Loading...
HomeMy WebLinkAbout991924.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 1999, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: GREEN LEROY A & PATRICIA M 25501 HWY 392 GREELEY, CO 80631 DESCRIPTION OF PROPERTY: ACCOUNT#: R0026192 PARCEL #: 080306002012 - ETN EIP-4A PT BLK 4 EATON INDUSTRIAL PARK SUB BEG NE COR OF BLK N88D26'W 238.25' TO TRUE POB N88D26'W ALG N LN 162.45' TO NW COR OF BLK S01 D33'W ALG W LN 538.9' TO SW COR OF BLK N89D42'E ALG S LN OF BLK 162.54' N01 D33'E 533.66' TO TRUE POB WHEREAS, the Board of County Commissioners of Weld County, Colorado, convened 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 1999, 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 1999, 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 Weld County Board of Equalization, that the evidence presented at the hearing clearly supported the value placed upon the Petitioner's property, after review 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: ACTUAL VALUE AS DETERMINED BY ASSESSOR Land $ 65,340 Improvements OR Perso,al Property 0 TOTAL ACTUAL VALUE $ 65,340 991924 AS0043 RE: BOE - GREEN LEROY A & PATRICIA M Page 2 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; however, said appeal must be filed within 30 days of the denial: 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 13AA 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 OBOE 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) Selecting the Arbitrator: In order to pursue arbitration, you must notify the OBOE of your intent. You and the OBOE 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 OBOE 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. 991924 AS0043 RE: BOE - GREEN LEROY A & PATRICIA M Page 3 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 3rd day of August, A.D., 1999. BOARD OF COUNTY COMMISSIONERS ZCOD Y, CO ORADO ATTEST ���'� Dale K K. Hall, K. Hall, Chair We -Cteri€t Board EXCUSED :11R: 21r7 : M. J. eile As tautC ty ttorney��� k'.AAA `/ PA< Glenn Vaad 991924 AS0043 NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR �r 1400 GREELEY, CO 80631 6 �� ETN EIP-4A PT ELK 4 EATON 00 NORTH INDUSTRIAL PARK SUB BEG NE COR OF _ PHONE(970)353-3845,EXT.3650 ELK t188D26'W 238.25' TO TRUE POE ' 'I• N88D26'W ALG N LN 162.45' TO NW IIIVt COR OF BLK WO F ALG W LN 53369 COR.9' TO SW COR OF BLK N69D9D42'E COLORADO OWNER: GREEN LEROY A & PATRICIA M GREEN LEROY A & PATRICIA M LOG 2114 25501 HWY 392 PARCEL 080306002012 ACCCUNT R0026192 GREELEY, CO 80631 YEAR 1999 06/11/1999 The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that QQ❑❑w�pprropppeer[ty(y should be included in the following category(ies): CUMt�tERCIAL PROPERTY 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 determined the valuation(s)assigned to your property. The reasons for this determination of value are: NO CHANGE HAS BEEN MADE TO TEll VALUATION OF THIS PROPERTY. COLORADO LAW REQUIRES US TO SEND THIS NOTICE OF DEN::AL FOR ALL PROPERTIES ON WHICH WE DO NOT ADJUST THE VALUE. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW LAND 65340 65340 IMPS 0 0 TOTALS $ $ 65340 $ 65340 If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration,39-S- 106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. 06/11/1999 By: Stanley F. Sessions DATE WELD COUNTY ASSESSOR 15-1DPT-AR Form PR-207-87/99 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 5 for real property (land and buildings) and personal property (furnishings, machinery, and equipment) 39.8-104 and 39-8- 107(2), C.R.S. APPEAL PROCEDURES: If you choose to appeal the Assessor's decision, you must appeal to the County Board of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 15 FOR REAL PROPERTY, AND JULY 20 FOR PERSONAL PROPERTY. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970)356-4000 Ext. 4225 NOTIFICATION OF HEARING: You will be notified 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 business days of that decision. The County Board must conclude their hearings by August 5. TAXPAYER RIGHTS FOR FURTHER APPEALS: If you are not satisfied with the County Board of Equalization's decision you must file within thirty days of the County Board of Equalization's written decision 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, P.O. Box C Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street,P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board of Assessment Appeals by September 10. 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 In the space below, please explain why you disagree with the Assessor's valuation. IN ACCORDANCE WITH 39- 8-106, C.R.S., YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. —1 ' JMONA U�RL U! JUNE R / m:41±) �<�� STANLEY F. SESSIONS WELD COUNTY ASSESSOR CHRISTOPHER WOODRUFF, DEPUTY ASSESSOR APPRAISAL REPORT OF VACANT LAND FOR County Board of Equalization GREEN LEROY A & PATRICIA M PETITIONER VS. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 0803.06-0-02-012 Schedule Number: R0026192 Log Number: 2114 Date: August 3, 1999 Time: 3:30 p m Board: CBOE PREPARED BY DAVID SCHILDMEIER LN (I))\ ACIC‘' Signature Date ASSESSOR'S OFFICE STAFF APPRAISER ASSESSOR VALUE $65340 CBOE_VacLantl 010998 1 J I I '.I , I I l' v 6 I `t. , \ '\____. i «arm, u 9 r i F, •h t J I o I `111111-um �F 1'111 I E!RY a / ll :'1 o' llllltiwl s/ 8 l 'll 1' lJI a /Ilo nmuu P 1111 !1■■ 1 , t, '{ 11111! MI MI IIIIHIF �IIII IIIIJI 1- 'r �" nHI�YV� IIIIIIIII IIIIi1R illlllllllil�■ ■IBI r 1111C' '" IillIP: M. � ' ►11 b il'lll i�illl'�fifi� J ip m'til ; 11111111 1111111/ 111!111 i a 1 IIIINIIi it I .:!711411 ruin lll 1IUtT1,1 Ihiiili p �IEI p $ " r C' IIAI. 9 C. ePa -TL J i .Ili■ € 8.8...Y 71]� I 61 I■■fq�,. lig ��1 $i a m Dui 1 •aril 9¥jAJ'icdg'y ■ IM 6IZA ₹saa ■ 'Z , i is h C 'i'I t 11 :88t8€ -8C ? vw. wn euo �ww L " .a w,ee9ly aae ItI il !iII ; 16 : 1 € Ivry f i g a N';ill 1�5 $1111 g i a : ■1►r��iin onoo,• 0 0 I- o ¢ 2 o O z o w o TaD 2 v ' i 06- M O F H M F- O co ` L.f - ho • �Yf w 00 a9 I rw. s'r,�sfi /6, p 8 , ' '• - ill f , Va , off I , ® O/f� „ Sri �F ,p vA ifL . w t a :icy"4.- s . .. x �. .� ou#16 E f t �• �k; 21,,>‘‘''''''''''I'' e T'4iy s �^ m ��gI j N - ..... .....� ..+� ` �kivll l Y y�yy 'K ,. .. I yl�r ' a ,0. r 1� ..,: 5 a, f i.(itr"�°Ed�i Rj ix ' ,a !s v J R9 4- Inw �M }i LI r T• ta,n . + ;„-,;;,..„.„4„4„-,,,, st d; a ACv uu a3,It tits f . ,Ya ₹ �yT, T3.s4 k � •,i ;,yys;.,, + efi � 5�t � 1 AI ,jY° t YP'+ t.44 s d k u6. rr s , ; @ ���₹ k' .( 'az,,,iritiKer,ak t �}r+ J s, 1 \\ Jj M 1 + �� ₹t1q� ,jp l x tFyz,,,'. x �o- .�`�z, i j6Rk 2; < 4 '1,Lf 16 uit ₹ y� 1 �.� z � �I y�a�lilt ',�'•�t�>f�'z f"l;3'nr lt1 v �', ' d z .7 q44. i� $s' a �'-II N an "t 3n y�h. ✓t• r �o- " JIP i k t ar S �c s:96c- + j 1 t q k fl k t vil1 t IIl .w'" a , i i , �r,J. Ttl Utz i �. , , r'� + Cr t l' TT, I " � t n i f Vi k , Csl Sk+ + 7 X13 it . � ' ''.:':'1. \ : ; , ',z \ WELD COUNTY ASSESSOR Account#: R0026192 PROPERTY PROFILE Parcel#: 080306002012 MH Seq#: MH Space: Appr Year: 1999 Levy: 91.304 #of Bldgs: 0 Active On: 7/27/99 Tax Dist: 0241 Map#: 1244 LEA: EATNO1 InactiveOn: Assign To: DWS Initials: DWS Acct Type: Last Updated: 7/27/99 Owner's Name and Address: Property Address: GREEN LEROY A& PATRICIA M 25501 HWY 392 GREELEY CO 80631 Business/Complex: Sales Summary !Sale Date Sale Price Deed Type Reception # Book Page Grantor '12/11/91 $20,000 02272012 1320 EATON FARM EQUIPMENT INC Legal Description ETN EIP-4A PT BLK 4 EATONINDUSTRIAL PARK SUB BEG NE COR OFBLK N88D26'W 238.25'TO TRUE POBN88D26'W ALG N LN 162.45'TO NWCOR OF BLK 501 D33'W ALG W LN538.9'TO SW COR OF BLK N89D42'EALG S LN OF BLK 162.54'NO1 D33'E533.66'TO TRUE POB Land Valuation Summary Abst Unit of Number Of Value Per *Assessed Code Measure Units Unit Assmt Value Land Type Ag Code Actual Value Percent Commercial 0200 Square Feet 87120 $0.75 $65,340 29.00% $18,949 Land Subtotal: 87120 $65,340.00 $18,950.00 Buildings Valuation Summary Total Property Value $65,340 $18,950 *Approximate Assessed Value 1 Tuesday, July 27, 1999 > > It > >>>a a a a a a - >- W W W W O W W W W 0 0 0 0 0 0 w >- > J -I 0) J J J J CO CO CO CO CO CO J CO J J J J 0) J W W p W W W W 00 ❑ 0 0 0W F W W W W W jw w Z w w w w Z z z Z z z Lf' 4 ? W W w U 4 tt 0 0 3 0 0 0 0 3 3 3 3 3 3 0 w 0 0 0 L7 0 w 0 W J w w > > o tt if a z m ❑ ❑ CO 0 U Z Z N K 0 00 O 0 0 p p z Z ❑ p p z F a W W G W W 2 2 0)) Sd y > co ca I- Oz F- m ¢ Q and ad CO a in ¢ 0 2 oo m ? V VNi a C7 ? 00 ¢ ¢ N w n) z o r o n 0 0 �- 0 r O , N 0 b b 0 N 0 O N O O O N CO 0 O l0 CO 0 N 0 N- CO N N CO Y) 0 0 a N CO co n N N- CO UOa > > > > > > ''`�"'•� > r2 -ii J J J - 2e? 2 .2 2 2 Ci ❑ N OZW _ - ❑ ❑ ❑ 0 ❑ 2 ❑ ❑ ❑ ❑ ❑ 00002000 002 } Z Z Z Z ZOZZZZ Z Z Z Z Z O Z _ Z Z Z O U U U co 0 co N co W CO CL m n CO 0 in o m 0 N co N a It LL^ N 13-3 0 N N 7 a .O tC) N O 0 001 1A r r m 0 F. m (0 N r G (-4 N O r r r ‘.- - - - - - 6 r O O O ,- r O ,- O r r a m y 0 0 m 0 0 0 0) V r m d' m 0 a N o 0 0 cJ m 0 0 N 0 CO N m CO N N 0 CO r CO n CO 0 0 N 0) z F - O r N 0 C) d m N U) 0 0 .4 - 0 IL O O N N N C) Cl Q 0 n 0) N N 0 0 O '.O N N m y0 m a— p N C) CO V' d d d d a 0 m O O O Cl 0 N a N t N 40) CO M 0 O CO 0 U) 0 m d n m a m o a N 0 co r 0 N CO Y) n N 0 CO 0 CO CO (O N 0 0) n el n 0 0 N 0 Cl) CO a O n CO 0 0 CO d m 0 N N 10 Cj yV 46 0 )O 0) 11) N6 0 N N 10 10 a N N 0 0 CO CO 0 n '� a N 10 0 d a a a 4 r r r r N F W LL L LLL F-LL LL LL LL LL LL LLL W t~i L W W LL W 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -) 0 0 0 0 m m CO m co CO co co m co co co CO co co ¢ co < < Q CO ¢ p co a o co N o a m 0 a n CO co m CO r CO 0 a CO CO CO N- r r N n CO d 0 0 Y) CO N y N 0 r 0 o a co co N N t0 0 0 O O m n N m m n0 W N )0 O C 0 0 N m r CO N to 0 n CO0 0 N 0 "C; 0 )n m a r m co" n N n p a CO a a a CO N a u) a N u) Cl N < W N N N N N N N N N N N N N N N N N N N N N N K „ r p 0Or 0 LC) a 0 0 0 0 0 N CO N0 N CO O CO COa O r r r r r r r r r r r r r r m r r COCO O 00 0 N 0 m a 00- c 0 0 v) ¢ W o 0 0 0 0 0 C 0 0 0 0 0 0 0 0 0 0 0 00 0 0 0 U 0 0 0 n 0 v 0 0 OM o u) a o 0 n 0 0 0 m 0 0 r N O o 0 n 0 a O N C) O O Et U CO N I-- CO 0 LC 0 CO n 0 0 CO N N. r a N N N toNcl to N a m m 0 CO O 0 CO 0 0 CO m r a 0 C 0 ar N W 2i ma m m m a m m m Q) m m m wp+ OI m 0 m 4 R or m v) is 0 a m a a 0 13 A 13 m 1n 0 O N O N F- N or or O N 0 0 o m a a a a n o o a m m a 0 m a a m 0 0 0 0 c 0 0 0 0 0 0 0 r 0 0 0 o 0 ❑ O Q O U 0 J CO CO 0 Z a, J O W a C�I� ❑ w W N CO W 2 Q w ce 0 Z E `1 2 Cd `a w Z U W p (5 QQ' Q 4a 0 m 'L € ❑ ¢ ~ LL 00 0 Z a Y F' LL ❑ W 5 W Z O Q Ux J Q K z cc o Fry z a 0 0 m W a W z w z `w'~) z 0 g m Q O u. NI W X O > m IC m W h a a W a w o w m p a a J J _• 0 a 0 I 4 W O U z w a 3 0 w a m > F z 2 a U G; % a z m ❑ O a' a a m W w w w 0 a _1 i a 0 = 2 m 3 za W m 5 Ill 2 m w aU' O N J J J J J J -J a CO WWWWWW W 0 W W W W W W CO 0 F- coF F- Z 0 Q 0 `j U U U U U U -Wi U OU W U 0C e0 CO Cl) co CO CO m CO m OO Z ❑ 0- Z ; I- O Z m o m m m m m mm as z 9 p 0C 9 a Z a r2 ¢ a p 2 2 2 2 2 2 ❑ O O Z O w 0 tt 0 cj w w w w wU w >o I-- aQ f° {faWt d z Q 1- F J > I r 1- O 0 Y 0 F- W W 2 f, r F- F F pa U ¢ a a o z z - a a a a a a J r Z CO Z r 0 W O Z m Z_ W Y of CO 0 Om Om m m U ma Z w ❑ U a U p J ❑ , x 3 L- 0 0 0 ❑ 0 ❑ Z J 3 U' z J z . 3 . 6- z z z z z z qa w 0 w m U za w 0 3 0 0 3 (❑) 2 a a= 3 3 3 3 3 3 m a 0 P 2 Iw- m a d 0 N r 0) ,- CO 0 - r CO r N 0 0 r 0 r n S O 0 O r r 01 CD 0 0 0 0 CD 0 0 o 0 CI O 0 0 0 O Z Z V N F- 0 N 0 N N .- N 0 CO N CO a 1`] - OO r 000 0P 0 O [0 O O - 0fl N - 0 O r o (Y W 00 00p O O r CN r N n f N N rr�p CO C G r O Gt N O CO CO C) U0 0 0 m CO CO ,') 0 0 0 0' dt•, .01 r 0 m m 0 '0 0) a o 0 0 0 o O0 0 0 0 0 0 0 0 0 0 0 0 CO 0 0 CO 0 m 0 0) CO N NM 0] 2 0 o m `y: 1O ❑ m m m m m m a 0 r W a' 0 N N IC 0 r C) ❑ w I' W J Y 0 Cq I- J J J J J J Z a• Z Y a - J a 1 a Y, )0 a a aa: W a y w v U I- W m J a m O 0 o m W r U 0 0 0 0 0 a a w W 2 N N a 0m N re o Z - -J D aaI a w o CO CO CO ≥ CO CO � -J Y e CC w ,- D CO CO co CO m m CO m CO CO > a r WI- J CO CO uJ w CO CO 2 -) .' V r I 2 II 2 J r Y g r r W U 0 W0 10 0 �0 a CO J z z �' J r N cL Z n IW- F' F F" EL' W y `J° ) U W y J 3 w CO -' Z " ' Z Z z z Z Z m m I- m LL CO 0 0 3 0 0 a 0 3 3 3 3 3 3 _I wf a 0 0 0 0 w 0 m VI CO CO CO i0 r r n aNN n m m CO CO CO m 0 0 O N 100 OD C N N O n 0 r (O 0 N 0 COr CO 0 N r 0 CO 0 Z o N 'V 1y° i� N N m N N a °' `F+ N m < OD a N M 0 c) m CO 0 O n n N r r N C) n 0 0 r 0 m 0 C N O d 0 0 n 0 01 0 N N 0 LAND SALES SUMMARY SHEET Sales Sale Date of Contrib. Area Price/ No. Grantor/ Grantee Sale Sales In SF SF Land Zoning Price Adjusted Subject Green Leroy 960 E Collins St -- 87, 120 Ind Eaton, Co I-3 1 Crown Inv/ Deferred Exchange 06/98 $100, 000 130, 680 $0 .77 Ind 7 Joe P martinez Ln Ault, Co 2 Windsor Tech Bus Center/ Akbary & Kiyam 07/95 $59, 900 59, 924 $1. 00 Ind 489 Garden. Dr I-L Windsor, Co 3 Windsor Tech Bus Center/ Windsor Devlop 03/97 $75,500 57,499 $1.30 Ind 561 Carden Dr I-L Windsor, Co 4 Branch,Lloyd/Burgener Brothers 08/97 $159,500 103, 534 $1.54 Ind 130 22 St I-M Evans, Co 5 Tiedgen, Harold/ H M Partners 11/94 142,000 154,400 $0 . 92 Ind 112 13 St, I-M Greeley, Co SUBJECT SITE The subject si .e is a 87 , 120 square foot rectangular, level interior lot located in Eaton on the South side of Collins Street 0 . 70 mile east of Hwy 85 . The comparable land sales range from $0 . 77 PSF to $1 . 54 PSF . The mean of the sales is $1 . 11 PSF. The Median is $1 . 00 . As a result of the land sales study, a value of $0 . 75 per square foot has been applied to the subject land area or $65 , 340 . 3 Hello