HomeMy WebLinkAbout951552.tiffRESOLUTION
RE: THE BOARD OF EQUALIZATION, 1995, WELD COUNTY, COLORADO
PETITION OF:
ORTH JOHN & MARILYN J
33062 WCR 25
GREELEY, CO 80631
DESCRIPTION OF PROPERTY: PIN: R 0099291 PARCEL: 080518000038 - 17846-B S2SW4
18 6 66 EXC BEG S4 COR OF SEC N02D48'E 34.01' TO N LINE OF HWY 392 & TRUE POB
S89D57'W 271.66' N02D48'E 490.27' N08D56'W 179.9' N86D52'E 309.61' TOE LINE OF SW4
S02D48'W 684.87' TO BEG ALSO EXC BEG S4 COR OF SEC N02D48'E 34.01'
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 1995, 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 1995, claiming that the property described in such petition was assessed too
high, as more specifically stated in said petition, and
WHEREAS, said petitioner being present, and
WHEREAS, the Board has made its findings on the evidence, testimony and remonstrances
and is now fully informed.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County, acting as the Board of Equalization, that the evidence presented at the hearing clearly
supported the value placed upon the Petitioner's property by the Weld County Assessor. Such
evidence indicated the value was reasonable, equitable, and derived according to the
methodologies, percentages, figures and formulas dictated to the Weld County Assessor by law.
The assessment and valuation of the Weld County Assessor shall be, and hereby is, affirmed as
follows:
951552
AS0032
PQ: A C i V.2kh
RE: BOE - ORTH JOHN & MARILYN J
Page 2
ORIGINAL
Land $ 47,347
Improvements OR
Personal Property 312.653
TOTAL ACTUAL VALUE $ 360.000
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 Courts 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)
951552
AS0032
RE: BOE - ORTH JOHN & MARILYN J
Page 3
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 1st day of August, A.D., 1995.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
ATTEST.
Weld County Cle'oG*he Board
BY
Deputy GIe'kYC1te-
'71\
/
APPROVED AS TM.
aid
FXCIISFn
Dale K. Hall, Chairman
,fi L/1 / Xatz/ -
arbafa J. Kirkmeye , Pp -T
George E. Baxter ((����� /e /
Constance L. Harbert
/, A
W. H. Webster
951552
AS0032
71)-Pg.
/cr' /7 O
BOE DECISION SHEET
PIN #: R 0099291 PARCEL #: 080518000038
ORTH JOHN & MARILYN J
33062 WCR 25
GREELEY, CO 80631
HEARING DATE: August 1, 1995
HEARING ATTENDED?
TIME: 11:00 A.M.
NAME 'Z��.-Li tP`_., 4-
t/l
AGENT NAME:
APPRAISER NAME .CE -e -el --c(
DECISION:
DECREASE IN VALUATION
INCREASE IN VALUATION
NO CHANGE IN VALUATION
ASSESSMENT RATIO
ACTUAL VALUATION
1Z
ORIGINAL SET BY BOARD
Land $ 47,447
Improvements OR
Personal Property
Total Actual Value
COMMENTS:
MOTION BY
312,653
$ 360,000
TO i�t�Cti�
SECONDED BY SO
Failed to prove appropriate value
No comparables given
Other:
$ 'f'y13y 7
3i-2)
$ -szoo ocry
Baxter --05N)
Hall -- ft/N} E_.--fer
Harbert --
Kirkmeyer --
Webster --
RESOLUTION NO._ 951552
#Of{Irre
VUDc
COLORADO
July 20, 1995
ORTH JOHN & MARILYN J
33062 WCR 25
GREELEY, CO 80631
CLERK TO THE BOARD
PHONE (303) 356-4000 EXT.4218
FAX: (303) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
Parcel No.: 080518000038 PIN No.: R 0099291
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of Tuesday, August 1, 1995, at or about
the hour of 11:00 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, 1995, and
mailed to you on or before August 16, 1995.
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.
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.
ORTH JOHN & MARILYN J - R 0099291
Page 2
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
Donald D. Warden,
Clerk to the Board ) �{
BY: �l/�S_,‘02, j�
Carol A. Harding, Deputy
cc: Warren Lasell, Assessor
COLORADO
NOTICE OF ADJUSTMENT
17846-B S25W4
NO2D48'E 34.O1'
S89D579W 271.66•
N86052 *E 309.61
TO BEG ALSO EXC
33O62 -1 9
OWNER
ORTH JOHN 6 MARILYN J
33O62 WCR 25
GREELEY
U( -f •ILE OF WI.:N I" r ASSESSOR
1400 NORTH 17th AVE.
GREELEY, COLORADO 80631
PHONE (970) 353-3845. EXT. 3656
l8 6 66 EXC BEG 54 COR OF SEC
TO N LINE OF HWY 392 6. TRUE P08
NO2 -048'E 490.27• N08D56'W 179.9•
TO E LINE OF SW4 5020489W 684.87'
BEG S4 COR OF SEC NO2D48' F_ 34.01'
25 VCR 0 _WELD
ORTH JOHN 6 MARILYN J
CO 80631
05/10/1995
PARCEL O8051600)038
PIN R OO99291'.•.
YEAR
LOG
1 `7'tJ�S•�
0114.6
The appraised value of -property is based on the appropriate consideration of the approaches to value required by law. The As essor has -determined
RESIDENTIAL PROPERTY IS VALUED -BY CONSIDERING THE MARKET APPROACH. T,j
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•
that your property should be included in the following category(ies):
If your concern is the amount of your property tax, local taxing authorities (county, city, fire protection, and other special districts) hold
budget hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts, and plan to attend these budget hearings.
The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has deter-
mined the valuation(s) assigned to your property. The reasons for this determination of value are:
THE ACTUAL VALUATION OF YOUR PROPERTY HAS BEEN ADJUSTED BASED UPON
THE ADDITIONAL INFORMATION YOU HAVE PROVIDED,
PROPERTY CLASSIFICATION
PETITIONER'S
ESTIMATE
OF VALUE
ASSESSOR'S VALUATION
ACTUAL VALUE
PRIOR TO REVIEW
ACTUAL VALUE
AFTER REVIEW
LAND
I MPS
47,347
362 g 217
47,347
312,653
TOTALS $ $ 4O9.564
$ 36O,OOO
If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration,
39-8-106(1)(a), C.R.S. Please see the back of this form for detailed information on filing your appeal.
By: WARREN L. LASELL
WELD COUNTY ASSESSOR
15-DPT-AR
Form PR -207-87/94
O5/ 17/15
ADDITIONAL INFORMATION ON REVERSE SIDE
DATE
89
YOU HAVE THE Hole
1 of Eg t: ii!Y<
rat raurroiritysr r,i ,ie , ;;
APPEAL PROCEDURE'S:
Mel fa r,{wit TY BrEAit'' i f Er fAl IAA ION
el la •win car✓el, I'D E E
NOTIFICATION OF HEARING,
Whew
COUNTY BOARD OF ED
h County Board of F rralizatifn Enhei rne. ...
Business days The County Board ens, ow curse r
TAXPAYER RIGHTS F OH FURTHER' APPEALS,
ty Board of Cqua it zatiores written d ,:, iv. w !;HE. ,e toe 'o owl eien
Denratsf the B3AA at 1
It you do not receive a determination front iim r„arrn bona
Assessment Appeals by September ILL
TO PRESERVE YOUR APPEA4. EtCH 4 t)
THEREFORE, WE RECOMMEND ALL
PE T t'lto ,
District Court:
N
t :n") -
you must file an appeal FE
$300,000. See Attached document.
A CALL FOR TAX REASSESSMENT
JOHN ORTH & MARILYN 0RTH
33062 WCR 25
Greeley, Co 80631
July 14,1995
We respect -fully request that our above addressed property be
reassessed for tax purposes based upon the information to be
revealed in this document. The above addressed property is
a special case that should not be assessed in the usual or
common fashion for the following reasons.
1. This building has a very limited market value that must
be reflected in its assessed valuation. We were given
permission to build a house on this land only because we
owned the whole tract of land that constituted this farm and
by law we are allowed to build a house to live-in on the
farm site that we own. The ability to conduct a business
was granted only by SPECIAL REVIEW and only to us and under
very stringent conditions. The house and building cannot be
separated from the farm deed or else we lose the variance.
The building can not be sold to anyone else to be used for
business purposes and no other business can occupy the
building now or in the future. I have an Industrial
Engineering Consulting service that I occasionally do, but I
am restricted to performing all my work away from this site
and I am charged to not having anywalk-in traffic into this
building pertaining to any of my business ventures.
2. Even the business that is allowed for my wife, as a
doctor of Chiropractic, is under severe constraints because
of this area not being zoned commercial and being
agricultural. a. Traffic in and out of this building is
restricted to 5-6 vehicles at anyone time per agreement.
b. Business hours are restricted to 8:00 AM to 7:00 PM six
days per week except for emergency trauma cases, so as to
not disturb -our neighbors. c. We are restricted to one sign
in the area in front of the building that must be
back -lighted and no larger than 16 square feet.
3. This building can not be sold as a business building and
no one can operate a business out of it except my wife.
We agreed to these stipulations because we wanted to live on
our farm in this rural setting and still have the ability
for Marilyn to practice her Chiropractic profession.
4. We were denied access to Hwy 392 and our only entrance
had to be off Weld County Road 25 which is a,gravel road.
5. Because of these and other constraints, it took us 27
months to secure financing to complete the building in spite
of the fact that we have excellent credit rating and had
more than enough collateral to secure the loan. The banks
2
and mortgage institutions were put off because of these
restrictions and because it was to be located, in their
words, in the middle of a corn field and miles away from the
nearest town and even at a strange angle on the lot. Also
because the four acres were not separated from the rest of
the farm. In addition to this, they also knew that if they
ever had to assume the building because of payment defaults,
they could only sell it as a residence and not as a
commercial building. In their assessments of its value
should that happen, they included lOs of thousands of
dollars in renovation costs in order to make the first floor
into living space in order to even market it. Even after
converting it all to living space, they recognized that a
house of 4600 square feet with a parking lot out in front of
it and having its entrance to the upstairs in the back of
the building was just too bizarre to ever think that it
could be marketed for any thing close to normal value.
Above and beyond all this, we are even restricted from
having any horses or livestock on the 2 acres that the
building occupies!
Because of all of the above, it should be clear that
this building has utility only to us, the original
occupants, and that we could not even sell it to another
chiropractor because the variance is to just us.
Regardless of what building costs are, the building and
lands would never bring more than $ 250,000 on the open
market.
If we had not had our hearts so set on living on our farm
and still allowing Marilyn to practice h-er Chiropractic
profession, we would never have agreed to all these
stipulations because they constitute a horrendously poor
investment. It is only because we intend to live here the
rest of our lives that we have even done this. So when you
consider fair market price, this building combination is so
restricted and encumbered, that it can not be sold for
commercial use and not even for a decent residence. After,
all it has nothing exotic even in the living part, no
jacuzzis, no saunas, no fancy kitchen or plumbing, no family
room, no recreation room, and only a small living room. As
it stands now, you even have to walk up and down two flights
of stairs just to get back and forth to the laundry room and
basement, to say nothing of the fact that you have to go up
and down stairs to get in and out of the house or even to
get to the garage. The building is situated such that both
the front and back yards are public and you could never have
any normal type of lawn out the front of the building
because of the parking lot. Who would even make a $250,000
investment in a residence that looked commercial but wasn't,
and had all these negative featur-es against it?
All of the assessors for the banks and loan companies
that looked at this property came to the same above
conclusion when all these facts were made known to them.
How marketable is a building that you can not obtain
3
financing for? We went to every major bank and mortgage
company in Ft. Collins, Greeley and Windsor before we found
anyone who would give us financing. Even the Farm Credit
Services would not loan money on this property because of
the building combination and all its restrictions.
I think the opinions of all the other market assessors
who have reviewed these facts should bear heavily upon your
final decision now that you have the same information that
they have been privy to. These are the same people that
would normally sell or loan money on such properties and
they are certainly familiar with market restrictions.
The first assessment of $332,628.00 was set at building
cost plus land value which made the total higher than market
price because of all the restrictions, encumbrances, and
rural location. Our rent on the farm land has fallen from
$65/ acre in '94 to $43/ acre in '95 because of its low
productivity. Because the original evaluation came so close
to the time of the reassessment, we feel the building
already reflected the higher building costs and should not
have been included in the assessment increases. We feel
that the highest market value for the building and land
would be $300,000.00 maximum. This building is a special
case where the total building is worth less than the sum of
its parts!
Our reason for moving to Weld County and setting up my
wife's Chiropractic practice was two fold. First of all I
wanted to retire to a climate less severe than the midwest
where we came from. Secondly we were looking for a locale
where the wife could offer quality health care to
individuals who were presently being under served. We
wanted a quiet ruaral setting thatwasin keeping with our
wholestic health care philosophy. The per capita income of
this area is thousands of dollars per year less than the
area thatwecame from. We did not set out to get rich from
what the wife could do in her practice. Through frugal
savings from my 34 years of work for John Deere, coupled
with a lot of hard work on our part in the woods of
Wisconsin, we were able to supply most of the lumber that
was used to build our building. There is very little money
in this building that can be attributed to my wifes
Chiropractic business. At her previous location in her 10
years of practice, her best year only produced $20,000.00 of
net income, less than she paid her office assistant that
year. This is attributable to the fact that she is a
conscientious low cost provider of health care who is more
interested in the care and health of her patients than she
is in escalating income.
We have suffered terribly at the hands of a local
builder who would have driven us into bankruptcy had it not
been for loans from my own children. We have been forced
into litigation and into dealing with lawyers over the last
18 months, something we have never before experienced. We
still have a lien against our building brought about by the
unscrupulous builder and more litigation to follow, that
4
will cost us with no return. This despite the fact that we
have dealt honestly in all our dealings and paid all our
bills.
My total retirement income is currently being consumed
by the high loan payments caused by this builder. I have
worked for the last 18 months finishing what the builder
charged us for but never completed. We will be paying for
his rascality for the next 20 years. We have appealed to
the court system, the local D.A., the Attorney Generals
office and others of which we can not speak. So far it has
netted us nothing. In the words of one official, "It is
unfortunate that we do not have better laws governing the
general contractors who can take advantage of honest people
and get off scott free."
All these factors taken together means that the high
assessed taxes will have to be passed on to the very people
of Weld County who can least afford it, the ones to which we
are trying to provide low cost health care. We feel like an
aid agency who is being taxed for providing services to your
own people. Many small towns and rural areas such as this,
build clinics or offer tax free advantages to doctors such
as my wife just to entice them to come to their locations to
provide low cost health care.
Please consider our potential benefit to your people as
opposed to any short ranged tax income. Thank you.
Sincere1y,c�
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