Loading...
HomeMy WebLinkAbout20152402.tiff CLERK TO THE BOARD PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET IjAlt P.O. BOX 758 �G O U_N T Y GREELEY CO 80632 August 4, 2015 HOLCOMB MATTHEW B 10979 EBONY ST FIRESTONE, CO 80504-5257 RE: THE BOARD OF EQUALIZATION 2015, WELD COUNTY, COLORADO DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R2368203 Dear Petitioner: On July 29, 2015, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. Section 39-8-101 et seq., considered your petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2015. The Board of Equalization found that the evidence presented at the hearing supported the value placed upon the above-described property as set forth below. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated by law. This decision is based upon the Board's analysis of the written and oral testimony presented by both parties. Further that it is the Board's decision that the taxpayer/did not present sufficient evidence to show that the value of the property was not reasonably valued by the Assessor. The Assessment and valuation of the Weld County Assessor was affirmed as follows: ACTUAL VALUE AS ACTUAL VALUE AS DETERMINED BY ASSESSOR SET BY BOARD $339,163.00 $339,163.00 2015-2402 AS0091 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. Section 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, 2015, MUST comply with the following provisions of C.R.S. Section 39-8-107(5): (5)(a)(I) On and after August 10, 2015, 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 section 39-8-108(1) or a denial of an abatement of taxes pursuant to section 39-10- 114 shall provide to the county board of equalization 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 information 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 2015-2402 AS0091 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: 303-866-5880 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. Section 39-8-108(1), the rules of Colorado appellate review and C.R.S. Section 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. Section 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 2015-2402 AS0091 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 contact me at (970) 336-7215, Ext 4226. Very truly yours, Esther E. Gesick, Clerk to the Board Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor 2015-2402 AS0091 Christopher M.Woodruff,Weld CountyAssessor Valuation Report Of Residential Improved Property For County Board of Equalization HOLCOMB MATTHEW B Petitioner vs. Weld County Assessor's Office Respondent Parcel Number: 131107116001 Schedule Number: R2368203 Appeal Number. 2008210294 Date: 29-JUL-15 Time: 2:00 PM Board: 1 Prepared By Marta Arndt Assessor's Office Staff Appraiser Assessor's Indicated Value RESIDENTIAL $339,163 TOTAL: $339,163 02% --alSo a Subject Photo cr . , i {t i• - I i/. `1I ?' ti . wi • General Description and Market Summary Subject Site and Improvements The subject property is located at 10979 Ebony St in Firestone. The legal description of the property is FIR SB L1 BLK16 SAGEBRUSH. The subject is a Frame Hardboard house constructed in 2005. It has 3174 square feet of finished living area above grade. There are 4 bedrooms and 5 bathrooms. There is a basement that is 1757 square feet that is unfinished. The garage's square feet is 815. The Assessor has classified the structure as a 2 Story home of Average quality construction. An exterior inspection was done on 7/24/15. Market Approach Summary The subject property has been classified as Residential for assessment purposes. Residential property value shall be determined solely by consideration of the Market Approach to Value {39- 1- 103 (5) (a), CRS}. As required by 39-1-104(10.2), CRS, the market value is determined by utilizing data from the period of one and one-half years immediately prior to June 30th, 2014. If sufficient comparable valuation data is not available within the eighteen-month time period, the assessor shall use market data from the five year period immediately prior to June 30th, 2014. When appropriate, all sales are to be time adjusted to the appraisal date of June 30th, 2014. Although the appraisal date is June 30, 2014, the physical characteristics are reflective of the property as of January 1, 2015. The comparable sales in this report were selected using county records and the Multiple Listing Services. The Weld County Assessor's Office has verified that the comparable sales are arms-length transactions based on review of the Real Property Transfer Declaration, telephone or personal confirmation interviews and physical inspections to confirm property characteristics at the time of sale. DEFINITION OF MARKET VALUE: The most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in other precisely revealed terms, for which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self interest, and assuming that neither is under undue duress. {The Appraisal Institute} The market value of the property as of June 30th, 2014is: Assessor's Indicated Value RESIDENTIAL $339,163 TOTAL: $339,163 Comparable 1 flRaifl-1 , I J 7. MM I 7 Lost . Comparable 2 , • 7, "hi ; „.... ,,,..,. ,---- ,c . it__ ,„a;, ,,,_,„. •s.,,„ .`t. � . , f r ti Comparable 3 Ilki + - ..,4 , •Ir ".. .; , ; a ti Saint :e '' ,' ilfFi' Lill! r U.21 I ' 013 0.187 002 .e >1 Comparable 3 `omparable 0 w 00 4 N 0.237 C 0.177 V 3.216 002 0.17005 to 001 002 U. 7 006 0.274 0.213 • ?' 0.213 18.469 014 007 Comparable _ 03 008 I IIbury Av Tilbury Av 0.221 ,e-----..._ -\ 0.177 009 001 002 003 004 r 11 0.23 0.177 0.213 C 010 �2 0.169 0.213 0.177 0.213 036.991 001 2.351 003 008 007 006 005 im 0.177 I huncieT11111 Av (7) 0.177 0.177 T 001 002 003 004 C 0.212 0.213 Q W '0.285012 0.249005 0.249011 0.249006 0.249010 0.249007 f 0.047 0.195 0.193 0.259 ?6 5 006 007 01 0.338008 012 011 010 009 008 007 0.237 0.375009 0.195 0.192 0.197 0.209 0.272 1 006 - f•{{ r� 2�8 0.181 0.18 0.178 1€e Av J � ^-"ter 0050 0B 0.221 •''.'I -. 0.268 �• 0.216 013 004 003 002 001 012 : "z 010 . 009 008 007 006 00 145 013 001 y 0.257 0219 0.24 1.301 009 0.20' Comparable 2 1 0.179 0.2' O 0.228 IenCT@I�6TAv 5.672 007 V 0:19 0.208 JJ 012 002 C 1 1681`0-2 0'212 X194 T 0.314 0:212 pica"'' Time Adjusted Sales Prices By law, sales prices are time adjusted to the appraisal date of June 30, 2014. An adjustment for time is made if during the sales collection period of January 2013 to June 30, 2014 the sale prices of properties have appreciated or depreciated due to inflation or deflation . We refer to the adjustment as a 'time' adjustment, although it is market conditions that are changing over time that creates the need for the adjustment. If market conditions have not changed, no adjustment is required even though considerable time may have elapsed . {C. R.S. 39-1-104 ...said level of value shall be adjusted to the final day of the data-gathering period. } Sales and resales of the same or similar properties are a good indication of the changes in market conditions over time . In addition, we run simple linear regression where we graph the sales and the month the sale occurred to indicate the trend of the market. This trend is tracked as a monthly rate of change. Since we consider one of the most important aspects of market value to be location, we determine our time trends by location, also known as economic area or neighborhood, and by the use of the property (vacant land, residential, commercial ) . This neighborhood had 350 sales and indicates a time adjustment of .86% per month . O O 1 .50- O 8 O O O U O 0 8 8 0 8 ;j1i ° jJii .U1 25- o §E ° ° i g 0 O 8 ° ® 0 a 0 O e 0 ° 8 i O $ 8 ° ® o 8 o u► 1 .i�i i- o O O ® O O O o 73 ® O 8 ° O O ° o cm O O O O O O O R: Linear = 0.177 -,n - i 1 I i I u0 5 .i 0 10.00 1 -7, 00 20.00 TIMEINTV WELD COUNTY ASSESSOR'S Sales Comparables Market Adjustment Grid Subject Comp it 1 Comp # 2 Comp Si 3 Sale Date 03/31/2014 05/23/2014 05/29/2014 Sale Price $0 291000 371500 354500 TmAdj Sale Price $0 293878 370655 355521 Parcel Number 131107116001 131107215005 131107102011 131107216003 Account Number R2368203 R2368103 R2351703 R2368403 Street Address 10979 EBONY ST 6495 TILBURY AV 6809 TENDERFOOT AV 10955 EBONY ST TOTALIMPSF 3174 2081 $0 3174 $0 3043 $0 TOTALLANDSF 9265 14206 $0 9561 $0 11663 $0 NBHDANDEXT 3033 - 01 3033 - 01 $0 3033 - 01 $0 3033 - 01 $0 OCCUPANCY Single Family Resid Single Family Residentia $0 Single Family ResidentiE $0 Single Family Residentia SO Quality Average Average $0 Average $0 Average $0 Condition Typical Typical $0 Typical $0 Typical $0 Built-As Description 2 Story 2 Story $0 2 Story $0 2 Story $0 Residential SF 3174 2081 $54,650 3174 $0 3043 $6,550 Baths 5 4 $6,000 5 $0 3 $12,000 Basement Sq Feet 1757 864 $15,181 1209 $9,316 1400 $6,069 Basement Finish 0 100 ($1 ,500) 0 $0 0 $0 Basement Walkout 0 0 $0 0 $0 0 $0 Garage Total SF 815 627 $0 815 $0 640 $0 Garage - Attached 815 627 $7,332 815 $0 640 $6,825 Garage - Detached 0 0 $0 0 $0 0 $0 Bonus Room - Tot SF 0 0 $0 0 $0 0 $0 Land Adjustment 40000 40000 $0 40000 $0 40000 $0 Out Building Adjustment 0 0 $0 0 $0 0 $0 Year Built 2005 2003 $1,000 2005 $0 2008 ($1,500) Adjusted Year Built 2005 2003 $0 2005 $0 2008 50 Final Market Value 5339.163.00 $ Adjustment $82,663.00 $ Adjustment $9,316.00 $ Adjustment $29,944.00 Final Market Value / SF $106.86 Gross % Adjustment 29.1492% Gross % Adjustment 25134% Gross % Adjustment 9.2664% Net % Adjustment 28.1283% Net % Adjustment 2.5134% Net % Adjustment 8.4226% Adjusted Sales Price $376,541.00 Adjusted Sales Price $379,971.00 Adjusted Sales Price $385,465.00 Adjusted Sales Price / SF $118.63 Adjusted Sales Price / SF 5119.71 Adjusted Sales Price / SF $121.44 M 1a* ral r ImEN dr_ ' A ' w W atatlen Ln m m m s Ct m Cr 7r �t -D 4 N o Li) rn a� N 00 00 rn O 00 cr VI C) U a. � O 0 m oo r-I Ol Cr m Ol N Cr) m Ct gfi N N CU 0 U_ N s- C2- 0.10 on > CD O O O O O O O O O O O O O O 0 0 0 0 0 O Li) Li) O O G1 Lll O r- 1 `H O L.n N Ql Ol •- m m m N N Q. Vf CU G) = -0 0) C 0) a D a) cu > t 0) Q(0. I > 4J Q ma tn 4_, cn O 4-' { 0 f0 D C CU C) Z -0 C _ c 4) W d.) ._ D L• (/� Ln k (l'1 O Li') Ol Li) Ol N Ll1 al 0 Ol r1 > ` lD O 00 d' lD CD r lD LID lD WO Cr Cr Cr Cr r-I r-I CT) O O m •71- cm N O rl CU 73 lc) Lll Lll �t N O O O O O rl Jo 'S NOTICE OF DETERMINATION RECEIVED Christopher M . Woodruff JUL 1 7 204r Date of Notice : 6/30/2015 Weld County Assessor Telephone : ( 970) 353-3845 1400 N 17th Ave WELD COUNTY Fax : ( 970) 304-6433 Greeley , CO 80631 COMMISSIONERS Office Hours : 8 : 00AM - 5 : 00PM ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R2368203 2015 2556 FIR SB L1 BLK16 SAGEBRUSH W HOLCOMB MATTHEW B 10979 EBONY ST 10979 EBONY ST FIRESTONE , CO 000000000 0 FIRESTONE , CO 80504-5257 cc >- - cc w a O a ASSESSOR' S VALUATION PROPERTY CLASSIFICATION ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER REVIEW REVIEW RESIDENTIAL 339 , 163 339, 163 TOTAL $339,163 $339, 163 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 : ALO1 - 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 2013/2014 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 refer to the reverse side of this notice for additional information . Agent ( If Applicable) : CC • cW 1 // 7 2015-2402 AS009 ) AP PEAL?'PRPOEOPRES County Board of Equalization Hearings will be held from July 29 through August 5 at 1150 O Street. To appeal the Assessor's decision, complete the Petition,to the County Board of Equalization shown below, and mail or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 To preserve your appeal rights, your Petition to the County Board of Equalization must be 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 be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of 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 District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.aov/baa telephone number. Binding 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 a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2014? (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.) $ 3 leli aa0 What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roil, original installed cost, appraisal, tc.) n liad 4 c e J O - (&F c 4 c o p4ka 'fe 4 ,,e Ales - sc O 4,►.�4 �%evf 0c a.'z c fro 994 G v&sc a4- Civt j2f d v* c hivev 4�fl value ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on n ttach ents heret re true and complete. X13-931-55'a 7//1//s Signature Telephone Number Date Email Address Attach letter of authorization signed by property owner. 15-DPT-AR PR 207-08/13 R2368203 8429216 10979 Ebony Street Comparables Sale Date address price sq ft price/sq ft 06/10/14 6650 Sunburst Avenue 305,000.00 3950 77 05/30/14 10955 Ebony Street 354,500.00 4406 80 05/23/14 6809 Tenderfoot Avenue 371,500.00 4383 85 04/01/14 6495 Tilbury Street 291,000.00 2945 99 02/14/14 6619 Sunburst Avenue 290,000.00 2776 104 avg price/ft 89 gA`-0 e I ' ,. . 1.-t- _,.. O V\ O N O _ la ID tv jii IN Pi • (Li i i i r E V `t O O Z En� • C O g c O N • �w a .,",4""..4o CLERK TO THE BOARD \3/41/4 � 1861 � � . PHONE ( 970 ) 336 -7215 , EXT 4226 FAX ( 970 ) 352 -0242 7111EW WEBSITE : www . co . weld . co . us 1150 O STREET P . O . BOX 758 r GREELEY CO 80632 uGoThNTYç1----t July 22 , 2015 HOLCOMB MATTHEW B 10979 EBONY ST FIRESTONE , CO 805045257 Account No . : R2368203 Dear Petitioner( s ) : The Weld County Board of Equalization has set a date of July 29 , 2015 , at or about the hour of 2 : 00 PM , to hold a hearing on your valuation for assessment . This hearing will be held at the Weld County Administration Building , Assembly Room , 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition . The Weld County Assessor or his designee will be present . The Board will make its 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 5 , 2015 , and mailed to you on or before August 12 , 2015 . Because of the volume of cases before the Board of Equalization , most cases shall be limited to 10 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 . If you wish to obtain the data supporting the Assessor' s valuation of your property , please submit a written request directly to the Assessor's Office by fax ( 970) 304-6433 , or if you have questions , call ( 970 ) 353-3845 . Upon receipt of your written request , the Assessor will notify you of the estimated cost of providing such information . Payment must be made prior to the Assessor providing such information , at which time the Assessor will make the data available within three ( 3 ) working days , subject to any confidentiality requirements . AS0091 HOLCOMB MATTHEW B - R2368203 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 , BOARD OF EQUALIZATION -darstrAtAti 9o: uiSee Esther E . Gesick Clerk to the Board Weld County Board of County Commissioners cc : Christopher Woodruff, Assessor AS0091 Hello