HomeMy WebLinkAbout991943.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 1999, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
PETITION OF:
KAISER HERMAN & HILDA
3312 CARSON AV
EVANS, CO 80620
DESCRIPTION OF PROPERTY: ACCOUNT#: R1247886 PARCEL#: 080310000012 -
13607 NE4 10 6 65 (4R6L)
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 on the 3rd day of August; however, being
absent when the decision was made on the 4th day of August, 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 $ 50,176
Improvements OR
Personal Property 195.833
TOTAL ACTUAL VALUE $ 246,009
991943
L - "5. 4_ AS0043
RE: BOE - KAISER HERMAN & HILDA
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 BAA
is further appealed to the Court of Appeals, only the record created at the
BAA hearing shall be the basis for the Courts 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.
991943
AS0043
RE: BOE - KAISER HERMAN & HILDA
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 4th day of August, A.D., 1999.
BOARD OF COUNTY COMMISSIONERS
! / COUNTY, COLD DO
Dale K. Hall, Chair
o %s rt jerk's` Board
H`VEXCUSED
Barba J. Kirkmeyer, Pro-Tern
R`SIrie Board
Georg ter
APPROVED AS TO FORM:
eile
4?a Lei
As i tant C ty A orney
Glenn Vaad
991943
AS0043
NOTICE OF DENIAL r
t �( t} t�( � OFFICE OF COUNTY ASSESSOR
st!,ro1400 NORTH 17th AVE.
13607 NE4 10 6 65 (4R6L) h.� _ 00 EELEY,NORTH CO 17th 0631
AV .
PHONE(970)353-3845,EXT.3650
it in-
"ilk
COLORADO OWNER: KAISER HERMAN & HILDA
KAISER HERMAN & HILDA LOG 1531
3312 CARSON AV PARCEL 080310000012
ACCOUNT R1247886
EVANS, CO 80620 YEAR 1999
05/24/1999
The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that
your property should be included in the following category(ies):
RESIDENTIAL PROPERTY IS VALUED BY CONSIDERING THE MARKET APPROACH.
AGRICULTURAL LAND VALUE IS DETERMINED SOLEY BY THE EARNING OR
PRODUCTIVE CAPACITY OF THE LAND, CAPITALIZED AT A RATE SET BY LAW.
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:
AG LAND VALUE IS BASED ON PRODUCTION CAPABILITIES OF SOIL TYPES AS INDICATED BY
SOIL CONSERVATION SERVICE AND IS NOT RELATED TO MARKET VALUE. INCREASE OR
DECREASE IS REFLECTIVE OF INCREASE OR DECREASE IN COUNTY AVERAGE PRODUCTION OVER
10 YEAR PERIOD OF TIME.
YOUR PROPERTY HAS BEEN ASSESSED IN ACCORDANCE WITH THE COLORADO LAW AND
INSTRUCTION PUBLISHED BY THE STATE DIVISION OF PROPERTY TAXATION. OTHER PROPERTY
SIMILAR IN NATURE HAS BEEN CONSISTENTLY ASSESSED USING THE SAME STATUTORY
METHODS. IF YOU FEEL YOUR TAXES ARF TOO HIGH, PLEASE CONTACT THE SCHOOL
DISTRICTS, COUNTY COMMISSIONERS, AND SPECIAL DISTRICTS WHO SET LEVIES.
PETITIONER'S ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE
OF VALUE ACTUAL VALUE ACTUAL VALUE
PRIOR TO REVIEW AFTER REVIEW
LAND C11" --y D, D b 50176 50176
IMPS Q�(\ q 195833 195833
76-; DV
4111A- r*
TOTALS $ bt / -1-, O O $ 246009 $ 246009
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: Stanley F. Sessions 05/24/1999
WELD COUNTY ASSESSOR DATE
15-DPT-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 EOUALIZATION'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;1r HEREFOPV, 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.
SIUNAIURE Uh NE 1111UNtR /�/�NUVYL UAIL
E r SI
• /'.7. ? COUNTY ASSESSOR
, DEPUTY ASSESSOR
APPRAISAL REPORT
OF
AGRICULTURAL LAND
FOR
County Board of Equalization
KAISER HERMAN & HILDA
PETITIONER
VS.
WELD COUNTY ASSESSOR'S OFFICE
RESPONDENT
Parcel Number: 0803-10-0-00-012
Schedule Number: R1247886
Log Number: 1531
Date: 7/22/99
Time: 10:00AM
Board: CBOE
PREPARED BY
Jerry L. Scoby 7- 020- 99
Signature Date
ASSESSOR'S OFFICE STAFF APPRAISER
ASSESSOR VALUE
$246009
CBOE AGLAND_010998
Page 1
VALUATION OF AGRICULTURAL LAND
The actual value of agricultural lands, exclusive of building improvements thereon, shall be
determined by consideration of the earning or productive capacity of such lands during a reasonable
period of time, capitalized at a statutory rate of thirteen percent (13%), Colorado Constitution, Article
X, Section 3(1)(a), and 39-1-103(5)(a), CRS.
The method of appraising agricultural land for ad valorem taxation purposes, based on its earning or
productive capacity, involves an "agricultural landlord formula" which has been approved and
accepted by the Property Tax Administrator, the State Board of Equalization, the Statutory Advisory
Committee to the Property Tax Administrator, county assessors, and members of the agricultural
industry.
Net income to the landlord is calculated by first determining a commodity price or grazing rental price
averaged over the previous ten years multiplied by the appropriate yield based upon soil
classification. Multiplying this gross income by the typical landlord's crop share results in the
landlord's gross income. Typical landlord expenses, allowed on a statewide basis, are averaged over
the preceding ten-year period and subtracted from the landlord's gross income to arrive at the
landlord's net income. This income is capitalized by the statutory capitalization rate of 13 percent to
arrive at an indication of value.
Commodity prices, AUM rental rates and allowable expenses are researched and recommended by
the Statutory Advisory Committee to the Property Tax Administrator. These are reviewed by the State
Board of Equalization, and when approved, their use is mandatory.
TYPICAL LANDLORD EXPENSES
All expenses must be documented and calculated as ten-year averages using the ten calendar years
prior to the June 30 appraisal date for a specified level of value. Not all expenses are allowable. The
first condition: it must be a typical landlord expense; the second condition: it must be necessary to
cultivate a crop; and the third condition: it must be within the following allowable expense categories.
For Irrigated Land
Alfalfa seed expense (researched and provided by the Division of Property Taxation (DPT))
Landlord baling expense (researched and provided by DPT)
Fence expense (researched and provided by DPT)
Chemical pesticides, herbicides, fertilizer, and water expenses (researched locally)
Corn seed expense for sprinkler irrigated corn only (researched locally)
For Dry Farm Land
Fence expense (researched and provided by DPT)
Chemical pesticides, herbicides, and fertilizer expenses (researched locally)
CBOE AGLANO_010998
Page 2
For Meadow Hay Land
Fence expense (researched and provided by DPT)
Water expense (researched and provided by DPT)
Fertilizer is a management decision based on the expectation of higher net income. If this is a
management decision rather than a typical practice, neither the expense nor the added income
is considered.
For Grazing Land
Fence expense (researched and provided by DPT)
Water expense (researched and provided by DPT)
ESTABLISH SOIL CLASSIFICATIONS
The objective of soil classification is to determine the value of land used for agricultural purposes
relative to the land's capability to produce agricultural products.
The United States Soil Conservation Service (SCS) has researched and completed modern soil
surveys in most of our Colorado counties.
The required agricultural land classification program for property taxation purposes is based on the
Soil Conservation Service soil survey guidelines. These guidelines include eight general land
classifications.
BASE CROPS
County has established Corn for grain, Wheat and Hay as the base crops.
Yields are determined for the base crops selected based on an average of the ten years prior to the
specified level of value. The publication, Colorado Agricultural Statistics, is a reliable source of
information regarding yields.
CONCLUSION
The subject property has been physically inspected to verify that the property should have the
agricultural designation. The land has been valued according to the consideration of the earning or
productive capacity of the land and capitalized at the statutory rate of thirteen percent (13%),
Colorado Constitution, Article X, Section 3(1)(a), and 39-1-103(5)(a), CRS.
INDICATED VALUE
Land
50176
Improvements
195833
Total Value
$ 246009
CBOB_AGLAN0 010990
Page 3
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6
air&srtsL Son- mrrp us 04 SoutMfRM PART'
'PURVEY 5
SOIL S
This nearly level to moderately sloping map unit is on grown crops. Unless protected, they are subject to flood-
plains and alluvial fans throughout the survey area. It ing. The potential is fair for development of wildlife
makes up about 23.5 percent of the total acreage. About habitat.
35 percent is Olney soils, 20 percent is Kim soils, 15 per-
cent is Otero soils, and 30 percent is soils of minor extent. 12. Nunn-Dacono-Altvan
The soils in this map unit occupy the same relative Deep, level and nearly level, well drained loams and clay
positions on the landscape (fig. 2). Olney soils have a foams formed in alluvium
loamy sand or sandy loam surface layer and a sandy clay
This level and nearly level map unit is on high terraces
loam subsoil. Kim soils have a loam surface layer and
loam and fine sandy loam underlying material. Otero soils and alluvial fans throughout the survey area. It makes up
have a sandy loam surface layer and fine sandy loam un- about 7 percent, percent f ehe total Dacono so. About r percent t-
derlying material. Nunn soils, 15 is soils, 15 percent is Alt
Minor in this unit are the well drained Ascalon, Nelson, van soils, and 25 percent is soils of minor extent.
Thedalund, and Vona soils. The soils in this map unit occupy the same relative
positions on the landscape (fig. 3). Nunn soils have a loam
This map unit is used for irrigated and nonirrigated
or clay loam surface layer and a clay loam subsoil. Dacono
cropland and for rangeland. The potential is good for
urban development and fair for wildlife habitat. soils have a clay loam surface layer and subsoil. Altvan
soils have a loam surface'layer and a sandy clay loam or
Otero-Thedalund-Nelson light clay loam subsoil. Dacono and Altvan soils have sand
and gravel underlying material between depths of 20 and
Deep and moderately deep, nearly level to moderately 40 inches.
sloping, well drained sandy loans and clay towns Minor in this unit are the well drained Ascalon, Colom-
formed in alluvium and eolian deposits and in residuum bo, and Olney soils.
from shale and sandstone This map unit is used mainly for irritated cropland. j
to poor for urban development. '
This nearly level to moderately sloping map unit is on The potential is only taw
. survey area. It The main limitations are shrink swell, low strength, and
plains in the north-central part of the
:total.acreage. About 35 slow permeability of the heavier clay loams. The potential
makes up about 3 percent of the
percent is Otero soils, 25 percent is Thedalund soils, 25 is fair for the development of openland wildlife habitat.
percent is Nelson soils, and 15 percent is soils of minor
extent. 13. Julesburg-Bresser
Otero soils are on the nearly level or smoother side Deep, level and nearly level, well drained sandy loams
slopes. Thedalund and Nelson soils are intermingled and formed in alluvium '
are on the steeper side slopes. Otero soils have a sandy ' This level and nearly level map unit is on the higher
loam surface layer and fine sandy loam underlying terraces along the South Platte River in the west-central ;,
material. Thedalund soils have a loam surface layer and part of the survey area. It makes up about 1.5 percent of I
underlying material. Shale is between depths of 20 and 40 the total acreage. About 45 percent is Julesburg soils, 15
inches. Nelson soils have a fine sandy loam surface layer percent is Bresser soils, and 40 percent is soils of minor (
and underlying material. Sandstone is between 20 and 40 extent.
inches. The soils in this map unit occupy the same relative
Minor in this unit are the well drained Kim, Renohill, positions on the landscape. Julesburg soils have a sandy
Terry, and Vona soils. loam surface layer and subsoil.Bresser soils have a sandy "I
This map unit is used mainly for irrigated cropland. Soil loam surface layer and a sandy clay loam subsoil.depth is the main limitation in farming and urban Minor in this unit are the well drained Otero and Olney
development. The potential is fair for development of soils and the excessively drained Valent soils.
openland wildlife habitat. This map unit is used mainly for irrigated cropland.
7. Tassel-Thedalund-Terry The potential is good for urban development and fair for
openland wildlife habitat.
Shallow to moderately deep, gently sloping to strongly
sloping, well drained sandy loams to clay foams formed
in residuum from sandstone and shale Broad land use considerations
This gently sloping to strongly sloping map unit is in Deciding what land should be used for urban develop-
the western part of the survey area, adjacent to and in- ment is an important issue in the survey area. Each year
eluding the sandstone breaks along some of the major a considerable acreage is developed for urban use in
streams. It makes up about 1 percent of the total acreage. Greeley and other cities and areas. The general soil map
About 50 percent is Tassel soils, 20 percent is Thedalund is most helpful in planning the general outline of urban
;oils, 20 percent is Terry soils, and 10 percent is soils of ' areas, but it cannot be used in selecting sites for specific
ninor extent. urban structures. In general, the soils that have good
#2
WELD COUNTY ASSESSOR
Account#: R1247886 PROPERTY PROFILE Parcel#: 080310000012
MH Seq#: MH Space:
Appr Year: 1999 Levy: 81.525 #of Bldgs: 0 Active On:
Tax Dist: 0220 Map#: 2153 LEA: 9A0110 InactiveOn:
Assign To: JLS Initials: TST Acct Type: Agricultural Last Updated: 7/14/99
Owner's Name and Address: Property Address:
KAISER HERMAN & HILDA Street: 34679 45 CR
3312 CARSON AV City: WELD
EVANS CO 80620
Business/Complex:
Sales Summary
Legal Description
13607 NE4 10 6 65(4R6L)
Land Valuation Summary
Abst Unit of Number Of Value Per 'Assessed
Measure Assmt
Land Type Ag Code Code Units Unit Actual Value Percent Value
Agricultural A III 4117 Acres 34 $386.92 $13,155 29.00% $3,615
Commercial 4180 Acres 6 $500.00 $3,000 29.00% $870
Agricultural E VII 4167 Acres 6 $5.82 $35 29.00% $10
Agricultural B IV 4117 Acres 96 $239.15 $22,958 29.00% $6,658
Agricultural B II 4117 Acres 20 $551.38 $11,028 29.00% $3,198
Land Subtotal: 162 $50,176.20 $14,560.00
Buildings Valuation Summary
Abst Actual Assmt `Assessed
Bldg# Property Type Code Occupancy Value Percent Value
1 Residential 4277 101 -Single Family Res. $70,229 0.0974 $6,840
2 Residential 4277 101 -Single Family Res. $22,401 0.0974 $2,182
4 Residential 4277 101 -Single Family Res. $64,168 0.0974 $6,250
5 Out Building 4280 401 -Shed - Equipment $33,021 ' 0.29 $9,576
6 Out Building 4280 402 -Shed -Cattle $720 0.29 $209
7 Out Building 4280 402 - Shed -Cattle $693 0.29 $201
8 Out Building 4280 397 - Barn $3,500 0.29 $1,015
Tuesday, July 20, 1999 Page 1 of 14
WELD COUNTY ASSESSOR
Account#: R1247886 PROPERTY PROFILE Parcel #: 080310000012
MH Seq#: MH Space:
9 ' Out Building 4280 402 - Shed - Cattle $740 0.29 $215
10 Out Building 4280 404 - Shed - Utility $224 0.29 $65
11 Out Building 4280 400 -Shed - Poultry $137 0.29 $40
Improvements Subtotal: $195,833.00 $26,590.00
Total Property Value $246,009 $41,150
*Approximate Assessed Value
Tuesday, July 20, 1999 Page 2 of 14
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The parcel in question is the NE4 of sect 10, Township 6N, Range 65W, located 3
miles east and 1 mile north of Lucerne.
This parcel currently is listed as having 3 residences and numerous agricultural
support buildings, (7).
The majority of land is under flood irrigation. The crops are corn, alfalfa, etc. There
are 162 acres assessed as ag land. Of this, 6 acres has been set aside as abstract #4180
(feed lot). Also, 6 acres carry an abstract of #4167 (waste) EVII. Therefore 162 minus
12 equals 150 acres to be classified as abstract #4117, or flood irrigated land.
Page #1 shows the location of section 10-6-65 on the USDA General soil type map.
As you can see, it contains general soil types #6, and#12. Page #2 includes copies of the
soil type descriptions for#6-Otero-Thedalund-Nelson soils, and #12-, Nunn-Dacono-
Altvan soils. In both cases the soils are used mainly for irrigated cropland.
When Mr. Kaiser initially protested his land values, I was unable too physically
inspect the land and recheck the SCS maps for classification information.
I was able to do these inspections on Friday, July 16, 1999, and Monday, July
19,1999. Based on My research and acreage measurements, I make the following
recommendations for the agland classifications for this parcel.
For abstract#4180—feedlot @ 6 acres. NO CHANGES!
For abstract#4167—waste @ 6 acres. Remove the 6 acres of waste. When I
inspected this parcel, I specifically looked at this area. There was corn growing in this
area and I saw no indication of adverse growing conditions that would warrant the waste
designation. It certainly does not fall into that category when compared to other parcels
that have designated waste areas. There are no crops grown at all in those areas.
For abstract#4117—irrigated land @ 150 total acres, as follows:
Class AIII (soil#51) = 50.60 acres @ $386.92 = $19,578.16
Class BII (soil #47) = 20.24 acres @ $551.38 = $11,159.94
Class BIV (soil #4) = 85.16 acres @ $239.15 = $20,366.02
$51,104.12
Now we have 156 acres of actual agland,plus 6 acres of feedlot for a total of 162
acres. If you add the agland total value of$51,104.12 to the value of the 6 acres of
feedlot, or$3000, you have a corrected land value of$54,104.12. I recommend these
corrections be made for the year 2000, at which time the land will increase in value by
$927.92. That will allow the lower 1999 value to stand for this year.
The parcel in question is the NE4 of sect 10, Township 6N, Range 65W, located 3
miles east and 1 mile north of Lucerne.
This parcel currently is listed as having 3 residences and numerous agricultural
support buildings, (7).
The majority of land is under flood irrigation. The crops are corn, alfalfa, etc. There
are 162 acres assessed as ag land. Of this, 6 acres has been set aside as abstract#4180
(feed lot). Also, 6 acres carry an abstract of #4167 (waste) EVII. Therefore 162 minus
12 equals 150 acres to be classified as abstract#4117, or flood irrigated land.
Page #1 shows the location of section 10-6-65 on the USDA General soil type map.
As you can see, it contains general soil types#6, and#12. Page#2 includes copies of the
soil type descriptions for#6-Otero-Thedalund-Nelson soils, and#12-,Nunn-Dacono-
Altvan soils. In both cases the soils are used mainly for irrigated cropland.
When Mr. Kaiser initially protested his land values, I was unable too physically
inspect the land and recheck the SCS maps for classification information.
I was able to do these inspections on Friday, July 16, 1999, and Monday, July
19,1999. Based on My research and acreage measurements, I make the following
recommendations for the agland classifications for this parcel.
For abstract#4180—feedlot @ 6 acres. NO CHANGES!
For abstract#4167—waste @ 6 acres. Remove the 6 acres of waste. When I
inspected this parcel, I specifically looked at this area. There was corn growing in this
area and I saw no indication of adverse growing conditions that would warrant the waste
designation. It certainly does not fall into that category when compared to other parcels
that have designated waste areas. There are no crops grown at all in those areas.
For abstract#4117—irrigated land @ 150 total acres, as follows:
Class AIII (soil #51) = 50.60 acres @ $386.92 = $19,578.16
Class BII (soil#47) = 20.24 acres @ $551.38 = $11,159.94
Class BIV (soil #4) = 85.16 acres @ $239.15 = $20,366.02
$51,104.12
Now we have 156 acres of actual agland,plus 6 acres of feedlot for a total of 162
acres. If you add the agland total value of$51,104.12 to the value of the 6 acres of
feedlot, or $3000, you have a corrected land value of$54,104.12. I recommend these
corrections be made for the year 2000, at which time the land will increase in value by
$927.92. That will allow the lower 1999 value to stand for this year.
I did not inspect any improvements on this parcel since the agland value only was
specifically questioned. Therefore I recommend those values stay the same for 1999.
When you add the land value of$51,104.12,to the current improvement value of
$195,833.00, you get a total parcel value of$246,937.12 for 2000.
oc•c000 Colorado Department of Local Affairs
-. DIVISION OF PROPERTY TAXATION
Mary E. Huddleston
* • G1 i * Property Tax Administrator
*2876 *
Roy Romer
Governor
•
TO: All County Assessors FROM: Mary E. Huddleston q:2S‘a
Property Tax Administrato
SUBJECT: 1999 Agricultural Prices, Rental Rates, and Expenses and
1999 Rural Structures Local Multipliers
DATE: January 4, 1999
DISTRIBUTION: Circulate to Agricultural Land and Rural Structures
Appraisal Staff. File in ARL Volume 3, Section V.
MEMORANDUM
The following attachments are to be used for the valuation of agricultural land and
rural structures for the 1999 assessment year:
ADDENDUM V - A - 1999 AGRICULTURAL PRICES, RENTAL RATES, AND
EXPENSES
ADDENDUM V-G - 1999 RURAL STRUCTURES LOCAL MULTIPLIERS
On December 17, 1998, the Statutory Advisory Committee to the Property Tax
Administrator (SAC) recommended the attached agricultural prices, rental rates, and
expenses for approval and use in both 1999 and 2000. The attached rural
structures local multipliers were recommended for approval and use in both 1999
and 2000. The State Board of Equalization (SBOE) has thirty days to review SAC
recommendations. If the SBOE's review results in changes to the questionnaire,
you will be so advised in a separate memorandum.
If you have any questions, please contact the Division at 868=2371. — -
NAM
::::
MH:SG:swg 1313 Sherman Street, Room 419, Denver, CO 80203, (303) 866-2371 NV,
G:\GRPA\ASCOM\MASTER313000.Z90B®6300 FAX (303) 866-4000
E-MAIL mary.huddleston@state.co.us
5.82
ADDENDUM-V-A. 1999 AGRICULTURAL PRICES, RENTAL RATES AND
EXPENSES
COMMODITY PRICES
The agricultural commodity prices reported are for the ten-year period 1988-1997.
Use of the commodity prices, expenses, and AUM rental rates are required by all
Colorado counties for the 1999 reappraisal year and for the following intervening
year.
Previously published price lists have been reduced to the most typical crops grown
in the state. The commodity prices have been reviewed by the Statutory Advisory
Committee and approved by the State Board of Equalization pursuant to 39-2-131
and 39-9-103(10), C.R.S.
Average
Crops Commodity Price
All Hay $ 83.23 ton
Barley (feed) $ 2.28 bushel
Corn (grain) $ 2.49 bushel
Sorghum (grain) $ 2.21 bushel
Wheat (all) $ 3.30 bushel-
AUM RENTAL RATES AND AGRICULTURAL EXPENSES
The following AUM rental and agricultural expense items are researched by the
Division, and must be used in the valuation of agricultural lands. The expense for
each item listed is an average of the ten year period (1988-1997).
Irrigated Land
Alfalfa seed expense (per acre) $_7.90
Landlord baling expense (per ton) $ 5.88
Fence expense (per acre) $ 1.53 __ _
15-DIVISION-AS
PUB ARL VOL 31-89
Revised 1-99
5.83
Dry Farm Land
Fence expense (per acre) $ .92
Meadow Hay Land
AUM rental rate $ 9.78
Water Expense (per acre) $ 7.08
Fence expense (per acre) $ 1.53
Grazing Land
AUM rental rate $ 9.78
Fence and water expense (per acre) $ .71
Crop yields and other landlord expenses not listed must be determined locally from
typical farmers and ranchers in each production area. Locally researched yields and
expenses must represent 1988 through 1997 ten-year averages.
e
NOT ALL EXPENSES ALLOWED
Not all expenses are allowable. The first condition which must be met for an
expense to be allowed in the net income landlord formula is it be a typical landlord
expense. Harvest expenses are not allowed in the formula since they typically are
not landlord expenses. Allowing expenses which are typically tenant expenses
would have the effect of reducing net landlord income twice for the cost of labor.
Therefore, tenant expenses are never allowed in the formula.
The second condition which must be met for an expense to be an allowable
expense is it must be necessary to cultivate a crop. If crops can be and are being
produced without the expense, the expense is not allowable. Water expense for
irrigated land is necessary to produce an irrigated crop.
The third condition which must be met for an expense to be an allowable expense is
it must be within an allowable expense category. Insurance expenses, whether they -- -
be for crop insurance or for sprinkler irrigation equipment, are not allowable because
in addition to the fact they are not necessary for cultivation of crop, insurance is not
an allowable expense category. See TYPICAL LANDLORD EXPENSE
CATEGORIES under VALUATION OF AGRICULTURAL LANDS.
15-DIVISION-AS
PUB ARL 31-89
Revised 1-99
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As per our agreement with this County Board I made arrangements with Mr.
Kaiser to reappraise this parcel. We agreed to meet at 2:00 the same afternoon of the
hearing. This was in the presence of Bruce Barker.
I arrived at the farm at 1:55. Mr. Kaiser and another gentleman, whom I did not
know, were there. After greeting them I asked Mr. Kaiser if he was ready to start the
inspection. He replied; "We're going to the basement." I said; "That was O K, because I
would like to start with the house anyway." I try to do the residences first to avoid
tracking dirt through the houses, especially when there are other out buildings and land to
inspect. Mr. Kaiser then said; "We're going to the basement, I want to show you why the
value is to high." He made that comment in a very agitated tone of voice.
I then ask Mr. Kaiser, "But, you will allow me to do the upstairs too?" At that
point, Mr. Kaiser said, "No! That was private property! I think at this time the other man
spoke up and said that he had his son sleeping upstairs. I then tried to explain to Mr.
Kaiser that in order for me to do a reappraisal on the farm I would need to inspect all to
the residences. The reason for the inspections was to do a room count, look at the
bedrooms, verify the bathrooms, and check the interior finish, because I have to assign a
quality to the home based on the materials used to construct the dwelling. It was at that
point that Mr. Kaiser became very angry. He said he would not let me inspect the
upstairs, because he had already told me what was up there. To my knowledge we had
never discussed any of the details of any of the residences. And my only visit to this
farm was to inspect the farm ground.
I then said: "If it's because of the child sleeping upstairs, I don't need to inspect
that bedroom. If you tell me it's a bedroom I would believe you and we didn't have to
bother the child." At that point he became very, angry. Mr. Kaiser became very
adversarial. A very heated, and profane opinion of what I was supposed to be doing out
there, was given to me. Please understand that I am trying to make this as brief as
possible, and still relate the facts to you.
While all of this was going on, I backed away from Mr. Kaiser, hoping to calm
things down, but it was all to apparent that he had no intention of allowing me to
reappraise this property. I finally ask him outright, "will you allow me to reappraise the
property according the agreement made at the hearing. He made it very clear that I was
to get off his land and never come back, and if I did there would be consequences.
I returned to my pickup, and left the premises. I then informed Mr. Sessions of
what took place.
Based on the events that took place that day, I respectfully request that you deny
this hearing. Thank you.
EXHIBIT
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