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Home My WebLink About20032321.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO -ADJUST VALUE IN PART PETITION OF: GOLGART GREGORY J 6228 E WARDLOW RD LONG BEACH, CA 90808 DESCRIPTION OF PROPERTY: ACCOUNT #: N1030203 PARCEL #: 029726000001 - 3/48 MIN INT SW4 26 10 64 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 2003, 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 2003, claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner not being present or represented, 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 Board of Equalization, that the evidence presented at the hearing supported, in part, the value placed upon the property by the petitioner. The assessment and valuation of the Weld County Assessor shall be, and hereby is, adjusted as follows: ACTUAL VALUE AS DETERMINED ADJUSTED BY ASSESSOR ACTUAL VALUE Land $ 440 $ 80 Improvements OR Personal Property 0 0 TOTAL $ 440 $ 80 2003-2321 AS0055 /7J, 04 ,27- � I RE: BOE - GOLGART GREGORY J 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 thirty (30) days of this resolution: 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 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 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), 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. 2003-2321 AS0055 RE: BOE - GOLGART GREGORY J 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 5th day of August, A.D., 2003. BOARD OF COUNTY COMMISSIONERS W L COUNTY, COLORADO• Atetilka D vi . Long, Chair rk to the Board r 1861 'l o `` Ro ert D. den Pro-Tern Y '9P, ,r1 rk to the Bo „Li M. J. eile APPROVED AS TO FORM:0. William H rke ute44 As ant Co ty Attorney Glenn&d Date of signature: C//A 3 2003-2321 AS0055 NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR 140(1 NORTH 17th AVE. /J 3/48 MIN INT SW4 26 10 64 GREELEY.CO 80631 1 fit PHONE(970)355-3845.EXT.3650 't aim WLIDc OWNER: GOLGART GREGORY J COLORADO GOLGART GREGORY J LOG 4005 6228 E WARDLOW RD PARCEL 029726000001 ACCOUNT N1030203 LONG BEACH, CA 90808 YEAR 2003 The appraised value of property is based on the appropriate consideration of the approaches to value required by lay. The Assessor has determined that your property should he included in the following category{iest: All other property, including vacant land, is valued by considering the cost , market, and income approaches . If your concern is the amount of your property tax, local taxing authorities(counts,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 careluf!s studied all available information. giving particular attention to the specifics included on your protest and has de'.erntined the valuation(,}assigned to sour prnpern. The reasons tbr this determination of value are: Your minerals have been valued in accordance with Colorado law and instructions published by the state division of property taxation. Severed minerals are assessed by ownership. Discovery was by Mineral Deed, reception number 2947726 . Value placed by a formula set by the state of Colorado . PETITIONER'S ASSESSOR'S VALUATION . PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW NATURAL RESOURCES 440 440 TOTALS 5 S440 t40 APPEAL DL ADLINES. REAL PROPERTY—!ULS IS.PERSONAL.PROPERTY—JULY 21. If you disagree with the Assessor's decision,you have the right to appeal to the Conn h' 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. 07/23/2003 By: Stanley F. Sessions \VELD COUNTY ASSESSOR DATE 15-DP'LAR Form PR-207-8743 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 5 for real property (land and buildings) and personal property (furnishings, machinery, and equipment) 39-8-104 and 39-S- 107(2), C.R.S. APPEAL PROCEDURES: Iryou 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 21 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 rcc business days of that decision. The County Board must conclude its 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. wwvv.dola.colorado.eoy: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 11. 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 YOU APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. SIGMA tl,RI:or Pt:TITIONER 6228 East Wardlow Road Long Beach, CA 90808 July 15, 2003 Weld County Board of Equalization 915 10th Street Post Office Box 758 Greeley, Colorado 80632 Dear Board of Equalization, I am appealing the Weld County Assessor's decisions regarding: Notice of Denial 3/48 Mineral Interest NW4261064. Log 4006 Parcel 029726000001 Account N1030303 Year 2003 Assessor's Valuation $220 I am also appealing the Weld County Assessor's decisions regarding: Notice of Denial 3/48 Mineral Interest SE4 26 10 64. Log 4008 Parcel 029726000001 Account N1030403 Year 2003 Assessor's Valuation $440 I am also appealing the Weld County Assessor's valuation for a notice that was not received: SW4261064 Parcel 029726000001 Account N1030203 Year 2003 Assessor's Valuation $440 Minerals have never been harvested from the land. It is not known if the land has any mineral value. The land has never before been taxed for mineral value. Larger mineral interests, (14/48) are of less value, or none, compared to the smaller mineral interests, (3/48.) Based on the attached documents the valuation appears arbitrary and capricious. The correct valuation is what it has been historically, $0.00. I look forward to your reply. SincereVy " ` Greggry.i/G mart '' APPRAISAL REPORT OF REAL PROPERTY FOR COUNTY BOARD OF EQUALIZATION GREGORY J GOLGART PETITIONER V.S. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT SCHEDULE NUMBER: N1030203 LOG NUMBER: 4005 DATE: August 5, 2003 TIME: 8:00 AM BOARD: CBOE PREPARED BY MARY HAZEN Signature Date ASSESSOR'S OFFICE STAFF APPRAISER ASSESSOR VALUE $440.00 I' Y �. I 39-7-108 Taxation I 2,- ; , : i Source:L. 64:R&RE,p.711,§ 1.C.R.S. 1963:§ 137-7-7. i 39-7-108. Collection. Beginning January 1,1980,when taxes on oil and gas leaseholds and lands are due,such taxes shall be a debt due from the owner or the unit operator as the case may be and shall be recoverable by the treasurer by direct action in debt;except that such taxes treated as debt due from a fractional interest owner shall not exceed the amount • of taxes for which the fractional owner is liable,as provided in section 39-10-106.The trea- 9. surer may,also collect such debt as if the property were personal property. • Source:L. 79:Entire section added,p.1418,§2,effective April 25. • 39-7-109. Valuation of severed nonproducing oil or gas mineral interests. (1) The actual value of severed nonproducing oil or gas or oil and gas mineral interests shall be determined by the income approach capitalizing the annual net rental income for such non- - producing mineral interests at an appropriate market rate.If such severed mineral interests ' are unleased,the assessor shall use the average per acre annual rental of all such mineral - = interests under lease in the county or in the area to determine the actual value thereof. _ - (2) For the purposes of this section,"annual rental means annual rental payments,or other compensatory payments payable for the right to hold a mineral interest,which pay- ments are fixed and certain in amount and payable periodically over a fixed period calcu- lated on a twelve-month basis."Annual rental"shall be the representative annual rental for t • such mineral interests leased within the county or the area,and"annual rental"does not include royalty payments,advanced royalty payments,bonus payments,or minimum royal- ' ty payments covering periods when the mineral interests are not in production,even though • said payments may be fixed and certain in amount and payable periodically.For the pur- poses of this subsection (2),"royalty payments","advanced royalty payments",and"mini- mum royalty payments"are payments attributable to a portion of the current or future i mineral production of a mineral interest,paid for the privilege of producing minerals,and • "bonus payments"means compensation paid as consideration for the granting of a mineral • lease or other compensatory payments which are payable regardless of the extent of use of the mineral interest and which are fixed and certain in amount and may be payable in one ' or more periodical increments over a fixed period. Source:L. 85:Entire section added,p.1213,§ 10,effective May 9. • Equalization ARTICLE 8 County Boards of Equalization 39-8-101. County board of equalization- 39-8-108. Decision-review-opportunity to quorum. submit case to arbitration. - 39-8-102. Duties of county board of equal- i 39-8-108.5. Arbitration of property valuations - `'' ' ization. -arbitrators-qualifications- ;;: ,.::;'': = :''.•:: - 39-8-103. Notice of change in valuation. procedures. y`=: is= °;fir;:' ," '-:` 39-8-104. Notice of meeting. 39-8-108.7. Review of decision-effect of stip- ___ - `•7<�'' :::'•: - •':'`.'-z 39-8-105. Reports of assessor. • ulation by taxpayer.(Repealed) 39-8-106. Petitions for appeal. 39-8-109. Effects of board of assessment • i 39-8-107. Hearings on appeal. appeals or district court decision. . I39-8-101. County board of equalization-quorum. The board of county commissioners th of each county of the state,except e city and county of Denver,shall comprise the board of equalization of such county.In the city and county of Denver,the board of equalization • I shall be comprised of such of its officers as may be provided by its charter.A mainritv of the 1 6.84 LEVEL OF VALUE FOR NONPRODUCING PATENTED MINING CLAIMS All nonproducing patented mining claims must be valued at the specified year's level of value using the manuals and associated data as supplied by the Division of Property Taxation. Actual value of nonproducing lands and mineral interests is to be correlated to the end of the data collection period as specified in the statutes. The appraisal date for these classes of property is June 30 of the year prior to the year of reappraisal. Exact wording of the level of value statutes is contained in 39-1-104 (10.2) through (12.4), C.R.S. NONPRODUCING SEVERED MINERAL INTERESTS Severed mineral interests are separate ownerships of minerals in place and do not include surface land. Colorado statutes require the assessment of nonproducing severed mineral interests and provide for their valuation. Statutory References Severed Minerals Severed mineral interests, other than oil and gas interests, must be valued by consideration of the three approaches to value, pursuant to 39-1-103(5), C.R.S. Lessors of severed minerals are required to file rental information with the county assessor. Taxpayer to furnish information - affidavit on mineral leases. (2) Within ten days after the execution of a mineral lease, a lessor shall file with the assessor an affidavit stating the annual net rental payable under such lease for the purposes of determining the actual value of such mineral interest where the income approach to appraisal is utilized by the assessor. Such affidavit shall constitute a private document and shall be available on a confidential basis as provided in section 39-5-120. 39-5-115, C.R.S. Any taxpayer who owns land where some or all of the mineral estate has been severed can require the assessor to place the mineral interest on the tax roll, according to the provisions of 39-1-104.5, C.R.S. Proof of ownership and the record of creation of the severed mineral interest must be provided to the county assessor. 15-DIVISION-AS PUB ARL 3 1-89 Revised 1-03 2 6.89 Example: Mill levy (decimal equivalent) x assessment rate (29%) = ETR Discount rate + ETR = Capitalization rate Economic Annual Net Rental Capitalization Rate = Actual Value .045A x .29 = .01305 rounded to .013 .10838 + .013 = .1213 rounded to .12 $2.00° .12 = $16.67 per net mineral acre actual value A Assumed mill levy for example only. a Refer to Addendum VI-B or VI-C for the appropriate discount rate. The effective tax rate must be separately calculated and added to the discount rate to equal the capitalization rate. ° Determined from analysis of severed mineral leases within the county. if the taxpayer owns 60 net mineral acres, the assessed value is computed as follows: 60 x $16.67 $ 1 ,000 Actual value $ 1,000 x .29 Statutory assessment rate $290 Assessed value Severed Mineral Interests In Production When natural resource land is valued for assessment solely on the basis of production during the previous year, an additional separate assessment of the severed mineral interests would constitute double assessment of the minerals. There should not be a separate assessment of severed mineral interests during the years of mineral production. However, if the severance is for a mineral not under production, the severed mineral interest must be assessed separately. 15-DIVISION-AS PUB ARL 3 1-89 Revised 1-03 3 111111111111111111111111111ii till DID!III 111111111 ill 726 2947726 06/01/2002 11:13A JA Suki Teukamota — 1 of 2 R 10.00 0 0.00 Weld County CO PERSONAL REPRESENTATIVE'S MINERAL DEED (Distribution) THIS DEED is made by Luella Golgart Miller and Esther Golgart Stecklein as Co-Personal Representatives of the Estate of Minnie K. Golgart, deceased, Grantors, to Gregory J. Golgart, Grantee,whose legal address is 6228 East Wardlow Road,Long Beach, California 90808. WHEREAS, the decedent died on the date of March 26, 1999 and Grantors were duly appointed Co-Personal Representatives of said Estate by the District Court in and for the County of Weld,State of Colorado,Probate No.99 PR 146,on the date of May 19,1999,and are now qualified and acting in said capacity. NOW, THEREFORE, pursuant to the powers conferred upon Grantors by the Colorado Probate Code, Grantors do hereby convey, assign, transfer and release unto Grantee, without warranty of title and without warranty as to the condition of the property,as the person entitled to distribution as a beneficiary pursuant to the Amended Order For Final Settlement And Distribution dated February 8,2002, the following-described real property consisting of minerals situate in the County of Weld, State of Colorado: An undivided 3/48ths interest in all oil,gas,and other minerals of whatever kind or nature owned by Grantor, lying in,under, upon and that may be produced from the following properties: Parcel 1 The NE'A of NW'h of Section 28, "Township 9 North, Range 64 West of the 6th P.M.,County of Weld,State of Colorado. Parcel 2 The SW'/ of Section 26,Township 10 North,Range 64 West of the 6th P.M.,County of Weld,Statement of Colorado. Parcel 3 The NW% of Section 26,Township 10 North,Range 64 West of the 6th P.M.,County of Weld,State of Colorado. Parcel 4 The SE% of Section 26,Township 10 North, Range 64 West of the 6th P.M.,County of Weld,State of Colorado. • Parcel 5 Section 29, Township 8 North, Range 62 West of the 6i°P.M., County of Weld, State of Colorado (if any minerals are owned by Grantor in said Section 29). Together with all of Grantors'rights of access appurtenant thereto. With all appurtenances,subject to covenants,easements,conditions,reservations,rights of way,mineral reservations, oil and gas leases,mineral leases and restrictions, and agreements and exceptions, all of record or as may exist by use,and subject to all governmental laws, rules and regulations,and subject to general property taxes and assessments for the year 2002. As used herein,the singular includes the plural and the plural the singular. Executed: 72rG-rtA j;, z00 r _Yia-� , /�ef'�� 1' Luella Golgart Mille, o-Personal Representative of the Estate ta of Minnie K. Golgart,Deceased S�.difi rt),-21e; » rko-, P. k Esther Golgart S cklein Co-Personal Representative of the Estate of Minnie K. Golgart,Deceased 4 1111111 11111 ITE II IIIIIIII IIII 111111111 11111 1111111 2947726 05/01/2002 11:13A JA Saki 7sukamoto 2 of 2 R 10.00 0 0,00 Weld County CO ST.ATE OF COLORADO )ss. COUNTY OF WELD The foregoing instrument was acknowledged before me this 12th day of March, 2002, by Luella Golgart Miller and Esther Golgart Stecklein,as Co-Personal Representatives of the Estate o me K. Golgart, Deceased. •= •'a•" s my hand and official seal. _ 1tU •1 q 1j-C;omtnission expires: 11/24/ns ita: V L �C p 1/ /7Q.L,— Notary Public ucnnsuvxn,om1pdurnid., 5 FORMULA APPLIED TO N1030203 SEVERED MINERAL OWNERSHIP .068624 Mill Levy x .29% .01990096 + .1066 Discount Factor .12650096 1 _ .12650096=7.905078348 (price per acre) 7.905078348 x 56 acres involved =$442.68 rounding to $440 actual value $440 x .29% = $127.60 rounding to $130 assessed value $130 x .068624 (mill Icvy) - $8.92 taxes due 6 ( -1 > : i I Cancel STR 26-10-64 Mill Ley • • I I AFIC — - _' Owner Name/Address 68.624000 A-count r GOLGART GREGORY J Legal Description N1030203 N:6228 E WARDLOW RD 'LONG BEACH CA 90808 13148 MIN 1NT SW4 26 10 64 Year District 20031204 • Apr Dist St I • I : Parcel Number • MH Space Seq 0297-26-0-00-001 Street No Dir No# Street Name Type i Location City Location Zip Acct Type Lagt BACode Owner Id Owner Location Map No • Business Name Version • V .Date Time ID Appl New Version 20030605000 05-JUN-2003 • 01:29 PM CBA AIMS 20030718000 Name •' Tax Items:': Protest(T) ;. .1 CAMA(A) TYPE ACTUAL ASSD ACRES SQ FT Situs I ; Pre/Sue .._, Mobile Authn Personal(P) LAND 440 130 56.000 0 IMPS 0 0 0 Mobile W!° Remarks L. Value I I Oil and Gas 1'I Tract Tax Sale I , State Asd L I Recording I. I Condo • Spc Asmt I Control I Imaging .-----•• • •• • • - - I ` Block TOTAL 440 130 Mines • ., History Sales ; ! Sibling Sketch Queries Misc(N ! Flags Exemption ';ACCOUNT Current Year Prior Version Tax Trx Prior Year Ne(x)t Version Abatement , Next Year Characteristics Property Card • Update i Clear Exit j Class Cd Description Ratio I�1.^, Account No Tax Year 5170 SEVERED INTS-MINERALS 29.000000000 1:=I N1030203 2003 C? Actual Value PR Actual Value Assessed Value Tax Area Y 440 130 1204 Acres Square Feet Units OIG Wells O/G Production 56.000 PRORATION 1 Insert Mobile Home Move In Date Move Out Date Months j Update Start Date End Date Reason IL Delete Exempt/Pro Rate I Clear i Exit - -'- - ._.. - - - -- -••- '-••- - - - _ ._ L . CLASSCD AREAID ACTUAL ASSESSVAL ACRES SQFT UNITS • SORT By 5170 1204 440 130 56 (4, Class Code 'C; Sequence f) Tax Area TYPE ACTUAL ASSD ACRES SO FT ------__..'-1 NATURAL RESOU 440 130 56.000 II I 8 NOTICE OF VALUATION REAL PROPERTY This Is Not a Tax Bill NOV# 131383 LEGAL DESCRIPTION: Stanley F. Sessions Weld County Assessor 1400 N. 17th Avenue Greeley, CO 80631 3/48 MIN INT SW4 26 10 64 Date: HEARING DATES: 05/01/2003 LOCATION:OFFICE HOURS: 06/16/03 07/07/03 TELEPHONE NO: 1MOL, 3 1- e GOLGART GREGORY J FAX NO: (970T304-6433' 6228 E WARDLOW RD LONG BEACH CA 90808 TAX YEAR: TAX AREA: PARCEL NO: 2003 ACCOUNT NO: 1204 029726000001 N1030203 PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/ CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE NATURAL RESOURCE 0 440 440 TOTAL -0 440 440 Parcel# 029726000001 N103Account# p To appeal by mail, list your name, address, and phone# below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Name: _ Weld County Assessor Address: 1400 N. 17th Avenue Greeley, CO 80631 Phone: An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for residences is/was projected to he %. Generally, all other property, including vacant land, is assessed at 29%of actrlal9lue (39-1-104(1) and (1.5), C.R.S.), and Section 3 of Article X of the Colorado Constitution. A change in the projected residential assessment percentage is not grounds for an appeal of value or abatement of taxes. (39-5-121(1), C.R.S.) Your property was valued as it existed on January 1 of the current year. The "current year actual value" represents the actual value of your property as of the appraisal date. The appraisal date is June 30, 2002. The tax notice you receive next January will be based on that value. If the senior citizen property tax exemption has been applied to your property, it is not reflected in the value shown above, but it will be reflected in the taxes due on your January tax bill. The value on this notice is the full actual value. Appraisal data used to establish value were gathered from the 18 month period ending June 30, 2002. If data is insufficient during this time period, assessors may use data from the five-year period ending June 30, 2002. Data should be gathered in six month intervals going back from June 30, 2002, until sufficient data is gathered. • The following property characteristics were used to estimate your property value: 9 Account # N1030203 To appeal by mail, list your name, address, and phone #below, detach the lower portion of this notice and mail in`accordance with instructions on the reverse side to: Name: Weld County Assessor Address:_(Q� _, .41/?)Lt?Lv • 1400 N. 17th Avenue cry cfC aS Greeley, CO 80631 Phone: 6 :_ An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for residences is/was projected to be 8.04 %. Generally, all other property, including vacant land, is assessed at 29% of actual value (39-1-104(1) and (1.5), C.R.S.), and Section 3 of Article X of the Colorado Constitution. A change in the projected residential • assessment percentage is notgroimds for an appeal of value or abatement of taxes. (39-5-121(1), C.R.S.) Your property was valued as it existed on January 1 of the current year. The "current year actual value" represents the actual value of your property as of the appraisal date. The appraisal date is June 30, • 2002. The tax notice you receive next January will be based on that value. If the senior citizen property tax exemption has been applied to your property, it is not reflected in the value shown above, but it will be reflected in the taxes due on your January tax bill. The value on this notice is the full actual value. Appraisal data used to establish value were gathered from the 18 month period ending June 30, 2002. If data is insufficient during this time period, assessors may use data from the five-year period ending June 30, 2002. Data should be gathered in six month intervals going back from June 30, 2002, until sufficient data is gathered. 'The following properly characteristics were used to estimate your property v• _d cT\TEiJ • l' 0 } WELDCOUNTYsU 2 1 ASSESSOR Greeley, Colorado • • *The square footage listed is the total exterior square footage and may include other structures on the property. ATTACH ADDITIONAL DO<._.IMENTS AS NECESSARY • MARKET APPROACH: This approach to value uses sales from the appropriate time period to determine the . actual value of your property. The following items, if known, :gill help you estimate the market value of your • property. If available, attach a copy of any appraisal o; written esiii.Iue of value. Have similar properties in your immediate neighborhood s,}id.' . DATE SOLD PROPERTY ADDRESS SELLING PRICE • Note: The Cost and Income Approaches are used or Non-Residential properties only. • COST APPROACH: This approach u ses replacement c ost new, I ess depreciation and i s b est w hen the structures are new or less than 5 yrs old. If the structure is less than 5 yrs old please answer the following: Type of Structure _ Cost to construct newHave changes been made suice construe+to.:. Please describe them. Type of change_—_. . _— Cost • Type of change _—_ Cost—.- --..__._—_.__ Type of change Cost__` _-- INCOME APPROACH: This approach uses net income from operation of a property which was rented or • leased the previous year and converts the net income into actual market value. Please attach operating statements showing income and expenses related !c•operation of be building.s only. These statements should reflect the past • 3 years of operation if possible. Also show:-cr:ts at comparable properties if volt have that information • If you have an appraisal showing the income approach :htc.h was done in the past 2 years, please attach also. Based upon the information shown above please give your estimate of the true market value of your property as • DOCUMENTATION - REASON FOR REQUESTING A REVIEW: • - • On appraisal in the matter of the estate of Minnie K. Gologart all natural resources were valued at a nought amount. . Verification: I the undersigned state the information And facts contained herein to be true to the best of my knowledge regarding the property. Si nature: A-r-T ')wner"Ageut Date: ...s."---://A.Vae3 Add /ed Daytime Phone :t:(r`Z,Z) La?' At) c/r_ 9O$1oci5 NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR K- 1400 NORTH 17th AVE. 3/48 MIN TNT SW4 26 10 64 NORTH 8063 I 50 PHONF.(970)353-3845,EXT.3650 WLLDc OWNER: GOLGART GREGORY J COLORADO GOLGART GREGORY J LOG 4005 6228 E WARDLOW RD PARCEL 029726000001 ACCOUNT N1030203 LONG BEACH, CA 90808 YEAR 2003 The appraised value of propert} 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): All other property, including vacant land, is valued by considering the cost, market , and income approaches . 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 as1<your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information. riving 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 minerals have been valued in accordance with Colorado law and instructions published by the state division of property taxation. Severed minerals are assessed by ownership . Discovery was by Mineral Deed, reception number 2947726 . Value placed by a formula set by the state of Colorado. PETITIONER'S ASSESSORS VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW NATURAL RESOURCES 440 440 TOTALS S $440 gd40 APPEAL DEADLINES: REAL PROPERTY-JULY 15,PERSONAL PROPERTY—JULY 21. 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. 06/26/2003 By: Stanley F. Sessions WELD COUNTY ASSESSOR DATE 15-D PT-AR Form PR-207-87/U3 ADDITIONAL INFORMATION ON REVERSE SIDE 12 YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 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 21 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 and render decisions by August 5. TAXPAYER RIGHTS FOR FURTHER APPEALS: f you are not satisfied with the County Board of Equalization's decision you must file within thirty days of the 2ounty 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.govfbaa _. • . 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 • f you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board sf Assessment Appeals by September 11. CO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF )F MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION n the space below, please explain why you disagree with the Assessor's valuation. iN ACCORDANCE WITH 39- 106(1.5), C.R.S., IF YOU APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION )F VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. S e- L�osea e Y 4 - O I �e C v Y re cz s SeSS'Yr•e,x.- b, 1S c�,Y Y � Yy /1 Ccc_ r Ci q() S rer-5.—y re. to s V -�- ass � �ti �o 13 6228 East Wardlow Road Long Beach, CA 90808 July 15, 2003 ,.2.7:3 E 6 AH c• L,, �•� IL:Li Weld County Board of Equalization 915 10th Street Post Office Box 758 Greeley, Colorado 80632 . -- Dear Board of Equalization, I am appealing the Weld County Assessor's decisions regarding: Notice of Denial 3/48 Mineral Interest NW4 26 10 64. Log 4006 Parcel 029726000001 Account N1030303 Year 2003 Assessor's Valuation $220 I am also appealing the Weld County Assessor's decisions regarding: Notice of Denial 3/48 Mineral Interest SE4 26 10 64. Log 4008 Parcel 029726000001 Account N1030403 Year 2003 Assessor's Valuation $440 I am also appealing the Weld County Assessor's valuation for a notice that was not received: SW4 26 10 64 Parcel 029726000001 Account N1030203 Year 2003 Assessor's Valuation $440 Minerals have never been harvested from the land. It is not known if the land has any mineral value. The land has never before been taxed for mineral value. Larger mineral interests, (14/48) are of less value, or none, compared to the smaller mineral interests, (3/48.) Based on the attached documents the valuation appears arbitrary and capricious. The correct valuation is what it has been historically, $0.00. ook forwar - u 1\ Sincer:►�, 14 SUMMARY Multiple Mineral Accounts Parcel: 029726000001 Account4 Owners Name Share Valuation N1020203 CNB/BW MINERAL ACCOUNT land value= $620 N1029703 GOLGART STUART L 3/48 land value= $440 N1029803 GOLGART STUART L 3/48 land value= $220 N1029903 GOLGART STUART L 3/48 land value= $440 N1030203 GOLGART GREGORY J 3/43 land value= $440 N1030303 GOLGART GREGORY J 3/48 land value= $220 N1030403 GOLGART GREGORY J 3/43 land value= $440 N1030503 DIEHL MILDRED GOLGART 14/48 land value= $180 N1030603 DTFHL MILDRED GOLGART 14/48 land value= $180 N1030703 DIEHL MILDRED GOLGART 14/48 land value= $180 N1037803 STECKLEIN ESTHER GOLGART 14/48 land value= $0 N 103 7903 STECKLEIN ESTHER GOLGART 14/48 land value= $0 N1038003 STECKLEIN ESTHER GOLGART 14/48 land value= $0 15 Identify Results Page 1 of I Mineral Valuation Account#: N1020203 Parcel#: 029726000001 Owners Name&Address: Property Address: CNB/BW MINERAL ACCOUNT Street: %INDUSTRY CONSULTING GROUP City: P O BOX 659 WICHITA FALLS,TX 76307 Business/Complex: • Legal Description 1 MIN INT NW4 26 10 64 Land Value $620 Land Assessed Value $180 Impr.Value $ Impr.Asse;fed Value Total Value $620 Total Assessed Value $180 Total Taxes: $0.00 Amount Due: $0.00 Tax Area: Bordering County: Township Renae Section Ouart.Sect Subdivison f me Block# Lot# 10-64-26-0 .- a� Acres: Sq. Ft.: Sale Price Sale Date Deed Type Reception# $0 Identify Results Page 1 of 1 i Mineral Valuation Account#: N1029703 Parcel#: 029726000001 Owners Name&Address: Property Address: GOLGART STUART L Street: 1541 JOSIE City: LONG BEACH, CA 90815 Business/Complex: Legal Descriptlor3 3/48 MIN INT SW4 26 10 64 Land Value $440 Land Assessed Value $130 Impr.Value $0 lmpr.Assessed Value �0 Total Value $440 Tota!Assessed Value $130 Total Taxes: $0.00 Amount Due: $0.00 Tax Area: Bordering County: Township Range Section Quart,Sec. Subdivison Name Block# Lot# 10-64-26 -0 -- Acres: Sq.Ft.: Sale Price Sale Date Deed Type Reception# $0 Identify Results Page 1 of 1 Mineral Valuation Account#: N1029803 Parcel#:029726000001 Owners Name&Address: Property Address: GOLGART STUART L Street: 1541 JOSIE City: LONG BEACH, CA 90815 Business/Complex: Lecial Description 3/48 MIN INT NW4 26 10 64 Land Value $220 land Assessed Value $60 Impr.Value Impr.Assessed Value �0 Total Value $220 Total Assessed Value $60 Total Taxes: $0.00 Amount Due:$0.00 Tax Area: Bordering County: Township Range Section Quart=Sec Subdivison Name Blo k# L_ot# 10-64-26-0 -- Co Acres: Sq. Ft.: Sale_Price Sale Date Deed Tyne Rece Lion $0 • • Identify Results Page 1 of 1 Mineral Valuation Account#: N1029903 Parcel#: 029726000001 Owners Name&Address: Property Address; GOLGART STUART L Street: 1541 JOSIE City: LONG BEACH, CA 90815 Business/Complex: Legal pescrip�o 3/48 MIN INT SE4 26 10 64 Land Value $440 Land Assessed Value $130 lmpr.Value $0 I_pr.Assessed Value $0 Total Value $440 Total Assessed Value $130 Total Taxes: $0.00 Amount Due: $0.00 Tax Area: Bordering County: Township Range Section_Quart. Eubdivison Name Block*Lot 10 -64- 26 -0 -- tO Acres: Sq.Ft.: Sale Price Sale Date DeedTyps Reception # $0 Identify Results Page I of I Mineral Valuation Account#: N1030203 Parcel#: 029726000001 Owners Name&Address: Property Address: GOLGART GREGORY I Street: 6228 E WARDLOW RD City: LONG BEACH,CA 90808 Business/Complex: • Legal Description ti 3/48 MIN INT SW4 26 10 64 W �� Land Value $440 Land Assessed Value $130 Impr.Value Impr.Assessed Value .$0 Total Value $440 Total Assessed Value $130 • Total Taxes: $0.00 Amount Due; $0.00 Tax Area: Bordering County: Towt:ship_Kanae Section Quart.Sec. Subdivison Name Block*Lot# r.) 10-64-26-0 -- 0 Acres: Sq. Ft.: Sale Price 'ale Date Deed pq eception # $0 v' Identify Results Page 1 of 1 Mineral Valuation Account#: N1030303 Parcel#: 029726000001 Owners Name&Address: Property Address: GOLGART GREGORY) Street: 6228 E WARDLOW RD City: LONG BEACH,CA 90808 Business/Complex: t Legal Description I 3/48 MIN INT NW4 26 10 64 Land Value $220 Land Assessed Value $60 Impr.Value V Impr,Assessed Value $4 Total Value $220 Total Assessed Value $60 Total Taxes: $0.00 Amount Due: $0.00 Tax Area: Bordering County: Township Range Section Quart.Sec, Subdivison Name Block#Lot# 10-64-26-0 -- r Akres: Sq.Ft.: Sale Price Sale Date Deed Tvpe_ Reception # $0 Identify Results Page 1 of I Mineral Valuation Account#: N1030403 Parcel*: 029726000001 Owners Name&Address: Property Address: GOLGART GREGORY J Street: 6228 E WARDLOW RD City: LONG BEACH, CA 90808 Business/Complex: Legal Description ti 3/48 MIN INT SE4 26 10 64 Land Value $440 Land Assessed Value $130 Impr.Value 0 lmpr.Assessed Value '0 Total Value $440 Total Assessed Value $130 Total Taxes: $0.00 Amount Due: $0.00 Tax Area: Bordering County: 'I Township Range Section Quart.Sec.; Subdivison Name Block# Lot# N 10-64 -26 -0 Acres: Sq.Ft.: Sale Price Sale Date Deed Time Reception # $0 Identify Results Page 1 of 1 Mineral Valuation • Account#: N1030503 Parcel#: 029726000001 Owners Name&Address: Property Address: D]EHL MILDRED GOLGART Street: 27789 COUNTY RD 108 City: AULT,CO 80610 Business/Complex: ` Legal Description 14/48 MIN INT SW4 26 10 64 Land Value $180 Land Assessed Value $50 Impr.Value• 4.0 Impr.Assessed Value Total Value $160 Total Assessed Value $50 Total Taxes: $0.00 Amount Due: $0.00 Tax Area: Bordering County: 'owlishly Range Section Quart.Sec. Subdlyison Name Block#LQV. 10- 64 - 26 -0 - - N W Acres: Sq.Ft.: Sale Prics Sale Date Deed Type Reception # $0 Identify Results Page 1 of 1 Mineral Valuation Account#: N1030603 Parcel*:029726000001 Owners Name&Address: Proper _Address: DIEHL MILDRED GOLGART Street: 27789 COUNTY RD 108 City: AULT,CO 80610 Business/Complex: Legal Description 14/48 MIN INT NW4 26 10 64 k Land Value• $180 Land Assessed Value $50 Impr. Value 0 Impr. Assessed Value Total Value $180 Total Assessed Value $50 Total Taxes: $0.00 Amount Due: $0.00 Tax Area: Bordering County: Township Range Section Quart.Sec. Subdivison Name Block# Lot* 10- 64- 26 -0 - - Acres: Sq.Ft.: Sale Price Sale Date Deed Type Reception $0 Identify Results Page 1 of 1 Mineral Valuation Account#: N1030703 Parcel#: 029726000001 Owners Name&Address: Property Address: DIEHL MILDRED GOLGART Street: 27789 COUNTY RD 108 City: AULT, CO 80610 Business/Complex: Legal Description A 14/48 MIN INT SE4 26 10 64 Land Value $180 Land Assessed Value $50 Impr. Value Impr. Assessed Value Total Value $180 Total Assessed Value $50 Total Taxes: $0.00 Amount Due: $0.00 Tax Area: Bordering County: Township Range Section Quart.Sec. Subdivison Name Block# Lot# ro 10 - 64-26 -0 - - Acres: Sq. Ft.: Sale Price Sale Date Deed TyQg Reception # $0 Identify Results Page 1 of I Mineral Valuation Account#: N1037803 Parcel#: 029726000001 Owners Name&Address: Pr perty Address: STECKLEIN ESTHER GOLGART Street: 29008 WCR 108 City: AULT,CO 80610 Business/Complex: Legal Description {{ 14/48 MINERAL 1NT SW4 26 10 64 Land Vaipe $0 Land Assessed Value $0 Impr.Value $0 Impr.Assessed Value .52 Totat Value $0 Total Assessed Value $0 Total Taxes: $0.00 Amount Due: $0.00 Tax Area: Bordering County: tv Township Range Section Quart.Sec. Subdivison Name Block#Lot# 10 - 64- 26 -0 Acres: Sq. Ft.: Sale Price Sale Date Deed Typ Reception # $0 Identify Results Page 1 of 1 Mineral Valuation Account#: N1037903 Parcel#:029726000001 Owners Name&Address: Property Address: STECKLEIN ESTHER GOLGART Street: 29008 WCR 108 City: AULT, CO 80610 Business/Complex: leaat Description • 14/48 MINERAL INT NW4 26 10 64 Land Valu $0 Land Assessed Value $0 Impr Vaki •: V Impr.Assessed Value $� Total Value;, $0 Total Assessed Value $0 • ...Total Taxes: $0.00 Amount Due: $0.00 Tax Area: Bordering County: Township Range Section Quart.Sec. Subdivison Name Block# Lot# 10- 64- 26-0 - V Acres: Sq. Ft.: Sale Price Sale Date Qeed Typ eception ?Y $0 • Identify Results Page 1 of I Mineral Valuation__. Account#: N1038003 Parcel#: 029726000001 Owners Name&Address: Property Address: STECKLEIN ESTHER GOLGART Street: 29008 WCR 108 City: AULT,CO 80610 Business/Complex: Leoal Description 14/48 MINERAL INT SE4 26 10 64 1 . • Land Value $0 Land Assessed Value $0 impr.Value $0 Imar.Assessed Value V Total,Value $0 Total Assessed Value $0 Total Taxes: $0.00 Amount Due: $0.00 Tax Area: - Bordering County: Township Range Section Quart.Sec. Subdivisop Name B gck#Lot* r•.) 10-64-26-0 -- Acres: Sq.Ft.: Sale Price Sale Date Deed Type Reception # $0 ADJUSTED FORMULA APPLIED TO N1030203 SEVERED MINERAL OWNERSHIP .068624 x .29% .01990096 + .1066 Discount Factor .12650096 1 - .12650096=7.905078348 (price per acre) 7.905078348 x 10 acres involved= $79.05 rounding to $80 actual value $80 x .29% = $23.20 rounding to $20 assessed value $20 x .068624 (mill levy) _$1.37 taxes due Plus Treasurer's Fee applied ($5.00) = $6.37 29 6 CLERK TO THE BOARD 4°i PHONE (970) 356 (3003 EXT 4217 4 FAX: (303) 352-0242 WEBSITE: www.co.weld.co.us ' 91510TH STREET P.O. BOX 758 C. GREELEY, COLORADO 80632 COLORADO • • July 22, 2003 GOLGART GREGORY J 6228 E WARDLOW RD LONG BEACH CA 90808 Parcel No.: 029726000001 Account No.: N1030203 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 5, 2003, at or about the hour of 8:30 AM,to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Department of Public Health and Environment, Room 210, 1555 North 17th Avenue, 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 5,2003, and mailed to you on or before August 12, 2003. 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. GOLGART GREGORY J - N1030203 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 < /C/7 - y Carol A. Harding Deputy Clerk to the Board cc: Stanley Sessions, Assessor Hello