HomeMy WebLinkAbout20032117.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
PETITION OF:
PARAL JUNE
4291 W 15TH ST LN
GREELEY, CO 80634
DESCRIPTION OF PROPERTY: ACCOUNT#: R0185290 PARCEL#: 095911330047 -
GR CC-TC1 R8 L8 COUNTRY CLUB ESTATES PUD TRACT C 1ST REPLAT 4291 W 15
STLN GREELEY 00000
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 being present, and
WHEREAS, the Board has made its findings on the evidence, testimony and
remonstrances and is now fully informed.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Weld County, acting as the Weld County Board of Equalization, that the evidence presented at
the hearing clearly supported the value placed upon the Petitioner's property, after review by the
Weld County Assessor. Such evidence indicated the value was reasonable, equitable, and
derived according to the methodologies, percentages, figures and formulas dictated to the Weld
County Assessor by law. The assessment and valuation of the Weld County Assessor shall be,
and hereby is, affirmed as follows:
ACTUAL VALUE
AS DETERMINED
BY ASSESSOR
Land $ 55,181
Improvements OR
Personal Property 146,576
TOTAL $ 201,757
2003-2117
AS0055
RE: BOE - PARAL JUNE
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
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.
2003-2117
AS0055
RE: BOE - PARAL JUNE
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 25th day of July, A.D., 2003.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
�` •�- ILA d at 4 EXCUSED
j
Davi L g Chair
le r'�o the Board t
i
Ya,---
r Robert D. Masden, Pro-Tern
to the Board ' EXCUSED
M. J. Geile
APPROVED AS TO FORM: at\_` S4,.../
ln�' 4-(Q' William H. Jerke,
Alsamy Attomeff it) Sul '1^1
4�n Glenn Vaad
Date of signature: ) - Z /
2003-2117
AS0055
NOTICE OF ADJUSTMENT OFFICE OF COUNTY ASSESSOR
1400 NORTH 17th AVE.
a GR CC—TC1R8 L8 COUNTRY CLUB ESTATES GREELEY,CO80631
f ! ' PUD TRACT C 1ST REPLAT SITUS : 4291 PHONE(970)3533845,EXT.3650
W 15 STLN GREELEY 00000
Ink
OWNER: PARAL JUNE
COLORADO
PARAL JUNE LOG 124
4291 W 15TH ST LN PARCEL 095911330047
ACCOUNT R0185,290
GREELEY, CO 80634 YEAR 2003'
The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor hasenumcd that
your property should be included in the following category(ies):
Residential property - The property is valued by the market n
aproach to value .
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:
The value of your property was adjusted to reflect the market price paid during
the base period of January 1, 2001 to June 30 , 2002 . This value is then time
adjusted to June 30, 2002 . This time adjustment may show a higher value for
your property than you actually paid if the market was continuing to go up over
that period of time .
PETITIONER'S ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE
OF VALUE ACTUAL VALUE ACTUAL VALUE
PRIOR TO REVIEW AFTER REVIEW
RESIDENTIAL 208276 201757
TOTALS $ $ 208276 $ 201757
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.
By: Stanley F. Sessions 06/26/2003
WELD COUNTY ASSESSOR DATE
15-DPT-AR
Form PR-207-87/03 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 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 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:
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.gov/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.
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NOTICE OF VALUATION
REAL PROPERTY 82568
This Is Not a Tax Bill
LEGAL DESCRIPTION: Stanley F. Sessions
67377 Weld County Assessor
GR CC-TCIR8 L8 COUNTRY CLUB ESTATES PUD 1400 N. 17th Avenue
TRACT C 1ST REPLAT SITUS:4291 W 15 ST Greeley, CO 80631
LN GREELEY 00000
Date: 5/01/03
HEARING DATES: 05/01/03-06/02/03
LOCATION: 1400 N 17th Avenue
OFFICE HOURS: 8:30-4:30
PARALJUNE TELEPHONE NO: (970) 353-3845 x-3650
4291 W 15TH ST LN FAX NO: (970) 304-6433
GREELEY CO 80634
TAX YEAR: 2003
TAX AREA: 0600
PARCEL NO: 095911330047
ACCOUNT NO: R0185290
PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/
CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE
RESIDENTIAL 192369 208276 15907
TOTAL 192369 208276 15907
Parcel# 095911330047
Account# R0185290
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 pro tels, •efore 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 aotual-Talue (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:
PRIMARY BUILT AS Ranch 1 Story
BUILT AS SQUARE FOOTAGE* 1633
YEAR BUILT 1994
TOTAL BASEMENT SQUARE FOOTAGE 1633 6 d (,
TOTAL BUILDING COUNT 1
TOTAL GARAGE SQUARE FOOTAGE 504
di(
*The square footage listed is the total exterior square footage and may include other structures on the property.
YOU HAVE THE RIGHT TO APPEAL
YOUR REAL PROPERTY VALUE OR ITS CLASSIFICATION
APPEAL PROCEDURES
APPEAL BY MAIL: If you choose to mail a written appeal, you may elect to complete the appeal portion
of this form, detach it, and mail or FAX it to the Assessor at the address listed on this Notice of Valuation.
To preserve your right to appeal, your mailed appeal must be postmarked no later than June 2.
TO PRESERVE YOUR APPEAL RIGHTS, YOU MAY BE REQUIRED TO PROVE YOU HAVE FILED A
TIMELY APPEAL;THEREFORE,WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF
OF MAILING.
APPEAL IN PERSON: If you choose to appeal your valuation in person, please call the Assessor's Office at
(970) 353-3845 ext.3657 to make an appointment to meet with an a praiser.-Please bring all materials you wish
considered to the appointment. To preserve your right to appeal,l you must appear in the county assessor's
office on or before July 2.
ASSESSOR'S DETERMINATION: The Assessor must make a decision on your appeal and mail a Notice of
Determination to you by the last regular working day in June.
APPEALING THE ASSESSOR'S DECISION: If you are not satisfied with the Assessor's determination,or
if you do not receive a Notice of Determination from the Assessor,you must file a written appeal with the County
Board of Equalization on or before July 15.
AFTER THESE DATES,YOUR RIGHT TO PROTEST IS LOST.
REAL PROPERTY APPEAL FORM
YOU MAY ELECT TO COMPLETE THE FORM WHICH FOLLOWS TO APPEAL YOUR
PROPERTY VALUATION OR CLASSIFICATION.
Completing the Real Property Questionnaire which follows will help you determine an estimate of value for your
property,which can be compared to the value determined by the Assessor. Colorado law requires application of
the market approach to value for residential properties (includes apartments) and consideration of the cost,
market, and income approaches to value for vacant land, commercial, and industrial properties.
REAL PROPERTY QUESTIONNAIRE
ATTACH ADDITIONAL DOCUMENTS 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, will help you estimate the market value of your
property.
If available, attach a copy of any appraisal or written estimate of value.
Have similar properties in your immediate neighborhood sold?
DATE SOLD PROPERTY ADDRESS SELLING PRICE
Note: The Cost and Income Approaches are used for Non-Residential properties only.
COST APPROACH: This approach uses 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 new
Have changes been made since construction. 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 to operation of the buildings only. These statements should reflect the past
3 years of operation if possible. Also show rents of comparable properties if you have that information available.
If you have an appraisal showing the income approach which 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
of June 30, 2002 $
DOCUMENTATION - REASON FOR REQUESTING A REVIEW:
Verification: I the undersigned state the information and facts contained herein to be true to the best of my
knowledge regarding the property.
Signature: - _ Owner/Agent Date:
Address: Daytime Phone #:( )
17884
NOTICE OF VALUATION
REAL PROPERTY
This Is Not a Tax Bill LEGAL DESCRIPTION: Stanley F. Sessions
Weld Stanley
F. S Assessor
GR CC-TC1R8 L8 COUNTRY CLUB ESTATES PUDTRACT C 1ST REPEAT 1400 N. 17th Avenue
Greeley, CO 80631
Date: May 1,2001
HEARING DATES: 5/1/01 -6/1/01
PARAL JUNE LOCATION: 1400 N 17th Avenue
4291 W 15TH ST LN OFFICE HOURS: 8:30-4:00
GREELEY CO 80634 TELEPHONE NO: 970 353-3845 x-3650
FAX NO: ((970)) 304-6433
TAX YEAR: 2001
TAX AREA: 0600
PARCEL NO: 095911330047
ACCOUNT NO: R0185290
CLASSIFICATION PRIOR
AL VALUE ACTUAL VALUE DECREASE
RESIDENTIAL 171608 192969 i 21361
TOTAL 171608 192969 21361
Parcel# 095911330047
Account# R0185290
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 projected to be 9.00 %. Generally, all
other property, including vacant land, is assessed at 29%of actual value (39-1-104(1) and (1.5), C.R.S.). 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,
2000. The tax notice you receive next January will be based on that value. Appraisal data used to establish
value were gathered from the 18 month period ending June 30, 2000. If data is insufficient during this time
period, assessors may use data from the five-year period ending June 30, 2000. Data should be gathered in
six month intervals going back from June 30, 2000, until sufficient data is gathered.
The following property characteristics were used to estimate your property value:
PRIMARY BUILT AS Ranch 1 Story
BUILT AS SQUARE FOOTAGE* 1633 110,
YEAR BUILT 1994
TOTAL BASEMENT SQUARE FOOTAGE 1633
TOTAL BUILDING COUNT 1 TOTAL GARAGE SQUARE FOOTAGE 504 g?7 s t""/�im'
*The square footage listed is the total exterior square footage and may include other structures on the property.
•
YOU HAVE THE RIGHT TO APPEAL
YOUR REAL PROPERTY VALUE OR ITS CLASSIFICATION
APPEAL PROCEDURES
REAL PROPERTY APPEAL PROCEDURES
APPEAL BY MAIL: If you choose to mail a written appeal,you may elect to complete the appeal portion of
this form, detach it, and mail or FAX it to the Assessor at the address listed on this Notice of Valuation. To
preserve your right to appeal,your mailed appeal must be postmarked no later than May 29.
TO PRESERVE YOUR APPEAL RIGHTS, YOU MAY BE REQUIRED TO PROVE YOU HAVE FILED A
TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH
PROOF OF MAILING.
APPEAL IN PERSON: If you choose to present oral or written objections to the Assessor in person,you may
elect to complete the appeal form at the bottom of this page and deliver it to the Assessor at the address listed
on this Notice of Valuation. To preserve your right to appeal,you must appear in the county assessor's
office on or before June 1.
ASSESSOR'S DETERMINATION: The Assessor must make a decision on your appeal and mail a Notice of
Determination to you by the last regular working day in June.
APPEALING THE ASSESSOR'S DECISION: If you are not satisfied with the Assessor's determination,or
if you do not receive a Notice of Determination from the Assessor,you must file a written appeal with the County
Board of Equalization on or before July 16.
AFTER THESE DATES,YOUR RIGHT TO PROTEST IS LOST.
REAL PROPERTY APPEAL FORM
YOU MAY ELECT TO COMPLETE THE FORM WHICH FOLLOWS TO APPEAL YOUR
PROPERTY VALUATION OR CLASSIFICATION.
Completing the Real Property Questionnaire which follows will help you determine an estimate of value for your
property, which can be compared to the value determined by the Assessor._Colorado law requires application
of the market approach to value for residential properties(includes apartments) and consideration of the cost,
market, and income approaches to value for vacant land, commercial, and industrial properties.
REAL PROPERTY QUESTIONNAIRE
ATTACH ADDITIONAL DOCUMENTS 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, will help you estimate the market value of your
property.
If available, attach a copy of any appraisal or written estimate of value.
Have similar properties in your immediate neighborhood sold'?
DATE SOLD PROPERTY ADDRESS SELLING PRICE
Note: The Cost and Income Approaches are used for Non-Residential properties only.
COST APPROACH: This approach uses replacement cost new, less depreciation and is best when 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 new
Have changes been made since construction. 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 to operation ofthe buildings only. These statements should reflect the past
3 years of operation if possible. Also show rents of comparable properties if you have that information available.
If you have an appraisal showing the income approach which 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
of June 30, 2000 $
DOCUMENTATION - REASON FOR REQUESTING A REVIEW:
rieto0
CLERK TO THE BOARD
PHONE (970) 356.4000 EXT 4217
FAX: (303)35252-02442
WEBSITE: www.co.weld.co.us
91510TH STREET
P.O. BOX 758
O GREELEY, COLORADO 80632
IIP
COLORADO
July 16, 2003 •
PARAL JUNE
4291 W 15TH ST LN
GREELEY CO 80634
Parcel No.: 095911330047 Account No.: R0185290
Dear Petitioner(s):
The Weld County Board of Equalization has seta date of July 25,2003,at or about the hour of 11:00
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.
PARAL JUNE - R0185290
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 O EQUALIZATION
Carol A. Harding
Deputy Clerk to the Board
cc: Stanley Sessions, Assessor
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