HomeMy WebLinkAbout20193123.tiffAugust 6, 2019
Petitioner:
HENRY DALE LEE
127 N 23RD AVE
GREELEY, CO 80631-1702
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.weldgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2019-3123 Appeal 2008224920 Hearing 8/5/2019
Dear Petitioner:
On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and
acting as the Board of Equalization, pursuant to C.R.S. §39-8-101 et seq., considered petition for appeal of
the Weld County Assessor's valuation of your property described above, for the year 2019.
Account # Decision
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Determined by Assessor Board
R1645386 Stipulated - Approved
Stipulated Value
$184,722 $169,000
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals filed after August 10, 2019, MUST comply with the
following provisions of C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2019, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent -producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalizaion or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the infomnation required by subparagraph (I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) All of the underlying data used by the county in calculating the value of the subject property that is being
appealed, including the capitalization rate for such property; and
(B) The names of any commercially available and copyrighted publications used in calculating the value of
the subject property.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: baa@state.co.us
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of $101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the
District Court of the county wherein your property is located: in this case that is Weld County District
Court. A hearing before The District Court will be the last time you may present testimony or exhibits
or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is
further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado
appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue
arbitration. You and the Board of Equalization will 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 (i.e. Weld) will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fess may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970) 400-4226.
Very truly yours,
BOARD OF EQUALIZATION
Cam✓ �LtO. �!G'4
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
COUNTY BOARD OF EQUALIZATION
WELD COUNTY
Single County Schedule Number R1645386
STIPULATION (As To Tax Year 2019 Actual Value)
RE PETITION OF :
NAME:
ADDRESS:
Dale & Doreen Henry
127 N 23rd Ave
Greeley Co 80631
Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation
regarding the tax year 2019 valuation of the subject property, and jointly move the
Board of Equalization to enter its order based on this Stipulation.
Petitioner (s) and Assessor agree and stipulate as follows:
1. The property subject to this Stipulation is described as:
GR 17285 L2 BLK1 WARD ACRES EXC ALLEY WAY
2. The subject property is classified as Residential property.
3. The County Assessor originally assigned the following actual value to the
subject property for the tax year 2019
Total $184,722
4. After further review and negotiation, Petitioner (s) and Weld County Assessor
agree to the following tax year 2019 actual value for the subject property:
Total $169,000
5. The valuation, as established above, shall be binding only with respect to tax
year2019
6. Brief narrative as to why the reduction was made:
AFTER FURTHER CONSIDERATION AND ADDITIONAL REVIEW, AN
ADJUSTMENT WAS MADE BASED ON COMPARABLES AND MARKET
GRID.
7. Both parties agree that:
nThe hearing scheduled before the Board of Equalization on 8/01/2019
at 9:00 am be vacated.
nA hearing has not yet been scheduled before the Board of Equalization.
l
O018-31&3
^,S6(03
DATED this 23rd
Petitioner(s) or Agent or Att
day of July , 2019
Address:
l reelP Eca
cis 64;7/
(Assistant) County Attoey for
Respondent, Weld County Board of
Commissioners
Address:
1150 "O" Street
P.O. Box 758
Greeley, CO 80632
Telephone: 47v -,1S1-,,7O9 Telephone:(970) 336-7235
Docket Number R1645386
Stip-1.Frm
County Assessor
Address:
1400 N.17th Avenue
Greeley, CO 80631
Telephone: (970) 400-3650
Brenda Danes
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
NOTICE OF DETERMINATION
RECEIVED
JUL 7 p
WELD COUNTY
COMMISSIONERS
Date of Notice: 6/25/2019
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM -- 5:00PM
ACCOUNT NO.
TAX YEAR
TAX AREA
I LEGAL DESCRIPTION/ PHYSICAL LOCATION
R1645386
2019
0600
OR 17285 L2 BLK1 WARD ACRES EXC ALLEY WA
Y
N 23RD AVE GREELEY
IPROPERTY OWNER
HENRY DALE LEE
127 N 23RD AVE
GREELEY, CO 80631-1702
PROPERTY CLASSIFICATION
ASSESSOR'S VALUATION
ACTUAL VALUE PRIOR TO
REVIEW
ACTUAL VALUE AFTER
REVIEW
RESIDENTIAL
184,722
184,722
TOTAL
184,722
184,722
The Assessor has carefully studied all available information, giving particular attention to the
specifics included on your protest. The Assessor's determination of value after review is based on
the following:
AL01 - Your property has been uniformly valued following Colorado law. Your protest of value has
been denied due to comparison of other similar properties which sold during the Jan 2017 to June
2018 time period.
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.
The deadline for filing real property appeals is July 15.
The Assessor establishes property values. The local taxing authorities (county, school district, city,
fire protection, and other special districts) set mill levies. The mill levy requested by each taxing
authority is based on a projected budget and the property tax revenue required to adequately fund
the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall.
If you are concerned about mill levies, we recommend that you attend these budget hearings.
Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities.
Please
r tv of this additional information.
refer to the reverse side notice for a iuullal
Agent (If Applicable):
2019-3123
15 -OPT -AR
PR 207-08/13
R1645386
A3orc3
APPEAL PROCEDURES
CnFlnty Board of Equalization Hearings will be held from
i..l.. nrth rth s 4 A CA n IL•a» s
'July L7 UII1u91I Mu9U5L v as I IUU J a3LF 4�CL.
To appeal the Assessor's decision, complete the Petition to the County Board ofReetIvIEin
below, and mail, file online, or deliver a copy of both sides of this form to:
Weld County Board of Equalization
1150 O Street, P.n. Rrlx 758
Greeley, CO 80631
Telephone: (970) 356-4000 ext, 4225
Online: www.co.weld.co.us/appsl/cboe/
WELD COUNTY
COMMISSIONERS
To preserve your appeal rights, your Petition to the County Rnarri of PglJ4zation rniict he
postmarked or delivered on or before July 15 for real property — after such date, your right to
appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we
recommend that all correspondence be mailed with proof of mailing.
You will he notified of the date and time scheduled for your hearing. The County Board of
1._-�:__ must mail written decision to within C,.... business days following the .J of the
ion a you wi hin five business days following the date the
decision. The County Board of Equalization must conclude hearings and render decisions by August
5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and
you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by
September 10, § 39-2-125(1)(e), C.R.S.
if you are dissatisfied with the County Board of Equalization's decision and you wish to continue your
appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of
the following:
Board of Assessment Appeals
1313 Sherr►iari Street, Room 315
Denver, CO 80203
(303) 866-5880
www.dola.colorado.00v/baa
Bindino Arbitration
For a list of arbitrators contact the County Commissioners at the address listed for the County Board
of Equalization.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document
falls upon ajjSaturday, Sunday, or legal //��holiday, it shall be deemed to have been timely filed if filed
or; the next1.jutIlfll4JJ day, \' 3a-1-120(3), 1.l R.
j PETITION TO COUNTY BOARD OF EQUALIZATION
What is your estimate of the property's value as of June 30, 2018? (Your opinion of value in terms of a
specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.)
$ 10, 9 a.r
basis for your timato of valueor your reason for requesting a review? (Please
hash
What is the basis for La�1111PLV of value 1 for I Vques�.l.y review? : ti Vr4J41tf}Vi,
additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roil, original
installed cost, appraisal, etc.)
District Court
11__1-.a the f1:_1... Court
the f`_..�a--
Cont Contact he District Cou t in tl he County
where the property is located. See your
local telephone book for the address and
telephone number.
ATTESTATION
I, the undersigned owner or agents of the property identified above, affirm that the statements contained herein
and on any attachments hereto are true and complete.
Signature
Telephone Number
Email Address
' Attach letter of authorization signed by property owner.
Date
15 -OPT -AR
PR 2 07-0 811 3
R1645386
Account Number R 16(-4.0 b Parcel Number O ItlO)/(.(6l )
Owner Name Oak LgtO c -ti Iyfn rj
Phone Number e-mailc'J>1)- . S/ X'IC ` e-mail
REAL PROPERTY QUESTIONNAIRE
Attach additional documents as necessary.
MARKET APPROACH
This approach to value uses comparable sales from the appropriate time period to determine the actual value of
your property. The following items, if known, will help you estimate the market value of your properly. If
available, attach a copy of any appraisal or written estimate of value.
Have similar properties in your immediate neighborhood sold within the 18 -month data gathering period?
DATE SOLD PROPERTY ADDRESS SELLING PRICE
hilt/r!> OS a..C.'' 'k .&v€ 1 I SSf f DG7()
,1I.�9 epee
Based on these sales and accounting for differences between sold properties and your property, state the value
of your property. $ % 6ei 6
r
COST APPROACH
(For Non -Residential Properties Only)
This approach to value uses replacement construction costs from the appropriate time period to determine the
value of your property. The following items, if known, will help you estimate the replacement cost of your
property.
YEAR BUILT
ORIGINAL
BUILDER CONSTRUCTION COST
List all changes made to your property prior to January 1 of the current year, i.e., remodeling of storefront;
expansion of storage area; addition to parking, service or manufacturing area.
DATE DESCRIPTION OF CHANGE COST
Is your structure in typical condition for its age? if not, why?
Based on the replacement cost of construction and of any changes, including depreciation, state the total value
of your property. $
INCOME APPROACH
(For Non -Residential Properties Only)
This approach to value converts economic net income from the appropriate time period into present worth.
If the property was rented or leased, attach operating statements showing rental and expense amounts for this
property.
Indicate square foot rental rate for all tenants. (Attach rent and lease schedule)
If known, list rents of comparable properties.
If available, attach operating statements showing rental and expense amounts for comparable properties.
If an appraisal using the income approach was conducted, please attach.
FINAL ESTIMATE OF VALUE
State your final estimate of the property's value.
15 -AR -DPI
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Weld County
PROPERTY PORTAL
AccountNo
Property Information (970) 400-3650
Technical Support (970) 400-4357
Account: R11345486
June 3, 2019
Building Information
Building 1
: Building ID Occupancy
R1645486 1 Single Family Residential
ID Type NBHD Occupancy
Single
Residential 6038 Family
Residential
ID Exterior
1
Frame
Hardboard
Roof
Cover
Complete
Bedrooms Baths Rooms
100 2 1 4
Interior HVAC Perimeter Units
Drywall
Forced 148
Air
Total Finished
Square Condo
Basement Basement
ID Ft SF
SF SF
1:008
Unit
Type
Make
Garage Carport Balcony Porch
SF SF SF SF
0 180 64
Built
d'
_ (*details for Building w
ID Built As Square Year Ft Built Stories Length Width
IJ.nnh 1
1.00 Story
1,008 1948
0
1
• ll 1 I eP.4 c1r Cl 1-f_
Additional Details for Building 1
iu uetaii Type Description
Add On Flue Only
1 Appliance Allowance
Balcony Cover Wood Bale
1 ! Balcony Wood Wood Fin
1 Balcony Wood Wood Fin
Fixture Allowance
1 Fixture Bath 3
1 Porch Open Slab
Units
224
36
144
64
Valuation Information
Type Code Description ' Actual Value Assessed Value Acres Land SgFt
SINGLE FAMILY
• Improvement : 1212 ' RESIDENTIAL 160,106 11,530 0.000 0
IMPROVEMENTS
SINGLE FAMILY
Land 1112 RESIDENTIAL- 30,000 2,160 0.222 9,666
LAND
Totals 190,106 13,690 . 0.222 9,666
Comparable sales for your Residential
property may be found using our SALES
GEARt_H Toni
Photo
/ r1 r•1 !t 1 n
Weld County
PROPERTY PORTAL
Account Parcel
R1645386 095901101017
i age!
Property Information (970) 400-3650
Technical Support (9/U) 4UU-4357
Account: KTb45.3tfb
June 3,2019
Account information
bpace
❑annEEnt Taw ArtuaI AstPR fi
Type Year tiuiiaings Value Value
Residential 2019 1 184,722 13,300
CR 17785 17 RI K1 WARD ACRFS FXC ALLEY WAY
Subdivision Block Lot Land Economic Area
WARD ACRES 1 2 WARD ACRES
Property rePCroperty Zip Section Township Range
A
127N23Ri7
GhCECLCT UI 05 OO
AVE
Building Information
D eeil.1iiire 4
LP LI1IYIII5 I
AccountNo Building ID Occupancy
R1645386 7300 I Single I dl IIIIy Residential
nor ��n nr /,�inntin
ID Type NBHD Occupancy
olQ
Complete
Bedrooms Baths Rooms
Single
1 Residential 6038 Family 100 2 1 4
Residential
ID ExteriorRof Cover Interior HVAC Perimeter Units Unit
Frame
Siding
Drywaii
Floor/Wall
Furnace ii2
v
Make
Total Finished „., Q D., -.....h
ID 'aqua ....,%.01 WV Basement BasementFt SFrwgo SFrN„r. SFr~M„y SF"
SF SF
1 768 0 0 0 240 0 0 192
Built As Details for Building 1
Square Year
iu AUIII MS Ft Built
StoriStories Length VI.:1th
es LGII LII •.rwgr _
1.00 Ranch 1 768 1948 1
Story
0 0
Additional Details for Building 1
ID Detail Type Description Units
1 Appliance Allowance 1
Fixture Allowance 1
1 Fixture Bath 3
1 Garage Attached 240
1 Porch Open Slab 112
1 Porch Open Slab 80
1 1
In _ _. _Ir.. .en in!
lifvFn Weld County
PROPERTY PORTAL
Account Parcel
R2960488 t RilL j i 1J, 4
Legal
Property Information (970) 400-3650
ii-rt.irt+• DlnanASZA
P1LI•Vsr ire
June 3, 2079
Account Information
Space
GR 2385 L5 BLK7 GARDENSIDE
Acccunt Tax
Typo Year
Resi entiai 2C i
Buildings
A,t.,2l Accaccori
Value Value
i 7c0.av$
Subdivision Block Lot Land Economic Area
GARDENSIDE 7 5 GRLY 23RD AVE S OF 5TH ST TO 8
Prnperfy Prnru rtv
' lip Section Township Raiv9r
Address City
1918 7TH ST GREELEY 06 05 65
Document History
Reception Rec Date Type Grantor Grantee Doc Fee Sale Date Sale Price
01681638 02-19.1976 WON 0.00 01.01-1900 0
1 c1 r1 a S3 UB SUBDIVISION GARDENSIDE 0.00 0
ELDER ELDER
3536278 02-20-2008 QCN DORIS E SAMANTHA 0.00 02-08-2008 0
LYNN
GUYMON
ELDER T^DD D &
3608958 03-05-2009 VVD SAMANTHA GUYMON 6.50 03-04-2009 65,000
LYNN KATHERINE
E
nunioN
TODD D; BLUE DOOR
4355474 11-27-2017 WD GUYMON PROPERTIES 15.00 11-20-2017 150,000
KATHERINE LLG
E
BLUE DOOR JACOBY
4381706 03-12-2018 WD PROPERTIES STEVEN W 20.80 03.09-2018 208,000
i i r
AccountNo
R2960486
ID Type
Building Information
Building 1
Building ID Occupancy
1 Single Family Residential
NIBHD Occupancy Complete Bedrooms Baths Rooms
Single
1 Residential 6037 Family 100 2
Residential
ID Exterior Roof Interior HVAC
Cover
1
Frame
Vinyl
Forced
Drywall
Air
1 4
Perimeter Units Unit
Type
0
Make
1 1 J1JV! Lx 11V fJV14
imam Weld County
_. PROPERTY PORTAL
Account . Parcel
182960486 1096106315014
Legal
Property Information (970) 400-3650
Technical Support (970) 400-4357
Account: R2960486
June 3.2019
Account Information
•
•
Space
•
GR 2385 L5 BLK7 GARDENSIDE
Subdivision
GARDENSIDE
Block
Account I Tax ! Buildings Actual Assessed
Type Year Value Value
Residential I 2019
Lot I Land Economic Area
5
Property I Property
Address City
1918 7TH ST GREELEY
170,108
GRLY 23RD AVE S OF 5TH ST TO 8
Zip ': Section Township I Range
12,250
Document History
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