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Home My WebLink About951574.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 1995, WELD COUNTY, COLORADO PETITION OF: LONG LAWRENCE E & ROBERTA I 21044 WCR 8 HUDSON, CO 80642 DESCRIPTION OF PROPERTY: PIN: R 0131791 PARCEL: 147315000043 - 10777 THAT PT S2 15 1 65 LYING WLY OF THE NERES CANAL R/W EXC UPRR RES(5D8RES) 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, in lieu of the hearing scheduled before the Board of Equalization a Stipulation was agreed upon by the Assessor and said petitioner(s), and WHEREAS, the petitioner(s) and the Weld County Assessor agree that the assessment and valuation of the Weld County Assessor shall be, and hereby is, stipulated as follows: ORIGINAL ADJUSTED Land $ 42,160 $ 19,353 Improvements OR Personal Property TOTAL ACTUAL VALUE $ 42,160 $ 19,353 951574 AS0032 pc, ' AS icry,A (ur ) RE: BOE - LONG LAWRENCE E & ROBERTA I Page 2 WHEREAS, said Stipulation shall resolve all issues to have been determined by the Weld County Board of Equalization. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, acting as the Board of Equalization, that the Stipulation agreed to by the Weld County Assessor and the above-named petitioner(s) be, and hereby is, accepted by the Board. 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., 1995. BOARD OF COUNTY COMMISSIONERS LD COUNTY, COLO- • D• ATTEST: j i / alif Cc ow // Dale K. Hall, Chairm Weld C.un y I k he oar FxCIJSFn BY: (y�� / Barbara J. Kirkmeyer, Pro-Tem 11 tit DeputY Clerglto ,Boa FXCIJSFn L "0=f•1^—; Geo a E. Baxter APPROVED ABA RM: \\ Constance L. Harbert prApp-11S, Attor Y / tie -///, „//, 12e^ /i1/ W. H. Webster 951574 AS0032 1995 BOARD OF EQUALIZATION WELD COUNTY, COLORADO ASSESSOR'S PIN NUMBER 0131791 S I IPULATION (As to Tax Year 1995 Actual Value) RE PETITION OF NAME: Long Lawrence E & Roberta I ADDRESS: 21044 WCR 8 Hudson Colorado 80642 Petitioner(s), Long I awranca E 8r Rnharta I and the Weld County Assessor, hereby enter into this Stipulation regarding the tax year 1995 valuation of the subject property, and jointly move the Board of Equalization to enter its order based on this Stipulation. The Petitioner(s) and the Assessor agree and stipulate as follows: 1. The property subject to this Stipulation is described as: Pt S2 15-1-65 2. The subject property is classified as AGRTCIII HIRAI property (what type). 3. The County Assessor originally assigned the following actual value on the subject property for tax year 1995 Land $ 42,160 improvements $ Total $ 42,160 4. After further review and negotiation, the Petitioner(s) and Weld County Assessor agree to the following tax year 1995 actual value for the subject property: Land $ 19,353 Improvements -$ Total $ 19,353 5 The valuations, as established above, shall be binding only with respect to tax year 1995 cb 1E74 6. Brief narrative as to why the reduction was made: land was nriginally classified all irrigated use has changed to irr_ dry farm and meadow land 7. Both parties agree that the hearing scheduled before the Board of Equalization on July 31. 1995 (date) at 2' )5 p.m. (time) be vacated; or, a hearing has not yet been scheduled befor the Board of Equalization (check if appropriate). DATED this 20 day of July , 1995. - tioner( ) or Attorney Petitioner(s) or Attorney Address: Address: Kim .7 Setc.r�Fsg 8055 E. Tufts Ave. , #1150 Denver, CO 80237 Telephone: ( 303) 773-1666 Telephone: 3S3 3Ty--S County Assessor Glj�, f/� �„r�,r�, 1400 N. 17th Avenue 7 Greeley, CO 80631 (970) 353=3845, Extension 3650 ANKELE, ICENOGLE, NORTON & WHITE William P.Ankele,Jr. A Professional Corporation Mary A. Hupp T. Edward Icenogle Attorneys at Law Barbara K.Tenney Charles E. Norton 8055 East Tufts Avenue Parkway Tamara K. O'Haver Gary R.White Suite 1150 Kim J. Seter Denver, Colorado 80237-2841 C. Michael Sayre Telephone(303) 773-1666 Of Counsel Facsimile(303) 773-1883 July 24, 1995 VIA FEDERAL EXPRESS Weld County Assessor's Office 1400 N. 17th Avenue Greeley, Colorado 80631 Re: Stipulation Concerning Petition of Long, Lawrence E. and Roberta I. /PIN Number 0131791 Dear Assessor: I am enclosing an executed copy of the Stipulation concerning actual value of the referenced property. I understand that the hearing before the Board of Equalization scheduled for 2 : 15 p.m. on July 31, 1995 will be cancelled. Please let me know immediately if my understanding is incorrect. Thank you for your courtesy in reconsidering this matter. Your cooperation was greatly appreciated. Sincerely, ANKELE, ICENOGLE, NORTON & WHITE A Profe si 1 C poration Kim e tr KJS/klv Enclosure cc: Larry Long LONG\KK113024.075 CLERK TO THE BOARD PHONE (303) 356-4000 EXT.4218 FAX: (303) 352-0242 915 10TH STREET P.O. BOX 758 1Kits cfe 11k GREELEY, COLORADO 80632 COLORADO July 18, 1995 Parcel No.: 147315000043 PIN No.: R 0131791 LONG LAWRENCE E & ROBERTA I 21044 WCR 8 HUDSON, CO 80642 Dear Petitioner(s): The Weld County Board of Equalization has set a date of Monday, July 31, 1995, at or about the hour of 2:15 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. 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. LONG LAWRENCE E & ROBERTA I - R 0131791 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, B RD OF E UALI TION Donald D. Warden, Clerk to the Board BY: Carol A. Har ing, eputy cc: Warren Lasell, Assessor LAWRENCE E & ROBERTA I LONG KIM J SETER V OFFICE OE COUNTY ASSESSOR I400 NORTH 17th AVE. NOTICE OF DENIAL GREELEY,COLORADO 80631 PHONE(970)353-3845,EXT.3655 10777 THAT PT 52 15 1 65 LYING WLY OF THE NERES CANAL R/W EXC UPRR RES(5D8RE5) COLORADO lg.roc A w� au.7i 5 LJ saw g f,, I OWNER LONG LAWRENCE E E ROBERTA I LAWRENCE E E ROBE.1TA I LONG PARCEL 147315000043 KIM J SETER AGENT PIN R 0131791 ANKE LE ICE NOGLE NORTON E WHITE HO55 E TUFTS AV PKWY YEAR DENVER 1995 CO 80237-2841 LOG 04562 06/01/1O5 The appraised value of property is based on the a pwing ategory(ies consideration of the approaches to value required by law iY' Assessor has delermined 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 SOLELY BY THE EARNING OR PRODUf IVE -- CAPACITY OF THE LAND, CAPITALIZED AT A PATE SET BY LAW. ALL OTHER PROPERTY, INCLUDING VACANT LAND, IS VALUED BY CONSIDERING THE COST, 4ARKET, 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 deter- mined the valuation(s) assigned to your property. The reasons for this determination of value are: AG LAND VALUE 1S 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. PROPERTY CLASSIFICATION PETITIONER'S -ASSESSOR'S VALUATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW LAND 42 , I6G 42 , 160 I MPS TOTALS $ $ 42 , 160 $ If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration,471160 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 06/02/95 WELD COUNTY ASSESSOR DATE Sii 15-DPT AR Form PR-207-87/94 ADDITIONAL INFORMATION ON REVERSE SIDE -... . , I LI.th YOU HAVE THE HIGH TO EPPET , THE ASSESS:LONG- HE'. GA TY The Cooney Board of r1dtiaszation we' se EL near ortiotevit• r tiortorai jolt; t :Tot LC- '' ' ''., : ' " Hcai pr-34eti n.!lj :,-,Y6 l“:!001H..p.:'? .:.-11 .,'U!'','.i.h/W1 c..-',Tht:: j IW";'!1..;),!:.J'', :WI). '.!!'“..(y. ; ,; :: 2:1- ' 104 yi, 0 39-5-107(2). GER.& APPEAL PROCEDURES: yaw root to ditereol V,,,“ :41)1)0;.1: :: ,":;! !):: i(C;S ; Idartitc 'TEAT LE, d AND :EA, TO TOP CERA:A.5P driO, WELD COUNTY BOARD CE EOCALGATION 915 10th StrEet. P.O. Box 758 Greeley. Colorado 80632 Telephone (970) 35h 4000 Ext. 4225 NO it IFICATION OE HEARING: COUNTY BOARD OF EQUALIZATION ,Ii Uki '', 't.:Firili:i;-.../.', IL:3N. The County Board O. Eccalizsdion most orteri u deadros on t so -Gores and A to so , X .5:'to: ' ' . t At , ll ." 1 Ilex.PATEH RIGHTS FOR FURTHER APPEALS: a te t, sire of ALP-Aida wits [he ttiLtuatta F;( i-.Th :::; ,-..quA.:,..,, to . to ...tottas.tat Aar rett ;Jae ;Lama t ;; , Hoot a ;h . County Board 01 Equaization's virthyri Cle,AS+CL W th. ONT. i' '. 1he itilhiptitai, Board of AsSeSatatitri1 :::; C -rk, ii....tr,A)- District Court: 9th Avenue and 9th Street. PO. Box G Greeley, Colorado 80632 Telephone (970; 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF tiCAJALIZATION 015 i 0th Street PO Box 758 Greeley. Bolo ado 30632 Teilephoce [full 711)15• lill'0 Ext 4225 It you do not receive a determination from the County Heard ci Equalawiliaa •yen must file as :-.,VAIVi WM TH HVVV: of Assessment Appeals by Septemhor la TO PRESERVE YOUR APPEAL RIOH is ttactat tttiush pir:::“. ,vi- ,v00 HAVE HiLAA A. i ;'4V',;..".;:H. THEREFORE, WE RECOMMEND ALL HOPeteS11ONGENS11 ete ititAITEL1 Ai i t oRbOOF C : _...... ....„ . . „ ., . . . PETt.it tOtt.tt -Pa t etc, Ch.M..;th ; v avetia tt: a tt a OUP:i., AMOUNT. Attach tatathata Linea:van; . ..; tatteetta See A4-1-mck‘4 • , , ....: E.,. ANKELE, ICENOGLE, NORTON & WHITE William P.Ankele,Jr. A Professional Corporation T. Edward-lcenogle Mary A. Hupp Attorneys at Law Barbara K.Tenney Charles E. Norton 8055 East Tufts Avenue Parkwa Gary R.White y Tamara K. O'Haver Suite 1150 Kim J. Seter Denver, Colorado 80237-2841 C. Michael Sayre Telephone(303) 773-1666 Of Counsel Facsimile(303) 773-1883 July 14 , 1995 VIA FEDERAL EXPRESS Weld County Board of Equalization 915 10th Street, P.O. Box 758 Greeley, CO 80632 Re: Appeal of Assessor's Decision Parcel 147315000043 PIN R 0131791 Owner Long, Lawrence E & Roberta I Dear Commissioners: The subject property has been assigned an actual value of $42, 160. This value represents a 65% increase over the prior valuation of the property. However, there has been no change in the properties actual production during this time period. Actual value of agricultural land is determined solely by consideration of its earning and productive capacity. Mr. Long will testify that his management practices are not unusual and are typical for this area. Although we do not yet have figures for the entire 10 year averaging period, the following are typical years (See Exhibit Attached) . 1992 Income $6,456 with expenses of $2, 193 1993 Income $8, 658 with expenses of $4, 335 1994 Income $5, 979 with expenses of $3 , 510 (1994 Wheat seed estimated at $162 since a large quantity -was purchased in that year) The average actual production from the land was $7 , 031. The average annual production after expenses was $3 , 685. Capitalized at 13%, the average production and typical expenses suggests a value of $28, 346. Weld County Board of Equalization Re: Appeal of Assessor's Decision Parcel 147315000043 PIN R 0131791 Owner Long, Lawrence E & Roberta I July 14, 1995 Page 2 We believe the assessor, in deriving its value, failed to consider the issue of crop rotation as discussed in Vol. 3 , Section V, Page 5. 34 of the Assessors Manual. The property at issue must be followed to maximize yield. As a result, only 1/2 of the property is in production of saleable wheat each year. Mr. Long will testify that these are typical management practices in the area and for the soil type involved. Accordingly, it would appear that the assessor's value should actually be in the mid-twenty thousand dollar range. As a result of these factors, the Longs request an adjustment of the Actual Value assigned to their property to $28, 346. Thank you for your attention. Sincerely, ANRELE, ICENOGLE, NORTON & WHITE A Profe s ' C•rporation Kim Se e A n for awrence and Roberta Long KJS/klv Enclosure LONG\KV090014.075 0330.0101 07/14/95 07:34 Y3'303 322 2316 THOMAS II ROLL -1002 THOMAS H. ROLL, C.P.A., P.C. A Piabsslo al CwporEfpr CertirredPubll&Accountant Cesfiffed Financial Planner July 13,1995 Re: Lawrence E.Long To Whom It May Concern: According to the records of the above referenced taxpayer,listed below are his 1/3 share of wheat saps and rated expenses from his farm Property. 1. 1994 Wheat Saps _$1,993 Fertilizer Expense—$ 113 Gas and Oil —$445 Repairs and Maintenance of Equprnent—$450 2. 1993 Wheat Sales —$2,886 Fertilizer and Spraying—$529 Gas and 011 —$385 Repairs and Maintenance— $369 Wheat Seed —$162 3. 1992 Wheat Sales —$2,152 Fertilizer Expense—$843 Gas and Oil—$431 Repairs and Maintenance$920 If you need any addhional information,please contact us. Very Truly Yours, THOMAS H. ROLL, C.P.A., P.C. rarst,54. 11ra cPA, P.o. Certified Public Accountant Chewy Creek (303)322-6268 280 Columbine agree&su+d.209:Cryan Co 8020e Fats/mie MOM 322-2316 Hello