HomeMy WebLinkAbout20072209.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 2007, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
PETITION OF:
LAVELLE RONALD R
5000 W 21 ST
GREELEY, CO 80634
DESCRIPTION OF PROPERTY: ACCOUNT#: R2521586 PARCEL#: 095915108008 -GR
HH10-7 L7 BLK10 HIGHLAND HILLS SITUS: GREELEY 00000
WHEREAS, the Board of County Commissioners of Weld County,Colorado,convened as
the Board of Equalization for the purpose of adjusting, equalizing, raising or lowering the
assessment and valuation of real and personal property within Weld County,fixed and made by the
County Assessor for the year 2007, and
WHEREAS, said petition has been heard before the County Assessor and due Notice of
Determination thereon has been given to the taxpayer(s), and
WHEREAS, the taxpayer(s) presented a petition of appeal of the County Assessor's
valuation for the year 2007,claiming that the property described in such petition was assessed too
high, as more specifically stated in said petition, and
WHEREAS, said petitioner being present, and
WHEREAS,the Board has made its findings on the evidence,testimony and remonstrances
and is now fully informed.
NOW,THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County,acting as the Weld County Board of Equalization,that the evidence presented at the hearing
clearly supported the value placed upon the Petitioner's property,after review by the Weld 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 shall be, and hereby is, affirmed as
follows:
ACTUAL VALUE
AS DETERMINED
BY ASSESSOR
Land $ 47,000
Improvements OR
Personal Property 0
TOTAL $ 47,000
2007-2209
ec: AS O4 Az-? Asoo67
r6/cgov7
RE: BOE - LAVELLE RONALD R
PAGE 2
BE IT FURTHER RESOLVED that 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 maybe 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 CBOE 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
fora 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.
2007-2209
AS0067
RE: BOE - LAVELLE RONALD R
PAGE 3
Arbitration Hearing Procedure: Arbitration hearings are held within sixty days
from the date the arbitrator is selected. Both you and the CBOE 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
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.
The above and foregoing Resolution was,on motion duly made and seconded,adopted by
the following vote on the 2nd day of August, A.D., 2007.
BO D OF COUNTY COMMISSIONERS
ZaWEOit
TY, COLORADO
ATTEST: Co(
1861 (; _ `�-vid E. Long, Chair
Weld County Clerk to the �.r ,� • -�"
CUSED
BY: !•��I��� �� ilia I. er fro-Tem
�n��e < �
eputy Clerk t the 'oard
William F. Garcia
APPROVED AS TO FORM:
EXCUSED
Robert D. Masden
Ass tant C my Attorne
Douglas demac e
Date of signature: .rjlo/ano?
2007-2209
AS0067
WELD COUNTY
CHRISTOPHER WOODRUFF COUNTY ASSESSOR
BRENDA DONES, DEPUTY ASSESSOR
VALUATION REPORT
OF
VACANT LAND
FOR
County Board of Equalization
LAVELLE RONALD R
PETITIONER
VS
WELD COUNTY ASSESSOR'S OFFICE
RESPONDENT
Parcel Number: 0959-15-1-08-008
Schedule Number: R2521586
Log Number: 1756
Date: 8/2/2007
Time: 8:30 AM
Board: CBOE
PREPARED BY
PHYLLIS A NEWBY
Signature Date
ASSESSOR'S OFFICE STAFF APPRAISER
INDICATED VALUE
Land 47,000.00
Total: 47,000.00
CBOE_VacLand_01099e
Page 1
LAND VALUE
Sales utilized to establish the 2007 value in the subject neighborhood must be from the period of
one and one-half years immediately prior to July 1, 2006. A period of 5 years immediately prior to
July 1, 2006 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. It is being
assessed at the residential assessment rate of 7.96% because of it's use as part of a residential unit
with adjacent lot.
Subject property is a 10,200 SF lot in Highland Hills Subdivision.
Three vacant land sales were found in the area.
Parcel Number Sale Date Sale Price Land Size Location
Comparable 1 095909123001 04/22/05 $54,000 9,247 SF Fox Run
3r° Filing
Comparable 2 095909114022 6/29/05 $55,000 7,163 SF Fox Run
3rd Filing
Comparable 3 095909117012 1/13/05 $59,200 6,515 SF Fox Run
3`° Filing
CBOE_vacLan0_010998
Page 2
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OBOE_VacLand_010998
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Page 5
MARKET APPROACH SUMMARY
Real property for the tax year 2007 must be valued utilizing the level of value for the period of one
and one-half years immediately prior to July 1, 2006. A period of five years immediately prior to July
1, 2006 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 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. The land has been assessed at the residential rate because it is used in conjunction with the
adjoining property as a single unit.
INDICATED VALUE
Land 47,000.00
Total: 47,000.00
CBOE_Vaaana_ol6998
Page 6
NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR
1400 NORTH 17th AVE.
n GR HH10-7 L7 BLK10 HIGHLAND HILLS GREELEY,coso631
' SITUS : GREELEY 00000 PHONE(970)353-3845,EXT.3650
�'7 www.co.weld.co.us
hiD OWNER: LAVELLE RONALD R
COLORADO
LAVELLE RONALD R LOG 1756
5000 W 21 ST PARCEL ACCOUNT R25215868008
GREELEY, CO 80634 YEAR 2007
The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that
your property should be included in the following category(ies):
All other property, including vacant land, is valued by
considering the cost, market, and income approaches .
If your concern is the amount of your property tax,local taxing authorities(county,city,fire protection,and other special districts)hold budget
hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings.
The Assessor has carefully studied all available information,giving particular attention to the specifics included on your protest,and has determined the
valuation(s)assigned to your property. The reasons for this determination of value are:
Your property has been uniformly valued following Colorado law and instructions
published by the State Division of Property Taxation. Your protest of value has
been denied due to comparison of other similar properties which sold during the
2005/2006 time period. This comparison shows your actual property value to be
correct for that period.
PETITIONER'S ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE
OF VALUE ACTUAL VALUE ACTUAL VALUE
PRIOR TO REVIEW AFTER REVIEW
RESIDENTIAL a) D O O 47000 47000
TOTALS $ $ 47000 $47000
APPEAL DEADLINES: REAL PROPERTY—JULY 16,PERSONAL PROPERTY—JULY 20.
If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration.
§39-S-106(I)(a),C.R.S. TO PRESERVE YOUR APPEAL RIGHTS,VOL MAY BE REQUIRED TO PROVE THAT YOU FILED A TIMELY APPEAL;
THEREFORE,WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING.0 6/27/2007
By: Christopher M.Woodruff
WELD COUNTY ASSESSOR DATE
ADDITIONAL INFORMATION ON REVERSE SIDE
NOD 207 62 87107
YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR' S DECISION
The County Board of Equalization will sit to hear appeals beginning July 2 and continuing through August 3 for real
property (land and buildings) and personal property (furnishings, machinery, and equipment). § 39-8-104 and § 39-
8-107(2), C.R.S.
I you c oose to appeal the Assessor' s decision, mail or deliver one copy of this completed form to the County
Board of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED
ON OR BEFORE JULY 16 FOR REAL PROPERTY, AND JULY 20 FOR PERSONAL PROPERTY.
WELD COUNTY BOARD OF EQUALIZATION
915 10th Street, P.O. Box 758
Greeley, Colorado 80632
Telephone (970) 356-4000 Ext. 4225
y
You will .e notified of the time and place set for the hearing of your appeal.
;ri 1I51 ,. t l E+R'Cti'II T'IA' I+T
The County Board of Equalization must make a decision on your appeal and mail you a determination within five
business days of that decision. The County Board must
conclude its hearings and render decisions by August 3.
TAXr :t y
If you are not satis ie with t e County Board of Equalization' s decision you must file within thirty days of the
County Board of Equalization's written decision with ONE of the following:
Board of Assessment Appeals (BAA):
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone (303) 866-5880
www.dola.colorado.gov/baa
District Court:
9th Avenue and 9th Street, P.O. Box C
Greeley, Colorado 80632
Telephone (970) 356-4000, Ext. 4520
Arbitration:
WELD COUNTY BOARD OF EQUALIZATION
915 10th Street, P.O. Box 758
Greeley, Colorado 80632
Telephone (970) 356-4000, Ext. 4225
If you do not receive a determination from the County Board of Equalization, contact the county board. If the
county board is not going to mail a decision, you must file an appeal with the Board of Assessment Appeals by
September 10th.
TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY
APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF
OF MAILING.
PETITION TO THE COUNTY BOARD OF EQUALIZATION
In the space below, please explain why you disagree with the Assessor' s valuation. IN ACCORDANCE WITH §
39-8-106(1.5), C.R.S., IF YOUR APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR
OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as
necessary.
6Z LDQsz— '� -13—o 'Z
I5A16
NOD 207 62 87/07
WELD COUNTY
COMMISSIONERS
July 12 2007 1001 JUL I3 A II: 30
RECEIVED
Weld County Board of Equalization
915 10th Street, P.O. Box 758
Greeley, CO 80632
Re: Parcel 095915108008
Lot 7 Blk 10 Highland Hills
I'm writing in regard to my vacant lot(Lot 7-Blk 10 Highland Hills) in Greeley,
Colorado. You have my lot value up to $47,000 from $22,000 when I bought it. This lot
is a fill in lot, never sold. The subdivision is over 40 years old. This lot has no utilities
and is not builder ready. You'd have to spend about $27,000 for utilities, making this lot
about $80,000 before you begin to build on it. That's if you can get a water tap. Why
would anyone want to invest that kind of money when they can buy some nice lots, that
are builder ready, for around $40,000.
The lot is really just a backyard for my wife and grandkids . My wife pulled all the
weeds and thistles that had taken the lot over before we bought it and has planted flowers.
We've tried to improve the area by doing away with the weeds that were blowing into
everyone's yards. Now, we're being penalized for it with an unbelievable increase in the
property's value. I believe that a more reasonable assessed value would be $32,000.
Sincerely,
Ronal.R. LaVelle
5000 W. 2 V' Street
Greeley, CO 80634
(970) 339-9571
a CLERK TO THE BOARD
PHONE (970) 356-4000 EXT 4226
tit atin
FAX: (970) 352-0242
WEBSITE: www.co.weld.co.us
915 10TH STREET
IngP.O. BOX 758
C. GREELEY, COLORADO 80632
COLORADO
July 25, 2007
LAVELLE RONALD R
5000 W 21 ST
GREELEY CO 80634
Parcel No.: 095915108008 Account No.: R2521586
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 2, 2007, at or about the hour of
8:30 AM,to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Department of Planning Services, Conference Room, 918 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 3, 2007, and
mailed to you on or before August 10, 2007.
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.
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.
LAVELLE RONALD R - R2521586
Page 2
Very truly yours,
BOARD OF EQUALIZATION
���
Donald D. Warden
Clerk to the Board
cc: Christopher Woodruff, Assessor
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