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Home My WebLink About20102138.tiff PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use Only ,''1313; erritari lfreet, Room 315 Phone: (303)866-5880 Denver;Coiotadcas 80203 Fax: (303) 866-4485 Docket No. Fee: Y N :‘:.-7P 10 is, t?: 12 Check/Credit Card# Date: September 8, 2010 n u Property Owner: Diversified Operating Corporation Subject Property: Oil and gas wells. See Attachment 1 Street Address City Schedule Number(s): Various. See Attachment 1 Attach separate sheet if necessary 0 Board of Equalization Appeals the decision of the Weld n(Board of Commissioners Dated: 8/10/2010 County State Property Tax Administrator This Appeal concerns: 21Valuation 0 Refund/Abatement 0 Exemption ❑State Assessed Tax Year: 2009 The subject property is currently classified as: 0 Agricultural ❑Commercial CExempt ❑Industrial OMixed Use ❑Natural Resources 0 Oil & Gas in Personal IOPossessory ❑Producing OResidential ❑State Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $9,374,540 Petitioner's estimate of value: $7,131,060 Estimated time for Petitioner to present the appeal: 20 minutes or hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: 0 Petitioner will be present at the hearing OPetitioner will appear by telephone ❑Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5880 Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) p Petitioner would like to appear by video conference Petitioner must contact the Board at 303-866-5880 at least 20 days in advance of the scheduled hearing to confirm availability of video conference equipment If the property owner is an entity,it must appear under the representation of an attorney licensed in Colorado except as follows. A closely held entity may be represented by en officer of the entity as long as the amount in controversy does not exceed$10,000,exclusive of costs,interest or statutory penalties. A closely held entity can have no more than three owners. See Section 13-1-127,C.R.S. A closely held entity that will be represented by an officer of the entity must provide a letter to the Board with this petition stating that it has no more than three owners and that the tax amount at issue does not exceed$10,000.A trust need not be represented by an attorney as it is not considered to be an entity. Filing Fee: Q None Petitioner is appearing pro se (self-represented) and has not filed more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). ❑ $ 33.75 Petitioner is appearing pro se (self-represented)and has filed more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). I? $101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property See Attachment 2. ciaynY(1. a'u CS,d 1On5 CL . LAuivat) PSC2 2010-2138 try to ajOO14-F Required attachments to this form: ❑ Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: ❑ A notarized Letter of Authorization if an agent will be representing Petitioner ❑ A list of names, last known addresses and telephone numbers of co-owners or parties directly interested in the subject property if applicable. Certificate of Service I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to: O Board of Equalization Weld *Board of Commissioners county O State Property Tax Administrator at the following address: 915 10th Street, Greeley, Colorado 80632 on ate I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments >�� J wer mail d, faxed or hand delivered to all co-owners or parties directly interested in the subject property —7 � on 6, ate I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand deliv red t p the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 9 g jpcO/ o Date (One copy may be faxed to •e Board but the original and two additional copies must be mailed or hand delivered.) Pet '. ai ' q Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. -8-109 gnature •f Agent O or Attorney al Signature of Petitioner st W. Lewis Diversified Operating Corporation Printed Name Printed Name 1600 Broadway, Suite 1525 15000 W. 6th Avenue, #102 Mailing Address Mailing Address Denver, Colorado 80202 Golden, Colorado 80401 City, State, Zip Code City, State, Zip Code Telephone: 303-830-2190 Telephone: 303-384-9611 Daytime number E-Mail: flewispc@aol.com E-Mail: tcammon@doccolo.com Attorney Reg. No.: 5817 It is the Petitioner's responsibility to notify the BAA of any change of address. Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to completing this Petition Form. The Instructions and Rules are available on the Web at www.dola.Colorado.gov/baa or may be requested by phone at 303-866-5880. 08/16/2010 13:50 3033849612 DIVERSIFIED OP CORP PAGE 01/04 raccr- CLERK TO THE BOARD PHONE: (970)336-7215, Ext.4225 4 FAX915 0)352-0242 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 COLORADO AUG 1 8 2010 August 10, 2010 DIVERSIFIED OPERATING CORPORATION 15000 W 16TR"AVE ST -1 • - GOLDEN CO 80401-5047 RE: SCHEDULE NUMBER: VARIOUS Dear Property Owner: On July 12,2010,the Board of Weld County Commissioners considered your petition for abatement or refund of taxes and denied same. Pursuant to Section 39-2-125(f), C.R.S., you have the right to appeal this decision to the State Board of Assessment Appeals within thirty days. You may obtain the appropriate forms and instructions from: Board of Assessment Appeals, Department of Local Affairs, 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: 303-866-5880 In preparation for appealing to the State Board of Assessment Appeals you may also go to the following state link to obtain any further information you may need to proceed, http://www_dola.state.co.ustaafindex.htm Very truly yours, Tonya Disney Deputy Clerk to the Board cc: Assessor • K.E.Andrews &Company 3615 S Huron St Ste#200 Englewood CO 80110 td/eg ATTACHMENT 1 FEIN 84-0981577 Name Diversified Operating Corporation Original Oil&Gas Account_no Linked_Account_no API_no Parcel_no Well Name Group O3214905 E3214905 0512322254 079514000003 Babb 14-14 O3214905 O3214905 E3214905 0512322254 079514000003 Babb 14-14 O3214905 O3568606 E3568606 0512322677 079523000014 Behring 23-10 O3568606 O3568606 E3568606 0512322677 079523000014 Behring 23-10 O3568606 O3215005 E3215005 0512321830 079523000013 Behring 23-7 O3215005 O3215005 E3215005 0512321830 079523000013 Gehring 23-7 O3215005 O0518186 E0006366 0512310097 053727000009 Elliott 6-27 O0518186 O0518186 E0006366 0512310097 053727000009 Elliott 6-27 O0518186 O2555303 E2555303 0512320272 054135000003 Fed Osprey 35-3 O2555303 O2555303 E2555303 0512320272 054135000003 Fed Osprey 35-3 O2555303 O2105702 E2105702 0512320233 054133000003 Federal Falcon 33-6 O2105702 O2105702 E2105702 0512320233 054133000003 Federal Falcon 33-6 O2105702 O3356406 E3356406 0512322634 054128000001 Federal Goshwak 28-13 O3356406 O3356406 E3356406 0512322634 054128000001 Federal Goshwak 28-13 O3356406 O2105802 E2105802 0512320234 054128000001 Federal Toucan 28-14 O2105802 O2105802 E2105802 0512320234 054128000001 Federal Toucan 28-14 O2105802 O0186987 E0013236 0512312824 054128000001 Federal Wildhorse 7-28 O0186987 O0186987 E0013236 0512312824 054128000001 Federal Wildhorse 7-28 O0186987 O9519614 E9519614 0512326575 Green 1-1 O9519614 E9519614 0512326575 Green 1-1 O9519614 O1249398 E1249398 0512319368 054131000004 Hill 31-15-8 O1249398 O1249398 E1249398 0512319368 054131000004 Hill 31-15-8 O1249398 O1698800 E1698800 0512319627 054131000004 Hill 31-9-11 O1698800 O1698800 E1698800 0512319627 054131000004 Hill 31-9-11 O1698800 O2106002 E2106002 0512320169 071906000005 Hill 6-1 O2106002 O2106002 E2106002 0512320169 071906000005 Hill 6-1 O2106002 O1830601 E1830601 0512320097 054134000004 Hoffman 34-10 O1830601 O1830601 E1830601 0512320097 054134000004 Hoffman 34-10 O1830601 O2558103 E2558103 0512321025 079523000004 Kettl 23-3 O2558103 O2558103 E2558103 0512321025 079523000004 Kettl 23-3 O2558103 O2830104 E2830104 0512321395 053722000009 Krager 22-12 O2830104 O2830104 E2830104 0512321395 053722000009 Krager22-12 O2830104 O1263898 E1263898 0512319437 054132000005 Showers 32-12-10 O1263898 O1263898 E1263898 0512319437 054132000005 Showers 32-12-10 O1263898 O1699000 E1699000 0512319441 054132000005 Showers 32-5-7 O1699000 O1699000 E1699000 0512319441 054132000005 Showers 32-5-7 O1699000 O1829700 E1829700 0512319939 071905000004 Showers 5-4 O1829700 O1829700 E1829700 0512319939 071905000004 Showers 5-4 O1829700 O1697200 E1697200 0512313452 053716000001 Sooner Unit 13-16 O1697200 O1697200 E1697200 0512313452 053716000001 Sooner Unit 13-16 O1697200 O0603196 E0603196 0512318968 053721000004 Sooner Unit 21-16-9 O0603196 O0603196 E0603196 0512318968 053721000004 Sooner Unit 21-16-9 O0603196 O1263698 E1263698 O512319226 053721000003 Sooner Unit 21-6-15 O1263698 O1263698 E1263698 0512319226 053721000003 Sooner Unit 21-6-15 O1263698 O1697500 E1697500 O512313065 053716000001 Sooner Unit 2-28 O1697500 O1697500 E1697500 0512313065 053716000001 Sooner Unit 2-28 O1697500 O1698100 E1698100 0512313505 053716000001 Sooner Unit 4-21 O1698100 O1698100 E1698100 0512313505 053716000001 SoonerUnit4-21 O1698100 O1698300 E1698300 0512314562 053716000001 Sooner Unit 6-21 O1698300 O1698300 E1698300 0512314562 053716000001 Sooner Unit 6-21 O1698300 O1698400 E1698400 0512313138 053716000001 Sooner Unit 7-28 O1698400 O1698400 E1698400 0512313138 053716000001 Sooner Unit 7-28 O1698400 O2557403 E2557403 0512320908 054136000005 State 36-16 O2557403 O2557403 E2557403 0512320908 054136000005 State 36-16 O2557403 O2106102 E2106102 0512319794 079536000005 State 36-3-9 O2106102 O2106102 E2106102 0512319794 079536000005 State 36-3-9 O2106102 O2830604 E2830604 0512321315 072106000001 Wickstrom 6-5 O2830604 O2830604 E2830604 0512321315 072106000001 Wickstrom 6-5 O2830604 ATTACHMENT 2 Central Kansas Crude, LLC ("CKC") took oil from the subject properties in June and July 2008, but refused to pay Diversified Operating Corporation ("DOC") for the oil after its crude buyer, SemGroup filed bankruptcy. DOC has made reasonable efforts to collect this revenue ($2.3 million) but has been unable to do so as CKC commenced its own bankruptcy proceedings. The value of the production should be reduced in the assessment to deduct the oil not paid for by CKC in June and July 2008. Section 39-7-101(d) refers to the net taxable revenues realized by the taxpayer. DOC did not "realize" any revenue for the June and July 2008 production. In Yuma County B.O.E. v. Cabot Petroleum Corp., 856 P.2d 844 (Colo. 1993), the Colorado Supreme Court ruled that the "selling price" referenced in Section 39-7-101, C.R.S., refers to the amount of money actually received. If that number is different than the contract price, the seller must inform the assessor of the dispute. DOC made the assessor aware of the dispute with CKC. DOC has properly revised the valuation to report the amount of money actually received pursuant to Yuma County v. Cabot, supra. Hello