HomeMy WebLinkAbout20073022.tiff District Court, WELD County, Colorado
Court Address:
901 9th Street
Greeley,Colorado 80631
Plaintiff
Valero Diamond Metro,Inc.and Diamond Shamrock Stations,Inc.
♦ COURT USE ONLY
v.
Board of County Commissioners of Weld County,acting as the Board of
Equalization,and Christopher Woodruff,Weld County Assessor Case Number:2007cv722
Defendant Division: Courtroom:
DISTRICT COURT CIVIL SUMMONS
TO THE ABOVE NAMED DEFENDANT:
Board of County Commissioners of Weld County,acting as the Board of Equalization
YOU ARE HEREBY SUMMONED and required to file with the Clerk of this Court an answer or other response to
the attached Complaint. If service of the Summons and Complaint was made upon you within the State of
Colorado, you are required to fie your answer or other response within 20 days after such service upon you. If
service of the Summons and Complain' was made upon you outside of the State of Colorado,you are required to
Me your answer a other response wiSiin 30 days after such service an you. Your answer or counterdairn must
be accompanied wt the applicable ling fee_
If you far to Me your answer a other response b the Complaint in writing within the appicabie time period,the
Cant may enter judgment by default against you kw ire refef demanded in the Complaint without further notice.
Patio Agent 31,2007
�W_ db Q Clerk of CauNtlerk
=o Q W
W V to W hi Christopher C.Rosas
_Jr a V Signature of Plaintiff
H ld.f
U CI, It 711 Louisiana St,Ste.1701
O-4 Address of Plaintiff
Houston,Texas 77002
713-358-1700
Plaintiff's Phone Number
This Simmons a issued pursuant to Rub 4,C.R.C.P.,as amended.A copy of the Complaint must be sewed with this Summons.This form
should not be used where service by publication is desired-
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JDF 600 1/04 DISTRICT COURT CML SUMMONS Page 1 of 2
49v17ni aw/c' a4/5 2007-3022
09 7
Case Name v. Case Number:
RETURN OF SERVICE
I declare under oath that I am over the age of 18 years and not a party to this case, and that I served this Summons and a
copy of the Complaint in this case,on (Defendant),in (County)
(State),on (date), at (time),at the following location:
❑ by handing them to a person identified to me as the Defendant,
❑ by identifying these documents, offering to deliver them and then leaving them with a person identified to me as the
Defendant, who refused service.
Physical description of person served:
❑ by leaving them at the Defendant's usual place of abode with , a
member of the Defendant's family who is over the age of 18.
❑ by leaving them at the Defendant's usual place of business with ,the
Defendant's secretary,bookkeeper or chief clerk.
❑ by leaving them with ,who as (title)
is authorized to receive service of process for the Defendant.
O I attempted to serve the Defendant on occasions but have not been able to locate the Defendant. Return to
the Plaintiff is made on (date).
❑Private Process Server
Signature Date El Sheriff, County
Service:$ Mileage:$
Subscribed and affirmed, or sworn to before me in the County of State of
this day of ,20
My commission expires:
Notary Public
JDF 600 1/04 DISTRICT COURT CIVIL SUMMONS Page 2 of 2
DISTRICT COURT, WELD COUNTY,COLORADO
Court Address: Weld County Courthouse
901 9t Street
Greeley,Colorado 80631
Plaintiffs:
Valero Diamond Metro,Inc.and
Diamond Shamrock Stations,Inc.
v.
Defendants:
Board of County Commissioners of Weld County,
acting as the Board of Equalization and
Christopher Woodruff,Weld County Assessor.
A COURT USE ONLY A
Attorney or Party Without Attorney(Name and Address):
Christopher C.Rosas
BURLESON COOKE L.L.P.
711 Louisiana St.,Ste. 1701 Case Number:
Houston,Texas 77002
Phone Number: (713)358-1700
Fax Number: (713)358-1717
E-mail:crosas@burlesoncooke.com Division: Courtroom:
CO Atty.Reg.#: 33018
PLAINTIFFS' ORIGINAL COMPLAINT
AND APPEAL
COMES NOW, PLAINTIFFS, VALERO DIAMOND METRO, INC. AND
DIAMOND SHAMROCK STATIONS, INC. ("Plaintiffs") in the above-styled and
numbered cause, and file this their Original Complaint and Appeal complaining of
Defendants, the Board of County Commissioners of Weld County, acting as the Board of
Equalization and Christopher Woodruff, Weld County Assessor, and for cause of action
would respectfully show unto the Court the following:
I. Jurisdiction and Parties
1. Plaintiffs file suit pursuant to C.R.S. § 39-8-108, appealing the Weld
County Board of County Commissioners, acting as the Board of Equalization's decisions
denying Plaintiffs' protests and objections of the valuation of business personal property
duly prosecuted by Plaintiffs under C.R.S. §§ 39-5-122, 39-8-106 and 39-5-107.
Pursuant to C.R.S. § 39-8-108, Plaintiffs seeks a trial de novo in this Court.
2. Plaintiffs have exhausted all administrative remedies and have met all
jurisdictional prerequisites to this appeal. The business personal properties which form
the basis of this lawsuit are located in Weld County. As such,venue is appropriate. This
Court has jurisdiction to hear and decide this appeal as authorized by C.R.S. § 39-8-108.
3. Plaintiff, Valero Diamond Metro, Inc. is a Michigan corporation
authorized to conduct business in Colorado, with a principle address of One Valero Way,
San Antonio, Texas 78249. Plaintiff owns business personal property in Weld County
subject to assessment by the Weld County Assessor.
4. Plaintiff, Diamond Shamrock Stations, Inc. is a Delaware corporation
authorized to conduct business in Colorado with a principle address of One Valero Way,
San Antonio, Texas 78249. Plaintiff owns business personal property in Weld County
subject to assessment by the Weld County Assessor.
5. Defendant, the Weld County Board of County Commissioners, acting as
the Board of Equalization ("BOE") is a local governmental entity and is located at 915
10th Street, Greeley, Colorado 80631. The BOE may be served pursuant to C.R.S. § 30-
11-106 by serving the Summons on the Clerk of the Weld County Board of County
Commissioners.
6. Defendant, Christopher Woodruff, Weld County Assessor (the
"Assessor"), is an elected Weld County official and is located at 1400 North 17th Avenue,
Greeley, Colorado 80631. The Assessor may be served personally at 1400 North 17th
Avenue, Greeley, Colorado 80631.
II. Factual Background
7. On January 1, 2007, Plaintiffs owned business personal properties (the
"Properties") located in Weld County that were subject to assessment by the Assessor for
year 2007.
8. The Properties consist of business personal property used by Plaintiffs to
conduct business as a convenience store and gasoline filling station. The Properties
consist of underground storage tanks, furniture, fixtures and equipment at the following
locations. The following account numbers represent the Properties that form the basis of
this suit:
Owner Store
Account Number
Personal Property
Location
Valero Diamond Metro,Inc. 4109
P0012682; 147106132016
Personal Property @
101 Denver Avenue
Fort Lupton,CO 80621
Diamond Shamrock 697
Stations,Inc.
P0014846;096131416003
Personal Property @
113 North 2n°Street
2
La Salle,CO 80645
Diamond Shamrock 641
Stations,Inc.
P0009071;095913300008
Personal Property @
2720 35'"Avenue
Greeley,CO 80631
9. In June 2007, Plaintiffs received Notices of Valuation reflecting that
Defendant,the Assessor had made a determination of the 2007 actual values of Plaintiffs'
properties for use by the Assessor in assessing 2007 property taxes. Plaintiffs contend
that the Assessor valued the Properties in amounts in excess of the actual values required
by Colorado law.
10. Pursuant to C.R.S. § 39-5-122, Plaintiffs timely filed letters of protest and
objection with the Assessor, and submitted information in support of the protests in
accordance with law. On the 10th day of July, 2007, the Assessor issued Notices of
Determination on Plaintiffs' protests,denying Plaintiffs' protests.
11. Pursuant to C.R.S. § 39-8-106, Plaintiffs filed Petitions to the BOE
appealing the decisions of the Assessor. On August 2, 2007, the BOE rendered its
decisions denying Plaintiffs' Petitions. The BOE's decisions were mailed to Plaintiffs on
the 7th day of August,2007. All filings to the Assessor and BOE were timely.
12. Plaintiffs assert that the certified values established for the Properties, as
determined by the Assessor and BOE's decisions, exceed the actual values required by
the Colorado Constitution and Colorado Revised Statutes and therefore are an
overvaluation and erroneous under Colorado law.
13. The Assessor and BOE failed to comply with the requirements of Article
X, Section 3 of the Colorado Constitution, C.R.S. §§ 39-1-103 and 39-1-104 in
determining the actual value of the properties.
14. The certified values established for the Properties, as determined by the
Assessor and BOE do not represent the amount that a willing buyer would pay a willing
seller for the properties, and as such do not represent the actual value of the properties as
required by Colorado law.
15. The Colorado Constitution and Colorado Revised Statutes impose a duty
on the Assessor and the BOE to determine the actual values of the Properties in an
amount equal to their market values measured as of January 1 of the tax year. The
appraised values of the Properties exceed the market values by unconscionable amounts,
and are thus erroneous and an overvaluation.
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III. Claims for Relief
16. Pursuant to C.R.S. § 39-8-108, Plaintiffs seek a judgment from this Court
sustaining Plaintiffs' appeals and setting forth affirmatively that the values of Plaintiffs'
business personal properties which form the basis of this lawsuit, as determined by the
Assessor and the BOE are an overvaluation and erroneous under Colorado law.
17. Further, Plaintiffs seek a judgment from this Court sustaining Plaintiffs'
appeal and ordering the Assessor and the BOE to render valuations of Plaintiffs'
Properties in accordance with the requirements of the Court's judgment and Colorado
law.
IV. Demand for Relief
18. Plaintiffs respectfully request that this Court issue a judgment sustaining
the Plaintiffs' appeals and setting forth affirmatively that the values of Plaintiffs'
Properties, as determined by the Assessor and the BOE are an overvaluation and
erroneous under Colorado law;
19. Further, Plaintiffs request that this Court issue a judgment sustaining
Plaintiffs' appeals and ordering the Assessor and the BOE to render and certify
valuations of the Properties in accordance with the requirements of the Court's judgment
and Colorado law;
20. Further, Plaintiffs request that this Court issue a judgment sustaining
Plaintiffs' appeal and order an appropriate refund of taxes representing the amount of ad
valorem taxes paid based upon the erroneous valuations, delinquent interest as specified
by statute, and a refund of costs, including,but not limited to Plaintiffs' witnesses,and all
other relief necessary to preserve rights protected by and imposed duties required by law.
Respectfully submitted,
BURLESON COOKE L.L.P.
By: /s/Christopher C.Rosas
Christopher C.Rosas
CO Atty.Reg.No. 33018
711 Louisiana St.,Ste. 1701
Houston,Texas 77002
(713)358-1700
(713)358-1717 [FAX]
ATTORNEY FOR PLAINTIFF
VALERO DIAMOND METRO,INC.AND
DIAMOND SHAMROCK STATIONS,INC.
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