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41STATE BOARD OF EQUALIZATION
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Lyle Kyle Charles Brown Craig Welling Michael Schuster 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 Joan Fitz-Gerald
ORGANIZATION: Colorado State Board of Equalization
CONTACT: Carol Schlauder
1313 Sherman Street, Room 419
Denver, Colorado 80203
(303) 866-2373
DATE OF NOTICE: September 26, 2007
DATE OF HEARING: October 10, 2007
NOTICE OF PUBLIC HEARING
The State Board of Equalization (state board) will begin the hearings on Wednesday, October
10, 2007, at 9:00 a.m. in Room 318, 1313 Sherman Street, Denver, Colorado. The state board
will continue the hearings from day-to-day as listed below, 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
Iglesia Evangelica Cristiana Espiritual
Salvation Army
Emma Community Trust
American G.I. Forum Skyline Chapter
Rifle Lodge #1345 Loyal Order of Moose
Crested Butte Mountain Heritage Museum
Craig Lodge #1577
American Legion Post 8
Ellicott United Methodist Church
Christmas Unlimited
La Jara Home Association
Colorado Springs Shrine Club
Meadow Lake Airport Association (2)
Fort Collins Masonic Home Association
Aspen/l Camp School of the Deaf 00 : , s (fir
l oMco 4f I(C-;cT1b4 1313 Sherman Street, Room 419, Denver, CO 80203, (303) 866-2371 2007-3170
Page 2
State Board of Equalization
September 26, 2007
Capra De Cania-Gioia Tezak VFW 6616
Bear Valley American Legion
Maria Droste Services of Colorado, Inc.
Mental Health Center of Boulder
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.
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.
Page 3
State Board of Equalization
September 26, 2007
Orders of Reappraisal
There are no recommendations for reappraisal for 2007.
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.
Issues of Discussion
Agricultural Outbuildings — Brief explanation as to the new audit procedures for
agricultural outbuildings and the results which will include an explanation of the auditors'
suggestions to the counties.
Basic Equipment Lists (BELS)— Discuss language differences between BELS,
Colorado Revised Statutes and Assessors Reference Library, Volume 3.
Possessory Interests — Concerns the report deadlines for possessory interests with a
recommendation to the board for the adoption of a new deadline for reporting
possessory interest.
CONSIDERATION OF THE ANNUAL STUDY REPORTS
RESULTS OF 2006 ORDER OF REAPPRAISAL
There were no reappraisal orders issued in 2006.
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.
Rio Grande County:
Based on a recommendation from the auditor, the state board required Rio Grande County,
over the next two years, to use the NRCS soil survey to determine productive capacities for
agricultural land. The county was required to submit a plan detailing the timeframes the county
would use to implement the program. 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.
Page 4
• State Board of Equalization
September 26, 2007
ISSUES REGARDING 2005 ORDERS FOR PAYBACK OF EXCESS STATE AID TO
SCHOOLS, COST OF SUPERVISION, AND INTEREST.
Report by the Property Tax Administrator on monies received for payback of excess state aid
to schools and costs of supervision as a result of 2005 orders of reappraisal.
Costilla County:
Confirmation of payback of excess state aid to schools.
Confirmation of spending of payback for Division expenses under the Bledsoe Plan.
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 59 county Abstracts of Assessment
Boulder, Denver, Douglas 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.
Archuleta County Board of Equalization will hold it's appeal hearings from October 8 —
October 27, 2007. Because of this delay, the Abstract of Assessment was not filed by the
August 25 deadline.
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 21, 2007. The Archuleta County Abstract of Assessment will also be reviewed and
accepted at that time. The state board can elect not to meet, but stipulate to approve, if no
problems exist on the Archuleta, Boulder, Denver, Douglas and Jefferson Counties Abstracts
of Assessment.
OTHER
Fremont County
Training budget
Attendance By County Assessors At The Annual Law Seminar
Structure of Division of Property Taxation report to State Board-Confirmation
Page 5
State Board of Equalization
September 26, 2007
Statutory Advisory Committee
Recommendations of the Statutory Advisory Committee to the Property Tax Administrator from
its meeting held on September 20, 2007.
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 3, 2007.
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