HomeMy WebLinkAbout20021323 RESOLUTION
RE: ACTION OF THE BOARD CONCERNING PETITION FOR ABATEMENT OR REFUND
OF TAXES - GREENLEAF WHOLESALE FLORIST, INC., C/O KITAYAMA BROS.,
INC.
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 22nd day of May, 2002, at which meeting
there were present the following members: Chair Glenn Vaad and Commissioners M. J. Geile,
William H. Jerke, David E. Long, and Robert D. Masden, and
WHEREAS, notice of such meeting and an opportunity to be present has been given to
the taxpayer and the Assessor of said County, and said Assessor, Stan Sessions, being
represented by Michael Sampson, and taxpayer Greenleaf Wholesale Florist, Inc., c/o Kitayama
Bros., 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 refund not be allowed as follows:
ASSESSED TOTAL TAX
VALUATION;' TAX AMOUNT YEAR
$1,181,440.00 $95,984.00 1999
$954,670.00 $88,003.00 2000
C"C iTS /lCcrL, "My
2002-1323
AS0051
TAX ABATEMENT PETITION - GREENLEAF WHOLESALE FLORIST, INC., C/O KITAYAMA
BROS., INC.
PAGE 2
The above and foregoing Resolution was, on motion duly made and seconded, adopted
by the following vote on the 22nd day of May, A.D., 2002.
BOARD OF COUNTY COMMISSIONERS
,..+` WELD COUNTY, OLOR O
ATTEST: LI/ i �tsS I a
GI- n Vaad, Chair
Weld County Clerk to th= .Q
� :ca, �1♦�
i h A'I Davi. .'ng, Pro-Tem
BY: _ a
Deputy Clerk to the Boa tt- . I\1
M. J. Geile /
AP OV A O r. �i / ///----t—f
it • m H. Jerke
—
county�ttorne 1\A'
Robert D. Masden
Date of signature: "30
2002-1323
AS0051
CLERK TO THE BOARD
PHONE (970) 336-7215, Ext. 4225
FAX: (970) 352-0242
C PO BOX 632
8 O GREELEY, COLORADO 80632
COLORADO
June 4, 2002
GREENLEAF WHOLESALE FLORIST, INC
CIO KITAYAMA BROS
13239 WCR 4 BOX 537
BRIGHTON CO 80601
RE: SCHEDULE NUMBER R6272386
Dear Property Owner:
On May 22, 2002, 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.ard n,u
Clerk to the Board
By:
D puty Clerk to he Board
cc: Assessor
F AND S TAX CONSULTANTS
ATTN: R.C. SANDSTROM
11540 WEST 69 WAY
ARVADA, CO 80004
Two veer pettbon_
PETITION FOR ABATEMENT OR REFUND OF TAXES
Please submit in duplicate copies and answer all questions.
County Name W&4 Date Received
Assessor's or Commissioners'Date Stamp
PETITIONER: Complete Section I on this side only
Section I:
Date: December 24, 2001
Month Day Year
Petitioner's Name: Greenleaf Whnles 4e Florist In, C/O Kitayama Bros.
Petitioner's mailing address: 13739 WCR 4 Rnx 537
Brighton CO 80601
City or Town State Zip Corte
SCHEDULE OR PARCEL NUMBER PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
147129000022 R6272386 13239 4 CR
Petitioner states that the taxes assessed against the above property for property tax year(s) 1999,2000are
incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. (The
petitioner's estimate of actual value must be included.) Attach additional sheets if necessary.
The assessor has valued the greenhouse property erroneously. The property should be classified
as agricultural.
Petitioner's estimate of actual value E__1,055,000 (-1442)and $_ 1,n5n00 _ ( 2n00 _)
Value Year Value Year
Petitioner requests an abatement or refund of the appropriate taxes associated with a reduction in value.
I declare, under penalty of perjury in the second degree, that this petition,together with any accompanying exhibits
or statements, has been examined by me, and to the best of my knowledge, information and belief, is true, correct
and complete.
Greenleaf Wholesale Florist Inc c/o Kitayamadiitlims Phone Number( )
Petitioner
B, & S Tax Consultants/&L, Daytime Phone Number( 303) 424-0683
Agent*
*Letter of agency must be attached when petition is submitted.
Every petition for abatement or refund filed pursuant to section 39-10-114, C.R.S., shall be acted upon pursuant to
the provisions of this section by the board of county commissioners or the assessor, as appropriate,within six
months of the date of filing such petition. 39-1-113(1.7), C.R.S.
Section II: Assessor's Use Only
'C, ger a��� _.P --/
Tax Year Tax Year
Assessed Value Tax Assessed Value Tax
Original`/( ) 0/1/t/r tbK-9 1 6--'J) L 7O g g C7 .S
Corrected
Abate/Refund
2002-1323
•
Ir
•
•
(FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY)
RESOLUTION OF COUNTY COMMIhSIONEI`2S
Section I: In accordance with 39-1-113(1.5), C.R.S., the commissioners of__ County authorize the
•
assessor to review petitions for abatement or refund and to settle by written mutual agreement any such petition for
abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule of
personal property.
For property tax year(s)---and_ _,the assessor and petitioner mutually agree to the corrected total
assessed value of$—_ and to the corrected total taxes of$_— . The petitioner is due an
abatement/refund of taxes in the amount of$_ _
PLEASE NOTE:THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTER
FEES ASSOCIATED WITH LATE AND/OR DELINQUENT TAX PAYMENTS, IF APPLICABLE PLLEEASSEE ANRt
CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION.
Petitioners Signature Date
Assessors or.Deputy Assessor's Signature Date
If Section I is not complete and/or if petition is for more than $1,000, Section II must be completed. Submit an
original petition and a copy to the Divisio of Property Taxation.
Section II: Assessor's recommendation: -)
Approved or Approved in part$-- �j
No protest filed in or . (If(If a protest was filed, please attach a copy of NOD.)
Denied for the following reason(s):
C4IP aim CAC
Section III: WHEREAS, The County Commissioners of— —__ County, State of Colorado, at a duly
and lawfully called regular meeting held on /__ / —_, at which meeting there were present the following
mo day yr
members:-- - - - - - -- - - - --- - --- --with notice of such meeting and an opportunity to be present having been given to the taxpayer and the Assessor of
said County and Assessor _(being present/not present)
Name and petitioner —_ _—(being present/not present),and WHEREAS, The said
Name
County Commissioners have carefully considered the within application, and are fully advised in relation thereto,
NOW BE IT RESOLVED, That the Board with the recommendation of the assessor
agrees/does not agree
and the petition be _ and an abatement/refund be_-- for property tax year(s)
(approved/denied) (approved/denied)—
— and — The total taxes*to be abated or refunded are$ _which represents an
assessed value'of$— for property tax year(s)— and . if abating/refunding taxes for
more than one year, add the taxes together for a total tax to be abated/refunded: likewise, add the corresponding
assessed values together.
Chairperson of the Board of County Commissioners
l -- County Clerk and Ex-officio Clerk of the Board of County Commissioners
in and for the aforementioned county, do hereby certify that the above and foregoing order is truly copied from the
record of the proceedings of the Board of County Commissioners.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County
at , this_ —day of ___
Time Date Month Year
County Clerk
By
Deputy County Clerk
ACTION OF THE PROPERTY TAX ADMINISTRATOR
Denver, Colorado,_
Month Day Year
The action of the Board of County Commissioners, relative to the within petition, is hereby
Approved; Approved in part$— ; Denied for the following reason(s):
Secretary Property Tax Administrator
G:\USRL AABATE\FORMRE V2-2000
The assessor's office is requesting that these abatements be denied for the following
reasons: 1. The issue of value relative to ag use is moot at this time because there is a
case pending in the courts that over rules the BAA's interpretation . 2. The petit aner has
not given any solid reason for their requested values even if there was some basis to
reduce based upon the issue of ag usage. 3. As of this point in time the county attorneys
have already discussed the underlying idea of what constitutes agricultural business and
(even before the pending cases in Adams county)had decided that we would probably go
on to the Board of Assessment Appeals. If only to get some interpretation of how far this
type of appeal would be allowed to go and to test it's limits related to other types of
agricultural business'. 4. The Dept. of Property Taxes also is unclear on the
interpretation of the rules and how they should be viewed at this time related to the
Morning Fresh Farms case in Weld county several years ago, as well as the Mesa Eggs
case more recently. We also feel that if some legal decisions are reached in the next
several months (prior to hearings at the BAA) we can stipulate to an agreement at that
time, provided the petitioner decides to appeal this denial to the BAA.
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F & S Tax Consultants
11540 W. 69th Way
Arvada, CO 80004
Tel. (303) 424-0683
December 24, 2001
County Board of Commissioners 1 /((Ou/t-f
915 10th Street
P.O. Box 758
Greely, CO 80632
RE: Abatement Petition:
Greenleaf Wholesale Florists&
Kitayama Bros. Inc
Sch. No's R6272386& P0022997
Address: 13239 WCR 4
F& S Tax Consultants has been retained by the owner of the above property to represent the owner
before the assessor, county board of commissioners and the state board of assessment appeals.
By copy of this letter F & S Tax Consultants is filing an abatement to the county board of
commissioners on the above property and hereby requests a hearing be scheduled.
The assessor has placed a value on the subject properties as commercial property and valued them
accordingly. The property should be classified as agricultural and valued accordingly. Various
personal property components have been classified as buildings.
Enclosed are the petitions for abatement and a letter of authorization.
If you have any questions, please call me at 303-424-0683.
Sincerely,
R.C. Sandstrom
Tax Representative for Greenleaf and Kitayama Bros.
Felhuaryaa, 2001
To Whom it may Concern:
F &kS Tax Consultants have been retained by Kitayama Bros. Greenhouses to represent us in all
matters relevant to valuation and property taxation for tax years1999 through 2002. Your
�, cooperation on these issues is appreciated.
. This letter also authorizes all correspondence be mailed to F & S Tax Consultants.
Federal tax ID No. orSS N is 9#- /'VO /s2 ?
If you have any questions, please call me at , O —4-,S%—?CC;(j. Our principal contact is Ron
Sandstrom.
Sincerely,
/1
And--
Subject Property:
Schedule Address County
[< 62)23K, /323? (Pao afob{ (N���
f o0.22957 13231 wQ,LQCb RJ q uie(JZ
CLERK TO THE BOARD
PHONE (970) 336-7215, EXT.4225
FAX: (970) 352-024242 P.O. BOX 758
GREELEY, COLORADO 80632
COLORADO
May 1, 2002
F & S TAX CONSULTANTS
Attn: R.C. SANDSTROM
11540 W. 69 WAY
ARVADA, C. 80004
RE: SCHEDULE NUMBER R6272386 -GR
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: 13239 4 CR. The meeting is
scheduled for May 22, 2002, 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 Carol Harding
at (970) 336-7215, extension 4217.
Sincerely,
Donald D. Warden
Clerk to the Board ? �� ,
By: 4/p_4 &f,¢ 1� " ,�'t •
eputy Clerk to the Board
cc: Assessor
County Attorney
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