HomeMy WebLinkAbout20072168.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 2007, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
PETITION OF:
HOWARD CECIL J & SHIRLEY JUNE
27249 COUNTY RD 49 1/2
GREELEY, CO 80631-9752
DESCRIPTION OF PROPERTY: ACCOUNT#: R6806996 PARCEL#: 096318400051 - PT
N2SE4 18-5-64 LOT B REC EXEMPT RE-1930 (1.79R)
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 $ 36,831
Improvements OR
Personal Property 0
TOTAL $ 36,831
2007-2168
ee,' 4 / AS0067
8-6-07
RE: BOE - HOWARD CECIL J & SHIRLEY JUNE
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.
2007-2168
AS0067
RE: BOE - HOWARD CECIL J & SHIRLEY JUNE
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 30th day of July, A.D., 2007.
BOARD OF COUNTY COMMISSIONERS
1 ^ :. CO NTY, COLORADO
ATTEST: ''� ;',',., �`'� � o,A E
� David E. Long, Chair
Weld County Clerk to the s` . '' /
J Willis �� Pro-Tem
BY: ZifitiLA c. l/7d f
Deputy Clerk the Board • (/ C
F. Garcia
APPROVED AS TO FORM:
hi\L
Robert D. asden
Ass taut C my Attorn
Douglas ademache
Date of signature: fAARDD`J
2007-2168
AS0067
WELD COUNTY
CHRISTOPHER WOODRUFF COUNTY ASSESSOR
BRENDA DONES, DEPUTY ASSESSOR
VALUATION REPORT
OF
AGRICULTURAL LAND
FOR
County Board of Equalization
HOWARD CECIL J & SHIRLEY JUNE
PETITIONER
VS.
WELD COUNTY ASSESSOR'S OFFICE
RESPONDENT
Parcel Number: 0963-18-4-00-051
Schedule Number: R6806996
Log Number: 3735
Date: July 30, 2007
Time: 3:30pm
Board: CBOE
PREPARED BY: DEBBIE FANGMEIER
Signature Date
ASSESSOR'S OFFICE STAFF APPRAISER
ASSESSOR'S VALUE
Improvements 0.00
Land 36,831.01
Total: 36,831.00
CBOE_AGLAND_010998
Page 1
VALUATION OF AGRICULTURAL LAND
The actual value of agricultural lands, exclusive of building improvements thereon, shall be
determined by consideration of the earning or productive capacity of such lands during a reasonable
period of time, capitalized at a statutory rate of thirteen percent (13%), Colorado Constitution, Article
X, Section 3(1)(a), and 39-1-103(5)(a), CRS.
The method of appraising agricultural land for ad valorem taxation purposes, based on its earning or
productive capacity, involves an "agricultural landlord formula" which has been approved and
accepted by the Property Tax Administrator, the State Board of Equalization, the Statutory Advisory
Committee to the Property Tax Administrator, county assessors, and members of the agricultural
industry.
Net income to the landlord is calculated by first determining a commodity price or grazing rental price
averaged over the previous ten years multiplied by the appropriate yield based upon soil
classification. Multiplying this gross income by the typical landlord's crop share results in the
landlord's gross income. Typical landlord expenses, allowed on a statewide basis, are averaged over
the preceding ten-year period and subtracted from the landlord's gross income to arrive at the
landlord's net income. This income is capitalized by the statutory capitalization rate of 13 percent to
arrive at an indication of value.
TYPICAL LANDLORD EXPENSES
All expenses must be documented and calculated as ten-year averages using the ten calendar years
prior to the June 30 appraisal date for a specified level of value. Not all expenses are allowable. The
first condition: it must be a typical landlord expense; the second condition: it must be necessary to
cultivate a crop; and the third condition: it must be within the following allowable expense categories.
For Irrigated Land
Alfalfa seed expense (researched and provided by the Division of Property Taxation (DPT))
Landlord baling expense (researched and provided by DPT)
Fence expense (researched and provided by DPT)
Chemical pesticides, herbicides, fertilizer, and water expenses (researched locally)
Corn seed expense for sprinkler irrigated corn only (researched locally)
For Dry Farm Land
Fence expense (researched and provided by DPT)
Chemical pesticides, herbicides, and fertilizer expenses (researched locally)
For Meadow Hay Land
Fence expense (researched and provided by DPT)
Water expense (researched and provided by DPT)
Fertilizer is a management decision based on the expectation of higher net income. If this is a
management decision rather than a typical practice, neither the expense nor the added income
is considered.
CBOE_AGLAND_010998
Page 2
For Grazing Land
Fence expense (researched and provided by DPT)
Water expense (researched and provided by DPT)
For Orchard Land
Fence expense (researched and provided by DPT)
Water expense (researched locally)
Start-up tree expense (researched locally)
Spraying, pruning, and fertilizing expenses (researched locally, typically a 25 percent landlord
share)
ESTABLISH SOIL CLASSIFICATIONS
The objective of soil classification is to determine the value of land used for agricultural purposes
relative to the land's capability to produce agricultural products.
The United States Farm Service Agency has researched and completed modern soil surveys in most
of our Colorado counties.
The required agricultural land classification program for property taxation purposes is based on the
Farm Service Agency soil survey guidelines. These guidelines include eight general land
classifications.
BASE CROPS
Weld County has established Corn for grain, Wheat and Hay as the base crops.
Yields are determined for the base crops selected based on an average of the ten years prior to the
specified level of value. The publication, Colorado Agricultural Statistics, is a reliable source of
information regarding yields.
CONCLUSION
The subject property has been physically inspected on July 16, 2007; an aerial map is attached to
verify that the property should have the agricultural designation. The land has been valued according
to the consideration of the earning or productive capacity of the land and capitalized at the statutory
rate of thirteen percent (13%), Colorado Constitution, Article X, Section 3(1)(a), and 39-1-103(5)(a),
CRS.
ASSESSOR'S VALUE
Improvements 0.00
Land 36,831.01
Total: 36,831.00
CBOE_AGLAND_010998
Page 3
Classification of Land
Land Type Ag Class #Acres Value per Unit Actual Value
Flood Irrigated T II 53.77 $462.88 $24,889
Flood Irrigated T I 22.77 $524.46 $11,942
Total = $36,831
CBOE_AGLAND_010998
Page 4
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CBOE_AGLAND_010998
Page 5
NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR
1400 NORTH 17th AVE.
PT N2SE4 18-5-64 LOT B REC EXEMPT GREELEY,CO80631
' RE-1930 (1 . 79R) PHONE(970)353-3845,EXT.3650
www.co.weld.co.us
111�� OWNER: HOWARD CECIL J & SHIRLEY JUNE
COLORADO
HOWARD CECIL J & SHIRLEY JUNE LOG 3735
27249 COUNTY RD 49 1/2 PARCEL 096318400051
ACCOUNT R6806996
GREELEY, CO 80631-9752 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:
Ag, land value is based on production capabilities of soil types as indicated by
soil conservation service and is not related to market value. Increase or
decrease is reflective of increase or decrease in county average production
over 10 year period of time.
PETITIONER'S ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE
OF VALUE ACTUAL VALUE ACTUAL VALUE
v N
PRIOR TO REVIEW AFTER REVIEW
)4E) 611
AG With d W 36831 36831
vC1) N
N I !11
or -4 0
tar
O o cc
C
N
TOTALS $ $ 36831 $36831
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(I)(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
19CO2O6287/07
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.
Aj'PEALTROCEDPITS:
It you choose 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
NOTINCATI4V OF HE RINGt
You will be notified of the time and place set for the hearing of your appeal.
CO.HOARD OF EOUAT,TZATION'S DETERMINATION;
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.
TAXPAYER BIGHTS FOR FURTHER APPEALS '
If you are not satisfied with the 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.
SIGNATURE OF PE n77ONRR DATE
NOD 207 62 87/07
rdil- CLERK TO THE BOARD
�y PHONE (970) 356-4000 EXT 4226
FAX: (970) 352-0242
WEBSITE: www.co.weld.co.us
' 915 10TH STREET
P.O. BOX 758
C. GREELEY, COLORADO 80632
COLORADO
July 25, 2007
HOWARD CECIL J & SHIRLEY JUNE
27249 COUNTY RD 49 1/2
GREELEY CO 80631-9752
Parcel No.: 096318400051 Account No.: R6806996
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of July 30, 2007, at or about the hour of
3:30 PM,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.
HOWARD CECIL J & SHIRLEY JUNE - R6806996
Page 2
Very truly yours,
BOARD OFEQUALIZATION
GZAL
Donald D. Warden
Clerk to the Board
cc: Christopher Woodruff, Assessor
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