HomeMy WebLinkAbout930965.tiff (Ge e J t eria
BOARD OF ASSESSMENT APPEALS
STATE OF COLORADO
Docket Number 19655
ORDER T
BENNY CHAVEZ,
Petitioner,
vs.
WELD COUNTY BOARD OF EQUALIZATION,
Respondent.
THIS MATTER was heard by the Board of Assessment Appeals on
March 22 , 1993 , Don A. Holmes and Harry Fuller presiding.
Petitioner, Benny Chavez, appeared pro se. Respondent was
represented by Thomas David, Esq.
FINDINGS OF FACT:
1. Subject property is described as follows:
PT NW4 24 1 68 - 146724000077 - LOCATED AT
2900 W.C.R. #11 - WELD COUNTY SCHEDULE NUMBER
R0024988
2 . Petitioner is protesting the 1992 actual value of the
subject property, a five acre tract of land classified as
residential .
3 . Petitioner is requesting an agriculture classification on
this parcel .
4 . Petitioner stated he had a few calves which he kept on
this property on and off through 1989, 1990 and 1991. There was no
water on the subject property until 1992 .
5. Petitioner stated he allowed a third party to keep horses
on the property, but they were only on the pasture for a short
period of time.
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6. Petitioner indicated he was raised in the area and has
owned this property for 15 to 20 years, since there were no water
rights for this property he has other land leased in the area that
he grazes his cattle.
7 . Petitioner contends that the subject property should be
classified as agriculture for tax year 1992.
8 . Respondent's witness, Phyllis Newby, stated they had
inspected the subject property in August 1990 and determined the
property seemed to be idle, another inspection was made in 1991 and
there still appeared to be no agriculture use.
9. Respondent' s witness stated the subject property was
inspected again after the protest in 1992 , and found some pleasure
horses on the property. The subject property had no water on the
property for livestock until 1992 .
10. The witness stated they will continue to work with the
Petitioner so the property will be eligible for agriculture in the
future.
11. Respondent assigned an actual value of $15, 330. 00 to the
residential land for the subject property for tax year 1992 .
CONCLUSIONS:
1. Petitioner presented insufficient probative evidence or
testimony to prove that the Weld County Assessor improperly valued
the subject property, in accordance with the Board' s Rule 14 .
2 . Further, the Assessor properly used the applicable state
statutes and the Division of Property Taxation manuals and
guidelines in valuing the subject property for tax year 1992 .
3 . After careful consideration of evidence and testimony
presented, the Board determined the value assigned by the
Respondent was proper. The subject property was not used as
agriculture land in 1990, 1991, and 1992 . The Petitioner is now
working to qualify the land as agriculture in the future.
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.
19655.AP3
2
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 this 47(0 ---day of April, 1993 .
BOARD OF ASSESSMENT APPEALS
co
m a rr J. 1 er
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O A.
C.c.' At
,SSESStatr Don A. Holmes
This decision was put on the record
APR 1 6 1993
I hereby certify that this is a true
d correct cop of e d isio of
t e Board o ss ssme Appeals.
es R. Shar 9655.AP3
3
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