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HomeMy WebLinkAbout891013.tiff RESOLUTION RE: APPROVE ADOPTION OF WELD COUNTY ASSESSMENT ARBITRATION RULES AND PROCEDURES WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Board has been presented with Weld County Assessment Arbitration Rules and Procedures, and WHEREAS, after study and review, the Board deems it advisable to adopt said Rules and Procedures, a copy being attached hereto and incorporated herein by reference, and WHEREAS, the Board deems it advisable that said Rules and Procedures be placed in the Administrative Manual. NOW, THEREFORE, BE IT RESOLVED by the Board of County. Commissioners of Weld County, Colorado, that Weld County Assessment Arbitration Rules and Procedures be, and hereby are, adopted. BE IT FURTHER RESOLVED by the Board that said Rules and Procedures be placed in the Administrative Manual. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 13th day of September, A.D. , 1989 . ATTEST: � ) BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO Weld County Clerk and Recorder , and Clerk to the Boa d C.W. Kifloy, C airman EXCUSED Jac line Johnson, Pro-Tem eputy County Cl k ( APPR VED AS TO FORM: Gene R. Brant a"iT r George Kennedy J C:7 /, ounty Attorney �/' /_/Y// Gorc4i"° &. �a /'. _ ,_ ,< . . < z r 891013 WELD COUNTY ASSESSMENT ARBITRATION RULES AND PROCEDURES 1 . SCOPE: To give taxpayers an alternative to pursuing an appeal of the county board of equalization' s decision through either the board of assessment appeals or the district court and to provide and alternative to pursuing any pending 1987 appeals now on file with the board of assessment appeals or the district court, an arbitration process is hereby implemented pursuant to 39-8-108 .5, C.R.S . 2 . ARBITRATORS : The board of county commissioners will maintain a list of qualified persons who shall act as arbitrators of property valuation disputes. Such list will be kept on file in the office of the Weld County Clerk and Recorder. Such list will be updated or revised as deemed necessary by the board of county commissioners . A. QUALIFICATIONS : To qualify as an arbitrator an individual in addition to being knowledgeable in the areas of property valuation and taxation shall be any one of the following: an attorney licensed to practice in Colorado, an appraiser who is a member of the institute of real estate appraisers or its equivalent, a former county assessor, a retired judge or a licensed real estate broker. B. SELECTION OF ARBITRATOR: The taxpayer and the county board of equalization' s representative shall select an arbitrator from the list on file with the clerk and recorder upon advancement of fees as provided for in paragraphs 3 .C, D, and E of these rules. In absence of agreement between the taxpayer and the county board of equalization the district court shall select an arbitrator from said list. C. OATH: Promptly after an arbitrator is selected, he or she shall sign, file with the county and mail to each party the affirmation/oath set forth in the forms section of these rules. 3 . ARBITRATION PROCEDURES: A. FILING: Within thirty (30) days of the county board of equalization' s decision, any taxpayer who plans to pursue arbitration shall notify the board of his intent to pursue arbitration. 1 891013 B. PETITION: After filing his intent to pursue arbitration but no later than close of business on the first Monday in October, the taxpayer shall file, on forms provided, along with the fees as required by paragraphs 3.B, C, and D of these rules a petition requesting arbitration. The petition shall include the following: (1) Name of petitioner (2) Property in question - address and schedule number (3) Type of property: residential or other (4) Issues for arbitration (5) Fees have been advanced or fees are in negotiation with the county and will be advanced to be held in trust pending the referee' s decision (6) The arbitrator designated by the petitioner. C. FEES: Residential property - At the time the taxpayer f li es his petition requesting arbitration for residential property, said taxpayer shall advance $150 . 00 to the Clerk and Recorder of Weld County to be held in trusts to cover fees and expenses of said arbitration. Said fees will be held in trust and will be disbursed as provided in the arbitrator' s decision. The fee will be either returned to taxpayer or paid to the arbitrator depending on the arbitrator ' s decision. D. FEES : Other Taxable Property .- For cases concerning any taxable property other than residential real property the taxpayer shall, no later than close of business on the first Monday in October, contact the county assessor or his representative to determine an estimated fee for arbitration. Fees shall be computed at $150 . 00 per hour rate. Upon agreement and deposit of fees with the Clerk and Recorder' s Office to be held in trust pending the arbitrator' s decision, the matter will be assigned to the arbitrator. The fees will be either returned to the taxpayer or paid to the arbitrator depending upon the terms of the arbitrator' s decision. E. FEES : Waiver - Any taxpayer who is unable to advance the fees from arbitration can apply for a waiver of this requirement to the board of county commissioners . Grounds for granting a waiver will be upon satisfactory documented proof of indigency by the taxpayer. 891013 2 F. HEARINGS : (1) Assignment - Upon payment of the fees as outlined in paragraphs 3.C, D, or upon waiver of the fee (paragraph 3 .E) and the filing of the petition (see paragraph 3 .B) the case will be assigned to the arbitrator selected in accordance with paragraph 2.B of these rules. (2) Scheduling - Arbitration hearings shall be held within sixty (60) days from the date the arbitrator was selected pursuant to paragraph 2 .B of these rules. The hearings shall be at a time and place set by the arbitrator with the mutual consent of the taxpayer and the county board of equalization' s representative, the assessor. (3) Procedure - The arbitrator shall preside at the hearing. Arbitration hearing procedures shall be informal and strict rules of evidence shall not apply except as deemed necessary by the arbitrator in the interests of justice. All questions of law and fact shall be determined by the arbitrator. The arbitrator may determine time limitations or make other decisions in order to conduct a reasonable and fair hearing. (4). Subpoenas - The arbitrator may issue or cause to be issued subpoenas for attendance of witnesses and for the production of books, records, documents and other evidence and shall have the power to administer oaths. Subpoenas so issued shall be served and, upon application to the district court by the taxpayer or county board of equalization or the arbitrator, be enforced in a manner provided by law for service and enforcement of subpoenas in civil actions. (5) Parties ' attendance - The taxpayer and county board of equalization shall be entitled to attend, personally or with counsel and participate in the proceedings. Such participation may include the filing of briefs and affidavits. (6) The hearings can be open to the public; however, upon agreement of both parties, the proceedings may be confidential and closed to the public. (7) Record of Proceedings - No record of the proceedings is required. 891013 3 G. Arbitrator's Decision - The arbitrator' s decision shall be in writing and signed by the arbitrator. The arbitrator shall deliver a copy of his decision to the parties personally or by registered mail within ten (10) days of the hearing. Such decision shall be final and not subject to review or appeal. The arbitrator' s decision shall include: (1) The county docket number (2) The title of the document as "ARBITRATION AWARD" (3) The full case name (4) The identities of the parties who were present at the hearing either in person or by counsel (5) That the arbitrator has found in favor of the taxpayer or the county board of equalization and against the other party (6) The particular schedule number in question or dispute (7) The amount of change in valuation of the subject property if any (8) The amount of the arbitrator' s fees and expenses not including counsel ' s fees incurred in conducting the arbitration and which party or both are to pay those fees. NOTE: Arbitrator' s fees for residential real property shall not exceed $150 .00. For all other property arbitrator' s fees shall be an amount agreed upon by the taxpayer and county. (9) A signature line for the arbitrator and the date of the decision. (10) Witness fees and costs - Each party shall pay that party ' s own witness fees, attorney' s fees and miscellaneous costs. 4 891013 Dear This is to acknowledge your request for arbitration pursuant to Section 39-8-108 , C.R.S . In an effort to provide an expeditious handling of cases, the Board of County Commissioners has adopted rules and procedures for the arbitration process. Enclosed for your review is the list of approved arbitrators, a copy of the rules and procedures, and a petition. The petition should be completed and returned to this office with the appropriate fees . Upon receipt of the petition and advancement of fees, your case will be assigned for arbitration. It is important to promptly comply with the rules and procedures to ensure that your case is dealt with in a fair and expeditious manner. Sincerely, Enc. • 891013 WELD COUNTY, COLORADO Docket No. PETITION FOR ARBITRATION Taxpayer, v. WELD COUNTY BOARD OF EQUALIZATION 1 . The undersigned property owner or authorized agent, pursuant to Section 39-8-108 , C.R.S . , requests arbitration. 2 . The subject property is located in Weld County with address or legal description as follows : with tax schedule number 3 . That the property is (residential real property) (other property) . 4 . That the residential arbitration fee in the amount of $150 . 00 is hereby advanced, to be held in trust pending a decision of the arbitrator; OR 4 . That the fee estimate of $ agreed upon between the parties is hereby advanced, to be held in trust pending a decision by the arbitrator; OR 4 . An application for fee waiver based upon indigence of the petitioner is pending before the Board of County Commissioners. 5 . That be named and assigned as arbitrator. 6 . That the following issues are in need of arbitration: Date Signature Name Address Phone Number 891013 TO: OWNERS, AGENTS, ATTORNEYS OF OTHER THAN RESIDENTIAL PROPERTY FROM: CLERK, COUNTY BOARD OF EQUALIZATION SUBJECT: ARBITRATOR'S FEE AGREEMENT FOR OTHER THAN RESIDENTIAL PROPERTY Pursuant to Section 39-8-108 .5 (5) (a) , C.R.S. , an agreement as to arbitrator' s fees needs to be arrived at between the parties . Pursuant to the Rules and Procedures for Arbitration adopted by the Board of County Commissioners, you must contact the Assessor' s representative and complete the attached agreement prior to your case being assigned to an arbitrator. The representative of the Assessor' s Office are as follows: Michael Sampson Stan Jantz or the Deputy Assessor, Andy Anders Please contact the appropriate representative as soon as possible. 891013 ARBITRATOR'S FEE AGREEMENT WHEREAS, the Petitioner desires that certain property other than residential real property be subject to the arbitration process as provided for in Section 39-8-108.5, C.R.S. ; and WHEREAS, the Petitioner and the County Board of Equalization desire to outline their agreement as to arbitrator' s fees as required pursuant to Section 39-8-108 . 5 (5) (a) . IT IS AGREED that the parties estimate the following fee for arbitration of property schedule number • Petitioner' s Estimate Number of hours x $150 . 00 = Board of Equalization Number of hours x $150 . 00 = - Total Agreed Arbitrator ' s Fee = PETITIONER BOARD OF EQUALIZATION Name Assessor' s Representative Address 891®13 WELD COUNTY, COLORADO Docket No. OATH OF ARBITRATOR Taxpayer, v. WELD COUNTY BOARD OF EQUALIZATION I solemnly swear or affirm under penalty of perjury that I meet the qualifications of Section 39-8-108.5, C.R.S. ; that I will be completely impartial; and that I will fairly and justly determine the issues placed before me. I further swear or affirm that I have no financial or personal interest in the outcome of the arbitration of this case, and have no existing or past financial , business, professional, family or social relationships with any of the parties or their attorneys that will affect my impartiality or create an appearance of partiality or bias except Date Signature • 891013 WELD COUNTY, COLORADO Docket No. ARBITRATION AWARD • Taxpayer, v. WELD COUNTY BOARD OF EQUALIZATION W This matter having been heard on , 1988 . • Petitioner appeared in person with (out) counsel. Respondent Weld County Board of Equalization appeared by That I find in favor of and against That the property in question more fully described as Taxpayer schedule number , should/should not be adjusted as follows: That the arbitrator' s fees for conducting this matter are That said fees are to be paid as follows : That each party shall pay their own witness fees, attorney' s fees and miscellaneous costs. DATED THIS day of , 19 Arbitrator 891013 DATE: TO: ARBITRATOR TAXPAYER ASSESSOR RE: v. WELD COUNTY BOARD OF EQUALIZATION Docket No. The attached petition having been timely filed and fees advanced, and having received no objections from the respondent Board, the above-captioned case is hereby assigned to who will serve as arbitrator in this matter. Upon filing of the oath or affirmation, the arbitrator will contact the parties to schedule the matter for hearing. S91013 Hello