Loading...
HomeMy WebLinkAbout971466.tiffRESOLUTION RE: THE BOARD OF EQUALIZATION, 1997, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: KOHN ARTHUR N 2790 175 AVE ERIE, CO 80516 DESCRIPTION OF PROPERTY: PIN: R0058688 PARCEL: 146733103012 - RE6-A L6 RANCH EGGS INC SUB%2790 175 AVE% 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 1997, 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 1997, 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 Improvements OR Personal Property TOTAL ACTUAL VALUE $ 56,250 105.141 $ 161.391 971466 AS0038 RE: BOE - KOHN ARTHUR N 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 oot 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 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) 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. 971466 AS0038 RE: BOE - KOHN ARTHUR N 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 $150.00 per case. The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 24th day of July, A.D., 1997. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COL ADO Deputy Clerk to e :oard APPROVED AS TO FORM: EXCUSED unty Attorney Baxter, Chair Barbara J. Kirkmeyer tci, it/u,AJJ W. H. Webster 971466 AS0038 NOTICE OF DENIAL WLDc. KOHN ARTHUR N 2790 175 AVE ERIE, CO 80516 RES-A L6 RANCH EGGS INC SUB%2790 175 AVE OWNER: KOHN ARTHUR N 07/07/1997 CLELc I) s {'_ 0 LOG 2965 PARCEL 146733103012 ACCOUNT R0058688 YEAR 1997 OFFICE OF COUNTY ASSESSOR 1400 NORTH 17th AVE. GREELEY, CO 80631 PHONE (970) 353-3845, EXT. 3650 The appraisal value of pioperty is based on the appropriate consideration of the approaches io value required by law. The Assessor has determined that Ryst lay,S CtinchsSADU$efdtalebt r(le9 E MARKET APPROACH. AGRICULTURAL LAND VALUE IS DETERMINED SOLEY 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 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 DilliluifikoRtiFaNgatiaditceptrinartestyfliutralmstoiCChigAratittimatiknoftvalitsaasEN DELAYED AND POSTMARKED LATER THAN JUNE 30TH. IF YOU WISH TO APPEAL YOUR VALUATION FURTHER PLFACE FORWARD A COPY OF YOUR NOTICE SHOWING THIS MESSAGE ALONG WITH YOUR DESIRE TO GO TO THE COUNTY BOARD OF EQUALIZATION. THIS WILL ALLOW YOU AN EXTENSION THROUGH MIDNIGHT JULY 21ST. YOUR PROPERTY HAS BEEN UNIFORMLY VALUED FOLLOWING COLORADO LAW AND INSTRUCTIONS PUBLISHED BY THE STATE DIVISION OF PROPERTY TAXATION. YOUR PROTEST OF VALUE HAS BEEN DENIED DUE TO COMPARISON OF OTHER SIMILAR PROPERTIES WHICH SOLD DURING THE 1995/1996 TIME PERIOD. THIS COMPARISON SHOWS YOUR ACTUAL PROPERTY VALUE TO BE CORRECT FOR THAT PERIOD. PROPERTY CLASSIFICATION PETITIONER'S ESTIMATE OF VALUE ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE All ER REVIEW c LAND IMPS et ,r.. I b„,± k 'A-PAAJA ! LA h°"' �,.,,I I. "" 56250 105141 igi1ai 56250 105141 141391 V'-02" TOTALS $ $ $ f 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(I)(a), C.R.S. Please see the back of this form for detailed information on filing your appeal. 07/1997 By: 15-DPT-AR Form PR -207-87/94 WARREN L. LASELL WELD COUNTY ASSESSOR DATE 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 21 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 ROAT2T) OF FOT1ALJ7ATION'S T1F.TFRMINATION: The County Board of Equalization must make a decision on your appeal and mail you a determination within five business days. 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 Rnard of Assessment Appeals by September 11. 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(1.5), C.R.S., YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. SIONA1 Of Ph II HONER UAIE S. WRDc.COLORADO KOHNARTHUR N 2790 175 AVE ERIE, CO 80516 NOTICE OF DENIAL RE6-A L6 RANCH EGGS 4 }2790 175 AVE%F{' .. 15 lii'l i'- OWNER: KGHN ART ,07/07/1997 t LOG 2965 PARCEL . 146733103012 ACCOUNT R0058688 YEAR 1997 OFFICE OF COUNTY ASSESSOR 1400 NORTH 17th AVE. GREELEY, CO 80631 PHONE (970) 353-3845, EXT. 3650 telta Vki SCC•,(-> The appraisal value of property is based or, the appropriate consideraliuu of we approaches to value ,cyuL co' i,y iaa. 'Mc .4ars acar has determines that Rysagarpta3/4stectalitElnaisicbidedzinUttofettowingsumory(lesCEE MARKET APPROACH. AGRICULTURAL LAND VALUE IS DETERMINED SOLEY 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 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 DU)t]uThori(ti]ca3 liSputa Rail Hflessy.YaISP rbtaDLGtDp lliptaRltaaikLI0fiva186 aBEEN DELAYED AND POSTMARKED LATER THAN JUNE 30TH. IF YOU WISH TO APPEAL YOUR VALUATION FURTHER PLFISE FORWARD A COPY OF YOUR NOTICE SHOWING THIS MESSAGE ALONG WITH YOUR DESIRE TO GO TO THE COUNTY BOARD OF EQUALIZATION. THIS WILL ALLOW YOU AN EXTENSION THROUGH MIDNIGHT JULY 21ST. YOUR PROPERTY HAS BEEN UNIFORMLY VALUED FOLLOWING COLORADO LAW AND INSTRUCTIONS PUBLISHED BY THE STATE DIVISION OF PROPERTY TAXATION. YOUR PROTEST OF VALUE HAS BEEN DENIED DUE TO COMPARISON OF OTHER SIMILAR PROPERTIES WHICH SOLD DURING THE 1995/1996 TIME PERIOD. THIS COMPARISON SHOWS YOUR ACTUAL PROPERTY VALUE TO BE CORRECT FOR THAT PERIOD. _ PROPERTY CLASSIFICATION PETITIONER'S ESTIMATE OF VALUE ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO RE VIEW ACTUAL VALUE An ER KEVIEW Le4VL IMPS pH/4 AQD t i,M 7f,-, �i �,I� �L.,)1 �t 15 Fat? a QQcs .gyp c® 'D.�.rn;' i HOC ea"�`rp� e -; oennu 105141 91 56250 105141 391 '-A- Di `•f AA -45 04 1 �t e ti C-a-a.e SA- LAA- a TOTALS $ ax- ale �r 2a w w ! or's !!/r h a tic a d �^oorE alization for (y or If you disagree with the Assessecci ion, you hav the right to appeal to the County Board further con tderatton, 9-8- I06(l)(a), C.R.S. Please see the back of this form for detailed information on filing your appe�/07/1997 A yi I144 r � 4 By: I c.n PT -AR WARREN L. LASELL WELD COUNTY ASSESSOR 1.-e•G rOt�..v. .tn. DATE /� I �f `.( p ..f 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 21 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. COTrNTY ROAR)) OF ROTiAT,I?•ATTON'S DVTVRMTNAT1ON: The County Board of Equalization must make a decision on your appeal and mail you a determination within five business days. 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 11. 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(1.5), C.R.S., YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. ?%/47 /IL STATE OF COLORADO DEPARTMENT OF LOCAL AFFAIRS BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Rm. 315 Denver, Colorado 80203 Phone (303) 866-5880 FAX (303) 866-4485 TDD (303) 866-5300 July 15, 1997 Board of Equalization Weld County 915 10th Street PO Box 758 Greeley, CO 80632 Greetings: Roy Romer Governor Larry Kallenberger Executive Director The enclosed appeal from Arthur N. Kohn was received in our office July 15, 1997 (postmarked July 14, 1997). We are forwarding it to your office for action, as it was sent to us in error. Sincerely, Diane M. DeVries Administrator to the Board cc: Arthur N. Kohn N W a a m Q E Z ._ W O 0 agm C" N u) C Ili S' O W Lt O J (n a)(n -O al O Q C 2 8 O E. 0 U 16 E U 0 m c � • CC eh Q) a.)0 (r' aw ai O co co O z 4O N Q co W CO cl O Z I—• a0 LLD( v• O N- )- 0 H ^ 9 ttocDOw Q t- m W O W -OW CO 0-", a. IN l,,,i l 6i ,l i,i f i I J f 00 00 ..9 00 in O 0 4 O- LIG E), fl RalWEL 4s\-*\`i . \c *\t\1 Sales Comparables u c a 0. E c ca -C U . 0 Z PIN #: 0058688 SUBJECT PR CH EGGS INC SUB L6 COMPARABLES: W U E CE W csn d 0 0 v Z Z EV � HH Q ZQZQ'� z°z°z� N• UNUN C7pC7pC7g4 d.adad� d rn rn 00 01 Cr c 7.81 s9 • U U d r-- Cl O 0 0 o Cl O O N 00 00 Cr) 69 69 69 1/40 0, 0 PT NW4 12-1-68... rn In 0 PT SE4 9-3-68... In 0 Cl PT SW4 30-2-67... N M / y %, / r / zzt9. ., !��''/ �i � °' ice/ / /.� ' d/, �, //, , ....� /. i / nui2t 46 50 �D�m MM� yr ErrillitZdE 4z b 27 22 mounista-/ N zo NC�] ,310 %/ / f -r-'(4 Ca KOHN ARTHUR N 2790 175 AVE ERIE, CO 80516 HEARING DATE: July 24, 1997 HEARING ATTENDED? ON) AGENT NAME: APPRAISER NAME DECISION: Land BOE SUMMARY SHEET PIN #: R0058688 PARCEL #: 146733103012 TIME: 3:30 p.m. pp NAME CLt tcvt 7c4t/Ail Ly-at. Improvements OR Personal Property Total Actual Value COMMENTS: (� MOTION BY tJ /4 TO «/0 ACTUAL VALUATION ORIGINAL $ 56,250 105,141 $161,391 i SET BY BOARD St 1{- SECONDED BY C rt //failed to prove appropriate value V✓ No comparables given Increase/Decrease in Valuation Assessment Ratio Other: Hall --(i/N) Kirkmeyer--JyJH)CY— Webster -- N) Harb ert rt -- N) Baxter - Y N) RESOLUTION NO 971466 ,7A)P WiYY� Atto, COLORADO July 16, 1997 KOHN ARTHUR N 2790 175 AVE ERIE, CO 80516 CLERK TO THE BOARD PHONE (970) 356-4000 EXT.4225 FAX: (970) 352-0242 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 Parcel No.: 146733103012 PIN No.: R0058688 Dear Petitioner(s): The Weld County Board of Equalization has set a date of Thursday, July 24, 1997, at or about the hour of 3:30 p.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. A number of hearings have been scheduled at this time; peitioners will be asked to sign in with the Clerk upon arrival, and cases will be heard on a first come / first heard basis. You have a right to attend this hearing and present evidence to the Board in support of your petition. The Weld County Assessor or his representative will be present. The Board will make its decision on the basis of the record made at said 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 5, 1997, and mailed to you on or before August 10, 1997. Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15 minutes, of which you will be allowed 10 minutes for your presentation. 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. KOHN ARTHUR N R0058688 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 2lTlQN Donald D. Warden, Clerk to the Board By - Carol A. Harding Deputy Clerk to the Board cc: Warren Lasell, Assessor Hello