HomeMy WebLinkAbout20022665.tiff Sar.-44
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STATE BOARD OF EQUALIZATION
Lyle Kyle,Chairman
ORGANIZATION: Colorado State Board of Equalization Appointee of Gov.Bill Owens
Heather Witwer,Vice Chairman
Designee of Gov.Bill Owens
CONTACT: Carol Schlauder JoAnn Groff,
1313 Sherman Street, Room 419 Senator
Terry PhillipsPill Owens
Denver, CO 80203 Designee of President of the
Senate,Stan Matsunaka
(303) 866-2373 Representative Joe Stengel
Designee of Speaker of the
House,Doug Dean
DATE OF NOTICE: September 23, 2002 Mary E.Huddleston
Property Tax Administrator
DATE OF HEARING: October 7, 2002
NOTICE OF PUBLIC HEARING
The state board will begin the hearings on Monday, October 7, 2002, 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,
and 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 the review of exempt properties and the
request by the Division with the consent of the state board to request additional
information, challenge, or requests by the organizations to waive their filing deadline:
Challenges
Baptist Bible Temple
The Alpine Chapel
Waivers
American Baptist Church of Rocky Mountain Curtis Park Community Center
BPOE Telluride Lodge #692
Church of God of Prophecy of Colorado, Inc.
Copper Mountain Chapel Foundation
Fraternal Order of Eagles Aerie 3241
Mt. Carmel Missionary Baptist Church
Wallace Memorial Baptist Church �. u I
Additional Information
Faith Tabernacle
Now Faith Christian Deliverance Center Church International
1313 Sherman Street, Room 419, Denver, Colorado 80203, (303) 866-2371
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Notice of Public Hearing
State Board of Equalization
September 23, 2002
Page 2
STATE BOARD OF EQUALIZATION ACTIONS
The State Board of Equalization (state board) will conduct hearings to consider the
following:
The findings, conclusions, and recommendations of Thos. Y. Pickett &
Company, Inc., 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 classes or subclasses 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.
Introductory remarks and explanation by Thos. Y. Pickett & Company, Inc., 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.
Notice of Public Hearing
State Board of Equalization
September 23, 2002
Page 3
Recommendations
Fremont County— Subdivision Discounting
Fremont County did not follow procedures for adjusting sellout periods in the
intervening year as outlined by the Division of Property Taxation. The County should
review and follow procedures as published in ARL Volume 3, Chapter 4, Valuation of
Vacant Land Present Worth.
Jackson County— Personal Property
Jackson County should review and follow the procedures for valuation of personal
property, as published in ARL Volume 5, Personal Property Valuation Manual.
Specifically, Jackson County should uniformly apply the proper procedures in the areas
of economic life and classification of cost factor reference numbers assigned to each
detail. In addition, the county should be sure that the $250 or under per item exemption
is satisfied on all schedules. Lastly, Jackson County should not "freeze" BIA
assessments at the previous level if a declaration is not received or a physical
inspection is not completed.
There were no orders of reappraisal issued for 2001; therefore, no reappraisal
results to report.
There were no 2001 orders for payback of excess state aid to schools, cost of
supervision, and interest.
Possessory Interests update
Archuleta County At the time of the report, Archuleta County had not valued
Agricultural or Commercial Possessory Interests. The
County expects to send Special NOVs by early October.
Chaffee County Chaffee County finalized 2001 Possessory Interest
valuations. Tax year 2002 NOVs were mailed at the end of
August.
Delta County Delta County is in the process of valuing Possessory
Interests for 2001 and 2002, but at the time of this report
they had not completed the valuation.
Douglas County The county valued Possessory Interests, NOVs were sent,
and protest period is going on.
Eagle County At the time of the report, Eagle County had not completed
valuation of Possessory Interests, BLM and Forest Service.
Special NOVs will be mailed by October 1.
Notice of Public Hearing
State Board of Equalization
September 23, 2002
Page 4
Hinsdale County At the time of the report, Possessory Interests had been
valued but NOVs not sent. Estimated date for sending
NOVs is September 30, 2002.
Jackson County The assessor is still working on gathering information. She
is not sure when she'll be able to mail Special NOVs.
Jefferson County Jefferson County is still working on Agricultural Possessory
Interests. It's been a large project with on going work.
Lake County At the time of the report, Lake County used 2002 valuation
of Commercial Possessory Interests properties as the value
for both years 2001 and 2002. Lake County did not value
Agricultural Possessory Interest properties for 2001. Special
Notice of Value date projected as September 27, 2002 for
Agricultural and Commercial Possessory Interests.
La Plata County At the time of the report, La Plata County had not completed
Agricultural Possessory Interest valuations. Special NOVs
to be mailed October 15.
Moffat County At the time of the report, Moffat County had not valued
Agricultural and Commercial Possessory Interest properties
for 2001. County picked up 279, and did not have
time/manpower to do two years.
Montezuma County At the time of the report, Montezuma County has processed
Forest Service special use permits. Special NOVs should
be mailed October 15.
Pitkin County At the time of the report, Pitkin County valued Agricultural
Possessory Interest properties; but because of the small
amount of taxes that would be derived, it was not cost
effective to further process Agricultural Possessory Interests.
Rio Grande County At the time of the report, Rio Grande County had not valued
Agricultural Possessory Interests.
Saguache County At the time of the report, Saguache County was not
completely done valuing Agricultural Possessory Interest
properties. BLM & Forest Service permits should be done
and NOVs out by the end of November.
Notice of Public Hearing
State Board of Equalization
• September 23, 2002
Page 5
COUNTY BOARD OF EQUALIZATION CHANGES.
Recommendations of the Property Tax Administrator regarding the County Board of
Equalization decisions for Mesa County.
CONSIDERATION OF ABSTRACTS OF ASSESSMENT
Acceptance of 62 county Abstracts of Assessment
Set hearing date to review and accept the Abstracts of Assessment of Boulder and
Jefferson Counties after the extended filing deadline of November 21, 2002.
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 reports of the auditor for all counties.
OTHER REPORTS
Recommendations of the Statutory Advisory Committee to the Property Tax
Administrator from its meeting held on September 19, 2002.
County Assessors to report on how they have dealt with the forest fire issues.
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