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Home My WebLink About921297.tiff WELD COUNTY, COLORADO Docket No. ARB 1992-01 CLE-;:; ARBITRATION AWARD (1 -FY` F: Taxpayer, Daryll Propp v. WELD COUNTY BOARD OF EQUALIZATION This matter was heard on Nov. 13, 1992, in Fort Lupton, Colorado. Petitioner Daryll Propp appeared in person, without counsel. Respondent Weld County Board of Equalization appeared by Phyllis A. Newby, Michael Sampson and Warren L. Lasell, Weld County Assessor, and without counsel. As the Arbitrator, I find in favor of the Weld County Board of Equalization and against the taxpayer, Daryll Propp. I find and hold that the property in question, more fully described as 1) PIN #5702986 - PT NE4NW4 9-1-68 BEG. . .M&B, Taxpayer Schedule number 146709100004 and 2 ) PIN #5707786 - PT NE4 9-1-68 BEG. . .M&B, Taxpayer Schedule number 146709000009 should not be classified or valued as agricultural property. Weld County' s current classification was not shown to be wrong. The taxpayer failed to satisfy his burden of proving that the primary purpose and actual use of the property has been and is to obtain a monetary profit as a result of farming or ranching. Although the law does allow the lease of agricultural property for these purposes, there was no evidence of the landowner' s or the lessee ' s satisfaction of clear statutory requirements for substantiation of a classification as agricultural land. Rather, it was undisputed that the lessee' s use of the property was for the grazing of horses used for personal pleasure purposes and not for farming or ranching. I hereby order that the arbitrator' s fees for conducting this matter, in the amount of $75. 00, are to be paid by the taxpayer. I further order that each party shall pay that party' s own witness fees and miscellaneous fees and costs. DATED this 23rd day of November, 1992. / a. /?4- Shelia D. Porter, Arbitrator 1 U 921297 LLI /4s0D25 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 request for such information shall be accompanied by a notice that states that failure on the part of the property owner to supply such information will not be used as the sole reason for reclassifying the property in question. 39-1-103(5)(c) , C.R.S. OFFICE OF WELD COUNTY ASSESSOR PHONE (3031 356-4000. EXT. 4256 915 10TH STREET GREELEY, COLORADO 80631 wipe COLORADO Legal description: Dear Property Owner: This letter is to notify you of a possible increase in the assessed valuation on your land in Weld County. 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 and must be provided by 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 356-4000 Ext. 4290 Sincerely, L; L- �(t AV/1\O Warren L. Lasell Weld County Assessor WLL/pan W U a C CO N E1 O N to HI CVN N H O CM H W H Lf1 in N N M N P7 W Z to PC) N 1/40 O H co N PC; LC) -. 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I J• I� a ; - S 'L t I tl /ri C V 1,5;14,,'"_4444 ;Kt' f..,:4: ,..-„,•.;.•___. r.nac/r 1 0 •]1 1. 0 4l ^. ;s r I �. h ,--:,.-s, i Y YY I J L I t mN I 1 G h6Y Y tl M 'i 1 1� : I BS JYC3 /r •R -ss ,�� a>seu 1 x w N \� 01 ��r "sunC � —.:I" I ' -ter R61.Iv I ]'/ U 1» >. olds li >_I' q ,,/67 —1 /.Y • I \ I 'r 1 �^ t..... YHA.-�'xI r 'c a s ..`r_7. }..; M . S4�' - �,Frr tr, .t Arr4 S +. "- 3.er..r' ' 1•'r . ^. .. .,_ _V _ • ={ `.. -v.. a " Q}',{• 5-•�J--.4:..-.,f;, .i�p. ; ' '-1 •+T tit 1 y fir"..' ..p rCI co iL 6 1 Cam. — j r • k. F M, x s\ -1 tit d� ar tilt b - Vtt1 fr It,.w I ,. .r - 'dot LAW OFFICE OF SHELIA D. PORTER phone: 303.837.8670 fl_ _. .. October 22, 1992 Mr. Daryll Propp 12567 W.Cedar Dr. , #200 Lakewood, CO 80228 Mr. Mike Sampson Weld County Assessor' s Office 1400 North 17th Ave. Greeley, CO 80631 Re: Daryll Propp v. Weld County Board of Equalization, Docket No. ARB 1992-01 Dear Messrs. Propp and Sampson: This letter is to serve as notice that the arbitration hearing for the above-referenced matter will be heard on November 13, 1992, commencing at 9:30 am. The hearing will be held at a conference room available to the Board of Equalization, located in Fort Lupton, Colorado. The address is 330 Park Avenue. If you take Highway 85 towards Greeley, from Denver, take the Fort Lupton exit and go east to Park Avenue. Make a left, then go about 3 blocks. The building is a red brick building, across from the First Security Bank. I appreciate the Assessor' s Office arranging this location for this arbitration. If you have any procedural Questions prior to the arbitration date, please let me know. I will follow the Weld County Assessment Arbitration Rules and Procedures, which provide, in part, that no record of the proceedings is required. Sincerely, ; Shelia D. Porter Arbitrator � cc: Ms. Carol A.Harding, Clerk to the Board of Equalization File #8888. 026 303 East 17th Ave., Suite 700 Denver, CO 80203-1260 LAW OFFICE OF SHELIA D. PORTER phone: 303.837.8670 October 14, 1992 Ms. Carol A. Harding, Office Manager Board of County Commissioners PO BOX 758 Greeley, CO 80632 Re: Daryll Propp v. Weld County Board of Equalization, Docket No. ARB 1992-01 Dear Ms. Harding: I have received the documents you sent me in connection with the above-referenced arbitration. I do not have any conflicts and would be pleased to serve as arbitrator in this matter. I have accordingly completed the Oath of Arbitrator and am enclosing the original for your review and files. By copy of this letter, I am also enclosing a copy of the completed Oath for each of the parties to the arbitration and letting them know I will contact each of them to schedule the arbitration, in accordance with the Rules and Procedures governing this dispute. Sincerely, • Shelia D. Porter Enclosure cc: Mr. Daryll Propp (w/enc. ) Mr. Warren L. Lasell, Board of Equalization (w/enc) File #8888. 026 303 East 17th Ave., Suite 700 Denver, CO 80203-1260 WELD COUNTY, COLORADO Docket No. ARB 1992-01 OATH OF ARBITRATOR Taxpayer, Daryll Propp v. WELD COUNTY BOARD OF EQUALIZATION I solemnly swear and affirm under penalty of perjury that I meet the qualifications of Section 39-8-108.5, CRS, that I will be completely impartial, and that I will fairly and justly determine the issues placed before me. I further swear and affirm that I have no financial or personal interest in the outcome of the arbitration of this case, and have no existing or past financial, business, professional, family or social relationships with any of the parties or their attorneys that will affect my impartiality or create an appearance of partiality or bias except iY ote_ DATE SIGNATURE Shelia D. Porter 303 E. 17th Ave. , Suite 700 Denver, CO 80203-1260 ( 303 ) 837-8670 K: \OPMAN\ARBITRA2 . �t 4; it* iiDr) CLERK TO THE BOARD F.O. BOX 759 GREELEY,COLORADO 80632 (303)356-4000 EXT.4225 O COLORADO October 6, 1992 TO: ARBITRATOR - Shelia D. Porter TAXPAYER - Daryll Propp ASSESSOR RE: DARYLL PROPP v. WELD COUNTY BOARD OF EQUALIZATION, Docket No. ARB 1992-01. The attached petition, having been timely filed and fees advanced, and having received no objections from the respondent Board, the above-captioned case is hereby assigned to Shelia D. Porter who will serve as arbitrator in this matter. Upon filing of the oath or affirmation, the arbitrator will contact the parties to schedule the matter for hearing. DEPUTY CLERK TO THE BOARD K: \SHELLS\ARBITRA3 WELD COUNTY, COLORADO LL-1,D Cn! , nn„ '`U;2 r Y Docket No. PETITION FOR ARBITRATION et-eft; �OT7% Pr°/�f TO THE DTI Taxpayer, - v. WELD COUNTY BOARD OF EQUALIZATION 1. The undersigned property owner or authorized agent, pursuant to Section 39-8-108, CRS, requests arbitration. 2. The subject property is locat d Weld Count with address or legal description as follows: /274,, ,, / / 1/4( -709/0000 /0/SD Pu✓cP/ J sti � a0aas with tax schedule number Pik A —1 0) t6 6- 7 ° 713. That the property is (r si a is real property) (other property) . 4. That the residential arbitration fee in the amount of $150.00 is hereby advanced, to be held in trust pending a decision of the arbitrator; OR —(2o 4. That the fee estimate of $ / 4 ----agreed upon between the parties is hereby advanced, to be held in trust pending a decision by the arbitrator; OR 4. An application for fee waiver based upon indigence of the petitioner is pending before the Board of County Commissioners. 5. That S42/i 1i �9, S ✓ /e ✓ be named and assigned as arbitrator. 6. That the following issues are in need of arbitration:/ TAe re440e,c /a, itarc a..., I A e /hc✓.ease.✓ v ,,/4, Y nee, i91,. - re ✓-ncr;c/c.-,nC Y/A �- 19 / 2 DATE (( SIGNATUR NAME: OG✓ ,v7 // ,d `7 ADDRESS: / .2i/7 4" (, P4i az qtt ZUD PHONE: / P d -1/ [O yam, Cd K: \OPMAN\ARBITRA2 ARBITRATOR • S F E E AGREEMENT WHEREAS, the Petitioner desires that certain property other than residential real property be subject to the arbitration process as provided for in Section 39-8-108.5, CRS; and WHEREAS, the Petitioner and the County Board of Equalization desire to outline their agreement as to arbitrator's fees as required pursuant to Section 39-8-108.5(5) (a) . IT IS AGREED that the parties estim te the following f e for arbitration of property schedule number /71A (j 3-70,51'74/ : 4,i -/V`70gAavrro y Petitioner's Estim to la 5-7 c 77 fi a P7 - / Y670 900DOO y Number of hours I V X $150.00 = —7 ) Board of Equalization (//� Number of hours / G I X $150.00 = / Y nom' Total Agreed Arbitrator's Fee = PETITIONS* �/J NAME: / 7 //v. �Pp/a✓ � ADDRESS: .006' aA)l&t 1\tc-‘1--6-1/ ARD OF EQUALIZATION ASSESSOR'S REPRESENTATIVE K: \OPMAN\ARBITRA2 WELD COUNTY, COLORADO Docket No. ARB 1992-O1 -------------------------------------------------------------------------- OATH OF ARBITRATOR Taxpayer, Daryll Propp v. WELD COUNTY BOARD OF EQUALIZATION I solemnly swear and affirm under penalty of perjury that I meet the qualifications of Section 39-8-108.5, CRS, that I will be completely impartial, and that I will fairly and justly determine the issues placed before me. I further swear and affirm that I have no financial or personal interest in the outcome of the arbitration of this case, and have no existing or past financial, business, professional, family or social relationships with any of the parties or their attorneys that will affect my impartiality or create an appearance of partiality or bias except DATE SIGNATURE K: \OPMAN\ARBITRA2 WELD COUNTY, COLORADO Docket No. ARB 1992-01 ARBITRATION AWARD Taxpayer, Daryll Propp v. WELD COUNTY BOARD OF EQUALIZATION This matter having been heard on , 19 Petitioner appeared in person with(out) counsel. Respondent Weld County Board of Equalization appeared by That I find in favor of and against That the property in question, more fully described as Taxpayer schedule number , should/should not be adjusted as follows: That the arbitrator's fees for conducting this matter are $ That said fees are to be paid as follows: That each party shall pay their own witness fees, attorney's fees and miscellaneous costs. DATED THIS day of , 19 ARBITRATOR K: \OPMAN\ARBITRA2 ‘ CLERK TO THE BOARD P.O. BOX 758 igg I GREELEY,COLORADO 80632 C. (303)356.4000 EXT.4225 COLORADO August 25, 1992 Daryll Propp Propp Realty, Inc. 12567 W. Cedar Drive, Suite 200 Lakewood, CO 80228 RE: PIN #R5707786 PARCEL: #146709100004 PIN #R5702986 PARCEL: #146709000009 Dear Mr. Propp: This is to acknowledge your request for arbitration pursuant to Section 39-8-108, CRS. In an effort to provide an expeditious handling of cases, the Board of County Commissioners has adopted rules and procedures for the arbitration process. Enclosed for your review is the list of approved arbitrators, a copy of the rules and procedures, and a petition. The petition should be completed and returned to this office with the appropriate fees. Upon receipt of the petition and advancement of fees, your case will be assigned for arbitration. It is important to promptly comply with the rules and procedures to ensure that your case is dealt with in a fair and expeditious manner. Very truly yours, r' Carol A. Harding Deputy Clerk to the Board Encl. K: \SHELLS\ARBITRA1 PROPP REALTY, INC. 12567 W.Cedar Drive Suite 200 Lakewood,Colorado 80228 (303)989-3400 August 12, 1992 Mr. Donald D. Warden Clerk To The Board Weld County Board of Equalization P. 0. Box 758 Greeley, Colorado 80632 SUBJECT: PIN: R 5707786 PARCEL: 146709100004 PIN: R 5702986 PARCEL; 146709000009 Dear Mr. Warden: It is my desire to request arbitration concerning the assessed valuation related to the above referenced parcels. Please advise when hearing is scheduled. Sincerely, Daryll Propp DP:ksh Hello