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HomeMy WebLinkAbout20090589.tiffRESOLUTION RE: ACTION OF THE BOARD CONCERNING PETITION FOR ABATEMENT OR REFUND OF TAXES - METAL SALES MANUFACTURING CORP. 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 9th day of March, 2009, at which meeting there were present the following members: Chair William F. Garcia, and Commissioners Sean P. Conway, Barbara Kirkmeyer, David E. Long, and Douglas Rademacher, 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 Metal Sales Manufacturing Corp., not being present, and WHEREAS, the Board of County Commissioners have carefully considered the attached petition, and are 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, denied, and an abatement or refund be allowed as follows: CORRECTION TO ASSESSED VALUATION ABATEMENT OR REFUND TAX YEAR $0.00 $0.00 2007 2009-0589 AS0072 g : /15; 006-3- 4_Eiu 7- TAX ABATEMENT PETITION - METAL SALES MANUFACTURING CORP. PAGE 2 The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 9th day of March, A.D., 2009. BOARD OF COUNTY COMMISSIONERS WELD C.OUNTy! OLORADO ATTEST: Weld County Clerk to the BY De APP Unty Attorney Date of signature 3 David E. Long 3q /eci illiam F. Garcia, Chair E�v 2009-0589 AS0072 Y PETITION FOR ABATEMENT OR REFUND OF TAXES County: Weld Section I: Petitioner, please complete Section I only. Date: 08/15/2008 Month Day Year Date Received t (Use Assessor's or Commissioners' Date Stamp) Metal Sales Manufacturing Corp. Petitioner's Name: Petitioner's Mailing Address Louisville, KY 40202 545 5. 3rd St., Suite #200 City or Town State Zip Code RECEIVED AUG 15 2008 WELD COUNTY ASSESSOR GREELEY. COLORADO SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R4573406 / 131326201007 7990 E. 125 Frontage, Rd., Longmont, CO Petitioner states that the taxes assessed against the above property for the property tax year 2007/2008 are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additional sheets if necessary.) See attached stipulation for 2008-2009 Tax Year reducing Actual Value from $4,545,362 to $4,479,300. Petitioner requests, under CO §39-10-114(1), that 2007/2008 Actual Value be adjusted accordingly. Petitioner's estimate of value: $ 4,479,300 Value ( 2007 ) Year Petitioner requests an abatement or refund of the appropriate taxes. 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, and complete. Daytime Phone Number ( Daytime Phone Number (jb'3 HI 9. Zse' tx-f. 2S g Agent' etter of agency must be attached when ' tition is submitted by an agent. If the board of county commissioners, pursuant to section 39-10-114(1), or the property tax administrator, pursuant to section 39-2-116, denies the petition for refund or abatement of taxes in whole or in part, the petitioner may appeal to the board of assessment appeals pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such decision, § 39-10-114.5(1), C.R.S. Section II: Original Corrected Abate/Refund Assessor's Recommendation (For Assessor's use Only) Tax Year CC- 7 Actual Assessed Tax fsvck 7�ferlto -- ❑ Assessor recommends approval as outlined above. No etest was filed for the year: (If a protest was filed, please attach a copy of the NOD.I ssessor recommends denial for the following reason(s): n ,t0 wi :c='7 MAs,4:e Alt- Tn1.5--5 wz A_)c r,,� �S 4. a fao'rl ill r- '-' Ass or's or Dep ty Assessors Signature 15 -OPT -AR No. 920-66/06 2009-0589 03/03/09 08:40 FAX WELD ASSESSOR ¢J 002/008 e DUCHARME, MCMILLEN k AGYocIATi5. INC. CERTIFIED MAIL #7007 0710 0003 8324 0224 August 15, 2008 Assessor's Office Weld County 1400 North 17th Avenue Greeley, CO 80631 Re: Metal Sales Manufacturing Corp. Account #R4573406 To Whom It May Concern: DuCharme, McMillen & Associates Is the duly authorized agent for the above referenced taxpayer. As such, enclosed is a completed petition for Abatement or Refund of Taxes for the 2007 valuation / 2008 tax year, based on the Assessor's issuance of Resolution for 2008 valuation / 2009 tax year. If you have any questions, please call me at (480) 419-2556, extension 2538. Sdrah G. Aicock Associate Tax Consultant Property Tax Division cc: Chuck Cutsinger — Interlock Industries, Inc. RECEIVED AUG 15 2000 WELD CUUN I Y ASStSSOR GREELEY, COLORADO NORTH AMERICA'S CHOICE FOR CORPORATE TAX SOI.UTnoNE 20830 N. Tatum Blvd., Suite 240 • Phoenix, AZ 85050-7263 • 480-419-2556 • Far 480419-2597 • u vuzAmainccom 03/03/09 08:40 FAX „-,,, , ._. VPELDASSEMRwv•-rs,•u', 003/008 1/. °VCHARME, MCMILLEN a ASSOCIATES, INC. FAX COVER SHEZT To: Wade Melies Company: Weld County Assessor's Office Fax: (970) 304-5433 From: Sarah G. Alcodc Date: April 23, 2008 Pages (including Cover): 2 Re: Metal Sales Manufacturing Corp. BAA Docket *48794 Dear Wade: Attached is a signed withdrawal request for the above referenced taxpayer appeal. I will be mailing this form to both the Board of Assessment Appeals and the Weld County Board of Equalization today. Please call me immediately if you have any questions regarding this matter. I can be reached at (480) 419-2556, ext. 2538. Since Sarah G. Alcock Associate Tax Consultant Property Tax Division cc: Colorado Board of Assessment Appeals (via fax and mail) Weld County Board of Equalization (via mail) If you do not receive all of the pages In this transmission, plisse cat 480-419-2556. COnfideOilias NOW The materials In this facsimile transmission ere private and confidential and are the property of the sender, The Information contained In the material Is privileged and Is intended only for the use of the Individual(s) named below, If you are not the intended recipient, be advised that any unauthorized disclosure, copying, distribution or the taking of any action In reliance on the contents of this material is strictly prohibited. If you have received this facsimile transmkston In error. please Immediately notify us by telephone to arrange for return of the forwarded documents to us. NoaTli AxExiCAl Caoica FOIL COErOitATS Tax Sotunoaa; 20830 N. Tatum Blvd., Suite 240. ?boeni; AZ SS0S0.480-419-2556. Par 4e0 -4t9-2397 . www.dmo acmes 03/03/09 08:40 FAX WELD ASSUSSa0R [ill 004/008 al, If at any time you decide you DO NOT wish fo pursue your appeal and choose to withdraw, please sign this letter and return it to the Board of Assessment Appeals. Date: Ducharme Mcmiilen & Associates Kim Rogers 20630 N. TATUM BOULEVARD, SUITE 240 Phoenbc, AZ 85060 zd®8 To: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 Docket No.: 48794 Heating Date: July 9, 200$ Via Facsimile: 303.866.4485 I no longer wish to pursue this matter and request that my property tax appeal be withdrawn. I understand that, by withdrawing this appeal, I relinquish all rights to obtaining a reduction In value for the subject property for tax years) 2007. I understand that this withdrawal letter should not be mailed or faxed if I have reached an agreement (stipulation) with the Weld County Board Of Equalization resulting in a reduction in value. CERTIFICATE of SERVICE I hereby certify that a true and correct copy of this document was marled, faxed, or hand delivered to the Weld County Board Of Equalization located at 1400 N 17th Avenue, Greeley, CO, 80631 on the date referenced above_ 03/03/09 08:41 FAX WELD ASSESSOR Z005/008 BOARD OF ASSESSMENT APPEALS STATE OF COLORADO NOTICE OF HEARING SCHEDULE NO. R4573406 DOCKET NO. 48794 Petitioner(s): METAL SALES MANUFACTURING CORP. V. Respondent: WELD COUNTY BOARD OF EQUALIZATION Tax Year(s): 2007 The Board of Assessment Appeals will hear the above -captioned matter: Date: Time: Location: Time Allocated: July 9, 2008 08:30 AM 1313 Sherman Street, Room 315 Hearing Room C, 3rd Floor Denver, Colorado 80203 1.5 hour(s) per side PLEASE TAKE NOTICE: If the Petitioner is a closely held entity as defined in CRS 13-1-127, the Petitioner must be represented by either an attorney licensed in Colorado or an officer of the entity_ If the Petitioner is a domestic or foreign entity that is not closely held, as defined In CRS 7- 90-102, an attorney licensed in Colorado must represent the entity in all legal proceedings before the Board. Pursuant to Board Rule 11, documentary evidence and witness lists must be received by the Board and the opposing party no later than June 25, 2008. If this date falls on a State Holiday, the documentary evidence and witness lists are due the following working day. Petitioners Representative of Record: DUCHARME MCMILLEN & ASSOCIATES KIM ROGERS 20830 N. TATUM BOULEVARD, SUITE 240 PHOENIX, AZ 85050 Mailed: April 16, 2008 REumi2/a APR 16 2008 WELD COUNTY ASSESSOR GREELEY. COLORADO 03/03/09 08:41 FAX WELD ASSESSOR R]008/008 0512912007 03:01 PM Weld County Assessor Account; 84573406 Protest Inquiry Form PROTEST TYPE: MAIL BY: OWNER METAL SALES MANUFACTURING COR 7800 STATE RD #60 STR:26-02-68 SELLERSBURG IN 47172 EVENING # DAY # REASON: VALUE TOO HIGH APPOINTMENT: WJM LEGAL DESCRIPTION (MAY BE INCOMPLETE): FRE FWBCRA L1A BLK1 FREDERICK WEST BUSINESS CENTER RPLT A EXC W 1.68AC HWY ALSO EXC BEG NW COR SEC 80007'E 29.66' N89D53'E 50 N89D29'E 172.65' 520048W 218.73' TO TPOB TH S03D56W 113.08' NOD02'W 92,13' TH N20D16'E 22,13' TO TPOB SITUS: 7990 E I-25 FRONTAGE RD FREDERICK 80530 ACTUAL LAND 863,110 IMPS 3,682,252 TOTAL 4,545,382 LAND ABSTRACT CODES 3115 IMPS ABSTRACT CODES 2220 2230 9215 OWNER ACTUAL LAND $ IMPS $ OWNER COMPS NAME ADDRESS APPR COMPS APPRAISER WJM Deny/ 1P ! 5! 0 7 SENT FINDINGS TOTAL $ Page: 1 Review No: 2715 PARCEL# 131326201007 Hearing Room: / / OTHER WRITTEN RESPONSE DATE SIGNATURE SIGNATURE DOES NOT IMPLY AGREEMENT, OR BIND EITHER PARTY, OR AFFECT TAXPAYER'S APPEAL RIGHTS DECISION CODESG CHIEF APPR & ! 6 / 07 . DATA ENTRY of AV _ (YRJ/P) 03/03/09 08:41 FAX WELD ASSESSOR IA007/008 OUCHARMC, MCMILLEN a A8$OC,A.Tii., INC. CERTIFIED MAIL #7007 0220 0004 6086 3904 May 24, 2007 Assessors Office Weld County 1400 North 17th Avenue Greeley, CO 80631 Re: Metal Sales Manufacturing Corp. 7990 E. I-25 Frontage Road, Frederick Parcel #131316201007 / Account #R4573406 RECEIVED MAY 2 9 2007 WELD COUNTY ASSESSOR GREELEY, COLORADO To Whom It May Concern: DuCharme, McMillen & Associates, Inc. is the duly authorized agent for the above referenced taxpayer (signed and notarized Letter of Agency Is attached). As such, this letter serves as the Real Property Protest of the 20D7p2008 assessment of the referenced parcel. _ The proposed 2007 Real Market Value is $4,545,362, which equates to $42.62 per square foot, including the land. Four comparable sales of industrial properties in the northern Denver metro region were identified, reflecting an average unit value of $25.00 per square foot. Additionally, three land -only sales were identified to account for the excess land associated with the subject parcel, yielding a unit value of $0.80 per square foot for the excess land. A Comparable Sale Summary and supporting documentation are attached for your reference and review. The following methodology was used to derive the unit value we are requesting: Total Land Area= 719,611 Standard Land Area= 266,625 Excess Land Area— 452,986 sf X $0.80 = $362,389 Industrial Imp. Value= $2,666,250 Excess Land Value= 362,389 Total Indicated Value= $3,028,639 ($28.00/ SF) If you have any questions, or require additional information, please call me at (623) 582- 6655, extension 2530. Sin rely, 3. Roge 2)MK Senior tax su'tent Enclosures cc: Rory O'Neill — Metal Sales Manufacturing Corp. NORTH AMERICA'S CHOICE FOR CORPORATR TAX SOLUTIONS 3050 W. Aqua Frit Fwr, Suite 250 • PAoenk, AZ 85027 • 623582.6655 • Fa 623.869-9180 • w w.dmainemm 03/03/09 08:41 FAX WELD ASSESSOR May, 24. 2007 2:27PM INTERLOCK INDUSTRIES INC. This authorizes: Agent's Name Business Address Telephone No, PROPeRTY TAX LETTIR OF AGF,NCY Data: Z008/008 No.1260 P, 2 RLOCK I N a U I T a 1 a 3 445 EAST MA$r Su m- Sam 310 Lovsyaus, kozn'uy 40202 5023692007- 302S69,2016/Fex www.t.'i6atfC IVD1:sn!LSCOM es 01V -,a>7 DuChernie, McMillen &Asaor:Mem Inc 3050S,Awn Fria Freeway, Suite 1250. Pnveni:, A2 85627 (62315024$55 Fax N0. (623) 869-9180 to represent the undersigned in all matters of property tax assessments before any governmental assessing officials or any other authority having Jurisdiction regarding the assessments levied on the following described property in Weld�uety, Colorado: 7580 w.125 Frontage Road (Account #R41734°$) This euthortzation is specific to the following tax year(s):_ 2007onfR$,aea 2a0aa2OQR Sate of: _ County of: (soya I �/ C rte Mar &. Erred ) (gprpwlatid.) Lein 4,1. ar;..1/4 M. Kemeny) The foregoing instrument was OU1y admowledge0 before me by `P 0^1' "- l (Or the use and purposes therein expressed. ']1J y� ' ' "^ Witness my hand and Notarial Seal, tNsa day of 1 y l[} ,t.] , 201. U Noay R16Ile MRN, site Miteauwelt Os - lased Iluetan.N Comae Y - mbar Marc i Cream • c Oirceornaeares RESOLUTION RE: THE BOARD OF EQUALIZATION, 2008, WELD COUNTY, COLORADO - ADJUST VALUE IN PART PETITION OF: METAL SALES MANUFACTURING CORP 545 S 3RD ST STE 200 LOUISVILLE, KY 40202 DESCRIPTION OF PROPERTY: ACCOUNT #: R4573406 PARCEL #: 131326201007 - FRE FWBCRA L1A BLK1 FREDERICK WEST BUSINESS CENTER RPLT A EXC W1.68AC HWY ALSO EXC BEG NW COR SEC S0D07'E 29.66' N89D53'E 50 N89D29'E 172.65' S20O46'W 218.73' TO TPOB TH S03D56'W 113.08' NOD02'W 92.13' TH N20D16'E 22.13' TO TPOB SITUS: 7990 E 1-25 WHEREAS, the Board of County Commissioners of Weld County, Colorado, convened as the Board of Equalization for the purpose of adjusting, equalizing, raising or lowering the assessment and valuation of real and personal property within Weld County, fixed and made by the County Assessor for the year 2008, and WHEREAS, said petition has been heard before the County Assessor and due Notice of Determination thereon has been given to the taxpayer(s), and WHEREAS, the taxpayer(s) presented a petition of appeal of the County Assessor's valuation for the year 2008, claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner was represented by Joe Lanzone, Ducharme McMillen and ASsociates, Inc., 20830 North Tatum Boulevard, Suite 240, Phoenix, Arizona 85050, and WHEREAS, the Board has made its findings on the evidence, testimony and remonstrances and is now fully informed. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, acting as the Board of Equalization, that the evidence presented at the hearing supported, in part, the value placed upon the property by the petitioner. The assessment and valuation of the Weld County Assessor shall be, and hereby is, adjusted as follows: ACTUAL VALUE AS uc 1 cnfiline J ADJUSTED BY ASSESSOR ACTUAL VALUE Land $ 863,110 $ 863,110 Improvements OR Personal Property 3,682,252 3,616,190 RECEIVE©TOTAL D MA- ' ~EX $ 4,545,362 $ 4,479,300 cc:" 04 /toy 41/0 2008-2076 AS0070 RE: BOE - METAL SALES MANUFACTURING CORP Page 2 BE IT FURTHER RESOLVED that a denial of a petition, in whole or in part, by the Board of Equalization may be appealed by selecting one of the following three options; however, said appeal must be filed within thirty (30) days of this resolution: 1. Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's (CBOE's) decision to the Board of Assessment Appeals (BAA). Such hearing is the final hearing at which testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the Court's decision. No new evidence can be introduced at the Court of Appeals. (Section 39-8-108(10), C.R.S.) Appeals to the BAA must be made on forms furnished by the BAA, and such appeals should be mailed or delivered within thirty (30) days of denial by the CBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: (303) 866-5880 Fees: A taxpayer representing himself is not charged for the first two appeals to the Board of Assessment Appeals; however, a taxpayer being represented by an agent or an attorney must submit a fee of $101.25 per appeal. OR 2. District Court: You have the right to appeal the CBOE's decision to the District Court of the county wherein your property is located. New testimony, exhibits or any other evidence may be introduced at the District Court hearing. For filing requirements, please contact your attorney or the Clerk of the District Court. Further appeal of the District Court's decision is made to the Court of Appeals for a review of the record. (Section 39-8-108(1), C.R.S.) OR 3. Binding Arbitration: You have the right to submit your case to arbitration. if you choose this option the arbitrator's decision is final and your right to appeal your current valuation ends. (Section 39-8-108.5, C.R.S.) Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent. You and the CBOE select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located will make the selection. 2008-2076 AS0070 RE: BOE - METAL SALES MANUFACTURING CORP Page 3 Arbitration Hearing Procedure: Arbitration hearings are held within sixty days from the date the arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records, documents and other evidence. He also has the power to administer oaths, and all questions of law and fact shall be determined by him. The arbitration hearing may be confidential and closed to the public, upon mutual agreement. The arbitrator's written decision must be delivered to both parties personally or by registered mail within ten (10) days of the hearing. Such decision is final and not subject to review. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the CBOE. In the case of residential real property, such fees and expenses cannot exceed $150.00 per case. The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 31st day of July, A.D., 2008. ATTEST: Weld County Clerk to th BY Deputy Clerk the :oard APPROVED AS TO FORM: t i A p,(,(ruce AssDtant C my Attorney orney Date of signature: d/%/il BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO William H. Jerke, Chair EXCUSED Robert D. Masd iam F. Garcia EXCUSED David E. Long Douglas Rademac Pro-Tem 2008-2076 AS0070 Wine COLORADO February 11, 2009 Metal Sales Manufacturing Corp. 545 South 3rd Street, Suite #200 Louisville, KY 40202 RE: SCHEDULE NUMBER R4573406 CLERK TO THE BOARD PHONE (970) 336-7215, EXT. 4225 FAX: (970) 352-0242 P.O. BOX 758 GREELEY, COLORADO 80632 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: 7990 East 1-25 Frontage Road, Longmont, Colorado. The meeting is scheduled for March 9, 2009, at 9:00 a.m., in the First Floor Meeting Room, Weld County Centennial Center, 915 10th Street, Greeley, Colorado. The Assessor is recommending that the Board deny 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 Esther Gesick at (970) 336-7215, extension 4226. Sincerely, &p'9, Esther E. Gesick Deputy Clerk to the Board cc: Assessor DuCharme, McMillen and Associates, Inc. Attn: Kim Rogers 20830 North Tatum Boulevard, Suite #240 Phoenix, AZ 85050 ptttik COLORADO March 31, 2009 Metal Sales Manufacturing Corporation 545 South 3rd Street, Suite 200 Louisville, KY 40202 CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4225 FAX: (970) 352-0242 P. O. BOX 758 GREELEY, COLORADO 80632 RE: SCHEDULE NUMBER R4573406 Dear Property Owner: On March 9, 2009, 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 the Board of Assessment Appeals, Department of Local Affairs, 1313 Sherman Street, Room 420, Denver, Colorado 80203. .Very truly yours. Donald D. Warden, Clerk to the Board By: -Deputy Clerk to the Board cc: Assessor Kim Rogers 20830 North Blvd, Suite 240 Phoenix, AZ 85050 Hello