PROCEEDINGS OF THE BOARD OF EQUALIZATION

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1 The Board of County Commissioners met in special session held at the County Administrative Office Board Room at 2:00 p.m. Those present: Gary Ellis, Chairman; Ronald Henderson, Vice-Chairman; David White, Commissioner; Marie Simons, Deputy Clerk to the Board. A. WELCOME PLEDGE OF ALLEGIANCE ROLL CALL: Ronald Henderson District 1 Present Gary Ellis, District 2 Present David White, District 3 Present THE BOARD OF COUNTY COMMISSIONERS CONVENED AS THE MONTROSE COUNTY BOARD OF EQUALIZATION: B. BOARD OF EQUALIZATION, Hearing Officers Jim Isler (Residential) and John Nisley (Commercial), request to present recommendations for possible action on property tax appeals submitted and heard July 25 through July 27, 2011: Monday, July 25, 2011 Commercial 8:30 a.m. F&S Tax Consultants Schedules #R , R , R , R Commercial West 69 th Way #R , R , R mins ea Arvada CO Deny Approve x Partial Approval Foster Farms LLC 2009 Petition for Abatement- presented by the assessor and 2009 Petition for Abatements- the following abatements were recommended by the Assessor: Parcel Location R Pea Green $ $2, R Banner Road $1, $2, R Amber Road $1, $2, R Holly $2, $2, R David Road $1, $2, R High Mesa $1, $2, R Easter Road $1, $2, COMMISSIONER HENDERSON MOVED TO APPROVE THE FOSTER FARMS LLC 2009 PETITION FOR ABATEMENT ON SCHEDULE NUMBERS R FOR $ , R FOR $2,014.96, R FOR $2, , R FOR $2,245.36, ROO11259 FOR $2,056.00, R FOR $2,055.56, R FOR $2, COMMISSIONER WHITE SECONDED. MOTION CARRIED 1

2 9:00 a.m. Tri-Smith LLC Schedule #R Commercial P.O. Box 197 Montrose CO Deny Approve Partial Approval x Assessor placed emphasis on older sales, which raised the value above the correct value for the date of value of the report. The income approach was not used, and the fact that the property is still under remediation for gas plumes and fumes was verified but not considered by the assessor, as the market would, in my opinion. A full description of reasoning was included in the hearing officer forms. ORIGINAL ACTUAL VALUATION ADJUSTED ACTUAL VALUATION Land $ 105,000 Land $ 83,750 Improvements $ 267,040 Improvements $ 148,650 Personal Property $ Personal Property $ Total Actual Value $ $372,040 otal Actual Value $ 232,400 COMMISSIONER WHITE MOVED TO PARTIALLY APPROVE THE TRI-SMITH LLC PETITION FOR ABATEMENT ON SCHEDULE NUMBER R ADJUSTED ACTUAL VALUATION FROM $372,040 TO $232,400. COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 10:00 a.m. Richard & Nancy Strakbein Schedule #R & R Commercial 1521 Dover Road Residential Montrose CO WITHDRAWN 7/15/2011 Deny Approve Partial Approval 11:00 a.m. Summit West LLC Schedule #R Commercial Sunnyside Road Montrose CO STIPULATED Deny Approve x Partial Approval Signed stipulation received with the following adjustment: Prior valuation Adjusted valuation Commercial land $83,370 $83,370 Commercial Improvements $354,980 $264,620 Residential improvements $52,010 $52,010 TOTALS: $490,360 $400,000 2

3 1:00 p.m. Fred R Schneider 1985 Trust & Sandra L Duncan 2008 Living Trust Schedule #R Commercial 2210 Hatton Place R , R , R Montrose CO Deny Approve Partial Approval x R005102: Recommendation to lower from $246,310 to $219,310, with the $27,000 difference being the reduction in value to a second house on the property on blocks. R : The petitioner presented a sale that occurred in 2011, well after the statutory period for use of the sale. Recommendation: No value change from $265,930. R : The petitioner presented a sale that occurred in 2011, well after the statutory period for use of the sale. Recommendation: No value change from $262,390. R : The assessor s presentation indicated a lower land value than the property card indicated. This would lower the overall value by $41,120. Recommendation to lower the land value from $1,441,120 to $1,400,000, and adding the total improvement value of $101,730 would indicate a change from $1,542,850 to $1,501,730. COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE THE FRED SCHNEIDER 1985 TRUST & SANDRA L DUNCAN 2008 LIVING TRUST APPEAL FOR ABATEMENT TO LOWER VALUATION ON SCHEDULE NUMBERS R FROM $246,310 TO $219,310 AND R $1,542,850 TO $1,501,730. COMMISSIONER WHITE SECONDED. MOTION CARRIED COMMISSIONER HENDERSON MOVED TO DENY THE FRED SCHNEIDER 1985 TRUST & SANDRA L DUNCAN 2008 LIVING TRUST APPEAL FOR ABATEMENT ON SCHEDULE NUMBERS R AND R COMMISSIONER WHITE SECONDED. MOTION CARRIED 2:00 p.m. Marvin Poer & Company Schedule #R Home Depot Commercial th Street Suite 1175 Denver CO Deny x Approve Partial Approval Petitioner requested administrative denial. COMMISSIONER WHITE MOVED TO DENY THE MARVIN POER & COMPANY APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 3

4 3:00 p.m. Andrew Duncan Schedule #R Commercial 239 North 9 th Street Montrose CO Deny Approve Partial Approval x Based on the assessors analysis of the land, buildings, income and sales comparison a reduction from $2,265,770 to $1,650,000 was recommended. The actual income stream of the property is far below that estimated by the assessor, and the values from the cost and sales approaches used old sales in the case of the land value, and a sale in Delta County for the only improved sale, adjusting with no true support. No analysis of income between the sale property and the subject was completed, so comparison on a per unit basis, or using a multiplier of income could not be completed. Using the assessor s information in the cost approach, corrected as explained in the hearing officer form would indicate a value of under $1,900,000, with the assessor s income approach, after correction, indicating a value of just over $1,560,000. Recommendation: The reduction to $1,650,000.00, of which $386,000 is land. COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE THE ANDREW DUNCAN APPEAL FOR ABATEMENT TO LOWER VALUATION ON SCHEDULE NUMBER R FROM $1,650, TO $1,560,000. COMMISSIONER WHITE SECONDED. MOTION CARRIED 4:00 p.m. Weststar Development LLC Schedule #R Commercial 3740 Grand Mesa Drive Montrose CO Deny Approve Partial Approval X The assessor valued the property by the income approach, however, the income was overstated by the assessor, based on the petitioner s actual income statement. Expenses were underestimated by the assessor, but only slightly. An estimate of 80% expense burden, which presented an expense burden of roughly $7,000 more than the assessor s estimate. Using the assessor s capitalization rate of 13.3% indicated a value of $1,405,000, which would include personal property. Deducting the assessor s figure of $369,030 for personal property indicated a resulting value of $1,036,200. Recommendation: A total of $1,036,200, with the allocation of $200,000 to land and $836,200 to improvements. COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE THE WESTSTAR DEVELOPMENT LLC APPEAL FOR ABATEMENT TO LOWER VALUATION ON SCHEDULE NUMBER R TO $1,036,200. COMMISSIONER WHITE SECONDED. MOTION CARRIED Tuesday, July 26, :00 a.m. Waterfall Canyon LLC, Deer Trail Development LLC Schedule #R , R Commercial RC Development LLC R , R , R , P.O. Box 239 R , R Montrose CO Deny Approve Partial Approval x R : Has had agricultural lease in place since 2007 for all acres. The assessor has acres of 4

5 irrigated land classified agricultural, with the balance of as development land. The property has a farm/ranch residence. It appears to me that the petitioner has met statutory requirements for agricultural classification. The assessor representative did not know how the GIS derived the land area for development land. Recommendation was for reclassification to agricultural classification. R : This was a vacant commercial lot that has excess development requirements and a special improvement district note of approximately $150,000. The assessor used three sales, but all were from None of the sales were adjusted for the atypical development costs by the assessor. The closest in size was not adjusted for what the evaluator believe is a superior location. The value conclusion was $2.95 per sf, when the best two sales indicated value range from $2.17 to $2.69 per sf, using a 10% downward adjustment in the most comparably sized sale. Concluding a value of $2.50 per sf, and deducting the note of $150,000 indicates a recommended value at $129,400. R , R , R : The assessor had one 2010 sale with indicated values of $6.60 for two parcels and $6.99 for the third. Three of the other four sales were from 2006, with one of the four from January of While they were time adjusted, the 2010 sale would indicate they were not adjusted downward enough. In addition, the indication of $6.99 per s.f. did not adequately consider the location of the subject parcel as was done in the other two properties. All three parcels were valued at $6.60 per square ft recommended values were: R : $211,100, R : $288,170, R : $186,500. R , R : The assessor presented a cost and income analysis for valuation. The petitioner presented actual income and expense data, but the data was combined for the two parcels. Within the assessor s cost approach, in the land valuation, sale, sale and sales were used, but emphasis was not placed on the 2010 sale as it should have been. Additionally, the cost approach added 15% entrepreneurial profit, which does not exist in a down market. Correcting these items indicated a value for R at $2,148,000 and $830,100 for R The assessor presented an income analysis for both parcels separately, while the petitioner s data combined the income and expenses for both parcels. The assessor s figures were far in excess of the petitioners actual income stream, combining the assessors two income figures. Expenses presented by the assessor were understated, compared to actual expenses. The petitioner did not, however, present a clear income picture for each parcel, making this approach to value difficult to even reconstruct. Therefore emphasis was placed on the corrected figures in the cost approach presented by the assessor. Recommendation: Parcel R : $2,148,000, and for Parcel R : $830,100. COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE THE WATERFALL CANYON LLC, DEER TRAIL DEVELOPMENT LLC APPEAL FOR ABATEMENT TO CHANGE CLASSIFICATION TO AGRICULTURAL ON SCHEDULE NUMBER R COMMISSIONER WHITE SECONDED. MOTION CARRIED COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE THE WATERFALL CANYON LLC, DEER TRAIL DEVELOPMENT LLC APPEAL FOR ABATEMENT TO REDUCE VALUATION ON SCHEDULE NUMBER R TO $129,400. COMMISSIONER WHITE SECONDED. MOTION CARRIED COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE THE WATERFALL CANYON LLC, DEER TRAIL DEVELOPMENT LLC APPEAL FOR ABATEMENT TO REDUCE VALUATION ON SCHEDULE NUMBERS R TO $288,170, R TO $211,100, R $186,500. COMMISSIONER WHITE SECONDED. MOTION CARRIED 5

6 COMMISSIONER WHITE MOVED TO PARTIALLY APPROVE THE WATERFALL CANYON LLC, DEER TRAIL DEVELOPMENT LLC APPEAL FOR ABATEMENT TO REDUCE VALUATION ON SCHEDULE NUMBERS R TO $2,148,000, R TO $830,100. COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 10:00 a.m. Oxbow Crossing Real Estate I LLC Schedule #R , R , R Commercial P.O. Box 239 R Montrose CO Deny Approve X Partial Approval R and R : Assessor presented a cost and income analysis for valuation. The petitioner presented actual income and expense data, but the data was combined for the two parcels. Within the land valuation in the assessor s cost approach, sale, and sales were used, but emphasis was not placed on the 2010 sale as it should have been. Additionally, the cost approach added 15% entrepreneurial profit, which does not exist in a down market. Correcting these items indicated a value for R19344 at $3,024,500 and $2,872,050 for R The assessor presented an income analysis for both parcels separately, while the petitioner s data combined the income and expenses for both parcels. The assessor s figures were far in excess of the petitioners actual income stream, combining the assessors two income figures. Expenses presented by the assessor were understated, compared to actual expenses. The petitioner did not, however, present a clear income picture for each parcel, making this approach to value difficult to even reconstruct. Therefore, emphasis was placed on the corrected figures in the cost approach presented by the assessor. Recommendation: Parcel R : $3,024,500, and for Parcel R : $2,872,050. R and R : The assessor s land analysis used one 2010 sale, sale and sales. Although the older sales were adjusted for time, the matched pair analysis of the 5 sales indicates the adjustment downward was not adequate. The concluded land value by the assessor was high for both properties. Additionally, the cost approach added 15% entrepreneurial incentive, which typically does not exist in a downward trending market. Correcting these items indicated a value for R19346 at $917,541 and $2,021,233 for R The assessor presented an income analysis for both parcels separately, while the petitioner s data combined the income and expenses for both parcels. The assessor s figures were far in excess of the petitioners actual income stream, combining the assessors two income figures. Expenses presented by the assessor were understated, compared to actual expenses. The petitioner did not, however, present a clear income picture for each parcel, making this approach to value difficult to even reconstruct. Therefore emphasis was placed on the corrected figures in the cost approach presented by the assessor. Recommendation: Parcel R $917,541, and for Parcel R $2,021,233. COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE OXBOW CROSSING REAL ESTATE 1 LLC APPEAL FOR ABATEMENT TO REDUCE VALUATION ON SCHEDULE NUMBERS R TO $3,024,500 AND R TO $2,021,233. COMMISSIONER WHITE SECONDED. MOTION CARRIED COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE OXBOW CROSSING REAL ESTATE 1 LLC APPEAL FOR ABATEMENT TO REDUCE VALUATION ON SCHEDULE NUMBERS R TO $917,541 AND R TO $2,021,233. COMMISSIONER WHITE SECONDED. MOTION CARRIED 6

7 11:00 a.m. Robert Luppi Schedule #R Commercial Manacor Mission Viejo CA Stipulated Deny Approve Partial Approval A stipulation to value was received, signed by the petitioner and the assessor in the amount of $650,000, a reduction from the prior valuation of $685,500. 1:00 p.m. 1 ST Net Real Estate Svcs Inc. Schedule #R & R Commercial 333 South Wadsworth Blvd #200 Lakewood CO Deny Approve Partial Approval x R : A cost approach was provided by the assessor, adding an entrepreneurial profit to the depreciated cost. The profit does not typically exist in a down market, and eliminating it gave a value of $3,555,706. The petitioner provided an unsigned appraisal that indicates it is a consulting report, with a value range from $3,490,000 to $3,630,000, and a concluded value of $3,560,000. In this case, recommendation: A value of $3,600,000, with $885,000 of that being land and $2,745,000 being improvements. R : Involves a very complex situation with a property adjacent to railroad land, with the building encroaching on the railroad land. This land is leased to the property owner, but the lease can be cancelled with 30 days notice. Since the lease has been in place for 5 years, the likelihood of that occurring is probably not high, but it is possible. The assessor cost approach was corrected for the inclusion of entrepreneurial profit, and that approach would indicate a value of $1,229,280. The income approach presented by the assessor was incorrect, since it assumed income in perpetuity, which is not proper in a lease situation. The petitioner presented data that would indicate the improvements encroach on the lease land, which is not a problem is the lease stays in force. If the lease cancels, the value from the improvements could change substantially, but that has not occurred. Recommendation: A value of $1,229,280, based on the assessor s report, with $220,000 of that value being the land, and $1,009,280 being the improvement value. COMMISSIONER WHITE MOVED TO PARTIALLY APPROVE THE 1 ST NET REAL ESTATE SVCS INC APPEAL FOR ABATEMENT TO REDUCE VALUATION ON SCHEDULE NUMBERS R TO $3,600,000. COMMISSIONER HENDERSON SECONDED. MOTION CARRIED COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE OXBOW CROSSING REAL ESTATE 1 LLC APPEAL FOR ABATEMENT TO REDUCE VALUATION ON SCHEDULE NUMBERS R TO $917,541 AND R TO $1, COMMISSIONER WHITE SECONDED. MOTION CARRIED 7

8 2:00 p.m. Sobain Enterprises Schedule #R Commercial 857 South Avenue Grand Junction CO Deny Approve Partial Approval x In the assessors report, sales were presented without any adjustment. No value was concluded from the sales. The cost approach was presented without any land value support, and used a 1 year effective age for a 6 year old building. The petitioner presented compelling evidence that the land should be worth no more than $2.17 per sf rather than the $2.50 used by the assessor. This would lower the land value from $98,450 presented in the report to $85,500. The improvements would experience some obsolescence in the market, and that factor was not analyzed by the assessor. Heavier physical obsolescence would also be noted, and applying 10% obsolescence and then depreciating 15% for a 6 year age over a 40 year life, the cost approach would indicate an improvement value of $226,800. Adding the depreciated value of site improvements, using a 6 year effective age with a 20 year life would add $15,800 for a value of the improvements totaling $242,600. Adding the land value of $85,500 indicates a total value of $328,100. COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE THE SOBAIN ENTERPRISES APPEAL FOR ABATEMENT TO REDUCE VALUATION ON SCHEDULE NUMBER R TO $328,100. COMMISSIONER WHITE SECONDED. MOTION CARRIED 3:00 p.m. Jessop & Associates, Inc. Schedule #R Commercial P.O. Box Salt Lake City UT Stipulated Deny Approve Partial Approval Stipulated at $850,000 4:00 p.m. Jim Schwalls & Associates Inc. Schedule #R & R Commercial P.O. Box 3075 McKinney Texas Deny x Approve Partial Approval Schedule Number R stipulated at $1,650,000 Schedule Number R withdrawn Wednesday, July 27, :00 a.m. Merchant Drive LLC Schedule #R Commercial 870 Grant Place Boulder CO Deny Approve Partial Approval x 8

9 The assessor presented one 2008 sale in the sales comparison approach, and adjusted it down for time, but up for age. No discussion was presented about the location of the sale on N Townsend, with the subject on Merchant Drive. Access is inferior, as is visibility. The sale occurred at an adjusted price of $ per square ft and if applied to the subject indicates an improvement value of $815,307, which may be high due to inadequate time adjustment. In the cost approach, the land analysis used sales from 2005, 2007 and 2008, and put minimal emphasis on the most recent sale, which indicated the low end of the value range at $3.85 per square ft Using that figure indicates a land value at $142,550. The improvement value showed no depreciation for a 3 year old improvement, and also added entrepreneurial profit, which typically does not exist in a down market. Deducting 5% for depreciation and eliminating the profit, the cost approach would indicate a value at $631,671 for the improvements. Adding land of $142,550 indicates a value of $774,200, rounded. Recommendation: A value of $774,200, of which $142,550 is land and $631,650 is improvement value. COMMISSIONER WHITE MOVED TO PARTIALLY APPROVE THE MERCHANT DRIVE LLC APPEAL FOR ABATEMENT TO REDUCE VALUATION ON SCHEDULE NUMBER R TO $774,200. COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 10:00 a.m. Downey & Murray LLC (Thomas Downey) Schedule #R , R , R Commercial 383 Inverness Parkway, Suite 300 Barber RV Englewood CO Stipulated Deny Approve Partial Approval R : Stipulated to $304,000 R : Stipulated to $458,400 R : Stipulated to $537,600 11:00 a.m. Aegis Property Tax Specialists Schedule #R Commercial th Avenue South City Market South Nashville TN Deny Approve Partial Approval R : Stipulated to $7,150,000 1:00 p.m. Patara Midstream LLC Schedule # P , P Commercial Deny x Approve Partial Approval This was an appeal of personal property value, which has unique rules. The petitioner did not provide a list of equipment, and the assessor cannot, by statute, divulge a prior owner s list to the new owner. Without details currently available, no values appear to be able to be changed. The agent stated the property had sold; however, it was allocation of from the sale of a much larger set of properties, which the assessor stated cannot be used, by statute. 9

10 COMMISSIONER WHITE MOVED TO DENY THE PATARA MIDSTREAM LLC APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER P COMMISSIONER HENDERSON SECONDED. MOTION CARRIED Monday, July 25, 2011 RESIDENTIAL 8:30 a.m. Gene K & Catherine Marable Sr. & Gene Marable Jr. Schedule #R Residential P.O. Box 385 #R , #R Hollywood AL Absent Deny Approve X Partial Approval COMMISSIONER HENDERSON MOVED TO APPROVE THE GENE K & CATHERINE MARABLE SR. & GENE MARABLE JR. APPEAL FOR ABATEMENT FOR THE REBATE FOR 2009 PROPERTY TAXES OF $ AND $ FOR 2010 PROPERTY TAXES OF $ FOR SCHEDULE NUMBER R ; FOR 2009 PROPERTY TAXES OF $ FOR 2009 PROPERTY TAXES AND $ FOR 2010 PROPERTY TAXES FOR SCHEDULE NUMBER R COMMISSIONER ELLIS SECONDED. MOTION CARRIED COMMISSIONER HENDERSON MOVED TO DENY THE GENE K & CATHERIN MARABLE SR. & GENE MARABLE JR. APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER ELLIS SECONDED. MOTION CARRIED 9:00 a.m. William & Shelley Martin Schedule #R Residential Road Grand Junction CO COMMISSIONER HENDERSON MOVED TO DENY THE WILLIAM & SHELLEY MARTIN APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER ELLIS SECONDED. MOTION CARRIED 9:30 a.m. Cisco & Nora Martinez Schedule #R Residential Otter Road Montrose CO COMMISSIONER HENDERSON MOVED TO DENY THE CISCO & NORA MARTINEZ APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER ELLIS SECONDED. MOTION CARRIED 10

11 10:00 a.m. Duane & Jean Granberg Schedule #R Residential Circle Montrose CO COMMISSIONER HENDERSON MOVED TO DENY THE DUANE & JEAN GRANBERG APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER ELLIS SECONDED. MOTION CARRIED 10:30 a.m. Wayne C. Torok Schedule #R Residential Mapleridge Boulevard Avon OH COMMISSIONER HENDERSON MOVED TO DENY THE WAYNE C. TOROK APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER ELLIS SECONDED. MOTION CARRIED 11:00 a.m. Cedar Creek Vineyards LLC Schedule#R , R , R , R Vacant Land Sunshine Road R , R , R , R , 1 hr. Montrose CO R , R , R , R , R COMMISSIONER HENDERSON MOVED TO DENY THE CEDAR CREEK VINEYARDS LLC APPEAL FOR ABATEMENT FOR SCHEDULE NUMBERS R , R , R , R , R , R , R , R R , R , R , R , R COMMISSIONER WHITE SECONDED. MOTION CARRIED 1:00 p.m. Earth Development LLC Schedule #R , R , R Residential P.O. Box 1898 Crested Butte, CO COMMISSIONER HENDERSON MOVED TO DENY THE EARTH DEVELOPMENT LLC APPEAL FOR ABATEMENT FOR SCHEDULE NUMBERS R , R , AND R COMMISSIONER WHITE SECONDED. MOTION CARRIED 11

12 1:30 p.m. Deborah Jean Elton Schedule #R Residential 1360 Kensington Salt Lake City UT COMMISSIONER HENDERSON MOVED TO DENY THE WAYNE C. TOROK DEBORAH JEAN ELTON APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER WHITE SECONDED. MOTION CARRIED 2:00 p.m. Ed & Ruth Kneese Schedule #R Residential / Ag Marine Road Montrose CO Commissioner Ellis recused himself from this appeal due to his close friendship with the Kneese s. COMMISSIONER WHITE MOVED TO DENY THE ED & RUTH KNEESE APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 2:30 p.m. B&S Gray Investments LLC Schedule #R , R , R , Residential / Ag 5945 Highway 348 R , R , R Olathe CO COMMISSIONER HENDERSON MOVED TO DENY THE B&S GRAY INVESTMENTS LLC APPEAL FOR ABATEMENT FOR SCHEDULE NUMBERS R , R , R , R , R , R COMMISSIONER WHITE SECONDED. MOTION CARRIED 3:00 p.m. Martin Charles Ball Schedule #R Residential / Ag 7997 South River Road Olathe CO Deny Approve Partial Approval X COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE THE MARTIN CHARLES BALL APPEAL AND TO REDUCE VALUE OF SCHEDULE #R TO $277,070. COMMISSIONER WHITE SECONDED. MOTION CARRIED 12

13 3:30 p.m. Norman & Dena Brooks Schedule #R Residential / Ag P.O. Box 3329 Montrose CO COMMISSIONER WHITE MOVED TO DENY THE NORMAN & DENA BROOKS APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 4:00 p.m. Robert & Lori Schwab Schedule #R Residential 3117 Ivy Drive Montrose CO COMMISSIONER HENDERSON MOVED TO DENY THE ROBERT & LORI SCHWAB APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER WHITE SECONDED. MOTION CARRIED 4:30 p.m. Thomas Cheney & James Renfrow Schedule #R (stipulated) & R Residential 2400 Columbine Lane Montrose CO Deny Approve Partial Approval X COMMISSIONER WHITE MOVED TO PARTIALLY APPROVE THE THOMAS CHENEY & JAMES RENFROW APPEAL AND TO REDUCE VALUE OF SCHEDULE #R TO $105,000. COMMISSIONER HENDERSON SECONDED. MOTION CARRIED Tuesday, July 26, :30 a.m. Alan & Rhonda Boyles Schedule #R Residential / Ag P.O. Box 3514 Montrose CO Deny Approve Partial Approval X COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE THE ALAN & RHONDA BOYLES APPEAL AND TO REDUCE VALUE OF SCHEDULE #R TO $175,000. COMMISSIONER WHITE SECONDED. MOTION CARRIED 13

14 9:00 a.m. Robert L. Olson Schedule #R Residential Opossum Lane Vacant land Montrose CO COMMISSIONER WHITE MOVED TO DENY THE ROBERT L OLSON APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 9:30 a.m. LMR Partnership Schedule #R Residential P.O. Box 706 Vacant land Nucla CO Deny Approve Partial Approval X COMMISSIONER HENDERSON MOVED TO PARTIALLY APPROVE THE LMR PARTNERSHIP APPEAL AND TO REDUCE VALUE OF SCHEDULE #R TO $89,880. COMMISSIONER WHITE SECONDED. MOTION CARRIED 10:00 a.m. Ronald Kanter Schedule #R Residential P.O. Box 1099 Telluride CO COMMISSIONER WHITE MOVED TO DENY THE RONALD KANTER APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 10:30 a.m. Timothy & Diane Lund Schedule #R Residential Solitude Road Montrose CO COMMISSIONER HENDERSON MOVED TO DENY THE TIMOTHY & DIANE LUND APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER WHITE SECONDED. MOTION CARRIED 14

15 11:00 a.m. Cara & Paula Curtis Schedule #R Residential 2530 Iris Court Montrose CO COMMISSIONER WHITE MOVED TO DENY THE CARA & PAULA CURTIS APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 11:30 a.m. David & Carla MacKown Schedule #R Residential P.O. Box 8 Placerville CO Deny Approve X Partial Approval COMMISSIONER WHITE TO APPROVE THE DAVID & CARLA MACKOWN APPEAL AND REDUCE VALUE OF SCHEDULE #R TO $190,000. COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 1:00 p.m. Peppertree South LLC Schedule #Below: Residential 500 Fairfax Denver CO R , R , R , R , R , R , R R , R , R , R , R , R , R R , R , R , R , R , R , R R , R , R , R , R , R , R R , R , R , R COMMISSIONER WHITE MOVED TO DENY THE PEPPERTREE SOUTH LLC AND CORRECT AND RAISE THE VALUATION OF SCHEDULE NUMBER R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240, R , R , R , R , R TO $26,920, R TO $25,240, R TO $25,240, R TO $25,240, R TO $25,240 TO $25,240, R TO $25,240, R , R , R , R , R , R TO $34,260, R TO $34,260, R TO $342,316, R TO $48,000. COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 15

16 2:00 p.m. David Grove Schedule #M Residential Foxrun Road mobile home Montrose CO Deny Approve Partial Approval X COMMISSIONER WHITE MOVED TO PARTIALLY APPROVE THE DAVID GROVE APPEAL AND TO REDUCE VALUE OF SCHEDULE #M060078TO $50,000. COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 2:30 p.m. Craig and Mediatrica Greager Schedule #R Residential P.O. Box 548 Norwood CO COMMISSIONER HENDERSON MOVED TO DENY THE CRAIG & MEDIATRICA GREAGER APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER WHITE SECONDED. MOTION CARRIED 3:00 p.m. Gregory May Schedule #R Residential Newport Drive Montrose CO COMMISSIONER HENDERSON MOVED TO DENY THE GREGORY MAY APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER WHITE SECONDED. MOTION CARRIED 3:30 p.m. Robert Thomas Schedule #R , R , R , Residential 400 South 3 rd Street R , R , R ½ hr Assessor Montrose CO STIPULATED TO AGRICULTURAL ½ hr Petitioner Deny Approve X Partial Approval 4:30 p.m. James Garber / Pamela Stewart Schedule #R Residential 3217 Yarrow Way Montrose CO COMMISSIONER WHITE MOVED TO DENY THE JAMES GARBER / PAMELA STEWART APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 16

17 Wednesday, July 27, :30 a.m. Jon Sering / Pamela Hartsen Schedule #R Residential 3516 Chestnut Drive Montrose CO Absent COMMISSIONER HENDERSON MOVED TO DENY THE JON SERING / PAMELA HARTSEN APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER WHITE SECONDED. MOTION CARRIED 9:00 a.m. Seminar Phoenix LLC Schedule #R Residential 2304 West Shaw Avenue no supporting material submitted Fresno CA COMMISSIONER HENDERSON MOVED TO DENY THE SEMINAR PHOENIX LLC APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER WHITE SECONDED. MOTION CARRIED 9:30 a.m. Eric Bergman Schedule #R Residential 711 LaPorte Avenue Fort Collins CO COMMISSIONER WHITE MOVED TO DENY THE ERIC BERGMAN APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 10:00 a.m. Paul & Carolyn Wheelock Schedule #R Residential 4045 Birdie Court Lewiston ID COMMISSIONER HENDERSON MOVED TO DENY THE PAUL & CAROLYN WHEELOCK APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER WHITE SECONDED. MOTION CARRIED 17

18 10:30 a.m. Gary & Patricia Culver Schedule # R , R , R , Residential Spring Creek Road R , R , R , R , ½ hr Assessor Montrose CO R , R , R , R , ½ hr Petitioner R , R Deny X Approve X Partial Approval COMMISSIONER HENDERSON MOVED TO DENY THE GARY & PATRICIA CULVER APPEAL FOR ABATEMENT FOR SCHEDULE NUMBERS R , R , R , R , R , R , R , R , R , R AND R COMMISSIONER WHITE SECONDED. MOTION CARRIED COMMISSIONER HENDERSON TO APPROVE THE GARY & PATRICIA CULVER APPEAL AND REDUCE VALUE OF SCHEDULE NUMBER R TO $193,360 AND R TO $156,770. COMMISSIONER WHITE SECONDED. MOTION CARRIED 11:30 a.m. Derren & Shauna Tippets Schedule #R Residential Ranger Road Montrose CO Absent COMMISSIONER WHITE MOVED TO DENY THE DERREN & SHAUNA TIPPETS APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER HENDERSON SECONDED. MOTION CARRIED 1:00 p.m. Laurie Anne Towns Schedule #R Residential 4802 Tiara Drive, apt 203 Huntington Beach CA COMMISSIONER HENDERSON MOVED TO DENY THE LAURIE ANN TOWNS APPEAL FOR ABATEMENT FOR SCHEDULE NUMBER R COMMISSIONER WHITE SECONDED. MOTION CARRIED 18

19 With no further business coming before the Board, the Board of County Commissioners adjourned at 4:50 p.m. ATTEST: Francine Tipton-Long, County Clerk & Recorder By: Marie Simons Deputy Clerk of the Board BOARD OF MONTROSE COUNTY COMMISSIONERS Gary Ellis, Chairman Ronald D. Henderson, Vice Chairman David S. White, Commissioner 19