HomeMy WebLinkAboutR23-055 Regarding Petitions to the Eagle County Board of Equalization - August 22 DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
Commissioner Mcqueeney moved adoption
of the following Resolution:
COUNTY BOARD OF EQUALIZATION
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2023- 055
REGARDING PETITIONS TO THE EAGLE COUNTY
BOARD OF EQUALIZATION
WHEREAS, petitions appealing Eagle County Assessor's 2023 valuation submitted by the
taxpayers identified on the decision letters attached hereto as Exhibit "A" (hereinafter referred to as
"Petitioners")were set for hearing before the Board of County Commissioners of Eagle County, Colorado,
organized and convened as the County Board of Equalization (hereinafter referred to as "Board") for the
purposes of adjusting, equalizing, raising or lowering the valuation for assessment of real and personal
property within this county, fixed and made by the County Assessor for the year 2023; and
WHEREAS, said petitions had been previously submitted to the County Assessor for
consideration; and
WHEREAS, Petitioners presented their petitions of appeal to the County Assessor's valuation
for the year 2023 claiming grounds for relief thereunder, stating the properties described in such petitions
were improperly valued for assessment, as more specifically stated in said petitions; and
WHEREAS,the Board has appointed an independent Referee to conduct hearings and to make
findings and submit recommendations to the County Board of Equalization for its final action, based upon
testimony and evidence presented by Petitioners and the Assessor's representatives with regard to said
petitions; and
WHEREAS, due to a clerical error by the CBOE, a rehearing on the petition for Schedule No.
R042342 was held on August 9,2023 and following that rehearing the Referee recommended no adjustment
of the valuation for assessment; and
WHEREAS, due to an administrative error, the recommendations of the Referee for Schedule
Nos. R017664, R017657, R017661, R017656, R017658, R017655, R017653, R017652, R017654,
R017651, R017671, R017666, R017662, R017667, and R017663 were unintentionally omitted from
Resolution No. 23-048 dated August 1, 2023; and
WHEREAS, the Board has considered these updated and unintentionally omitted
recommendations of the Referee.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Eagle
County, Colorado, acting as the County Board of Equalization,
i
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
THAT, the Board hereby enters orders with respect to the 2023 assessment of Petitioners' real
and/or personal property in accordance with the determination set forth in each letter of decision attached
hereto as Exhibit"A"and made a part hereof by this reference.
BE IT FURTHER RESOLVED that a petition denied, in whole or in part, by the Board of
Equalization can be appealed to the Board of Assessment Appeals,or the Fifth Judicial District Court,Eagle
County, Colorado, or submitted to the County for Arbitration, within thirty (30) days of the date said
decision was mailed to the Petitioner, pursuant to C.R.S. 39-8-108. The appeal forms and instructions for
appeal to the Board of Assessment Appeals may be obtained from the Board of Assessment Appeals,
Department of Local Affairs, 1313 Sherman Street, Room 315, Denver, Colorado 80203.
MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of
Eagle, State of Colorado, in its capacity as the County Board of Equalization, at its regular meeting held
the 22nd day of August, 2023.
DocuSigned by:
QN COUNTY OF EAGLE, STATE OF
oa.� COLORADO, By and Through Its
BOARD OF COUNTY COMMISSIONERS
ATTEST: DocuSigned by. DocuSigned by:
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Clerk to the Board of Kathy Chandler-Henry
Commissioner, Chair
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Matt1ET Scherr
Commissioner
DocuSigned by:
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Jeanne McQueeney
Commissioner
Commissioner scherr seconded adoption of the foregoing resolution. The roll having
been called, the vote was as follows:
Commissioner Chandler-Henry Aye
Commissioner Scherr Aye
Commissioner McQueeney Aye
This resolution passed by 3/0 vote of the Board of County Commissioners of the
County of Eagle, State of Colorado.
2
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017664
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA)or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
httos://cdola.colorado.Qov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence(testimony
and exhibits) may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her. The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement,the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and $250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017657
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA) or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
httos://cdola.colorado.aov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits) may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration,you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement,the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and$250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017661
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA)or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
https://cdola.colorado.aov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits)may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration,you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision,whichever is later. If you cannot agree on an Arbitrator,the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her. The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and$250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017656
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed,by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition. .
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA)or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals,the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
https://cdola.colorado.aov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits)may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal.The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.The taxpayer
shall produce information to support his contention that the property should be valued differently,and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and$250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017658
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA) or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals (BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals,the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
https://cdola.colorado.aov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence(testimony
and exhibits)may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration,you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal.The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public.The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and $250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017655
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA) or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
• (970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals (BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new •
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
https://cdola.colorado.aov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE,within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits)may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S.39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration,you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5 (3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed,the Petitioner shall submit a deposit of$150.00
for residential cases, and $250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017653
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA)or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals,the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
https://cdola.colorado.aov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE,within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits)may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and$250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017652
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA) or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals (BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
https://cdola.colorado.aov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits)may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and$250.00 for all non-residential cases. All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-86B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017654
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA) or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
https://cdola.colorado.gov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence(testimony
and exhibits)may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony,exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her. The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed,the Petitioner shall submit a deposit of$150.00
for residential cases, and$250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017651
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA) or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
https://cdola.colorado.gov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence(testimony
and exhibits)may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and $250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017671
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA)or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
httos://cdola.colorado.gov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE,within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits)may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration,you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her. The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed,the Petitioner shall submit a deposit of$150.00
for residential cases, and $250.00 for all non-residential cases. All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017666
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA)or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals (BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
httos://cdola.colorado.gov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits) may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5 (3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and $250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 8637
Schedule No.: R017662
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization directed the
Assessor to adjust the valuation for the subject property as follows:
Classification: Vacant
Original Valuation $660,490 Adjusted 2023 Valuation $548,200
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA)or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
https://cdola.colorado.gov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits)may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony,exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate.The hearings are informal.The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her. The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and$250.00 for all non-residential cases. All Arbitrator's fees and expenses, not including
counsel fees, are to be paid as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017667
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization found that
the valuation for the assessment of the subject property as determined by the Assessor is accurate
and consistent with state law, and by reason thereof, denied your petition.
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA) or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals,the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
httos://cdola.colorado.gov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits) may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision,whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal.The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5 (3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and $250.00 for all non-residential cases.All Arbitrator's fees and expenses are to be paid
as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
August 22, 2023
Jamie Lynn Humphrey
PO Box 594
Gypsum, CO 81637
Schedule No.: R017663
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization considered your petition appealing the 2023 valuation for
assessment, as well as findings and recommendations of the hearing officer, in accordance with the
provisions of Title 39, Article 8, of the Colorado Revised Statutes, for the property listed by the above
Schedule Number.
Based on the evidence presented at the hearing, the Eagle County Board of Equalization directed the
Assessor to adjust the valuation for the subject property as follows:
Classification: Vacant
Original Valuation $647,110 Adjusted 2023 Valuation $542,400
In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may
appeal to the Board of Assessment Appeals (BAA)or to the Eagle County District Court for a trial de
novo; or, submit the case to binding arbitration. The appeal processes are described on the reverse
side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
By:
Regina O'Brien, Clerk and Recorder, and Clerk to the Eagle County Board of Equalization
DocuSign Envelope ID:A7553F7B-F3FA-4692-B6B6-12305E51466F
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE decision to the Board of Assessment Appeals(BAA). New evidence
(testimony and exhibits)may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made in accordance with instructions found on the BAA website:
httos://cdola.colorado.ciov/assessment-appeals. The BAA phone number is: (303)864-7710, and physical
address is: 1313 Sherman Street, Room 315, Denver, CO 80203. Commercial property owners appealing to the
BAA are required to provide to the CBOE, within 90 days, certain data as set forth in C.R.S 39-8-107(5)(d).
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New evidence (testimony
and exhibits) may be introduced by either party at the district court hearing. Such hearing is the final hearing at
which testimony, exhibits, or any other evidence may be introduced. If the District Court decision is further
appealed to the Court of Appeals,the record created at the District Court trial shall be the basis for the court's
decision. No new evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
For filing requirements, please contact your attorney or the Clerk of the District Court.
OR 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 not subject to further review. C.R.S. 39-8-108.5.
Selecting the Arbitrator: In order to pursue arbitration,you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision,whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty(60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her. The taxpayer
shall produce information to support his contention that the property should be valued differently, and the
Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed,the Petitioner shall submit a deposit of$150.00
for residential cases, and $250.00 for all non-residential cases.All Arbitrator's fees and expenses, not including
counsel fees, are to be paid as provided in the decision. Checks should be made out to Eagle County.