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Home My WebLink About930740.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 1993, WELD COUNTY, COLORADO PETITION OF: BANG-A-WAY 17629 WELD CO RD 5 BERTHOUD, CO 80513 DESCRIPTION OF PROPERTY: PIN: R 4715886 PARCEL: 120705000055 - 25473 PT NW4 5 3 68 BEG NW COR OF SEC SOD50'W 934.83' S89D09'E 431. 18' S27D41'E 577.85' NOD50'E 155.60' THENCE N44D19'E 1807.54' N89D52'W 1951.24' M/L TO BEG (2.40R5RES) 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 being represented by Andrew Low, Attorney, 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. The Board of Equalization also determined the classification of agriculture is correct. 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: 930740 Page 2 RE: BOE - BANG-A-WAY ORIGINAL Land $ 32, 947 Improvements OR Personal Property TOTAL ACTUAL VALUE $ 32,947 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) OR 930740 Page 3 RE: BOE - BANG-A-WAY 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. 930740 Page 4 RE: BOE - BANG-A-WAY The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 3rd day of August, A.D. , 1993. ATTEST: /' /i 1_//t/etet BOARD OF COUNTY COMMISSIONERS WEL COUNTY, COLORADO Weld County Clerk to the Board S�sAO7t�4.Y4AYE) Constance/ L. IHarbe tI, Chairman BY: ry/\� !/V.Z fl(AYE) Deputy Clerk to the Board_ W. Ii ebste , Pro-Tem APPRO TO FORM: \ -e CCI --g NAY eorg Bax r 1 NAY y Attorney ?c_--Bale K. Hall „ts. l4_,.. j ≤ /A_Lc;yiL (AYE) / Barbara J. Kirk yer 930740 - a ig � BOE DECISION SHEET PIN Il: R 4715886 PARCEL 1/: 120705000055 BANG-A-WAY 17629 WELD CO RD 5 BERTHOUD, CO 80513 �- e02-04- -k 9/3/93 HEARING DATE: July 30, 91 93 TIME: 4:00 P.M. HEARING ATTENDED? 1) NAME: A0,4 e Lo � 944- +r- . ne v AGENT NAME: ANDY LOW S R (r le l QV-r�I- �e r e w n e APPRAISER NAME: "Pk, I Ls letoiv, DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ 32, 947 $ 3 c1) 7 9 7 Improvements OR Personal Property Total Actual Value $ 32,947 $ 997 COMMENTS: MOTION BY ,73Gt J TO _ a i flfijy c,r�Le�n) -1 SECONDED BY /17a Baxter -- (Y 4/2D Hall -- (Ye) Failed to meet burden of proof Harbert -- N) Comparables inadequate Kirkmeyer -- /N) Other: Webster -- ON) RESOLUTION NO. 930740 O1 -ICE OF COUNTY ASSESSOR 1400 NORTH 17th AVE. GREELEY, COLORADO 80631 NOTICE OF DENIAL PHONE (303) 353-3845, EXT. 3656 25473 PT NW4 5 3 68 BEG NW COR OF SEC S0D50 aWW 934.83' S890091E 431 .18' S27O413E 577.85• NOD50 'E COLORADO 155. 60' THENCE N44D19'E 1807. 540 N89D52 'W 1951 .24' M/L TO BEG (2.40RSRES) OWNER BANG-A-WAY INC ANDY LOW PARCEL 12O7O5OOOO55 PIN R 4715886 PO BOX 195 YEAR 1993 DENVER CO 80201 LOG 00005 05/03/1993 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 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 NCTICE OF DENIAL FOR ALL PROPERTIES ON WHICH WE DO NOT ADJUST THE VALUE . PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW LAND 32, 947 32,947 IMPS TOTALS $ $ 32, 947 $ 32.947 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 06/25/93 By: WELD COUNTY ASSESSOR DATE 0 ^!(1 5 15-OPT AR / 4� Form PR-2O7-87/93 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE THE RIGHT 'To APPEAL PP . ASSESSOR'S aEt..d" ON n 1 7t Equalization will sit to hear appeals tae€,inning July i and-continuing lnio.._ch A oust 10 for E" n hand avid built ings) and personal p .Y.ei, fa ' Y,4- Yn+ ntr≥ u, ?n act Ivry, and -1Q4 and pp f. 0",.S.`tPS; i . t% , t , e:seary door fight r , ,i 4 a Y :f8 F k 1, � he � 'l . ,.e, 5 FOR REAL li a s... ,^.. f WELL „s! i,`v 'AGAPE td t,AIRY A AR. TER .. _ 9th id;, Soh yd, ' t , ,f NOYEERKRA FEAR. OF HEARING: You toll ^'t, r iet4 o₹ the time and place eel eh the Rearing of y'^, anneal. t e1w:'. Y ft0m .z „P EQUALIZATION'S tET€Rkt99^! ?AT'ION; The Couno Board of Equalization must make a decision on your 3poe.`ai and mail you a deter em/oleo w tl in hive hueCovNeivo dann Bie County Board must conclude ,,r hearings by August 10. TAXPAYER tS TS FOR PURI-HER APPEALS;: ' lli PM; e 1 5n d 'MO" the C our °}f Bea, # ol.. t-gva' ,.4.10x1 decision, you must,file w N the y da icial rue 1 i ., ,at{ gLiail' 1t,on s .p tiers ciec.w�,L. N 4 ONE of the to;a(,vyinf Board of Assessment,> Appeals ‘BAA)_ i Co he AA at 1313 Sherman, Acorn t2; , Denver,it ^ oiotado 8020. (30d, "t46.5883, District Court: 9th Avdnuh and `.3t i Street, P.O. Box C Gs Colorado 80632 Telephone 030 3) "i•;l(6-4000, Ext. 4520 WELD COUNT` PGA fill) CO: r OU.a,+_I? s!ON Nib 't'1,r prom.. P.O. Box 758 Greeley, Colorado 80632 Telephone 4,303l 3564000, Ext.. 42.25 & /, ,o rice r ^r ta E x determination from th Count Board of Equalization,you mo[, x iera v .,1 • xnfi-Anneals a September 1r' an rS}g5:,.,9 ua1i#'l a=s Boo._" ...y %.._._ TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF `3F= MAILING. __qa,___� �.,,,_ PETITION TO THE COUNTY BOARD OF EQUALIZATION1O1 me AS . It E o,scone f,below, please explain why you disagree with the Assessor's valuat₹on. IN ACCORDANCE ORDANCE; WITH ASS,, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT 'Sttach additional documents as necessary. Lmi Illq. teritti firw[r T f1:30740 I C,c o E N _ Lo �a� C S • Olu' >O'O " m N a _,- `' x w j,LT- N•Ow OP '. r . `�jM Q. m 7 v m ` 0' ¢omg • La ¢ B > J Cy a0... 6aw0iYC+ �( 3N.'. _. 7_. .. a'1 Q m m r m p.' 0 °--i-'. I. 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REAL PROPERTY VALUATION PROTESTS: If you disagree with the"current year actual value"or the classification determined for your property, you may file a protest by mail or in person with the County Assessor. Please refer to the Protest Procedures for the deadline dates for filing protests. Completing the Real Property Questionnaire will help you determinean eetimate of value for your property, which can be compared to the value determined by the Assessor.Colorado law requires consideration of the market approach to value for residential properties(includes apartments)and the cost,market,and income approaches to value for vacant land, commercial, and industrial properties. DOCUMENTATION- REASON FOR REQUESTING A REVIEW: ( I �:�" REAL,PROPE RTY 0 TIONNAIRE '- • ATTAC�BDI?ONAL DOCU E TS AS NECESSARY I MARKET ARP AC T �proeetoto value uses •actua!value o r • eppropraste time period to deterrninp property , `+ , a iJ a• SYDY aBHtnbte the market value"bj' If available, attach a copy of any appraisal or written esti to of value. Have similar properties in your immediate neighborhood sold? DATE SOLD PROPERTY ADDRESS SELLING PRICE • Based on these sales and accounting for difference.;between sold properties and your property, state the value of your;pr perty, $ COST APPROACH: (USE FOR NON-RESIDENTIAL PROPERTIES ONLY.) This approach to value uses replacement construction costs from the appropriate time period to"determine the value of your property.The following items, if known,will help you estimate the replacement cost of your property. Year Built Builder -"i ,•your tirade toproperty ;Criginai Construction Cost List.all changes p p y prior to January 1 of the current year,i.e.,remodeling of storefront; expansion of storage area; addition to parking, service or manufacturing area. DATE DESCRIPTION OF CHANGE �.. •.; COST "`ti .. ( : r 1 •s Is yoUr structure in typical condition for its age? If 7 • I • no Y Baseon the .7( �I - ._4' I,, �r-Geet-aceastructWr>aRcl---- -�_____------- ~ of anyich�ngee,stater,*total fi'alue pf,your pr9pert)t.,$� I �+ INCOME APT.ROACIH:w(tSt FOR NON?RESIDEAIT1AL,PROPERTIES ONLY3 This approach to value converts aceinomic net_inconte from the appropriate tirn7 period into present-worth. If youiprepertywas elated of leIsed,attach operating statements showing rentafand expense amounts for this property. . 5 lidicat`e*Were foot Z'ental-rate fbr all tenants tiyho negotiated leases. (Attach rent schedule) 'If>known,."list rents ofcomparable properties. 1f available,jtrelch Gpei i_g ftaiements showing rentaljnd expense amounts fir comparable properties. )Lan app aitafiisinbIN''FirSb6ne;appriiech was conducted,'please attach. ES, MA V —� IAll1E • • • ° m _e NA1; AGENTASS#E TENT: 6 ty torize the below-named" ent to act on my behalf regarding the property tax valuatiertiof'the prgperty&a-eriDed herein for the year Agent-s N_'artIe.(please pHnst): Telephone Number: ner•sSi9fiature: .ease mail�IL:ones Date: C poridence regarding this protest to the above named agent at the following address: : • Indicate name and telephone number for a person the Assessor may contact if an on-site inspection is necessary: VERIFICATION:•J,the undersigned owner or agent of this property,state that the information and facts con- tained herein and on any attachment constitute true and complete statements concerning the described property, Sigrjature Date - „AL$ Time Pho w-r'r�T ci N,y '.i1'� f ,x r '_..C— yO C N 2 Vg c w >, N a >,-9 m y co P of"' ' a E P L� " E frg6P tC> icr a) O WJig f4t �" X w m etyy) 0 2 r0 V a,« O > > y@ aQ> c cr. 4n. . « 4 p ' .N O P LL,soil " >• Den _XP soil.,soil.. G .__. soil W. _. R a c soil 0 z W soil. G O �av m � .W a 'd • soil.d `yo m.i. a a« r_a Tr soil - a • 15-15 •a 2 ate d ci)E N K- soil T• « W 0-- •W !!, C N dcot C « ID irD � 6Da mad min n2► O �a • v' a O y N a) U Z d °i f, c '6aac gm 5 ; I•ZO CO t'.2 a y soil Vl a2 . east.st'a.- xN ..0 and > 6c m y a° o� fl.« o! .stem n -o a o w w i. -(0-.5 .... ≤ _ .UZ. E�m1 CCO.°C•• C •CO > e C y = m° • 1eace a cc o ggt p1NZJ $E coon yE e m O =!k -;tt(-U . �c&soil" soil . v x soilI W 4 3m am 0I - W 1pi it NO P R Z NZ a + t C4a 4 G7 W 47 Q soil - a LL N 3 W N CO .C tars . 1.3 P P a 03 • JN2 ata soil ..iL 00.41 h N U .: 'D .4 OoOI 4 N J•• soil. O...p N►- '� soil. 4 Cl- 1"4 U fl • W o •t m J X• x'iij�1� az en • n o ii 3m. e. L:. 4000 ' soil. .: soil soil 3C .9OP N4 N 4 mfw"11 7 4 p 0'- ..• 6T S " • .4 9L�f'A t '.:soil ilM III .• OtOnbelns^ Owl new i!R 4.snob A.an ea , soil Q wcN 'c t 61r 1a3;-. 62 M A/' ,. 0 . S et ss• [ t-bu Ae re 3,,^C t 0 i i Q• . so-so. Y o 94 A s ''IIW e0 0 • .: a O O MPN_ N Li n. • soil• ' L'1 0 .• a .CNN.' 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REAL P OPERTY VALUATION PROTESTS: If you disagree with the"current year actual value or the classification•determined for your property, you may file a protest by mail or in person with the County Assessor.Please refer to the Protest Procedures for the deadline dates for filing protests. -Completing the Real Property Questionnaire will help you determine an estimate of value for your property, which can be compared to the value determined by the Assessor.Colorado law requires consideration of the market bpproach to value for residential properties(includes apartments) and the cost,market,and income approaches to value for vacant land, commercial, and industrial properties. DOCUMENTATION— REASON FOR REQUESTING A REVIEW: • REAL PROPERTY O0E TIONNAIRE ATTACH ADDITIONAL DOCkUOIE TS AS NECESSARY MARKET APPR AC H:,Thiseppreechtovalueusessa m the appropriate time period to determine the actual value r projerty.�The4 M ing items,d T1 help you estimate the market value of your . property. 1 ' ' i V 4 V If available, attach a copy of any appraisal or written est ate of value. Have similar properties in your immediate neighborhood sold? DATE SOLD PROPERTY ADDRESS SELLING PRICE • Based on these sales and accounting for differences between sold properties and your property, state the value of yodr property. $ COST APPROACH: (USE FOR NON-RESIDENTIAL PROPERTIES ONLY.)This approach to value uses replacement construction costs from the appropriate trrnePeriod to determine the value of your property.The following items, if known,will help you estimate the replacement cost of your properly. Year Built Builder *1 3,Original Construction Cost List all changes made to your property prior to January 11ef the current year,i.e.,remodeling of storefront; expansion of storage area; addition to parking, service or manufacturing area. DATE. DESCRIPTION OF CHANGE COST 10 , 11, Is your structure in typical condition for its age? If}}not.why? , I i : ! .L _ Base on thel00(14nel tioat-of-eonstruetion and---- of anwchae4ge3.state t1 erryotpl;ralue oo.xquc. Ir9perw. • ` - INC EdA RO m11*e Q�11 FORHDI SIDEN'fIAL PROPERTIES ONLY.) This approach to value convestscec trfric nAt.income from the atppropriate fiate period into present"worth. If your prDperty was'fabled or leased,attach odaratin¢statements showing rental and expense amounts for this property.' ;indicate-it a0 foot rerdai rate or all tenants who nOgotiatj1 leases. (Attach rent schedule) 'II knowri"list ants of comparable properties. If ava4a,qe:,Rath o atingStatements showing renntal:and expense amounts for comparable properties. if an appfa1Ea2using 5 Ocome approach Wa's'condticted, please attach. FINAL ESTUZRATt 0FIVrALUE S. ')GENTAiSiGNMENT: I authorize the below-named agent to act on my behalf regarding the property tax 'valuation;of;ttlia property described herein for the year agent's Nam ..please print)i Telephone Number: e . ' wner'S,Siini1ura: .` _ Date: ,• Ieaso-rtfaiPat corre3pdhdente regarding this protest-to the above-named agent at the following address: Indicate name end telephone number for a person the Assessor may contact if an on-site inspection is necessary: VERIFICATION:'f,the undersigned owner or agent of this property,state thatthe information and facts corn tined herein and on anyettechment constitute true and complete statements concerning the described property. • Si�,tiature 1...1'--, ..1 Date Time Phonflitimpl r: 6 co r. m—« O - - O14 =03 w • ni O w >''q« m `i.-.- m 0. O« E"' ae 8„9. 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' C1Y`v'' U � .r fi- 0 ,. C€H*- NC: . r , ba , -- - - M .. in-y .. t0* _ . .-i O._ 0 ' CONE* `'�, ys tO m am •r..; NW MOVOA 0 in w a ' :et-ZO. . tu WWO A*Q. Gtin ❑ • M5Q - W OU J NZC ea +. z,Oz 22,:; j .JQWO N ;r 3NM • :. .Y QO 1St.. .. _Z1i1►.N. J'3 NF U °'"'"" FGZ.QrN e W C Z QZh ' 4� ' G2J • J¢ ❑ J p.., a It 3 $ QJ s. G > V 3a 0 U_a U v J ,1 in t'?OC.r3 cc et 0 cis, > 0- N U CUD VV.-, -J a J U :, a P 4 W O goQ 33 r0 N 2�.O?, . U , CU G U C F- µ. c "()'140 • REAL PROPERTY PROTEST FORM YOU MAY ELECT TO COMPLETE THIS FORM TO PROTEST YOUR PROPERTY VALUATION OR CLASSIFICATION. REAL PROPERTY VALUATION PROTESTS: If you disagree with the"current year actual value'•or the classification determined for your property, you may file a protest by mail or in person with the County .Assessor. Please refer to the Protest Procedures for the deadline dates for filing protests. -Comripleting the Real Property Questionnaire will help you determine an estimate of value for your property, which can be compared to the value determined by the Assessor.Colorado law requires consideration otthe market approach to value for residential properties(includes apartments)and the cost,market,and income approaches to value for vacant land, commercial, and industrial properties. DOCUMENTATION— REASON FOR REQUESTING A REVIEW: I REAL-PROPERTY Q EBTIONNAIRE I A ftA�•I$J IDONAL DOCU ENTS AS NECESSARY MARKETAPII OAC Thisepgroyotito value uses sa , • the appropriate time period to determine the actual value cif r p► rtyrolibe folk:swing items.if •`"`-' nip help you estimate the market values,: property. e If available,attach a co{jjr.ofany)p`raital or written -sta;, .e of value. Have similar properties in your immediate neighborhood sold? DATE SOLD PROPERTY ADDRESS SELLING PRICE Based on these sales and accounting for differences beheeen sold properties and your`piroperty,"state the value of your ptoPerty. $ COST APPROACH: (USE FOR NON-RESIDENTIAL_pR FEERTIES ONLY.)This approach to value uses replacement construction costs from the appropriate time period to determine the value of your property.The following items, if known,will help you estimate the replacement cost of your property. Year Built a _______I__Builder '�Original Construction Cost List all changes made to your property prior to January 1:of the current year,i.e.,remodeling of storefront; expansion of storage.area; addition to parking,service or manufacturing area. DATE_ DESCRIPTION OF CHANGE • . COST g t f,t Is your structure in typical$ondition for its age? If no w ty1 `� Bases on thei-erlli struction-and I L-1--�_- r .t oannitrchangee, state%the:totl�llyelue.00yqut,.rcpert>r ,—� -T -•• _• INCOME ►:PRO N u 4. s l�, •1 FO}t�N(> SIDEAl1�AL,PROPERTIES OIQLY) This ap�iroach to value converts ec`�rrOmic.net4icomegrom the appropriate like period into presentiworth• If yourpitppertq was renteg ci4 lt3'$sed,attach operating?statements showing rental and expense amounts for this property.' _ • - . .. i *:dice e.square foot retftar r te.tor alt tenants Who negotiated leases. (Attacfrrent schedule) . 11 kncswr, list tents of comparable properties. .avadabfe,.attech opeiitiiigOtstements showing rental'end expense amounts for comparable properties. 4 an pppraisaCus4 g'tA igcltme approach twas'conducf d,please attach. ' 1INAL Ev-:MATE_OFi/V-VE S• • .- ,AGENYA ,S)GNMEWfi tauthorize the below-namedegentto act onmybehalfregarding the property tax ••valuat,on.o}.the prpp'erly deiciibed herein'for the year _ gents Name 1please putt) Telephone Number: • ner"SSignature: . ' ^. •-. Date: _ „,leas naairall correspa'Ttderlbe regarding this protest to the above-named agent at the following address: Indicate name and teleplione number for;person the Assessor may contact if an on- to inspection is necessary: • VERIFICATION: t,-the-undersigned owner or agent of this property,state that:the information and facts con- , tained herein and op Sny-ittechment constitute true and complete statements concerning the described property. • $igpature - w Date ;Mitt Time PhorwEninsi r: .— .S. .U a c 2 z n• pew >co�'oo m 5 Q m «.O scan.. _ -. _. W -... m ma C.. W-:: o.. .. : 0 -J s O0d Cq- my 41- p7. J am.r« amc (¢5 To ••N• d cC N C9 c W'-~o-z L '. •• 5 . a£8 Oa0z a•r r _ ' . 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C 0..J0,..,0:.: a 4 ,^r: Et V1 4n i- Q W••0' U? cC • COWL. O 32.00 caZ «— uwam V S="f1'140 REAL PROPERTY PROTEST FORM YOU MAY ELECT TO COMPLETE THIS FORM TO PROTEST YOUR PROPERTY VALUATION OR CLASSIFICATION. REAL PROPERTY VALUATION PROTESTS: If you disagree with the"current year actual value•or the classification determined fat your property, you may file a protest by mail or in person with the County Assessor" Please refer to the Protest Procedures for the deadline dates for filing protests. Completing the Real Property Questionnaire will help you determine an estimate of value for your property, which can be compared to the value determined by the Assessor.Colorado law requires consideration of the •- market approach to value for residential properties(includes.apartments)and the cost,market,and income approaches to value for vacant land,commercial,and industrial properties. DOCUMENTATION- REASON FOR REQUESTING A REVIEW: REAL PROPERTY QUESTIONNAIRE 'AACIe�IeDITIONAL DOCU E TS AS NECESSARY fc MARKET AQP.ROA Thi;approach to value uses the appropriate time period to determine the • actual value ctf is it rtwolktwinp items,if k help you estimate the market value of your • property. -. . ^ > >'1• "" If available, attach a cot*of any appraisal or written estimate of value. Have similar properties in your immediate neighborhood gold? DATE SOLD PROPERTY ADDRESS SELLING PRICE Based on these sales and accounting for differences between sold properties and your'property,•state the value of your property. $ COST APPROACH: (USE FOR NON-RESIDENTIAL PROPERTIES ONLY.) This approach to value uses replacement construction costs from the appropriate time period to determine the value of your property.The following items, if known,will,help you estimate the replacement cost of your property. Year Built •Builder ' Original Construction Cost List all changes made to your property prior to January 1 oi~the current year,i.e.,remodeling of storefront: expansion of storage-area; addition to parking, service or manufacturing area. DATE, ' DESCRIPTION OF CHANGE 1::;_; COST .? .1 Y, I s r • r Is yotar structure in typical condition for its age? If noNity? _ n i I Coat 1 • Bases on thetoriginif •of construction-and- _- -,..J_ .•..__---."---- x : of antc*aa,Qe6.stag the ofI�yaluesi-Mut-WopertkAo. � . INCOME APPRO*CfI" Ltia FORNDN-RESIDEN'rtAL-PROPERTIES ORL ) This approach to value converts"ecpnprnic net inaorlieirom the appropriate tirrig period into present worth. If your property was rented of leased,attach operating statements showing rental and expense amounts for Ttftis ptnperty.^- ..�• A � -0 ; .. ridicate3q fare foot ref>jaa rate'lor all tenants who negotiated leases.{Attach-rent schedule) If known;list rents o cornpaiabie properties. $available-etch opeireti i statements showing renta)and•expense amounts for comparable properties. if an appt'aiMal usidgi @c nt)approach was conducted, please attach. ,FINAL ESTIMATE OF ALVE$ ^ - • , •Z •--/ _ AGE NTASSIG NMENT:taufhorizethe'below-named agent to act on my behaltregarding the property tax iraluatiori of the properly deecritied herein for the year • _" - 'AgenCs Namq)please mir?t)- Telephone lumber: ne*SSidns_ture: r"t -- • Date: lease"rusiraftcorrespoiuTente regarding this protest to the above-named agent at the following address: Indicate name and telephone number for a person the Assessor may contact if an on-site inspection is necessary: VERIFICATION: I.th.unde►signed owner or agent Cif this property,state that the information and facts con- ..tlgrttd herein and oft ajrya$techment constitute true andiomplete statements concerning the described property. . ature r r �r c Date N cc�� Time Phonflientalgr: �' o m ' .J C O Y C 5 9 u .T. —J • P u VNJ Q a o u V a s >� D • Q N R.,„7 > m `a ° 2 N ry g IL V a _T z3 c N H _O Ja N U O T g -0 yf..en I OO "3 '-.l To tm Z •E 'r to so ect T . 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H •c .. 43417) '� 00' 4'00 z . . o.,. 2. .r YoeNW Oi O •i NH y�` ._r WW 1l JY I O. ° Vmt.0 O� 37-.._03Iu •TN 4141 . O. "4-4W N •MOOTW ¢ o. CO }• it.•t - azv 0 4 Al g +t U1 Q r2 yy 1- m NPU • a X44 •Q o. n=ay2W - Qy w g °run' rr a S a .0 J'Ull,ww _. ��, N c NUX :SOQ+U~ a W J w OOO -vi — I- t 0 :zazu s C m Fa Yv� main i aLr 6' n O J V 3 LFx7H - i QV a' 5 Ih CO 15 r Q N •F'OO2 0 .� ,- .CC in co I-. V Q J i cog/tow -J at 5 O' sr.*NJ .J Q W O„I LNah ., x nr�u�� N = • = 7}NJN S. '" NP.,aE 0 0 N 2NIU•r - m 114' tall 0)7_4301 R- O V ico—.- E s _. . J u7 c 0 • _ iQ roomy >-t a O2w >770 N mP 1 2 0 a It o mg . - 3F• . n n � Q . 6 m Ott IA - - , _ i- Eo Z'0 10m 11 46 °Z1- ai m-0 ZN �. 'S O o..O W •0 toN .. CC 0 to w N Qm as ,- •r L'''.- - OYW ~ N 01-0 Q ' ciCy >�. 0 m10e P VWN 001 S.0 i0 •U .J T •.., c a f4'•Sa4)00 m2a E�2 *Dolt�m v° . - 'aa f • � 5 ° mny '— O�ItW � w N « m ao iii m20 c�'wd2m3 -etf�CO20 u 0a a - > u 0., C ." A "0 O. 5*. 41 al 2 at 1 0m0 0? 6�aciCm •00 Y y '=c' O :L VW'1 ma c et y� J &E m0 2e * e ~9v0a0 . sa0W O 44 `g• Z io 14 -04- 4140 !It V� ,NN P 1 ,{s) i..- .„. .33040 >J r + + - F-C \ C 2 ZJ 4 , J O y, O. 'WO .'.. 0 t,. . /-.. W at• c a 0 , w 2 C QW 0 'I 0y* IN U N t'7!- C to e[Z I 473171 12 Zt-• Q U0. r CW20 yl w C 0 C s� Vbs.-it.) 0ax y rt: , • y2W ° .• ~ a ii' � - � ,IlRllg•l� M.•sAb dJ b8k l 45!.• _ .. ii O ( p • (S' . 7Vt Ui.i'yS tf'Y1'7r C•.QG{71 1F rt. l'1F : 04 1/1 0I --- •0 1 0 r.W IA M .C _ 1. 0 .' co ; o ll N - K W O W tl17� :> ;l rr O to 2 r, ._.h J. .J 02 C ..tit WC) t N ..,. 4.p U ti a J w-`co r ` .. z ZYfnZ .. JW Q C2 P• I- O J!r 7 J.7 •• . C.YGJ .a.,♦ l O >. ...11-.3 UJ 2u Zia, '¢ CU 47 W J a ri PfZ. it WU J CC CS 9 W �" r ,- E u .r 6: JUw Q J '_�^a,- [ (f CLi ♦C. ... N W..J 37 ..0 <J4W.'r _- J rw - .?()"140 REAL PROPERTY PROTEST FORM YOU MAY ELECT TO COMPLETE THIS FORM TO PROTEST YOUR PROPERTY VALUATION OR CLASSIFICATION. REAL PROPERTY VALUATION PROTESTS: If you disagreewith the"current year actual value'or the classification determined for your property, you may file a protest by mail or in person with the County .Assessor. Please refer to the Protest Procedures for the deadline dates for filing protests. Completing the Real Property Questionnaire will help you determine an estimate of value for your property, which can be compared to the value determined by the Assessor.Colorado law requites consideration,of the market approach to value for residential properties(includes apartments)and the cost,market,and income approaches to value for vacant land, commercial, and industrial properties. DOCUMENTATION— REASON FOR REQUESTING A REVIEW: -`_I REAL PROPERTY QL E TtONNAIRE ArACIPAbiZITIONAL DOCU E TS AS NECESSARY MARKET APFtROAC h to value uses sal the appropriate time period to determine the actual value a r items,if U help you estimate the market vatu ..> 1�1 property t f v �r If available, att h a coO ofAirtyyt fppraisal or written est a of value. Have similar properties in your immediate neighborhood sold? DATE SOLD PROPERTYADPRESS SELLING PRICE .— �'r • L Based on these sales and accounting for differences between sold properties and your property, state the value of your property. $ COST APPROACH: (USE FOR.NON-RESIDENTIAL PROPERTIES ONLY.) This approach to value uses replacement construction costs from the appropriate time periodic)determine the value of your property.The following items, if known,vyill help you estimate the replacement cost of your property. Year Built Builder ,Original Construction Cost List all changes made to your property prior to January 1 of the current year, i.e.,remodeling of storefront; expansion of storage_area: addition to parking, service or manufacturing area. DATE. DESCRIPTION OF CHANGE COST I ;- I i i , iJn I u -+ Is your structure in typica'I condition for its age? If not.Why'g . -- I • ! +.. r I • Bases on the origina! i oonatruotion and --- _____ ----- "- of anylchenget'.stall.IOWfelu ortyi yQLut,pr9pertl)t Sta • INCOME iP?RO *f FOR l *l ,SIDENTiAL�PROPERTIES ONLt) This approach to value converts econglnic.net in¢orge' m o tile appropriate Brix period into present worth. ' _ If yourproperty was entedorlased,attach operatingitatements showing rental and expense amounts for this property. .: ~. r• : F. :. ;}trdicate-sgda foot lEQlal rate Dior all tenant vyho negotiate] leases.(Attactfrent schedule) If known, list tents of comparable properties. -. - available,attach-o eratipg,tatementa showing rentarand expense amournc for comparable properties. if an appraisahirsiig-ll$ifIceni apprd&b Was'conducted,please attach. ' .. ' ANAL ES`t'iMATEQf31M.t11E S _ - AGENT ASSIGNMENT: .Iaufrhorizethe below-named agent to act on my behalf-regarding the property tax valuation of th_e property descried herein for the year •Agents Name(please prim)__ Telephone Number: _ Owner's Signatu = -Signature = Date: • -IffleasernaiklEcorrespciii&nee regarding this protest to the above-named agent at the following,address: • Indicate name and telephone number for a person the Assessor may contact if an on-site inspection is necessary: VERIFICATION: I,thg.undersigned owner or agent of this property,state thatthe information and facts con- .,.tained herein and on any attachment constitute true and complete statements concerning the described property. _ Signature ' — _Date . , li Time Phorr try t v3 P . R r • 11 OFFICE OF WELD COUNTY ASSESSOR PHONE 303)3533845, EXT. 3656 WELD COUNTY ADMINISTRATIVE OFFICES ' 1400 N. 17TH AVENUE GREELEY, COLORADO 80631 C. COLORADO June 25, 1993 Davis, Graham & Stubbs Mr. Andrew M. Low Post Office Box 185 Denver, CO 80202 Dear Mr. Low: This letter is a follow up to our meeting of May 26 and the conversations and correspondence before and after that meeting regarding the Gurtler property. I appreciate you and the Gurtlers coming in to discuss the classification of the property. Following the meeting we have discussed your case among ourselves and with the Division of Property Taxation. In addition, we have spent considerable time considering what we perceive to be the issues of the case. Based on those deliberations, we have decided to reclassify the Gurtler property to non agricultural. In the paragraphs which follow, I will attempt to outline the reasoning for this decision. Our primary mandate is the equalization of value, which means we must treat every property owner in a fair and consistent manner. We feel that we would classify any other property in a similar situation to the Gurtler property as non agricultural. The focus for the Gurtler property appears to be non agricultural, i.e. , a hunting club. The primary use of the property is for persons who hunt pheasants. The agricultural production appears to support that use as a hunting club. Production, compared with other agricultural property, is very low. And, harvest is late in the year, well after typical harvest time. In addition, the Property Tax Administrator has given her interpretation that the raising of pheasants and the sale of dead pheasants is not an agricultural use. Therefore, the income derived from the pheasants can not count as part of the one-third income minimum in determining whether or not a property is agricultural. For these reasons I have asked Phyllis to reclassify the property as non agricultural. If you have any questions please do not hesitate to contact me. And, as per our discussion during the May meeting do not hesitate to contact Bruce Barker, county attorney, at 356-4000 ext. 4390. Sincerely Warren L. Lasell Weld County Assessor cc: Sandy and Shirley Gurtler n EXHIBIT C •''n � � Sr.cvo `Sr.c r } Al FROM: DAVIS, GRAHAM & STUBBS ATTORNEYS AT LAW SUITE 4700 370 SEVENTEENTH STREET DENVER, COLORADO 80202 MAILING ADDRESS POST OFFICE BOX 185 DENVER, COLORADO 80201-0185 TO: Weld County Board of Equalization 915 10th Street P. O. Box 758 Greeley, CO 80632 414 C 0' NIP 407 b d� res: CLERK TO THE BOARD P.O.BOX 758 wilge. GREELEY,COLORADO 80832 COLORADO July 20, 1993 BANG-A-WAY 17629 WELD CO RD 5 BERTHOUD, CO 80513 Dear Petitioner(s) : The Weld County Board of Equalization has set a date of Friday, July 30, 1993, at or about the hour of 4:00 P.M. , to hold a hearing on your valuations for assessment. This hearing will be held at the Weld County Centennial Center, 915 10th Street, Greeley, Colorado, in the First Floor Hearing Room. The valuations of the following PIN numbers will be considered: Parcel No. : 120705000057 PIN No. : R 4716186 Parcel No. : 120705000056 PIN No. : R 4716086 Parcel No. : 120705000055 PIN No. : R 4715886 Parcel No. : 120705000047 PIN No. : R 4715786 Parcel No. : 120705000013 PIN No. : R 4715086 Parcel No. : 120705000011 PIN No. : R 4714886 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, 1992, and mailed to you on or before August 16, 1992. 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. 5,30'747 BANG-A-WAY 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 onald arden, Clerk to the Board BY: ��4, Linda M. Dodge, Deputy cc: Warren Lasell, Assessor ANDY LOW, ! 'O'74O Bang-Away Inc. 17629 Weld County Road 5 Berthoud, Colorado 80513 C' July 23 , 1993 Weld County Board of Equalization P. O. Box 758 Greeley, Colorado 80632 To the Weld County Board of Equalization: I am the President of Bang-Away, Inc. , the petitioner in this appeal . I authorize Andrew M. Low, Esq. , of Davis Graham & Stubbs to act as my attorney and agent in this appeal . Very t ly y�� Sandy ler, President Bang- y, Inc . Q' 0,40 DAVIS, GRAHAM & .STUBBS ATTORNEYS AT LAW WASHINGTON D C. OFFICE SUITE 4700 LONDON OFFICE SUITE 500 370 SEVENTEENTH STREET 200 NINETEENTH STREET N DENVER, COLORADO 80202 h... BROOK HOUSE WASHINGTON D.C. 20036-2402 _ 98/99 JERMYN STREET TELEPHONE 202-822-8660 MAILING ADDRESS _ LONDON SWIT 6EE FACSIMILE 202-293-4794 TELEPHONE 071-930-2308 POST OFFICE BO% 185 FACSIMILE 071-839-8550 DENVER, COLORADO 80201-0185 TELEPHONE 303-892-9400 TELEX 413726 DOS OVR UP FACSIMILE 303-893-1379 CABLE DAVGRAM DENVER ANDREW M. LOW 892-7327 July 15, 1993 Weld County Board of Equalization 915 10th Street P.O. Box 758 Greeley, Colorado 80632 Re: Petition for Appeal to Weld County Board of Equalization Concerning Property Owned by Bang-A- Way, Inc . Dear Board of Equalization: Pursuant to C.R.S . § 39-8-106, the Gurtler family, doing business as Bang-A-Way, Inc . (the "Taxpayer") , appeals from the Weld County Assessor' s Notices of Denial (attached hereto as Exhibit A) of the Taxpayer' s objections to the Assessor' s Notices of Valuation (attached hereto as Exhibit B) on the parcels of land (the "Property") identified by Assessor Schedule Numbers 120705000011; 120705000013 ; 120705000047; 120705000055 ; 120705000056 ; and 120705000057 . The Property consists of six contiguous parcels of land located in Weld County and owned by the Taxpayer. For purposes of 1993 property taxes, the Property has been improperly classified as "commercial land" or "residential land. " Because the Property is used to produce agricultural products that originate from the land' s productivity for the primary purpose of obtaining a monetary profit, the Property must be classified as "agricultural . " Therefore, it must be valued solely on the earning and productive capacity of the land as required by C.R.S . § 39-1-103 (5) (a) . et /723-, c?%1 Weld County Board of Equalization July 8, 1993 Page 2 STATEMENT OF FACTS The Property is owned by Bang-A-Way, Inc . , a family corporation owned by the Gurtler family. The Property has been classified or eligible for classification as "agricultural land" for well over ten years . Of the approximately 300 acres comprising the Property, 177 acres are irrigated and farmable. Of those 177 acres, 112 acres are planted and harvested each year with alfalfa, grass hay, corn, wheat, and silage corn. 65 acres of the 177 acres remain dormant each year on a rotating basis . Another 64 acres are planted in grass and groundcover, 39 acres are wetlands, ponds, roads, and other non-arable areas, and 20 acres are woodlands . In addition to raising crops for sale, the Taxpayer harvests some of the crops to feed pheasants and partridges that are raised in cages on the Property. The birds thus fed and raised are subsequently set loose on the property, where they feed on the crops in the field. The birds are then used as game for hunters in a hunting club sponsored by the Taxpayer. The hunters pay for each bird they kill . ASSESSOR' S POSITION The Weld County Assessor has taken the position that the Property is not "agricultural" because the raising and sale of game birds is not an agricultural endeavor. In the words of the Assessor: The focus for the Gurtler property appears to be non agricultural, i .e. , a hunting club. The primary use of the property is for persons who hunt pheasants . The agricultural production appears to support that use as a hunting club. Production, compared with other agricultural property, is very low. And, harvest is late in the year, well after typical harvest time . (Letter from Weld County Assessor to the undersigned, dated June 25, 1993 , attached hereto as Exhibit C. ) The Assessor considered only the crops as agricultural products . Apparently relying on an erroneous opinion by the a7-0v740 Weld County Board of Equalization July 8 , 1993 Page 3 Property Tax Administrator,'" the Assessor did not consider the raising of pheasants and partridges as an agricultural activity. Legal Analysis "Agricultural land" is defined by C.R. S . § 39-1- 102 (1 . 6) (a) (I) as : A parcel of land, whether located in an incorporated or unincorporated area and regardless of the uses for which such land is zoned, which was used the previous two years and presently is used as a farm or ranch, as defined in subsections (3 .5) and (13 . 5) of this section, and the gross income resulting from such use equals or exceeds one-third of the total gross income resulting from all uses of the property during any given property tax year, or which is in the process of being restored through conservation practices . Such land must have been classified or eligible for classification as "agricultural land" , consistent with this subsection (1 . 6) , during the ten years preceding the year of assessment . Such land must continue to have actual agricultural use. "Agricultural land" under this subparagraph (I) includes land underlying any residential improvement located on such agricultural land and also includes the land underlying other improvements if such improvements are an integral part of the farm or ranch and if such other improvements and the land area dedicated to such other improvements are typically used as an ancillary part of the operation. The use of a portion of such land for hunting, fishing, or other wildlife purposes, for monetary profit or otherwise, shall not affect the classification of agricultural land. A "farm" is defined by C.R. S . § 39-1-102 (3 . 5) as : [A] parcel of land which is used to produce agricultural products that originate from the land' s productivity for the primary purpose of obtaining a monetary profit . An "agricultural product" is defined by C.R.S . § 39-1- 102 (1 . 1) as : 1/ It is entirely unclear on what facts the Administrator was relying in rendering her opinion. R7,140'149 Weld County Board of Equalization July 8, 1993 Page 4 [Pliant or animal products in raw or unprocessed state which are derived form the science and art of agriculture . "Agriculture" , for the purposes of this subsection (1 . 1) , means farming, ranching, animal husbandry, and horticulture. By the plain language of the statute, the crops grown on the property and sold for a profit are agricultural products originating from the land' s productivity for the primary purpose of making a profit . Merely because production is relatively low and harvest is relatively late in the year, the Assessor cannot ignore the plain words of the statute entitling land on which such crops are grown to be classified as agricultural . Indeed, the statute only requires that the primary purpose be to obtain a profit, not that the taxpayer achieve the maximum profit possible. Moreover, the fact that crop yields are relatively small and late is simply a reflection of the fact that the crops are used in an additional productive capacity: to feed game birds, which are sold in their raw and unprocessed form for the primary purpose of monetary profit . As such, the game birds are agricultural products . See Morning Fresh Farms v. Weld County Bd. of Equalization, 794 P. 2d 1073, 1074 (Colo. App. 1990) ( "eggs are an ' animal product' in a ' raw and unprocessed state, ' and they are sold for a monetary profit as an agricultural product" ) . It is clear, therefore, that even if no crops were sold to third parties, the Property must be classified as "agricultural" because the game birds are agricultural products originating from the Property' s productivity and are sold in their raw and unprocessed form for the primary purpose of obtaining a profit . The sale of crops is simply another agricultural use of the land. It is also significant that even if the game birds were not raised as agricultural products, the fact that commercial hunting activities occur on the Property would not alter the classification. As the definition of "agricultural land" states, "The use of a portion of the land for hunting . . . for monetary profit or otherwise, shall not affect the classification of agricultural land. " C.R. S . § 39-1-102 (1 . 6) (a) (I) . It is undisputed that the income from the sale of crops and the sale of birds "equals or exceeds one-third of the total gross income from all uses of the property. " Therefore, all the statutory prerequisites for the classification of the Property as "agricultural" have been fulfilled. Q"^ 1 f Weld County Board of Equalization July 8 , 1993 Page 5 CONCLUSION The classification of the Property as commercial or residential land is improper. The Taxpayer respectfully requests this Board to enter an order requiring that the Property be classified and valued as agricultural land. Based on the correct agricultural classification, the Property should be valued at approximately $15, 000 . Sincerely yours, LLatL Andrew M. Low for DAVIS, GRAHAM & STUBBS cc: Bruce T. Barker, Esq. Weld County Attorney Mr. Sandy Gurtler 1'A. 'f7lgQc4 ; y71 soStG y+'//51,86 . BANG-A-WAY, INC. JULY 30, 1993 4:00 P.M. 4715886 4714886 4716086 4715086 4716186 4715786 2?IY'4n R i / ,."•./'4, '4 ,,."4-1., +[,`i*,. t'el o \ ': / �, 1 r f • ` e r-rls'4, - 4. i ' 9 .7.4,F .a.. y$ , r . .41.4i... .,...,44.4‘X i' - ' _ z .„. .•4.-.7\ a ys.*t A ^. ,y'ti5F • r, 7 ', # E. ; rte w. ( . tl i ,` qQ r ' 'eel " ''..C. *`''. PA" � 4. . �' - 4 f t� f R y,p ,• �' Ai' �� .:. fat +'k./' .Y mxLL ♦ x 1 .X lard .- f ` r j i, . .t. w s'.<? ' is 5 I I ;. , \ ,�,/� ft 5 . a .rx j9d v ° }. . mot' , r... • al Aerial' i;ir` ��, View �_ ',/0. ''.V.';',&')..r. n 6 \L. CI N. b 'i' �Q�� i ' *7 m. t x ' i>t , ;v ti 1 i .. 'I, ; ''..!..4,;:, , '. iii O59 r 'ft li C 14t I* $a ,n y° 9y4444,44, X M '+A1\ .,, . f any __._. flak OFFICE OF WELD COUNTY ASSESSOR TYA MIN(303I TRATIV OFEXT CE365S WELD COUNTY ADMINISTRATIVE OFFICES 1400 N.17TH AVENUE GREELEY, COLORADO 80631 C february 11, 1993 1111111 COLORADO Legal description: 25473 PT NW4 5 3 68 1207 05 0 00 055 PIN# 4715886 Dear Property Owner: This letter is to notify you of a possible increase in the assessed valuation on your land. Your parcel of land may be reclassified as a tract unless you can substantiate its agricultural use and submit that substantiation to this office. Colorado law requires agricultural assessment only for land being used for the primary purpose of obtaining a monetary profit from farming or ranching (See attached definitions) . Subdivided land, idle land, and land used primarily for pleasure animals or recreation generally does not qualify for agricultural assessment. In order to meet state requirements, we must have substantiation of agricultural use. To assure that the land is currently used in an agricultural endeavor, and has been for the previous two years, additional information supporting the use may be attached to this letter and submitted to our office. The following information may be considered in determining the current agricultural use and will be treated as confidential information. * Copy of lease agreement or a receipt of lease payment * Form 1040 and 1040F or equivalent form from IRS return * Sales invoices of agricultural products or livestock * Account balance sheets * Brand inspection certificates * Profit and loss or financial statements Information for the years of 1991 and 1992 must be provided by March 26, 1993 We are notifying you of the possible reevaluation so that you will know of the state requirements and of our objective to value all agricultural and tract land equitably and fairly. If you have any questions or need further information, please contact Phyllis Newby at 353-3845 Ext. 3690 Sincerely, Warren L. Lasell Weld County Assessor WLL/pan 2 930140 DEFINITIONS: "Agricultural land" means a parcel of land, whether located in an incorporated or unincorporated area and regardless of the uses for which the land is zoned, which was used the previous two years and presently is used as a farm or ranch, as defined in subsection(3. 5) and (13.5) of this section, and the gross income resulting from such use equals or exceeds one-third of the total gross income resulting from all uses of the property during any given property tax year, or which is in the process of being restored through conservation practices . Such land must have been classified or eligible for classification as "agricultural land" , consistent with this subsection(1.6) , during the ten years preceding the year of assessment. Such land must continue to have actual agricultural use. "Agricultural land" includes the land underlying any residential improvements located on such "agricultural land" and also includes the land underlying other improvements if such improvements are an integral part of the farm or ranch and if such improvements and the land area dedicated to such improvements are typically used as an ancillary part of the operation. The use of a portion of such land for hunting, fishing, or otherwise, shall not affect the classification of agricultural land. 39-1-102(1.6)(a)(1)Q, C.R.S. "Farm" means a parcel of land which is used to produce agricultural products that originate from the land's productivity for the primary purpose of obtaining a monetary profit. 39-1-102(3.5) , C.R.S • "Ranch" means a parcel of land which is used for grazing livestock for the primary purpose of obtaining a monetary profit. For the purpose of this subsection(13.5) , "livestock" means domestic animals which are used for food for human or animal consumption, breeding, draft, or profit 39-1-102(13 .5) , C.R.S. "Actual value determined - when" 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 regizest 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(5)(c) , C.R.S. 930740 3 DAVIS, GRAHAM & STUBBS ATTORNEYS AT LAW WASHINGTON D.C. OFFICE SUITE 4700 LONDON OFFICE 370 SEVENTEENTH STREET BROOK HOUSE SUITE 500 98/99 JERMYN STREET 1200 NINETEENTH STREET, ry DENVER, COLORADO 80202 LONDON SwIT GEE LEPHOWASHINGTON, D.C. 822 6-2002 MAILING ADDRESS TELEPHONE 07H930-2308 TELEPHONE 202- 93-479 0 FACSIMILE 071-839-8550 FACSIMILE 202-293-4794 POST OFFICE BOX 185 DENVER, COLORADO 80201-0185 TELEPHONE 303-892-9400 TELEX 413726 DG5 DVR !JD FACSIMILE 303-893.1379 CABLE DAVGRAm, DENVER ANDREW M. LOW 292-7327 March 19 , 1993 WELD COUNTY Pgsrcar l of MAR 2 2 1993 1 L Mr. Warren L. Lasell GREELEY,COLO. Weld County Assessor 1400 North 17th Avenue Greeley, Colorado 80631 Re: Schedules 1207 05 0 00 011 , 013 , 055 and 057; PIN#s 4714886 , 4715086 , 4715886 and 4716186 Dear Mr. Lasell: We represent the Gurtler family, which owns the property referenced above (the "Property" ) . Mr. Sandy Gurtler has asked us to respond to your letter dated February 11 , 1993 , which advises that you are considering reclassifying the Property from agricultural to non-agricultural . As set forth below, the materials submitted with this letter show that the Property is agricultural as defined in the statutes and is entitled to retain its agricultural classification. The Property consists of approximately 300 acres on which the family operates a working farm and a hunting club. Approximately 177 acres are irrigated and farmable. Each year, on a rotating basis , approximately 112 of these acres are planted and harvested in various crops. Twenty acres are woodland; 39 acres are wetlands , ponds, roads and other non-arable areas; and 64 acres are planted in grass and groundcovers, but are not harvested. The woodland, wetland and unharvested grass areas provide food and cover for pheasant and partridge. Your office has classified the property as agricultural for many years. There are two principal sources of agricultural income: ( 1) sale of crops; and ( 2) sale of birds shot by hunters. Both activities are conducted for the primary purpose of making a profit. The Gurtler family historically has lost money on the Property as a result of nonagricultural expenses such as costs related to skeet and sporting clays shooting, tournaments, promoting the hunting club, and so on. While the family probably makes a profit from the sale of agricultural products, there has 930740 Mr. Warren L. Lasell March 19 , 1993 Page 2 been no attempt to account separately for agricultural income and expenses. The family recently has intensified its efforts to make the Property profitable, even considering the non-agricultural expenses, and may reach this goal in 1993 or 1994 . I am enclosing the relevant federal tax return for 1991 (no return has been prepared for 1992) and a 1992 United States Census of Agriculture. These documents provide some of the information you requested. Where necessary, additional information has been provided by the Gurtler family. Agricultural production and income were as follows for 1991 and 1992 : 1991 . In 1991 the Property was planted as follows : 53 acres in alfalfa, 23 acres in grass hay, 9 acres in silage corn, and 28 acres in corn. Yields were 192 tons of alfalfa, 16 tons of grass hay, 318 ,820 pounds of silage corn, and 39,890 pounds of corn. Sale of these crops totaled $18 ,669 .49. Sales of pheasants and partridge from hunting operations were $72 , 805, plus $10 , 987 in fees for processing the birds, for a total of $83 , 792 . Thus, total income from agricultural uses in 1991 was $102 ,461 .49 . As demonstrated by the tax return, in 1991 , the Property yielded a total of $265,670 in gross income. The agricultural income constituted 38.5 percent of total income, which satisfies the one-third of gross income test. 1992 . In 1992 the Property was planted as follows: 40 acres in alfalfa, 35 acres in grass hay, 9 acres in wheat, and 28 acres in corn. Yields were 211 tons of alfalfa, 47 tons of grass hay, 396 bushels of wheat, and 21 ,000 pounds of corn. Sale of these crops totaled $22, 855 . 93 : Sales of pheasants and partridge from hunting operations were $82, 132, plus $12 ,064 in fees for processing the birds, for a total of $94 , 196 . Thus , total income from agricultural uses in 1992 was $117,051 .93 . Although no tax return has yet been prepared for 1992 , the Property yielded a total of $300, 584 in gross income. The agricultural income constituted 38 . 9 percent of total income, which satisfies the one-third of gross income test. C.R.S. § 39-1-102 (1. 6 ) (a) (I) provides in part: "The use of a portion of such land for hunting, fishing, or other wildlife purposes, for monetary profit or otherwise, shall not affect the classification of agricultural land. " The Property 5 33074 0 Mr. Warren L. Lasell March 19 , 1993 Page 3 meets all the statutory tests for agricultural land, and the use of a portion of the Property for hunting does rnnot teaf you to affect the classification of the land. Accordingly, we 4 maintain the longstanding agricultural classification of this land. Ver�y�j " ' Andrew M. Low for DAVIS , GRAHAM & STUBBS cc: Mr. Sandy Gurtler Enclosures 930740 •1 a. a. `e b Id • • • S d 3 a .c a a. w a in F a ota � r 8 " 5 i r a —in 3_ W o ea a a - m .. W 8 a W g < a a. ok a ▪ a o 0 ta _ a a O Y Ii a Y u u c y r — W - J yk N O W u N — W w 6 .. 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W J l u °t w i u.u i - r a J -. i S Z = O U W U >g L K gJg o X r 3 . a - n ii a IC y a p u U a U a CO .4 J z z X a a 2 P ri A n N N n O O J C O .O - n N _ C q .O _ y N p ^ N N i n - n N •' N n N J n 0 N N N a M O N n - J PN N ca L VI a. a. Ca O. L b d d d d d a d d 3 0 0 0 U V U U U U U U U U U U U U U U U U U . n O 0 i 4N �yaa � ao iiii 333355555 N33 553333331 9307'40 c IL < < g 6 rlt Er,-1 cO N T 1/40 tp Cr) 10 10 M t W M in vl CO N. Hi 4 N H I I I i N N CT aa, a, a,v.) H CV H CV c3,• pp2 o2 ccp�a N H z H H H in ill CV H N in S ' i C Cr; in M O H N I W H • 930740 Section V, page 5.5 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 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. AGRICULTURAL DESIGNATION PROCEDURES Before appraisal of the property begins, the proper designation of the land as "agricultural " or as "all other agricultural property" must take place. Land which meets the statutory definitions of "farm" or "ranch" is entitled classification as agricultural land and is to be valued based on its earning or productive capacity. Land which fails to meet these definitions but is otherwise used for an agricultural business purpose is designated as all other agricultural property and valued using the three approaches to value. All facts and circumstances must be evaluated for each case when making the decision of whether land qualifies as agricultural land within the meaning of Colorado statutes . Resolution of borderline cases depends on physical inspection, knowledge of pertinent appellate and supreme court cases, and the use of sound judgment. AGRICULTURAL LAND DESIGNATION QUESTIONS Answers to the following questions are generally most pertinent to determining if land is used as a bona fide farm or ranch and is therefore eligible for agricultural valuation. 15-DPT-AS PUB ARL VOL 3 1-89 Revised 1-93 9 336740 Section V, page 5.6 1 . How is the parcel currently being used, what is the predominant use, and has the use changed over the previous two calendar years? 2. How are adjacent properties used? 3. Does the owner or operator participate in governmental or private agricultural programs, activities, and organizations? 4. What is the extent of production from the land? 5. What is the ratio of agricultural use to other uses of the land? Careful consideration in determining whether the land is used as a bona fide farm or ranch and is eligible for valuation as agricultural land may be assisted by answers to the following questions, each of which may or may not be applicable to individual situations. 1 . What is the size of the parcel or parcels used; in particular, is the size economically compatible with the agricultural use to which the land is devoted? 2. What is the general character of the neighborhood? 3. What is the location of the subject property in relation to urban areas and services? 4. Has a subdivision plan been submitted for the subject property or adjacent properties? 5. What is the present and past use of the land? 6. What is the extent of inputs fertilizer, chemicals, irrigation, labor, to the land? 7. What is the business activity of the owner on and off the subject property? 8. What is the principle domicile of the owner and family? 9. What was the date of acquisition and purchase price? 10. Is the operation conducted by another for the owner? • 15-DPT-AS •) PUB ARL V0L 3 1-89 Revised 1-93 93O74QLO Section V, page 5.7 11 . What is the extent of farming or ranching experience of the owner or person conducting the operation for the owner? 12. How productive is the land? 13. How many livestock are grazed? AGRICULTURAL LAND CLASSIFICATION QUESTIONNAIRE An agricultural land classification questionnaire has been developed to aid the county assessor in the classification of agricultural land. The questionnaire can be found in Addendum V-C of this section. Only when additional information is required in making an informed decision on the agricultural classification of a parcel is the questionnaire to be used. The property owner is requested to submit any information which provides evidence the parcel is used in an agricultural endeavor. It is important to note the law does not require the property owner to return the questionnaire. The classification of the parcels should be based on the current use and consideration of the other criteria listed above. Before the classification of a parcel is changed, a physical inspection of the parcel should be conducted to substantiate the change in classification. t CLASSIFICATION AND VALUATION OF LAND AS "ALL OTHER AGRICULTURAL PROPERTY" Other agricultural property which does not meet the statutory definition of agricultural land must be classified and abstracted as "all other agricultural property" . This classification is for land which does not qualify as a farm where crops are planted, raised and harvested or as a ranch, where livestock are grazed for the primary purpose of obtaining a monetary profit. Property classified as "all other agricultural property" shall be valued using appropriate consideration of the three approaches to value based on the actual use of the land on the assessment date. Examples of "all other agricultural property" include apiaries (bee farms) , mushroom farms, fur bearing animal farms, aquaculture, greenhouses; commercial dairies, feedlots, hog farms, poultry farms; and commercial apple, peach, and potato sheds. Commercial operations are distinguished from agricultural operations in that such agricultural operations are part of a greater farm or ranch and animal nutrients are generated from the productivity of the farm or ranch land. L 15-DPT-AS PUB ARL VOL 3 1-89 Revised 1-93 930740 11 Section V, page 5.8 Commercial poultry farms are distinguished from egg operations in that • the primary business enterprise is the slaughter and dressing of chickens rather than the production of eggs. Aquaculture is specifically included within the "other agriculture" definition by 35- 24.5-102(2) , C.R.S. which references 39-1-102(1 .6) (b) , C.R.S. General information and specific procedures on the valuation of other agricultural land using the three approaches to value can be found in SECTION I, LAND VALUATION AND THE APPRAISAL PROCESS located in this manual . OTHER DESIGNATION ISSUES Rural Tracts Special problems of agricultural designation occur where a property owner chooses to reside in the outlying areas and engages in what is sometimes called "hobby farming." A typical example would be a taxpayer who owns a dwelling, garage, and pole shed on a five acre parcel of irrigated pasture and keeps a pleasure horse and two sheep. The statutes applicable to this scenario are as follows. "Agricultural land" means a parcel of land which was used the previous two years and presently is used as a farm or ranch. . . 39-1-102(1.6)(a) , C.R.S. • "Farm" means a parcel of land which is used to produce agricultural products that originate from the land's productivity for the primary purpose of obtaining a monetary profit. 39-1-102(3.5) , C.R.S. "Ranch" means a parcel of land which is used for grazing livestock for the primary purpose of obtaining a monetary profit. For the purposes of this subsection (13.5) , "livestock" means domestic animals which are used for food for human or animal consumption, breeding, draft, or profit. 39-1-102(13.5) , C.R.S. Before this five acre parcel can be designated as agricultural land, it must be determined that it meets the definition of "farm" or "ranch. " The important question is whether the use of the parcel by keeping a pleasure horse and two sheep is "for the primary purpose of obtaining a monetary profit. " In this example, the land is not "functioning" as a farm or ranch. 15-DPT-AS • PUB ARL VOL 3 1-89 Revised 1-93 93(x740 Section V, page 5.13 In Vernon Estes v. Colorado Board of Assessment Appeals and the Custer County Board of Equalization, (Colo. App. No. 89CA1294, November 23, 1990) the Court held the surface use of the land is the determining factor for purposes of classification and the owner's intentions for its ultimate disposition is irrelevant. If land is being grazed for the primary purpose of obtaining a monetary profit from livestock, it should be classified as agricultural even if it is subdivided and the profit is realized by the lessee and the owner's actual intent is to eventually sell the land for a profit. In Thousand Peaks Timber & Ranch Corp. v. Board of Assessment Appeals, (Colo. App. No. 87CA1044, October 27, 1988) , the Court held land is not agricultural land within the meaning of Colorado statute where the primary use of the land is for the sale of lots. In this case, the subject properties had been subdivided into lots which were in the process of being sold but were still being grazed by livestock. More than half of the lots had been sold and the remaining unsold lots were listed with real estate brokers. The Court affirmed the decisions of the district court and the Board of Assessment Appeals that the primary use of the land was the sale of lots. The primary use of theland, however, must be for some other purpose than agricultural use. In Berry et al v. Board of Assessment Appeals, (Colo. App. No. 87CA1327, November 10, 1988) , the Court held Colorado statute does not require the property owner to graze his own livestock on the property for his own primary purpose of profit. In this case, the subject property owners purchased their lots from a rancher who had subdivided and sold the land in 35 acre parcels. At the time of sale, the buyers signed a lease agreement giving the rancher seller the right to continue grazing the land for the rent of one dollar per acre per year. The fact the land had been subdivided and sold in smaller parcels did not disqualify the land from being agricultural land when the use was primarily for grazing livestock, even though the owners were not using the land for grazing livestock. Egg Production Operations Can be Farms In Morning Fresh Farms Inc. v. Weld County BOE, et al , 794 P.2d 1075 (Colo App 1990) , the Colorado Court of Appeals ruled certain egg production operations meet the statutory definition of a farm as stated in 39-1-102(3.5) , C.R.S. Eggs which are produced within the boundaries of a larger agricultural endeavor, where animal nutrients are generated from the farm land, and the eggs therefore emanate from the land's productivity, meet the statutory definition of agricultural and livestock products as stated in 39-1-102(1.1). 15-OPT-AS PUB ARL VOL 3 1-89 Revised 1-93 9307' '0 13 Section V, page 5.14 . The court concluded the operation was a part of such a larger agricultural endeavor and the eggs are an "animal product, " in a "raw or • unprocessed state, " and are sold for. a "monetary profit. " Pursuant to this decision, similar land devoted to egg production operations should be designated and valued as agricultural land. For additional information regarding the assessment of agricultural equipment associated with egg production operations, please refer to ARL VOLUME 5, SECTION II- PERSONAL PROPERTY DISCOVERY, LISTING, AND VALUATION. Separate Parcel for Storage and/or Processing of Crops Two situations may occur where a parcel of land with improvements is separated from the farm but is used in conjunction with it. First, a farmer may deed to himself a small tract on his farm containing a crop storage building. This is done for similar financial reasons as when the home is deeded separately. In a related situation, a farmer may purchase a storage building and a small tract of land surrounding it from another person. This property may be located adjacent to the purchaser's own farm or may be located several miles down the road. In the first instance, the classification of the separately deeded land underlying the crop storage building depends on whether the building is still a part of the farm operation. If it is used primarily to store crops grown on the owner's farm, the underlying land must be designated as agricultural . The storage building is still an active part of the • farm, or at least, an ancillary part of it. Because it is part of the farm operation, the fact there is a separate deed for the land underlying the storage facility is irrelevant in determining whether the land is agricultural . The agricultural land definition 39-1- 102(1.6) (a) , C.R.S. , states in part, "Agricultural land also includes the land underlying other improvements if such improvements are an integral part of the farm or ranch and if such other improvements and the land area dedicated to such other improvements are typically used as an ancillary part of the operation." In the second instance, a farmer may purchase an existing crop storage building located on another farm to store crops grown on his own farm. The land underlying the storage facility should be designated as agricultural if all the following conditions are met. 15-DPT-AS PUB ARL V0L 3 1-89 Revised 1-93 930740 14 Section V, page 5.15 1. The storage facility is used primarily to store crops grown • on the purchaser's farm. 2. It is not used primarily to derive rental income from storing crops grown by others. 3. It is located on land which was classified or eligible for classification as "agricultural land" consistent with 39-1- 102(1.6) , C.R.S. , during the ten years preceding the year of assessment. This precludes the land underlying crop storage facilities located in cities being classified as agricultural . 4. It is not used for processing crops. Processing means the sorting, sizing, grading, washing, and bagging of the crops for movement into the retail market. This requires special equipment not usually associated with farm storage facilities. When storage facilities are used for commercial processing of crops, the building, equipment, and underlying land should be classified as "all other agricultural property" . This classification is provided for in 39- 1-102(1.6) (b) , C.R.S. Land in the "all other agriculture property" subclass is not valued on the earning capacity of the land. Instead, it is valued by consideration of the three approaches to value based on its actual use on the assessment date. Generally, this means land in this classification is valued by sales of similar tracts of land which were purchased for similar purposes. The comparable sales should be as similar to the subject as possible in size, location, and present use. Income from Agricultural Operations - At Least One-Third of Gross Requirement According to 39-1-102(1 .6) (a) (I) , C.R.S. agricultural land must meet the following requirement. Regarding agricultural use of the land, the gross income resulting from such use equals or exceeds one-third of the total gross income resulting from all uses of the property during any one property tax year. 15-DPT-AS PUB ARL VOL 3 1-89 Revised 1-93 930740 15 Section. V, page 5.16 Application of the test for this requirement is as follows. 1 . Income from farm and/or ranch uses is determined or allocated. 2. Income from other, non-agricultural uses is determined. 3. The total of the income determined from all uses of the property is summed and divided into the income from farm and/or ranch uses. The result must be equal to or greater than .333. Description of the Gross Income Requirement The gross income requirement should not affect the agricultural designation of the majority of farms and ranches. Designation as agricultural land must still continue to be based on the use of the land. The gross income "test" should only be used in cases where the assessor knows or believes a large portion of the total income is being derived from another use of the land such as leasing of land for billboards, leasing of land for roadside produce stands, or leasing of land for hunting. If the property is only used as a farm or ranch, all income would be attributable to agricultural use. The relevant statutory language is quoted below. • (1.6) (a) "Agricultural land" means a parcel of land which was used the previous two years and presently is used as a farm or ranch . . . and the gross income resulting from such use equals or exceeds one-third of the total gross income resulting from all uses of the property during any given property tax year 39-1-102, C.R.S Before examining the gross income requirement, several points must be emphasized. First, the land must still qualify under the statutory definition of a farm or ranch. If it does not meet the farm or ranch statutory definition, the land should be reclassified based on its primary use and gross income should not be considered for agricultural designation purposes. Second, it must be remembered here the assessor is only determining gross income for agricultural designation purposes. The non- agricultural gross income is not to be used in the valuation of the land once the land has been determined to be agricultural . 15-DPT-AS • PUB ARL VOL 3 1-89 Revised 1-93 930740 16 Section V, page 5.19 Examples of types of income which should not be included are as follows. 1. Income from oil & gas leaseholds is derived from the mineral estate, whether severed or not, and is separately assessed. 2. Income from the extraction of sand & gravel , or other earth products operations are separately assessed. 3. Interest income from a loan or investment, royalties, or dividends are not to be considered as part of other gross income for the purpose of the "at least one-third of gross income" requirement. 4. Transfer or sale of property rights, e.g. conservation easements, or severed mineral rights. Cases where agricultural property generates additional income which is not tied directly to the land will be rare. In most instances when other businesses, e.g. service station or convenience store are located on a parcel of agricultural land, the portion of land occupied by the business should be reclassified according to its use. Other uses of agricultural property should be closely examined to ensure the portion of the property in question still has a primary use as a farm or ranch. Calculating the One-Third of Gross Income Requirement The total of the income determined from all uses of the property is summed and divided into the income from farm and/or ranch uses. The result must be equal to or greater than .333. Hunting. Fishing, Wildlife Uses In 1990, the Colorado Legislature added language to the agricultural land definition addressing hunting, fishing, and other wildlife uses of agricultural land. (1.6) (a) (I) "The use of a portion of such land for hunting, fishing, or other wildlife purposes, for monetary profit or otherwise, shall not affect the classification of agricultural land, " 39-1-102, C.R.S. 15-DPT-AS PUB ARL VOL 3 1-89 Revised 1-93 330740 17 Section. V,: page 5.20 If agricultural land has a supplemental use for hunting, fishing, or other wildlife purposes, it is not to be taken out of the agricultural land designation based on that supplemental use alone. The use of the property as a farm or ranch remains the prime criteria in agricultural land designation. However, gross income from hunting, fishing, and other wildlife purposes can be considered other income for the purpose of measuring the minimum one-third agricultural income threshold. Definitions and Use of Livestock Definitions Part of the statutory definition of a ranch is " land which is used for grazing livestock for the primary purpose of obtaining a monetary profit. " under 39-1-102(13.5) , C.R.S. In 1990, language was added by the Colorado Legislature to the livestock definition as follows. (13.5) "livestock" means domestic animals which are used for food for human or animal consumption, breeding, draft, or profit. 39-1-102, C.R.S. While this language does not change the definition of livestock as domestic animals, it does enlarge the category of grazing livestock to — include those animals used for food for human or animal consumption and for breeding. For example, this new language could qualify a horse farm which raises horses for the dog food market or breeds horses. The determination of whether animals are domestic or not is important to the understanding of the definition of grazing livestock. Domestic animals are defined in the dictionary as follows. Any of various animals (as the horse, sheep) domesticated by man so as to live and breed in a tame condition. Webster's Seventh New Collegiate Dictionary . 15-DPT-AS L PUB ARL V0L 3 1-89 Revised 1-93 9 '40 18 440 .411441C OFFICE OF WELD COUNTY ASSESSOR PHONE(303) 3533845, EXT. 3656 WELD COUNTY ADMINISTRATIVE OFFICES 1400 N. 17TH AVENUE GREELEY, COLORADO 80631 COLORADO May 14, 1993 Colorado Department of Local Affairs Division of Property Taxation Mary E. Huddleston 1313 Sherman Street, Rm 419 Denver, CO 80203 Dear Ms. Huddleston: During the reappraisal process this year, the question arose concerning pheasants and partridges. We would appreciate your opinion on this matter. We have a property in the county which is used as a gun club. The pheasants and partridges are purchased, then sold to mEmbers to be shot. The birds may be processed at the site also. The taxpayer feels the birds qualify as "farm" because they are a product of the land. They feel the income from the sales and processing of the birds should satisfy the 1/3 income requirement. They site Morning Fresh Farms as precedent. - We feel this property is totally recreational and 'birds" are not harvested but killed for sport. We would appreciate your views and any guidance you can offer. If you need further clarification about the property or have any questions, please feel free to call. Thank you for your attention to this matter. Sincerely, cr---nea,6 Phyllis A. Newby Weld County Land Appraiser 930740 19 .6F:coo Colorado Department of Local Affairs i o t DIVISION OF PROPERTY TAXATION Mary E. Huddleston Property Tax Administrator WELD COUNTY ASSESS OR ROY Romer - ra --- i�r` - Governor - June 21 , 1993 ILr•7 d-� h�''i Phyllis Newby, Land Appraiser .:UN 7 5. MS Weld County Assessors Office �. 1400 N. 17th Avenue GREELEY,C0L0. Greeley, Colorado 80631 Dear Ms. Newby, I have received your letter of May 14, 1993, regarding whether land used as a gun club wherein members purchase pheasants and partridges and shoot them would qualify as agricultural land. In the absence of any other use as a farm or ranch, as defined by 39-1-102, C.R.S. , this property would not qualify as agricultural land as either a farm or ranch. According to 39-1-102 (1 .6) , C.R.S. , agricultural land is defined as land that was used for the previous two years and is presently used as a farm or ranch. The term "farm" is defined by 39-1-102 (3.5) , C.R.S. , as land used to produce agricultural products that originate from the land' s productivity for the primary purpose obtaining a ( monetary profit. The taxpayer's contention that the birds are a "product" of the land thus causing the land to be classed as a "farm" is an incorrect interpretation of Colorado statutes. Agricultural products, when produced on a farm, are generally considered to be crops that are planted or harvested. Birds are not considered to be agricultural crops. The taxpayer's contention that income from the sales and processing of the birds satisfies the 1/3 income rule stated in 39-1-102 (1 .6) (a) ,. C.R.S. , is an incorrect interpretation of the statute. At least 1/3 of the income must come from agricultural use of the land as a farm or ranch, as defined by statute, before possible agricultural classification can be considered. My opinion is that any use of the land to sell , hunt, or process the birds is not an agricultural use as either a farm or ranch. I hope this letter answers your questions and concerns about this property. Please contact me if you have further questions . Sincerely,%C:A-41-cga• Mar�ddleston Property Tax Administrator cc: Warren Lasell lit�D 1313 Sherman Street, Room 419, Denver, CO 80203, (303) 866-2371• TDD (303) 866-5300 FAX (303) 866-4000 9a7V,�°740 20 a xr Sr x ' ! .+'4a% .9v Tht 21 v { , 4 �g,� t "4 r +s,,X` a: - a 'fire "� r ','is '3& ," :g r ) x aa., ' 'u ��) '�F r"44 ;r11.11%'U W,\40,.,';'' .R� w F a £ i 1 4r'r T J� w "�° ,w n -n. � 7 ilr. � a. �, nr r as r i s' rt°S' '7-';''f.7.'33.39'" s 1 : +,� t 'P55 a"" '�5 �4c£E d yy 4k '�' �i. t "r �y�� s s h r' '"` W '* > � e ` ) 1 ')W, t i i I ,. h.,'-. NF t p t 't: 1 ` ` p. CO tP {� t' d �' dbf 1,-5:i,...7,-Z- 7 t� 1,44*as Y "';IvY ' t xts a 4 9 ,3I jx k3,9' 4 .+ " T{V.'',' 1 t. { 1 ;Wait Y 4. -by 43*, w " F.' N If MORNING FRESH FARMS v. RD. OF F.Q1'ALIZATION Cob,, 1073 CWT as 734 P.20 1073 le,,1O.App. 1390) her. The one consecutive :,entenee is alleged. We re server iotrnrre t'y vacated, anti th,e -s nnper- -- disagree cause is remanded with directions to order Assem- de On the date of the aggravated robberies, fendant: three me ,ententes are so t e andatory" August 19, 1987. § 1ii-11-30'911)(ai provid- served consecutively .,. Mont- - co for consecutive sentences of a person There- "convicted of t. o separate crimes 3f v io- NIET7CaLR and (F1$ LL, .1J . D.§ latter of .lence . _" This provision was amended, concur. dive life effective .ic x I. 1989. to require consecu- tive sentences 1- a person "convicted of w\ n sxnrvuna¢esvmw two or more separate crimes of vio- lence- .. -" (emphasis added) Sec § 16-11-209111(a), C.R.S. (1989 Cum.Supp.). nifthe I on of [5] Defendant argues that Colo. Sess. include Laws 1985, ch. 115, § 16-11-309(1)(a), must be construed as limited to only two crimes MORNING FRESH FARMS, INC., secutive Petitioner—Appellant, ed here of violence since the General Assembly ce was meant to change existing law when it v. against amended the statute to add the words "or WELD COUNTY BOARD OF EQUALI- more." See Carnes a Lobato, 743 P.2d ZATION, Weld County Assessor, and 27 (Colo.1987). This presumption concern- Colorado Board of Assessment Appeals, 6 Repi. in an intent to change existing law, how-'In any � g gRespondents—Appellees. ever, is not absolute and it has less force with a No. 89CAD457. _ when arguably more specific language is et r added. See People v. Hale, 654 P.2d 849 Colorado Court of Appeals, 'pacate (Colo.1982). Div. E. .lion in endant [61 Here, the 1988 amendment adding March 22, 199th violent the more specific language, "or more," is Rehearing Denied April 19, 1990. consistent with the General Assembly's in- tent to punish multiple crimes of violence Certiorari Denied July 23, 1990. .ot in- more severely than individual crimes of .nt for violence. See § 18-1-408(3). We find no e that - Taxpayer appealed an order of the -ndant legislative history or reasoned support for Board of Assessment Appeals denying re- defendant's interpretation that the General quest for exemption of personal property i[ un- Assembly intended that only one consecu- ficient used on its farm. The Court of Appeals, quate tive sentence be imposed when crimes of Hodges, J., sitting by assignment, held that violence have been committed against mul- that portion of farm devoted to egg produc- lot be tiple victims. Such an interpretation would tion met statutory definition of "farm" Cl 1 not render the entirety of the statutes ef- 1986) and, thus, egg handling equipment and ie of fective and would not achieve a reasonable items used in cleaning chicken houses and intent as contemplated by the General As- vaccinating chickens were exempt from ation §sembly. See 2-4-201(1)(c), C.R.S. (1980 m of personal property tax. I Repl.Vol. 18); People v. Hale, supra. _[ t Hence, it is our conclusion that the 1988 rections. amendment was meant to clarify, not to change existing law. Rather, the legisla- that, tive intent of § 16-11-309(1)(a), as original- Taxation €211 t re- ly enacted, was to impose consecutive sen- That portion of taxpayer's farm devot- sion tences on each and every crime of violence ed to egg production met statutory defini c'- of which a person is convicted. tion of "farm" and, thus, egg handling om That part of the sentences imposed or- equipment and items used in cleaning mly dering defendant's three life sentences to chicken houses and vaccinating chickens 93°74° 21 1 al 1.e r ... rx �,Y8 n h,, •} g' a i'k.r Flt A n I .' 1ke + . .^' ` 'gg 2 ac `. 9k s¢1 + r , [ KPH. ',.,,;#4,-,.-:-1,.:':'-''.srs �,1 t+ 4� r/yr�a rF»�� n r"F' n"T�"'k Y a Mm$ ", -"'r "'ti�"),�' r}`�1 L aN xT �'. k d k qc� �1 � [�� f .rtir�� 3 ��h' i eL 7v � d"t `� C �' �� A Id �4 x1 Y '1 1 t e T :P 111 x S 1 4 ( t- t t Fks! r °a i..Re t` d n ;+ '°k 'v >f M' 1 v t +y ¢�Y ,y b 2v l �^ At �'(r; {31, ,..,()':,.7,7,' J '' B� i � " 9e1 4i, � tiYJ N.I'e a. yr5 �aa'F15 .4A xS r ° ,� ,y t t. rV w ate ° , f n:, rt 1 i , ,, , .:/ v ip. . -..,??,.v.N vu r A d° S,�r r M ,ti :14,4 t .', t 'i "i y b Ry M }. , fi d A . $ s `� 5 1i,� ±� e P ,' 5"....i, ±'r i�r x �L . sXf ! °' * �. r. a°ha ..r.{1 pp eke 2 i}'1n $ .. ¶1 ,f 1 , . I: fl- i Y 11 ell!: i 1174 Cog _ 791 PAC.1l tC i_HPOR9 L R. • t R,t:Is t } t i ,IiI • + re �'.m�, Iro , _ u I �n:(.r� ..,. ]r l 1�, t1 r t e)l: r ,..o 1! i I . t' -raw or un3 rr 1e _�I state u1 5;e re )td that Hamm F„ nr u t an. r n- g„ K Fir ! ['Ur mo to-ts� )ro I. a uuitu.,. rod- placement i « n; tern r' the ar- i �l x u ,a. l R..:_ 39 _ .i01?il.r :9 tm"er.- to ,ot fail w hmi the , iii teen 5 5- ? I 'ace I. I i u i : A4 e ind P'1 7.1.f. Of t .rnt n 'n y1 r iie2( i i !. I 1 ' for othc do.:, c)i soruct ion, a .n `�-' � �� {1949 Cum upp-). Tu Ian lilt el;definitionsi _ �, that: `['p h op_r {ton is encrek tettarate ,.. I i'i� - ro r the I r tmri..., farming r r f- �' ! li.il both the loin ion it age anti )I tt.- 'I ti trcnges nd _?tar door H. .ran C. �,,, ' } - I ' if Sti ntjr s, Gr _y 'er petitioner-appellant melt laying .e❑ are totally sell nr ned. e {, ]I'. �f Neither the nu lots nor tying r -rs ,:ter t� o- (. II, Duane Woodard Ott Gen_, Charles B. Howe, Chief Deputy Atty. Gen., I2:rhard H. touch the sroul:.d-_ . y.. Forman, Sol. Gen., Larry Williams. First Plaintiff contends that the BAA e re in Asst. Atty. Lien., Denver, for respondent,- its conclusion that the portion of plaintiff-3. -ti r 4 , li appellees Colorado Pd. of Assessment Ap- farm devoted to the Production )f eggs IIc 15 'ett. ,. i peals. does not meet the definition of a farm t ' tunder 39-1-102(3.5). We a e 63 t Thomas 0. David, Co. Atty , Jan Rundus, § agree. ` Asst. Co. Atty.. Greeley for respondent-ap- Section 39-1-102(3.5) defines a farm as: III!, - . pellee Weld County Bd. of Equalization and 1-141 r Weld County :Assessor. "a parcel of land which is used to pro- `l_: _ ti; duce agricultural products that originate t f Opinion by Justice HODGES *. from the land's productivity for the pri- mary purpose of obtaining a monetary Plaintiff, Morning Fresh Farms. Inc., ap- t profit." S, peals the order of the Board of Assessment .' y: ''S Appeals (BAA) denying plaintiff's request Plaintiff's chicken operation meets the t" - for exemption of personal property used on statutory definition of a farm. The acre r t" its farm. We reverse. age is a "parcel of land" and is used to +' The facts in this case are undisputed. produce "agricultural products" as defined under § 39-1-102(1.1), C R.S. (1989 Cum. Plaintiff owns an 800—acre farm on which - corn, wheat, and alfalfa are grown on all Supp.). Under § 39-1--102(1.1), agri- ` : but approximately 40 acres. On those 40 cultural and livestock products are defined 4 acres, plaintiff has 25 buildings housing as "plant or animal products in a raw or ., approximately 750,000 laying hens and the unprocessed state which are derived from sgr.. equipment necessary to gather, convey, the science and art of agriculture. 'Agri- ` culture', for the purposes of this subsection wash, candle, weigh, sort, package, and refrigerate the eggs (egg handling equip- (1.1), means farming, ranching, ammalhvs- anry, and horticulture." There s no re- bd hicult " i ment). A small percentage of the chicken 0f` produced quirement in the definition of a farm that '�` ' feed is on this farm. Plaintiff (h purchases day-old chicks to replace laying would exclude a portion of a farm which is at. hens, and the replaced laying hens and self-contained and within which the live- I ,,;. chicken manure are sold. The laying hens stock does not touch the ground. and the chicks are kept in structures and Here, the eggs are an "animal product" never touch the ground. in a "raw or unprocessed state," and they I S' ku Plaintiff applied for a personal property are sold for a monetary profit as an agri- I ^- tax exemption for the egg handling equip- cultural product. Thus, the chicken opera- 3'1 ment, and for the items used in cleaning tion falls under the statutory definition of a the chicken houses, and vaccinating the farm, and eggs, as agricultural products, `Sitting by assignment of the Chief Justice under and § 24-51-1105, C.R.S. (1988 Repl.Vol. IOB). provisions of the Colo.Const.,art. VI,Sec.5(3), • 930740 22 lit ti.',LI.:' a,,,T. r i` s lt w '' x(ra v#� /: 'fh.7'te.y y .'S nE , 0 t"°,'`'..... ,rte «r. i ^ N k :.[„ra x s y, ,. G°"' r W.rl ,.'1',$.:,''',-..?,::'‘.: , . 4 J :k" v.*a W 1 :rtle'Xl t` r r Ux e� yyj{ ' r. 1 �rt4 +;iv rt" tt ,•<,:w.? ? t. y i4 Y r '' 1y1 �5 �'� �'. � 57a A'4 � c � '„;.,..,4:,!::;;;';',t'' ' ; 'C.: t 9 ��na o � `1d _ ,r J' m , - ° tl lit`. 'nr ¢ +. 'y x q t kr ,i V 2 1 \,;(,,i,;;7 14 pvr [4f'.{pp, Jr :1-f::ck + LufiAlr RIi -' -=4: } t:-..‘,.. t, ER i .� G,F,ft ltio- C- -1-,]).1 4( ;;.si; ' x.- ca. -„ c ( i li ' u. = I i ( +*ftc.R is v I , vi❑ , s I rs .I I - 3 '��' !h ri&c and Count) ,. I e 'd '_nevi tr lav ul r r o t ,c. -,e = Aare 1 r J . ante y r (, ILu :dui lick—ibis row si I,nl t ❑ un( n :li oeciaratoty 'Is i f,- l ll 6r ✓, '¢r} m sire—tin-al al equipment 'lf ❑ ( .!. t t)hl P,' I cod t,' rpm pCrr JI .,L i {;: c "l n r,r nut t d l e Ire s.in rs namoularsim cut Arlo ti Lug a n- it $ e !. .tP , rr( pro ( u per (iris cranial r n ,a,t on. Dentist a:, rr a ro >, #kr' • er 'enl ( l s c(institutional [ r= von '.tr. L, peaau and s oar l cn: appcaitu _ ae I '�7r . '„ran tarter vn n „,,,,,,,,,,,it as a u mole Court er Appeals ;Leah C. Mil,: this Vr#=' � eur ,� .e h t t e pc nnal prm c crap esacral anmolatio when used ro F( treat eipoorornandioular pint uystu action. 's ue Here is "agricultural equipment _ - wh:c '�scri on arm or rand( in the constituted practice of "dentistry,' and 1 prndacton of agricultural products.' thus was exempt tro(n (nedical licensing r requirements. if. as here. the facts are riot disputed, but the kw was erroneously applied to the -affirmed in part, reversed in part. and r''_. IC. the order will not be upheld on re- remanded with directions. view fife Raynor Door, Inc. v. Ckarnes, ` .' 765 P.2d 650 (Colo.Aup.1988). The order is reversed, and the cause is 1. Physicians and Surgeons a5(1) [di remanded with directions to enter an order Craniosacral manipulation is "osteo- I...;.'1, 4. exempting the subject personal property pathic procedure, ' and thus it constitutes • t $ �. , l used in plaintiff's chicken operation. "practice of medicine" which ordinarily - . must be performed by person holding nedi- SMITH and MARQUEZ, .1)J., concur. cal license, unless exemption from Earn- r. sure is applicable. C.R.S. 12-36-106(1)(a;, j ` 1.` '" (2). o e UT XJMeIR SYSTEM e' T See publication Words and Phrases for other judicial constructions and L ) definitions. m : 2. Statutes ca188 1+ 4." The COLORADO BOARD OF MEDICAL To discern intent of General Assembly F,. EXAMINERS, Plaintiff—Appellee and when construing statute, Court of Appeals • ..2 x - I c Cross—Appellant, ; : looks first to language of statute, giving . : !`." - v. effect to ordinary meaning of words and !' ' ,.. W.M. RAEMER, D.D.S., Defendant—A p- phrases used. , 1 r 4 pellant and Cross—Appellee. 3. Statutes x205, 206 No. 87CA1589. to ' When construing statute, Court of Ap- a .'4 Colorado Court of Appeals, peals must consider statute as a whole and i Div. IV. give meaning to every word. 1 i March 22, 1990. 4. Physicians and Surgeons a10 � ,� . .' x; Rehearing Denied April 19, 1990. Statute stating that dentist is person Certiorari Granted July 23, 1990. who treats pain or physical conditions of jaw and adjacent structures is not a limn: s on possible methods of treatment, but in- • Ill • State Board of Medical Examiners stead limits structures to be affected by S'.; "'t brought action to enjoin dentist from per- treatment. C.R.S. 12-35-110(1)(f). t7 Jt j33074040 23 '1 Section VII, page 7.17 Number of parcels Land value Improvement value 2125 2225 RECREATION Land, structures, and improvements used primarily for recreation and related goods or services are assigned to this subclass. It includes, but is not limited to, the following types of businesses. Amusement parks & rides Golf courses Arenas athletic & rodeo Movies-indoor & outdoor Athletic fields and clubs Ski areas (private) Billiard parlors Swimming pools Bowling alleys Rinks-ice & roller skating Country clubs Track & raceways Game & video centers Theater & stages Report the following information: Number of parcels Land value Improvement value 2127 2227 GAMBLING ( Land, structures, and improvements designed and used for gambling establishments should be assigned to this subclass. Report the following information: Number of parcels Land value Improvement value 2130 2230 SPECIAL PURPOSE Land, structures, and improvements designed and used for specific purposes should be assigned to this subclass. Special purpose buildings are designed and built for a specific use and usually are not easily converted to a secondary use. For example, a service station building is not normally used for a restaurant or office. However, when such improvements are converted and used specifically for those purposes, they should be reclassified accordingly. It includes, but is not limited to, the following types of businesses. Auditoriums Fast food service Auto dealers Funeral parlors Auction barns (auto & livestock) Garage (parking) Banks Hospitals 15-DPT-AA PUB ARL VOL 2 1-84 Revised 1-92 93074024 - f:ARC if:';: R f'r'`lRCE::I.,. INQUIRY Asf:i :+1''1•T' Yl :: :19'7`3 ATI:I:I••!C)::::c:'. < IN: 47:16:.8 PA RC: :L2{:20500 ;r,::' y,. ) } ,r`rrr �}r1�, LAST l.al''.l;7FIT1:.:. 07/06/1993 BANG.._A•••-Wl 1Y INC ACTIVE ON: 09/16/1986 INACTIVE 814 / / 17629 WELD Co RD 5 BE R TI"IC)UD CO . 80513 TAX AREA 1322 .085556 .992 DATE LAST ASSESS 04/19/1993 r3 LAST ASSESS S I...ANI) :L3280 LAST. ASSESS BLDG 0 TOTAL L..As' ASSESS :1.328() 2125 13280 PRIOR YEAR ASSESS 4650 TO'T' L..ANI) :1.3280 I:;.FC I)7 10/06/81 I)EEI) TP WI) NUMBER 9490 0:I.c+x11.35 WL.'4... DOC FE:E 0..00 25473-D I) I:.i' NW 4 5 68 BEG SW cc:il ItilW•d E '?.o:1:t `F: .IC)"' BL..X)(a',:> () 1803.23 ' I'i1.2I)E w350 ' TO P'T' c:n i S Y: W ROW I_.N OF :I:f3I"1 .T(:)•T'AL.. VALUE. 13280 PI::';.: PROFILE f:'I::';.t::I...I:::i.r:sI...C3 i"'i::':f::i,Il:::'-"i PARCEL 1::'f:':1.:1. ::4'iI:::1.4t.1 PI:-.::4:: OWNERS f:'f= >::I)(:)c:: I"HIST 1:.F10::PL..(:)(:' PI.:1.:'<''::R!:::tI_ MB'' a ;; o._t-.001 02/009 • 930740 25 PARC TPn R PARCEL :I:hlfLJ3:RY AS;:MT 1'I::: :I.`'.}'93 A'l .1.3.1••022 F: :I:I'•1 r 4715786 PARC., :1.20705000047 LAST UPDATE: 07/06/1993 BANG-.•A-WAY J:NC ACTIVE ONn 09/16/1986 INACTIVE Ohln / / IYIAh'•r•1 tt :1.7629 WE::L.I) £:::O RD 5 BE R'rI•'IOUD CO 80513 TAX AREA A :1.3:...2 .085556 1992 DATE LAST ASSESS 04/19/1993 LAST ASSESS' 1._ANI) :1.;:3£:3£:30) LAST ASSESS BLDGS 0 TOTAL LAST fltatal::..:r::? :I.<:?r33y') .,:::1.:;:.1 ..c:3t:32:f;:? PRIOR YEAR F=r..:;:r.::.::r::: 180 TOT LAND 18880 RI::C: 7)'T 11/10/75 DEED T'I::. WI) NUMBER 7520 01.674 07 WO!... i)COC FEE 3. 50 25473—C PT NW4 5 3 68 Eric:( 889D52 'E E: 1951 .24 ' FROM TOT. I3I...I)GC:3 0 MW CDR 889D 52.. 'E: 690.82 ' so 1 DO:I. 'W 131 9.41 ' TO S T£:)'TAL.. VALUE 18880 I:'F 3: PROFILE PF5fl_EGALS F'F nNE:f)<T PARCEL F:'F:':I.1 „I'"U I'lLJ I:'I: 4;. OWNERS I::'I::6:.Dt:3f:: I"l:I.i.3 T F:'l: J.C]"PL..£:iC; I::'l::'3.::::I sL:AL.. H1:1:SS•AGI::.. ME 0' a A o—a001 01/016 PARC TF':: 1:2 PARCEL_ INQUIRY ASS MT YRn 1993 ATI:r1'.!02.2 I:: :I:hlt. 1715086 F:'i"sRl'::.. 1.20705,0000:1::; LAST UPDATE., {)7/CSC:'?/:1.9`x''5 BANG—A—WAY INC ACTIVE £Olt. 09/1.6/1.986 INACTIVE ONn / / i'"I AF'# 17629 W1..:1...:O CO RD 5 BERTHOUD CO 80513 ^y r r•U•1::6: 992 A.'•�, AREA::.f�'s ..,:T.t:'s:. .. .C.3.:�..�,.,C:) .. � Y s.. DATE LAST ASSESS t_•.S ._Y•IwT 3••1;:?::T:.. ?:.? 04/19/1993 L..AST ASSESS LAND 4680 ..�. ASSESS DCS LAST 1••s .�3E:. .3::3 r:yl_.A.-C?;:) {} T£:l'TAL. I...AS'T ASSESS 4680 2125 468x) PRIOR YEAR ASSESS 40 •'im LAND 4680 RE:: DT • I)I::C,I) T'F. NUMBER Lxl£::tl... DOC; FEE C)..00 .:'.5,:373A PT NW4 5 3 ...... I:tE(3 AT SE COP; NW4 W830 '' TO TOT i:<!._I)OS 0 PEG hICLY 350 ' TO IRON PEG 01'4 W ISM :!: 1 4680 wT l SIDE l:w.l I DITCH T'C:I��3 T-£:3'TAI... VALUE P6 PROFILE F:'I:: ?„I...E:GAL_S I::;::?PF7nNEXT PARCEL L_ f:`F-:L:1. ::IY11: h1U I:!::',.t: (:)1,JNI:::FRS F:'F:6 tt I)(:]c; HI ST I::'I: 1 O n i'L.(: C PI::11=:t:RI:::AI... MESSAGE: MB' a A • o-0001 ' 01/016 930740 26 - .. ... F:ARC T'I"`.^. R PARCEL f::1.. INQUIRY f`i':3S1"E'T' YJ:ti:: 1.`•193- A T•I:1:1'•t{);:::;s:: . .1:N c 'd•71.6()86 PAR C:: :1.20105000056 LAST (.JF'DATF::.: 07/06/1993 I:ct"NG A- li=Y INC ACTIVE ON: 09/16/19 86 INACTIVE ON: / , Mftl:''TI:: 17629 WELD CO RD 5 I:{t: F;fIdfJUD CO 80513 TAX AREA .132.2. ..085556 1.992 DATE: LAST ASSESS 04./1.`9./:L993 LAST ASSESS LAND 1.800 L..AST ;':3'.31:::e3S I:<I...I)G'S 370 TOTAL 1..F`1c:3T ASSESS 2170 21.25 1.800 F:'I: :l:OR Y1:::f'sI: s ':3EF::S':3• 6940 TOT I...ANX) :t.80<) F:;I:::C: DT :1.0/06/83:1. DEED D T'P WD NUMBER 9490 01871135 W(:31... DOC FEE 0.00 2225 370 25473-B F...1' I••1W'•3 ':- 3 6c3 I-'l":G )I):'.':() 'W 934.83 ' FROM TOT BLOBS 370 NW C:(::R ':3e'r'I)o 'F:. 431 . 18 ' s2m.'i 1. 'F: 577.85 ' soT)sI0 'W TOTAL VALUE: 2170 P1:3: PROFILE I::'F a LF::C•3ALc:3 l='1=1::H XT PARCEL.. F l:: :1.:1. :MENL.J F'F:'4;; (:3W1*tC::i":':3 1-'F:'< „roc t•f I S'T t::'F=:1.()::PL..CIC; F:'F 12:RF::faL.. MB' a A o-o001 01/016 1'`ARC; 'T'("'„ i. PARCEl». INQUIRY s SS» R . :1.993 AT:i.:t h:. P N r 7 LAST UPDATE: 04/14/1993 x'1'. 1. li:]Sa�:y 1"'WII'tiC: 120705000055 hy'... h BANG-A •-WAY INC ACTIVE ON: 09/16/1986 INACTIVE ON: / / 1' APN: 23:1.4 1.7629 WELD D CO RI) I ER'THOUI) CO 805:1.3 TAX AREA 1322 ..085556 :1992 DATE E LAST ASSESS 04/19/1993 LAST ASSESS LANI) 9560 LAST ASSESS r:I._I)GS 0 LAST r••.I••.{{ ..: 9I:: �0 TOTAL•L.. s�'s,:.::aE::.,:a.:: ,.:-��.�� :��::1.1:...1 1,.�c.>,. t::'1:%:t:(„tR YEAR ASSESS 12'6() TOT I...i:;f••II`, 9560 ;,0 l:1:`c I)1 11/21/84 DEED 'T'F:' UJI) NUMBER .1.050 01989434 W{.)1... DOC FEE 14.,00 25473 PT MW 4 5 3 68 BEG NW CGI4: OF SEC SOD50 'IJ TOT I:<t_.DC•is 0 934 ..833 ' 889.00Y 'E 431. .. 1.8 ' '";:<'::r'D4:l. `F:: 5711..85 ' NOD50 'F:: .T.tyTAL.. VALUE: 9560 p::;:3:: PROFILE 1='F 5::L..EGALS PF 2 ::NI:::XT ►::'ARC;I:::I_. PF:':1.1. ::l'ICc:NLJ F:'I::4: OWNERS 'I' 6:I)(:3(:: I•'1:J:S•T' F.I:: :I.()a F:'I...cIi 1 '1=:1. :'.::t:,t :r-ll._ MESSAGE: MB ' a A o—ct001 01/016 • 930740 27 PARS •T•P. R !:''AI'4(:::1:I.:. INQUIRY A;:lSMT YI n :I.9tii'::; A•t:1:7:1•`1(}:'x' 1.- .1:I I:: 4714806 806 PARCn 120705000011 LAST UPDATEn 07/06/1993 BANG—A—WAY INC ACTIVE /1986 :l:IIACT•:t:VJE (:lN: / 1''l A l''7 :: 2314 17629 9 WELD CO RD 5 BE RT•HC:'IJD CO 80513 TAX AI;:E.A .1.322 .005556 :1.992 DATE LAST ASSESS 04/19/1993 ,.,.. .n LAST T ASSESS I...1••fl-'•I.(.1 37030 LAST ASSESS BLDGS , 44450 1112(.l I Al... LAST ASSESSt:.<::(:80 '':I 2;-. ' T PRIOR YEAR ASSESS f:l:::C: 1)1 D1:E1? T'1=` NUMBER WC)L.. DOC: FEE 0.00 1212 24440 2225 2.. . .1.0 25468 NE4 5 3 68 EXC BEG NW COR NE4 E1943. 1 ' TO TOT BI...:(}OS 44450 WL..Y ::]:1:DE: O!•• .I.I•'p DITCH t..l"I , 668X1.() •W :1.85 . TOTAL Al... VALUE 022. 0? ;a,.,..IX}�d::. 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P-, w 4 Cn o I . --•r-�- n U Cs.II J W , J - �• E\Ir .�, • 5 � mo J =rr: >_ m Q I P I. 1/4i N I S'. 0 I . 0 I o 0 I- ▪ 2 o r-I 1.' ,-.4 ON °-1 r-I rN <I4 �-I F.. ,--I (*.I ra r°'-I G. . D Q I O_ O 0. 0 a. r ^ o8: .Moo Cr) Ng N •ov, vi p (` O N N O r� m u� M o .. N c') t+l W O `- O • _ p p l } Ill N O '4' O Q O O D •['? 1u z CD • Q EE • •r-i N .. r t r-I .. I «3 z O Q QiI 00 00 • O) -0 Q (� 0 j N In O+ in � '0 I- 2 W ,� J N N NI r N '-'� • •N co < Q n co Cr) co (N-�• co• ; 0 • cq . . Ci • b w M d . . • M I . 9aG77 0 6 O W �O u-1 A4 ND• O kO kD c'1 I 1i1 Q� (I) CO 00 • N 03 �O CO If aON • I . • m a -.I- rn 4 cV in 4 ) - . o, Q c-4 mN. . I O • CO o • I- r1 r-f P1 N- N I. O . 93 740 34 n in C.R.S. § 39-1-102(1 . 1) 1 "Agricultural and livestock products" means plant or 2 animal products in a raw or unprocessed state which are 3 derived from the science and art of agriculture. "Agriculture" , 4 for the purposes of this subsection (1 . 1), means farming, 5 ranching, animal husbandry, and horticulture. EXHIBIT A F:\DATA\WP11CP"0189527.3 BSA• , July 28, 1993 11:11am 930740 C.R.S. § 39-1-102(3.5) 1 "Farm" means a parcel of land which is used to 2 produce agricultural products that originate from the land's 3 productivity for the primary purpose of obtaining a monetary 4 profit. -2- 930740 C.R.S. § 39-1-102(1 .6)(a) 1 "Agricultural land" means either of the following: 2 3 (I) A parcel of land, whether located in an 4 incorporated or unincorporated area and regardless of the uses 5 for which such land is zoned, which was used the previous two 6 years and presently is used as a farm or ranch, as defined in 7 subsections (3.5) and (13.5) of this section, and the gross 8 income resulting from such use equals or exceeds one-third of 9 the total gross income resulting from all uses of the property 10 during any given property tax year, or which is in the process 11 of being restored through conservation practices. Such land 12 must have been classified or eligible for classification as 13 "agricultural land", consistent with this subsection (1 .6), during 14 the ten years preceding the year of assessment. Such land 15 must continue to have actual agricultural use. "Agricultural 16 land" under this subparagraph (I) includes land underlying any 17 residential improvement located on such agricultural land and 18 also includes the land underlying other improvements if such 19 improvements are an integral part of the farm or ranch and if 20 such other improvements and the land area dedicated to such 21 other improvements are typically used as an ancillary part of 22 the operation. The use of a portion of such land for hunting, 23 fishing, or other wildlife purposes, for monetary profit or 24 otherwise, shall not affect the classification of agricultural land. 25 26 (II) [Not applicable.] -3- 930740 1991 AND 1992 INCOME 1991 Sale of crops (alfalfa, grass hay, silage corn, corn): $ 18,669 Sale of pheasants and partridge: 12A05_ Total income from agricultural uses: 91 ,474 Total income from the property: 265,670 Percentage of total income from agricultural uses: 34.4 percent 1992 Sale of crops (alfalfa, grass hay, wheat, corn): $ 22,856 Sale of pheasants and partridge: AZ,j_32_ Total income from agricultural uses: 104,988 Total income from the property: 300,584 Percentage of total income from agricultural uses: 34.9 percent F:IDATA\W ry1CPND19pn1 1.IT b 1991 I I:I6m 330740 MORNING FRESH FARMS c. RD. OF EQUALIZATION Culo- 1073 Cite -44 102,1 1073 leolo.App. 19'111 her. The one consecutive sentence is allow',). We he served Concurrentl-r is vacated. and the ,s imper- disagree. :ause is remanded wit it directions to order :lssem- On the date of the aggravated rookeries. 'lefemiant.'s three life sentences are so be andatory August 19, 1987, § 16-11-309(1 t.1) provid- served conse utiveiy. :I1onf- ed for consecutive sentences of a person There- "convicted of two separate crimes tit vio- 11ETZG ER and CRISWELL. (J.1., natter of lence. . This provision was amended, oncur. give life effective July 1, 1989. to require consecu- tive sentences of a person "convicted of /wl two or inure separate crimes of 1'10- (O .,it NU.413F tt}1CM lence... ." (emphasis added) See n if the § 16-11-309(1)(a), C.R.S. (1989 Curn.Supp_). .on of [5] Defendant argues that Colo. Sess. include Laws 1985, ch. 115, § 16-11-309(1)(a), must secutive be construed as limited to only two crimes MORNING FRESH[ FARMS. INC. ed here of violence since the General Assembly Petitioner—Appellant. ce was meant to change existing law when it v. against amended the statute to add the words "or WELD COUNTY BOARD OF EQUALI- more." See Charnes r. Lobato, 743 P.2d ZATION, Weld County Assessor, and 6 Rept. 27 (Colo.1987). This presumption concern- ing an intent to change existing law, how- Reap ado ts—A af Assessment Appeals, 'In any Respondents—Appellees. with a ever, is not absolute and it has less force ent or when arguably more specific language is No. 89CAD457. iparate added. See People it Hale, 654 P.2d 849 Colorado Court of Appeals, aloe in (Colo.1982). Div. Ti. endant • [6] Here, the 1988 amendment adding March 22, 1990. violent the more specific language, "or more," is Rehearing Denied April 19, 1990. consistent with the General Assembly's lot in- tent in- to punish multiple crimes of violence Certiorari Denied July 23, 1990. mt for more severely than individual crimes of e that violence. See § 18-1-408(3). We find no •ndant legislative history or reasoned support for Taxpayer appealed an order of the re- it tin- defendant's interpretation that the General Board of Assessment Appeals denying ficient Assembly intended that only one consecu- quest for exemption of personal property •quate tive sentence be imposed when crimes of used on its farm. The Court of Appeals, wt be violence have been committed against mul- Hodges,J., sitting by assignment, held that C tiple victims. Such an interpretation would that portion of farm devoted to egg produc- t not render the entirety of the statutes ef- tion met statutory definition of "farm" .1986) and, thus, egg handling equipment and to of fective and would not achieve a reasonable ation intent as contemplated by the General As- items used in cleaning chicken houses and an of sembly. See § 2-4-201(1)(c), C.R.S. (1980 vaccinating chickens were exempt from ' Repl.Vol. 1B); People v. Hale, supra. Personal property tax. Hence, it is our conclusion that the 1988 Reversed and remanded with di- amendment was meant to clarify, not to rections. change existing law. Rather, the legisla- that, tive intent of § 16-11-309(1)(a), as original- Taxation 't211 re- ly enacted, was to impose consecutive sen- That portion of taxpayer's farm devot- sion tences on each and every crime of violence ed to egg production met statutory defini- of which a person is convicted. tion of "farm" and, thus, egg handling only EXHIBIT That part of the sentences imposed or- equipment and items used in cleaning ii 'ring defendant's three life sentences to chicken houses and vaccinating chickens I 1 ' r l � +fyitr r.r"c 930740 a , 4� .. t fl II)I1 ?,, '1r o _cf.I"H,' : , - ai - I . I raw or ,T Oroce Diet_ ,ate_.. till: "r" -''''r' at ..:v ':,?t- d,r nruol ',Ur!: ic r fOr monetlrt I r!m . di."i'fit id tiro:, ;pet r .;.bL' nen§ ulU t:: r lets. C. i 7n_r (, .pr ii,', not pail iwitlin tt, I, ' i ti lee , ,c. - ,,s ... , ,-1 • ',it r) § e I ,I • , for omer Hr.:Uhl' lslt`!II no, , .]Id I is definitions t -1.1,P.1 The 1 :A1 :Hat tit I s slatl" operation s entireei•trice p t I .muff i_mmt t ct.u.P I I Stient In,: Si u0ock. H tri tr. i to op I �uuctlon 0 gags a a' tla- i ' i ies Stienges, I L it' t, r petitioner uptelant t tit -.ty It f It 115 are tol iil ',Ili n u led 'l' ',l' Duane R xuiaro. .Aay. Gen_, Charles R. \e thl r it millets nor ia}tng pen- „'r I'. ,,! j Howe, Chief Deputy Atty Gen., Richard H. ';,uct_ :hr fro Ind_ . . .. Ili'. Forman, Sol. (:en., Larry Williams First Plaintiff tontends tha: the B:1.1 erre i in 'I i Asst- Atty. Loco., Denver. for respondents- its conclusion hat the portion nt aiuint]fs appellees Colorado Rd. of Assessment Ap- farm devoted to the production of ecGs i i peals. doe, 'lot pee=. the definition of a farm Thomas O- David. Co. Atty., Jan Rundus, under § i9-I-102(3 5). We agree Asst. Co. Atty., Greeley. for respondent-ap- Section .9-1-102(3.5) defines a farm as: pellee Weld County Bd. of Equalization and -' Weld County Assessor. "a parcel of land which is used to me I' I duce agricultural products that originate I Opinion by Justice HODGES ". from the land's productivity for the pri. mar' purpose of obtaining a monetary f g. Plaintiff. Morning Fresh Farms, Inc., ap- profit." peals the order of the Board of Assessment Appeals (BAA) denying plaintiffs request Plaintiff's chicken operation meets the s' .. i a for exemption of personal property used on statutory definition of a farm. The acre-its farm. We reverse. age is a "parcel of lan:l" and is used to . The facts in this case are undisputed. produce `agricultural products" as defined under § 39-1-102(1.1), R.S. (1989 Cum. � Plaintiff owns an 800-acre farm on which C. corn, wheat, and alfalfa are grown on all Juppd. Under § 39-1-102(1.1), agi^.- but approximately 40 acres. On those 40 cultural and livestock products are defined acres, plaintiff has 25 buildings housing as "plant or animal products in a raw or i approximately 750,000 laying hens and the unprocessed state which are derived from s .W; equipment necessary to gather, convey, the science and art of agriculture. 'Agri- j g. wash, candle, weigh, sort, package, and culture', for the purposes of this subsection refrigerate the eggs (egg handling equip- (1.1), means farming, ranching, animal hus- :g. ment). A small percentage of the chicken bandry, and horticulture." There is no re- =f feed is produced on this farm. Plaintiff quirement in the definition of a farm that a' purchases day-old chicks to replace laying would exclude a portion of a farm which is hens, and the replaced laving hens and self-contained and within which the live- . chicken manure are sold. The laying hens stock does not touch the ground. and the chicks are kept in structures and Here, the eggs are an "animal product" . i. F never touch the ground. in a "raw or unprocessed state," and they Plaintiff applied for a personal property are sold for a monetary profit as an agri- tax exemption for the egg handling equip- cultural product. Thus, the chicken opera- ry' meat, and for the items used in cleaning tion falls under the statutory definition of a {I the chicken houses, and vaccinating the farm, and eggs, as agricultural products, Sitting by assignment of the Chief Justice under and § 24-51-I105, C.R.S. (1988 Repl.Vol. 10B). provisions of the Colo.Const.,art. VI,Sec.5(3), 930740 —le: fl. a7� r 01OR.;1“i H.; tiEE.- f t?11\I:IC^ - I .. { S . r , r t AC tr. A s t I ., •h in., '(!t[ f 1. , ,tt ;. tE li.iiuwlnt I tSse` II ,, t.i `t thin .. , . ,str1 , { I I k left t nA ho ha , Il s r • 11 I OI i „ 1 ' Rrtt natil t } - S-t,r .) 111t�r' I I.Y }_nt ultur ai and In eswth pro II' t „i1.1mane njunc nl i1. ltrator, IL ) !n, ultural equipment t huh uf , i., lit nt ronimnn at a:I ,tl pt for"1 ._ C"j •tie ',trm or 1'ancn in the pruuw.t I •aurtl n pu tanlla lot, ,t . win! Jr ( it ,IL rlt to to i-al products. perform cranial mat :11 '1 Dent's. ,,,i- Henu. Ihis constitutional urns lsux; ;did the pealed and Board so tip)ealcrt "I.e - t rclft vt Statutes, when ‘11•Wed as a mote. t!ourt c f .Appetl'-'1' _1_ bed that yy 111O} o used raniosacral manipulation. .v hen d to seam provide that the personal prpropertyt!. n ssuc here is "agriculturai egminno t treat tomporumamiitwat rnnt dVSIcn Lion, A.hich to used on a farm or ranch in the constituted practice of .tcistrc - �.ud ) -SI thus was exempt fro-n me production of agricultural products. - dical licensing j, If. ;is here- the facts are not disputed_ requirements IT. I' ' out the law was erroneously applied to the Affirmed in part, roversec in part. and f a'• facts. the order will not be upheld on re- remanded with directions _ �?( view See Raynor Door, Inc. t'. Chances, ! t ! k 765 P.2d 650 (Colo.App.1988), f i The order is reversed, and the cause is I. Physicians and Surgeons ..- i5(1) remanded with directions to enter an order Craniosacral manipulation is "oaten- t' exempting the subject personal property pathic procedure." and thus it constitutes r used. in plaintiff's chicken operation. I(,i p "practice of medicine" which ordinarily >t ai must be performed by person holding meth- ii SMITH and MARQUEZ, JJ., concur. cal license, unless exemption from licen- sure is applicable. C.R.S. 12-36-106(1)(a), W (2)/ O SACYNONBfP5Y4fM T See publication Words and Phrases - for other judicial constructions and i{i definitions. e' '2. Statutes c=188 ill11 The COLORADO BOARD OF MEDICAL To discern intent of General Assembly 1 l i. EXAMINERS, Plaintiff—Appellee and when construing statute, Court of Appeals4 ; } Cross—Appellant, looks first to language of statute- giving z f j1 1 y v. effect to ordinary meaning of words and W.M. RAEMER, D.D.S., Defendant—Ap- phrases used. s pellant and Cross-Appellee- 3. Statutes en205, 206 No. 87CA 1589. When construing statute, Court of Ap- t i. . Colorado Court of Appeals, peals must consider statute as a whole and Div. IV. give meaning to every word. "I? March 22, 1990. 4. Physicians and Surgeons a10 1..I - - Rehearing Denied April 19, 1990. Statute stating that dentist is person Certiorari Granted July 23, 1990. who treats pain or physical conditions of jaw and adjacent structures is not a limit• . on possible methods of treatment, but in • - Sate Board of Medical Examiners stead limits structures to he affected by l" brought action to enjoin dentist from per- treatment. C.R.S. 12-35-110(1)(f). - 930740 AS0027 930740 FILE CONTAINS PHOTOS - SEE ORIGINAL FILE .44 i , .0 • , t. l, q „et 1 � QjY CDC qc la Q Z'3t''l49! a4 • ^ .f • C V 20 930740 1 g r i t k ,-- r . F ,�‘ • III^ • ^ Iii ly iR, v aj .« to .11 4 ,.iargia • • c 5 41, C .ra59: r•._. • kk . Pall :111:0Willi*: It i , R 4514 ^ lam. � _�� d a Hello