HomeMy WebLinkAbout20092254.tiff4wri
Wilk
COLORADO
September 3, 2009
CLERK TO THE BOARD
PHONE (970) 336-7215, Ext. 4226
FAX: (970) 352-0242
P. O. BOX 758
GREELEY, COLORADO 80632
HP FARMS HOLDINGS LLC
4643 S ULSTER ST STE 1300
DENVER, CO 80237
RE: THE BOARD OF EQUALIZATION, 2009, WELD COUNTY, COLORADO - STIPULATE
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
DESCRIPTION OF PROPERTY: ACCOUNT #: R4682307 PARCEL #: 130508400021 - PT
E2SW4/SE4 8-2-64 BEG SE COR OF SEC 8 S88D54W 1325.42' S88D56W 696.08' N25D21W
991.07' N29D24W 1174.34' N24D56W 1153.92' N90DOOE 3500' M/L SOOD09E 2926.72' M/L TO
POB
Dear Petitioner:
On July 28, July 30, and August 5, 2009, the Board of County Commissioners of Weld
County, Colorado, convened, and acting as the Board of Equalization, pursuant to Section 39-8-101,
C.R.S., et.seq., considered the Stipulation on your petition of appeal of the County Assessor's
valuation of your property described above, for the year 2009.
The Stipulation was entered into between the Assessor and said petitioner(s), and accepted
by the Board of Equalization, agreeing that the assessment and valuation of the Weld County
Assessor be Stipulated as follows:
ACTUAL VALUE AS
DETERMINED BY
ASSESSOR
ACTUAL VALUE AS
STIPULATED
$5,006 $4,874
2009-2254
AS0073
HP FARMS HOLDINGS LLC - R4682307
Page 2
If you have questions or need additional information, please do not hesitate to contact me at
(970) 336-7215, Extension 4226.
Very truly yours,
Esther E. Gesick
Deputy Clerk to the Board
cc: Christopher Woodruff, Assessor
GREGORY AND PLOTKIN, LLC
1331 17TH ST STE 1060
DENVER, CO 80202
2009-2254
AS0073
biro
2009
COUNTY BOARD OF EQUALIZATION
WELD COUNTY
ASSESSOR'S ACCOUNT NUMBER R4682307
STIPULATION (As To Tax Year 2009 Actual Value)
RE PETITION OF:
NAME: HP FARMS HOLDINGS LLC
4643 S ULSTER ST STE1300
DENVER CO 80237-2868
Petitioner(s), HP FARMS HOLDINGS LLC & and the Weld County Assessor, hereby enter into
this Stipulation regarding the tax year 2009 valuation of the subject property, and jointly move that
the Board of Equalization to enter its order based on this Stipulation.
Petitioner(s) and the Assessor agree and stipulate as follows:
1. The property subject to this Stipulation is described as:
PT E2SW4/SE4 8-2-64
2. The subject property is classified as Agricultural property
3. The County Assessor originally assigned the following actual value to the subject
property for 2009.
LAND: $5,006
IMPROVEMENTS:
TOTAL: $5,006
4. After further review and negotiation, the petitioner(s) and Weld County Assessor
agree to the following actual value for the subject property.
LAND:
IMPROVEMENTS:
TOTAL:
$4,874
$4,874
5. The valuations, as established above, shall be binding only with respect to tax year
2009.
2009-2254
i
07+"9. /2009 09:48 FAX 9703046433 WELDCOUNTYASSESSOR
Ej008/008
6. Brief narrative as to why the reduction was made:
Adjusted the land took out acres and put into waste land to reflect the oil wells that are on
the land.
7. Both parties agree that the hearing scheduled before the Weld County Board of
Equalization on 7/31/2009 at 3:45 PM be vacated.
DATED this 29 day of July, 2009.
etitioner(s)
Address:
Telephone Telephone(D3)s.dv3 cn-q-2-
County Assessor.
Petitioner(s) or Attorney
Address:
Telephone:
ADDRESS:
1400 N.17th Avenue
Greeley, CO 80631
(970) 353-3845 ext. 3656
REAL AND PERSONAL PROPERTY
NOTICE OF DETERMINATION
Christopher M. Woodruff
WELD Assessor
1400 N 17th Ave
GREELEY, CO 80631
Date of Notice: 6/24/2009
Telephone: (970) 353-3845
Fax: (970) 304-6433
Office Hours: 8:00 AM - 5:00 PM
SCHEDULE/ACCOUNT NO.
TAX YEAR
TAX AREA
LEGAL DESCRIPTION/
PHYSICAL LOCATION
R4682307
2009
3854
PT E2SW4/SE4 8-2-64 BEG SE COR OF SEC
8 S88D54W 1325.42' S88D56W 696.08'
N25D21W 991.07' N29D24W 1174.34'
N24D56W 1153.92' N90D00E 3500' M/L
S00D09E 2926.72' M/L TO POB
PROPERTY OWNER
HP FARMS HOLDINGS LLC
4643 S ULSTER ST STE 1300
DENVER, CO 80237
PROPERTY CLASSIFICATION
ASSESSOR'S VALUATION
ACTUAL VALUE PRIOR
O
REVIEW
ACTUAL VALUE AFTER
REVIEW
AG LAND
5,006
5,006
TOTAL
$5,006
$5,006
The Assessor has carefully studied all available information, giving particular attention to the
specifics included on your protest. The Assessor's determination of value after review is
based on the following:
AGO4 - Ag land value is based on production capabilities of soil types as indicated by soil
conservation service and is not related to market value it is based on production over a 10 year
period of time.
If you disagree with the Assessor's decision, you have the right to appeal to the
County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S.
The deadline for filing real property appeals is July 15.
The deadline for filing personal property appeals is July 20.
The Assessor establishes property values. The local taxing authorities (county, school
district, city, fire protection, and other special districts) set mill levies. The mill levy
requested by each taxing authority is based on a projected budget and the property tax
revenue required to adequately fund the services it provides to its taxpayers. The local
taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we
recommend that you attend these budget hearings. Please refer to last year's tax bill or ask
your Assessor for a listing of the local taxing authorities.
Please refer to the reverse side of this notice for additional information.
GREGORY & PLOTKIN LLC
1331 SEVENTEENTH STREET STE 1060
DENVER CO 80202
15 -OPT -AR
PR 207-08/08
NOD #: 7449
APPEAL PROCEDURES
County Board of Equalization Hearings will be held from
July 1 through August 5 at
915 101h Street, Greeley, CO
To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown
below, and mail or deliver a copy of both sides of this form to:
WELD COUNTY BOARD OF EQUALIZATION
915 10TH Street, P.O. Box 758
Greeley, Colorado 80632
Telephone (970) 356-4000 Ext, 4225
To preserve your appeal rights, your Petition to the County Board of Equalization must be
postmarked or delivered on or before July 15 for real property and on or before July 20 for
personal property — after such date, your right to appeal is lost. You may be required to prove that
you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of
mailing.
You will be notified of the date and time scheduled for your hearing. The County Board of
Equalization must mail a written decision to you within five business days following the date of the
decision. The County Board of Equalization must conclude hearings and render decisions by August
5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and
you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by
September 11.
If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your
appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of
the following:
Board of Assessment Appeals District Court
1313 Sherman Street, Room 315 9 Av' end 9m Street, P.O. Box C
Denver, CO 80203 Greeley, Colorado 80632
(303) 866-5880 Telephone (970) 356-4000 Ext. 4520
www. d o l a. co l o r a d o. q o v/ b a a
Binding Arbitration
For a list of arbitrators, contact the County Commissioners at the address listed for the County Board
of Equalization.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document
falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on
the next business day, § 39-1-120(3), C.R.S.
PETITION TO COUNTY BOARD OF EQUALIZATION
What is your estimate of the property's value as of June 30, 2008? (Your opinion of value in
terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.)
$
What is the basis for your estimate of value or your reason for requesting a review? (Please
attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent
roll, original installed cost, appraisal, etc.)
Pt wv. see QE eeLsi +cKV
ATTESTATION
I, the undersigned w er or agent' of the property identified above, affirm that the statements
conj erein a any attachments hereto are true and complete.
9 F4i303 212 rj 23
Si na reTelephone Number Date
Attach letter of authorization signed by property owner.
If HI 09
15-DPT-AR
PR 207-08/08
NOD #:7009
GREGORY & PLOTKIN, LLC
ATTORNEYS AT LAW
DENVER OFFICE
1331 SEVENTEENTH STREET
SUITE tofici
DENVER, COLORADO 80202
(303)292-9122
FAX (303) 292-9121
James P. Gregory, Esq.
jpgregory@gregorvplotkinlaw.com
(Direct dial) 303-292-9124
Jessen L. Gregory, Esq.
ilereeorv(a greeorvnlotldnlaw.com
(Direct dial) 303-292-9122
July 14, 2009
Weld County Board of Equalization
915 10th Street, PO Box 758
Greeley, CO 80632
Re: 2009 Property Tax Protest
Dear Officer,
WASHINGTON OFFICE
5471 Wisconsin Ave., Suite 300
Chevy Chase, MD
20815-3546
PHONE: (202) 285-0976
FAX: (204) 482-8908
&init,/ iyaY &cla 3lc�y
(303) ya - 91.23
7//7 6 /4S --c,44
On behalf of our client, HP farms Holdings, LLC ('Client'), please accept this letter and all attachments
in appeal of and protest to the Weld County 2009 assessed property tax values on the following parcels:
Acct # Parcel #
2693804
3234005
4681607
4681707
4681807
4682207
4682307
4682407
4682507
4711207
4973786
5066786
5070486
6992997
6994197
130508300016
130505100001
130507300007
130507300008
130507400009
130508300020
130508400021
130712400012
130712400013
121532200002
121532000010
130504000002
130509000004
130712300010
130712300011
2008 AG
Land Values
$1,238
R1 232
$1,904
$1,437
$3,664
$2,105
$4,741
$7,595
$2,614
$2,842
$11,448
$3,816
$13,121
$680
$24,865
2009 AG Land
Values
$1,299
51 303
$2,003
$1,511
$3,848
$2,219
$5,006
$9,898
$2,750
$2,990
$12,043
$4,014
$13,779
$895
$31,320
Tax Protest
Gregory & Plotkin, LLC
July 14, 2009
Page 2
These lots include undeveloped land, agriculture structures, and residential property, yet only the
increases is agriculture land valuations are under review in this appeal. While our Client understands the
increase in commodity prices of grain and corn effect the valuations, and are set by the state for
agriculture lands, the increases found here are high. Additionally, there has been a severe decline in sales
of such lots statewide and in Weld County, Colorado, v\iiich initiated during the 4th quarter of 2007 and
into 2008 and should be taken into consideration by the Board of Equalization during this severe
economic recession. Increases in valuation during this time period on agriculture lots are unsubstantiated
and inappropriate. Our Client requests the reinstatement of the 2008 assessed value.
Further, it is our position that the Weld County Assessors office did not review the protest in full on these
properties beginning with Account No. 4682407 and proceeding below to Account No. 6994197. When
we did not receive Notices of Determination ("NODs") for those properties, by July 9`h, 2009, we
contacted their offices only to learn that these protests were overlooked. We received the NODs by email
the same day we contacted the Assessor, which conclusively establishes the Assessor's failure to engage
in a thorough review of the valuations for these properties.
Should you have any questions or correspondence with regard to this protest, please do not hesitate to
contact our office to speak with Mr. James P. Gregory or Ms. Jessen L. Gregory.
Sincerely.
>di-Afi-6Tc,
Jesstr\ L. Gregory, Esq.
Encl.
LIMITED POWER OF ATTORNEY
I, 0,hctSA0OhPc�5.)0n , acting for and on behalf of HP Farms Holdings LLC (the "Company")
whose permanent address is 4643 South Ulster Street, Suite 1300, Denver, CO 80237, hereby appoint James
P. Gregory, Esq. and Jessen L. Gregory, or either of them, of Gregory & Plotkin, LLC 1331 17'" Street, Suite
1060, Denver, CO 80202, as the Company's Attorney -in -Fact ("Agent").
The Company owns the following parcels of property by account and parcel number:
Acct # Parcel # Acct # Parcel #
2693704
2693804
3634005
4681607
4681707
4681807
4682207
4682307
130508300015
130508300016
130505100001
130507300007
130507300008
130507400009
130508300020
130508400021
4682407
4682507
4711207
4973786
5066786
5070486
6992997
6994197
130712400012
130712400013
121532200002
121532000010
130504000002
130509000004
130712300010
130712300011
My Agent shall have full power and authority to act on my behalf with respect to protesting the tax
assessments on the above mentioned properties. This power and authority shall authorize my Agent to
manage and conduct all of my affairs and to exercise all of my legal rights and powers, including all rights and
powers that I may acquire in the future with respect to the above mentioned properties. The authority herein
shall include such incidental acts as are reasonably required to carry out and perform the specific authorities
granted herein.
Dated this
By: «'\c• t pt,ec' cpcL.lcct1
It's: CEC)
Acknowledgement:
STATE OF COLORADO
COUNTY OF DENVER
The foregoing instrument was acknowledged before me this ol P day of May, 2009, by C \\it t S %yet l ``
C c L of HP Farms Holdings LLC, who is personally known to me or who has
produced as identification.
=p.HUR..
Notary Sig+ ature & Print Nam
Sv.rak R.\
Witness my hand and official seal
My commission expires:'Suht.
WIDc.
COLORADO
July 17, 2009
HP FARMS HOLDINGS LLC
4643 S ULSTER ST STE 1300
DENVER, CO 80237
Dear Petitioner(s):
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT 4226
FAX: (970) 352-0242
WEBSITE: www.co.weld.co.us
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
Parcel No. and Account No.: SEE ATTACHED LIST BELOW
The Weld County Board of Equalization has set a date of July 31, 2009, at or about the hour of 3:45
PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Centennial Center, First Floor Hearing Room, 915 10th Street, Greeley, Colorado.
You have a right to attend this hearing and present evidence in support of your petition. The Weld
County Assessor or his designee will be present. The Board will make its decision on the basis of
the record made at the aforementioned hearing, as well as your petition, so it would be in your
interest to have a representative present. If you plan to be represented by an agent or an attorney
at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an
authorization for the agent or attorney to represent you. If you do not choose to attend this hearing,
a decision will still be made by the Board by the close of business on August 5, 2009, and mailed to
you on or before August 12, 2009.
Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15
minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide
evidence to support your position. This may include evidence that similar homes in your area are
valued less than yours or you are being assessed on improvements you do not have. Please note:
The fact that your valuation has increased cannot be your sole basis of appeal. Without
documented evidence as indicated above, the Board will have no choice but to deny your appeal.
If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a
written request directly to the Assessor's Office by fax (970) 304-6433, or if you have questions, call
(970) 353-3845. Upon receipt of your written request, the Assessor will notify you of the estimated
cost of providing such information. Payment must be made prior to the Assessor providing such
information, at which time the Assessor will make the data available within three (3) working days,
subject to any confidentiality requirements.
HP FARMS HOLDINGS LLC - VARIOUS (SEE ATTACHED LIST BELOW)
Page 2
Please advise me if you decide not to keep your appointment as scheduled. If you need any
additional information, please call me at your convenience.
Very truly yours,
BOARD OF EQUALIZATION
C C✓L` u-
Esther E. Gesick
Deputy Clerk to the Board
i . L
v,;1"
cc: Christopher Woodruff, Assessor
GREGORY AND PLOTKIN, LLC
1331 17TH ST
DENVER, CO 80202
Parcel No.: 130508300016 Account No.: R2693804
Parcel No.: 130505100001 Account No.: R3634005
Parcel No.: 130507300007 Account No.: R4681607
Parcel No.: 130507300008 Account No.: R4681707
Parcel No.: 130507400009 Account No.: R4681807
Parcel No.: 130508300020 Account No.: R4682207
Parcel No.: 130508400021 Account No.: R4682307
Parcel No.: 130712400012 Account No.: R4682407
Parcel No.: 130712400013 Account No.: R4682507
Parcel No.: 121532200002 Account No.: R4711207
Parcel No.: 121532000010 Account No.: R4973786
Parcel No.: 130504000002 Account No.: R5066786
Parcel No.: 130509000004 Account No.: R5070486
Parcel No.: 130712300010 Account No.: R6992997
Parcel No.: 130712300011 Account No.: R6994197
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