HomeMy WebLinkAbout20062759 District Court, WELD County,Colorado
Court Address:
901 9th Street
Oeeeley,Colorado 80631
Plamdlf
Valero Diamond Metro,Inc.and
Diamond Shamrock Stations,Inc.
v. ♦ COURT USE ONLY •
Board of County Commissioners of Weld Comity,acting as the Board of Case Number.2006CV630
Equdvation and Stan Sessions,Tax Assessor of Weld County
Defendant Division: Courtroom:
DISTRICT COURT CIVIL SUMMONS
TO THE ABOVE NAMED DEFENDANT:
STAN SESSIONS,TAX ASSESSOR OP WELD COUNTY
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 Caliph** was made upon you rf hki the State of
Colorado, you are required to Me your answer or other response within 20 days after such service upon you. If
service of the Summons and Complaint was made upon you outside of the State of Colorado,you are required to
as your answer or other response within in 30 days after such service upon you. Your answer or counterclaim must
be accompanied with the applicable filing fee.
If you bit to Me your answer or other response to the Cotruplaint In milky within the applicable time period, the
Court may enter Judgment by default against you for the relief demanded in the Complaint without further notice.
Dated: 09/12/2006
Clerk of Court/Ciedc
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CO Atty.Rag.No.33013 PHILLIPS&AlePBC,P.C.
Address of Plaintiff
3200 Southwest Freeway,#3200,Houston,Texas 77027
713552.9595
Plaintiffs Phone Number
This Semen is Sued puwwrt to Rub 4,C.R.C.P.,as mended.A copy of the Cambia must be served St sae Saunas s,This fern
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JOE 000 1cow' MI04 DISTRICT CC C SUMM0NS Page 1 of 2
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Care Name v. Cate Number.
RETURN OF SERVICE
1 declare order oath tea I am our the ape of 18 years and rota party to this case. and that I served this Summons and a
Dopy tithe Complaint in this case,on (Defender.) in (County)
(Meta),on (date),at (time),at the following Iccaton'
by handing them lo a person fdaMffiad to me as the Defendant
MI by identifying these documenus, easing to deliver them end then leaving them with a person identified to me as the
Oefa nderd, who refused service.
Physical doscrlp8on of person served
® by leaving there at the Defendants usual place of abode with a
member o►tte Defendants is family who le over the age of 18.
IN by leaving them at the Defendant's usual place of business with to
Defendants seaefay,bookkeeper or chief de&
a by leavig them with who se (yrye)
I authorized to receive samba of process ix the Defendant.
® I attempted to serve the Defendant on =Wont but have not been able to locale the Defendant Return to
Ills Marta is made on (deb).
Indies Proaee Senor
Signature Date Shah. Cou
Service:S Mileage:S
Suboated and Mined,or aaom to before me in the Cooly of Stay of
this day of 20
My rasrvnMeion exit
Notray Ptak
JOF 000 1/04 DISTRICT COURT CNa.SUMMONS Page 2 of t
Disbid Court, WELD County,Colorado
Court Address:
901916 Street
Greeley,Colorado 80631
Plaintiff
Vales Diamond Ms Inc.and
Diamond Shamrock Staoms,Inc.
v. ♦ COURT USE ONLY •
Board of County Commissioners of Weld County,sod%as the Board of Case Number 2006CV630
Egualitition and Stan Sessions,Tax Ammar of Weld Oxon
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 HERBY 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 tie your answer or other response within 20 days after such service upon you. If
service of the Summons and Complaint was made upon you outside of the State of Colorado.you are required to
81e your answer or other response within 30 days after such service upon you. Your answer or counterclaim must
be accompanied with the applicable filing fee.
If you fail to Be your answer or Otter response to the Complaint In writing within the applicable tine period, the
Court may enter judgment by default against you for the relief demanded in the Complaint without further notice.
Dated: 09112/2006
Clerk of Court/Clerk
t( (4 .
Signature of inbff
CO Atty.Rat.No.33018:PHILLIPS&AleFRS,P.C.
Address of Plaintiff
3200 Southwest Freeway,#3200,Houston,Texas 77027
713.552.9595
Plaintiffs Phone Number
flats Somme Is Issued prsaad b Rule 4,CA.C.P.,as Winds *cop/of the Compr.N4 oast be served eth tie Sammons.This form
mold not be red vitae este by putswelon is deebed.
J0F 400 1404 DISTRICT COURT CIVIl.SUMMONS Pegs 1 of 2
Case Name v. Case Number.
RETURN OF SERVICE
I declare under oath tlrt I aan over the age of 18 yews and not a party to file can, and that I served this Summons and a
copy of Ma Complatk In this any on (Defendant),in (County)
(State),on (date),at (One), at the following location-
MI by hang them to a person identified to me n t►te Defendant
® by idsnlfying these documents, nearing to delver Sam and then leaving them with a person identified to me as the
Defendant, ova refused sent..
Physical desorption of person served:
II by leaving them at the Defendants usual place of abode with a
member of the Defendants ten*who is over the age of 18.
® by leaving them at the Defendants usual place of business with •e
Defendants secretary,bookkeeper or chief deck.
® by leaving then at %no as (ceps)
S muthodrad to receive service of process for the Defendant.
IN I attempted to serve the Defendant on occasion but have not been able to locale the Defendant. Rattan to
the Plaintiff S node on (date).
rate Procne Saves
Sim Date Sher", County
Service:S Mileage:$
SrWaibed and affirmed, or sworn to below me in the Catty of State of
this day of 20
My commission expire*
Rotary Pubic
/OF 000 1/04 DISTRICT COURT CMSUWONS Page 2 d2
DISTRICT COURT,WELD COUNTY,COLORADO
Cart Address:Weld County Courthouse
9019*Street
Gierky,Cokeado 80631
Ptah
Valero Diamond Metro,Inc.and
Diamond Shamrock Stations,Inc.
v.
Defendants:
Hoard of County Commissioners of Weld County,
acting as the Board of Equallaatha and
Stu Sessions,Tax Assessor of Weld County.
A COURT USE ONLY e
Attorney(Name and Address):
Attorney or Party Without
Christopher C.Roses
Case Number:
PHILLIPS&AKERS,P.C.
3200 Southwest Freeway,#3200
Houston,Texas 77027
Phone Number•. (713)552-9595/E-mail:Chmmptv.Rlpwtasam Division: Courtroom:
Fax Number: (713)552-0231/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
muabered 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 Stan Sessions, Tax Assessor of Weld County, and for cause of action
would respectfully show unto the Court the following:
I. Jurisdiction sad 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 Plaintiff' 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. Plaintiffs 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 Tax 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 Tax 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
it Street, Greeley, Colorado 80631. The BOE may be saved 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, Stan Sessions, Tax Assessor of Weld County (the "TaxAssessor),is an elected Weld County official and is located at 1400 North 17n Avenue,
Greeley, Colorado 80631. The Tax Assessor may be served personally at 1400 North
17th Avenue,Greeley,Colorado 80631.
II. Factual Background
7. On January I, 2006, Plaintiffs owned business personal properties (the
"Properties") located in Teller County that were subject to assessment by the Tax
Assessor for year 2006.
8. The Properties consist of business personal property used by Plaintiffs to
conduct business as a convenience store. 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,S. 4109
P0012682; 147106132016
Personal Property n
101 Deaver Avenue
Fort Lupton,CO 80621
Diamond Shamrock 697
Ste,Inc.
P0014846;096131416003
Personal Property 113 t
M 2 Street
treet
La Salle,CO 80645
2
Diamond Shamrock 641
Stations,Inc.
P0009071;095913300008
Personal_Property
2720
Greeley,CO 80631
9. In June 2006, Plaintiffs received Notices of Valuation reflecting that
Defendant, the Tax Assessor had made a determination of the 2006 actual values of
Plaintiffs' properties for use by the Tax Assessor in assessing 2006 property taxes.
Plaintiffs contend that the Tax 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 Tax Assessor, and submitted information in support of the protests in
accordance with law. On the I O'"day of July, 2006, the Tax Assessor issued Notices of
Determination on Plaintiffs'protests,denying Plaintiffs'protests.
IL Pursuant to C.R.S. § 39-8-106, Plaintiffs filed Petitions to the BOE
appealing the decisions of the Tax Assessor. On August I, 2006, the 13OE rendered its
decisions denying Plaintiffs' Petitions. The BOE's decisions were mailed to Plaintiffs on
the 4'a day of August,2006. All filings to the Tax Assessor and BOE were timely.
12. Plaintiffs assert that the certified values established for the Properties, as
determined by the Tax 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 Tax 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 stint value of the properties.
14. The certified values established for the Properties, as determined by the
Tax 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 Tax 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.
3
HI. 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
Tax 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 Tax Assessor and the DOE 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 Plaintiff' s' appeals and setting forth affirmatively that the values of Plaintiffs'
Properties, as determined by the Tax 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 Tax Assessor and the DOE 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,
PHILLIPS& P.C.
By:
C.Rosas
Any. No.33018
3200 Southwest Freeway,#3200
Houston,Texas 77027
(713)552-9595
(713)552-0231 [FAX]
ATTORNEY FOR PLAINTIFF
VALERO DIAMOND METRO,INC. AND
DIAMOND SHAMROCK STATIONS,INC.
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