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Home My WebLink About20061307.tiff WINTERS, HELLERICH & HUGHES, LLC Attorneys at Law Bradley D.Laue 5754 W.11th Street,Suite 101 Thomas E.Hellerich Greeley,Colorado 80634-4811 William W.Hughes blaue@wh-h.com PHONE:(970)352-4805 • Fax:(970)352-6547 William W.Hughes II www.whhlawpractice.com Julie A.Scroggins Jerry D.Winters April 28, 2006 CERTIFIED MAIL, RETURN RECEIPT REQUESTED Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 RE: Property Owners: Jeffrey and Laura A. Richardson Subject Property: 373 50th Avenue, Greeley, CO 80634 Parcel No.: 095903131027 Ladies and Gentlemen: Enclosed are the original and four copies of the Petition to State Board of Assessment Appeals, with the following attachments: 1. My letter to the Weld County Board of Commissioners dated March 27, 2006, with all enclosures; 2. Decision of the Weld County Board of Commissioners (see pages 3 and 4 of the Minutes, showing the decision of the Weld County Board of Commissioners); and 3. Letter of Authorization signed by Jeffrey A. Richardson and notarized, stating that I will be representing him and his wife, Laura A. Richardson, at the appeal hearing. Sincerely, !)fLaue BDL/kja Enclosures pc: Weld County Board of Commissioners (w/enc.) Bruce Barker,Weld County Attorney(w/enc.) Clients (w/enc.) M:Ut09181001\0011t009.bdl.doc esti5o41 46-e-AcciA AC en 061-U$-Oco 2006-1307 PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office use Only 1313 Sherman Street, Room 315 Phone: (303)866-5880 Docket No. Denver, Colorado 80203 Fax: (303) 866-4485 Fee: Y N Check/Credit Card# Date?' April 28, 2006 P F H Property Owner: Jeffrey and Laura A. Richardson Subject Property: 171 50th Avenue creel ey Street Address City Schedule Number(s): 095 90 313102 7 Attach separate sheet if necessary ❑Board of Equalization Appeals the decision of the Weld ®Board of Commissioners Dated: April 3, 2006 County 0 State Property Tax Administrator 2003 and This Appeal concerns: OValuation ®Refund/Abatement ❑Exemption ❑State Assessed Tax Year: 2OO4 The subject property is currently classified as: ❑Agricultural 0 Commercial 0 Exempt 0 Industrial 0 Mixed.Use ❑Natural Resources ❑Oil&Gas 0 Personal 0 Possessory 0 Producing fxl Residential 0 State Assessed OVacant Land Interest Mines see attached see attached Actual Value assigned to subject property: letters Petitioner's estimate of value: letters Estimated time for Petitioner to present the appeal: 3O minutes or hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: ®Petitioner will be present at the hearing 0 Petitioner will appear by telephone ❑Petitioner will be represented by an agent Petitioner Is responsible for calling the Board at 303-866-5880 ®Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) Except as provided in§13-1-127 (2) and(2.5)C.R.S.2000, a corporation must appear under the representation of a licensed attorney. See BOP Industries v. State Board of Equalization, 694 P.2d 337 (Colo.App. 1984). Filing Fee: ❑ None Petitioner is appearing pro se(self-represented)and has not filed more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). ❑ $ 33.75 Petitioner is appearing pro se(self-represented)and has filed more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1—June 30). El $101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property See the attached letter to Weld County Board of Commissioners dated March 27. 2OO6. with all enclosures Required attachments to this form: 0 Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial ® Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: 13 A notarized Letter of Authorization if an agent will be representing Petitioner ❑ A list of names, last known addresses and telephone numbers of co-owners or parties directly interested in the subject property if applicable. Certificate of Service I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to: 0 Board of Equalization Weld la Board of Commissioners County ❑State Property Tax Administrator at the following address: P.O. Box 758, Greeley, CO 80632 on 0 fft j a$ ate 1 I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and - attachments were mailed,faxed or hand delivered to all co-owners Or parties directly interested in the subject property on a oC8 t ol0ola Date I hereby certify that four (4)true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on �J1x4 8t a QpMc , C' ' Dateto (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.) Petitioner's Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 39-8-109) Signature g gent or Attorney Signature of Petitioner Bradley D. Laue Jeffrey and Laura A. Richardson Printed Name Printed Name 5754 W. 11th Street, Suite 101 373 50th Avenue Mailing Address Mailing Address Greeley, CO 80634 Greeley, CO 80634 City, State,Zip Code City, State,Zip Code Telephone: (970) 352-4805 Telephone: (970) 346-8360 Daytime number E-Mail: blaue@wh-h.com E-Mail: Attorney Reg. No.: 17462 It is the Petitioners responsibility to notify the BAA of any change of address. Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to completing this Petition Form. The Instructions and Rules are available on the Web at www.dola.Colorado.gov/baa or may be requested by phone at 303-866-5880. WINTERS, HELLERICH & HUGHES, LLC Attorneys at Law Bradley D.Laue 5754 W.11th Street,Suite 101 Thomas E.Helleriah Greeley,Colorado 80634-4811 William W.Hughes blaue' twh-h.com PHONE:(970)352-4805 • Fax:(970)352-6547 William W.Hughes II www.whhlawpractice.com Julie A.Scraggins Jerry D.Winters March 27, 2006 HAND DELIVERED Weld County Board of Commissioners P.O. Box 758 Greeley, CO 80632 AlIENTION: Donald D. Warden, Clerk to the Board RE: Your Schedule Ntmaber R 6892197 Our Clients: Jeffrey and Laura A. Richardson Dear Mr. Warden: Please find enclosed applicable documentation that I request be distributed to the County Commissioners on the matter of Jeffrey and Laura A. Richardson, which is before the County Commissioners on April 3, 2006 at 9:00 a.m. As I and Jeffrey Richardson will more fully explain when we meet with the County Commissioners, we do not believe that the Richardsons are liable for the extra taxes which the Assessor's Office is now trying to assess on their property because of a mistake made by the Assessor's Office for the tax years of 2003 and 2004. The Richardsons believe that it is clear in Colorado case law, as more fully explained in my letters, copies of which are enclosed, which were sent to Cyndy Giauque, the Assistant Weld County Attorney handling this,matter, the Richardsons' situation is an "omitted value" situation. The Court cases make it clear that if it is an "omitted value" situation, the Assessor's Office cannot retroactively reassess the property and ask that extra taxes be paid for past tax years. Please call me if you have any questions. I will look forward to meeting with the Board of County Commissioners at 9:00 a.m. on April 3, 2006. Sincerely, By BDL/kja Enclosures pc: Clients(w/o enc.) MdR0918t001\0011t006.bdl.doc WINTERS, HELLERICH & HUGHES, LLC Attorneys at Law Bradley D.Lave 5754 W.11th Street,Suite 101 Thomas E.Hellerich Greeley,Colorado 80634-4811 William W.Hughes • blaueewh-h.com PHONE:(970)352-4805 •Fax:(970)352-6547 William W.Hughes II www.whhlawpractice.com Julie A.Scroggins . .. . . ... . .. ....: ... ....._... .... ....:. ..... - _............. .. _. .Jerry.D.W nters ..._. February 6, 2006 7-77-1., Or@ • Stanley F. Sessions . Weld County Assessor 1400 N. 17th Avenue Greeley, CO 80631 . • RE: Jeffrey and Laura A.Richardson Dear Mr. Sessioo.4: As you know, I Mn the Richardson' attorney and am authorized to act on their behalf. Enclosed are an original and one copy of a Petition for Abatement or Refund of Taxes. Could you please return a date-stamped copy of the Petition to this office in the enclosed postage- prepaid return envelope. You have, received. several letters from this law firm concerning Mr. and Mrs. Richardson's property in.this matter. Copies of those letters are enclosed. The purpose of this letter is to restate everything that was stated in those letters. I have also enclosed copies of the letters I have sent to the County Attorney in this matter. Briefly, the reason my clients are requesting the abatement is that it is the position of this law firm that Colorado law.does not allow the Assessor to collect taxes for an assessment that was not done correctly on a parcel of property already on the tax rolls. The assessment in this matter involved property for which only the value was incorrectly assessed. Section 39-5-125, C.R.S., and the court cases accompanying that statute state that only property that was omitted completely off the tax rolls is subject to being reassessed for past years and not because the property was incorrectly assessed. If you look at my letter of January 10, 2006 to Cyndy Giauque, you will see my legal reasoning concerning the difference between an "omitted property" situation and an "omitted value" situation. This matter is clearly an "omitted value" situation. As I stated in my other letters, the Richardson are willing to pay the 2005 taxes based on the assessment done. . WINTERS, HELLERICH & HUGHES, LLC Attorneys at Law Stanley F. Sessions Weld County Assessor February 6, 2006 Page 2 .. I respect the County Attorney's position in this matter. Cyndy Giauque and I have been friends for a long time, and I have all the respect in the world for her. •I just respectfully disagree with her opinion of what the court cases state in this matter. , - Lastly and most importantly, my clients are asking for a two-year abatement of taxes. .I do realize that this.is the end of January 2006, but my clients are asking that the 2004 and 2003 unpaid amounts, as alleged by the Assessor's Office, be completely abated. Ms. Giauque indicated to me that she believed that Mr. Richardson had known that the assessment was being done wrong when the Richardsons had some refinancing done. •I talked to the Richardsons, and ..that is not true. They did not know that the assessment had been done wrong by the Assessor's Office. As I stated above, I have all the respect in the world for the County Attorney's Office and Cyndy Giauque.' I.think Cyndy's position is that an improvement, such as a home, is actually a separate piece of property that is an "omitted" piece of property under the court cases. Obviously, as I stated above,we do not agree with that assessment. The property is defined in the statute as the whole piece of property described by the legal description. That includes the. land and the home. There is no way to split the property and say that the home, as an improvement on the property, is somehow a separate piece of property from the land. I do not. believe the courts would agree with the County Attorney's position if this matter were to come to litigation,which I am sure it will not. Sincerely, Bradley D. e BDL/Icja Enclosures pc: Clients (w/copy of Petition only) Cyndy Giauque,Assistant Weld County Attorney(w/copy of Petition only) , M:Vt0918'D01\00111005.bdl.doe PETITION FOR ABATEMENT OR REFUND OF TAXES Please submit in duplicate copies and answer all questions. County Name Weld Date Received Use Assessors or Commissioners'Date Stamp PETITIONER:Complete Section Ion this side only Section 1: Date: 2/ 6/ 2006 - Mont Day Year Petitioner's Name: Jeffrey and Laura A. Richardson Petitioner's mailing address: 373 50th Avenue Greeley. CO R0694 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 095903131027 373 50th Avenue Greeley. CO 80634 Petitioner states that the taxes assessed against the above property for property tax year 2003&2004 is incorrect for the following reasons: (Briefly describe the circumstances surrounding the Incorrect value or tax. (The petitioners estimate of actual value must be Included.) Attach additional sheets if necessary. See letter accompanying this application. Petitioner's estimate of actual value$ N/A Value Year Petitioner requests,an abatement or refund of the appropriate taxes associated with a reduction in value. I declare,under penalty of perjury In the second degree,that this petition,together with any accompanying exhibits or statements,has been examined by me,and to the best of my knowledge,information and belief,Is true,correct and complete. Daytime Phone Number( thinner's Signature ey [ylj'- '5 Daytime Phone Number(9-70' 352-4805 • *Letter of agency must be attached when petition is submitted. Every petition for abatement or refund filed pursuant to section 39-19-114,C.R.S.,shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor,as appropriate,within six months of the date of filing such petition. 39-1-113(1.7),C.R.S. Section II; Assessor's Use Only Tax Year Assessed Value Tax Original Corrected Abate/Refund - WINTERS, HELLERICH & HUGHES, LLC • Attorneys at Law Bradley D.Laue 5754 W.11th Street,Suite 101 Thomas E.Hellerich Greeley,Colorado 80634-4811 William W.Hughes blaue@wh-h.com PHONE:(970)352-4805 • Fax:(970)352-6547 William W.Hughes II www.whhlawpractice.coth Julie A.Scroggins Jeny D.Winters October 26, 2005 Stanley F. Sessions _ Weld County Assessor 1400 N. 17th Avenue Greeley, CO 80631 . • RE: . Jeffrey and Laura A.Richardson Dear Mr. Sessions: This firm represents Jeffrey and Laura A. Richardson. They received a Corrected Notice of Statement of Taxes Due, a copy of which is enclosed. It is my understanding that this is a correction for the years of 2003 and 2004, during which time my clients' home allegedly was not correctly assessed. The home has been assessed as vacant land over the years, and I believe that Mark Lusby of your office finally found out that there is a home on that land. I just want to make it clear that I do not believe my clients owe any back•taxes. My clients will gladly pay the corrected amount for 2005, which I believe is the amount of $1,311.64. This seems to be correct for a home that is worth approximately $200,000.00. My clients do not believe that they owe the $883.24 for 2003 and 2004 since it was clearly the fault of the Assessor's Office that their home was not correctly assessed. My clients also do not owe the $883.24 because they or their bank paid exactly what was billed them by the Treasurer's Office. As you probably know, if a bill is paid as presented, that acts as an accord and satisfaction. When a person receives a bill,he or she pays that amount, and the creditor cannot claim that an additional amount is due. Claiming that my clients owe the 2003 and 2004 taxes purely based on the mistake of the Assessor's Office is like Xcel Energy billing a person two years later for an electric bill that was too low. It was also reasonable for my clients to believe that$800.00 was the amount for taxes on their piece of property. As you know, taxes fluctuate a couple of hundred dollars every year, and • my clients' were taxed approximately between $500.00 and $800.00 for the whole time since they have owned this home. Mr. Richardson built the horn; and they would not have any other tax notices from homes that they previously owned or from this home to which to compare the $800.00 bill. My clients would not know the difference, whether the taxes were $800.00 or $1,500.00. Even myself, as an experienced real estate lawyer, would rely totally on the amount from the Assessor's Office as to whether or not the tax amount is correct. I, frankly, do not know how to calculate property taxes, and neither do my clients. • - WINTERS, HELLERICH & HUGHES, LLC Attorneys at Law Stanley F. Sessions Weld County Assessor October 26, 2005 Page 2 In addition, a person would not know the amount of his or her neighbor's taxes, so there would be absolutely no reason for a person to compare his or her taxes to a neighbor's taxes. People generally do not talk about those types of matters. Mr. Lusby had intimated that Mr.Richardson was obligated to notify the Assessor's Office that he thought there was a mistake in his bill. My clients clearly received the bill and paid it as presented. They are under no obligation to notify the Assessor's Office, even if they did know there was a mistake. Of course, they would not know there was a mistake since it is the job of the Assessor's Office to correctly assess the home. • Moreover, my clients may have actually been over-taxed for a vacant lot designation. The lot was only worth approximately $28,000.00, which was the amount my clients paid. My clients paid taxes of$956.76 for 2003 and $895.72 for 2004. Those amounts are obviously over • - taxations for a vacant lot, the determination of which, of course, was the fault of the Assessor's Office. If my clients owe an additional $449.76 for 2003 and$433.48 for 2004, that means that my clients are owed refunds for the years 2003 and 2004 if they only owe the taxes for vacant land for 2003 and 2004. Their home is worth$200,000.00. Taxes for a vacant lot that is worth approximately ten percent of the $200,000.00 should be approximately$100.00 to $200.00. My clients have obviously been overtaxed for the vacant land designation of 2003 and 2004. If you would please•forward to me, in writing, a letter from the Assessor's Office indicating that my clients do not owe any additional taxes for 2003 and 2004, within ten days of the date of this letter, I would appreciate it. As I stated above, my clients had absolutely no knowledge that these taxes were allegedly underpaid. My clients,paid the amounts that were billed to them. I think the law is clear in this matter that you cannot collect more taxes that the amounts that were billed. I look forward to receiving your letter within ten days of the date of this letter. Please call me if you have any questions. Sin ely, Bradley . Laue BDL/kja Enclosure pc: Clients (w/o enc.) Mark Lusby,Residential Appraiser (w/enc.) Lee Morrison,Assistant County Attorney(w/enc.) M:\xo91s\nolrno1lmol badoc • i Report Date: 10/13/2005 01:46PM WELD COUNTY TREASURER Page: 1 STATEMENT OF TAXES DUE SCHEDULE NO: R6892197 ASSESSED TO: COQ CTD NOTICE 373RICHARDSON JEFFREY W & LAURA A CT 1 4 2005 373 50 AVE GREELEY, CO 80634 LEGAL DESCRIPTION: GR SWBW L27 BLK5 WEBER WEST 8TH REPLAT SITUS: 373 50 AV GREELEY 80634 PARCEL: 095903131027 SITUS ADD: 373 50 AV GREELEY TAX YEAR CHARGE TAX AMOUNT INTEREST FEES .PAID TOTAL DUE 2003 TAX 1,360.96 allIll{ 0.00 956.76 sf '16 2004 TAX 1,311.64 -llagei 0.00 895.72 /!,3,3, TOTAL TAXES ale GRAND TOTAL DUE GOOD THROUGH 11/14/2005 Stn. zl - iiiiiiir ORIGINAL TAX BILLING FOR 2004 TAX DISTRICT 0600- Authority Mill Levy Amount Values Actual Assessed WELD COUNTY 19.957 302.55 RESIDENTIAL 190,387 15,160 SCHOOL DIST#6 44.711 677.82 - NCW WATER 1.000 15.16 . TOTAL 190,387 15,160 • GREELEY 11.274 170.92 AIMS JUNIOR COL 6.328 95.93 WELD LIBRARY 3.249 49.26 TAXES FOR 2004 • 86.519 1,311.64 ALL TAX LEN SALE AMOUNTS ARE SUBJECT TO CHANGE DUE TO ENDORSEMENT OF CURRENT TAXES BY THE LIENHOLDER OR TO ADVERTISING AND DISTRAINT WARRANT FEES. CHANGES MAY OCCUR AND THE TREASURER'S OFFICE WILL NEED TO BE CONTACTED PRIOR TO REMITTANCE AFTER THE FOLLOWING DATES: PERSONAL PROPERTY AND MOBILE HOMES-AUGUST 1, REAL PROPERTY-AUGUST 1. TAX LIEN SALE REDEMPTION AMOUNTS MUST BE PAID BY CASH OR CASHIERS CHECK. P.O.Box 458 Greeley,CO 80632 •,2970) 353-3845 ext.3290 3251. WINTERS, HELLERICH & HUGHES, LLC - Attorneys at La* . Bradley D.Laue .5754 W.11th Street,Suite 101 Thomas E.Hellerich Greeley,Colorado 80634-4811 William W.Hughes blaue@Wh-h.com . . PHONE:(970)352-4805 • Fax:(970)352-6547 .William W.Hughes II www.whhlawpractice.com Julie A.Scroggins Jerry D:Winters . • • December 5, 2005• . • • Stanley F. Sessions • Weld County Assessor ' 1400 N. 17t Avenue - . Greeley, CO 80631 RE: Jeffrey and Laura A. Richardson . Dear MVlr.Sessions: • This letter is a follow-up to the letter I sent you on October 26, 2005 regarding Jeffrey and Laura A.Richardson, a copy of winch is enclosed. To date I have not heard back from you. I would like to hear your decision on.the issues brought up in my letter of October 26, 2005 within seven days of the date of this letter. Thank you very much for your cooperation with regard to this matter. Sincerely, • Bradley D. aue BDL/kja • pc: Clients M:\R0918'D0IV0011t002.bdl.doe . . • ..f :,->. , r p (�kt.,.rp� v�� . , h. .: .�: , E -`, �i.xri t b4 }1 ti�e 3. t h i d t tf .-'! e, 4�.�+A,aw'%ifdi' :A../S...s.Y.r-`t�[T :t n f.,r, _ i`':.:'a.�1"1" y..il, ?` %f -.i'S+l...:.�1. - .lre.�h WINTERS,.HELLERICH & HUGHES, LLC Attorneys at Law Bradley D.Laue 5754 W.11th Street Suite 101 Thomas B.Hellerich Greeley,Colorado 80634-4811 William W.Hughes blaue@wh-h.com ' PHONE:(970)352-4805 •Fax::(970)352-6547 - William W.Hughes B www.whhlawpractice.com . - Julie A.Scroggins Jerry D.Winters • • December 20,2005 • Cyndy Giauque Assistant Weld County Attorney P.O.Box 758 Greeley, CO 80632 .. RE: Jeffrey and Laura A.Richardson Dear:Cyndy: • Thank you for your .letter of December 19, 2005 regarding my clients, Jeffrey and Laura A. Richardson. We will respond to your letter once I have had an opportunity to talk with my clients. This will probably not happen until after the first of the year since I will be out of the office next week • Sincerely, • .111)\Bradley . Lane BDIJkja pc: Clients (w/copy of Ms. Giatlyue's letter) MAR0418\001\0011t003.bdl.doc 1 F i . WINTERS, HELLERICH & HUGHES, LLC • Attorneys at Law Bradley D.Laue 5754 W.11th Street,Suite101 Thomas E.Hellerich Greeley,Colorado 80634-4811 William W.Hughes blaue®wh-h.com • • PHONE:(970)3524805 • Fax:(970)352-6547 William W.Hughes II www.whhlawpractice.com Julie A.Scroggins _ Lrry D.Winters _....:-.._ _.__:. ._. • January 10, 2006 • .Cyndy Giauque • •• _ Assistant Weld County Attorney ' - • P.O.Box 758 • • • • • Greeley,CO 80632 , . . • . • RE: Jeffrey and Laura A.Richardson •Dear Cyndy: _ . . This'letter is in response to your letter' of December 19, 2005 regarding my clients, Jeffrey and Laura A. Richardson: I appreciate the position of the County in this matter, but the fact remains that my clients had absolutely no idea that the.property had been assessed as vacant •land, and they should not be penalized for that amount. Obviously, my climate are like most people and cannot instantly come up with approximately$1,800.00. . . I also appreciate your interpretation of§39-5-125• (1), C.R.S. However, §39-5-125 (1), C.R.S. states, "Whenever it is discovered that any taxable property has been omitted from the assessment roll for any year or series of years . . .(emphasis added)" That is not the situation here. This property had been taxed over the years but had not been omitted from the assessment roll. There is difference, of course,between a piece of property being omitted completely, which : . . is the situation covered by §39-5-125 (1), C.R.S., and the situation of my clients where the property had been assessed aud•taltes have been paid on the property. . • The Assessor has the .authority to assess taxes retroactively on property previously omitted from the assessment rolls, including the value of improvements located on land.. Chew v.Board of Assessment Appeals, 673 Pad 1028 (Colo. App."1983), and RTD. LLC v. Grandote • International Ltd., 937 P.2d 768 (Colo. App. 1996). These cases, which are clearly on point, I . believe,-state that this section (meaning § 39-5-125), and.39-10-101,(2) (a), C.R.S. authorizes retroactive assessments and additional property taxes only against "omitted property" and not . against "omitted value." Cabot Petroleum Corporation v. Yuma County Board of Equalization, 847 P.2d 152 (Colo. App. 1992), rev'd. on other grounds 856 P.2d 844 (Colo. 1993). One other • case completely supports my clients' position. It states that this section (39-5-125) does not authorize retroactive assessments, against previously under-valued property, because such valuation increases do not involve omitted property. See In Stitches. Inc. v. Denver County • Board of County Commissioners, 62 P.3d 1080 (Colo.App.2002). • • • . . • • _ • r H WINTERS, HELLERICH & HUGHES, LLC Attorneys at Law - Cyndy Giauque Assistant Weld County Attorney . January 10, 2006 It is obvious that the foregoing-cited cases do not. allow the County to retroactively reassess Mr. and Mrs. Richardson's property, and, obviously, these cases were made to protect taxpayers against exactly what the County is trying to do to my clients. As I indicated in my letter of October 26,2005 to the Weld County Assessor, my clients would have absolutely no idea whether or not the property was correctly being assessed. That is the,responsibility of the Assessor's Office. My clients paid whatever was billed to them. As I also indicated in my letter of October 26, 2005, it looks like maybe the vacant property • designation had also been assessed incorrectly since my clients paid $956.76 in 2003 and $895.72 for vacant land designation: The taxes on their $200,000.00 house for 2005-will be $1,311.64. Since the lots in that area are worth no more than$40,000,.00,why did my clients pay the amounts above for 2003 and 20047 Those assessments for the vacant lot seem incorrect. • My clients would like to be reasonable in this matter, but they still do not believe that they are liable for any back taxes based on the case law and the vacant lot designation being p . incorrectly assessed.. • If the Assessor's Office and the Treasurer's Office are going to insist that these taxes are due and owing, please let me know so that I can set up a time to speak with the County Commissioners to present my clients' side of the story and then they can make a determination as to whether or not the taxes are due and owing. - Frankly, the cases I cited above, prevents the County from collecting any taxes against my clients retroactively because their situation is not "omitted property"but an"omitted value" situation. It is not that their property was left off the tax rolls, it just was not assessed correctly, and the"omitted value"was allegedly left off of their tax notice. • I look forward to hearing back front you regarding this matter. • . Sincerely, . Bradley D Laue BDL/kja pc: Clients M AR091 a`OO1bOnt004bdtdoC . 'APR-28-2006 FRI 10:41 AM WELD CO GOVT FAX NO. 9703520242 P. 02 RECORD OF PROCEEDINGS MINUTES BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO APRIL 3, 2006 TAPE#2006-13 The Board of County Commissioners of Weld County,Colorado,met in regular session in full conformity with the laws of the State of Colorado at the regularplace of meeting in the Weld County Centennial Center, Greeley, Colorado,April 3, 2006, at the hour of 9:00 a.m. ROLL CALL: The meeting was called to order by the Chair and on roll call the following members were present, constituting a quorum of the members thereof: Commissioner M. J. Gelle, Chair Commissioner David E. Long, Pro-Tem Commissioner William H. Jerke Commissioner Robert D. Masden Commissioner Glenn Vaad Also present: County Attorney, Bruce T. Barker Acting Clerk to the Board,Jenny VanEgdom Director of Finance and Administration, Donald D. Warden MINUTES: Commissioner Masdan moved to approve the minutes of the Board of CountyCommissioners meeting of March 29, 2006, as printed. Commissioner Jerke seconded the motion, and it carried unanimously. CERTIFICATION OF HEARINGS: Commissioner Vaad moved to approve the Certification of Hearings conducted on March 29,2006,as follows: 1)PZ#1090-Ridgevlew Farms, LLC,do Casseday Creative Designs; and 2) USR #1541 - Great Western Oil and Gas Company, do William G. Crews, CPL Commissioner Masden seconded the motion, which carded unanimously. AMENDMENTS TO AGENDA: There were no amendments to the agenda. PUBLIC INPUT: No public input was given. CONSENT AGENDA: Commissioner Masden moved to approve the consent agenda as printed. Commissioner Vaad seconded the motion, and it carried unanimously. COMMISSIONER COORDINATOR REPORTS:There Were no Commissioner Coordinator Reports. 2006-0978 BC0016 APR-28-2006 FRI 10:41 AM WELD CO GOVT FAX NO. 9703520242 P. 03 WARRANTS:Donald Warden, Director of Finance and Administration,presented the following warrants for approval by the Board: All Funds $1,810,514.75 Electronic Transfers-All Funds $1,253,838.49 Commissioner Jerke moved to approve the warrants as presented by Mr.Warden. Commissioner Vaad seconded the motion, which carried unanimously. OLD BUSINESS; CONSIDER PETITION FOR ABATEMENT OR REFUND OF TAXES-DIAMOND SHAMROCK STATIONS, INC.(2396786)(CONTI NUE D FROM 03/27/06): Mike Sampson,Assessor's Office,stated the property Is located at 2720 35th Avenue,within the City of Greeley,and the Assessor's current value of the property is $186,700.00; however, the petitioner provided an appraisal which lists the value of the property at $250,000.00. He further stated the appraisal value is greater than the Assessor's value;therefore,staff recommends denial of the petition. In response to Chair Geile,Mr.Sampson stated values were placed on each of the gas stations operated by Diamond Shamrock relative to location and competition;therefore, staff does not recommend an increase of the value to match the appraisal, Commissioner Jerke moved to deny said petition,based upon staffs recommendation. Seconded by Commissionerivtasden,the motion carried unanimously. CONSIDER PETITION FOR ABATEMENT OR REFUND OF TAXES-DIAMOND SHAMROCK STATIONS, INC. (3630886) (CONTINUED FROM 03/27/06): Mr. Sampson stated staff recommends denial of the documentation ati ntion. He ated wasthe su miffed. In ner requested to Commissioner Jerke,Mr.Samp be set at son stated Othhowever, property ve no located at 2730 23rd Avenue,within the City of Greeley,and the value of the property rimately ly $180,000.00. In response to Chair Geile,Mr.Sampson stated the value include land nd improvements. Commissioner Jerke moved to deny said petition, based upon staffs recommendation. Seconded by Commissioner Masden, the motion carried unanimously, CONSIDER PETITION FORABATEMENT OR REFUND OF TAXES-DIAMOND SHAMROCK REFINING AND MARKETING COMPANY,LESSEE(4060986)(CONTINUED FROM 03/27/06): Mr.Samson stated the property is located at 113 North 2nd Street,within the Town of LaSalle,and thepetitioner equested a value of$59,600.00, He stated the Assessor's current value is$85,150.00,and staff recommends denial of the petition,since no supporting documentation was submitted. CommissionerJerke moved to deny said petition, based upon staffs recommendation. Seconded by Commissioner Long, the motion carried unanimously. CONSIDER PETITION FOR ABATEMENTOR REFUND OF TAXES-TPI PETROLEUM,INC.(6167586) (CONTINUED FROM 03/27/06): Mr.Sampson stated the properly is locatedwithin the City of Fort Lupton, and the Assessor's current value of the property is$127,890.00;however,the petitioner Is requesting a value of$89,500.00. He stated staff recommends denial of the petition,since no supporting documentation was received. Commissioner Wad moved to deny said petition, based upon staffs recommendation. Seconded by Commissioner Long, the motion carried unanimously, CONSIDER PETITION FOR ABATEMENTOR REFUND OF TAXES-TPI PETROLEUM,INC,(5578586) (CONTINUED FROM 03/27/06): Mr.Sampson stated the property is located at 3979 State Highway 119, with the City of Longmont, and the Assessor's current value of the property is$93,000.00;however the petitioner is requesting a value of$65,400,00. He stated staff recommends denial of the petition,since no Minutes,April 3, 2006 2006-0978 Page 2 BC0016 APR-28-2006 FRI 10:42 AM WELD CO GOVT FAX NO. 9703520242 P. 04 supporting documentation was provided. Commissioner Long moved to deny said petition, based upon staffs recommendation, Seconded by Commissioner Jerke, the motion carried unanimously. NEW BUSINESS: CONSIDER PETITION FOR ABATEMENT OR REFUND OF TAXES-MARY FRANCES BUCHHOLZ: Mr. Sampson stated the improvements located on the property were double-assessed with another account;however,the property is utilized as farmland,and staff recommends approval of the abatement.Commissioner Jerke moved to approve said petition,based upon staffs recommendation. Seconded by Commissioner Long, the motion carried unanimously. CONSIDER PETITION FOR ABATEMENTOR REFUND OF TAXES-LYLE ALBERTS AND DOROTHY ALBERTS: Mr.Sampson stated a warranty deed was recorded In February 2005 when the property was sold to the Morgan County REA,and the property is nowtax-exempt;therefore,staff recommends the taxes be pro-rated for year 2005, In response to CommissionerJerke,Mr.Sampson stated the property was sold to Morgan County REA on January 31,2005;however,the property owner was taxed for the entire year of 2005,which is an improper assessment. In response to Commissioner Jerke, Mr.Sampson stated the property is nowstate-assessed. In response to Mr.Warden,Mr.Sampson stated the proration should have taken place at the dosing of the property;however,the taxes were paid for the entire year of 2005. He further suggested the matter be continued for one week in order to collect more Information regarding the petition. Commissioner Jerke moved to continue said petition to April 10,2006,at 9:00 a.m.,based upon staffs recommendation. Seconded by Commissioner Masden, the motion carried unanimously. CONSIDER PETITION FOR ABATEMENT OR REFUND OF TAXES - JEFFREY AND LAURA RICHARDSON:Mr.Sampson stated a letter was received from Attorney Brad Laue,representing Jeffrey and Laura Richardson. He stated improvements were completed on the property in the late 1990's; however,the property was mistakenly taxed as vacant land through year 2004. He stated State law allows for the collection of taxes in arrears for omitted property;however,the petitioners do not believe the property was omitted, since taxes were paid on the land, although there were no improvements included. Mr.Sampson stated discussion has taken place between Mr.Laue and CyndyGiauque,Assistant County Atherefore,taffrecommthis endsdeniaoftheabaat abatement Ms.Glauque (Channg it Is edtoTape#er to treat�20e 06-114) Brad[ay as uestatedh disagrees with the court case referenced by Ms.Giauque. He stated the property was assessed as vacant land for several years,and the Assessor's Office adjusted the taxes due for the property and completed improvements for years 2003 and 2004. He summarized Section 39-5-125,C.R.S.,which states that the discovery of taxable property omitted from the assessment roll shall be corrected and listed in the year that the discovery was made, with notification to the Treasurer of unpaid taxes for prior years. Mr. Laue reiterated the property was not left off of the assessment roll, since it was assessed as vacant land; however, the property was improperly assessed. He stated if the assessment of a property is listed incorrectly, it cannot be reassessed in arrears, He further stated the petitioner was not aware the assessments were incorrect until the matter was brought to his attention when he refinanced his home. Jeff Richardson,petitioner,stated he has lived on property for approximately five years,and the property has been refinanced two times. He stated he contacted the Assessor's Office to obtain the necessary paperwork to send to the mortgage company for the second refinance,and at that time he was notified that the property was classified as vacant land. He stated the taxes had been paid through escrow for the previous five years,therefore,he was not aware of how the property was classified. He further stated the Assessors Office sent staff to reassess the land and he is now being charged for back taxes he was not aware of. Mr.Laue stated the Mr.Richardson is willing to pay the current taxes due;however,it is not the property owners duty to ensure the property is taxed correctly as the Assessor's Office has implied. In response to Commissioner Vaad,Mr.Richardson stated he received a small tax refund from the escrow agent upon the second refinance of the home,and he has made three payments out-of-pocket. Further Minutes,April 3, 2006 2008-0978 Page 3 8O0016 APR-28-2006 FRI 10:42 AM WELD CO GOVT FAX NO. 9703520242 P. 05 responding to Commissioner Vaad, Mr. Richardson stated his escrow agent never submitted a refund check for the overpayment of escrow. Mr.Laue stated there were no overpayments since the propertywas assessed as vacant land and paid at the specified rate. Mr. Sampson stated the Assessor's Office may correct the amount due for six years previous to the discovery;however,an adjustment has only been requested for the years of 2003 and 2004;therefore the petitioner will not owe extra for years 1998-2002. He stated the notice of value states whether the land Is vacant or if not assessing the improvementrovements are s;hoed on wever,er,thhe property. y a a only seeking adjustments He further stated to the previous sors ffice did err by two years. Bruce Barker,County Attorney,stated the letter dated December 19, 2005 from Cyndy Giauque,cites a Court of Appears case from 1983. He stated the improvements are valued in a separate notation on the assessment,and Mr.Laue has cited a case for personal property,Instead of improvements to a property. Ha further stated when improvements are not previously valued,the property is not undervalued,rather,the improvements are considered omitted which means a value has never been placed on them. Mr. Barker stated the case cited by Mr.Laue deals with personal property which has gone through a declaration,which made the property undervalued, and the Supreme Court ruled that the Assessor cannot consider the property to be omitted property and assess the value in arrears. He stated when the Assessor's Office found out about the improvements on the Richardson property,the value which should have been placed on the property was figured,and the law states a tax bill maybe sent to the owner for the previous six years. Commissioner Jerke stated he is in support of the Assessors recommendation since the improvements were made to the property,and the petitioner will not be charged for an additional five years beyond the two years being assessed in arrears. Commissioner Vaad stated the petitioner is receiving the better end of the deal by only being reassessed for a two-year time period,and moved to deny said petition,based upon staffs recommendation. The motion was seconded by Commissioner Long. Chair Geile stated agrees with Mr. Barkers recommendation. There being no further discussion, the motion carried unanimously. CONSIDER MASTER CONTRACT WITH THE DEPARTMENT OF LOCAL AFFAIRS, OFFICE OF WORKFORCE DEVELOPMENT AND AUTHORIZE CHAIR TO SIGN: Walt Speckman,Director of Human Services,stated the master contract is a five-year contract through June 30,2011,and the funding will be utilized for designated programs and employment training, Commissioner Long moved to approve said contract and authorize the Chair to sign. Seconded by Commissioner Masden, the motion carried unanimously. CONSIDER INTERGOVERNMENTAL.AGREEMENTFOR SERVICE BY THE WELD COUNTY YOUTH CONSERVATION CORPS PROGRAM AND AUTHORIZE CHAIR TO SIGN - CITY OF GREELEY: Mr.Speckman stated the City of Greeley will reimburse volunteers,ata rate of$5.00 per hour,for services performed. Commissioner Vaad moved to approve said agreement and authorize the Chair to sign. The motion was seconded by Commissioner Masden. Commissioner Vaad expressed his appreciation to the Youth Conservation Corps for the excellent work completed at Miner's Park within the Town of Frederick. There being no further discussion, the motion carried unanimously. CONSIDER APPLICATION FOR SEARCH AND RESCUE FUND YEARENDAWARD: Roy Rudisill,Office of Emergency Management,stated search and rescue funds will be utilized throughout the Countythrough two local fire districts,and the Sheriff's Office. He stated the total amount of funds requested is 623,490.00 to provide ice rescue equipment for the districts, and a tent to be utilized with mobile command vehicles by the Sheriffs Office, He further stated the funding will be awarded by the end of August 2006. In response to Chair Geile, Mr.Rudisill stated the Frederick-Firestone Fire Protection District has Identified that the growth of the area creates a need for the requested equipment. In response to Commissioner Long,Mr.Rudisill stated the equipment purchased through the grant funds would be considered regional equipment,therefore,it would be available for use by other protection districts upon request. Commissioner Long moved to approve said application. Seconded by Commissioner Jerke, the motion carried unanimously. Minutes, April 3, 2006 2006-0978 Page 4 BC0016 APR-28-2006 FRI 10:43 AM WELD CO GOVT FAX NO. 9703520242 P, 06 CONSIDER APPLICATION FOR VALE ASSISTANCE FUNDS FOR VICTIM WITNESS ASSISTANCE PROGRAMAND AUTHORIZE CHAIR TO SIGN: JoAnn Hoiden,DistrictAttomey'sOlfice,stated this annual grant request will provide funds for the Victim Services Unit. She stated an increase has been requested this year,and the position of an intern,at the rate of$11.00 per hour,has been added to the overall staffing. She further stated the unit is growing quickly,and more help is needed with domestic violence issues. In response to Commissioner Jerke, Ms. Holden stated volunteer student Interns do not provide enough consistency;however,she desires a student studying criminal justice to fill the position with the office on a part-time basis. Further responding to Commissioner Jerke,Ms. Holden stated a student may be able to obtain college credit for the internship. She further stated a staff member is needed within the office on a consistent daily basis,and the rate of$11.00 per hour is less than the wage an attorney intern would receive. She stated the VALE board must approve the application,and it is possible that wages of$11.00 per hour may be considered excessive. In response to Commissioner Jerke,Ms.Holden stated the VALE Board will distribute approximately$130,000.00 of additional funds this year. Commissioner Va ad moved to approve said application and authorize the Chair to sign. Seconded by Commissioner Long,the motion carried unanimously. CONSIDER APPLICATION FOR VALE ASSISTANCE FUNDS FOR LAW ENFORCEMENT VICTIM SERVICESANDAUTHORIZE CHAIR TO SIGN: Ken Poncelow,Sheriffs Office,stated the Sheriffs Office is requesting funds in the amount of$78,794.00,and a large portion of the funds will be picked up by the surrounding municipalities which utilize the Victim Advocate services. Commissioner Vaad moved to approve said application and authorize the Chair to sign. Seconded byCommissioner Masden,the motion carried unanimously. PLANNING; CONSIDER RECORDED EXEMPTION#4350 - RONALD AND BARBARA WARNER (CONT FROM 03/27/06): Alex Duran,Attorney representing the applicant,stated he understands that an issue exists with the Department of Building Inspections, and specific documentation sent by the applicant has not been received. He requested a continuance of the matter, to allow the Department to receive the correspondence before proceeding. Michelle Martin,DepartmentorPlanning Services,stated the applicant is applying for a Recorded Exemption, and the outstanding building issues are not related to the recommendationofdenial, Commissioner Jerke stated the applicant's request for continuance is usually granted;therefore,he supports granting a continuance. Commissioner Jerke moved to continue Recor led Exemption#4350 to April 17,2006,at 9:00 a.m. Seconded by Commissioner Vaad,the motion carried unanimously. RESOLUTIONS AND ORDINANCES: The resolutions were presented and signed as listed on the consent agenda. No Ordinances were approved. Let the minutes reflect that the above and foregoing actions were attested to and respectfully submitted by the Acting Clerk to the Board. Minutes,April 3, 2006 2006.0978 Page 5 BO0016 "APR-28-2006 FRI 10:43 AM WELD CO GOVT FAX NO. 9703520242 P. 07 There being no further business, this meeting was adjourned at 9:55 a.m. BOARD OF C rNTY COMMISSIONERS /� ^ ' / WELD COU , COLORADO ATTEST: d1 /.0�///// Weld County Clerk to the Board 44 M ails, Chair op David E. Long, Pro-Tem Deputy Clerk to the Wi m H. Jerks En �1{ Ro D. as Glenn Vaad Minutes,April 3, 2006 2006-0978 Page 6 . BC0016 April 26, 2006 State Board of Assessment Appeals 1313 Sherman Street,Room 315 Denver, CO 80203 RE: LETTER OF AUTHORIZATION Property Owners: Jeffrey and Laura A. Richardson Subject Property: 373 50th Avenue, Greeley, CO 80634 Parcel No.: 095903131027 Ladies and Gentlemen: This notarized Letter of Authorization states that my attorney will be representing my wife, Laura A. Richardson, and myself at the appeal hearing. Sincerely, 7 Jeffrey A. Richardson STATE OF COLORADO ) ) ss. COUNTY OF WELDAta ) Sub ribed, sworn to and acknowledged before me by Jeffrey A. Richardson this 6 day of , 2006. Witness my hand and official seal. My commission expires Cron., (1, JFANgVs t J� �( - n bti `UQM 1.�.(�d�l.�.tn Notary P c NOTARY [SEAL] PUBLIC is) j, QO `COLOQ' M:Vt0918\001\0011t008.bdl.doc Hello