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Home My WebLink About20052245.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2005, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: MILLAGE BROTHERS INC 22744 WELD CO RD 59 KERSEY, CO 80644 DESCRIPTION OF PROPERTY: ACCOUNT#: R0206093 PARCEL #: 105315000022 - PT SE4 15-4-64 LOT B REC EXEMPT RE-1436 (3.17R2D) 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 2005, 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 2005, claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner being represented by Eric Millage, 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 $ 39,935 Improvements OR Personal Property 0 TOTAL $ 39,935 2005-2245 110 : ,}_s AOQE9 OS— or RE: BOE - MILLAGE BROTHERS INC 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. 2005-2245 AS0061 RE: BOE - MILLAGE BROTHERS INC PAGE 3 Arbitration Hearing Procedure: Arbitration hearings are held within sixty days from the date the arbitrator is selected. Both you and the OBOE 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 OBOE. 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 4th day of August, A.D., 2005. ills ` BOARD OF COUNTY COMMISSIONERS ,i\.` �%` /�/(/u/ 64 WELD COUNTY, COLORADO ( 1511.':9 IQ William H Jerke, Chair e Co,,;7 , lerk to the Board % ( ,. •\ i�� / // / 2jorem , Deputy Clerk tore Board Da ' . Long APPROVED AS TO • Robert . Masden 1162-441 P---c----------- Assistant-County Attorney p p A Glenn Vaad Date of signature: /1 a� 615- 2005-2245 AS0061 WELD COUNTY STANLEY F. SESSIONS COUNTY ASSESSOR CHRISTOPHER WOODRUFF, DEPUTY ASSESSOR APPRAISAL REPORT OF AGRICULTURAL LAND FOR County Board of Equalization MILLAGE BROTHERS INC PETITIONER vs. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 1053-15-0-00-022 Schedule Number: R0206093 Log Number: 2290 Date: 8/04/2005 Time: 2:00 PM Board: CBOE PREPARED BY Jerry Scoby July 26, 2005 Signature Date ASSESSOR'S OFFICE STAFF APPRAISER INDICATED VALUE Improvements 0.00 Land 39,935.17 Total: 39,935.00 CBOE_AGLAND_010998 Page 1 THIS HEARING INVOLVES EIGHT INDIVIDUAL PARCEL LISTED BELOW. 1. R0206093 1053-15-0-00-022 PT SE4 15-4-64 LOT B REC EXEMPT RE-1436 2. R4268986 1053-12-0-00-028 PT NW4 12-4-64 LOT B REC EXEMPT RE-674 3. R0044291 1053-11-0-00-012 E2NE4 11-4-64 LOT B REC EXEMPT RE-1304 4. R0044391 1053-11-0-00-013 W2NE4 11-4-64 5. R0124991 1053-01-0-00-028 PT N2NE4 1-4-64 LOT B REC EXEMPT RE-1337 6. R4092486 0963-0-00-00-035 NW4 10-5-64 N OF OGILVY D 7. R4081086 0963-0-00-00-036 S2SW4 3-5-64 8. R4081286 0963-03-0-00-037 N2SW4 3-5-64 THE FOLLOWING STATEMENTS WERE TAKEN FROM THE PETITIONER'S LETTER TO THE BOARD OF EQUALIZATION, DATED JULY 12, 2005, WHEN APPEALING THE ASSESSOR'S DECISIONS FOR THE VALUATION OF THE ABOVE PARCELS. "RECENTLY THE CENTRAL COLORADO WATER CONSERVANCY DISTRICT HAS SUBSTANTIALLY CHANGED THEIR WATER ALLOCATION POLICIES AND PROCEDURES. THESE CHANGES ESSENTIALLY CHANGE THE STATUS OF 'IRRIGATED'ACRES TO 'NON-IRRIGATED'ACRES. ACCORDINGLY, THE PROPERTY TAX STATUS MUST BE CHANGED TO REFLECT THE CURRENT STATUS. PLEASE NOTE WE ARE NOT CHANGING THE PERMANENT STATUS OF THESE ACRES AND THIS APPEAL IN NO MANNER SHALL BE TAKEN AS A"DRY-UP AGREEMENT. WE FULLY INTEND TO IRRIGATE SAID LAND WHEN MORE IS ALLOCATED. WE PROPOSE THESE VALUATIONS CHANGE PERIODICALLY AS ADDITIONAL WATER IS ALLOCATED." I RESEARCHED THE DIVISION OF PROPERTY TAXATION'S PUBLICATION-ARL 3, SECTION V, VALUATION OF AGRICULTURAL LAND, AND REVISED 6-05. AND WILL BE REFERRED TO AS DPT. THERE IS NO QUESTION THAT THE ABOVE PARCELS MEET THE STATUTORY REQUIRMENTS FOR AGRICULTURAL LAND. ALSO, THE SOIL TYPES, AND AGRICULTURAL CODES, HAVE BEEN CORRECTED, AS PER THE MILLAGE BROS. REPRESENTATIVE'S INFORMATION, AT THE TIME OF THE APPEAL. ADJUSTMENTS WERE MADE TO THE ACTUAL IRRIGATED ACRES ON EACH PARCEL BASED ON THE INFORMATION RECEIVED AT THAT TIME. AN INSPECTION INDICATES FURTHER CHANGES ON THIS PARCEL. ALLOWANCES HAVE BEEN MADE FOR WELL-HEAD SITES. SOME ACRES WERE CHANGED FROM FLOOD TO SPRINKLER IRRIGATED LAND BASED ON MILLAGE BROS INFORMATION. NOTE; DITCH WATER IS AVAILABLE ON SOME PARCELS. TO ADDRESS THE STATEMENTS IN ORDER; A. A CCWCD CHANGE IN WATER ALLOCATION POLICIES AND PROCEDURES WARRANT CLASSIFICATION CHANGE. RESPONSE; I COULD FIND NO INFORMATION, CONCERNING ADJUSTMENTS MADE ON LAND VALUES, BASED ON THE ALLOCATION AND PROCEDURAL CHANGES OF THE WATER SUPPLIER. B. "THESE CHANGES ESSENTIALLY CHANGE THE STATUS OF 'IRRIGATED' TO 'NON-IRRIGATED'ACRES, AND THE PROPERTY TAX STATUS MUST BE CHANGED TO REFLECT THE CURRENT STATUS. RESPONSE; THIS APPEARS TO BE AN ALL INCLUSIVE STATMENT. I REFER YOU TO R0206093, WHICH LISTS 104.8 ACRES UNDER PIVOT. UPON INSPECTION OF THE SPRINKLER IRRIGATED LAND, IT WAS FOUND THAT ALL OF A CIRCLE HAD BEEN PLANTED, BUT THE HIGHEST PERCENTAGE OF WATER USE MIGHT HAVE BEEN DIRECTED TO A SPECIFIC PORTION OF THAT CIRCLE. IS THIS A MANAGEMENT DECISION MADE BECAUSE OF A REDUCED WATER ALLOCATION?THE ALLOTMENTS ONLY AFFECT WATER PUMPED FROM WELLS. DITCH WATER IS SEPARATE. OPTIONS, SUCH AS QUOTA TRADING, PURCHASING SUPPLEMENTAL WATER, OR USING DITCH WATER, ARE ALLOWED. SOME PARCELS MIGHT BE DITCH WATER ONLY. CBOE_AGLAND_010998 Page 2 APPROXIMATELY 65 AC=47%/ 72 AC=53%, TOTAL PIVOT=136 AC, @ 4O% M.,. 4'` • ' I. i � ' gym. Q✓- ',eft, j} i { • ei • i a y y , j ! �1 a� 'b"rn an— tr v.�Ylluil xM"wYw........r a • �f, �. 8pmwwlmnar.n'm+-T� •. . ft-ik` P A Portion of: LEGEND 04N64W154 GIS QUAR ERSECIEoNLIN9 —" DITCH Oz PARCEL NUMBER "'"" GI9.SECTION I.NE MBIOW C)PLATIEDRLOCK GIS TOWNSHIP LINK 1Or �• r 1RDIIRy R1 FLOCK MINDER l,y.:-..-r,--. .- 1 "' " rI.SRANCBLIN[ DWMRrOW I 1G" eC" cJY A' -- PARCEL 14N 4 4° r I 1 . s , n DISCI. asnSIy A z dnr prod been developed y 9 y by Weld aoa ly T G � W 'AI c . . ri y ream Th doe4PR'''n ofuo1 U.t e n :y a p be 9 4N 1 4 Sq I * IRAN Sr parcels wenleo N I eo Ee lab neaa base e no' end Y RI Perth NO I.ns .ply nl W Stare Local LINDtR WELDCI STY SHALL THE PRODUCT BEJ5-0FOR '.NAL .R. _ DESIGN PURPOSES.OR E C IN'YMAKES NO AN Ia ES OR G ACY.OS , 04N 1 , I 4g` OO ,,,E0OF SUCH IMPLIED AO TO THE COMPLETENESS ACCURACY.OS CORRECTNESS FSVCHPROeel IVCRAING IFORM.'"I°N ANY I CM'Ar\Y ARIS.CD FROM -__ 0_4N6o4W�64 CORR CTNNCT.I SUCH PRODUCT GRADING INS NMAIION CCN`AI\EO O THHERREIN.MR Pen a Ae pep.'may to copied reproduced w lranem'Rec many farm."tya means whatsoever,Irc144nq W eel IImI1M lo,e'ec'ronlc,mechanical,pn.lac.py np,rec.rbnpM _ xennin9Oewy a-ry NgDnrR„retrieval system ar any noneymve0 perpcao w.ln.u'.Ine."Prase el vanm of Weld County Print U ¢TM1u 21 July?DOS,13.O8PM 04N64W081 CBOE_AGLAND_010998 Page 3 . EIS #z -.�Y - ^' t+ � t4r: 4b1 kVA, i.+•:,. 4' •ve. THIS PHOTO IS TAKEN FROM THE SW CORNER OF THE SE % OF SECTION 15. IT SHOWS THAT THE SPRINKLER IS IN OPERATION, WITHIN THE AREA DESIGNATED ON THE MAP. THAT, HOW EVER, DOES NOT INDICATE THAT WATER WAS NOT INITIALLY APPLIED TO THE REST OF THE CIRCLE, DURING THE YEAR(S) IN QUESTION. THEY ADMIT, THEY FULLY INTEND TO IRRIGATE `SAID' LAND WHEN MORE IS ALLOCATED. IN THE MANUAL, 'THE ELIMINATION OF WATER ON IRRIGATED LAND', ON PAGES 241, 242. , READS; THE ASSESSOR SHOULD RECLASSIFY AGRICULTURAL LAND, AND/OR AGRICULTURAL SUB-CLASSES OF LAND, WHEN THE ACTUAL USE OF SUCH LAND CHANGES, OR WHEN THE ASSESSOR DISCOVERS THE CLASSIFICATION IS ERRONEOUS. SECTION 39-1-103(5)(c), C.R.S., STATES IN PART, "ONCE ANY PROPERTY IS CLASSIFIED FOR PROPERTY TAX PURPOSES, IT SHALL REMAIN SO CLASSIFIED UNTIL SUCH TIME AS IT'S ACTUAL USE CHANGES OR THE ASSESSOR DISCOVERS THAT THE CLASSIFICATION IS ERRONEOUS...." CBGE_AGLAND_010998 Page 4 WHEN IRRIGATION WATER IS NO LONGER AVAILABLE FOR AN AREA OF AGRICULTURAL LAND, THE LAND SHOULD BE RECLASSIFIED UNDER THE FOLLOWING CIRCUMSTANCES. 1. THE WATER HAS BEEN PERMANENTLY REMOVED FROM THE LAND IT HAS SERVED, E.G. THE WATER RIGHTS TO THE LAND ARE SOLD, AND THE WATER IS ACTUALLY DIVERTED TO ANOTHER LOCATION. SECTION 39-5-105, C. R. S., CLEARLY ESTABLISHES THAT IN ALL CASES WHERE WATER RIGHTS ARE USED, THE RIGHTS MUST BE APPRAISED AND VALUED WITH THE LAND ON WHCH THE RIGHTS ARE USED. IN VALUING AGRICULTURAL PROPERTY WATER RIGHTS AND ASSOCIATED STRUCTURES AND DEVICES MUST BE ASSESSED WITH THE LAND AS A UNIT. HOWEVER, IF THE PURCHASER ALLOWS THE WATER TO BE USED ON THE LAND UNTIL DIVERTED TO ANOTHER LOCATION, THE CLASSIFICATION REMAINS AS IRRIGATED LAND UNTIL SUCH TIME AS THE DIVERSION TAKES PLACE. 2. IN AN AREA THAT IS IRRIGATED BY WELLS, WATER FOR IRRIGATION IS NO LONGER AVAILABLE WHEN THE WATER TABLE HAS DROPPED SO LOW, OR THE RATE OF RECHARGE IS SO SLOW THAT PUMPING FOR IRRIGATION PURPOSES IS IMPOSSIBLE. IN BOTH THIS CASE AND THE CASE OF ACTUAL DIVERSION OF SURFACE WATER, THE ASSESSOR SHOULD REQUIRE DOCUMENTATION TO SUBSTANTIATE THAT IRRIGATION IS NO LONGER POSSIBLE BEFORE CHANGING THE LAND CLASSIFICATION. 3. A COURT ORDER HAS BEEN ISSUED TO THE LANDOWNER TO SHUT DOWN A WELL THAT PROVIDES WATER TO IRRIGATE THE LAND. THE LANDOWNER OR THE COLORADO STATE WATER COMMISSION THROUGH THE COLORADO DEPARTMENT OF NATURAL RESOURCES SHOULD PROVIDE DOCUMENTATION SUPPORTING THE CLAIM. WHEN REVIEWING PROPERTIES CLAIMING LOSS OF IRRIGATION WATER THE FOLLOWING QUESTIONS SHOULD BE CONSIDERED: 1 . WAS WATER APPLIED TO THE LAND WITHIN THE LAST YEAR? 2. IF NOT, WAS THE DECISION TO NOT USE THE WATER A MANAGEMENT DECISION, E.G. IS WATER AVALILABLE? 3. WAS THE LAND INCLUDED IN A GOVERNMENT PROGRAM AS IRRIGATED LAND? 4. ARE WATER RIGHTS ATTACHED TO THE LAND? IF SO, WHAT WAS DONE WITH THE RIGHTS? 5. IS THERE AN AUGMENTATION PLAN OR A CURRENT APPLICATION FOR SUPPLEMENTAL WATER ATTACHED TO THE LAND? IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS "YES," THEN, THE CLASSIFICATION SHOULD REMAIN IRRIGATED. EACH REVIEW FOR RECLASSIFICATION SHOULD BE COMPLETED ON A CASE-BY- CASE BASIS. MANAGEMENT DECISIONS SHOULD NOT BE CONSIDERED VALID REASONING FOR RECLASSIFYING IRRIGATED LAND TO DRY FARMLAND OR GRAZING. CBOE_AGLAND_010998 Page 5 TO RETURN TO MILLAGE BROS STATEMENT; "WE PROPOSE THESE VALUATIONS CHANGE PERIODICALLY AS ADDITIONAL WATER IS ALLOCATED." AS WE READ BEFORE, THE DPT DOESN'T ADDRESS THE `ALLOCATION PERCENTAGE OF WATER', AS AN REASON TO CHANGE THE CLASSIFICATION OF IRRIGATED LAND. ASKING FOR A 60% REDUCTION IN VALUE ON ALL IRRIGATED GROUND DUE TO A 40% WATER ALLOCATION IS INAPPROPRIATE, AND DOES NOT FOLLOW THE SPECIFIC GUIDELINES SET FORTH FOR THE VALUATION OF IRRIGATED LAND. WE RECOGNIZE THAT THE FARMING PRACTICES ASSOCIATED WITH IRRIGATED LAND ARE EVOLVING, AND WE WILL CONTINUE TO RESEARCH, AND ASK FOR DETERMINATIONS FROM DPT, ABOUT THESE PROBLEMS. WE ALSO HAVE TO REMEMBER THAT WE ARE ASKED TO VALUE LAND, BASED OFF OF A TYPICAL FARM OR RANCH OPERATION. WHEN THE 'TYPICAL' PRACTICES CHANGE, WE WILL REEVALUATE THAT AREA, AND MAKE CHANGES ACCORDING TO DPT GUIDELINES. I SPOKE TO MR. CECH, AT CCWCD, AND ASK HIM HOW THE ALLOCATIONS WOULD CHANGE. HE SAID THAT THEY INFORMED THEIR MEMBERS IN MAY, THAT THE ALLOCATION PERCENTAGES COULD INCREASE FOR JUNE, JULY, ETC., BUT THEY HAD NOT INCREASED, AND PROBABLY WOULD NOT FOR THE NEXT COUPLE OF YEARS. THE COURT DECREE MANDATES THE INSALLATION OF A METER AT EACH WELL, WHICH WILL TAKE APPROXIMATELY TWO YEARS TO IMPLEMENT. DURING THAT TWO YEAR PERIOD, ON SITE INSPECTIONS, AND SATELITE IMAGERY WILL BE USED TO VERIFY COMPLIANCE. WHEN I LOOKED AT THE 2ND PARCEL, R4268986 OR 1053-12-0-00-028 LOCATED IN 12-4-64, ANOTHER PROBLEM IS APPARENT. THIS IS 155 ACRES, OF PIVOT IRRIGATED, WHEAT, THAT HAD RECENTLY BEEN HARVESTED. AT THE TIME OF THE INSPECTION, THERE WAS NO WAY TO DETERMINE HOW THE 40%ALLOCATION OF WATER, HAD BEEN APPLIED, AND TO WHICH ACRES IT WAS APPLIED TOO. ALSO, WE MUST REMEMBER THAT THESE CROPS WERE IN THE GROUND MONTHS BEFORE THE DECREE. THE 40 & 50%ALLOCTION ARE NOT MENTIONED IN THE DECREE. THE PHOTO BELOW SHOWS THIS PARTICULAR PARCEL. THIS LAND CLASSIFICATION WAS CHANGED FROM FLOOD IRRIGATED LAND, TO SPRINKLER IRRIGATED, AS A RESULT OF INFORMATION RECEIVED, DURING THE 2005 APPEAL. CBOE_AGLAND_010998 Page 6 i - PARCEL #3 IS R0044291 OR 153-11-0-00-012 LOCATED IN 11-4-64 PARCEL #4 Is R0044391 OR 153-11-0-00-012 LOCATED IN 11-4-64 THESE ARE TWO EIGHTY ACRE PARCELS SIDE BY SIDE THAT ARE PIVOT IRRIGATED. f � Y` 'L; J .R4 PARCEL 012=73.28 ACRES ASSESSED, 58.14AC IN CIRCLE-31.5 A=54%WATERED, 26.65A=46% NOT SURE. PARCEL 013=79.10 ACRES ASSESSED, 62.40AC IN CIRCLE-55.0 A=88%WATERED, 7.40A=12% NOT SURE. A TOTAL OF 86.5 AC OF THE 120.54 AC UNDER PIVOT IS 72%WATERED @ 50% ALLOCATION. CBOE_AGLANO_010998 Page 7 .._ . . _ -. . . . . . mop } � 1 [ . A tr PARCEL#51s R0124991 OR 1053-01-0-00-028 IS LOCATED IN 1-4-64. THIS IS 72.02 AC OF LAND PLANTED TO CORN. IT IS LISTED A HAVING 55.5 ACRES OF FLOOD IRRIGATED LAND AND 16.52 ACRES OF WASTE. AT TIME OF MY INSPECTION, I DETERMINED THAT THE WASTE LAND ACRES SHOULD BE REDUCED FOR THE 2007 APPRAISAL YEAR. THE 2005 APPEAL WAS DENIED. IT APPEARS THAT DITCH WATER IS USED. SEE NEXT PHOTO. CBGE_AGLAND_010998 Page 8 • • • • I WAS UNABLE TO DISTINGISH ANY WATER ALLOCATION EFFECT, FOR THIS FLOOD IRRIGATED LAND. ALL OF THE CORN APPEARED TO BE THE SAME HEIGHT. AND WATER WAS AVAILABLE. SEE THE PHOTO BELOW. THE CORN APPEARS TO HAVE BEEN WATERED EVENLY. -'4„P-.' CBGEAGLAND_010998 Page 9 PARCEL#6 IS R4092486 OR 0963-10-0-00-035 LOCATED IN 10-5-64. THIS IS A TRIANGULAR SHAPED, 64 AC PARCEL, THAT HAD JUST BEEN WORKED, SO I WAS UNABLE TO SEE THE CROP, BUT IT APPEARS TO HAVE BEEN IRRIGATED WHEAT. WATER WAS AVAILABLE AS YOU CAN IN THE PHOTOS. NO ALLOCATION % GIVEN TO ME. TIc-tate, >+. ;;L 3 • 014.11h3. �: ... s THIS PARCEL IS LISTED WITH 61 ACRES OF FLOOD IRRIGATED LAND, WITH 6 ACRES OF WASTE BUT, UPON INSPECTION, I DID NOT SEE ANY INDICATION OF THAT WASTE LAND. ADJUSTMENTS FOR ROAD, AND DITCH, TOTAL 7 ACRES. THIS PARCELS' APPEAL FOR 2005 WAS DENIED. CBDE_A.UND010998 Page 10 PARCEL#7 IS R4081086 OR 0963-03-0-00-036 is LOCATED IN 3-5-64. PARCEL#8 IS R4081286 OR 0963-03-0-00-037 IS LOCATED IN 3-5-64 THESE PARCELS ARE EIGHTY ACRE PARCELS, ONE ABOVE THE OTHER THAT OCCUPIES THE SOUTHWEST % OF SECTION 3. SEE MAP BELOW. 4 «, a 3x4 .� 47, ,mod � • R I a PARCEL 036 (souTH1/2) IS CURRENTLY LISTED AS 63 ACRES OF PIVOT IRRIGATED LAND, AND 12 ACRES OF WASTE. I DID NOT OBSERVE WASTE LAND ON 036. PARCEL 037 (NORTH ¶4) IS LISTED WITH 37.19 ACRES OF PIVOT IRRIGATED LAND, AND 39.9 ACRES OF WASTE. NO ALLOCATION % GIVEN TO ME. CBOEAGLANO_010998 Page 11 036 PHOTOS 4 � 4A v2 _ j I. a t` y ` z{,. r � i CBOE_AGLAND_010998 Page 12 037 PHOTOS -'»-h.? n ` ze,iars-.1 a.y 'r+. °{ i a,�.r :i"- s y, '^,, I a . b 4.L �ri q F J 3 n !a n. ' rl. Fes: , f J - - - Mr + ., .. . 4 l'- ,%„ y � :. s S Ye4 'F Y CBOE_AGLAND_010998 Page 13 TO SUMMARIZE: MILLAGE BROS. HAS PROPOSED A 60%ACROSS THE BOARD REDUCTION IN THE VALUATION OF EIGHT OF THEIR PARCELS, BASED SOLEY ON THE ALLOCATION AND PROCEDURAL CHANGES IMPLEMENTED BY THE CCWCD IN MAY OF 2005. NOTE: THEY HAVE STATED, "THIS APPEAL IN NO MANNER SHALL BE TAKEN AS A `DRY UP' AGREEMENT." THEY ALSO STATE THAT, "WE FULLY INTEND TO IRRIGATE SAID LAND WHEN MORE IS ALLOCATED." RESPONSE: THE INTENT TO CONTINUE TO IRRIGATE ACRES WITHIN THIS PARCEL, AS THE ALLOCATION OF WATER CHANGES, AND THE FACT THAT THE WATER RIGHTS ARE BEING USED ON SOME OF THE ACREAGE, MEETS THE REQUIREMENTS FOR VALUATION AS IRRIGATED LAND. DPT MAKES NO PROVISION TO CHANGE VALUATION, ON A MONTHLY BASIS, AND ON THE PERIODICAL DETERMINATION OF THE CCWCD. ALLOCATION AFFECTS WATER PUMPED FROM WELLS, ONLY. NOTE: MILLAGE BROS. PROPOSE THAT, "THE VALUATIONS CHANGE PERIODICLLY AS ADDITIONAL WATER IS ALLOCATED." RESPONSE: THIS IS INAPPROPRIATE, UNDER CURRENT GUIDELINES. WE UNDERSTAND THAT SOME OF THE IRRIGATED ACRES MIGHT BE REDUCED TO COMPLY WITH THE MANDATES OF THE ALLOCATION PROCESS. I HAVE NO PROBLEM CHANGING THE CLASSIFICATION FROM IRRIGATED TO DRYLAND IF WARRANTED. BUT I CANNOT MAKE THESE ADJUSTMENTS "PERIODICALLY" AS WATER IS ALLOCATED ON A MONTH TO MONTH TIME SCHEDULE. WITHOUT A SPECIFIC COMMITEMENT, DETAILING THE ACTUAL NUMER OF ACRES DRYED UP, DUE TO THE ELIMINATION OR DIVERSION OF WATER OVER AN EXTENDED PERIOD OF TIME, I AM UNABLE TO CHANGE THE CLASSIFICATION ON A LEAST A YEARLY BASIS. WE MUST TAKE INTO CONSIDERATION THAT THIS WATER HAS NOT BEEN PERMENENTLY REMOVED, OR THE WATER RIGHTS SOLD OFF, AS STATED IN THE DPT MANUAL. I ENCOURAGE MILLAGE BROS. TO SUBMIT THE CHANGES OF IRRIGATED ACRES TO THE COLORADO AGRICULTURAL STATISTICS SERVICE SO THAT THE INFORMATION IN THEIR PUBLICATION WILL REFLECT THE MOST RECENT ACREAGES OF IRRIGATED CORN, AND WHEAT COMPARED TO DRYLAND CORN, AND WHEAT, AND THEIR RESPECTIVE YIELDS. THE ALLOCATION PROCESS IS A DETERMINATION MADE BY CCWCD, BASED ON THEIR ANALYSIS OF THE AMOUNT OF WATER THEY NOW OWN. NON-METERED WELLS WILL BE NOTIFIED AS TO THE NUMBER OF ACRES YOU CAN IRRIGATE. METERED WELLS WILL BE GIVEN A 40-50% ALLOCATION AS NEEDED, BASED ON HISTORICAL USE, AND APPLYS TO WATER PUMPED FROM WELLS ONLY. ALL MEMBERS' WELLS WILL BE METERED AT THE END OF TWO YEARS. MEMBERS MIGHT HAVE SURFACE WATER AVAILABLE, AND OTHER OPTIONS THEY CAN USE. THE CCWCD DOES NOT TELL THEIR MEMBERS HOW MUCH WATER THEY CAN APPLY. THEY DO NOT MAKE MANAGEMENT DECISIONS FOR THEIR MEMBERS. I RECOMMEND THE BOARD ACCEPT THE CURRENT VALUES ON THESE PARCELS. THE LAND HAS BEEN VALUED ACCORDING TO THE RECOMMENDATIONS OF THE DIVISION OF PROPERTY TAXATION, AND THE LAWS THEREIN. THANK YOU. CBOE_AGLANG_010998 Page 14 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) 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 Soil Conservation Service (SCS) 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 Soil Conservation Service soil survey guidelines. These guidelines include eight general land classifications. CBOE_AGLAND_010998 Page 15 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 22, 2005), and pictures taken 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. INDICATED VALUE Improvements 0.00 Land 39,935.17 Total: 39,935.00 The soil types found in the subject property are (insert all soil types here). ABSTRACT CODE #, AGRICULTURAL CODE; 4107 Till 4107 TI 4167 EVII 4127 FIV The above information is from the Weld County Soil Survey publication of the National Cooperative Soil Survey, a joint effort of the United States Department of Agriculture Soil Conservation Service and Forest Service in cooperation with Colorado Agricultural Experiment Station. CBOE_AGLAND_010998 Page 16 NOTICE OF ADJUSTMENT OFFICE OF COUNTY ASSESSOR 1400 NORTH 17th AVE. / PT SE4 15-4-64 LOT B REC EXEMPT cREEL4Y,EXT. I// �VV"PPS C RE-1436 (3 . 17R2D) vHONE(97o) REELEY,CO 0631 www.co.weld.co.us ElkOWNER: MILEAGE BROTHERS INC COLORADO • MILLAGE BROTHERS INC LOG 2290 22744 WELD CO RD 59 PARCEL 105315000022 ACCOUNT R0206093 KERSEY, CO 80644 YEAR 2005 73 -77 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): t= Agricultural land - The value is determined soley by the earningri ' --- • 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: • Your ag 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 VALUE PRIOR TO REVIEW AFTER REVIEW AG LAND 51254 39935 • TOTALS $ $ 51254 S39935 APPEAL DEADLINES: REAL PROPERTY-JULY 15,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(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. By: Stanley F. Sessions 06/24/2005 WELD COUNTY ASSESSOR DATE ADDITIONAL INFORMATION ON REVERSE SIDE PR-207-87/03 YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR' S DECISION The County Board of Equalization will sit to hear appeals beginning July I and continuing through August 5 for real property (land and buildings) and personal property (furnishings, machinery, and equipment). § 39-8-104 and § 39- 8-107(2), C.R.S. APPEAL PROCEDURES: If 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 15 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 NOTIFICATION OF HEARING: You will be notified of the time and place set for the hearing of your appeal. COUNTY BOARD OF EQUALIZATION' 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 5. TAXPAYER RIGHTS 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): Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, (303)866-5880. www.dola.colorado.uov/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, you must file an appeal with the Board of Assessment Appeals by September 12. 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. 71-1,4c Sic 442/ IS, 99y 7 /z os 51ONA UREOF Phi 1!I0'.LIt DAIS PR-207-87/01 4 CLERK TO THE BOARD PHONE (970)356-4000 EXT 4217 FAX: (970) 352-0242 r�' WEBSITE: www.co.weld.co.us 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 C. COLORADO July 19, 2005 MILLAGE BROTHERS INC 22744 WELD CO RD 59 KERSEY CO 80644 Parcel No.: 105315000022 Account No.: R0206093 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 4, 2005, at or about the hour of 2:00 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 5, 2005,and mailed to you on or before August 12, 2005. 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 request it directly from the Assessor's Office by fax (970) 304-6433, or by calling (970) 353-3845. Upon receipt of your 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. MILLAGE BROTHERS INC - R0206093 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 � FDEQUALIZATION dA Donald D. Warden Clerk to the Board cc: Stanley Sessions, Assessor MBI Millage Brothers Inc. 22744 Rd. 59 *Kersey, CO 80644 • (970)353-7429 July 12, 2005 Weld County Board of Equalization 915 10`h Street P.O. Box 758 Greeley, CO 80633 Dear Board of Equalization: The purpose of this letter is to appeal the Assessor's decision for the following properties. Recently the Central Colorado Water Conservancy District has substantially changed their water allocation policies and procedures. These changes essentially change the status of"irrigated"acres to"non-irrigated"acres. Accordingly, the property tax status must be changed to reflect the current status. Please note we are not changing the permanent status of these acres and this appeal in no manner shall be taken as a"thy-up" agreement. We fully intend to irrigate said land when more is allocated. We propose these valuations change periodically as additional water is allocated. 105315000022 R0206093 39,935 40% 15,974 105312000028 R4268986 72,303 40% 28,921 105311000012 R0044291 32,852 50% 16,426 105311000013 R0044391 38,428 50% 19,214 105301000028 R0124991 28,476 50% 14,238 96310000035 R4092486 27,827 40% 11,131 96303000036 R4081086 20,294 40% 8,118 96303000037 R4081286 11,962 40% 4,785 Sincerely, /(‘ kid747/ Eric D. Millage Hello