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Home My WebLink About20072282.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2007, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: STEWART GRACEANN C 4114 TENNYSON ST DENVER, CO 80212 DESCRIPTION OF PROPERTY: ACCOUNT#: R5638486 PARCEL#: 131325000014- FRE E2E2SW4 25 2 68 (VICTORIA HEIGHTS ANNEX) EXC COAL (.5R) FREDERICK 80530 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 not being present or represented, 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 $ 474,000 Improvements OR Personal Property 0 TOTAL $ 474,000 2007-2282 cc: 4 & it Act AS0067 RE: BOE - STEWART GRACEANN C 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 may be 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. 2007-2282 AS0067 RE: BOE - STEWART GRACEANN C 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 maybe 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 3rd day of August, A.D., 2007. BOARD OF COUNTY COMMISSIONERS /,// WELD COUNTY, COLORADO ATTEST: a% EXCUSED v� David E. Long, Chair ty Clerk to the Board it` � < Williarrygl. Jer ro-Tem ed tiVf Q k to the Board William F. Garcia TO FORM:cro EXCUSED obert D. Masden j A istant ounty Attorn ouglas demacher Date of signature: /�/� 2007-2282 AS0067 WELD COUNTY CHRISTOPHER WOODRUFF COUNTY ASSESSOR BRENDA DONES, DEPUTY ASSESSOR VALUATION REPORT OF VACANT LAND FOR County Board of Equalization STEWART GRACEANN C PETITIONER VS. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 1313-25-0-00-014 Schedule Number: R5638486 Log Number: 3321 Date: August 3, 2007 Time: 11:40 am Board: CBOE PREPARED BY VERMEDA EVANS Signature Date ASSESSOR'S OFFICE STAFF APPRAISER ASSESSOR'S VALUE Improvements 0.00 Land 474,000.00 Total: 474,000.00 CBOE_VacLand_010998 Page 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. Three vacant land sales were found in the area. Parcel Number Sale Date Sale Land Size Per Acre Price Comparable 1 131325000019 10/12/2004 $500,000 37.5 $13,333 Comparable 2 120711400097 06/29/2005 $924,500 32.7 $28,272 Comparable 3 131332300003 06/19/2006 $581,000 30.19 $19,244 CBOE_VacLand 010998 Page 2 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 Vacant 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. ASSESSOR'S VALUE Improvements 0.00 Land 474,000.00 Total: 474,000.00 CBOE_VacLand_010998 Page 3 • „—• __.. ti • _ -P `i '�^�� ., Y ,may • • • • • • • • Subject property view facing south. OBOE_VacLand_010998 Page 4 42.4 ar r. Subject property view facing south east. OBOE_VacLand_010998 Page 5 1 • • c t a 9 .i.:-.-0,....i-Ayr y r'� r y �h • r+ , ��•�. � t It .•,-/. ' ; , if�" + , •I' i,A ar.. (2' » `i^ ..t/.4J `i �'3 ` ' "mac--*,',:-4-. t- '... ..i/-''-'..4: . �_1 1X 4R+ ' 4I Subject property vegetation. OBOE_VacLand_010998 Page 6 , _. .. ,..._ __, .. NOTICE __ .- . -- _ __ _ lor POBLIc ilEARING .,.. 0 _ . PURPOSE �nr,r r �,: ,1� ., er or, ate: for Fired '^ } , o _ _ Cn•_ - _ pi receive.ve -jr,,.- _JetHlCu.' Subdlvfs)or 111 0-.• HEARING ON A PP!!CA I TO E HELD AT: PM-ploonira . DA'E Rrte., }1t,0, , ,e. , ii'r-c n4- ti • BY ORDER OF: `a0" 0* 3o -O37015111 Subject property' plat notification. OBOE_VacLand_010998 Page 7 '.D Comparable #1 OBOE_VacLand_010998 Page 8 ( Weld.C linty, Colorado Comparable #2 *" fLegend I. IP" .Y•d Cmntly anumbry gLvay aatls .arce WGfeb aarcel HO.. 11j S. l •1y (l lf f IR 6. f• : I Ilk . . 1!-- ht.:4 CR3d ,,� .. 0 225 450 R I �1 seep.:1:3.773 - Tan Tx I:a user ,rer_xc ax::ccbut'am r rterrel rraaar7 ale rc a tr;nrery re ran:a any Data a er:Inat tcear cr In:ma:may x r.a/no:ae ac:Lrate.clrent,D. C7e waa relY-a THIS KAF c r.DT TO EC USE:I.:R NA,,.DA-I:, 01.()Co X .rr......w..... CBOE_VacLand_010998 Page 9 •i Comparable #3 photo OBOE_VacLand 010998 Page 10 -I-4N » I. ,, •• is : II i " .. 44 f le 41 .. j p i' • I .1.4- l a ;:l --+. 7 18000 38 1_. 1... 1 " : • I • : . ill ti••••••.y. 36 . ;..r ... 45I r , 'ter m K anti : • I • y _ • T 3N 32r4i i N : Y I• � Y Y .. 1. I 38 • ..7 1' W. ` : w l w : " ,I , w w N ' - w w I w I 28 ,•-..,y • ...4.... 4:. ... .. .• ...is,. N . Na or,:.. !, : a Nu „ 12000 -- _ • . ...4...1?.... .•.._. ... :424- _ ' 1 . ' • 1 22 • I' II a ti , . ... 1 T 2N 20 �p t� ,. 1$J "ss I. N Y . �'. • •18 I • 431.44.--. Y• is I. .weir• Y m i • 16 21 VI 6000 1 SW 3 ..' Y •.»• I - - _- : s Y }.r. r �� - 1 . .. i 12 I • - 1- - - -I 10 . sIV •t ,• . ,•� . . NIN ,. I If EE T 1N 8 .i 211 �. .,�....+. 8 .j� w •" • : w N I E 1 4 : I� 9 : 1. 0 2 '{ "—..' 'I UNIT " : " " . Y 1$ /• ... • '` 7 11 13 15 17 19 21 23 25 27 L R 88W 1 R 8700 Site Location Map CBOEVacLana 010998 Page 11 NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR tit) I0)03 NORTH 17th AVE. FRE E2E2SW4 25 2 68 (VICTORIA GREELEY,CO80631 HEIGHTS ANNEX) EXC COAL ( . 5R) PHONE(9�o>3s3-3sas,ExT36so FREDERICK 80530 www.co.weld.co.us OWNER: STEWART GRACEANN C COLORADO STEWART GRACEANN C LOG 3321 4114 TENNYSON ST PARCEL 131325000014 DENVER, CO 8O212 ACCOUNT R5638486 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): Agricultural land - The value is determined soley by the earning or productive capacity of the land, capitalized at a rate set by law. 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: A review of the market value of land in your neighborhood indicates your land valuation is correct . PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW VACANT LA1V 474000 474000 =w 'et 0 Q �. V tin o I W Lt ti TOTALS $ $ 474000 $474000 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. §39-8-106(1)(a),C.R.S. TO PRESERVE YOUR APPEAL RIGHTS,YOU MAY BE REQUIRED TO PROVE THAT YOU FILED A TIMELY APPEAL; THEREFORE,WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. 06/27/2007 By: Christopher M.Woodruff WELD COUNTY ASSESSOR DATE ADDITIONAL INFORMATION ON REVERSE SIDE NOD 207 62 87/07 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. If you c oose to appea 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 loft i You wi se not ied of the time and place set for the hearing of your appeal. °I1'6- #sF'' K ' jrI%' Q°1IE)C '4 afl c" 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. If you are not satisfied with the County Board o 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. Val„, f a .Q 3 7, OO O '7 -c O 7 SIGNAL URE OF Phi WENT DATE NOD 207 62 87/07 CLERK TO THE BOARD rs 16;11 :, PHONE (970) 356-4000 EXT 4226 FAX: (970) 352-0242 WEBSITE: www.co.weld.co.us.co.us 915 10TH STREET I P.O. BOX 758 GREELEY, COLORADO 80632 C. C9p2DO STEWART GRACEANN C 4114 TENNYSON ST DENVER CO 80212 Parcel No.: 131325000014 Account No.: R5638486 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 3, 2007, at or about the hour of 10:20 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. STEWART GRACEANN C - R5638486 Page 2 Very truly yours, B ARD OF EQUALIZATION Donald D. Warden Clerk to the Board cc: Christopher Woodruff, Assessor Hello