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Home My WebLink About20032102.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: KAMMERZELL JACOB TRUST & 25090 WELD CO RD 15 JOHNSTOWN, CO 80534 DESCRIPTION OF PROPERTY: ACCOUNT #: R0953402 PARCEL#: 095729000040 - PT S2SW4 29-5-67 LOT A CORR REC EXEMPT RE-2203 (.33R) 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 $ 7 Improvements OR Personal Property 84,221 TOTAL $ 84,228 2003-2102 AS0055 RE: BOE - KAMMERZELL JACOB TRUST & 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. 2003-2102 AS0055 RE: BOE - KAMMERZELL JACOB TRUST & 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 OBOE. In the case of residential real property, such fees and expenses cannot exceed $150.00 per case. The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 24th day of July, A.D., 2003. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO IMEXCUSED ' +`. Davi Chair ,i �E n L g g 186 ' %c`�=4, e to the Board (r��Jw•+$� ��,, - 1' O� / Robert D. Masden, Pro-Tem • uty. , erk to the Board EXCUSED M. J. Geile APPROVED AS TO FORM: (,� William H. Jerk Assi nt Co y At orney �� G enntaa Date of signature: '°,`7/ 2003-2102 AS0055 NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR / 1400 NORTH 17th AVE. a PT S2SW4 29-5-67 LOT A CORR REC GREELEY,CO 80631 & f EXEMPT RE-2203 ( . 33R) PHONE(970)3533845,EXT.3650 lipase OWNER: KAMMERZELL JACOB TRUST & COLORADO RJACOB TRUST & LOG 1 `Q05 - 25090 WELD CO RD 15PARCEL , '95729000040 ACCOUNT , 095'3402 JOHNSTOWN, CO 80534 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 he included in the following category(ies): Agricultural land - The value is determined soley by the earning or productive capacity of the land, capitalized at a rate set by law. 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: Based upon adjusted comparable sold properties we feel that the current value placed upon your home for June, 30, 2002 is correct and therefore will not be adjusted. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW AG LAND AG BUILDINGS 462 462 AG RESIDENTIAL 83759 83759 TOTALS $ $ 84228 $ 84228 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 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. R cis 31-I 02, 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 o Equalization must makeecision 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. y . A.,04/ti 4 alto-va-.a�� "-/�-{'�f.�t P-w /0.2 i -- 7. 0 0 .2 ZI-1l- t teit teL.Jai r°h ttt car Lm on 0 0 . -ll,eit,s rva, "7,44 .2a.�e .a,✓ t fe-c) Cta_AtcAtAkJ .4,,Ar.'t .cry .,vry =q'i(4{ e i g3 i cq. • o . ,t,e�ti✓( zA:G tiw 7( % , ¢-o-'t- A_, refit- "2-00 'J 9- a4 , \ AltW' Qra 4 , / - i - 2. 0033SII,NAIUREUI-I11UNER DALE Jacob Kammcrzell 25090 WCR 15 Johnstown,CO 80534 May 6, 2003 Stanley Sessions Weld County Assessor 1400 N 17th Ave. Greeley, CO 80631 Reference Account Numbers: R0953502 R0953002 R 1447302 Dear Mr. Sessions: I realize that property taxes are necessary to meet the budgets requirements of the many tax supported agencies that rely on property taxes.. However over the last few years your staff has increased the value of my rural property in excess of its true value. I have had and will have no other choice but to appeal the 2002 and 2003 excessive tax increases to the Colorado Board of Assessment Appeals. The hearing date has yet to be established for the year 2002 pending appeal. Pursuant to CRS 39-8-107"Hearing on Appeals, paragraph 3", "The assessor, upon request, shall make available to the tax payer two working days prior to any hearing all data supporting the assessor's valuation". I respectfully request that"all data" used by your staff in determining the tax value of my property be made available to me at this time_ 'this includes 1 The sales of similar property used by your staff to establish their interpretation of the tax value. 2. The comparables that were used to determine the value of my property. 3. The sales of similar property made during the time frame used by the appraiser to determine the value of my property. 4. All of the adjustment factors used by the appraiser to determine the property value of the selected sales comparables. 5. The name and expertise of the statistician and the methology used to determine the general property value increases that are used by the appraiser to make "time of sales' adjustments on comparables. Sincerely: Jacob Kammerzell EXHIBIT Aog5 Hello