HomeMy WebLinkAbout20063045.tiff •
sir� ` S STATE BOARD OF EQUALIZATION
Lyle Kyle Heather Witwer Charles Brown Michael Schuster Representative Valentin Vigil JoAnn Groff
Chairman Vice Chairman Appointee of Designee of President Designee of Speaker of Property Tax
Appointee of Designee of Gov. Gov. Bill Owens of the Senate, the House,Andrew Romanoff Administrator
Gov.Bill Owens Bill Owens Joan Fitz-Gerald
ORGANIZATION: Colorado State Board of Equalization
CONTACT: Carol Schlauder
1313 Sherman Street, Room 419
Denver, Colorado 80203
(303) 866-2373
DATE OF NOTICE: September 26, 2006
DATE OF HEARING: October 11, 2006
NOTICE OF PUBLIC HEARING
The State Board of Equalization (state board) will begin the hearings on Wednesday,
October 11, 2006, at 9:00 a.m. in the Legislative Services Building located at 200 E. 14th
Avenue, Hearing Room A, Denver, Colorado. The state board will continue the hearings from
day-to-day as listed below, with continuations as necessary, throughout the week. The issues
will be heard in the order listed in this notice.
REQUESTS ON EXEMPT PROPERTIES
The state board will discuss issues related to requests by the following organizations to waive
their filing deadline:
Waivers
Northeast Denver Housing Center
St. Luke's Anglican Church
Fairview Community Association, Inc.
IOOF Lodge #168
Christian Corps International, Inc. (2)
Community Housing
Grand Chapter of Colorado OES
New Jerusalem Baptist church Agape
Rocky Mountain Butterfly Consortium
Bethel United Methodist Church of Pueblo
Bear Valley American Legion Post#84
Valley View Hospital Assn. (5)
Iglesia Vida Nueva f S CAr
Monte Vista Elks Lodge #2456
MnrUNir/et7aNs- 1313 Sherman Street, Room 419, Denver, CO 80203, (303) 866-2371
�O jB 6 2006-3045
Page 2
State Board of Equalization Notice
September 26, 2006
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STATE BOARD OF EQUALIZATION ACTIONS
The state board will conduct hearings to consider the following:
The findings, conclusions, and recommendations of Rocky Mountain Valuation
Specialists, the annual study auditor, pursuant to 39-9-103(1) and (4) and 39-1-105.5,
C.R.S.;
The recommendations of the Property Tax Administrator on the county Abstracts of
Assessment, pursuant to 39-9-103(4) and (7) and 39-9-104, C.R.S.; and
Various other issues and reports.
The state board will determine:
Whether orders of reappraisal will be issued to any county or counties regarding any
class or subclass of property;
Whether adjustments will be made to an Abstract of Assessment of any county or
counties;
Whether policy decisions are required on any issues brought before the state board.
The auditor is not recommending that the state board take any action as to any of the counties
not identified in this notice. The state board will, however, review the reports of the auditor for
all counties. Counties are further notified that it is possible that the state board could issue
orders of reappraisal to any or all of the counties to which this notice is given.
Rocky Mountain Valuation Specialists, Inc. will make introductory remarks regarding audit
procedures and the annual study.
Discussion and questions of audit procedures by state board members.
Presentation by interested parties of questions and discussion of audit procedures.
ISSUES RAISED BY THE AUDITOR
Notice is given that the state board will be determining whether or not improprieties have
occurred in the counties and what action, if any, must be taken. Counties are advised that it
may be necessary to present evidence that supports their position that no action need be
taken by the state board. Assessors who present documentary evidence must bring nine
copies of such evidence. The copies will be provided to the five state board members, the
representative of the Attorney General's Office, the court reporter, the auditor, and the Property
Tax Administrator.
Orders of Reappraisal
There are no recommendations for reappraisal for 2006.
Page 3
State Board of Equalization Notice
September 26, 2006
CONSIDERATION OF THE ANNUAL STUDY REPORTS
RESULTS OF 2005 ORDER OF REAPPRAISAL
Presentation of the results of the 2005 Order of Reappraisal by the annual study auditor and
the Property Tax Administrator, and recommendations for payback of excess state aid to
schools and cost of supervision, if any, for the following county:
Costilla County Single Family Residential
PROGRESS REPORTS FOR 2005 RECOMMENDATIONS
Jackson County:
For 2005, the value for agricultural outbuilding in Jackson County were found to be in
compliance and the state board did not issue a reappraisal order; however, a procedural
review by the auditor indicated that agricultural outbuildings had not been physically inspected
for a number of years. The county was required to submit a plan, detailing the methodologies
and timeframes the county would use to physically inspect the agricultural outbuildings. The
plan was reviewed by the Property Tax Administrator and submitted to the state board for
approval December 2, 2005. The county is required to submit a yearly progress report to the
state board.
Rio Grande County:
Based on a recommendation from the auditor, the state board required Rio Grande County,
over the next two years, to implement the use the NRCS soil survey in classifying agricultural
lands in determining the productive capacities. The county was required to submit a plan,
detailing the timeframes the county would use to implement the program. The plan was
reviewed by the property Tax Administrator and submitted to the state board for approval
December 2, 2005. The county is required to submit a yearly progress report to the state
board.
ISSUES REGARDING 2005 ORDERS FOR PAYBACK OF EXCESS STATE AID TO
SCHOOLS, COST OF SUPERVISION, AND INTEREST.
Report by the Property Tax Administrator on monies received for payback of excess state aid
to schools and costs of supervision as a result of 2004 orders of reappraisal.
Monies received for excess state aid to schools: Fremont County
Supervision money spent on alternative methods: Fremont County
Page 4
State Board of Equalization Notice
September 26, 2006
COUNTY BOARD OF EQUALIZATION CHANGES
There are no recommendations by the Property Tax Administrator regarding the County Board
of Equalization decisions as reflected on the Abstracts of Assessment.
CONSIDERATION OF THE ABSTRACTS OF ASSESSMENT
Counties are further notified that it is possible that the state board could issue orders of
reappraisal to any or all of the counties to which this notice is given. In addition, the auditor is
not recommending that the state board take any action as to any of the counties not identified
in this notice. The state board will, however, review the report of the auditor for all counties.
Acceptance of 62 county Abstracts of Assessment
The state board will set a hearing date to review and accept the Abstracts of Assessment of
Boulder and Jefferson Counties, after the extended filing deadline of November 21, 2006. The
state board can elect not to meet, but stipulate to approve, if no problems exist on the Boulder
and Jefferson Counties Abstracts of Assessment.
OTHER REPORTS
Recommendations of the Statutory Advisory Committee to the Property Tax Administrator from
its meeting held on September 21, 2006.
Reasonable accommodations will be provided upon request for persons with disabilities. If you are a person with a disability who requires
special accommodations to participate in this public meeting,please notice Carol Schlauder at 303-866-2373 by October 4,2006.
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