HomeMy WebLinkAbout930699.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 1993, WELD COUNTY, COLORADO
PETITION OF:
STEWART ELMA M & WALTER H
2636 14TH AVE CT
GREELEY, CO 80631
DESCRIPTION OF PROPERTY: PIN: R 3684986 PARCEL: 096118421010 - GR 6525
L10BLK21 FARRS 5TH%2636 14TH AVE CT%
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 1993, 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 1993, claiming that the property described in
such petition was assessed too high, as more specifically stated in said
petition, and
WHEREAS, said petitioner not 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. The assessment and
valuation of the Weld County Assessor shall be, and hereby is, affirmed as
follows:
930699
LSnO ,a 7
Page 2
RE: BOE - STEWART ELMA M & WALTER H
ORIGINAL
Land $ 10, 000
Improvements OR
Personal Property 47, 055
TOTAL ACTUAL VALUE $ 57,055
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
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)
930699
Page 3
RE: BOE - STEWART ELMA M & WALTER H
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
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.
930699
Page 4
RE: BOE - STEWART ELMA M & WALTER H
The above and foregoing Resolution was, on motion duly made and seconded,
adopted by
the following vote on the 28th day of July, A.D. , 1993.
/ /
J !!�( BOARD OF COUNTY COMMISSIONERS
ATTEST: dC /l' WELD?COUNTY, COLORADO
Weld County Clerk to the Board -�.4-7?, Qn,.eX 2 . j-tl_,,/
Const nce L. H rbert, Chai an
BY:
Deputy Cler to the B W. . We ste , Pr Tem
APPROVED AS TO FORM: w c1,_
eorge E: Baxter
.6c1inty Attorney le Z. Hall
EXCUSED
Barbara J. Kirkmeyer
930699
13b.e_ k9 3- /
(i2
BOE DECISION SHEET
PIN II: R 3684986 PARCEL II: 096118421010
STEWART ELMA M & WALTER H
2636 14TH AVE CT
GREELEY, CO 80631
HEARING DATE: July 28, 1993 TIME: 2:00 P.M.
HEARING ATTENDED? (Y4D NAME:
AGENT NAME:
APPRAISER NAME: S-4731_V1 .Sad ,mss gy
DECISION:
DECREASE IN VALUATION
INCREASE IN VALUATION
NO CHANGE IN VALUATION
ASSESSMENT RATIO
ACTUAL VALUATION
ORIGINAL ADJH}'ED
Land $ 10, 000 $ /9) OO
Improvements OR
Personal Property 47,055 9 fJ Oc -
Total Actual Value $ 57,055 $ cc/ U S-S
COMMENTS:
MOTION BY _1) j.-1 TO i n ) L
uo � a -
SECONDED BY C, T Al/ Baxter -- MN)
Hall -- LN)
V Failed to meet burden of proo'Ba vn-( u-e- Harbert -- C/N)
Comparables inadequate—pa+ +ioi.ce_r s Kirkmeyer -- tY/N) # ��—
Other: Webster -- MN)
RESOLUTION NO.
53CE59
/..--` OFFICE OF COUNTY ASSESSOR
1400 NORTH 17th AVE.
v _. ` GREELEY, COLORADO 80631
NOTICE OF DENTAL
PHONE (303) 353-3845, EXT. 3656
wig
GR 6525 L108LK21 FARRS STH%2636 14TH AVE CTS
COLORADO
2636 14 AVCT GREELEY
OWNER STEWART ELMA H C WALTER H
STEWART ELMA M C WALTER H PARCEL 0961184.2101C
PIN R 3684986
2636 14TH AVE CT YEAR 3993
GREELEY CO 83631 LOG 00306
05/06/1993
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 MARKET APPROACH.
AGRICULTURAL LAND VALUE IS DETERMINED SOLELY BY THE EARNING OR PRODUCTIVE
CAPACITY OF THE LAND, CAPITALIZED AT A RATE SET BY LAW.
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 for a 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:
YOUR PROPERTY HAS BEEN UNIFORMLY VALUED FOLLOWING COLORADO LAW AND
INSTRUCTIONS PUBLISHED BY THE STATE DIVISION OF PROPERTY TAXATION.
YOUR PROTEST OF VALUE HAS BEEN DENIED DUE TO COMPARISON OF OTHER
SIMILAR PROPERTIES WHICH SOLD DURING THE 1991 /1992 TIME PERIOD.
THIS COMPARISON SHOWS YOUR ACTUAL PROPERTY VALUE TO SE CORRECT FOR
THAT PERIOD.
_
•
T
• PETITIONER'S ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE
- - • OF VALUE PRIOR TO REVIEW AFTER REVIEW
LAND 10 , 000 10,000
IMPS 47, 055 47,055
TOTALS $ $ 57, 055$ 57,055
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.
By: WARREN L. LASELL 05/10/93 68
WELD COUNTY ASSESSOR DATE 6;99
15-OPT AR
PomtPR-207-87/93 ADDITIONAL INFORMATION ON REVERSE SIDE
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O/I- 930899
CLERK TO THE BOARD
F.O. BOX 758
GREELEY,COLORADO 80632
1111 I C. (303)356-4000 EXT.4225
O I
COLORADO
July 9, 1993
Parcel No. : 096118421010 PIN No. : R 3684986
STEWART ELMA M & WALTER H
2636 14TH AVE CT
GREELEY, CO 80631
Dear Petitioner(s) :
The Weld County Board of Equalization has set a date of Wednesday, July
28, 1993, at or about the hour of 2:00 P.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 5, 1993, and mailed to you on or before August
10, 1993.
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.
930699
STEWART ELMA M & WALTER H - R 3684986
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,
BO RD OF' EQ LI
TION
Donald D. Warden,
Clerk to the Board
BY: l J
Carol A. Har ing, Deputy
cc: Warren Lasell, Assessor
9306,99
2 14th Ave. Ct.
Greeley, Colo. 80631
July 14, 19931:-
Carol A. Harding
Deputy Clerk :. - , _ 16 ,''', R: 32
Board of Equalization
Weld County: CLE;' i(
.2 l
Thank you for informing us about the July 28 meeting of the
Board of Equalization.
Several thoughts have come, resulting from your letter.
One is, why should I need to be present at the hearing on July
28th? I have presented evidence in the best way--in written form in
my letter of a couple of weeks ago. It's down in black and white so
that it can be made available to the members of the Board of Equaliza-
tion--there will be no mistake in my presenting it verbally at a
hearing and there should be no mistake in the hearing of the facts
by the board.
Second, the county assessor's office has made its decision.
It turned down my appeal of a couple of months ago. It has in black
and white its decision. Why should the county assessor be able to
come to this hearing? The obvious reason is: to refute my appeal
and have the last word. In other words, the county assessor (1) made
the decision to raise assessment of our property from the 1991 evalua-
: tion by 13.5% (after my appeal of 1992 was rejected) and from 1987 to
1991 by 14.5%, for a total 29+% increase in tax assessment since 1987,
which is a whopping increase that inflation and soaring property
values and any other built-in hikes in cost of living cannot account
4 q, for; (2) the county made these tremendous tax hikes during a period
,4 ° ,4 when it obviously was searching for money to finance large land and
property acquisitions, viz. the new county buildings at the north
edge of Greeley; (3) now the burden of UMe proof is up to us to dis-
til
prove the necessity for raising property taxes (now isn't that a
switch on American justice, when the "defendant," so to speak, needs
to prove that he didn't do it--the taxpayer must provide the proof,
,4 i when in America the system regularly calls for the "plaintiff," in
`:$. this case the county assessor who came up with the assessment, to
prove his case}, and (4) the county assessor now sits back during the
i hearings and is made eligible to rebut what I might present to the
I
Board of Equalization. Fair? You bet your property rights, it isn't!
X 14 Third, "the fact that your valuation has increased cannot be
your sole basis of appeal." So I'm going to reiterate the facts
which the county assessor seems to have slighted: The Greeley Board
. l of Realtors' comparative evaluations will place our property in the
middle of the $43,000 to $64,900 range; inflation doesn't justify the
If LA huge increase in assessment; assessment should be based on what the
property has been worth, not anticipating what it might be worth, for
4i then the assessor is guessing--and fair evaluations are not the product
of guesses. In other words, the assessor's evaluation is a projected
one, and so invalid; and let the assessor prove that inflations and
cost of living of the past two or three years justiflpe a 14.5% tax/iz&a `wc.
increase over two years and a 29+% tax increase over the past six
years.
So my answer is: Since the county assessor is going to be there
to rebut any appeals, let the Board of Equalization require him under
oath and pain of losing his job to justify his high property evaluations.
For I won't be there on Jul 28"with the cards stacked against me.
9306991
n' Walter H. Stewart
I_
EX pBIT
TD / 1-PIA) 3 b
• 4SsnrS
RESIDENTIAL APPRAISAL REPORT
County Board of Equalization
PROPERTY ADDRESS
2636 14th Avenue Court
OWNER
Walter & Elma Stewart
APPRAISER
Stan Sadusky
Weld County Assessor's Office
DATE
July 28, 1993
930699
MICROSOLVE CAMA SYSTEM 07-20-1993, 11:09:24
WELD COUNTY Disk: G Class 93 Group 11 Sub-Gp. 501 User:WEL
2/15/93 Session $ 1
Serialized Page 1 404 Report Page $ 1
COHPARABLES REPORT OF SOLD PROPERTIES Subject Record 4 13236 36849862636 14 AVCT GRLY
2636 14 AVCT GRLY
Sales file g9312p00.111 was used.
34 Records were considered. (The subject record was excluded from consideration.)
Records with values between 1010226 and 1010226 on factor 71 were included.
16 factors were used in the comparables selection.
(The difference was raised to a power of 2 ). Record Range Considered = 1 to 1573
•
SUBJ.RRCORD MOST COMPARABLE NEXT MOST COMP. 3rd MOST COMP. 4th HOST COMP. 5th HOST COMP. COHP.WT. ADJ.RATE
RECORD No. 13236 1021 1009 1016 1013 1010
RECORD I.D. 36849862636 14 A3692186 3668886 3675286 3672486 3669286
NAME/ADDR. 2636 14 AVC 2535 14 AV GEL 2516 13 AV GEL
2643 15 AVCT G 2606 12 AV GEL 2519 14 AV GEL
4 FACTOR FAC.VAL. FAC.VAL. ADJUST FAC.VAL. ADJUST FAC.VAL. ADJUST FAC.VAL. ADJUST FAC.VAL. ADJUST
9 SALE PRICE 0 61000 58000 60000 57000 I 55000
71 SUBDIVISION 1010226 1010226 0 1010226 0 1010226 0 1010226 0 1010226 0 90 0
121 NEIGHBORHOOD 2 2 0 2 0 2 0 2 0 2 0 .85 0
11 SALE DATE 0 911017 911220 920304 910823 911001
39 STYLI 1 1 STORY 1 STORY 0 1 STORY 0 1 STORY 0 1 STORY 0 1 STORY 0 0 . 0
40 QUALITY 3 FAIR FAIR 0 FAIR 0 FAIR 0 FAIR 0 FAIR 0 50 0
49 EAT WALL TIP 6 F MASH F MASH O F MASH O F MASH O F STUCC O F MASH 0 10 0
35 YEAR BUILT 1955 1960 0 1955 0 ` 1956 0 1955 0 1955 0 100 0
38 TOTAL SQ FT 1026 1026 0 988 1083 1131 -2992. 1118 -2622 988 1083 70 28.5
42 BSMT SQ FT 1026 1026 0 988 285 • 1131 -787.5 1118 -690 988 285 70 7.5
43 FIN BSMT FUL 0 0 0 0 0 0 0 • 132 -1056 544 -4352 6 8
,
44 FIN BSMT PAR 1026 837 661.5 988 133 1131 -367.5 0 3591 0 3591 5 3.5
61 GARAGE SQ FT 297 297 0 264 0 319 0 264 0 286 0 5 0
16 LAND MET VAL 10000 10000 10000 10000 1 10000 10000
48 PLUMB FIXT 8 10 5 5 7 5
45 NO. FUL BATH 2 1 2000 1 2000 1 2000 1 1 2000 1 2000 2 2000
46 NO. 3/4 BATH 0 1 -1900 0 0 0 0 0 0 • 0 0 1.5 1900
47 NO i
1/2 BATH 0 0 0 0 0 0 0 1 -1400 0 0 1 1400
29 IMPS/SQ FT 45.86 48.89 46.74 4 45.91 s 42.25 I 48.02
i
65 SPI/SQFT 0I 49.7076 48.583 144.20866 42.03936 45.54656
A. SALE PRICE 0 6 ,00 58,000 60,000 57,000 55,000 MEAN STD.DBV.
B. TOTAL ADJUSTMENTS ABOVE 762 3,501 -2,147 -177 �"N�,,,, 2,607
C. ADJUSTED SALT PRICE 1.762 7 853 '+16,$23 N74§2 59,109 2,336
D. COMPARABILITY INDEX 100 100 87 41 35 COV- 3.9%
E. MBAR WEIGHTED BY COMPARABILITY INDEX
F. ACTUAL VALU 57,055 60,162 56,176 61,929 57,230 57,445
G. ACTUAL VALU t?;0b5 " 60,162 56,176 61,929 57,230 57,445
H. RATIO: F/C .9741 .9134 1.0705 1.0072 .9972 .9925 .0568
J. STD. DEVIATION OF (H.) ABOUT 1.0 .0033 tttttttttttttttttttttttttfittttttt+tttttt+tt+tttt+tfittf++f++tfi#ttttttt+++t+ttt+ttt+ttttt+++tt+++++++t+++t+ttt+t++449 490+
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the emergency.
(c) A tax not approved on : next election dale 60 days or . ,ire after the declaration
shall end with that election month.
(7) Spending limits. (a) The maximum annual percentage change in state fiscal year
spending equals inflation plus the percentage change in slate population in the prior
calendar year, adjusted for revenue changes approved by voters alter 1991 . Population
shall be determined by annual federal census estimates and such number shall be
adjusted every decade to match the federal census.
(b) The maximum annual percentage change in each local district's fiscal year
spending equals inflation in the prior calendar year plus annual local growth. adjusted for
revenue changes approved by voters after 1991 and (8) (b) and (9) reductions.
(c) The maximum annual percentage change in each district's property lax revenue
equals inflation in the prior calendar year plus annual local growth. adjusted for properly
tax revenue changes' approved by voters after 1991 and (8) (b) and (9) reductions.
(d) If revenue from'sources not excluded from fiscal year spending exceeds these „-
limits in dollars for that fiscal year, the excess shall be refunded in the next fiscal year :
unless voters approve a revenue change as an offset. Initial district bases are current
fiscal year spending and 1991 property tax collected in 1992. Qualification or disqualifi-
cation as an enterprise shall change district bases and future year limits. Future creation
of district bonded debt shall increase, and retiring or refinancing dish rot bonded debt shall
lower, fiscal year spending and property lax revenue by the annual debt service so ii
funded. Debt service changes, reductions, (1 ) and (3) (c) refunds. and voter-approved ii
revenue changes are dollar amounts that are exceptions to, and not part of. any district
base. Voter-approved revenue changes do not require a lax rate change.
(8) Revenue limits. (a) New or increased transfer lax rates on teal property are
prohibited. No new stale real properly tax or local district income lax shall be imposed.
Neither an income tax rate increase nor a new state definition of taxable income shall
apply before the next lax year. Any income tax law change after July 1 , 1992 shall also
require all taxable net income to be taxed al one rate, excluding refer id tax credits or voter-
approved lax credits; with no added lax or surcharge.'
(b) Each district may enact cumulative uniform exemptions and credits to reduce or
I end business personal properly taxes. . • .
(c) Regardless of reassessment frequency, valuation notices shall be mailed annually
and may be appealed annually, with no presumption in favor of any pending valuation.
Past or future sales by a lender or government shall also be considered as comparable
market sales and their sales prices kept as public records. Actual value shall be slated
on all properly tax bills and valuation notices and, for residential real property, determined
solely by the market approach to appraisal. • • .•
(9) State mandates. Except for public education through grade 12 or as required of
a local district by federal law, a local district may reduce or end its subsidy to any program
delegated to it by the general assembly for administration. For current programs, the state
may require 90 days notice and that the adjustment occur in a maximum of three equal
annual installments. '::..
The summary prepared by the Board is as follows:.!,t h ;
This measure requires, except in emergencies, state or local governments to obtain
voter approval prior to: (1 ) Imposition of a new tax, fax rate increase, mill levy increase,
valuation for assessment ration increase, tax extension, or other change in policy which .
results in a net gain in lax revenues; or.(2) creation for more than one fiscal year of any
debt or other financial obligation, with limited exceptions. The effective date for the voter 1
approval requirement Is November 4, 1992. Any tax revenue collected, kept, or illegally ,
spent In violation of this amendment is to be refunded with interest. Individual or class
action suits may be filed to require such refunds or otherwise to enforce the amendment.
Emergency taxes, other than the property lax, may be imposed but will expir556Qt
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