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HomeMy WebLinkAbout20062056.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2006, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: TOTAL PETROLEUM INC AD VALOREM TAX DEPT PO BOX 690110 SAN ANTONIO, TX 78269-0110 DESCRIPTION OF PROPERTY: ACCOUNT#: P0012682 PARCEL#: 147106132016 - FTL 15145 BLK 21 TWOMBLYS 101 DENVER AV FORT LUPTON 00000 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 2006, 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 2006, claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner not being present or represented, 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 Weld County Board of Equalization, that the evidence presented at the hearing clearly supported the value placed upon the Petitioner's property, after review by the Weld County Assessor. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated to the Weld County Assessor by law. The assessment and valuation of the Weld County Assessor shall be, and hereby is, affirmed as follows: ACTUAL VALUE AS DETERMINED BY ASSESSOR Land $ 0 Improvements OR Personal Property 224,886 TOTAL $ 224,886 2006-2056 (1(1 A-s CA, ,' 7 /&� AS0064 0'f.''�J / O to RE: BOE -TOTAL PETROLEUM INC 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 30 days of the denial: 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 fora 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. 2006-2056 AS0064 RE: BOE - TOTAL PETROLEUM INC 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 1st day of August, A.D., 2006. BOARD OF COUNTY COMMISSIONERS IE lle,��` WELD OUNTY ORADO ATTEST: fat, ' � �� 4 c'1 9 M. eile, Chair Weld County Clerk to th t� �, 1 �) C r' oc David E. Long, Pro-Ter BY: • ��� �r:.• ./ Deputy Clerk o the Board EXCUSED Will H Jerke APPROVED AS TO FORM: r 'r Robert D. as den ��— ft C4taniti&ty Attorneb�� Glenn Vaad Date of signature: 2006-2056 AS0064 • NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR 1400 NORTH 17th AVE. FTL 15145 BLK 21 TWOMBLYS 101 GREELEY;CO 80631 *i DENVER AV FORT LUPTON 00000 PHONE(970)353-3845,EXT.3650 www.co.weid.co.us IIDC Ors ..‘ OWNER: TOTAL PETROLEUM INC q `' COLORADO TOTAL AD ALOREMOTAX DEPT L J " � PARCEL 147106132016 PO BOX 690110 ACCOUNT P0012682 SAN ANTONIO, TX 78269-0110 JUL 1 4 2'006 YEAR 2006 VALERO NM GQt PQRSIMN AD U.irtEY1AltDEPN Th ENI The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that your property should be included in the following category(ies): • If your concern is the amount of your property tax,local taxing authorities(county,city,fire protection,and other special districts)hold budget hearings in the falL Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information,giving particular attention to the specifies included on your protest,and has determined the valuation(s)assigned to your property. The reasons for this determination of value are: No change has berm made to the valUati on of tnim property. ' Colorado law: . r gi:ires as to send this notice of denial for all properties on which , t•,e etc not adjust the Val uo . . - - PETITIONER'S ASSESSORS VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW PERSONAL PROP 22488E 22482.6 TOTALS $ 224886 . S224886 APPEAL DEADLINES: REA.PROPERTY-JULY I5,PERSONAL PROPERTY—JULY 20. If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration. §39-3- 106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. 07/10/2006 By: Stanley F. Sessions WELD COUNTY ASSESSOR DATE ADDITIONAL INFORMATION ON REVERSE SIDI 2006-2056 PR._77-a7r07 YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR' S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 5 for real property(land and buildings) and personal property(furnishings,machinery, and equipment). § 39-8-104 and§ 39- 8-107(2), C.R.S. APPEALYPROCEDURES' If you choose to appeal the Assessor' s decision, mail or deliver one copy of this completed form to the County Board of Equalization. To preserve your right to appeal,your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 17 FOR REAL PROPERTY, AND JULY 20 FOR PERSONAL PROPERTY. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street,P.O. Box 758 Greeley, Colorado 80632 Telephone (970)356-4000 Ext. 4225 NOTIPTCATTON QF ARINGi You will be notified of the time and place set for the hearing of your appeal. CO. TY BOAT2D OF EQU'ALTZATION7SDETERMTNIA TTIONI -- ------------- The County Board of Equalization must make a decision on your appeal and mail you a determination within five business days of that decision. The County Board must conclude its hearings and render decisions by August 5. rAXPAY'ER7GT-I'TS`POR FURTTIERAPPEAIJS If you are not satisfied with the County Board of Equalization's decision you must file within thirty days of the County Board of Equalization's written decision with ONE of the following: Board of Assessment Appeals (BAA): Contact the BAA at 1313 Sherman, Room 315,Denver, Colorado 80203, (303)866-5880. www.dola.colorado.gov/baa District Court: 9th Avenue and 9th Street, P.O. Box C Greeley, Colorado 80632 Telephone (970)356-4000,Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street,P.O. Box 758 Greeley, Colorado 80632 _ _ , Telephone(970) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board of Assessment Appeals by September 11. TO PRESERVE YOUR APPEAL RIGHTS,YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE,WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION In the space below,please explain why you disagree with the Assessor' s valuation. IN ACCORDANCE WITH§ 39-8-106(1.5), C.R.S., IF YOUR APPEAL INVOLVES REAL PROPERTY,YOU.MUST_STATE YOUR OPINION OF VALUE N TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. In support of the Petitions to the County Board of Equalization of the denials by the County Tax Assessor of the Written Letters of Objection and Protest; the Written Letter of Objections and Protest and all information submitted to the Tax Assessor is submitted to the County Tax Assessor and hereby adopted as the basis for the appeal to the County Board of Equalization. Petitioner requests that the County Board of Equalization examine this information and render its decision based upon the written information submitted in support of Petitioners' proposed valuations. Petitioners reserve the right to submit additional documents prior to the hearing. Pe itioner's Estimate of Value is$14,450. / f7 /O G It1NA1URE Or P_ R)ii7NERkiL llh]L / PR-207-r/03 Certified Article Number 7160 3901 9849 5897 9971 SENDERS RECORD Via First Class Mail Stan Sesssions Weld County Tax Assessor 1400 N. 17th Avenue Greeley, Colorado 80631 RE: Letter of Objection and Protest; Letter of Representation. Dear Mr. Sessions: The purpose of this letter is to provide notice to your office that the following law firm has been retained to represent: Please see Exhibit A, in regard to the letter of objection and protest filed with your office for year 2006 as reflected in Exhibit A of this Letter of Representation: Christopher C. Rosas Colorado Bar No. 33018 PHILLIPS & AKERS, P.C. 3200 Southwest Freeway, #3400 Houston, Texas 77027 (Voice): 713.552.9595 (Facsimile) 713.552.0231 Please note in your records that copies of all notices or communications by the Weld County Assessor's Office or the Weld County Board of County Commissioners should also be mailed to this office c/o Christopher C. Rosas. Please feel free to contact me with any questions. Very truly yours, John Aranda JRA Weld-County Board of County'Commissioners 915 Tenth Street Greeley, Colorado 80632 Certified Article Number 7160 3901 9849 5897 9926 SENDERS RECORD Exhibit A Petitioners and Schedule Numbers Assessor Account Owner P0009071 095913300008 Diamond Shamrock Stations, Inc. P0014846 096131416003 Diamond Shamrock Stations, Inc. P0012682 147106132016 Valero Diamond Metro, Inc. Fax:7135520587 Jul 25 2006 12:37 P. 02 Il Ln PHILIPS & AKERS DOUGLAS,,WALLA A�� LYNN.Mr SPAANON AIT0_ .nmxk.vON�o A PROFESSIONAL CORPORATION a D.CIVIL OYAPROFESSIONAL -A.OGMMIO- +e- 1200 PHOENIX TOWER alaYAM !IMMO A320¢SOUTHWEST FREEWAY MANY AI IONICS /MACru�a°NL HOUSTON,TEXAS 77027.7523 W0•P.MAMMY (713)6624596 FAX (713)662-0231 www.PMI IIPaAkers.aoni ii I July 25,2006 I Via Facsbnlle I (Weld County Board of Equalization ;Attn: Clerk of the Board i 915 10th Street,P.O.Box 758 Greeley, Colorado 80632 RE: 2006 Petition to Board ofEqualization P ;Request for Administrative {P ), Denial. pear Clerk of the Board: The purpose of this letter iS to request administrative denials for the 2006 appeals bf the business personal property in regard to the schedule numbers set forth in Exhibit "A" of this letter. Petitioners acknowledge and agree that no hearings will be scheduled and that the Board of Eq"+altnation will deny the protests of the value of said properties. Further rights to appeal, in accordance with state law will be preserved. Please feel free to contact me with any questions. I H Best Regards, C. . Chris her C.Roses CO Bar No.: 33018 j 3200 Southwest Freeway,*3200 IHouston,Texas 77027 (Voice): 713.552.9595 (Facsimile) 713.552.0231 ! Attorney for Valero Diamond Metro, Inc., and Diamond Shamrock Stations,Inc. I I I II Fax:7135520587 Jul 25 2006 12:37 P. 03 ii• I EXHIBIT"A" • • SCHEDULE NUMBERS • Valero Diamond Metro Inc. • ScheduleNumbers(PP): P0012682 147106132016. I Diamond Shamrock f • Statlons,Inc. • Schedule Numbers(PP): !, P0009071 095913300008; • P0014846.096131416003. • -End- • • • • • • • • • • • • • • ICI � Fax:7135520587 Jul 25 2006 12:36 P. 01 PHIS r,rps & AICERs, N PROFISIIIONAL MOORPOMTON AT LAW 3400 PHOENIX TOWER .. "II . . 3200 SOUTHWEST FREEWAY HOUSTON,TEXAS 77021. m23 (713)aez4se0 weenie I (713)SS3-0231 Fax FACSRVIILE TRANSMISSIONi THE LVFORMATION CONTAINEDI IN THIS FACSIMILE TRANSMISSION IS LEGALLY PRIVILEGED AND CONFIDENTIAL:INFORMATION WHICH IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY NAMED HEREIN. . IF THE READER OF THIS MESSAGE IS NOT THE INTENDEDI RECIPIENT, YOU ARE HEREBY NOTIFIED THAT ANY USE, DISSEMINATION, DISTRIBUTION OR REPRODUCTION OF THIS MESSAGE IS STRICTLY PROHIBITED. IF YOU )(AVE RECEIVED THIS MESSAGE IN ERROR, PLEASE ' I?11"iEDLITELY NOTIFY THE'SENDER BY TELEPHONE AT(713)552-9595. T C LE21Z) L.) ELc C^e'T FAX ri o. 3 5a .o IA 7- 7,( FAX: TFAX T( FAX I I ,.tj F1is M:I. Itrin-iS FZoTA S ER OF PAGES:_ cluding this cover sheet) D TB: 7/ZS/DCO 0 FILE NO. y SSAOE:: • • . • I . I . AKERS-SHAREHOLDERS- PHILLIPS & AKERS DODGUSM.WALu LYNNE JUREK SHANNON MICHAEL PHILLIPS ATTORNEYS AT LAW KELLY A.DEMPSEY BROOK C.WOMAAKERS A PROFESSIONAL CORPORATION CMRISTIANA DUKM AN HEAL D.KIEVAL TERRY DU -ASSOCIATES- ISIA --DIRECTORS- 3200 PHOENIX TOWER MICHELLE CHELVAM ARMANDO S.CHILL DAVID a EDWARDS 3200 SOUTHWEST FREEWAY MEGANWH.ROC'WKANISS LYNNE M.FORD JANET G.TWMSLEY AUDREY W.LOWETH EVELYN AILTS DERRINGTON HOUSTON, TEXAS 77027-7523 MARJORIE C.NICOL L JAMES P.MUNERNY CHRISTOPHER C.ROSAS (713)552-9595 FAX (713)552-0231 www.PhillipsAkers.com July 17, 2006 Via Certified Mail, RRR No. 7002 3150 0004 5695 4812 Weld County Board of Equalization 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Re: 2006 Protests and Objections (PP); Petitions to County Board of Equalization. Dear Sir or Madam: Pursuant to C.R.S. § 39-8-106, we hereby submit the enclosed Petitions to the County Board of Equalization appealing the decisions of the County Tax Assessor regarding the Written Letters of Objections and Protests submitted by Petitioners, copies of which are enclosed to support this appeal. Also enclosed are copies of working papers submitted to the County Assessor as well as documents submitted in support of the Petitioners' proposed valuations. We respectfully request that the Board of Equalization examine this information and render its decisions based upon the written information submitted by Petitioners. We also request that all hearings before the County Board of Equalization be scheduled in a single time block in order to reduce the amount of time which must be expended by the Board and by this firm in connection with such hearings. In the event the Board of Equalization does not grant, in whole or in part, the appeal from the County Tax Assessor's denial for the property for which the appeal is being made, please note in your records that copies of denials should be mailed to the undersigned. Best Regards, PHILLIPS & AKERS, P.C. G _ � Christ�osas P CCR 8622.0004 Enclosures IAL]RO Ad Valorem Tax ENERGY CORPORATION Certified Article Number 7160 3901 9840 0107 5162 SENDERS RECORD Weld County Assessor Re: Written Letter of Objection and Protest. Dear County Assessor: Pursuant to the provisions of Colorado Revised Statute § 39-5-122, objection and protest is hereby made of the determination for 2006 property taxes of the actual value and the assessed value for the personal property described as follows (the"Property") Property Address: See Attached Legal Description: See Attached Schedule No.: See Attached The determination of the actual value of the Property by the Assessor is erroneous and otherwise improper because it does not accurately reflect the actual value of the Property for property tax purposes as required by the provisions of C.R.S. § 39-1-103 and § 39-1-104, as amended. The actual value of the Property should be reduced from the Assessor's actual value of$ See Attached to the correct actual value of the Property, which is $ See Attached as determined by the factors described in § 39-1-103 and § 39-1-104, as amended. Dated June 26 ,2006. PROPERTY OWNER: See Attached By: )4(vtin 024.4A Authorized Representative John Aranda Property Tax Compliance Manager 210-345-2297 O O O er 0 OYI YJ t 0 = CD ID a O 0 > r:< c g w w w a E O 53 - = 6 W m 6 a O N Of f O 0 1 = E O CO p O w [h N • w CO DI ww N a o E Z 0. • N L- N 0 CI DI a 000 CO CO CO i ▪ O £gg Y W a WJ-I J W Q y- a W fn 0 05°_ Y CC LU I F- w y D N W O a W Z Q > LU N a CL` > � z ttl c oZ0 G N M 0 ICS N 0 a r o @ 9 0 _ r.m Oco m v O U b1O I G u u' N C E w N O O c to c n (n Q O• o 0 2 E E w 0 0 L E CO N 0_ c c O O E E to m O5> Co0)CD 0 0 cc— C 01 0r o M a CJ o Cr)ec M0 Q 0,m n aoa i— ll — tyoN O Co N O O O O O O a a a c t'c 0 0 0 0 o a a a 0 o m �a`aa n c c c 0 0 0 0 O 2128 0 0 m 0 0 aaa 0 0 m • aoa 333 -SHAREHOLDERS- PHILLIPS & AKERS KELLY A.DEMPSEY MICHAEL PHILLIPS ATTORNEYS AT LAW NEAL D.KIEVAL TERRY D.AKEas TERRY A PROFESSIONAL CORPORATION -ASsocmTES— CHRISTIAMN4 DIJKIJKMAN 3400 PHOENIX TOWER MICHELLE CS.ELVAM CHID -DIRECTORS- CHARLES S.CHIU CHARLES V.GONZAlE5 DAVID 9,EDWARDS AUDREY W.LOWS H LYNNE M.FORD 3200 SOUTHWEST FREEWAY MARJORIEH.NICOL JANET G TOWNSLEY CHRISTOPHER C.ROSAS EVELYN AILTS DERRINGTON HOUSTON, TEXAS 77027-7523 MEGAN A.WHITLOCK JAMES P.McINERNY DOUGLAS M.WALLA (713)552-9595 LYNNE JUREK SFHNNON FAX (713)552-0231 www.PhillipsAkers.com • July 5, 2006 Via Certified Mail Return Receipt Requested Weld County Tax Assessor Attn: Janice 1400 N. 17th Avenue Greeley, Colorado 80631 RE: . 2006 Protests and Objections (PP); Request for Production of Information. Dear Janice: Pursuant to C.R.S. §39-8-107-3, please produce within three (3) working days of your receipt of this request, any and all data used by the assessor in determining the actual value of the personal property which forms the basis of those schedule numbers reflected in Exhibit "A" to this letter. Please either mail, fax, or send by electronic transmission to the following: Phillips & Akers, P.C Attn: Christopher Rosas 3200 Southwest Freeway 3400 Phoenix Tower Houston, Texas 77027 Telephone: (713) 552-9595 Fax: (713) 552-0231 christopher.rosas@phillipsakers.com Best Regards, art C, RAO& fP‘ Christopher C. Rosas CO Bar No.: 33018 3200 Southwest Freeway, #3400 Houston, Texas 77027 (Voice): 713.552.9595 (Facsimile): 713.552.0231 Attorney for Valero Diamond Metro, Inc. and Diamond Shamrock Stations, Inc. CCR:maw EXHIBIT "A" SCHEDULE NUMBERS Valero Diamond Metro Inc. Schedule Numbers (PP): P0012682 147106132016. Diamond Shamrock Stations, Inc. Schedule Numbers (PP): P0009071 095913300008; P0014846 096131416003. -End- -END- � a CLERK TO THE BOARD PHONE (970) 356-4000 EXT 4226 FM: (970) 35252-0242 WEBSITE: www.co.weld.co.us 915 10TH STREET P.O. BOX 758 C. GREELEY, COLORADO 80632 COLORADO July 21, 2006 TOTAL PETROLEUM INC AD VALOREM TAX DEPT PO BOX 690110 SAN ANTONIO TX 78269-0110 Parcel No.: 147106132016 Account No.: P0012682 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 1, 2006, at or about the hour of 10:30 AM,to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Department of Planning Services, Conference Room, 918 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 August4, 2006, and mailed to you on or before August 11, 2006. 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,atwhich time the Assessor will make the data available within three(3) working days, subject to any confidentiality requirements. 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. TOTAL PETROLEUM INC - P0012682 Page 2 Very truly yours, BOARD OF EQUALIZATION Donald D. Warden Clerk to the Board cc: Stanley Sessions, Assessor PHILLIPS &AKERS 3400 PHOENIX TOWER 3200 SOUTHWEST FREEWAY HOUSTON TX 77027-7523 Hello