Park County Assessor's Office
David B. Wissel, Assessor
Dear Park County Property Owner:
The Assessor's Office will gather pertinent information through physical inspections, agricultural committee, county extension agents, agricultural industry representatives, and responses to questionnaires. To ensure that your property is correctly classified, please provide the following information. Please return the completed form by Thursday, December 31, 2015.
That is what this survey is about. I would like each of you to take a few moments and complete the questions to the best of your ability. The information you return will be considered confidential, and not open to public inspection. Please read the definitions located on the backside of this correspondence prior to completing the questionnaire. I believe it will help you better understand the various laws which govern agricultural classification.
I am requesting this information to confirm the classification of your property. We update all values each odd numbered year but you must qualify each year. The basis of your answers will help me determine if your property is eligible to remain Ag. The other choice I have, is to reclassify your land to either Vacant or Residential, whichever is appropriate.
Agricultural land in Colorado is valued by the income approach to appraisal, based upon the earning capability of the land (Please review the definitions on the reverse side). If your land is no longer used agriculturally it will be reclassified and revalued accordingly. In order to make intelligent and more informed decisions on the proper classification all information will be reviewed. The classification of your property will not be based solely on the information you supply on this form. I will strive to make this process as fair, uniform, and equitable as the law allows. If you have further questions or comments, please contact me for additional information. Thank you in advance for your help and cooperation.Schedule # __________ Total Acres _________ Legal Description: ______________________________________
1. What percentage of the property is used as a Ranch?_______ Other? _________________________________
2. If the land is used as a ranch, what types of livestock are being grazed? ____________________________A) Do the livestock belong to the landowner? ____________________________________________________
3. If the land produces a hay crop, what is the total number of acres in production? ____________________
4. If another party in an agricultural endeavor uses your land by what arrangements or conditions is the land being used? _________________________________________________________________________________________________________
To assure that the land is currently being used in an agricultural endeavor, additional information supporting the use may be attached to this form and submitted to our office. The following information may be considered in determining the current agricultural use.
Copy of lease agreement or receipt of lease payment
Account balance sheets
1040F or equivalent form from the IRS Brand inspection certificates
Sales invoices of agricultural products or livestock Profit and loss or financial statements
Print Name: ___________________________________________________________ Date: _________________
Signature: ______________________________________________________ (PLEASE RETURN BY Thursday, December 31, 2015)
Please review agricultural definitions listed on reverse of this form.
DEFINITIONS: "Agricultural land" whether used by the owner of the land or a lessee, means one of the following; "Agricultural land means a parcel of land, whether located in an incorporated or unincorporated area and regardless of the uses for which the land is zoned, which was used the previous two years and presently is used as a farm or ranch, as defined in subsection (3.5) and (13.5) of this subsection, or that is in the process of being restored through conservation practices. Such land must have been classified or eligible for classification as "agricultural land", consistent with this subsection (1.6), during the ten years preceding the year of assessment. Such land must continue to have actual agricultural use. "Agricultural land", under this paragraph (I) includes the land underlying any residential improvements located on such "agricultural land" and also includes the land underlying other improvements if such improvements are an integral part of the farm or ranch and if such improvements and the land area dedicated to such improvements are typically used as an ancillary part of the operation. The use of a portion of such land for hunting, fishing, or other wildlife purposes, for monetary profit or otherwise, shall not affect the classification of agricultural land. For purposes of this subparagraph (f), a parcel of land shall be "in the process of being restored through conservation practices" if: The land has been placed in a conservation reserve program established by the natural resource conservation service pursuant to 7 V.S.C. secs. 01 to 5506; or a conservation plan approved by the appropriate conservation district has been implemented for the land for up to a period of ten crop years as if the land has been placed n such a conservation reserve program. 39-1-102 (1.6) (a) (I), C.R.S.
"Farm" means a parcel of land which is used to produce agricultural products that originate from the lands productivity for the primary purpose of obtaining a monetary profit. 39-1-102 (3.5). C.R.S.
"Ranch" means a parcel of land which is used for grazing livestock for the primary purpose of obtaining a monetary profit. For the purpose of this subsection (13.5), livestock means domestic animals which are used for food for human or animal consumption, breeding, draft, or profit. 39-1-102 (13.5), C.R.S.
"Actual value determined - when" Once any property is classified for property tax purposes, it shall remain so classified until such time as its actual use changes or the assessor discovers that the classification is erroneous. The property owner shall endeavor to comply with the reasonable requests of the assessor to supply information which cannot be ascertained independently but which is necessary to determine actual use and properly classify the property when the assessor has evidence that there has been a change in the use of the property. Failure to supply such information shall not be the sole reason for reclassifying the property. Any such request for such information shall be accompanied by a notice that states that failure on the part of the property owner to supply such information will not be used as the sole reason for reclassifying the property in question. Subject to the availability of funds under the assessor's budget for such purpose, no later than May 1 of each year, the assessor shall inform each person whose property has been reclassified from agricultural land to any other classification of property of the reasons for such reclassification including but not limited to, the basis for the determination that the actual use of the property has changed or that classification of such property is erroneous. 39-1-103 (5) (c), C.R.S.
INSTRUCTIONS: If you have any questions or would like assistance in completing this form please contact the Park County Assessor's Office, David B. Wissel, Assessor, P.O. Box 636, Fairplay, CO 80440. My e-mail address is DWissel@parkco.us. The Office telephone numbers; 719-836-4331, 719-836-4193 FAX. This form is also available on our Office web site located at http://www.parkco.org/.
This survey is being sent to all agriculturally classified parcels located in Park County where more information is required.
David B. Wissel,
Park County Assessor
Certified General Appraiser #CGO1315752