HomeMy WebLinkAbout20112584 RESOLUTION
RE: APPROVE PETITION FOR ABATEMENT OR REFUND OF TAXES - JACOR
COMMUNICATIONS, AKA CLEAR CHANNEL COMMUNICATIONS, INC.
WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to
Colorado statute and the Weld County Home Rule Charter, is vested with the authority of
administering the affairs of Weld County, Colorado, and
WHEREAS, the Board of County Commissioners of Weld County, State of Colorado, at
a duly and lawfully called regular meeting held on the 3rd day of October, 2011, at which
meeting there were present the following members: Chair Barbara Kirkmeyer, and
Commissioners Sean P. Conway, William F. Garcia, and Douglas Rademacher, with
Commissioner David E. Long being excused, and
WHEREAS, notice of such meeting and an opportunity to be present has been given to
the taxpayer and the Assessor of said County, with said Assessor, Christopher Woodruff, being
present, and taxpayer, Jacor Communications, aka Clear Channel Communications, Inc., not
being present, and
WHEREAS, the Board of County Commissioners has carefully considered the attached
petition, and is fully advised in relation thereto.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Weld County, Colorado, that the Board concurs with the recommendation of the Assessor and
the petition be and hereby is, approved, and an abatement or refund be allowed as follows:
CORRECTION
TO ASSESSED ABATEMENT TAX
VALUATION OR REFUND YEAR
$314,130.00 $18,131.95 2009
f3fat< - IDEA
e, Asp', PJ- 2011-2584
/0 AS0078
TAX ABATEMENT PETITION - JACOR COMMUNICATIONS, AKA CLEAR CHANNEL
COMMUNICATIONS, INC.
PAGE 2
The above and foregoing Resolution was, on motion duly made and seconded, adopted
by the following vote on the 3rd day of October, A.D., 2011.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
ATTEST:', C / 'G;. 7/
Barbara Kirkmeyer, C air /
Weld County Clerk to the BoardSean P. C a , Pro-Tem
BY:
Deputy CI k to the Boa
` illi m F. Garcia
AP' ` • D AS % "RM: %® ` ;$ `EXCUSED
``� ;y David E. Long
� t' y Douglas Rya k m Cher
o n ttorne -� � � ca., ��t��
Date of signature: ID - b - I I
2011-2584
AS0078
PETITION FOR UND OF TAXES ----ci
County:WELD to Received ,,'"12(0
"X�y //".
(Use Jiss sons ¢ 3sio'i fer4'A*Stampi
Section I: Petitioner,please complete SectioMHgnl 6 2011 STATE OF i;Ql-U?A]0
Date: 5 #2 " a2U/WELD COUNTY ASSESSLI OCT 11 All 9: I 1
Month Day Year GREELEY, COLORADO •
(dew Cl '�i� ��N �M!b ikitf ztf)
Petitioner's Name: `/R�G� � /4/�M(1/I/L9 n.1 �T�L��� (�I ' ^ /
Petitioner's Mailing Addr ss: ,?0o G &f3G fe -
.s-0h 101141 ifta l( 71.'or
City or Town State Zip Code
SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
/31413 O OO?7 ../e 9 7-( tr /OW 3 ,.' 4. 7 "«/# 1900.13 96 y
Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the
above property for the property tax year a?ao9 are incorrect for the following reasons: (Briefly describe why
the taxes have been levied erroneously or illegally,whether due to erroneous valuation,irregularity in levying,
clerical error,or overvaluation. Attach additional sheets if necessary.) /
$'c 4Adr1 eelilif /7 jr ex/(04414 4 o/illefi d/I,
Petitioner's estimate of value: $ 0 (,100 l''v
Value Year
I declare,under penalty of perjury in the second degree,that this petition,together with any accompanying exhibits
or statements, has been prepared or examined by me, and to the best of my knowledge, information, and belief,is
true, correct, omplete.
,i Daytime Phone Number,k2/U ) ,155 ^gC/( 07
Petit ner's Signatu
By Daytime Phone Numbe-' '
Agent's Signature' -• '
t r,
'Letter of agency must be attached when petition is submitted by an agent, l t + '\ 7 7"�
If the Board of County Commissioners,pursuant to§39.10-114(1),C.R.S.,or the Property Tax Ad
denies the petition for refund or abatement of taxes in whole or in part.the Petitioner may appeal tc i:I/; t t. i.',i, t ;`. t''- C (-'`r 1 t,.r
to the provisions of§39-2-125,C.R.S.,within thirty days of the entry of any such decision.§39-10 1
Sec::a:It: Assessor's Recommendation .
(For Assessor's Use Only) • r
Tax Year z)(1\41. t
Actual Assessed Tax .h
original 1(r�5-Oie •1,`',1`�)1!,. Ip �-�i l�,1:TI j`rr.t` i I .. -, 1- -•"
I
Corrected 7 t V t. I .:
Abate/RefandI ) vc5f3i1('(( 5 .fI� : I3` A ! I �'1 .�-(� ! . „ ( - t'1" ti .
Assessor recommends approval as outlined above.
If the request for abatement is based upon the grounds of overvaluation,no abatement or refund of taxes shall be made if an objection or protest
to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer.§39-10-114(1)(a)(t)(D),C.R.S.
Tax year:-.?c^/ Protest? [E'NoaN 0 Yes (If a protest was filed,please attach a copy of the NOD.)
-
El Assessor recommends denial for the following reason(s): n/
V
e
Assessor's or ep Assessor's g
15-DPT-AR No.920-66/11 2011-2584
• FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
• (Section ill or Section IV must be completed)
Every petition for abatement or refund bled pursuant to§39-10-114.C R S shall he acted upon pursuant to the provisions of this section by the
Board of County Commissioners or the Assessor.as appropriate.within six months of the date of filing such petition §39-1-113(1 1).C R S.
Section III: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to$10,000)
The Commissioners of County authorize the Assessor by Resolution No.
to review petitions for abatement or refund and to settle by written mutual agreement any such petition for
abatement or refund in an amount of$10.000 or less per tract, parcel,or lot of land or per schedule of personal
property,in accordance with§39-1-113(1.5),C.R.S.
The Assessor and Petitioner mutually agree to the values and tax abatement/refund of:
Tax Year
Actual Assessed Tax
Original
Corrected _
Abate/Refund
Note:The total tax amount does not include accrued interest,penalties and fees associated with late and/or delinquent tax payments,if
applicable Please contact the County Treasurer for full payment information.
Petitioner's Signature Oate
Assessor's or Deputy Assessor's Signature Date
Section IV: Decision of the County Commissioners
(Must be completed if Section III does not apply)
WHEREAS,the County Commissioners of County, State of Colorado,at a d and lawfully
called regular meeting held on / / .at which meeting there were present the owing members:
Month Day Year
with notice of such meeting and art opportunity to be present having been ' n to the Petitioner and the Assessor
of said County and Assessor (being present--not present)and
Name
Petitioner (being p ent--not present).and WHEREAS,the said
Name
County Commissioners have carefully considered the w n petition.and are fully advised in relation thereto.
NOW BE IT RESOLVED that the Board(agrees--d not agree)with the recommendation of the Assessor,
and that the petition be(approved--approved i art--denied)with an abatement/refund as follows:
Year Assessed Value Taxe ate/Refund '-aft ocI F- ' re
n+
Chairperson of the Board of County Commissioners'Signature
1, County Clerk and Ex-Officio Clerk of the Board of County Commissioners
in and for the aforeme ned county,do hereby certify that the above and foregoing order is truly copied from the
record of the procee rigs of the Board of County Commissioners.
IN WITNESS EREOF,I have hereunto set my hand and affixed the seal of said County
this day of
Month Year
County Clerk's or Deputy County Clerk's Signature
te. Abatements greater than$10,000 per schedule,per year.must be submitted in duplicate to the Property Tax Administrator for review.
Section V: Action of the Property Tax Administrator
(For all abatements greater than$10,000)
e action oOnT1 Board of County Commissioners,relative to this petition,is,hereby
A Approved in part$ nied for e ollowing reason(s):
Secre art's Signatur perty Tax Administrators Sig ur ate
15-D T-AR o 920-66/11
May. 24. 20' 1 1 : 43PM No. 0592 P. 1
4 CLEARCHANNEL Facsimile
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Fax: 970-761/46V,3 Pages: 1, 6�/
Phone: 2/0 JO.-e/4/12 Dante s�7/f'
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CLEARCHANNFT .
Exhibit A
Weld County Treasurer
RE: Abatement request for account#P0023964
Jacor Communications/Clear Channel Communications, Inc. respectfully submits the attached petition for
abatement of taxes, under code section §39-10-114(1)(a)(I)(A), C.R.S.,to request the correction of taxes that
have been levied erroneously due to clerical error and duplicate assessment of the same assets. The assessor
has levied taxes against the same personal property assets twice for the 2009 tax year for the assets located
at 502 Weld County Road#13, Brighton CO 80603.
Prior to 2009,the personal property rendition for this specific Weld County address was filed under the
account number P0023964 under the name Jacor Communications, by our third-party outsourcing firm
Atlantis Tax Management. In 2009 we did not file a rendition under account number P0023964 but did
receive a forced assessment which is the basis for our request for abatement. Based on the facts outlined
below we believe this account should be closed and the tax assessment under this account number should be
abated.
Beginning in 2009,Clear Channel began filing personal property tax returns in house with the help of Ernst&
Young. As a result of this process change,Clear Channel began filing all renditions under the parent company
name of Clear Channel Communications, Inc. The 2009 rendition for the 502 Weld County Road#13 assets
was filed under this name (see Exhibit B). At the time of the rendition filing there was not an account
number associated with Clear Channel Communications, Inc. name thus the rendition was filed without an
account number and a letter was attached explaining the request to create one account, under the Clear
Channel Communications, Inc. name,for each physical address(see Exhibit C). The assessor's office upon
processing the Clear Channel Communications, Inc. rendition for the 502 Weld County Road#13 site assigned
an account number P0904818. Clear Channel Communications paid in full both bills received associated with
the 502 Weld County Road#13 location and this new account number(see Exhibit D).
Jacor Communications/Clear Channel Communications, Inc. believes the forced assessment under account
number P0023964 should be abated and recognized as a duplicate assessment of the assets rendered under
account number P0904818.
To help further clarify this matter we have attached a merger agreement that shows where Jacor
Communications, Inc.was merged into Clear Channel Communications, Inc. as of 5/5/2000. By us filing under
Clear Channel Communications, Inc. we are updating/correcting the legal entity that these assets should be
reported under(see Exhibit E).
If you have any questions or would like to discuss further, please contact me at(210) 253-4452.
Jim Kutz
Director, Indirect Taxes
200 E Basse Road
San Antonio,TX 78209
r CLEARCHANNEL
20880 Stone Oak Parkway San Antonio,TX 78258•'fel. 210.253.5000-www.clearchannel.com
6X1, ,$ g /17
State of Colorado �q,„ 'e",';" 15-DPT-AS Form DO NOT USE - FOR ASSESSOR ONLY
• PERSONAL PROPERTY tu�tit e'3U 0505661-09
DECLARATION SCHEDULE RECEIVED
(CONFIDENTIAL DATA)
COMPLETED
RETURN TO COUNTY ASSESSOR LATE FILING PENALTY APPLIED ❑ YES ❑ NO
Weld County
B.A. CODE T.A. CODE SCHEDULE/ACCT. NO. Assessment Date Due Date
NEW 2009-502 WELD January 1, 2009 April 15, 2009
A. NAME AND MAILING ADDRESS (INDICATE ANY BUSINESS NAME AND PHYSICAL LOCATION OF THE
CHANGES OR CORRECTIONS) PERSONAL PROPERTY AS OF JANUARY 1, 2009
Clear Channel Communications, Inc. Clear Channel Communications, Inc.
20880 Stone Oak Parkway See Attached
San Antonio,TX 78258
B. BUSINESS: Start-Up Date (at this location) Square Footage the Business Occupies Product or Service Provided
Radio Broadcasting
C. BUSINESS STATUS: (Please check the appropriate boxes ONLY).
❑ NOT CURRENT BUSINESS OWNER. If you are not the current business owner,check here and provide the name and address
of the new owner:
Date Sold:
❑ NEW BUSINESS/ORGANIZATION. You must give a complete itemized listing of all personal property. Use the first part of
Section D and attach separate sheet(s) if needed. The assessor may select your business for an audit whether or not you file
a declaration schedule.
❑ EXISTING BUSINESS/ORGANIZATION. Indicate any additions and/or deletions to your listing in Section D.
❑ NEW OWNER OF PREVIOUSLY EXISTING BUSINESS/ORGANIZATION. You must give a complete itemized listing of all
personal property acquired in a business purchase. Include additions made prior to Jan. 1 since that purchase.
AS OF JANUARY 1, DID YOUR BUSINESS CEASE OPERATIONS? ❑ Yes Q No If yes,please complete below:
❑ Personal Property Sold ❑ Personal Property Stored Date Sold/Stored
If sold, Selling Price of Furnishings,Assets, and Equipment Only: $
If sold, Name and Contact Information of New Owner of the Personal Property:
Phone Number
NOTE: If sold to more than one new owner,please attach a listing of the new owners.
❑ PROPERTY CHANGED LOCATION TO ON (DATE)
D. ITEMIZED LISTING OF PERSONAL PROPERTY: FOR THE MOST ACCURATE ASSESSMENT, IT 1$RECOMMENDED
THAT YOU ATTACH A COMPLETE ITEMIZED ASSET LISTING WITH
EACH BUSINESS PERSONAL PROPERTY DECLARATION FILING.
CHECK HERE IF THERE ARE NO CHANGES FROM LAST YEAR'S DECLARATION SCHEDULE INFORMATION.
IF SO, GO DIRECTLY TO SECTION H. COMPLETE THE FORM, SIGN IT, AND RETURN FORM TO THE ASSESSOR.
NOTE: DO NOT CHECK THIS BOX IF THIS IS A NEW BUSINESS OR ORGANIZATION.
Q If NO ADDITIONS,check here; otherwise, list all personal property acquired prior to January 1. Attach separate sheet(s) if needed.
NOTE: Include ALL Expensed Assets with a Life of Greater Than 1 Year, Fully Depreciated Assets Still in Use,and Stored Assets
that are Subject to IRS Depreciation. Do not report licensed vehicles in this section.
Item Year Check New or Used Your Original Month&Year First
ID Number Complete Description Including Model or Capacity Acquired for Each Item: Installed cost Placed into Service
See Attached 0 New ❑ Used 604,741
❑ New ❑ Used
❑ New ❑ Used
❑ New ❑ Used
❑ New ❑ Used
0 If NO DELETIONS,check here;otherwise, list all personal property sold,traded,or discarded prior to January 1. Attach separate
sheet(s) if needed.
Item Year Check New or Used Your Original
ID Number Complete Description Including Model or Capacity Acquired for Each Item: Installed Cost
❑ New 0 Used
❑ New ❑ Used
SEE PAGE TWO
Clear Channel Communications.Inc.-Weld County Assessor(Assr Acct NEW 2009-502 WELD COUNTY RD 413)
AS AMENDED
'U
E. MOBILE EQUIPMENT(Not Leased, Loaned,or Rented)
0 Check here and complete this section if there is any mobile equipment at this location.
Item Licensed/ Year Check New or Used Your Year
ID Number Description/Model or Capacity 7-Tabbed? Acquired for Each Item: Installed Cost In Use
None 0 0 New ❑ Used $
❑ ❑ New ❑ Used $
❑ ❑ New ❑ Used $
F. GENERAL LEDGER (original installed costs only) DO o NOT USE mobile
FISCAL YEAR BALANCES
9 Do not list mobile equipment with SMM license plates,rental decals,or 7-tabs.
Furniture Machinery& Capitalized Electronic Computers Signs All Other
Equipment Mobile Equipment Office Equipment
BALANCE
JAN.1,2008 0 0 0 0 0 0 0
BALANCE
JAN.1,2009 69,407 92,802 0 9,466 74,875 0 358,191
G. FULLY DEPRECIATED ASSETS/EXPENSED ITEMS: Attach a separate sheet including the appropriate Federal Forms
denoting all fully depreciated assets and expensed items. If you have none,write"None."
Year Year
Description Acquired Cost Description Acquired Cost
1. $ 4. $
2. $ 5. $
3. $ 6. $
H. LEASED, LOANED, OR RENTED PROPERTY Declare Property Owned by Others.
Did you have any leased, loaned,or rented machinery,equipment,furniture,signs,vending machines,etc.,at this location on January 1?
0 Yes 0 No
If you checked yes,list the items below,showing owner's name,address,and telephone number;property description;etc. If any of the leased equipment
listed is capitalized on your books and records,please check the box at the beginning of the line corresponding with the name of the Lessor. If additional
room is needed,attach a complete listing of all leased personal property. If you checked no,go to Section Ito complete this form.
Original
Description Including Model/ New or Total Term
Owner/Lessor's Name.Address.Tele.No. Serial No.or Capacity Used? Cost of Lease Installed Lease Number (From-To) Annual$Rent
Cost
H.1. Personal Property
None 0 New
❑ Used $ $ $
❑ New
❑ Used
❑ New
❑ Used $ $ $
H.2. Mobile Equipment Licensed
None ❑ 0 New
❑ Used $ $ $
❑ ❑ New
❑ Used $ $ $
❑ If purchase or maintenance options are included in the total annual$rent shown above,check here and furnish details.
I. IS THERE ANY RENEWABLE ENERGY PROPERTY(e.g.,solar panels,wind turbines,hydroelectric property) AT THIS
LOCATION? 0 Yes 0 No IF YES,THE PROPERTY IS: ❑ Owned 0 Leased
J. DECLARATION THIS RETURN IS SUBJECT TO AUDIT
"I declare,under penalty of perjury in the second degree,that this schedule,together with any accompanying exhibits or statements,has been
examined by me and to the best of my knowledge, information,and belief sets forth a full and complete list of all taxable personal property
owned by me,or in my possession,or under my control, located in this county,Colorado,on the assessment date of this year; that such
property has been reasonably described and its value fairly represented;and that no attempt has been made to mislead the assessor as to its age,
quality, quantity,or value."§39-5-107(2),C.R.S.
FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN) 74-1787539
NAME OF OWNER Clear Channel Communications
PRINT NAME OF PERSON SIGNING Paul Peterson PHONE NUMBER (210) 253-4108
E-MAIL ADDRESS JeannieSmith@clearr`nnel.co FAX NUMBER(?1032S3-stag C.)
SIGNATURE OF OWNER OR AGENT ( a , - DATE 7//7)0 g
0 Check here if new agent. If new agent,submit a letter of authorization when filing this form.
PLEASE COMPLETE, SIGN AND RETURN TO THE ASSESSOR ON OR BEFORE APRIL 15, 2009.
MAKE A COPY FOR YOUR RECORDS.
Clear Channel Communications,Inc.-Wed County Assessor(Assr Acct NEW 2009-502 WELD COUNTY RD#13)
AS AMENDED
•
Complete Listing of Personal Property as of January 1
Item ID Complete Description Year Check New Your Original Month&Year
First Placed
Number Including Model or Capacity Acquired or Used Installed Cost
for Each Item: into Service
000000000146-26122 Anti climb devices installed , safety shields 2002 Q New ❑ Used 3,989 09 - 2002
on f
All Other Property
Towers
000000000443-26112 TOWERS/ANTENNA-KTLK ACQN 1999 Q New ❑ Used 354,202 05 - 1999
All Other Property
Towers
000000000122-26122 AM IBOC Digital Signal Generat 2005 RI New 9 Used 19,990 02 -2005
Computers
Computer Equipment & Software
000000000138-26122 Goldeneagle HD AM Monitor 2005 Q New ❑ Used 5,058 12 - 2005
Computers
Computer Equipment& Software
000000000140-26122 Goldeneagle HD AM Monitor 2005 Q New 9 Used 5,004 12 - 2005
Computers
Computer Equipment& Software
000000000114-26122 iboc-digital signal generator 2004 Q New ❑ Used 21,361 08 -2004
Computers
Computer Equipment & Software
000000000115-26122 install xmtr, digital optimod 2004 Q New ❑ Used 8,344 09- 2004
Computers
Computer Equipment& Software
000000000116-26122 mosely stl - KKZN IBOC 2004 Q New ❑ Used 15,118 08 - 2004
Computers
Computer Equipment & Software
000000000139-26122 58 spectrum analyzer 2006 El New 0 Used 1,654 02 - 2006
Electronic Office Equipment
Studio Equipment
000000000137-26122 Spectrum analyzer Option AM/FM 2005 Q New ❑ Used 1,659 12 - 2005
Electronic Office Equipment
Studio Equipment
000000000141-26122 Spectrum analyzer option AM/FM 2005 Ear New 0 Used 1,642 12-2005
Electronic Office Equipment
Studio Equipment
000000000117-26122 enhanced apt-iboc 2004 Q New ❑ Used 4,511 11 -2004
Electronic Office Equipment
Studio Equipment
000000000113-26122 250 KW 480 volt generator, 502 Weed 2003 El New 0 Used 52,647 03 -2003
County Rd 13,
Furniture
Furniture Fixtures & Equipment
000000000112-26122 install generator at Weld County xmtr site 2002 Q New ❑ Used 16,760 06 - 2002
Furniture
Furniture Fixtures & Equipment
000000000123-26122 KKZN Antenna Monitor 2007 Q New 0 Used 12,253 11 -2007
Machinery& Equipment
Clear Channel Communications,Inc.-Weld County Assessor(Assr Acct NEW Z009-502 WELD COUNTY RD#13)
AS AMENDED
V64
Complete Listing of Personal Property as of January 1
Item ID Complete Description Year Check New Your Original Month &Year
or Used First Placed
Number Including Model or Capacity Acquired Installed Cost
for Each Item: into Service
Transmitters & Antennas
000000000119-26122 ugrade kit and am kit 2005 Q New ❑ Used 8,372 11 -2005
Machinery& Equipment
Transmitters & Antennas
000000000118-26122 (2) enhanced apt exciters 2004 Q New ❑ Used 8,995 11 - 2004
Machinery& Equipment
Transmitters & Antennas
000000000120-26122 CASH-Xmtr,AM-6A, 3 Phase Delta, w/kit, 2003 IO New ❑ Used 26,796 10-2003
option, &
Machinery& Equipment
Transmitters & Antennas
000000000121-26122 TRADE-Xmtr, AM-6A, 3 Phase Delta, 2003 P1 New D Used 8,225 10- 2003
w/kit,option, &
Machinery& Equipment
Transmitters & Antennas
000000000377-26112 TRANSMITTER EQUIPMENT 1999 Q New ❑ Used 28,161 05 - 1999
Machinery& Equipment
Transmitters & Antennas
Total: 604,741
Clear Channel Communications,Inc.-Weld County Assessor(Assr Acct NEW 2005-502 WELD COUNTY RD#13)
AS AMENDED
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07/14/2009 Property Location List Page 1
2:27:59PM P Y
Weld County Assessor- NEW 2009-502 WELD COUNTY RD#13
Primary Parcel
Site Primary Assessor Account Address
CO -190-000008 N/A Weld County
502 Weld County Road#13 NEW 2009-502 WELD COUNTY 502 Weld County Road#13
RD#13 (P)
Brighton, CO 80603
CO - 190-000006 N/A Weld County
Colorado Blvd NEW 2009-502 WELD COUNTY 502 Weld County Road#13
RD#13 (P)
Brighton, CO 80603
•
PTMS 4.2 Clear Channel paligam
641i/ 6 6�
I I I el(E NST YO lA!/' Ernst&Young LLP
(d�VJf [X lltYlJ Property Tax Services
P.O.Box 68964
Indianapolis,IN 46268
Tel:(317)280 3400
Fax:(866)617 5758
www.ey.com
24 March 2009
Clear Channel Communications, Inc. - Request for Consolidation of 2009
Personal Property Accounts
Dear Assessor:
Enclosed you will find the 2009 Personal Property Statement(s)for Clear Channel Communications,
Inc. In prior years, property owned by Clear Channel in your jurisdiction has been reported per radio
station, causing numerous statements to be filed for a single physical address. Beginning with the
2009 tax year, we respectfully request that only a single account be maintained for each physical
address.
I have returned the forms received from your office and have indicated the account(s) to be closed
on the front page of the Personal Property Statement. Should you have any questions, please do not
hesitate to contact me directly at(317) 280-3642 or Amy.Paliga@ey.com. Thank you for your time
and attention to this matter.
Sincerely,
Amy Paliga
Enclosures
Copy to: Jeannie Smith, Manager—Personal Property Tax, Clear Channel Communications, Inc.
A member Lnn or Ernst&Y,pry G::Lat unf.LLj
eXACCOUNT# P0904818 ti�er/ L) PERSONAL PROPERTY TAX NOTICE (di WELD COUNTY TREASURER to',
BO.BOX 458 ��
PARCEL# 146931200002 2009 TAXES DUE IN 2010 GREELEY,CO 00632-0458
TAX DISTRICT 0808
TAA AUTH• rR GENERAL TAX VALUATI•N ACTUAL ASSES
WELD COUNTY 22.03800 5.23400) 2102.52 LAND 0
SCHOOL DIST RE8 22.20000 '0.00000) 2777.66 IMPROVEMENTS 0
GREATER BRIGHTON FIRE 11.79500 '0.000003) 1475.79 L PERSONAL PROP 431453 1251;
AIMS JUNIOR COLLEGE 6.31200 '0.00000 789.76 SR/VET A EXEMPT (0)
HIGH PLAINS LIBRARY 3.25500 '0.00000 407.26
TOTAL NET LEVY=60.36600 7552.99 NET TOTAL 431453 1251;
SENIOR OR VETERAN EXEMPTION (0.00) MESSAGES
•
FEE 50.00
SB 25- In absence of State Le islative Funding, GRAND TOTAL 7602.99 #1 Making a Payment #2 Delinquent Payments
your School General Fund mill levy would have been 44.13900 #3 Payment Receipt #4&5 Senior or Veteran Exemptio:
SEE CORRESPONDING#ON BACK OF STATEMENT
The value of your property for 2010 will not change from the
value shown on this tax notice unless the Assessor's office senc
you a notice of value in May or June of 2010. Property owners
may appeal their value by fax,e-mail,letter,or in person.Coot
the Assessor's office for date and times on the appeal process.
LEGAL DESCRIPTION OF PROPERTY - Unpaid prior year taxes.
No
PAYMENT DUE DATE AMOUNT
PROPERTY LOCATION: 502 13 CR WELD 000000000
First Half MAR 1,2010 3801._`
Second Half JUN 15,2010 3801.4
Full Payment APR 30,2010 7602.c
Make Checks Payable To:
WELD COUNTY TREASURER
CLEAR CHANNEL COMMUNICATIONS INC.-P0904818 POST DATED CHECKS ARE NOT ACCEPTED
a ATTN: PROPERTY TAX If you have sold this property,please forward this statement to
_N IN 20880 STONE OAK PARKWAY the new owner or return to this office marked'property sold'
v SAN ANTONIO,TX 78258 THE TREASURER'S OFFICE IS REQUIRED BY LAW TO SEND
_ THE TAX NOTICE TO THE OWNER OF RECORD. IF YOUR
TAXES ARE PAID BY A MORTGAGE COMPANY KEEP THIS
_
NOTICE FOR YOUR RECORD.
901850X.037 WELD: 0081580 RFTAm TOP PORTION FOR POUR RECORDS
ACCOUNT# P0904818 PERSONAL PROPERTY TAX NOTICE WELD COUNTY TREASURER ili,T /I
PAP'ELI(. 146931200002 2009 TAXES DUE IN 2010 P.O.BOX.Cs �F (I 7
T.AX DISTRICT 0808
GREErEY.co eossnass `P
WE:n COUNTY 22.03800 5.23400 2102.52 LAND 0 0
SCHOOL DIST REB 22.20000 0.00000 2777.66 IMPROVEMENTS 0 0
GREATER BRIGHTON FIRE 11.79500 0.00000 1475.79 PERSONAL PROP 431453 125120
AIMS JUNIOR COT T FGE 631200 0.00000 789.76 SRNEI EXEMPT (0) (0)
HIGH PLAINS LIBRARY 3.25500 0.00000 407.26
TOTAL NET LEVY=60.36600 7552.99 NET TOTAL 431453 125120
SENIOR OR VETERAN FXFMPTION --(0.00)
,.- IFEE "50.00
SB 25 in absence of State yonisiahve Funding'' 'GRAND TOTAL - 7602.99 #1 Mating a Payment #2 Delinquent Payments
your School'General—iruic mall levy would have been 44 13900., #3 Payment Receipt #4&5 Senior Or Veteran Exemption
SEE CORRESPONDING#ON BACK OF STATEMENT
The value of your property for 2010 will not change from the
value shown on this tax notice unless the Aasmsoes office sends
you a notice of value in May or June of 2010 Property owners
may appeal Neu value by fax,e-mail,lever,or in person.Contact
the Assessor's office for date and times on the appeal process.
No
PROPERTY LOCATION: 502 13 CR WELD 000000000
First Half MAR 1,2010 3801.50
Second Half JUN 15,2010 3801.49
Full Payment APR 30,2010 7602.99
MS.'Checks Payable To:
WELD COUNTY TREASURER
— CLEAR CHANNEL COMMUNICATIONS INC P090481$ POST DATED CHECKS ARE NOT ACCEPTED
- ATTN: PROPERTY TAX t I . Iryna na.e ads thin pmpom.pmaae roiw.m tma sutamam m
20880 STONE OAK PARKWAY me sew DwRaDr amt minls elr mated'pmpeRV son
:p SAN ANTONIO,'DC 78258
_ .'.' THE TREASURER'S OFFICE IS REQUIRED BY LAW TO SEND
= . THE TAX NOTICE TO THE OWNER OF RECORD. IF YOUR
-. TAXES ARE PAID BY A MORTGAGE COMPANY KEEP THIS
NOTICE FOR YOUR RECORD.
90185B)1.037 WELD: 0051580 RETAIN TOP PORTION FOR YOUR RECORDS
wnry Tneensee vpan]CM lw antes p.ym,t.n Unpad.Pr Y a
e pees taut Nmn ywr mspepe MGrn t.enNn etas m
e spps�en Feu,tee e0 male'eae F eelryae pm
_ ^a . 2009 TAXES DUE IN 2010 No
RETURN THIS COUPON FOR SECOND HALF PAYMENTS
2nd Half; Coupon > 2
Return tat cespenwith payment t0: :ACCOUNT NUMBER
IIIIIII I VIIIIIII IIII VIII VIIIIIII 11111111H
III P.O.WELD OX COUNTY TREASURER To avoid additional dfeesue and
GaEECEr,CC 00032-01.50penalties pay by the due date P0904818
.0081580 s2
a70' CLEARCHANNEL COMMUNICATIONS INC.-P0904818
MOEN ATTN: PROPERTY TAX
20880 STONE OAL PARKWAY Recovo SAN ANTONIO,TX 78256 SECOND AALF DUE BY JUN 15,2010 3801.49
•Ih•II•P'll' IIhtpII4IIIIIlI •HIDhIIIIIVIIIllllIlls
PAID BY
we Tnuww a m eemrde ten emm.oe gtmena.nn
r-ess,ed ew sanerma emSw Mobw
mend Im.p F..,.mmmesen os.nlne.I.ee Pa 2009 TAXES DUE IN 2010 ° - -No
RETURN THIS COUPON FOR FIRST HALF OR FULL PAYMENTS
> Full Payment or 1 s#: Half, Coupon > 1
:Releresi, Coupon with Payment[o: ACCOUNT NUMBER
III III III11111IIII 1111 VIII IIII 1111111111111 1111 P.O.BOX 451
WELD COUNT(
On633.04 9� To avoid additional theP0904818 fees and
penalties pay by the due date.
FIRST HALF DUE BY MAR 1,2010❑ 380150
PROPERm CLEAR CHANNEL COMMUNICATIONS INC.-P0904818 OR
ATTN: PROPERTY TAX
OWNER 20880 STONE OAK PARKWAY FULL AMOUNT DUE BY APR 30,2010u 7602.99
REcoep SAN ANTONIO,TX 78258
MM REV 4,10 WELD-NONCE
- - lie
REMIT TO:Weld County Treasurer DATE:02123/10 CHECK:0055087352
VENDOR:0000080828 VEND.LOCATION:001 ORIGIN:763
' ra ac ND ^^l .,.,..,,..1Li° ���'exO„ HE ,,..t_ "k-'e-°�.:"k "CCOAIN E58AGES.„.., A.r.;z r _-'..AMOUNT:
P0904818-0210 0223/70 00285046 CK TO JEANNIE SMITH-ACCT P0904818 $3,801.50
•
` ..
I
IWT:TOTAL 4_- $3,801.50,
H
Detach at Perforation Before Depositing Check
H THISH
••CUMENT HAS AC• • E•B CKG •UN°,MICR• INTING.V•I• ANT•GRA HAN•WATE NIA K•N THE-ACK.
reUsbank Check No.
/CLEARCHANNES, Mlamtsburg,Ohio 0055087352
Wn"Wial
5SSOLa22 Date
' Clear Channel Management Services,Inc-Corporate
So O.BOX ANTONIO,
2!23!2010
SA02N.4000 TEXAS 76265-9512
APHnI(210)253400
APH<IpdnkQClev/chsnoelaw�m c n eA
PAY EXACTLY 7K3CL /444444 Gr9 flladzed Oge An?✓v/100
Amount
PAY WELD COUNTY TREASURER $ 3,801.50
THE
ORDER
oP POB 458 -
Greeley,CO 80632 _ 6 '.
USA o''.k..
0
REF: CK TO JEANNIE SMRH--ACCT P0904818 _
I -
I
I I
H1
`See Reverse Side For Easy Opening Instructions'
Clear Channel Management Services,Inc-Corporate m
P.O.BOX 659512
SAN ANTONIO,TEXAS 71265-9512
(110)253400
APHelodesk@Clearchennelcam
II..1.11,1,1111,111I.I I I.1111111
Weld County Treasurer
POB 458
Greeley,CO 80632
USA
yoi
REMIT TO:Weld County Treasurer DATE:05/28/10 CHECK:0055094030
VENDOR:0000080828 VEND.LOCATION:x001 �ww ORIGIN:763
a.�°'' 'i} '.1tS}f
"n t 3T n4 r- ? - itis!Witnt§ S' r k_?.3p ii `:'
P0904818-0510 0525/10 00291777 ACCT#P0904818 RETURN CK TO JEANNIE SMITH BY 5/28 $3,801 49
$3,801.49
H
Delatli at Perforation Before Deposein9 Check
Check No.
rI CLEARCHANNTE.L ht sm sba g, n 0055094030
"'Ham'
a
Clear Channel Management Services Inc Cow° a Y? # y B"`EBv42i if is Date
PO BOX 659512 ,1 \, 2.V &o ,4' 5/28/2010
SAN ANTONIO,TEXAS 78265-9512 I 4 ,°4;a - wit ar` '
(210)253400 7"^` '' SAVAAPHelpdesk@NIcarchannelcom ;kev0',,sk
PAYEXACTLY 74 7Aaaand�."cy t'1 sed k, Gv '% ` 9#`' Ae m. Amount
R' A
TO THE WELD COUNTY TREASU ER!A t ,, g , $ 3,801.49
h
ORDER B Greeley,CO 80632 has " o
`b` s tte °.»POB 458 . e
USA ..rc s�[, 0 f
p ;, • it _ e a
ACCT#P0904818 RETURN CI&O, JEANNIE E i i- r ;
SMITH BY 5/28 •
REF: ,1 R _
e ,
H H
"See Reverse Side For Easy Opening Instructions"
L_ H
Clear Channel Management Services,Inc-Corporate 4
P 0.BOX 659512
SAN ANTONIO,TEXAS 78265-9512
(210)2534000
APHelpdesk@Olenrchaneelcom
iluleiiuuiim,uu,l,imili
Weld County Treasurer
POB 458
Greeley,CO 80632
USA
41fg lAW
•
Ali
/ . 6✓
lire of Texas
SECRETARY OF STATE
CERTIFICATE OF MERGER
The undersigned, as Secretary of State of Texas,hereby certifies that the attached Articles
of Merger of
JACOR COMMUNICATIONS, INC.
A Delaware no permit entity
with
CLEAR CHANNEL COMMUNICATIONS, INC.
A Texas corporation
have been received in this office and are found to conform to law. ACCORDINGLY,the
undersigned, as Secretary of State, and by virtue of the authority vested in the Secretary
by law,hereby issues this Certificate of Merger,
Filed May 5,2000
Effective May 5,2000
rcE Op
v �yc
L
Elton Bower
Secretary of State
„ooi ova
ARTICLES OF MERGER
of
JACOR COMMUNICATIONS, INC. , a Delaware corporation
with and into
CLEAR CHANNEL COMMUNICATIONS,INC., a Texas corporation
Pursuant to the provisions of Article 5.16 of the Texas Business Corporation Act, the
undersigned Texas parent corporation herein adopts the following Articles of Merger for the
purpose of merging its Delaware wholly-owned subsidiary corporation into said Texas parent
corporation (the"Merger"):
FIRST: The name of the parent corporation is:
Clear Channel Communications, Inc., a Texas corporation (the "Texas
Parent Corporation").
SECOND: The name of the subsidiary corporation is:
Jacor Communications, Inc., a Delaware corporation (the "Delaware
Subsidiary Corporation").
THIRD: The Texas Parent Corporation owns one hundred percent (100%) of the
Common Stock, no par value, of the Delaware Subsidiary Corporation, with such
shares constituting all of the capital stock of the Delaware Subsidiary
Corporation.
FOURTH: Set forth below arc the resolutions to merge the Delaware Subsidiary Corporation
with and into the Texas Parent Corporation as adopted by the Board of Directors
of the Texas Parent Corporation on May 5. 2000:
"RESOLVED, that Clear Channel Communications, Inc. (the
"Corporation"), as the owner of all of the outstanding shares of Jacor
Communications, The, a business corporation of the State of Delaware (the
"Delaware Subsidiary Corporation"), does hereby merge the Delaware Subsidiary
Corporation with and into the Corporation;
RESOLVED,that all of the estate, property, rights, privileges, powers and
franchises of the Delaware Subsidiary Corporation be vested in and held and
enjoyed by the Corporation as fully and entirely and without change or diminution
as the same wore before held and enjoyed by the Delaware Subsidiary
Corporation in its name;
wfluu4iuue
RESOLVED, that the Corporation assume all of the obligations of the
Delaware Subsidiary Corporation;
RESOLVED,that the Corporation does hereby agree that it may be served
with process in the state of Delaware in any proceeding or enforcement of any
obligation of the Delaware Subsidiary Corporation, as well as for enforcement of
any obligation of the Corporation arising from the merger herein provided for,
does hereby irrevocably appoint the Secretary of State of the State of Delaware as
its agent to accept service of process in any such proceeding; and does hereby
specify the following address to which a copy or such process shall be mailed by
the Secretary of State of the State of Delaware:
Clear Channel Communications, Inc.
200 Concord Plaza, Suite 600
San Antonio, Texas 78216
Attention: General Counsel
RESOLVED, that to the extent any act, action, filing, undertaking,
execution or delivery contemplated by these resolutions has been previously
accomplished, the same is hereby ratified, confirmed, accepted, approved and
adopted by the Board of Directors of the Corporation;
RESOLVED, that the Board of Directors and proper officers of the
Corporation are hereby authorized, empowered and directed to do any and all acts
and things deemed necessary or appropriate, and to prepare, execute, deliver and
file, or cause to be prepared, executed, delivered and filed, any and all
instruments, papers and documents which shall be or become necessary,proper or
convenient to carry out or put into effect any of the foregoing resolutions or any
of die provisions of the merger of the Delaware Subsidiary Corporation with and
into the Corporation;
RESOLVED, that this consent may be executed in multiple counterparts,
each of which shall constitute an original and all of which shall constitute one
consent action; and be it further
RESOLVED, that any specific resolutions required for the purposes of
carrying out any of the transactions contemplated by each of the foregoing
resolutions are hereby deemed adopted and may be certified us having been
adopted by the Board of Directors of the Corporation on this date, provided that a
copy thereof is inserted in the minute book following this Unanimous Written
Consent in Lieu of a Special Meeting of the Board of Directors of the
Corporation."
[SIGNATURE PAGE FOLLOWS]
2
069Wpp002 SAN ANTONIO 149126 N
4J vuo(UUU
LORI
[ARTICLES OF MERGER SIGNATURE PAGE]
Executed on this 5th day of May,2000.
Parent: CLEAR CHANNEL COMMUNICATIONS, INC.,
a Texas corporation
By:
Randall
Executive Vice President and
Chief Financial Officer
3
n62098,0002 SAN ANTONIO (49121 v2
----- 10 UUtl/009
g
• State of Delaware
Office of the Secretary of State PAGE 1
I, EDWARD J. FREEL, SECRETARY OF STATE OF THE STATE OF
DELAWARE, DO HEREBY CERTIFY THE ATTACHED IS A TRUE AND CORRECT
COPY OF THE CERTIFICATE OF OWNERSHIP, 'WHICH MERGES :
"JACOB COMMUNICATIONS, INC. ", A DELAWARE CORPORATION,
WITH AND INTO "CLEAR CHANNEL COMMUNICATIONS, INC. " UNDER THE
NAME OF "CLEAR CHANNEL COMMUNICATIONS, INC. ", A CORPORATION
ORGANIZED AND EXISTING UNDER THE LAWS OF THE STATE OF TEXAS, AS
RECEIVED AND FILED IN THIS OFFICE THE FIFTH DAY OF MAY, A.D.
2000, AT 11 O'CLOCK A.M.
A FILED COPY OF THIS CERTIFICATE HAS BEEN FORWARDED TO THE
NEW r'ASTLE COUNTY RECORDER OF DEEDS.
:tef Edward J.Fred,Secretary of State
3223870 BlOOM AUTHENTICATION: 0424835
001229916 DATE 03_08_00
CERTIFICATE OF OWNERSHIP AND MERGER
of
JACOR COMMUNICATIONS, INC.
(a Delaware corporation)
into
CLEAR CHANNEL COMMUNICATIONS,INC.
(a Texas corporation)
Clear Channel Communications,Inc., a corporation organized and existing under Laws of
the State of Texas, does hereby certify:
I. Clear Channel Communications, Inc. (hereinafter sometimes referred to as the
"Corporation") is a business corporation of the State of Texas.
2. The Corporation is the owner of all of the outstanding shares of common stock of
Jacor Communications, Inc., which is a business corporation of the State of Delaware.
3. The laws of the jurisdiction of organization of the Corporation permits the merger
of a business corporation of that jurisdiction with a business corporation of another jurisdiction.
4. The Corporation hereby merges Jacor Communications,Inc. into the Corporation.
5. The following is a copy of the resolutions adopted on May 5, 2000 by the Board
of Directors of the Corporation to merge the said Jacor Communications, Inc. into the
Corporation:
"RESOLVED, that Clear Channel Communications, Inc. (the
"Corporation"), as the owner of all of the outstanding shares of Jacor
Communications, Inc, a business corporation of the State of Delaware (the
"Delaware Subsidiary Corporation"), does hereby merge the Delaware Subsidiary
Corporation with and into the Corporation;
RESOLVED, that all of the estate,property, rights,privileges, powers and
franchises of the Delaware Subsidiary Corporation be vested in and held and
enjoyed by the Corporation as fully and entirely and without change or diminution
as the smile were before held and enjoyed by the Delaware Subsidiary
Corporation in its name;
RESOLVED, that the Corporation assume all of the obligations of the
Delaware Subsidiary Corporation;
1
062098.0002 SAN ANTONIO 1,046S vs
vvu/VVb
RESOLVED, that die Corporation does hereby agree that it may be served
with process in the state of Delaware in any proceeding or enforcement of any
obligation of the Delaware Subsidiary Corporation, as well as for enforcement of
any obligation of the Corporation arising from the merger herein provided for;
does hereby irrevocably appoint the Secretary of State of the State of Delaware as
its agent to accept service of process in any such proceeding; and does hereby
specify the following address to which a copy of such process shall be mailed by
the Secretary of State of the State of Delaware:
Clear Channel Communications, Inc.
200 Concord Plaza, Suite 600
San Antonio, "Texas 78216
Attention: General Counsel
RESOLVED, that to the extent that any act, action, filing, undertaking,
execution or delivery contemplated by these resolutions has been previously
accomplished, the same is hereby ratified, confirmed, accepted, approved and
adopted by the Board of Directors of the Corporation;
RESOLVED, that the Board of Directors and proper officers of the
Corporation are hereby authorized, empowered and directed to do any and all acts
and things deemed necessary or appropriate, and to prepare, execute,deliver and
file, or cause to be prepared, executed, delivered and filed, any and all
instruments,papers and documents which shall be or become necessary, proper or
convenient to carry out or put into effect any of the foregoing resolutions or any
of the provisions of the merger of the Delaware Subsidiary Corporation with and
into the Corporation;
RESOLVED, that this consent may be executed in multiple counterparts,
each of which shall constitute an original and all of which shall constitute one
consent action; and be it further
RESOLVED, that any specific resolutions required for the purposes of
carrying out any of the transactions contemplated by each of the foregoing
resolutions are hereby deemed adopted and may be certified as having been
adopted by the Board of Directors of the Corporation on this date, provided that a
copy thereof is inserted in the minute book following this Unanimous Written
Consent in Lieu of a Special Meeting of the Board of Directors of the
Corporation."
[SIGNATURE PAGE FOLLOWS]
2
062098.0002 SAN ANTONIO 149468 v3
-- LQJ VUN/UU8
yfg
[SIGNATURE PAGE TO CERTIFICATE OF OWNERSHIP AND MERGER]
Executed on this 5th day of May, 2000.
CLEAR CHANNEL COMMUNICATIONS,INC.
By:
Randall T. Mays
Executive Vice President and
Chief Financial Officer
3
06?09&A00Y SAN ANPONIO 24948 vi
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Weld County—Petition for Abatement or Refund of Taxes
Reason for an Abatement Request
On 5/1/1999, Clear Channel Communications bought Jacor Communications property at 502 County
Road 13.
After the purchase,the company filing Clear Channel's taxes, Atlantis Tax Management, improperly
continued to file yearly renditions and process personal property taxes for this property under Jacor
Communications, using account P0023964.
In 2009, Ernst&Young was hired to replace Atlantis Tax Management. Since that time, all documents
have been filed under Clear Channel Communications, using account P0904818.
As a result,assessing for account P0023964,would represent a duplicate assessment. Please dismiss
any assessments under this number for year 2009.
If you have any questions, please feel free to contact me. My contact information is listed below.
Jeannie Smith
20880 Stone Oak Parkway
San Antonio,TX 78258
210-253-4108
PETITION FOR ABATEMENT OR REFUND OF TAXES•
//- 035
County:WELD Date Received (9.0
(Use Assessor's or Commissioners'Date Stamp)
Section I: Petitioner,please complete Section I only. REcEivED
Date: May 16 2011
Month Day Year MAY 2 0 11
Petitioner's Name: Clear Channel Communications
Petitioner's Mailing Address: 20880 Stone Oak Parkway WELD CUUN- 'Y ASSESSOR
San Antonio
TX 7823fr,KttLt , DO
City or Town State Zip Code
SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF P PERTY
P0023964 502 Weld County RD#13
Petitioner requests an abatement or refund of the appropriate taxes and states th he taxes assessed against the
above property for the property tax year 2009 are incorrect for the folio ng reasons: (Briefly describe why
the taxes have been levied erroneously or illegally,whether due to erroneous luation, irregularity in levying,
clerical error, or overvaluation. Attach additional sheets if necessary.)
On 5/1/1999, Clear Channel Communications bought Jacor Communica ns property at 502 County Road 13.
After the purchase,the company filing Clear Channel's taxes,Atlent' Tax Management, improperly continued to
file yearly renditions and process personal property taxes for this operty under Jacor Communications, using
account P0023964.
Petitioner's estimate of value: $21,900.00 (2009 )
Value Year
I declare, under penalty of perjury in the second degre ,that this petition,together with any accompanying exhibits
or statements, has been prepared or examined by m , and to the best of my knowledge, information, and belief, is
true, correct, and complete.
Daytime Phone Number(210-2§3-4108
Petitioner's Signature
By Daytime Phone Number(
Agent's Signature'
'Letter of agency must be attached when pe ion is submitted by an agent.
If the Board of County Commissioners,purs ant to§39-10-114(1),C.R.S.,or the Property Tax Administrator,pursuant to§39-2-116,C.R.5.,
denies the petition for refund or abatemen of taxes in whole or in part,the Petitioner may appeal to the Board of Assessment Appeals pursuant
to tiie provisions of§39-2-125,C.R.S., thin thirty days of the entry of any such decision,§39-10-114.5(1),C.R.S.
Section II: Assessor's Recommendation
(For Assessor's Use Only)
Tax Year
A ual Assessed Tax
Original
Corrected
Abate/Refun
❑Assessor recommends approval as outlined above.
If the request for abatement is based upon the grounds of overvaluation,no abatement or refund of taxes shall be made if an objection or protest
to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer,§39-10-114(1)(a)(I)(D),C.R.S.
Tax year: Protest? ❑No ❑Yes (If a protest was filed,please attach a copy of the NOD.)
❑Assessor recommends denial for the following reason(s):
affi
Assessor's or Deputy Assessor's Signature
15-DPT-AR No.920-66/11
FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section III or Section IV must be completed)
Every petition for abatement or refund filed pursuant to§39-10-114,C.R.S.shall be acted upon pursuant to the provisions of this section by the
Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1.7),C.R
•
Section III: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to$10,000)
The Commissioners of County authorize the Assessor by Resolution No.
to review petitions for abatement or refund and to settle by written mutual agreement any such petition for
abatement or refund in an amount of$10,000 or less per tract, parcel,or lot of land or per schedule of personal
property, in accordance with§39-1-113(1.5),C.R.S.
The Assessor and Petitioner mutually agree to the values and tax abatement/refund of:
Tax Year
Actual Assessed Tax
Original
Corrected
Abate/Refund
Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if
applicable. Please contact the County Treasurer for full payment information.
Petitioner's Signature Date
Assessor's or Deputy Assessor's Signature Date
Section IV: Decision of the County Commissioners
(Must be completed If Section III does not apply)
WHEREAS,the County Commissioners of County, State of Colorado, at a duly and lawfully
called regular meeting held on / / ,at which meeting there were present the following members:
Month Day Year
with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor
of said County and Assessor (being present--not present)and
Name
Petitioner (being present--not present),and WHEREAS,the said
Name
County Commissioners have carefully considered the within petition,and are fully advised in relation thereto,
NOW BE IT RESOLVED that the Board(agrees--does not agree)with the recommendation of the Assessor,
and that the petition be(approved--approved in part--denied)with an abatement/refund as follows:
Year Assessed Value Taxes Abate/Refund
Chairperson of the Board of County Commissioners'Signature
County Clerk and Ex-Officio Clerk of the Board of County Commissioners
in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the
record of the proceedings of the Board of County Commissioners.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County
this day of
Month Year
County Clerk's or Deputy County Clerk's Signature
Note: Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review.
Section V: Action of the Property Tax Administrator
(For all abatements greater than$10,000)
The action of the Board of County Commissioners, relative to this petition, is hereby
❑Approved ❑Approved in part$ ❑Denied for the following reason(s):
Secretary's Signature Property Tax Administrator's Signature Date
15-OPT-AR No.920-66/11
CLERK TO THE BOARD
PHONE: (970) 336-7215, EXT. 4226
1 8 6 1 - 2 0 ( 1 FM: (970) 352-0242
1150 O STREET
P.O. BOX 758
GREELEY, COLORADO 80632
.1
WELD_,COUNTY
I
September 7, 2011
JACOR COMMUNICATIONS
CLEAR CHANNEL COMMUNICATIONS INC
200 E BASSE RD
SAN ANTONIO TX 78209
RE: SCHEDULE NUMBER P0023964
Dear Property Owner:
This is to advise you that the Weld County Board of Commissioners will hear your petition for
abatement or refund of taxes on the property described as: 21097-B PT NW4 3 2 67. The
meeting is scheduled for October 3, 2011, at 9:00 a.m., Weld County Administration Building,
1150 O Street, Greeley, Colorado.
The Assessor is recommending that the Board approve your petition. You are not required to
be present at this hearing; however, this is your opportunity to have your position heard,
especially if your position is opposed to the Assessor's recommendation. If you intend to submit
any documentation in support of your position for this hearing, all such documentation must be
submitted to the Office of the Clerk to the Board and to the Weld County Assessor's Office at
least seven calendar days prior to the meeting date in order for it to be considered at the
scheduled hearing.
If you have any questions concerning this matter, please do not hesitate to contact me at
(970) 336-7215, Extension 4226.
Sincerely,
n
dgfl r .
Tonya Disney
Deputy Clerk to the Board
cc: Assessor
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