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
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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
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