HomeMy WebLinkAbout20000101 ETITION TO STATE BOARS es ` 63s For Office Use
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Social Security or Tax ID Number of Petitioner Docket Number
ETITIONER, A. fr` r.t N I 4---() k yl v N FEE
j 7 2 o /25—‘I4
�*�eo`ro eny Owner �_ j�j
//7/ Eie CZ d
eel Address.Gay.Zip Code of Subject Properly / Check Number
)peals the decision of the id" S� V County Board of Equalization P F H
County Name _ County Board of Commissioners
_ Property Tax Administrator
(check one)
rich was dated /.°2- — °2'j , 199/s
-lis appeal concerns: ✓ Valuation For tax year(s) / 7 f.q
Refund/Abatement
Exemption 3
State Assessed e_Y j S-81
(Check One) 0 O C K 0.
ONCERNING COUNTY SCHEDULE NUMBER(S):
If more than one schedule number is involved,please list on a separate page.
(PE OF PROPERTY: This property is currently classified by the County as:
Commercial _ Residential
(Check One) AC Agricultural _ Vacant Land
Personal _ Other(Specify)
CTUAL VALUE:
Actual-value of subject property for year in question as set by the County $ /fs , In;
I believe the actual value of the subject property should be $ I
EPRESENTATION: Please check appropriate respynse(s) � to ; 4n e SS t+S
Petitioner will be present at the hearing /1 C
Petitioner requests a telephone conference call (Petitioner will call on scheduled date at time of hearing.)
Petitioner will be represented by an agent_or a Colorado Attorney
STIMATED TIME FOR PETITIONER TO PRESENT THE APPEAL: Minutes or / Hours
Not less than 30 minutes. Board will allow equal time to Respondent.
TTAC H MENTS: The following documents MUST BE ATTACHED to your appeal in order for the Board to accept filing.
1) The decision being appealed 2) Assessor's Notice of Denial OR Notice of Valuation
3) If an agent is filing or representing you a notarized letter of authorization will be needed from the Petitioner
4) Identify the names and{a_s�tlIknown addresses end telephone numbers pf other parties "directly interested" in the petitior74
including cpp-owners.
el o25�r 1�f f A/Grg�s��H.hyl 4 / S ) C'(!/� Sp`1 /V• //i@'/pI S I/
To 2nn �'o rk Y/O1 CERTIFICATE OF/MAILING `i Copy to ell:h personiden ifi g�� der •87241 +
451 i75 `) AI��
attachment 4 above
C gb67 6
erti o e Boar of Assessment Appeals that I have mailed or hand delivered _ County Board of Equalization
;e complete copy of this appeal to the k'2 id _ County Board of Commissioners
Cf ' County _ Property Tax Administrator
r"Ze..,/ , Colorado on / — `Y , 199 (check one-should be the same as the
City/ / Date decision being appealed)
cl¢One) Agent or Attorney Petitioner's Signature �'-
a P fO /75 `' A-- w
ding Address Mailing Address
Ec-C go YDS/3
,.State.Zip -
City,State,Zip / �C
3lephone: Telephone: 3 03 - 4'6S 7 6
enn.vasv ss n Daytime number,please
I-10-9490 cc cA 2000-0101
T R Sandal
January 4, 2000
Docket Number 35813 , BOARD OF ASSESSMENT APPEALS , State of Colorado
I , Arthur N. Kohn , of 2790 — 175th Ave . , Erie , CO, 80516-7902 , of
Weld County am petitioning the court of appeals for judicial review.
Mr . Harry J. Fuller and Cherice Kjosness presided . I appeared as
petitioner . Respondent was represented by Cyndy Giauque , Esq . along
with Mr. Michael Sampson . The instructions from the board of asses—
sment appeals State of Colorado stated I could submit an appraisel
made on my property ; per Exhibit A. Mr . Fuller would not allow this
and that is against what the instructions stated . There was a phone
number for respondent to call or question but elected not to . Exhibit
B is my appraisal and it is not by a friend . Cyndy Giauque is the
assissant county attorney . I think Mr. Michael Sampson is a county
employee . Thar makes both people biased . I don ' t know what Mr . Fullers '
relation is with these two if any . Exhibit C shows Michael Sampson is
an appraiser and it is paid for by me (Weld County) and others , which
makes it very biased . My property is very close to two (2) dumps .
The third one has been OK ' d . Exhibits D and E show trash that comes
out of the dump . I 'm here 365 days a year , Mr. Sampson was here only
one day . Noise starts at 6 A.M. and goes until after dark . Odors
come over to my property almost everyday the dump is open . Trash as
you can see comes out of the dump . Monitoring at the dump is not
enforced and hazardous materials yo into it .
(4) of Finding of Fact : This property did sale for $395, 000 .00 not the
$438, 300 . 00 that Mr . Sampson and Asst . county Attorney Cyndy Giauque
contend ; Exhitit F.
Exhibit G: Shows that this property is $375, 330. 00. Now that is
showing property going down ! Which Mr . Sampson says doesn ' t appear
to hurt values . These are county records . This is the same property
Mr . Sampson said didn ' t sell for $395 , 000 or he is not aware of it .
Now let me show why I am sure Mr . Michael Sampson and Cyndy Giauque
knew and know that this property sold for less than they claim ; and
Mr . Fuller and Ms . Kjosness were wrong on my Order . Docket Number
35813 ; Exhibit H #7 under Findings of Fact : States the property
sold for $438, 300; #8 states he saw no trash , look at Exhibits D & E.
#10 states view is superior , he should put this dump in his front
yard . #12 is completly false to another property which he and Ms .
Cyndy Giauque signed before mine and yet he is unaware or took place s : ,
— 1 —
Docket Number 35813 : BOARD OF ASSESSMENT APPEALS
subsquent to current base period . Mr Fuller let him; bring in
properties out of base period . As Exhibit F shows . This is in
the base period . November 14, 1997 . Exhibit G shows appraisal
by county is even less , $375 , 330. 00 .
#13 Comparable(2) is not across the road from North end of property
owned by the dump .
Exhibit H #12 : Mr . Sampson testified this was subesquent sale to
current base period ; dated NOvember 23 , 1999.
Exhibit I: Finding of Facts : #8 Respondent Mr . Sampson testified
that he knew of two sales of comparable : #1 went from $435 , 000 to
$395, 000 . Now Mr. Sampson and Ms Cyndy Giauque had 30 days to
correct this but never , Just like my appraisal that I intended to .
This was done February 12 , 1998 within base period . This surely
is confliction with his memory and with Ms Cyndy Giauque .
Respectfully Submitted : this 4th day of January, 2000:
Arthur N. Kohn
2790 — 175th Ave .
Erie , CO 80516-7902
Weld County
— 2 —
e
ATTENTION: ALL PRO SE TAXPAYERS
If you intend to submit an appraisal made
on your property, please have the appraiser
available either by telephone or in person to testify
on your behalf to the appraisal. This makes your
appraisal evidence more credible. In fact, the
Respondent (County) may object to the admission
of the appraisal if the Respondent is unable to
cross-examine the appraiser.
GOOD FAITH ESTIMATE
Ap rcants: Arthur Kohn Prepared By. PACIFIC MORTGAGE
275 S. MAIN ST STE 200
Properly Address: 2790 195th ave. LONGMONT, CO 80501
Erie, CO 80516 303-772-3185
Application No: Date Prepared: 04/22/99
The information provided below reflects estimates of the charges which you are likely to incur at the settlement of your loan. The
fees listed are estimates-actual charges may be more or less.Your transaction may not involve a tee for every item listed.
The numbers listed beside the estimates generally correspond to the numbered lines contained in the HUD-1 settlement statement
which you will be receiving at settlement. The HUD-1 settlement statement will show you the actual cost for items paid at settlement
Total Loan Amount $ 93,000 Interest Rate: 6. 375 % Term: 120/120 mths MIP/FF Financed $
800 ITEMS PAYABLE IN CONNECTION WITH LOAN:
801 Loan Origination Fee 1.000% $ 930. 00 PFC
802 Loan Discount
803 Appraisal Fee 325.00
804 Credit Report 30.00
805 Lender's Inspection Fee
808 Mortgage Broker Fee
809 Tax Related Service Fee 71 .00 PFC
810 Processing Fee 325, 00
811 Underwriting Fee 250.00
812 Wire Transfer Fee 35.00
flood cert 29. 00
tax cert 21 .00
I 900 ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE:
901 Interest for days @$ 16.4 688 per day $
902 Mortgage Insurance Premium
903 Hazard Insurance Premium
904 Tax and Assessment
905 VA Funding Fee
1000 RESERVES DEPOSITED WITH LENDER:
1001 Hazard Insurance Premiums months @$ per month g
1002 Mortgage Ins. Premium Reserves months @$ per month
1004 Taxes and Assessment Reserves months @$ per month
1 1100 TITLE CHARGES: -
1101 Closing or Escrow Fee: $ 155. 0 0
1105 Document Preparation Fee 175. 00
1106 Notary Fees
1107 Attorney Fees
1108 Title Insurance: 300. 00
endorsements 60. 00
1200 GOVERNMENT RECORDING&TRANSFER CHARGES: l
1201 Recording Fees: $ 65. 00
1202 City/County Tax/Stamps: 25. 00
1203 State Tax/Stamps:
L1300 ADDITIONAL SETTLEMENT CHARGES:
1302 Pest Inspection $
TOTAL ESTIMATED SETTLEMENT CHARGES 2,796. 00
TOTAL ESTIMATED FUNDS NEEDED TO CLOSE: TOTAL ESTIMATED MONTHLY PAYMENT:
Purchase Price/Payoff $ 90,000.00 Principal&Interest $
Loan Amount _ 1,050.09
93,000.00 Other Financing (P & I}
Est.Closing Costs 2,796.00 Hazard Insurance
Est.Prepaid Items/Resery Real Estate Taxes
Amount Paid by Seller Mortgage Insurance
Homeowner Assn.Dues
Total Est. Funds Needed to Close — ---.-.
(204 .00) Total Monthly Payment _ 1 050. 09,
These estimates are provided pursuant to the Real Estate Settlement Procedure Act of 1974,as amended(RESPA).Additional information
can be found in the HUD Special information Booklet,which is to be provided to you by your mortgage broker or lender. The undersigned
acknowledges receipt of the booklet "Settlement Costs," and if applicable the Consumer Handbook on ARM Mortgages.
Applicant Arthur Kohn Date Applicant
Date
Calyx r=ui rn gfe2.frm 12/96
Ledet
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O6O 2580858 B-1635 P-1962 11/25/1997 10:32A PG 1 OF .3 REC D0C
Weld County CO JA Suki Tsukamoto Clerk & Recorder 16.00 39.50
SPECIAL WARRANTY DEED
THIS DEED, made this LZ day of November, 1997, is from Sanifrll of Colorado, Inc.
d/b/a/ USA Waste Services ("Grantor"), with Colorado offices located at 5395 Franklin Street,
Denver, Colorado 80216, to Anna Mae Sieg ("Grantee"), whose address is 5004 North 107th
Street, Lafayette, Colorado 80026.
rA
V6 • For and in consideration of $395,000.00 paid by Grantee and other good and valuable
consideration, the receipt and sufficiency of which is hereby acknowledged by Grantor, and
.1y subject to the terms and conditions hereof, Grantor hereby grants, bargains, sells and conveys
unto Grantee, her heirs, successors and assigns forever, that certain tract or parcel of land,
(( together with all improvements, more particularly described as follows:
North 1/2 of the NE 1/4 of Section 33, Township 1 North, Range 68 West of the
6th P.M., Weld County, Colorado EXCEPT Tracts 1 through 12, RANCH EGGS,
zi INC., SUBDIVISION (this tract shown as the unplatted portion as shown on the
plat filed with the Weld County Recorder on May 11, 1966,and filed in Book 10,
1‘.E-,7.., Page 132, known as Ranch Eggs, Inc. Subdivision.)
also known by street and number as: 2550 175th Avenue, Erie, Colorado 80516, and parcel
number 146733100001, hereinafter referred to as "the Property"
together with all of its appurtenances and including all the estate, right, title interest, claim and
demand, whatsoever of the Grantor, either in law or equity, in and to the Property and Grantor's
interest, if any, in all easements, all improvements and all fixtures in and to the Property, subject
to: (1) general taxes for 1997 payable in 1998; (2) any special tax assessments; (3) inclusion of
the Property within any special taxing district; (4) all rights and liabilities accruing by reason of
the inclusion of all or any part of the Property within the boundaries of Left Hand Water District;
(4) a right-of-way for the Community Ditch; (5) all easements, liens, encumbrances, or rights of
third parties of record or otherwise affecting the Property; (6) those rights in the Property, if any,
held by third parties not shown by the public records; and (7) any and all easements granted to
Grantor by Grantee and all restrictive covenants agreed to by Grantee and Grantor
OJ contemporaneously herewith as part of the consideration for this conveyance (collectively, the
p1 "Permitted Encumbrances").
TO HAVE AND TO HOLD the Property,above bargained and described unto Grantee,
her heirs, successors and assigns forever, subject to the terms and conditions set forth below:
GRANTOR AND ITS SUCCESSORS DO HEREBY COVENANT AND
AGREE THAT IT SHALL AND WILL WARRANT AND FOREVER
DEFEND THE TITLE TO THE PROPERTY UNTO GRANTEE, HER
SUCCESSORS AND ASSIGNS, AGAINST ANY AND ALL PERSONS
LAWFULLY CLAIMING BY, THROUGH OR UNDER GRANTOR
ONLY, SUBJECT TO THE PERMITTED ENCUMBRANCES DESCRIBED
ABOVE.
•
WITNESS-myhand-thus- 'Y day-of �i e Z_... , 1997.
ATTEST: SANIFILL OF COLORADO, INC.
d/b a USA WASTE SERVICES
David M. Hall, as Vice resident of
Sanifill of Colorado, Inc.
STATE OF COLORADO, )
) ss.
CITY and COUNTY OF DENVER. )
The foregoing instrument was acknowledged before me this 17 day of /VA
1997, by David M. Hall, Vice President of Sanifill of Colorado, Inc., on behalf of such
corporation..
Witness my hand and official seal.
SEAL -,1'J +.
y` ......
•
• ddress
u•�: .ovEtL�G''Pao
1�OF
.JO�OP
prtriss aES,ways
2580858 B-1635 P-1962 11/25/1997 10:32A PG 2 OF 3
2
•
ATTACHMENT #1
LEGAL DESCRIPTION
North 1/2 of the NE 1/4 of Section 33, Township 1 North, Range
68 West of the 6th P.M., Weld County, Colorado EXCEPT Tracts
1 through 12, RANCH EGGS, INC., SUBDIVISION (this tract
shown as the unplatted portion as shown on the plat filed with the
Weld County Recorder on May 11, 1966, and filed in Book 10,
Page 132, known as Ranch Eggs, Inc. Subdivision.)
2580858 B-1635 P-1962 11/25/1997 10:32A PG 3 OF 3
Account Mine? I Twn? I BIk/Lot I Condon Mobile? Sales? I.
R5838986 N Owner Name/Add — _
SIEG ANNA MAE I •'.' Ey
k a 0 '°`."'
Year District 5004 NORTH 107TH STREET Legal Description Y
2000 1383 LAFAYETTE CO 80026 25023 N2NE4 33 1 68 EXC RANCH EGGS
INC SUB EXC UPRR RES(4D)
G.
Apr Dist SECT,TWN,RNG:33-01.68 SITUS:2550
bil
175 AV 1 ERIE 80516 SITUS:2550 175
AV 2 ERIE 80516 SITUS:2550175 AV
Parcel Number 3 ERIE80516 ITUS:2550 175 00 4
E 80516 PARCEL:146733100001
146733100001
Yt ,,.
a .n-t r,� .s n, p Acct ype ii 4 4
Kailas :, 15 ,. ;;Agricultural
BACode iill • Map No .
lr
1441
Business Name '
ate.. Is
I i t i4t
❑ Name f j Tax Items ❑ Protest(I) , "
Situs ❑ Pre/Suc ❑ Mobile Aut ❑ Personal P " "" ;'�`cr')i....�....d ���
EMobile E Remarks
❑ETract ❑ Value ❑ Oil and Gas
❑ Tax Sale
❑ Condo ❑ Spec As
❑ Railroads Current Year Prior Version Go To Imaging
Prior Year Ne(x)t Version Abatement
[] Block [1 Mines ❑ Control
Next Year Clerk's Doc's Property Card
[1 Sales ❑ Sibling E History
Misc(M) ❑ Elags Update Clear Exit
n Y1
(-j
BOARD OF ASSESSMENT APPEALS
STATE OF COLORADO
Docket Number 35813
ORDER
ARTHUR N. KOHN, •
Petitioner,
vs.
WELD COUNTY BOARD OF EQUALIZATION,
Respondent.
THIS MATTER was heard by the Board of Assessment Appeals on November 16,
1999, Harry J. Fuller and Cherice Kjosness presiding. Petitioner, Mr. Kohn, appeared pro
se. Respondent was represented by Cyndy Giauque, Esq.
PROPERTY DESCRIPTION:
Subject property is described as follows:
RE6-A L6 RANCH EGGS INC SUB
(Weld County Schedule No. R0058688)
Petitioner is protesting the 1999 actual value of the subject property, a ranch style
single-family home and outbuildings on 4.5 acres in rural Weld County.
ISSUES:
Petitioner:
Petitioner contends that Respondent has not properly considered the
negative affect of the proximity of a large dump site to the subject property.
1
Respondent:
Respondent contends that the assigned value is supported with properly
adjusted sales of similar properties during the appropriate base period.
FINDINGS OF FACT:
1. Petitioner presented the appeal on his own behalf.
2. Mr. Kohn testified that the subject property is zoned agricultural. He
purchased the property in 1987. Since that time, one of the buildings has been torn down.
The home is very close to a dump,which causes problem with noise, odors, blowing trash,
and toxic materials which are poisonous to his livestock. The monitoring systems are not
enforced and some of the materials put there are hazardous. The prevailing winds are
across the dump site toward the subject property.
3. Mr. Kohn presented an agreement that the operators of the dump signed
stating that there would be no hazardous material, but it has not been honored. The
homes were appraised before the dump was created because the operators knew it would
negatively affect the property values.
4. Mr. Kohn disagrees with the comparables selected by Respondent. He
believes they are superior in construction and location. Sales of homes in close proximity
to the dump have been severely suppressed. He does not believe the sale of the property
at 2550 - 175' Avenue is an arm's-length transaction. He believes that sale was
influenced by other factors and that the same property sold subsequently for$395,000.00,
which was less than the purchase price used by Respondent.
5. Petitioner is requesting a 1999 actual value of $93,000.00 for the subject
property.
6. Respondent's witness, Mr. Michael Sampson, a Colorado Certified General
Appraiser with the Weld County Assessor's Office, presented an indicated value range of
$217,000.00 to $238,770 for the subject property based on the market approach.
7. Respondent's witness presented four comparable sales ranging in sales price
from $190,000.00 to $438,300.00 and in size from 1,280 to 2,837 square feet. After
adjustments were made, the sales ranged from $217,000.00 to $238,770.00.
8. Mr. Sampson testified that the subject property is located in the Ranch Eggs
Subdivision,which has sites of 4 to 7 acres. The closest residential subdivision to this one
is another filing of this one and is across the road. The town of Erie is located 3 miles to
the northwest. He confirmed that the subject property is in proximity to a dump site, but
noted that he saw no trash blowing on the date he did the inspection.
9. Mr. Sampson testified that there are several outbuildings which were once
used for egg operations.
35813.00
2
10. Mr. Sampson testified that his Comparable 1 is a much larger home of
superior construction on a much larger site, but it was the closest in proximity to the subject
and had a similar proximity to the dump site. The view is also superior to that of the
subject. This property was transferred via a Personal Representative's Deed. The other
sales were selected from other areas and adjustment made for the superior locations.
11. Mr. Sampson made adjustments for location, site size, view, design/appeal,
construction quality, age, gross living area, basement area and finished area, and
amenities such as patio/deck, fireplace, bathrooms, garage, and outbuildings.
12. Regarding the subsequent sale of his Comparable 1, Mr. Sampson testified
that if there was another sale for $395,000.00, it must have occurred subsequent to the
current base period. He disagreed that there were no sales within the subject subdivision
after the dump was activated. He found two sales in 1996, which fall within the 5-year
base period. These properties sold for $192,500.00 and $255,000.00 respectively.
13. Under cross-examination, Mr. Sampson testified that his Comparable 2 is
across the road from the north end of the property owned by the dump operator. His
appraisal erroneously states that it is 6 miles north. He was unable to say how current the
ownership map was.
14. In answer to a question from the Board, Mr. Sampson testified that he
believes that the assigned value sufficiently accounts for any negative influence for the
dump. He notes that even after adjustment, the indicated value is approximately
$25,000.00 higher than the assigned value. He confirmed that there were several dumps
in this area of the county. In spite of this, there are still sales occurring.
15. Mr. Sampson testified that the TD-1000 Real Property Transfer Declaration
for Comparable 1 indicated no indications that it was not arm's-length. However, because
there was a Personal Representatives Deed, he confirmed the sale with the purchasers.
There were extenuating circumstances and the sale was contingent upon the purchaser
signing an agreement not to press any civil action against the dump operators. In spite of
his contingency, there were several potential purchasers. For that reason, he considered
the sale to be at market level.
16. Respondent assigned an actual value of$196,309.00 to the subject property
for tax year 1999.
CONCLUSIONS:
1. Respondent presented sufficient probative evidence and testimony to prove
that the subject property was correctly valued for tax year 1999.
35813.00
3
2. Petitioner did not present any sales which he considered to be more
comparable to the subject, nor did he present sufficient evidence to show that the sales
presented by Respondent were not properly adjusted.
3. Respondent presented sales of properties in the general area and made
reasonable adjustments for the differences in the physical characteristics and location.
The assigned value is substantially below the indicated value using the sales comparison
approach, which would more than compensate for any additional negative influences for
a closer proximity to the dump site.
4. This Board has no jurisdiction to determine any issues regarding promises
or agreements made by county commissioners, nor do we have powers of equalization.
ORDER:
The petition is denied.
APPEAL:
Petitioner may petition the Court of Appeals for judicial review within 45 days from
the date of this decision.
If Respondent alleges procedural errors or errors of law by this Board, Respondent
may petition the Court of Appeals for judicial review within 30 days from the date of this
decision.
DATED and MAILED this a3a day of November, 1999.
This decision was put on the record BOARD OF ASSESSMENT APPEALS
N0V Z2 1999
I hereby certify that this is a true Harry J. Ful er
and correct copy of the decision of
the Board of Assessment Appeals.
tE0FC0(p herice Kjosness
Diane Von Dollen ^r�
35813.00 SEAL
y90 S, SfSSM...
4
BOARD OF ASSESSMENT APPEALS
STATE OF COLORADO
Docket Number 32065
ORDER
DONALD L. & JOANN K. HARMON,
Petitioners,
vs.
WELD COUNTY BOARD OF EQUALIZATION,
Respondent.
THIS MATTER was heard by the Board of Assessment Appeals on January 27,
1998, Judy K. Kirkland & Virginia Rember-Helm presiding. Petitioner, Mr. Harmon,
appeared pro se. Respondent was represented by Cyndy Giauque.
PROPERTY DESCRIPTION:
Subject property is described as follows:
RE 10 LOT 10 RANCH EGGS INC SUB %2631 175AV%, (Weld County
Schedule Number 146733101001)
Petitioner is protesting the 1997 actual value of the subject property, a single family
residence located on 7.5 acres. It consists of approximately 2,520 square feet, a two-car
attached garage and a barn of 11,800 square feet.
ISSUES•
Petitioner:
Petitioner contends that his property is overvalued due to the close proximity
of a landfill.
1
•
Respondent:
Respondent contends that the property has been correctly valued based on
Colorado state statutes.
FINDINGS OF FACT:
1. Petitioner Donald L. Harmon presented the appeal on behalf of Petitioners.
2. Based on the market approach, Petitioners presented an indicated value of
$145,000.00 for the subject property.
3. Petitioner presented testimony stating that Weld County had denied the
construction of a landfill in the present location. USA Landfill asked for the subject area
to be annexed to the city of Erie, which did happen, and the City allowed the landfill to be
built.
4. Mr. Harmon presented pictures showing the close proximity of the landfill,
approximately 800 feet, and a picture showing a missing explosive device on the road to
his property. Noise starts at 6:00 am every morning, and the use of flood lights when the
days are shorter, which shine into his bedroom.
5. Mr. Harmon testified that the landfill opened to Colorado State University and
others on a limited basis on June 1, 1996, and became fully operational on October 1,
1996.
6. Petitioner is requesting a 1997 actual value of$145,000.00 for the subject
property.
7. Respondents witness, Mr. Michael Sampson, Certified General Appraiser for
Weld County, presented an indicated value of $180,900.00 for the subject property, a
reduction from the County Board of Equalization assigned value of$202,746.00.
8. Respondent's witness presented two sales of the property next door, the first
was $435,000.00 to the landfill and the second from the landfill to another person for
$395,000.00. He determined a 10% economic loss to value based upon the presence of
the landfill.
CONCLUSIONS:
1. Petitioners presented sufficient probative evidence and testimony to prove
that the subject property was incorrectly valued for tax year 1997.
D32065.98B
2
•
2. While the county's methodology for determining the loss to value for the
presence of the landfill is, overall, an excellent way to determine loss to value, it is based
on little evidence. There is doubt as to the arm's-length nature of the two sales, both of
which were outside the base period, and no other evidence was presented.
3. Based on this Board's experience, the close proximity of the landfill would
impact the value of the subject property to a much greater degree than 10%. The Board
feels an adjustment of between 25% and 30% to be more reasonable.
4. The Board concluded that the 1997 actual value of the subject property
should be reduced to $160,000.00.
ORDER:
Respondent is ordered to reduce the 1997 actual value of the subject property to
$160,000.00.
The Weld County Assessor is directed to change his records accordingly.
APPEAL:
Petitioners may petition the Court of Appeals for judicial review within 45 days from
the date of this decision.
If Respondent alleges procedural errors or errors of law by this Board, Respondent
may petition the Court of Appeals for judicial review within 30 days from the date of this
decision.
D32065.986
3
DATED and MAILED this 1-?9day of February, 1998.
BOARD OF ASSESSMENT APPEALS
dy , irkiand n
/ L a P-114 1,, L
Virginia ember-Helm
This decision was put on the record
FEB 12 1998
-•PS.. COLD
g.' S •
I hereby certify that this is a true
and correct copy of the decision of SEAL •;
the Board of Assessment Appeals.
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