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HomeMy WebLinkAbout20022093.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2002, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: KAMMERZELL JACOB TRUST & 25090 WELD CO RD 15 JOHNSTOWN, CO 80534 DESCRIPTION OF PROPERTY: ACCOUNT #: R0953402 PARCEL#: 095729000040 - PT S2SW4 29-5-67 LOT A CORR REC EXEMPT RE-2203 (.33R) 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 2002, 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 2002, 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 $ 7 Improvements OR Personal Property 71,185 TOTAL $ 71,192 2002-2093 AS0052 eeS A }P-t . RE: BOE - KAMMERZELL JACOB TRUST & 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), CRS) Appeals to the BAA must be made on forms furnished by the BAA, and should be mailed or delivered within thirty (30) days of denial by the OBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: 303-866-5880 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 for a review of the record. (Section 39-8-108(1), CRS) 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, CRS) Selecting the Arbitrator: In order to pursue arbitration, you must notify the OBOE 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. 2002-2093 AS0052 RE: BOE - KAMMERZELL JACOB TRUST & 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 31st day of July, A.D., 2002. BOARD OF COUNTY COMMISSIONERS ��,/ W LD COUIITY, COLORADO a Gler k\Alarrc tralr n k to the Board 1861 /'�:^""v. O •r / . David E. Lo Pro-"em , erk to the Board .i M. J. eile APPROVED AS TO FORM: A4.,4/�p �.i n Wei(/gym(��.."�'e"rkf`er�pwus• Assi nt Co ty Attorney y r Robetrtt�D.'Masden Date of signature: r -�fe ' h 2002-2093 AS0052 OFFICE OF COUNTY Assess( f NOTICE OF ADJUSTMENT ao)NOA<Ilt CO 804 PT S2SW4 29-5-67 LOT A CORR REC 00 NOI(EA 3y, T.36 EXEMPT RE-2203 ( . 33R) rlcOnel9 oaasaasas,Exr.sc wligc. COLORADO OWNER: KAMMERZELL JACOB TRUST & KAMMERZELL JACOB TRUST & LOG 166 25090 WELD CO RD 15 PARCEL 09572900 ACCOUNT R0953402 JOHNSTOWN, CO 80534 YEAR 2002 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 as follows. Your aq land has been reclassified to correctly conform to the SCS soils map and Weld county' s identification. Your value changed to reflect this reclassification. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VAL PRIOR TO REVIEW' AFTER RF:VIE AG LAND 13 7 AG BUILDINGS 764 764 AG RESIDENTIAL 70421 70421 TOTALS $ $ 7199 b 71192 APPEAL DEADLINES: REAL PROPERTY-JULY 15,PERSONAL PROPERTY-JULY 22. 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. Please see the back of this form for detailed information on tiling your appal. By: Stanley F.Sessions 06/21/2002 WELD COUNTY ASSESSOR DATE I5-EIPT-AR Form PR-207-87/99 ADDITIONAL INFORMATION ON REVERSE SIDE Jacob Kammerzell 25090 WCR 15 Johnstown, CO 80534 Weld County Board of Equalization 915 10th Street, P.O. Box 758 Greeley CO 80632 July 5, 2002 Reference Account No. R0953402 and Account No. 0953002 Gentlemen: I wish to appeal the above reference accounts for the tax year 2002 for the following reason: The tax value was increased unjustly by using comparables that are not representative and inconsistent of actual values. Please consider the following. Property Values as Assessed in Prior Years 110953002 25090 WCR 15 Johnstown, CO 80534 Actual Cost Assessed Value in the Year Year 1990 2000 2001 2002 $92000 $141610 $210248 $ 213451 R0953402 25040 WCR 15 Johnstown, CO 80534 $35185 $71540 $70421 Assessment for the year 2001 is under protest and is pending before the Board of Assessment Appeals in Denver, CO. The hearing as not been scheduled as of this date. Sincerely yours; Jacob Kammerzell 4 411 CLERK TO THE BOARD PHONE (970) 356-4000 EXT 4217 FAX: (303) 352-0242 WEBSITE: www.co.weld.co.us 915 10TH STREET WI I P.O. BOX 758 GREELEY, COLORADO 80632 II C. COLORADO July 17, 2002 KAMMERZELL JACOB TRUST & 25090 WELD CO RD 15 JOHNSTOWN CO 80534 Parcel No.: 095729000040 Account No.: R0953402 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 31, 2002, at or about the hour of 1:00 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Centennial Center, First Floor Hearing Room, 915 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 5, 2002, and mailed to you on or before August 12, 2002. 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. At least two (2) working days prior to your hearing the Assessor will have available, at your request, the data supporting his valuation of your property. KAMMERZELL JACOB TRUST & - R0953402 Page 2 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. Very truly yours, BOARD OF EQUALIZATION MML4 Donald D. Warden, Clerk to the Board BY: / l -tett, //1,- Carol A. Harding, Deputy cc: Stanley Sessions, Assessor WELD COUNTY STANLEY F. SESSIONS COUNTY ASSESSOR MICHAEL F. SAMPSON, CHIEF APPRAISER APPRAISAL REPORT OF RESIDENTIAL IMPROVED PROPERTY FOR County Board of Equalization KAMMERZELL JACOB TRUST & KAMMERZELL JACOB JR AKA JAKE PETITIONER VS. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 0957-29-0-00-040 Schedule Number: R0953402 Log Number: 166 Date: JULY 31, 2002 Time: 1:00 P.M. Board: CBOE PREPARED BY APPRAISERS NAME Ju 'th Hoyt I 715/02 t-\[0-1.11. u l I g, 266 Z. Signature Date ASSESSOR'S OFFICE STAFF APPRAISER ASSESSOR VALUE $ 71,192.00 CBOE_RES_010898 Page 1 GENERAL DESCRIPTION AND MARKET SUMMARY SUBJECT SITE AND IMPROVEMENTS This property is located at 25080 15 CR in the city of WELD. The legal description of the property is PT S2SW4 29-5-67 LOT A CORR REC EXEMPT RE-2203 (.33R)o. Utilities available to the site are typical for the area. The residence is a Frame Hardboard house constructed in1920. It has 980 square feet of finished living area. There are bedrooms. The Assessor has classified the structure as a Ranch 1 Story home of Fair quality, using Fair quality materials. K, • 'Ark # , t � ,p rte 4R Id'. 5*, 7-4 11 ! 11 1 II:J I • 11111 ! T .E_. ' ! b V ! _;;• 1111 •Ia Y� 14 .i r :11.155..1 .b4rs CV MARKET APPROACH SUMMARY Real property for the tax year 2002 must be valued utilizing the level of value for the period of one and one-half years immediately prior to July 1, 2000. A period of five years immediately prior to July 1, 2000 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 Weld County Assessor has an established ongoing Sales Confirmation and Validation Program for property transactions used in developing values. The subject property has been classified as Residential 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 this approach to value for the subject parcel. INDICATED MARKET VALUE $ 71,192.00 CBOE_RES_010898 Page 2 Subject Outbuildings ra�3�5,,,,� .,, +it LL Li CBOE_RES_010898 Page 3 _ . so a 31 e 4 -31 :a1111141111 35 36 I~,k A62 ramonipi ME ��/•% %�i7//w/ / :9/r .74 60 j,/ brill ,i/r'%%%/% ce%': iii%�t'�'! . U.S P F/���I�f �� %ii r<////%/uniiv'VIA vruaa i��bJ rg 7 • 4 4 oak/Sara- 56 . /// jr//�+iia// // \` j��'�. ��0 23 111111111 � ��I�i� Jr,. 1,,&,:,..,,, \ss/.i Subject 0�;@OOOIIIIWI ig��� \°a1 -i R 68Wacs- � 1mgr.%/ wI 1 3 5 7 MOW eb, O®O' J%ri a i��' 50 I•�i1�. . �� \' /�I /4.i.11.1rH1 e C>Zg I r i/i aENINVIallitin Ma NNW are; .. ,.....yc 48 OED 9 gilt rev � 1EOO MI aI N 46 OOIO` yt'J� err r.�i IiF rr 1E �rr1\�' 42 Lanist Ia000Or 111. 11MIME m mi01 40 "MUM 26 IDSIIIIIIIIIram_ 's gm ,00 27 EEO/ 3 I/�•_0cm ris ma-mi111111B: n A ILA ;11P lli 38 O` ` I�.I1�0 iillina�:�©012®ln! 336 4 0� -. ! lOOOi ?EEiIran rj- JL hC0flUfl0 9 �r N g@t4Inrealtil wi iiiiii anin0i1 [151W rdill1 NIANIU tilflfll 0�70EII 28 Owli " ' OOteitiq 00000 32 Mill LO G ONi'r Ill ��r 10J00 , 0It. ��J IPCa00 5 IIIII �� l al00naunnna®0000 all 22 Il.e.F221E�O� 1® 11111 �I.61®��1117 M��1 `V 20 c rJrrrr if �ST0, r .. �/•' ' .:�;,iii; 21 .�0�'�l��ggifi©®11 � MI 22 '6j /'I BOO S�. �,, FJ%IOOOr ' EEOI r4�vn0iii10-! l��+ s f INl/p 7 VIZ 11111 I I IN II I PM I I el I II I MI Ilea 12 4/'`idi�i W1111111103•110411211111111112111i►7 oariungsni L V 8 a 4;A 'i/2�/� is r V rillErillill Ana n1 00000111111MM000fi«n ,sill 4 /rillsc mil/iii%//��/i ./�1I '//%j vi �) 1 'i2 � f % '"OOOnnLP � Ot A 001 ■ Ily7 HRO lin 7,0 ON 15 17 19 21 23 7 WTI 33 35 39 41 43 4 3 5 1f 13 37 1 Comparable Number 1 • Pr , O <��R 1- 111 „1Id 1 ;7l+l.IU • 5 Denver, Johnstown Comparable Number 2 NM • • { tl' 14 Rutherford, Johnstown Comparable Number 3 !Ur, 7 y , I Y ) TIM I•_ 1111111 -<. - -` - -- 13 Denver, Johnstown CBOE_RES_010898 Page 4 WELD County ASSESSOR Comparables Report with Adjustment Grid Subject Comp #1 Comp #2 Comp #3 SDate/Price $0 03/30/2000 $94,500 02/01/1999 $94,500 j 07/23/1999 $87,000 Parcel# 095729000040 105905421002 105905424013 I 105905421004 Account# R0953402 R4532286 R4535386 R4532486 Address 25080 15 CRWELD 5 DENVER JOHNSTOWN 14 RUTHERFORD j 13 DENVER JOHNSTOWN JOHNSTOWN Nbhd 327102 3075 02 $0.00 3075 02 $0.00 j 3075 02 $0.00 Land SF 0 6800 $0.00 7000 $0.00 j 8500 $0.00 Occupancy Single Family Residen Single Family Resi $0.00 Single Family Resi $0.00 Single Family Resi $0.00 Bit As Ranch 1 Story Ranch 1 Story $0.00 Ranch 1 Story $0.00 Ranch 1 Story $0.00 Year Built 1920 j 1903 $100.00 1903 $100.00 1910 $100.00 Quality Fair Fair $0.00 Fair $0.00 Fair $0.00 Condition Average $0.00 $0.00 ' $0.00 Class S $0.00 $0.00 $0.00 Exterior Frame Hardboard Frame Siding $0.00 Frame Siding $0.00 Frame Hardboard $0.00 Bldg SF 980 1120 $15.00 li 1042 $15.00 944 $15.00 Bsmnt Unfin 0 286 $5.00 0 $0.00 784 $5.00 Bsmnt Fin 0 143 $5.00 0 $0.00 0 $0.00 Bsmnt Wlkout 0 0 $0.00 0 $0.00 0 $0.00 Garage 0 318 $18.00 0 $0.00 264 $18.00 Rooms 0 6 $0.00 !, 5 $0.00 6 $0.00 Bedrooms 0 2 $0.00 2 $0.00 3 $0.00 Bathrooms 1 1 $0.00 1 $0.00 ! 1 $0.00 Time 4.00°/ 0.00%, 14.00% Other $17,600.00) $22,000.00)I )22,000.00) Adjustments Location $0 ' $0 $0 Land Size $0 $0 ' $0 Occupancy $0 $0 $0 Built As $0 $0 I $0 Age $1,700 $1,700 $1,000 Quality '. $0 $0 $0 Exterior/Class $0 I $0 $0 Building Size ($2,100) ($930) i $540 Basement ($2,145) I $0 ($3,920) Garage ($5,724) ' $0 ($4,752) Rooms $0 $0 $0 Bedrooms $0 $0 ; $0 Bathrooms $0 $0 ! $0 Time $3,780 $0 $12,180 Other ($17,600) ($22,000) i ($22,000) Total Adjustments ($22,089.00) I ($21,230.00) ($16,952.00) Adjusted Sales Price i $72,411.00 $73,270.00 j $70,048.00 Adjusted Sales$/SF $73.89 I $74.77 $71.48 • • $/SF Market for Subject $73.00 Final Market Value $71,540 Hello