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�i STATE BOARD OF EQUALIZATION
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Lyle Kyle Heather Whiter Jo Ann Groff Senator Terry Phillips Representative Michael May Mary E.Huddleston
Chairman Vice Chairman Appointee of Designee of President Designee of Speaker of Properly Tax
Appointee of Designee of Gov. Gov.Bill Owens of the Senate, the House,Lola Spradley Administrator
Gov. Bill Owens Bill Owens John Andrews
ORGANIZATION: Colorado State Board of Equalization
CONTACT: Carol Schlauder
1313 Sherman Street, Room 419
Denver, CO 80203
(303) 866-2373
DATE OF NOTICE: September 30, 2003
DATE OF HEARING: October 14, 2003
NOTICE OF PUBLIC HEARING
The state board will begin the hearings on Tuesday, October 14, 2003, 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
Colorado Baptist Convention/American Baptist Churches of the Rocky Mountains
Poudre Valley Health Care, Inc.
Simla United Methodist Church
Anam Chara (2 Properties)
Denver Indian Center Development Corp.
Doric Lodge 25 AF &AM (2 Properties)
Colorado Baptist Convention/Hillcrest Baptist Church
Christ's Christian Church
AF &AM Wray Masonic Lodge 71
VFW Post 4265
Whole Life Christian Fellowship
1313 Sherman Street, Room 419, Denver, CO 80203, (303)866-237
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State Board of Equalization
September 30, 2003
Waivers (Continued)
Pilot Trust
Littleton Symphony
Denver International School
Platte Canyon Little League, Inc.
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 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
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.
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.
Introductory remarks and explanation by Rocky Mountain Valuation Specialists, 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
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State Board of Equalization
September 30, 2003
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.
THERE WERE NO RECOMMENDATIONS FOR REAPPRAISAL FOR 2003.
Issues
The issue of sales verification is a general problem. Counties are disqualifying sales in their
sales verification programs.
The issue of physical personal property audits by the counties is a problem. The percentage
of accounts audited have a wide range with many counties auditing less than 10% a year.
2002 Orders of Reappraisal and Orders of Payback
There were no orders of reappraisal issued for 2002; therefore, no reappraisal results to report.
There were no 2002 orders for payback of excess state aid to schools, cost of supervision, and
interest; therefore no payments to report.
COUNTY BOARD OF EQUALIZATION CHANGES.
There are no recommendations by the Property Tax Administrator regarding the County Board
of Equalization decisions.
CONSIDERATION OF ABSTRACTS OF ASSESSMENT
Acceptance of 61 county Abstracts of Assessment
Set hearing date to review and accept the Abstracts of Assessment of Boulder, Denver and
Jefferson Counties after the extended filing deadline of November 21 for December 1, 2003.
OTHER REPORTS
Recommendations of the Statutory Advisory Committee to the Property Tax Administrator from
its meeting held on September 18, 2003.
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 7,2003.
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