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MINUTES OF THE BOARD OF COUNTY COMMISSIONERS

Monday, September 23, 2002

LAND USE HEARING

(#96)

The Board of County Commissioners met with Rob Helmick, Senior Planner; Chair Gibson presided and Commissioners Bender and Rennels were present. Also present were Matt Lafferty, Planning; Roxann Hayes and Rex Burns, Engineering; Jeannine Haag, Assistant County Attorney; and Jean O'Connor, Recording Clerk.

Chair Gibson stated the following item is consent and would not be discussed unless requested by the Board or members of the audience.

  1. FORT FUN SPECIAL REVIEW: SOUTHWEST CORNER OF THE INTERSECTION OF HIGHWAY 14 AND LINK LANE:

This is a request for a Special Review to consider the expansion of the Fort Fun Entertainment Facility. Staff recommendation is approval subject to the following conditions 1. Construction of the proposed expansion to the Fort Fun Entertainment center shall be consistent with the Larimer County Land Use Code and Supplemental Regulations and the documents and plans found in the Planning Department File No. 02-Z1435; 2. The applicant shall enter into a Development Agreement for the adjacent roadway improvements to the Highway 14 Frontage Road. The Development Agreement will provide for administrative review and approval of the final construction plans and documents for the adjacent road, as well as timing for the construction of the improvements; 3. The project site shall consist of two phases, Phase I shall be those uses outside of the Floodway and Phase II shall be those uses within the Floodway. Prior to any construction within Phase II of the project the applicant shall obtain Flood Plain Review Board approval for such uses.

M O T I O N

Commissioner Bender moved that the Board of County Commissioners approve the Fort Fun Special Review as presented and outlined above.

Motion carried 3 - 0.

There being no further business, the hearing recessed at 3:05 p.m.

LAND USE HEARING

(#96)

The Board of County Commissioners reconvened at 6:30 p.m. with Al Kadera, Senior Planner; Chair Gibson presided and Commissioners Bender and Rennels were present. Also present were Jeannine Haag, Assistant County Attorney; Jim Reidhead, Director of the Rural Land Use Center; Christie Coleman, Engineering; and Jean O'Connor, Recording Clerk.

1. AMENDMENTS TO THE LARIMER COUNTY LAND USE CODE

This is a request to make a number of changes to the adopted Land Use Code. Staff findings include 1. The proposed amendments to the Land Use Code are necessary to correct errors and to ensure consistency between various sections of the Code; 2. The proposed amendments satisfy the review criteria for changes to the text of the Land Use Code. Staff recommendation is adoption of the proposed Code Amendment as presented and with the following changes 1. Add a definition for "Use Plans for Residual Land and/or Common Area". Staff recommends adopting the following definition, "A detailed, written account of the specific uses and structures to be allowed on residual land and common area parcels, which is coordinated and consistent with all applicable requirements of the Land Use Code and includes provisions for maintenance of these parcels"; 2. Section 8.10.2, at the end of the paragraph delete "on the agricultural land"; 3. Section 8.10.3.D, at the end of the paragraph add, "For Rural Land Use Plan applications attach any applicable mitigation plans for the consideration of the Rural Land Use Board."

Mr. Kadera briefed the Board regarding each of the five proposed amendments to the Land Use Code. Commissioner Rennels asked that the United Building Code (UBC) requirement regarding garages and doors to a sleeping area be explained. Mr. Kadera stated that he was not too familiar with the UBC but suggested the requirement is based on life, health and safety concerns. If there were a door going from the garage to a sleeping area, the possibility of exhaust asphyxiation would be greater than if the door lead to a kitchen or hallway.

Chair Gibson asked if there was public comment for items 1-4; there were none. The following public comment addressed item #5- Sleeping Rooms:

Mr. Ron Kline requested the Board deny this item because it is unacceptably broad and inappropriate. Mr. Kline suggested additional work is needed before a decision could be made.

Mr. Tom Jackson agreed with Mr. Kline and noted that item 5 should be re-worded in such a manner that doesn't cause the average citizen to violate the Code. Mr. Jackson suggested the item be tabled for further consideration.

Mr. Kadera read a statement from Ms. King received via email, which basically agrees with previous statements.

Mr. Kadera stated that the intent of the sleeping room amendment is not to prohibit occasional circumstances, instead it is to prevent permanent/ long-term use. Commissioner Rennels suggested that item #5 be tabled to allow for further consideration. Commissioner Rennels noted that she is not against the purpose, but preferred it be reviewed once again; Commissioners Bender and Gibson agreed.

Commissioner Rennels asked why item #4: Changing the name from Management Plan to Use Plan, is necessary. Mr. Kadera stated that staff felt that the name change would more clearly identify the purpose of the plan. Originally, Mr. Kadera continued, the Management Plan required far too much detail than is necessary at a cost much greater to the citizen than is also necessary.

M O T I O N

Commissioner Rennels moved that the Board of County Commissioners approves items 1-4 as recommended by the Planning Commission and presented by staff, and that item #5 be removed from the agenda for further consideration.

Motion carried 3 - 0.

2. ROTH PRELIMINARY RURAL LAND PLAN: 27-10-69; GENERALLY LOCATED 4 1/2 MILES NORTH OF THE WAVERLY SCHOOL AT THE INTERSECTION OF COUNTY ROAD 17 AND COUNTY ROAD 781

This is a request to divide 160 acres into eight (8) single-family units on roughly 40 acres (approximately 5 acres each), and roughly 120 acres of residual land (private open space consisting of two (2) residual land lots approximately 60 acres each) protected from further development in perpetuity by either a conservation easement or restrictive covenant. Staff findings are that the proposal is consistent with the policies of Section 5.8-Rural Land Use Process of the Larimer County Land Use Code. Support for the Roth Preliminary Rural Land Plan is based on 1. Applicant's planning and design rationale for the project, which is consistent with the RLUP; 2. Conservation values of the residual land, including preservation of open space and irrigated ag land; 3. Careful location of residences; 4. The plan is generally compatible with the existing neighboring land uses. Support for this proposed plan takes into consideration the various other land development and design options, particularly the 35-acre alternative, for which there is no County review. The greater number of residential units possible under the current O-Open zoning of the property and the general development pressure within the immediate area for use-by-right 35-acre division of land supports that this is an appropriate project.

  1. The site-based incentives (4 additional residential units) are allowed under the Rural Land Use Process. As proposed, this project will also provide commensurate long-term benefits to citizens of Larimer County. Those benefits are 1. Perpetual protective covenant on residual land; 2. Preservation of open space and existing ag operation, within one of the few remaining intact irrigated agricultural areas in Larimer County; 3. Transportation Capital Expansion fees received from the project; 4. School and park fees received from the project; 5. Fewer residences than likely allowed through subdivision process; 6. Ability to influence design of project, as compared to use-by-right division of property into 35-acre parcels. Staff recommendation is approval of the Roth Preliminary Rural Land Plan with the following conditions 1. Internal road design and other engineering requirements, including utilities, roads, road easement dedication, drainage narrative, storm water plan, and erosion control plan, shall meet minimum design standards set forth in Appendix G of the Larimer County Road Manual. Design shall be prepared and stamped by a qualified professional engineer licensed in the State of Colorado with review and approval by County Engineering Department. Roads shall be contained in a 60-foot wide private access and utility easement and roads shall not be required to be in a public right-of-way. The accesses will be required to be a minimum of 300 feet away from any existing access or directly across from any existing accesses.

If public water is provided for this project, a letter of commitment from Northern Colorado Water Association must be provided prior to final plat approval. This letter of commitment must specifically state that the water distribution system is (or will be) designed to meet the normal and minimum pressure design standards contained in Section 8.1.2.A.1 of the Land Use Code or more stringent standards as required by the District. If the water system will be designed to provide fire protection, the letter of commitment also must address the pressure and delivery standards outlined in Section 8.1.4 of the Land Use Code. OR If water is provided by on-lot wells, all wells must be at least 200 horizontal feet from other wells (on and off-site). This condition must also be listed as a requirement in the Development Agreement and listed in the Disclosure Statement; 3. Lots shall contain a minimum of 3 acres if public water is utilized and 5 acres if wells are to be utilized; 4. Developer shall drill test bores to verify availability of domestic well water for each residential lot before it is sold and provide copies of written test results to prospective purchasers. This requirement shall be included in the Development Agreement and Disclosure Statement; 5. Building envelopes shall be located on each lot; 6. Basements will not be allowed unless it is demonstrated on a lot by lot basis that the ground water table is at least 3 feet below the basement floor elevation; 7. A fire protection plan must be submitted and approved by the Rural Land Use Center Director and the Larimer County Emergency Management office before final approval. The plan must include one of the following: a) All occupied structures will be separated by a minimum of 200 feet; OR b) All occupied structures will include a residential fire sprinkler system, using individual cisterns or public water supply as approved by the applicable fire authority serving the area, including a program for periodic inspection and maintenance; OR c) The development will provide community on-site water storage totaling a minimum of 2,000 gallons per residential unit. The fire authority responsible for serving the area must review, approve, and periodically inspect such on-site storage; 8. The residual land protective covenant or conservation easement and management plan must be reviewed and approved by the County Attorney and the RLUC Director prior to final plat approval; 9. Homeowners' covenants, including architectural controls, and provisions for internal road maintenance, must be reviewed and approved by the RLUC Director prior to final plat approval; 10. The final development agreement must be reviewed and approved by the County Attorney prior to final plat approval; 11. Building Permit 97-F1984 needs to be renewed and the remaining inspections conducted prior to final plat approval; 12. The following must be listed as a note on the final plat and on a disclosure statement, approved by the County Attorney, available to lot buyers through the public records at the time of purchase a) Note regarding fire protection plan requirements; b) Developer shall drill test bores to verify availability of domestic well water for each residential lot before it is sold and provide copies of written test results to prospective purchasers; c) Passive radon mitigation measures shall be included in construction of residential structures on these lots. The results of a radon detection test conducted in new dwellings once the structure is enclosed but prior to issuance of a certificate of occupancy shall be submitted to the Building Department. As an alternative, a builder may present a prepaid receipt from a radon tester, which specifies that a test will be done within 30 days. A permanent certificate of occupancy can be issued when the prepaid receipt is submitted; d) Engineered footings and foundations are required for new residential construction; e. Basements will not be allowed unless it is demonstrated on a lot by lot basis that the ground water table is at least 3 feet below the basement floor elevation; f) Lot owners should be advised that there is a potential for nuisance conflicts from wildlife (such as skunks, raccoons, foxes, coyotes, prairie dogs and snakes). The Colorado Division of Wildlife can provide information to property owners about how to handle these situations, but lot owners are responsible for addressing wildlife conflicts if they arise; g) During certain times of the year mosquitoes may present a significant nuisance. Larimer County does not have a mosquito abatement program. Any mosquito abatement activity will be the responsibility of the homeowner; such activity must be according to applicable Federal, State and local rules and regulations; h) Prairie dog colonies exist in the general area; prairie dogs can be a nuisance if they migrate to developed residential property. At times these animals are implicated in the transmission of plague to people or their pets. It is important for residents to observe animal control requirements for dogs and cats; i) Agricultural operations and farming practices on adjacent properties can produce odors, noise and dust. These are a normal part of agriculture and should be expected to occur. In addition, plowing, planting, cultivating, spraying, harvesting, and various livestock operations may be carried out at all times including nighttime; j) If livestock will be kept on these lots, it will be important to carefully manage grazing in order to maintain grass cover in the pasture. Overgrazing will produce bare ground, weeds, erosion and polluted runoff. Management of these lots should be coordinated with drainage and erosion control issues, siting of sanitation systems, fencing and feeding; k) Larimer County has adopted a Right to Farm Resolution; l) The following fees shall be collected at building permit issuance for new single-family dwellings: Poudre R-1 school fees, Larimer County fees for County and Regional Transportation Capital Expansion, Larimer County Park Fee (in lieu of dedication), and Rural Land Use Process fees. The fee amount that is current at time of building permit application shall apply; m) Some or all lots in this development include building envelopes. All structures must be located within these Larimer County approved building envelopes, as shown on the approved subdivision plat; n) Larimer County shall not maintain roads or streets in this development. Maintenance of the streets shall be the responsibility of the property owners. Failure to maintain streets may result in a lien being placed on these lots; o) At time of real estate closing, owner shall provide purchasers of residential lots and residual lands with the Code of the West, a County document which addresses differences between urban and rural living in Larimer County; p) The owners of the residual land parcel shall be responsible for providing an annual monitoring report for the residual land to Larimer County Rural Land Use Center; q) Lots in this Rural Land Plan are subject to the conditions and requirements of a Development Agreement. The Developer and Larimer County executed this agreement in consideration of the approval of this Development. This Agreement was recorded immediately after this plat. All purchasers should obtain and read the Development Agreement; 13. Only 4 additional well permits shall be issued prior to the availability of domestic water to the development; 14. A plat note and disclosure stated shall be added to address the dangers of the Lateral.

Mr. Reidhead briefed the Board on this request and noted that the two residual lots would remain in agriculture via an agreement to be signed by the owner(s). The two residual lots will continue to be irrigated by the existing pivot. An Irrigation Operating Agreement, which will hold 1 share of North Poudre Irrigation Company, will be required, and specified within the Development Agreement, of the owner(s) of the residual lots. Commissioner Bender asked why two residual lots are being proposed and Mr. Reidhead stated the theory is that the number of potential buyers would be increased with smaller acreage and therefore more likely to remain in agriculture.

Mr. Wayne Roth, the applicant, noted his preference for the land to remain in agriculture, but he is at retirement age and developing as proposed would provide the least amount of impact on the land.

Ms. Ginger Montgomery expressed concern with domestic water wells and the impact 7 additional wells would have on existing well. Ms. Montgomery stated that her well has been reliable for 32-years, but with the current drought, all wells are stressed and suffering. To make matters worse, Ms. Montgomery continued, the City of Fort Collins has said it will not lease any water next year and suggested the proposed density be reduced to 4 units.

Mr. Tony Domlin agreed with the previous statement and noted that if existing wells are affected by the additional 8 wells, the burden of proof is on the current homeowner(s) to prove adverse impacts. Mr. Domlin suggested that if the land were divided into 35-acres each, then the resident could farm alfalfa.

Mr. Jeoff Robinson also agreed with previous statements regarding water and density. Mr. Robinson provided an alternative development layout to Mr. Reidhead for consideration.

Mr. Brian TerMEER noted that the current drought accentuates the water problems and that with 8 additional wells, the problem could continue long after the drought is over. Mr. TerMEER also stated that the proposed homes adjacent to the Park Creek Lateral could make the water attractive to kids and therefore the users of the lateral have a liability.

Mr. Roth rebutted noting that the residual land would be maintained by the owner(s), whether it be one owner or two. Mr. Roth also stated that he is willing to commit to only 4 additional wells until such time that domestic water is available to the development.

Commissioner Rennels stated that if domestic water were available now, the proposed density would be much higher and if developed into 35-acre parcels, there would be no public input or County review. Commissioner Rennels agrees with the option to allow 4 additional will and hold permits on the last 3 until district water is available. To address the concerns of the Lateral, Commissioner Rennels suggested a plat note and disclosure stated be added addressing the dangers.

M O T I O N

Commissioner Bender moved that the Board of County Commissioners approve the Roth Rural Land Plan as presented and outlined by staff and with the following two conditions 1. Only 4 additional well permits shall be issued prior to the availability of domestic water to the development; 2. A plat note and disclosure stated shall be added to address the dangers of the Lateral.

Motion carried 3 - 0.

There being no further business, the hearing adjourned at 9:00 p.m.

TUESDAY, SEPTEMBER 24, 2002

ADMINISTRATIVE MATTERS

(#98-99)

The Board of County Commissioners met with Neil Gluckman, Assistant County Manager; Chair Gibson presided and Commissioners Bender and Rennels were present. Also present were Ralph Jacobs and Pam Stultz, Human Resources; Kathy Snell, Ginny Riley, Dorren Scott, and Laura Sartor, Human Services; Gary Buffington, Parks and Open Lands; George Hass and Jeannine Haag, County Attorney's Office; Deni La Rue and Donna Hart, Commissioner's Office; and Jean M. O'Connor, Clerk to the Board.

  1. PUBLIC COMMENT: None
  2. APPROVAL OF THE MINUTES FOR THE WEEK OF SEPTEMBER 16, 2002:

M O T I O N

Commissioner Rennels moved that the Board of County Commissioners approve the minutes for September 16, 2002 as presented and amended.

Motion carried 3 - 0.

3. REVIEW OF THE BOARD'S SCHEDULE FOR THE WEEK OF SEPTEMBER 30, 2003: Ms. Hart reviewed the schedule with the Board.

4. CONSENT AGENDA:

M O T I O N

Commissioner Bender moved that the Board of County Commissioners approve the following items as presented on the consent agenda:

PETITIONS FOR ABATEMENT: As recommended by the County Assessor, the following petitions for abatement are approved Addis; Anstalt; Bailor; Bekkela; Culver; Davey; Elektravision; Fort Collins Winair Co.; Garcia; Haynes; Kelly Farms Dev.; Kelsey; Lindahl; Medberry; Mohr; Palmer; Renchy; Rocky Mountain Perfumery; Smith; Starke; Tec Building; and Terry Ridge Corp.

A02-158 EASEMENT AGREEMENT BETWEEN THE BOARD OF COUNTY COMMISSIONERS AND FORT COLLINS-LOVELAND WATER DISTRICT

A02-159 ASSISTANCE AGREEMENT BETWEEN THE BUREAU OF RECLAMATION AND LARIMER COUNTY ENGINEERING

R02-193 FINDINGS AND RESOLUTION APPROVING AN AMENDED PLAT IN WALTONIA ADDITION

R02-194 FINDINGS AND RESOLUTION APPROVING TWO STREET NAME CHANGES IN CEDAR PARK SUBDIVISION 2ND FILING

R02-195 RESOLUTION FOR CONVEYANCE BY THE BOARD OF COUNTY COMMISSIONS TO RONALD A. DOMINICK FOR LOT 57, GLACIER VIEW MEADOWS SUBDIVISION 12TH FILING

MISCELLANEOUS: Amended plat of Lot 19 and 20, Block 11 of Carriage Hills 4th Filing, and Amended plat of Glacier View Meadows 4th Filing Lots 68A, 69A and 70A.

LIQUOR LICENSES: The following license was issued Dunraven Inn- H&R- Estes Park, Co.

Motion carried 3 - 0.

5. REQUEST TO REDUCE THE ONGOING EXPENDITURES IN THE CHILDCARE PROGRAM: Ms. Riley stated that with heavy heart, the Department of Human Services is requesting and recommending a cut in the Childcare Program in order to reduce expenses. In the past year, Ms. Riley continued, the number of children in the program has increased dramatically. Ms. Scott explained the options presented for reducing the overhead and noted that staff is recommending a combination of reductions for a potential savings of $1.2+ million over the next year. Ms. Scott noted that this recommendation means that approximately 456 children will no longer qualify for the program.

Chair Gibson noted that he prefers a greater reduction to reduce the "trend" line. Commissioner Bender disagreed and stated that it would be better to make a smaller reduction now and continue to tract statistics and review again in a year or less. Commissioner Rennels stated that she also prefers to act conservatively and accept the staff recommendation and monitor the consequences of the cuts.

M O T I O N

Commissioner Bender moved that the Board of County Commissioners approve the following reductions in the Childcare Program through Human Services 1. Reduce the eligibility level for the Childcare Program from 185% to 140% effective October 1, 2002. Currently enrolled families that no longer qualified under these new eligibility requirements will be notified of ineligibility effective December 31, 2002; 2. Discontinue the student population effective October 1, 2002: i.e.: no longer cover childcare for adults that are in a training program with the exception of WORKS participants and teen parents and notify current students of ineligibility effective December 31, 2002; 3. Reduce the number of paid absence days to childcare provider from five to three effective December 31, 2002; 4. Do not provide any increases to childcare providers for 2003.

Motion carried 3 - 0.

6. APPROVAL OF COMMUNITY PARTNERSHIP PROGRAM: Ms. Snell stated that each year the City of Fort Collins and Larimer County combine funds to purchase services from non-profit agencies for the benefit of the citizens. Funding for this program is dismal due to a 4.9% funding cut by the City and the growing needs due to the economy. Ms. Snell stated that after careful consideration, available funding would assist those agencies that provide the most basic needs of the community, such as food, shelter, etc.

M O T I O N

Commissioner Rennels moved that the Board of County Commissioners approve the 2003 Community Partnership Program funding as recommended by staff.

Motion carried 3 - 0.

7. 2003 HEALTH INSURANCE RENEWAL: Mr. Jacobs outlined and made recommendations for the insurance program for the year 2003. Most insurance premiums, Mr. Jacobs continued, will increase a minimum of 25%; however the County premium would increase only 11.8%. Mr. Jacobs also noted that the County would be increasing the annual flexible-spending limit from $2,000 to $3,500. Mr. Jacobs further noted that the Advisory Committee is recommending that the POS Plan be replaced with a 2-tier PPO Plan, noting the reason would save employees money and provide a wider range of doctors to choose from.

M O T I O N

Commissioner Rennels moved that the Board of County Commissioners approve the 2003 PacifiCare Health Insurance renewal, retaining the HMO and replacing the POS with a PPO plan. Also approved is an increase of the maximum allowable income reduction for the Medical Flexible Spending Account from $2,000 to $3,500 per plan year.

Motion carried 3 - 0.

8. REQUEST TO DELAY CARTER LAKE DAM CONSTRUCTION: Mr. Buffington stated that he had been notified by the Dept. of Interior and the Northern Colorado Water Conservancy District of their intent for construction at the Carter Lake Dam #1 in 2003-2004. Mr. Buffington noted that the timing would have a tremendous negative impact on the Parks Department since construction at Horsetooth Reservoir is not due to be completed until 2004; and that potentially, would cause a loss of revenue to the Parks department from both locations for the 2003 and 2004 seasons.

Commissioner Rennels asked if there is a reason for the urgency timing of the construction and Mr. Buffington stated that he is unaware of any urgency for the construction at Carter Lake.

M O T I O N

Commissioner Bender moved that the Board of County Commissioners support a response to the US Department of Interior and the Northern Colorado Water Conservancy District urging that the construction project at Carter Lake Dam #1 be delayed until 2004 if there is no immediate need for the construction to occur.

Motion carried 3 - 0.

9. 1ST READING OF THE MODIFICATION TO THE NOISE ORDINANCE: Mr. Hass presented a resolution to modify the County Noise Ordinance and noted that this would be the 1st reading of said ordinance. Commissioner Bender read the ordinance for the record.

M O T I O N

Commissioner Bender moved that the Board of County Commissioners approve the 1st reading of modifications to the County Noise Ordinance.

Motion carried 3 - 0.

  1. EXECUTIVE SESSION (No Affidavit Provided)

M O T I O N

Commissioner Bender moved that the Board of County Commissioners go into executive session at 10:45 a.m. and cited 24-6-402 (4)(b).

Motion carried 3 - 0.

Executive session ended at 11:00 a.m.; no action was taken.

11. LEGAL MATTERS: Mr. Hass informed the Board that the complaints received as a result of helicopter rides at the Market Place are not within the jurisdiction of the Board.

Mr. Hass stated that the Commissioners, in part, appoint members to the Larimer Emergency Telephone Authority (LETA). However, an Intergovernmental Agreement (IGA) stipulates how those members are chosen, and the Commissioners have little say over LETA and/or how funds are spent.

12. WORK SESSION: Mr. Gluckman reviewed a draft of the "Value Statements" for the Board, which are a result of a previous work session.

13. COMMISSIONER REPORTS: The Board reviewed events they attended the past week.

There being no further business, the meeting adjourned at 11:20 a.m.

WEDNESDAY, SEPTEMBER 25, 2002

PETITIONS FOR ABATEMENT HEARINGS

(#99)

The Board of County Commissioners met with Bonnie Swartz, Assessors Office; Chair Gibson presided and Commissioners Bender and Rennels were present. Also present was Jean O'Connor, Recording Clerk.

  1. H. C. BERGER BREWERY: Mr. Peter Davidoff
  2. Ms. Swartz stated that this is the second requested abatement of the 1999 and 2000 assessed value. The original request was received and processed in October 2001 and 1999 was not adjusted because it would have increase the tax liability based on information provided by Mr. Davidoff. At that time, Ms. Swartz continued, the taxpayer was informed of the increase in value and agreed not to pursue an adjustment for 1999. Currently, Ms. Swartz noted, the 2002 value was based on the 2001, which was signed as acceptable by the taxpayer.

    Mr. Davidoff stated that the business filed bankruptcy and that all equipment had recently been sold at auction to pay back taxes. The auction did not raise anywhere near the assessed value and therefore, Mr. Davidoff continued, the value should be decreased.

    M O T I O N

    Commissioner Rennels moved that the Board of County Commissioners deny the petition for abatement by H.C. Berger Brewery.

    Motion carried 3 - 0.

  3. ART REVUE MAGAZINE: Ms. Jan McNutt

Ms. Swartz stated that the Assessor's Office became aware of "Art Revue Magazine" and created a personal property 2001-tax roll. Because the taxpayer did not/ would not provide any information regarding personal property utilized by the business, Ms. Swartz noted that the assessment was based on a "like business". Notification of this assessment was also mailed to the taxpayer and still no response. Ms. Swartz stated that the Assessor's Office recommends denial based on failure to file a declaration schedule and cited Colorado Case Law: Property Tax Administrator vs. Production Geophysical, 860 P, 2d 514 (Colo., 1993).

Ms. McNutt stated that she is totally confused as to why she is here and that she has been in business for 13 years and has never heard of this process noting that her CPA takes care of paying her taxes; although he has not filed for 2001 at this time. Ms. McNutt stated that she has a laptop computer bought 4-years ago and a printer bought one year ago. The value of these two pieces of equipment, Ms. McNutt continued is not even close to the $22,000 value assessed by the County.

Ms. Donnell Curley stated that a comparable business in Larimer County to Art Revue Magazine would be "Scene Magazine" and noted that Ms. McNutt contracts all of her work out and therefore does not need much equipment.

Commissioner Bender questioned how the Board could consider changing the assessment at all without any documentation of equipment, purchase price/date provided by the taxpayer.

Commissioner Rennels stated that her relative has a similar business and realizes that not much equipment is necessary. Commissioner Rennels proposed reducing the value of $539.57 by half.

M O T I O N

Commissioner Bender moved that the Board of County Commissioners deny the petition and reduce the tax owed of $539.57 by half.

Motion carried 3 - 0.

There being no further business, the hearing was adjourned at 3:30 p.m.

_______________________________

GLENN W. GIBSON, CHAIR

BOARD OF COMMISSIONERS

MYRNA J. RODENBERGER

CLERK AND RECORDER

(S E A L)

A T T E S T

_______________________________

Jean M. O'Connor, Clerk to the Board

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