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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 Hello