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Home My WebLink About920706.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 1992, WELD COUNTY, COLORADO PETITION OF: EASTMAN KODAK CO CORP TAX DEPT ATTN DAVE FINMAN 343 STATE ST ROCHESTER, NY 14650 DESCRIPTION OF PROPERTY: PIN: R 0128087 PARCEL: 080726000039 - 23538 W2 26 6 67/E2SE4/E2W2NE4/E2NE4 27 6 67 ALL 34 6 67 EXC N2NW4/N2SW4 ALSO EXC PARCEL DESC REC #1524120 ALSO EXC BEG S4 COR S84D16'W 438.07' N1180' E1890.53' S990.49' S84D16'W 1461.93' TO BEG N2NW4 35 6 67 (8D 14R) 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 1992, 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 1992, claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, the issues presented in said petition are identical to those set forth in the case of Kodak vs Weld County Board of Equalization, et,a1. , case number 91-CV-676, in the Weld District Court, and WHEREAS, said petitioner was not present or represented at the hearing upon said petition and is not prejudiced thereby, and WHEREAS, the Board has made its findings on the evidence, testimony and remonstrances and is now fully informed. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, acting as the Board of Equalization, that the evidence presented at the hearing clearly supported the value placed upon the Petitioner's property by the Weld County Assessor. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated to the Weld County Assessor by law. As such, this Board finds that the Petitioner failed to meet the burden of proving that the Assessor's valuation was incorrect. The assessment and valuation of the Weld County Assessor shall be, and hereby is, affirmed. 920706 P%00 •cG. Pc )Tlorv += 2 , 145 Page 2 RE: BOE - EASTMAN KODAK CO 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 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) 920706 Page 3 RE: BOE - EASTMAN KODAK CO 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. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 30th day of July, A.D. , 1992. BOARD OF COUNTY COMMISSIONERS ATTEST: /0dt WELD COUNTY, COLORADO Weld County Clerk to the Board EXCUSED - DATE OF SIGNING (AYE) Geo a Kennedy, Chairman By: Deputy Cler to the Board onstance L. Harbert, Pro-Tem APPROVED AS T ORM: C. W. Kirby Assistant County Attorney Gordo . La W. H. ebster 920706 BOE DECISION SHEET PIN U: R 0128087 PARCEL It: 080726000039 EASTMAN KODAK CO CORP TAX DEPT ATTN DAVE FINMAN 343 STATE ST ROCHESTER, NY 14650 HEARING DATE: July 30, 1992 TIME: 10:00 A.M. HEARING ATTENDED? (YbP.1 NAME: AGENT NAME: APPRAISER NAME: ,C/J L-tiLet DECISION: /l DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ 3837774 $ '— Improvements OR Personal Property 85906994 Total Actual Value $ 89744768 $ /// COMMENTS: MOTION BY (`1! TO 1 ---tu SECONDED BY -.3) 46„,/ Kirby -- ON) Lacy -- ,ON) Failed to meet burden of proof Webster -- N) Comparables inadequate Harbert -- 430N) Other: Kennedy -- 4N) RESOLUTION N0. 920706 _ OFFICE OF COUNTY ASSESSOR / 915 10th STREET `/ GREELEY,COLORADO 80631 NOTICE OF DENTAL PHONE(303)3564000, EXT.4256 23536-W2 2t6 0 67/E23E4/E2W2NE4/E2NE4 27 6 67 �• ALL 34. 6 67 EXC N2NW4/N25W4 ALSO EXC PARCEL DESC COLORADO REC 1t152412') ALSO EXC BEG S4 CUR Sd4D160W 438. 07° • 'N1181)'-- E1390 ,53' :;990, 49' S84D16'W 1461 .9.3• TO BEG N2NW4 35 6 67 (SD 14R) i .. 3O8O1 21 CR MELD OWNER EASTMAN K OJAK CO EASTMAN KODAK CO PARCEL OS0726000039 PIN R 012d087 CORP TAX DEPT ATTN DAVE FINNAN .343 STATE ST YEAR 1192 ROCHESTER NY 14650 LOG 00406 J5/29/1992 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): AGRICULTURAL LAND VALUE IS DETERMINED SOLELY BY THE EARNING OR NrtODUCTI NE CAPACITY OF THE LAND, CAPITALIZED AT A RATE SET BY LAW. ALL OTHER PROPERTY, INCLUDING VACANT LAND, IS VALUED BY CONSIDERING THE COST, MARKET, AND INCOME APPROACHES. If your concern is the amount of your property tax, local taxing authorities (county, city, fire protection, and other special districts) hold budget hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has deter- mined the valuations) assigned to your property. The reasons for this determination of value are: THIS IS A CONTINUATION OF 1991 PROTEST WHICH IS CURRENTLY IN DISTRICT COURT, WELD COI INTY P0.77'"^ IH JUL 061992 lU GREELEY,COLO. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW LAND -3,0137, 774 3 837 774 IMPS 85,906, 9 94 852906, 994 TOTALS $ $ 89,744, 76d$ 89,744,763 If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-1O6(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. 134: WARREN L. LASELL 05/29/92 * W 0? Nit COUNTY ASSESSOR DATE 92 15-oI5T RD Form PR-207-87/92 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE T1.� RIGHT TO APPEAL THE ASSESS..ri'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 10 for real property (land and buildings) and personal property (furnishings, machinery, and equipment). 39-8-104 and 39-8-;07(2), C.►r'_ti,S. APPEAL PROCEDURES: 1f you choose to appeal the Assessor's decision, malt or deliver one copy of this completed form to the County Board of Equalization. To preserve your right to appeal your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE =JULY t 5. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O, Box 758 • Greeley, Colorado 80632 Telephone (303) 356-4000, Ext. 4225 NOTIFICATION OF HEARING: `'r Q 'r i z be ratified of the time and place set for the hearing of your appeal. COUNTY BOARD OF EQUALIZATION'S DETERMINATION: The County Board of Equalization must make a decision on your appeal and mail you a determination within five buainese gays. The County Board must conclude their hearings by August 10. TAXPAYER RIGHTS FOR FURTHER APPEALS: 1f Oil'� are 3'4 w u of satisfied theCou Board nty of Equalization's decision, you must file within thirty days of the .;f ridt County Board Ord o€ p ai.za.tiori's written deci�i...ii with' ONE of the following: • Board of Assessment Appeals (BAA): Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, (303) 866-5880. District Court: 9th Avenue and 9th Street, ' O. Box C Greeley, Colorado 8O632 Telephone (303) 356-4000, Ext. 4520 • Arbitra₹Eon: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box /58 Greeley, Colorado 80632 { Telephone (303) 356-4000, Ext. 4225 ;f-you do not receivea determination from the County Board of Equalization,you must file an appeal with the Board of Assessment Appeals by September 18. TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION '-; ':"se space belay.", explain please why r you disagree with the Assessor's valuation.Attach additional documents as ne;:.essary. Overwhelming evidence and testimony was offered at the 1991 hearing before the Weld County Board of Equalization , establishing a market value of $ 62 , 500 , 000 for subject property.p y• It is our position that the amount of $ 62 ,500 , 000 also be determined as the market value for the January 1 , 1992 , valuation date. SIGNQ�4IRE ?ETITIONit - .__..._...,__.._.. ___............�_.__... _____.._�_..__ _.R DATE -- 2o7n6 CLERK TO THE BOARD `\ P.O.BOX 758 ' GREELEY,COLORADO 80632 (303)3564000 EXT.4225 EC. COLORADO July 21, 1992 Parcel No. : 080726000039 PIN No. : R 0128087 EASTMAN KODAK CO CORP TAX DEPT ATTN DAVE FINMAN 343 STATE ST ROCHESTER, NY 14650 Dear Petitioner(s) : The Weld County Board of Equalization has set a date of Monday, July 30, 1992, at or about the hour of 10:00 A.M. , to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Centennial Center, 915 10th Street, Greeley, Colorado, in the First Floor Hearing Room. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor will be present before the Board. The Board will make their decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 10, 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. 920'z% EASTMAN KODAK CO - R 0128087 Page 2 At least two (2) working days prior to your hearing the Assessor will have available, at your request, the data supporting his valuation of your property. Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BO D OF EQU LIZAA ION? Donald D. Warden, Clerk to the Board / BY: / Carol A. Harding, Deputy cc: Warren Lasell, Assessor 220706 P 387 471 752 RECEIPT FOR CERTIFIED MAIL NO INSURANCE COVERAGE PROVIDED SOT FOR INTERNATIONAL MAIL r Is (See Reverse) C 0 4)rr0 00 Q y rye �9y o si+r 9„A �O , EL: , C to w v ' vO �r Pas !, 0 y O Certified � Special Deli i V‘ '9,Restricted Del iv m Return Receipt sho 'n to whom and Date L 2� m Return Receipt shown, 9 Date. and Address of Dt a) 'd j TOTAL Postage and Fees o Postmark or Date co E LL a tipryc. ,6 CLERK TO THE BOARD P.O. BOX 758 I GREELEY,COLORADO 80632 C. (303)356-4000 EXT.4225 COLORADO July 23, 1992 Parcel No. : 080726000039 PIN No. : R 0128087 EASTMAN KODAK CO CORP TAX DEPT ATTN DAVE FINMAN 343 STATE ST ROCHESTER, NY 14650 Dear Petitioner(s) : The Board of Equalization notification of hearing mailed to you earlier this week incorrectly listed your hearing as Monday, July 30, 1992. This is to notify you that the hearing is scheduled for Thursday, July 30, 1992 at the time stated on your first notice. We regret any inconvenience this may have caused you. Very truly yours, BOARD OF EQUALIZATION - p 7 / II lc1I:'1j it L, Donald D. Warden, Clerk to the Board BY: 4 -(O - 4 (Caroll A. Harding, Deputy cc: Warren Lasell, Assessor Hello