HomeMy WebLinkAbout920576.tiff BOARD OF ASSESSMENT APPEALS
STATE OF COLORADO
Docket Number 18063
ORDER
JAMES KENNETH GYURMAN,
Petitioner,
vs.
WELD COUNTY BOARD OF EQUALIZATION,
Respondent.
THIS MATTER was heard by the Board of Assessment Appeals on
January 27, 1992 , Ramon G. Le Duke and Don A. Holmes presiding.
Petitioner appeared pro se. Respondent was represented by Jan
Allison, Esq.
FINDINGS OF FACT:
1. Subject property is described as follows:
PIN R 5074286, PARCEL 130518000005 - 8391-D,
S2S2SW4 18 2 64 ( .50R2 .75SHT) , LOCATED AT
9006 WELD COUNTY ROAD 49, HUDSON, CO 80642
2 . Petitioner is protesting the 1991 classification of the
subject property, a 1, 919 square foot, one-story, brick-veneer
residence with a full basement and an attached, two-car garage on
a 36.75 acre tract of land. He is not appealing the 1991 actual
value of the subject property.
3 . Petitioner contends that the value of the subject land
should be based on it being classified as "residential improved" or
"agricultural. " The land is currently being used for residential
purposes.
4 . Petitioner stated that he is in the process of installing
fencing for a future agricultural use of the land.
(Lj&
C frw tc , co, i,5 920576
5. Respondent's witness stated that 2.75 acres of the
subject land was broken out of the total acreage and classified as
"residential improved. " The remaining 34 acres were classified as
"vacant land. "
6. The witness supplied the Board with a letter from the
Colorado Property Tax Administrator on how to value "mixed use"
properties. It is the witness' opinion that Respondent properly
followed the guidelines of that letter.
CONCLUSIONS:
1. Petitioner presented sufficient probative evidence and
testimony to prove that the subject property was incorrectly
classified for tax year 1991.
2 . The Board determined that, since the subject property had
only one use on the assessment date, it should not be classified as
"mixed use" property. Petitioner testified that he is in the
planning and preparation stages of a future agricultural use for
the subject property, but that no such use has begun to date.
3 . This Board does not feel that it has the power to dictate
to a Colorado taxpayer what size parcel of land he must use for a
homesite. It is the Board's opinion that neither the Assessor nor
Respondent have that power either.
ORDER:
Respondent is ordered to reclassify the subject 36.75 acres of
land to "residential improved, " and to value the subject property
accordingly for tax year 1991.
The Weld County Assessor is directed to change his records
accordingly.
18063 . 50
2
Ciro 5 V
DATED this IML day of February, 1992.
BO A ESSM T E
3*: • let Ramo G. Duke
L
SEAL
=0.
r• •W
y •
v '• ' Don A. Holmes
g
SSESSm0EN�`�����
This decision was put on the record
FEB 121992
I hereby certify that this is a true
and correct copy of the decision of
1� the Board of Assessment Appeals.
IM%t&s_ — 4,*O1-
Eileen M. Kile
18063 . 50
3
Q OS7h
Hello