HomeMy WebLinkAbout910757.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 1991, WELD COUNTY, COLORADO
PETITION OF:
GYURMAN JAMES KENNETH & MARIA ELSIE
9006 WELD CO RD 49
HUDSON, CO 80642
DESCRIPTION OF PROPERTY: PIN: R 5074286 PARCEL: 130518000005 - 8391-D
S2S2SW4 18 2 64 ( .50R2. 75SHT)
WHEREAS, the Board of County Commissioners of Weld County, Colorado,
organized as the Board of Equalization for the purpose of adjusting, equalizing,
raising or lowering the assessment and valuation of real and personal property
within Weld County, fixed and made by the County Assessor for the year 1991, 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 year 1991, claiming that the property described in
such petition was assessed too high, as more specifically stated in said
petition, and
WHEREAS, said petitioner being present, 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 clearly supported the value placed upon the Petitioner's property by the
Weld County Assessor. Such evidence indicated the value was reasonable,
equitable, and derived according to the methodologies, percentages, figures and
formulas dictated to the Weld County Assessor by law. As such, this Board finds
that the Petitioner failed to meet the burden of proving that the Assessor's
valuation was incorrect. The assessment and valuation of the Weld County
Assessor shall be, and hereby is, affirmed.
BE IT FURTHER RESOLVED that a denial of a petition, in whole or in part, by
the Board of Equalization may be appealed by selecting one of the following three
options:
1. Board of Assessment Appeals: You have the right to appeal the
County Board of Equalization's (CBOE's) decision to the Board of
910757
Page 2
RE: BOE - GYURMAN JAMES KENNETH & MARIA ELSIE
Assessment Appeals (BAA) . Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be
introduced. If the decision of the BAA is further appealed to
the Court of Appeals, only the record created at the BAA hearing
shall be the basis for the Court's decision. No new evidence can
be introduced at the Court of Appeals. (Section 39-8-108(10),
CRS)
Appeals to the BAA must be made on forms furnished by the
BAA, and should be mailed or delivered within thirty (30)
days of denial by the CBOE to:
Board of Assessment Appeals
1313 Sherman Street, Room 523
Denver, CO 80203
Phone: 866-5880
OR
2. District Court: You have the right to appeal the CBOE's decision
to the District Court of the county wherein your property is
located. New testimony, exhibits or any other evidence may be
introduced at the District Court hearing. For filing
requirements, please contact your attorney or the Clerk of the
District Court. Further appeal of the District Court's decision
is made to the Court of Appeals for a review of the record.
(Section 39-8-108(1) , CRS)
OR
3. Binding Arbitration: You have the right to submit your case to
arbitration. If you choose this option the arbitrator's decision
is final and your right to appeal your current valuation ends.
(Section 39-8-108.5, CRS)
Selecting the Arbitrator: In order to pursue arbitration, you
must notify the CBOE of your intent. You and the CBOE select an
arbitrator from the official list of qualified people. If you
cannot agree on an arbitrator, the District Court of the county
in which the property is located will make the selection.
Arbitration Hearing Procedure: Arbitration hearings are held
within sixty days from the date the arbitrator is selected. Both
910757
Page 3
RE: BOE - GYURMAN JAMES KENNETH & MARIA ELSIE
you and the CBOE are entitled to participate. The hearings are
informal. The arbitrator has the authority to issue subpoenas
for witnesses, books, records, documents and other evidence. He
also has the power to administer oaths, and all questions of law
and fact shall be determined by him.
The arbitration hearing may be confidential and closed to the
public, upon mutual agreement. The arbitrator's written decision
must be delivered to both parties personally or by registered
mail within ten (10) days of the hearing. Such decision is final
and not subject to review.
Fees and Expenses: The arbitrator's fees and expenses are agreed
upon by you and the CBOE. In the case of residential real
property, such fees and expenses cannot exceed $150.00 per case.
The arbitrator's fees and expenses, not including counsel fees,
are to be paid as provided in the decision.
The above and foregoing Resolution was, on motion duly made and seconded,
adopted by the following vote on the 30th day of July, A.D. , 1991.
n / e BOARD OF COUNTY COMMISSIONERS
ATTEST: / ,, /�/ ? WELD COUNTY C LORADO
Weld County Clerk to the Board
Gordo c , irman
f
By: ��-� ,s��:I r
Deputy Clerk to the Geoite Ken dy, Pro- e` /
APPROVED AS TO FORM: 4272:4_7---,k-
Constance1����2�y
L. Harbert eL
,.-ffiti
ssis ant Co my Attorney C. W. Kirby
W. H. Webster
910757
BOE DECISION SHEET
PIN #: R 5074286 PARCEL #: 130518000005
GYURMAN JAMES KENNETH & MARIA ELSIE
9006 WELD CO RD 49
HUDSON, CO 80642
HEARING DATE: July 30, 1991 TIME: 9:00 A.M.
HEARING ATTENDED? ON) NAME: tit- �—s c. �-
�.lh o (...
AGENT NAME:
DECISION:
DECREASE IN VALUATION
INCREASE IN VALUATION
NO CHANGE IN VALUATION se x
ASSESSMENT RATIO
ACTUAL VALUATION
ORIGINAL ADJUSTED
Land $ 24806 $
Improvements OR
Personal Property 86588
Total Actual Value $ 111394 $
COMMENTS: `
MOTION BY OO �/ TO 1%�114ze, cir c�� `Ye`" glitre
SECONDED BY AS-1 Lacy N)
Kennedy N)
Failed to meet burden of proof Harbert LA N)
Comparables inadequate Kirby S )
Assessor's data unchallenged Webster -ahVN)
Other:
RESOLUTION NO. 910757
UI DICE OF COUNTY ASSESSOR
( '''‘ 915 101h STREETGREELE�r COLORADO 80631
PHON
NOTICE OF DENIAL - f56r4,g00. EXT.4256
Rik r
8391-D 52S2SW4 lb 2 64 ( •5QR2.75SHT) ^m
COLORADO , ° !r
✓k 1 `4
2 • l
cR / Ict
95106 49 CR `1"•-•....'ti,, ii ttel.C�.
OWNER GYURMAN JAMES KENNETH 6 MARIA EL32Pry„
ti�
GYURMAN JAMES KENNETH C MARIA ELSIE PARCEL 130518000005
PIN R 5074286
9OO6 WELD CO RD 49 YEAR 1991
HUDSON CO 80642 LOG 03279
05/29/1991
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 is valued by considering the cost and market approaches.
Agricultural land value is determined solely by the earning or productive capacity of the land, capitalized at a rate set by law.
Producing mines are assessed at 25%of the gross proceeds or 100%of the net proceeds,whichever is greater.
Oil and gas leaseholds and lands are assessed at 87.5% of the gross value of the oil and/or gas sold or transported from the premises on
primary production;secondary production is valued at 75%.
All other property, including vacant land, is valued by considering the cost, market,and income approaches.
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 fora 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 deter-
mined the valuation(s) assigned to your property. The reasons for this determination of value are:
NO CHANGE HAS BEEN MADE TO THE ACTUAL VALUATION OF THIS PROPERTY.
COLORADO LAW REQUIRES US TO SEND THIS NOTICE OF DENIAL FOR ALL
PROPERTIES ON WHICH WE DO NOT ADJUST THE VALUE•
PROPERTY CLASSIFICATION PETITIONER'S ASSESSOR'S VALUATION
ESTIMATE ACTUAL VALUE ACTUAL VALUE
OF VALUE PRIOR TO REVIEW AFTER REVIEW
LAND 24; 806 24;806
IMPS 86; 588 86;588
TOTALS $ $ 111;394 $ 111 ;394
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.
WARREN L. LASELL `� LG
By. ^�r'2-14-94
WELD COUNTY ASSESSOR DATE
15-OPT-AD 81
Form PR-207.87/91 ADDITIONAL INFORMATION ON REVERSE SIDE
•wwYQy HAVE THE RIGHT TO APPEAL THE. ASSE SOR'$,DECISI0N
101
,•4
The County Boars v. , � lizatton will.sit to hear.appeals beginning July 1 and.continuing through August 10 for
reel gsgpptty.�(I0 ' and l din6s) and personal property (furnishings, machinery, and equipment). 39-8-104 and
391470,
1? AL PROGiDUREey
�Y
If Ikchoose ol•peal the Assessor's decision, mail or deliver one copy of this completed form to the County
Bo4kOti.,Fq�a on.Torpres'erve yottr right to appeal,Your appeal must be POSTMARKED OR DELIVERED ON
OR BE'ORf JULY 1,5:•
WELD COUNTY BOARD OF EQUALIZATION
.0o+��.' ; 9,15 10th Street, P.Q. Box 7p§ ,. _. • T • _.
Greeley, Colorado 80632
Telephone (303) 356-4000, Ext. 4225
_ ---
NOTIFICATION OF HEMING:
You will be notified of.the time and place set for the hearing of your appeal.
COUNTY BOARD OF EQUALIZATION'S DETERMINATION:
The County Board of Equalization must make a decision on your appeal and mail you a determination within five
business days. The County Board must conclude their hearings by August 10.
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 decision to ONE of the following:
Board of Assessment Appeals (BAA):
Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, {303} 866-5880.
District Court:
9th Avenue anti 9th Street, P.O. Box C
Greeley, Colorado 80632
Telephone (303) 356-4000, Ext. 4520
. ,• : .. •. , : _ . Arbitratiorn s , .
WELD COUNTY BO'Ai3b OFLEQUALIZATION" • ' ` -
915 10tH Street, P.O. Box 758
Greeley, Colorado 80632
Telephone (303) 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 18.
9"v PRESERVE YOUR APPEAL RiGH f"S, 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.Attach additional documents as
rnegessary.
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1-O737
CLERK TO THE BOARD
P.O.BOX 758
iKitp GREELEY,COLORADO 80832
(303)3564000 EXT.4225
C.
COLORADO
July 16, 1991
Parcel No. : 130518000005 PIN No. : R 5074286
GYURMAN JAMES KENNETH & MARIA ELSIE
9006 WELD CO RD 49
HUDSON, CO 80642
Dear Petitioner(s) :
The Weld County Board of Equalization has set a date of Tuesday, July 30,
1991, at or about the hour of 9:00 A.M. , to hold a hearing on your
valuation for assessment. This hearing will be held at the Weld County
Centennial Center, 915 10th Street, Greeley, Colorado, in the First Floor
Hearing Room.
You have a right to attend this hearing and present evidence in support of
your petition. The Weld County Assessor will be present before the Board.
The Board will make their 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 10, 1991, and mailed to you on or before
August 16, 1991.
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.
91 C757
GYURMAN JAMES KENNETH & MARIA ELSIE - R 5074286
Page 2
At least two (2) working days prior to your hearing the Assessor will have
available, at your request, the data supporting his valuation of your
property.
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 OF EQUALIZATION
onD- "a W*17
Clerk to
the Board /� A �i
BY: ( LCD A. Y' �T `�"�
Carol A. Harding, Deputy
cc: Warren Lasell, Assessor
Section V, page 5.5
The assessor can reclassify agricultural land when the actual use of
such land changes or when the assessor discovers that the classification
is erroneous:
Actual Value determined - when
(5)(c) Once any property is classified for property tax purposes,
it shall remain so classified until such time as its actual use
changes or the assessor discovers that the classification is
erroneous. The property owner shall endeavor to comply with the
reasonable requests of the assessor to supply information which
cannot be ascertained independently but which is necessary to
determine actual use and properly classify the property when the
assessor has evidence that there has been a change in the use of
the property. Failure to supply such information shall not be the
sole reason for reclassifying the property. Any such request for
such information shall be accompanied by a notice that states that
failure on the part of the property owner to supply such
information will not be used as the sole reason for reclassifying
the property in question.
39-1-103, C.R.S.
Land that does not qualify as agricultural land must be valued as all
other real property:
Definitions
(1.6) (b) All other agricultural property which does not meet the
definition set forth in paragraph (a) of this subsection (1.6)
shall be classified as all other property and shall be valued
using appropriate consideration of the three approaches to
appraisal based on its actual use on the assessment date.
39-1-102, C.R.S.
Colorado statutes require that agricultural improvements, other than
buildings, be appraised and valued with the land as a unit:
Improvements - water rights - valuation
(1) Improvements shall be appraised and valued separately from
land, except improvements other than buildings on land which is
used solely and exclusively for agricultural purposes, in which
case the land, water rights, and improvements other than buildings
shall be appraised and valued as a unit.
39-5-105, C.R.S.
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15-DPT-AS
PUB ARL VOL 3 1-89
Revised 1-91
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