ORIGINAL ARAPAHOE COUNTY ARBITRATION MANUAL RULES, PROCEDURES AND FORMS

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825-94 Amended January 5, 1999 RESOLUTION NO. 982231 Amended June 8, 2010 RESOLUTION NO.

1 ORIGINAL ARAPAHOE COUNTY ARBITRATION MANUAL RULES, PROCEDURES AND FORMS Adopted: September, 1989 RESOLUTION NO Amended June 20, 1994 RESOLUTION NO Amended January 5, 1999 RESOLUTION NO Amended June 8, 2010 RESOLUTION NO Amended August 23, 2011 RESOLUTION NO Amended September 4, 2012 RESOLUTION NO Amended March 12, 2013 RESOLUTION NO

2 ARBITRATION RULES AND PROCEDURES 1. PURPOSE In April, 1988, H. B added Arbitration provisions to the remedies available to taxpayers for property valuation disputes. Section C.R.S. gives taxpayers the right to request arbitration as an alternative to pursuing an appeal of the County Board of Equalization's (CBOE) decision to either the Board of Assessment Appeals or the District Court. IF THE TAXPAYER SUBMITS IDS CASE TO ARBITRATION PURSUANT TO THE PROVISIONS OF SECTION C.R.S., THE DECISION REACHED UNDER SUCH PROCESS SHALL BE FINAL AND NOT SUBJECT TO REVIEW. 2. ARBITRATORS The BOARD OF COUNTY COMMISSIONERS OF ARAPAHOE COUNTY shall develop a list of persons who shall be qualified to act as arbitrators of property valuation disputes. The list shall be updated and revised as deemed necessary by the Board of County Commissioners. Such list shall be kept in the office of the Arapahoe County Clerk and Recorder, specifically the Deputy Clerk to the Board of Equalization. a. QUALIFICATIONS In addition to any other qualifications deemed necessary by the Board, be experienced in the area of property taxation, and on or after June 1, 1993, be registered, licensed, or certificated pursuant to part 7 of article 61 of title 12, C.R.S. and shall be any one of the following: (I). (II). (III). (IV). (V). An Attorney licensed to practice law in Colorado; An Appraiser who is a member of the institute of real estate appraisers or its equivalent; A former County Assessor; A retired Judge; A licensed Real Estate Broker. b. SELECTION The Taxpayer and a representative of the CBOE shall select an arbitrator from the list prepared pursuant to paragraph 2(a) above. Unless the CBOE objects in writing to the taxpayer's selection of arbitrator, the taxpayer's selection shall be deemed accepted by the CBOE. In the absence of agreement by the taxpayer and the CBOE, the district court of the county in which the property is located shall select an arbitrator from said list.

3 c. OATH After an arbitrator is selected, he or she shall sign, file with the county, and mail to each party the affirmation/oath set forth in the forms section of these Rules. 3. ARBITRATION PROCEDURES a. FILING. A Taxpayer who plans to pursue arbitration shall notify the Board of County Commissioners IN WRITING WITIDN TIDRTY (30) DAYS OF THE DATE THE COUNTY BOARD OF EQUALIZATION'S DECISION WAS MAILED. Section C.R.S (1989 Supp.) b. FORMAT. The only requirement is that the taxpayers notify the Board of Equalization in writing of his intent to pursue arbitration. The writing should reflect: (1). Name(s) of the owner(s) of the property; (II). Permanent Parcel Identification number(s) which are also known as Schedule Number(s); (III). Address/legal description of the property; Upon receipt of this writing the Secretary or her designee shall mail the list of arbitrators to the taxpayer. The Secretary or her designee shall also request the taxpayer to complete the form "Petition for Arbitration" and return the form within 30 days to the CBOE together with the fee required as explained below. c. FEES. Residential Real Property. For Residential property, the taxpayer shall advance $150.00, per residential schedule number, payable to Arapahoe County, to be held in trust as a deposit to cover the fees and expenses of the arbitration. The funds will either be returned to the taxpayer or paid in full or part to the arbitrator, depending on the arbitrator's decision. Pursuant to Section (5)(a) an arbitrator's expenses and fees shall not exceed $ per case concerning residential real property. Other Taxable Property. For any taxable property other than residential real property, the taxpayer shall advance $ per schedule number, payable to Arapahoe County, to be held in trust as a deposit to cover the fees and expenses of the arbitration. The funds will either be returned to the taxpayer or paid in full or part to the arbitrator, depending on the terms of the arbitrator's decision. d. SETTLEMENTS In the event that a settlement is reached between the Board of Equalization and the taxpayer, a stipulation will be prepared for all parties to sign. Upon receipt of the fully executed stipulation the Board of Equalization will issue a refund to the taxpayer for a portion of the deposit. A settlement fee of $50 for all residential properties shall be retained from the initial deposit and a settlement fee of $100 shall be retained from the initial deposit for all other taxable properties.

4 e. WITHDRAWALS In the event that a taxpayer and/or agent withdraws their request for arbitration a fee of $50.00 shall be retained from the initial deposit for all residential properties and a fee of $ shall be retained from the initial deposit for all other taxable properties. f. HEARINGS. (1). ASSIGNMENT. Upon agreement between the taxpayer and the CBOE and deposit of the fees with the Secretary to the CBOE or her designee, the case will be assigned to the arbitrator. (II). SCHEDULING. Arbitration hearings shall be held as soon as possible from the date the arbitrator was selected. The hearings shall be at a time and place set by the Secretary to the CBOE or her designee. The hearings shall to the extent practicable be set with the mutual consent of the taxpayer, the CBOE's representative, and the Assessor's representative. Parties will receive thirty days notice of the hearing date, or a reasonable amount of time to be agreed upon by all parties. CORPORATIONS MUST BE REPRESENTED BY COUNSEL, unless the corporation is closely held, with three (3) or fewer principals AND the amount in controversy is $10,000 or less. Please see C.R.S (2)(b)(2.3). (III). PROCEDURE. 1. All parties shall exchange all documentation (supply exhibits, including any audio, video or photographic evidence and a list of witnesses) at least 10 business days prior to the hearing. Three business days prior to the hearing all reply documentation pertaining to the evidence submitted in the 1 0-business-day exchange of documentation must be exchanged with all parties. A copy is to be served on each party and the arbitrator. All documentary evidence exchanged shall be paginated. The author of any appraisal(s) submitted as evidence must be present, by telephone or in-person, at the hearing. 2. The arbitrator shall preside at the hearing. Arbitration procedures shall be informal and strict rules of evidence shall not apply except as deemed necessary by the arbitrator in the interests of justice. All questions of law and fact shall be determined by the arbitrator. The arbitrator may determine time limitations or make other decisions in order to conduct a reasonable and fair hearing.

5 (IV). NO RECORD OF THE PROCEEDINGS IS REQUIRED. (V). PARTIES ATTENDANCE. The taxpayer and CBOE shall be entitled to attend personally or with counsel and participate in the proceedings. (VI). HEARINGS ARE OPEN TO THE PUBLIC, BUT MAY BE CLOSED AT THE DISCRETION OF THE ARBITRATOR. (VII). ARBITRATOR'S DECISION. The arbitrator's decision shall be in writing and signed by the arbitrator. The arbitrator shall deliver a copy of his decision to the parties personally or by registered mail within ten (1 0) days of the hearing. An arbitrator shall be immune from civil liability arising from participation as an arbitrator and for all communications, findings, opinions, and conclusions made in the course of his duties under Section C.R.S. THE DECISION IS FINAL AND NOT SUBJECT TO REVIEW OR APPEAL. The arbitrator's decision shall include: 1. The full case name; counsel; 2. The identities of the parties who were present at the hearing in person or by 3. That the arbitrator has found in favor of either the taxpayer or the CBOE and against the other party; 4. A listing of the Permanent Parcel Identification Numbers, also known as Schedule Numbers, involved in the dispute; 5. A statement reflecting: a. The CBOE's original actual value per Schedule Number; b. The taxpayer's requested value; c. The arbitrator's finding of fact in regard to both parties' presentations; d. The arbitrator's conclusions based on the evidence presented; e. The arbitrator's reason for the final assigned value; and, f. The arbitrator's final assigned value specific to the total and each subclass of property. 6. A statement of the amount of the arbitrator's fees and expenses and determination of which party or parties are responsible for payment. Each party shall pay his own witness fees, attorney's fees and any other miscellaneous costs he incurs in the course of arbitration. 7. A signature line for the arbitrator and the date of the decision.

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