HomeMy WebLinkAbout20032269.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO - GRANT
PETITIONER'S APPEAL
PETITION OF: SUN HOMES
3332 COYOTE LANE
EVANS, CO 80620
DESCRIPTION OF PROPERTY: ACCOUNT #: M0154403 PARCEL#: 095925000061 -
EVS ALL CAVE CREEK PUD IMPS ONLY MH 2002-C2520438PAB 3390 BLUEGRASS CIR 43
EVANS 80620
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 represented by James Peyton, Attorney at law, 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
fully supported 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 $ 0 $ 0
Improvements OR
Personal Property 57,100 0
TOTAL $ 57,100 $ 0
2003-2269
AS0055
RE: BOE - SUN HOMES
Page 2
The above and foregoing Resolution was, on motion duly made and seconded, adopted by
the following vote on the 1st day of August, A.D., 2003.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
ATTEST:LI" EXCUSED
��� '' . David E. Long, Chair
WeldC• . r e Board
EXCUSED
Robert D. M en, Pro-Tem
BY:
O 5 '�' 1 M. J. ile
APPRo' •
William H. Jerk
4ty4uirney � I/ei-.62,i%
Glenn Vaad
Date of signature: O
2003-2269
AS0055
NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR
1400 NORTH!Jot AVE.
a EVS ALL CAVE CREEK PUD IMPS ONLY MH GRE#01, Akimo ELEY,CO80631
2002 C2520438PAB 339:0'8WEGRAS9 PHONE(970)353-3845,EXT.3650
CAA 43 -EVANS 80620
WIIDc. OWNER: SUN HOMES
COLORADO
SUN HOMES LOG 2406
3332 COYOTE LANE PARCEL 095925000061
ACCOUNT M0154403
EVANS, CO 80620 YEAR 2003
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):
Residential property - The property is valued by the market
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:
Inquiry only no changes made .
Property is exempt from taxation only if its located on dealers lot .
PETITIONER'S ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE
OF VALUE ACTUAL VALUE ACTUAL VALUE
PRIOR TO REVIEW AFTER REVIEW
RESIDENTIAL 57100 57100
7--
L..,_r r
C J
-, Lf !
, cL
TOTALS $ $ 57100 $57100
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-207-874)3 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 39-8-
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 EOUALIZATION'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.
DAIS
PETITION TO COUNTY BOARD
OF EQUALIZATION
July 14, 2003
Weld County Board of Equalization
915 10th Street
P.O. Box 758
Greeley, CO 80632
Re: Notice of Denial of Tax Payer's Protest of Tax Assessment
Property Owner: Sun Homes, Inc.
Your Log Number: 2406
Parcel Number: 095925000061
Account Number: M0154403
Tax Year: 2003
Property location: 3390 Bluegrass Circle, #43
Evans, Colorado 80620
To the Weld County Board of Equalization:
The Weld County Assessor by NOTICE OF DENIAL dated June 26, 2003, denied a protest
by Sun Homes, Inc., as the owner of a mobile home described in the enclosed NOTICE OF
DENIAL. This is an appeal of that denial.
I have enclosed a photocopy of the OBJECTION TO PROPERTY TAX ASSESSMENT
dated May 21, 2003, which my client provided to the Weld County Assessor. The only reason
provided by the Weld County Assessor for the denial of the protest of Sun Homes, Inc., is the
following: "Property is exempt from taxation only if it is located on dealers lot." Sun Homes, Inc.,
believes that the Weld County Assessor has interpreted the applicable Colorado Statutory provision
which governs this issue in an unduly narrow and restrictive manner.
Appeal is taken to the Board of Equalization because Sun Homes, Inc., believes that the
Weld County Assessor is in error in his interpretation of C.R.S. §39-5-203(3)(a)which provides that
"Mobile homes shall be exempt from property taxation while located on sales display lots of mobile
home dealers and listed as inventories of merchandise by such mobile home dealers." Sun Homes,
Inc., is a licensed mobile home dealer and the subject mobile home is located on a lot exclusively
for sales display purposes. The mobile home is not and never has been occupied by anyone as a
dwelling and upon its sale may or may not remain on the lot upon which it is presently located. The
purchaser may decide to move the home to another lot in the mobile home park if he so desires. It
should also be noted that the mobile home park is not owned and/or operated by Sun Homes, Inc.,
and Sun Homes, Inc., is not a landlord with the regard to the subject mobile home nor with regard
to other mobile homes located in the mobile home park. The mobile home, which is the subject of
Weld County Board of Equalization
July 14, 2003
Page 2
the present tax assessment, is listed as inventory in the inventories of merchandise maintained by
Sun Homes, Inc.
Sun Homes, Inc., believes that the application of the pertinent law by the Weld County
Assessor is flawed in that it offers no authority or explanation for its assertion that the subject
mobile home must be located on a"dealers lot"in order to be exempt from taxation. C.R.S. §39-5-
203(3)(a) quoted above uses the term "sales display lots" as one of the criteria for tax exemption.
It should be noted that there is no definition of that phrase within the statute nor is the narrow
interpretation of that phrase by the Weld County Assessor warranted by anything else contained
within the statute. I believe a Court of Law would apply existing case law which says that where
a statute contains no specific definition for terms or phrases used, those terms or phrases should be
given their usual and ordinary meaning in accordance with common usage. Obviously, the Weld
County Assessor has interpreted "sales display lots" from the statute to mean"dealers lot". What
exactly is a dealers lot? On what basis does the Weld County Assessor limit the plain language of
the statute to this narrow interpretation? Sun Homes, Inc., believes a"sales display lot" is any lot
used by a dealer to display a mobile home held as inventory for sale by a licensed dealer.
Sun Homes, Inc., believes that the interpretation of the Weld County Assessor arbitrarily
decided that a"sales display lot"can only be a display lot similar to one maintained by a car dealer:
a central location where models are lined up and displayed together. However, there is nothing in
the law that supports this interpretation or requires this conclusion.
In short, Sun Homes, Inc., is a licensed mobile home dealer and the mobile home described
herein above is held by Sun Homes, Inc., as inventory and is not subject to taxation. The Weld
County Assessor's determination that only mobile homes located on dealer's lots are exempt from
taxation is simply not supported by the plain language of the statute nor by a reasonable
interpretation of that statute in accordance with case law. For these reasons, the County Board of
Equalization should overturn the Assessor's decision and make the determination that the subject
mobile home is not taxable under the above circumstances.
Request is hereby made that the Board of Equalization set a time and place for the hearing
of this appeal.
Yours yery truly;..._
--- James J. Peyton
JJP:lmh
Enclosure
James J. Peyton
Attorney at Law
the Greeley Building
no Eleventh Avenue, Suite 205
Greeley, Colorado 80637
(970)356-8266
Ye(ecgyier(970)353-4025
May 21, 2003
CERFIHED MAIL
Mr. Stanley F. Sessions
Weld County Assessor
1400 North 17'h Avenue
Greeley, CO 80631
OBJECTION TO PROPERTY TAX ASSESSMENT
Dear Mr. Sessions:
I represent Sun Homes which is the property owner of the following described personal
property:
Tax year: 2003
Tax area: 2015
Parcel number: 095925000061 43 01
Account number: M0154403
Tax payer name: Sun Homes
Tax payer address: 3332 Coyote Lane, Evans, Colorado 80620
Tax payer's attorney: James J. Peyton
710 11th Avenue, Suite 205
Greeley, Colorado 80631
Telephone: (970) 356-8266
The Weld County Assessor has provided to Sun Homes a NOTICE OF VALUATION dated May
1, 2003, within which the Assessor values for property tax purposes a double wide mobile home
owned by Sun Homes and located within the Cave Creek Mobile Home Community at 3390
Bluegrass Circle, Evans, Colorado.
The tax payer believes the assessment of the Weld County Assessor to be incorrect in that
Sun Homes is alicensed mobile home dealer and the subject mobile home was and is located
on a sales display lot and listed as the tax payer's inventory of merchandise.
Mr. Stanley F. Sessions
May 21, 2003
Page 2
Under the provisions of C.R.S. §39-5-203 (3)(a) the subject mobile home is exempt from
property taxation. Therefore,protest of the Assessor's valuation is hereby made pursuant to C.R.S.
§39-5-122.
Attached hereto is a photocopy of the Assessor's NOTICE OF VALUATION as herein
above described.
Please schedule a date and time certain for the tax payer, Sun Homes, to appear through
counsel before the Weld County Assessor or his designated deputy to have a determination of the
propriety of the tax valuation made by the Weld County Assessor.
Please forward all correspondence regarding this matter to the tax payer's attorney identified
above.
Yours v tinyC--
James J. Peyton
JJP:lmh
Enclosures
CC: Jim Hoekstra, Sun Homes
cz ALD•
N r.AL PROP TY ON
LEGAL DES Is Nat a Tax Bill t66a
DESCRIPTION:
gtaoler F.Sess,�
. EVS ALL CAVE CREEKP0D 1ae3 ONLY MR 200 89255 900 N.
Assessor
2-C2520438PAE 3390 BLUEGRASS CIR 43 EV CUreee0 e 1 Rn 0631 e
ANS 80620 ley,Co 80631
v Dare: 5/01/03
LO-ARINATES: 05101103-0607/03
o A PIS 1400N1'hh nveme
SUN HOMES O (8.30-4:30 5 3332 COYOTE LANE O. (970)304-6433 x-3650 m,0.t-f"
EVANS CO 80620 'YY`��
YE 20� \P 5c.
A[� 2015 �'
ACCtNO: 1409592.05r61
43 01
CnSLFiCAT1ON IFPLIRAM.LIE wC7tAL VALUE DraPietsT
RESIDENTIAL 0 - 57100 57100
TOTAL 0 57100 57100
Parcel#095925000061 43 01
To appeal by mail,list Account#M0154403
and mail o accordance with instructions name•address,and phone#below,detach the lower portion of this notice
on the reverse side to:
Name:
Weld County Acencor
Address
1400 N. 17th Avenue
Greeley,CO 80631 Phone:
Art assessment percentage will be applied to the actual value of your property before taxes are
calculated. The assessment percentage far residences is/was projected to be 8.04 "fie
Generally, all other property,including vacant land,is assessed at 29%of actual value(39-1-104(1)and
(1.5),CRS.),and Section 3 of Article X of the Colorado Constitution. A change in the projected residential
assessment perceatageis ruasoi ids for an appeal of value or abatement of taxes.(39-5-121(1),C.R.S.)
value rmresm� yt a"ntr,.n:mit existed on January 1 of the current year. Thecurrent year actual
actual value of your property as of the appraisal date. The appraisal date is June 30, _
2002. The tax nonce you receive next January will be based on that value. If the senior citizen property
tax exemptian barbeern-apphed.m your e
reflected in the-taxesdue on-your property,it is not reflected n in the value d shown above,l but it will be
data used to establish value em Iane. dfo bill. value onthis notice is die 0,2002. value.Appraisal
insufficient during this time d,arse d assessors
the 18 month period ending June 30,ending
If ne 30s
Data should be g period,h intervals
may use data from the five-20r period errdicie]oda 30,2002-
gathered b'athered in six month intervals going back from June 30;2002;until sufficient data is
The following property characteristics were used to estimate your property value:
PRIMARY BUILT AS Double N
ide
BUILT AS SQUARE FOOTAGE• 1620
YEAR BUILT 2002
TOTAL BUEDINO COUNT 1 •
"Toe square footage listed is the total exterior square footage and may include other snucusres on she property.
f
PETITION TO COUNTY BOARD
OF EQUALIZATION
August 1, 2003
Weld County Board of Equalization
915 10th Street
Greeley, CO 80631
Re: Weld County Board of Equalization Appeal Hearing for property tax account
numbers MO156203, MO 154403 and MO 155203 for personal property located in
Weld County, Colorado
To the Weld County Board of Equalization:
This is presented on behalf of Sun Homes, Inc., the taxpayer, with regard to the above
referenced personal property tax assessments and in response to the Board's letter dated July 22,
2003. The following states the position of the taxpayer with regard to the assessment of a personal
property tax on the three mobile homes referenced above, which are held by the taxpayer as inventory
for sale.
Please initially take note of the OBJECTION TO PROPERTY TAX ASSESSMENT
submitted by Sun Homes, Inc., through certified mail dated May 21, 2003, as well as the PETITION
TO COUNTY BOARD OF EQUALIZATION submitted by Sun Homes, Inc., by certified mail dated
July 14, 2003.
Appeal herein is taken to the Board of Equalization because Sun Homes, Inc., believes that
the Weld County Assessor is in error in his interpretation of C.R.S. §39-5-203(3)(a), specifically, that
portion of the statute which states:
"Mobile homes shall be exempt from property taxation while located
on sales display lots of mobile home dealers and listed as inventories
of merchandise by such mobile home dealers."
Sun Homes, Inc., is a Colorado licensed mobile home dealer and the three mobile home taxed by
Weld County acting through the Weld County Assessor are held as inventory for sale by Sun Homes,
Inc., and are located on sales display lots rented by Sun Homes, Inc., at a mobile home park located
in Weld County. It should be noted that at no time have these mobile homes been occupied by
anybody as a residence or for any other purpose. The mobile homes are located on lots rented by Sun
Homes, Inc., strictly and solely for sales display purposes. Once the mobile homes are sold to a
purchaser, title is transferred to the purchaser by Sun Homes, Inc. The purchaser may remove the
mobile home from the lot upon which it was displayed or the purchaser, at his or her option, might
EXHIBIT
O1 4O3
It •
Weld County Board of Equalization
July 31, 2003
Page 2
mobile home to another lot located within the mobile home park. Sun Homes, Inc., has no input or
control over the location of the mobile home once it is sold to a purchaser.
It is the position of the Weld County Assessor that the subject mobile homes owned by Sun
Homes, Inc., and held as inventory are in fact taxable because the Assessor has interpreted the
language quoted above from C.R.S. §39-5-203(3)(a), "sales display lot"to mean only a display lot
similar to that used by a used car dealer: one central location where the mobile homes are lined up
to be shown to potential buyers. Sun Homes, Inc., disagrees that this is a reasonable or appropriate
interpretation of the statute.
The Board of Equalization should note initially that the statute contains no definition for the
phrase"sales display lot". Lacking a definition of that phrase, the law states that in order to ascertain •
the intent of the State General Assembly in enacting a statute, words and phrases used in a statute
should be given effect according to their plain and obvious meaning. Engelbrecht vs. Hartford, Acc.
and Indent. Co., 680 P.2d 231 (Cob. 1984), and that in construing a statute Courts of Law should
not interpret the statute to mean that which it does not express. Adams vs. SafeCo Ins. Co., 674 P.2d
999 (Cob. App. 1983). There is also a line of Court decisions which state in effect that where a
statute does not provide a definition for a term which has a common-law meaning, the common-law
concept of that term or phrase controls. See Leyerly vs. US, 162 F.2d 79 (10t Circuit 1947), Lewis
vs. People, 159 Cob. 400, 412 P.2d 232 (1966) and Allen vs. People 485 P.2d 886, (Cob. 1971).
Unfortunately, Sun Homes, Inc., cannot present the Board with a common-law (i.e. case law)
definition of the phrase"sales display lot", but the word "display" has been defined as"an opening
or unfolding, exhibition, manifestation, ostentatious show, exhibition for effect, parade." Black's
Law Dictionary, 5°i Edition, page 423, citing 2r Century Lites vs. Goodman, 64 Cal. App.2d Supp.
938, 149 P.2d 88.
The term "lot" has been defined as "a share; one of several parcels into which property is
divided. Any portion, piece, division or parcel of land. Fractional part of subdivision of block,
according to Plat or survey." Black's Law Dictionary, 51°Edition, page 853, citing Mawson-Peterson
Lumber Company vs. Sprinkle, 59 Wyo. 334, 140 P.2d 588.
Clearly there would be other reasonable interpretations of these words, but just as clearly, it
would be reasonable to interpret "sales display lot" to mean any lot upon which a licensed mobile
home dealer displays a mobile home for sale whether it is a centrally located lot with mobile homes
lined up in a row or a mobile home park where lots are rented by the dealer and homes are displayed
for sale. If the Board grants that the interpretation of Sun Homes, Inc., is at least reasonable, then it
is legitimate to ask on what basis does the Weld County Assessor apply a narrow interpretation to
that phrase to mean only the centrally located used car dealer type display lot. The dealer that has
a centrally-located lot receives the same governmental services as does the dealer who displays a
home for sale in a mobile home park. Both receive fire and police protection, both directly or
indirectly pay property tax. Whether a mobile home is sold from a central-location lot or from a
display lot in a mobile home park, the mobile home is unoccupied as a residence, and therefore no
significant utility services are consumed. Any distinction therefore between a centrally located display
•
Weld County Board of Equalization
July 31, 2003
Page 3
lot and a display lot in a mobile home park would seem to be based on matters other than
governmental provided services.
In summary, it is the position of Sun Homes, Inc., that its interpretation of the wording of the
pertinent statute comports with the generally understood meaning of the words used in the statute
as well as the common-law interpretation of those words by the Courts. Conversely, the
interpretation given to the statute by the Weld County Assessor is more restrictive and narrow than
the generally accepted common usage of those terms without any support within the statute for that
narrow interpretation. Sun Homes, Inc., therefore requests that the Board of Equalization determine
that the three mobile homes, which are the subject of this appeal, are not taxable because those mobile
homes are held by a licensed dealer as inventory and sold on sale display lots within the county.
Yours ve truly,
James J. Peyton
Attorney for Sun Homes, Inc.
JJP:lmh
6
j rs
CLERK TO THE BOARD
PHONE (970) 3564000
EXT 42t7
FAX: (303)352-0242
WEBSITE: www.co.weld.co.us
915 10TH STREET
P.O. BOX 758
C. GREELEY, COLORADO 80632
COLORADO
July 22, 2003
SUN HOMES
3332 COYOTE LANE
EVANS CO 80620
Parcel No.: 095925000061 Account No.: M0154403
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 1, 2003, at or about the hour of
4:30 PM,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.
SUN HOMES - M0154403
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
7 /
Carol A. Harding
Deputy Clerk to the Board
cc: Stanley Sessions, Assessor
JAMES PEYTON, ATTORNEY AT LAW
710 ELEVENTH AVENUE, SUITE 205
GREELEY CO 80631
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