HomeMy WebLinkAbout20032270.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#: M0155203 PARCEL#: 095925000061 -EVS
ALL CVE CREEK PUD IMPS ONLY MH 3322 BLUEGRASS CIR 68 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 propertywithin 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 year2003,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 61,148 0
TOTAL $ 61,148 $ 0
2003-2270
AS0055
/0 ; S 0,717 767; Wt--72
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: �� ""'^""�'r EXCUSED
David E. Long, Chair
Weld �Board
EXCUSED
Robert D. M n, Pro-Tem
BY:
0 M. . G le
APPRO��6,/ i-6953RM:
William H. Jerke
As i ant C my Attorney / -6 (J"
3
Glenn Vaad
Date of signature: W
bjc
2003-2270
AS0055
• NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR
1400 NORTH 17th AVE.
e EVS ALL CVE CREEK PTmx . IMPS ONLY MH GREELEY,CO0
/�� 3322 BLUEGRASS CIR 68 `EVANS 80620 PHONE(970) CO 80631
6
II1Rt OWNER: SUN HOMES
COLORADO
SUN HOMES LOG 2408
3332 COYOTE LANE PARCEL 095925000061
ACCOUNT M0155203
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
Cr; OF VALUE ACTUAL VALUE ACTUAL VALUE
PRIOR TO REVIEW AFTER REVIEW
ROsiDISTiALI61148 61148
e �J
Lil
TOTALS $ $ 61148 $61148
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
l5-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.
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 EOTIALIZATION'S DETERMINATION:
The County Board of Equalization must make a decision on your appeal and mail you a determination within five
decision. The County Board must conclude itc and render decisions by August 5.
business days of that _
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., 1F YOU APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION
OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary.
�' /c-/
DA rE
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: 2408
Parcel Number: 095925000061
Account Number: M0155203
Tax Year: 2003
Property location: 3322 Bluegrass Circle, #68
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 very truly,
James J. Peyton
JJP:lmh
Enclosure
James J. Peyton
Attorney at Law
the Greely Bu(Idng
710 Eleventh Avenue, Suite 205
Greeley, Colorado 80631
(820)356.8266
Ye&coyier(820)353.4025
May 21, 2003
CERTIFIED MAIL
Mr. Stanley F. Sessions
Weld County Assessor
1400 North 17th 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 154 01
Account number: M0156203
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 38 Mosquite
Lane, #154,Evans, Colorado.
The tax payer believes the assessment of the Weld County Assessor to be incorrect in that
Sun Homes is a licensed 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 ve
James J. Peyton
JJP:hnh
Enclosures
CC: Jim Hoekstra, Sun Homes
N0rRt eras 111
&.4V ON
LE' GAL DESCRIPTION: x s ho a 5109
89270 ey F.Sv Ass s
EVS ALL CAVE CREELPUD IMPS ONLY ME al llet o1LL��/th Avenue
38 MESQUITE LN 150 EVANS 806620 � Gurley,CO 806mue
.Y rVii-} :_y Dare: s101ro3
�,*-DATES: 05/01/03-06102/03
{!!tA��1,��t 14001017th mime
Eta-4tito
SUNROMES ONE'WO; (9 70)353-3845 x-3650
AX NO:
3332 COYOTE LANE
EVANS CO 80620 (970)304-6433
AX
AX Y 2003
zits
0.00095925 1 154 01
atoisoot
EleiTItESM�ATION ACrI1AL VALUE ACTUAL VA� DE�
sasd6 sasoe
TOTAL o 58506 58506
Parcel#095925000061 Ise 01
To appeal by mail,list name,
Account#10156203
and mail in accordance with instructions on reverse saddress,and ide m: below,detach the lower portion of this notice
Name:
Address:
Weld County Assessor
1400 N.17th Avenue
Greeley,CO 80631 Pie:
An Assessment percentage will be applied to the actual value ofyour
calculated The assessment property before taxes are
Generally, all other percentage e vacant a l ,residences i assessed
ed projected t 29%to be a.oa 4(.
property,including land,is assessed at of actual value(39-1-104(1)and
(13),CRS.),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-S-121(1),C.R.S.)
value' Your r o the property actual value
s
valued
ed as
it existed on January 1 of the current year. The -current year actual
2002. The r notice your property as of the appraisal date. The appraisal date is June 30,
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 firma the 18 month period ending June 30,2002. If data is
u Sufficient during five-year period ending June 30,2002.
gagathered.ouldbe gathered in six month intervals going back from June 30,2002, until sufficient data is
The followingpropetty characteristics were used to estimate your property value:
PRIMARY BUILT AS
BUILT AS SQUARE FOOTAGE* 1 Wide
1728
YEA&BUILT 2
2002
TOTAL BUILDING COUNT 1
'The square footage hued is the total exterior square footage and may include other sautes on the property.
st 6
cat 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 22, 2003
SUN HOMES
3332 COYOTE LANE
EVANS CO 80620
Parcel No.: 095925000061 Account No.: M0155203
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 - M0155203
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
0 EQUALIZATION
Carol A. Harding CJ
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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