HomeMy WebLinkAbout20032146.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
PETITION OF:
ORR ED
826 9 ST PLAZA
GREELEY, CO 80631
DESCRIPTION OF PROPERTY: ACCOUNT#: R1165796 PARCEL#: 096105328079 -
GR L14 BLK64 EXC W9" OF N35' ALSO EXC S30' AND INC W2.75' OF N33.50' L13 %826 9
ST% SITUS: 826 9 ST GREELEY 80631
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 John Olson, Deloitte and Touche, LLP,
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 $ 14,651
Improvements OR
Personal Property 140,189
TOTAL $ 154,840
2003-2146
AS0055
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RE: BOE - ORR ED
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.
2003-2146
AS0055
RE: BOE - ORR ED
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 28th day of July, A.D., 2003.
BOARD OF COUNTY COMMISSIONERS
IE L ), W COU TY, COLORADO
it1861 l ; � " A David E. Long, Chair
t''%un .i'- k to the Board
A EXCUSED��((� p. dfrat_LecRobert D. Ma n, Pro- em
Deputy Clerk to the Board
M. J. ile
APPROVED AS TO FORM: ��,
William H. Jerke
Ass' ant Co ity ATtorney U JLa1Lj _____
Glenn Vaad <
Date of signature: . 1 —17
2003-2146
AS0055
07/15/03 13:10 FAX WELD ASSESSOR 2002
OFFICE OF COUNTY ASSESSOR
NOTICE OF DENIAL 1400 NORTH 17th AVE
f3REQ.EY,CO 80631
Ant tic'
GR L14 SLK64 EXC W9" OF N35' PHONE(970)353-3845,EXT.3650
ALSO EXC 530' AND INC W2 .75' OF
N33 .50' L13 %826 9 ST% SITUS : 826 9
ST GREELEY 80631 ••
WI '
0 OWNER: ORR ED
COLORADO
2
8ORR26 9 PARCEL 096105328079
826 9 ST PLAZA ACCOUNT R1165796
GREELEY, CO 80631 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(ics):
Commercial property is valued by considering the cost, market,
and income approaches .
lf your ing (county,city,fire tion,and er cial districts)hearingsin the fall.cern is he amount of your property tax,local Please refer to your tax billr ask your Assessor for r a s listing of these districts,pand plan to attend these budget hearings-get
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:
A 1982 Colorado constitutional change requires commercial property to be valued
based on actual value and assessed at 293_ Replacement cost, market, and
income are approaches used to determine the actual value of your property. Your
valuation. is supported by the appraisal procedures required by law.
•
PETITIONER'S ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE
PRIOR TO REVIEW AFTER REVIEW
CONRCTAL 154840 154840
TOTALS $ $ 154840 5154840
APPEAL DEADLINES: REAL PROPERTY to the RILY 15,PE PERSONAL
Boar of Equalization PROPERTY
—JULY 21.
for further consideration,39-8-
If you disagree with the Assessor's decision,you have the right to appeal
106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal.
07/15/2003
By; Stanley F.Sessions DATE
WELD COUNTY ASSESSOR
]s-DTI-AR
Form PR-2e7-87A3 ADDITIONAL INFORMATION ON REVERSE SIDE
PAGE 213 t RCVD AT 711512003 2:10:14 PM[Mountain Daylight Time]t SVR,17 t DNIS:345 t CSID: DURATION(mm•ss):01.32
07/15/03 13:10 FAX - - ,WELD ASSESS0R 0003
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 ON OR of
JULY 15 preserve
REAL Pour ROPERTY,ANDt to appeal, JULY 21 FOR PERSON appeal must bc AAL PROPERTYED OR �NERED
WELD COUNTY BOARD OF EQUALIZATION
915 10th Street,P.O. Box 758
Greeley, Colorado 80632
Telephone (970)356-4000 Ext. 4225
NOTIFICATION OF BEARING:
You will be notified of the time and place set for the hearing of your appeal.
COUNTY BOARD OF EQUALIZATION'S DETERMINATION:
bThe usiness day Board of s of that decision. The on mCusunmake oard must conccision on lude is d rendur appeal and er ilci ions by ou a determination
gust 5 within five
TAXPAYER RIGHTS FOR FURI'ItER 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.Rov/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, ACCORDANCE WITH 8 06(1..5), C.R.S., pIF YOU iease explain why
INVOLu VES Ree EAL PROPERTY, YOU MUth the Assessor's valuation. ST STATE YOUR OPINION9
OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary_
10/000
THE PROPERTY IS VALUED IN EXCESS OF FAIR MARKET VALUE BASED ON THE THREE APPROACHES TO
VALUE. IN ADDITION,THE PROPERTY IS VALUED IN EXCESS OF OTHER SIMILARLY SITUATED
PROPERTIES.
•
/5-2-O0
Sl A 61.11111TEI0NEK DALE
PAGE 313"RCVD AT 711512003 2:10:14 PM(Mountain Daylight Timer SVR:f"DNIS:345"CSID:t DURATION(mmis):01.32
•
LETTER OF AUTHORIZATION
To Whom It May Concern:
Property Owner Name: Orr,Ed
Hereby appoints and authorizes Deloitte&Touche LLP as agent to represent our firm's property and all
property controlled by our firm or any of its subsidiaries of partnerships on all matters pertaining to ad
valorem taxes. Until written notice of termination is issued,they have the right to file returns, examine
records,obtain all tax statements,and discuss or appeal any tax assessments to the proper authorities when,
in their opinion,the assessment does not constitute fair market value. In addition they have the right to file
appeals to the appropriate jurisdiction,if authorized by law.
By:
Name: ZL 22.
Title: /)a)fi'ig--} 7
Address: Fa() I'T S+ree-! / Su//t ZOO
(ire CI R.1 CO 8063
Phone Number: 110 - 3 5 1 - 8-7-77
R1165796(096105328079)
Subscrib and sworn before me this day of ,20 d3
�� Y BP blic, State of
=�� p l8 ,20 CAS.
;rorrgnis on expires
9�F®�
Investors Group—826 91h St
a
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT 4217
FAX: (303)352-0242
WEBSITE: www.co.weld.co.us
' 915 10TH STREET
P.O. BOX 758
�. GREELEY, COLORADO 80632
COLORADO
July 18, 2003
ORR ED
826 9 ST PLAZA
GREELEY CO 80631
Parcel No.: 096105328079 Account No.: R1165796
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of July 28,2003,afar about the hour of 4:00
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.
•
ORR ED - R1165796
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
J .
rs� z t f �7
Carol A. Harding
Deputy Clerk to the Board
cc: Stanley Sessions, Assessor
DELOITTE & TOUCHE LLP
555 SEVENTEENTH ST. STE 3600
DENVER, CO 80202-3942
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