HomeMy WebLinkAbout20092269.tiffCLERK TO THE BOARD
PHONE (970) 336-7215, Ext. 4226
FAX: (970) 352-0242
P. O. BOX 758
GREELEY, COLORADO 80632
WE�'Pc.
COLORADO
September 3, 2009
HP FARMS 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 #: R2199503 PARCEL #: 130517200029 - PT
SE4NW4 17-2-64 DESC AS BEG SE COR SE4NW4 THN N0D26'W 317.94' N27D0'W 537.25'
N04D53'W 527.46' S89D52'W 1043.97' S0D26'E 1321.47' N89D55'E 1325.24' TO POB SITUS:
WELD 00000
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
$12,783 $845
2009-2269
AS0073
C
HP FARMS LLC - R2199503
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,
‘zk,�ilao.
Esther E. Gesick
Deputy Clerk to the Board
cc: Christopher Woodruff, Assessor
GREGORY AND PLOTKIN, LLC
1331 17TH ST STE 1060
DENVER, CO 80202
2009-2269
AS0073
07/30/2009 14:01 FAX
07/d02009 12:90 FAX 9703046433
Z002/007
WELDCOUNTYASSESSOR a002/022
2009
COUNTY BOARD OF EQUALIZATION
WELD COUNTY
ASSESSOR'S ACCOUNT NUMBER R2199503
STIPULATION (As To Tax Year 2009 Actual Value)
RE PETITION OF:
NAME: HP FARMS LLC
4643 S ULSTER ST STE1300
DENVER CO 80237-2888
Petitioner(s), HP FARMS LW & 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 SE4NW4 17-2-64
2. The subject property is classified as Agricultural property
3. The County Assessor originally assigned the following actualvalue to the subject
property for 2009.
LAND: $12.783
IMPROVEMENTS: �Q
TOTAL: $12.783
4. After further review and negotiation, the petitioner(s) and Weld County Assessor
agree to the following actual value for the subject property.
LAND: $845
IMPROVEMENTS: �0
TOTAL: $845
5. The valuations, as established above, shall be binding only with respect to tax year
2009.
2009-2269
07/?0/2003 14:01 FAX
07/30'72009 12:30 FAX 9703040433 WELDCOUNTYASSESSOR
C� 003/007
(¢1003/022
$.Brief narrative as to why the reduction was made:
Adjusted the land, took acres out of flood irrigated and placed into dry land farm.
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:
4143 a astrve, STi S341 CC!
1) Mv'ert_ CD e,0231 -
Telephone: j3o3) e4-5 - 91'42_
County Assessor.
Petitloner(s) or Attorney
Address:
Telephone:
ADDRESS:
1400 N.17th Avenue
Greeley, CO 80631
(970) 353-3845 end. 3656
AG LAND
12,783
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
CHEDULE/ACCOUNT NO.
R2199503
TAX YEAR
2009
3848
0
HP FARMS LLC
4643 S ULSTER ST STE 1300
DENVER, CO 80237
LEGAL DESCRIPTION!
PHYSICAL LOCATION
PT SE4NW4 17-2-64 DESC AS BEG SE COR
SE4NW4 THN N0D26'W 317.94' N27D0'W
537.25' N04D53'W 527.46' S89D52'W
1043.97' S0D26'E 1321.47' N89D55'E
1325.24' TO POB SITUS: WELD 00000
WELD, CO 00000
OR'S VALUATION
ACTUAL VALUE AFTER
REVIEW
12,783
T1
$12,783
$12,783
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-DPT-AR
PR 207-08/08
NOD #: 5332
APPEALPROCEDURES'
County Board of Equalization Hearings will be held from
July 1 through August 5 at
91510`" 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`" Avenue and 9"' Street, P.O. Box C
Denver, CO 80203 Greeley, Colorado 80632
(303) 866-5880 Telephone (970) 356-4000 Ext. 4520
www.dola.colorado.qov/baa
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.)
$ 10113
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.)
w ctfitut.ee( rcnlq/-
Ai thbiATION
I, the undersigned owner or agent' of the property identified above, affirm that the statements
contained rein and onny attachments heretgire true and complete.
n YL
Signature // U ' Telephone Number Date
' Attach letter of authorization signed by property owner.
15 -DPI -AR
PR 207-08/08
NOD #: 5332
GREGORY & PLOTKIN, LLC
ATTORNEYS AT LAW
DENVER OFFICE
1331 SEVENTEENTH STREET
SUITE to6o
DENVER, COLORADO So2o2
(303)292-9122
FAX (303) 292-9121
James P. Gregory, Esq.
jpgreg9ry(dgregor3 plotld nlats.com
(Direct dial) 303-292-9124
.Jensen L. Gregory, Esq.
jlgregorv@gycgoryplotkinlavy.com
(Direct dial) 303-292-9123
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
On behalf of our client, HP Farms LLC ("Client"), please accept this letter and all attachments in appeal
of and in protest to the Weld County 2009 assessed property tax values on the following parcels:
2008 AG LAND
Acct # Parcel # Values
533601 130517000020 $1,641
1032502 130711000026 $19,468
1033102 130711400030 $19,856
1084202 130715100029 $25,438
1084302 130715100030 $19,088
1822402 130714200037 $180
1822502 130714200038 $12,692
2199403 130517300028 $29,695
2199503 130517200029 $10,793
2946904 130518100016 $1,251
2947004 130518100017 $1,143
4682607 130713100019 $462
4682707 130713100020 $2,645
4682807 130518200008 $1,356
4682907 130518200009 $2,168
4683007 130518400006 $24
4683107 130518400007 $30,751
5073286 130517000015 $40,172
5127886 130702000001 $6,503
5128186 130702000011 $6,980
5137286 130712000008 $17,099
2009 AG
LAND Values
$1,724
$23,747
$24,207
$33,418
$21,660
$243
$16,769
$34,457
$12,783
$1,307
$1,188
$483
$2,724
$1,427
$2,280
$25
$40,485
$45,329
$6,826
$7,335
$22,416
Tax Protest
Gregory & Plotkin, LLC
July N, 2009
Page 2
5137386 130712000009 $5,773 $6,728
5137686 130713000014 $70,188 $71,304
These lots include undeveloped land, agriculture structures, and residential property, yet only the
increases is agriculture land valuations are under review in this appeal except for lot R1084302 as
discussed below. 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, which 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.
Additionally, our Client protests the increased valuation in the AG Building on lot RI084302, parcel
130715100030. There is no validating evidence to support an increase on the AG building, as no capital
improvements were made during the period at issue.
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. 4682607 and proceeding below to Account No. 5137686. When
we did not receive Notices of Determination ("NODs") for those properties, by July 91°, 2009, we
contacted their offices only to learn that 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,
JesseGregory, Esq.
Encl.
LIMITED POWER OF ATTORNEY
n.I, V,1�c tSlophPC C�Ctiu•r O i r r, acting for and on behalf of HP Farms LLC (the "Company") whose
permanent address is 4643 South ster 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 #
533601
1032502
1033002
1033102
1084202
1084302
1822402
1822502
2199403
2199503
2946904
2947004
130517000020
130711000026
130711400029
130711400030
130715100029
130715100030
130714200037
130714200038
130517300028
130517200029
130518100016
130518100017
Acct # Parcel #
4682607
4682707
4682807
4682907
4683007
4683107
5073286
5127886
5128186
5137286
5137386
5137686
130713100019
130713100020
130518200008
130518200009
130518400006
130518400007
130517000015
130702000001
130702000011
130712000008
130712000009
130713000014
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 >< I' d
By. —.).1rf c (- cA ut r)
It's: t1 \CiO qc\cI
Acknowledgement:
STATE OF COLORADO
COUNTY OF DENVER
Tregoing instrument was acknowledged before me this o27t1'day of May, 2009, by
( WO Ver rtydmi, eta rrw,hDer of HP Farms LLC, who is personally known to me or who has produced
U as identific-
e&
Notary Signature a,.Prl d Name
g
Witness hand and official seal.
My commission expires: .Nu. -)f.
:tr:
Wine
COLORADO
July 17, 2009
HP FARMS 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
3:15 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 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
Esther E. Gesick
Deputy Clerk to the Board
cc: Christopher Woodruff, Assessor
GREGORY AND PLOTKIN, LLC
1331 17TH ST
DENVER, CO 80202
Parcel No.: 130517000020 Account No.: R0533601
Parcel No.: 130711000026 Account No.: R1032502
Parcel No.: 130711400030 Account No.: R1033102
Parcel No.: 130715100029 Account No.: R1084202
Parcel No.: 130715100030 Account No.: R1084302
Parcel No.: 130714200037 Account No.: R1822402
Parcel No.: 130714200038 Account No.: R1822502
Parcel No.: 130517300028 Account No.: R2199403
Parcel No.: 130517200029 Account No.: R2199503
Parcel No.: 130518100016 Account No.: R2946904
Parcel No.: 130518100017 Account No.: R2947004
Parcel No.: 130713100019 Account No.: R4682607
Parcel No.: 130713100020 Account No.: R4682707
Parcel No.: 130518200008 Account No.: R4682807
Parcel No.: 130518200009 Account No.: R4682907
Parcel No.: 130518400006 Account No.: R4683007
Parcel No.: 130518400007 Account No.: R4683107
Parcel No.: 130517000015 Account No.: R5073286
Parcel No.: 130702000001 Account No.: R5127886
Parcel No.: 130702000011 Account No.: R5128186
Parcel No.: 130712000008 Account No.: R5137286
Parcel No.: 130712000009 Account No.: R5137386
Parcel No.: 130713000014 Account No.: R5137686
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