clear Creek
Socidad De Nuestro Padre Jesus Nazareno Costilla
American Legion Wilson Head Post 97 Delta
IOOF Lodge 168 Delta
USA Team Handball Federation El Paso
VFW Post 4051(2) El Paso
Hi Plains Sertoma (v(1 f Q 4- El Paso
00m5ex i- /4 G.6„..1O 1313 Sherman Street, Room 419, Denver, CO 80203, (303) 866-2371
2008-2691
Page 2
State Board of Equalization
September 24, 2008
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Association of Christian Schools El Paso
Humane Society of the Pikes Peak Region El Paso
Jewish Community Center of Denver(2) Elbert
Family Visitor Program of Garfield County Garfield
Rifle Lodge 1345 Loyal Order of Moose Garfield
VFW Post 4171(2) Jefferson
Discovery Center Larimer
Centennial Supportive Housing Center Morgan
Rocky Ford Elks Lodge 1147 Otero
VFW Post 3641 Pueblo
BPOE #1907(2) Rio Blanco
San Miguel County Daycare & Preschool Assn.(2) San Miguel
First Baptist Church Weld
American Legion Post 1985 Weld
IOOF Lodge #166 Weld
Black American West Museum(2) Denver
East Denver Church of God Denver
March of Dimes Birth Defects Fdn. Denver
North American Riding For the Handicapped Assoc., Inc. Denver
VFW Post 501 Denver
Jewish Community Center of Denver Denver
East Denver Church of God Denver
STATE BOARD OF EQUALIZATION ACTIONS
The state board will conduct hearings to consider the following:
The findings, conclusions, and recommendations of Rocky Mountain Valuation
Specialists, 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.
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State Board of Equalization
September 24, 2008
I
Rocky Mountain Valuation Specialists, 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.
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
may 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.
Orders of Reappraisal
There are no recommendations for reappraisal for 2008.
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. In addition, 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 report of the auditor for all counties.
CONSIDERATION OF THE ANNUAL STUDY REPORTS
RESULTS OF 2007 ORDER OF REAPPRAISAL
There were no reappraisal orders issued in 2007.
PROGRESS REPORTS FOR 2005 RECOMMENDATIONS
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.
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State Board of Equalization
September 24, 2008
THERE WERE NO 2006 ORDERS OF REAPPRAISAL; THEREFORE, THERE IS NO
REPORT REGARDING 2007 PAYBACK OF EXCESS STATE AID TO SCHOOLS, COST OF
SUPERVISION, OR INTEREST.
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.
CONSIDERATION OF THE ABSTRACTS OF ASSESSMENT
Acceptance of 62 county Abstracts of Assessment
Boulder and Jefferson Counties opted to use the alternate protest process allowed under 39-5-
122.7, C.R.S. Under this provision, the Abstract of Assessment filing deadline is moved from
August 25 to November 21, 2007.
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, 2008. The
state board can elect not to meet, but authorize the chairman to approve, if no problems exist
on the Boulder and Jefferson Counties Abstracts of Assessment.
STATUTORY ADVISORY COMMITTEE
Recommendations of the Statutory Advisory Committee to the Property Tax Administrator from
its meeting held on September 18, 2008.
OTHER BUSINESS OF THE 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
October 1,2007.
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