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HomeMy WebLinkAbout20021325 RESOLUTION RE: ACTION OF THE BOARD CONCERNING PETITION FOR ABATEMENT OR REFUND OF TAXES -TAGAWA GREENHOUSES, 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 Tagawa Greenhouses, Inc., 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 $904,960 $77,147.00 1999 $904,960.00 $77,739.00 2000 2002-1325 AS0051 TAX ABATEMENT PETITION - TAGAWA GREENHOUSES, 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 OUNTY, C ORAD ATTEST: M l , r `� len ad, Chair Weld County Clerk to the :�. . , `� 00 / ic .rr r �� � a y_� avid E. Lo , Pro-Tem BY: 6/�/ - . .►,'7'': t_ Deputy Clerk to the Boar. � f' w `i 1 ,,�' M. e�i �--,-may J. eile APPROy D A O M: tt • �vv 'II' H Jer eo unty At rn obert D. asden 5/ Date of signature: el 2002-1325 AS0051 Ls. Kit CLERK TO THE BOARD I PHONE (970) 336-7215, Ext. 4225 WI D FAX: (970) 352-0242 P. O. BOX 758 O GREELEY, COLORADO 80632 COLORADO June 4, 2002 TAGAWA GREENHOUSES INC 17999 WCR 4 BRIGHTON CO 80601 RE: SCHEDULE NUMBER R6411486 R6265186 Dear Property Owner: On May 22, 2002, the Board of Weld County Commissioners considered your petitions 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 these decisions 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, 44,O14, Donald D. Warden, Clerk to the Board By: eputy Clerk t the Board cc: Assessor F AND S TAX CONSULTANTS ATTN: R.C. SANDSTROM 11540 WEST 69 WAY ARVADA, CO 80004 . '• T1er)Year pefition_ PETITION FOR ABATEMENT OR REFUND OF TAXES Please submit in duplicate copies and answer all questions. County Name Weld Date Received Assessor's or Commissioners'Date Stamp PETITIONER: Complete Section I on this side only Section I: Date: December 20, 2001 Month Day Year Petitioner's Name: Tagawa Greenhouses Inc. Petitioner's mailing address: 17999 WCR A Brighton CO 80601 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 147125000015 R6265186 17999 4 CR Petitioner states that the taxes assessed against the above property for property tax year(s) 1999,2flppare incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. (The petitioners 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$ 872,000-- ( 1999-)and $ 872 090 -_ (o00—_) Value Year value ear 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. Tagawa Greenhouses Inc Daytime Phone Number( ) Petitioner & S Tax Consultants/J_�� aytime 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 II99 coCCO Tax Year Tax Year Assessed'` Value Tax Assessed Value Tax Original-0 of $v-7)) 9* -$`9o4'j 94i_ 47 t7; 739 Corrected Abate/Refund 2002-1325 (FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY) RESOLUTION OF COUNTY COMMISSIONERS 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 INTEREST, PENALTIES,AND FEES ASSOCIATED WITH LATE AND/OR DELINQUENT TAX PAYMENTS, IF APPLICABLE. PLEASE CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION. Petitioner's Sig tur —` -- Date ifrsror eputy� or's Signature /PiCif ➢at If Section I is not complete and/or if petition is for more than $1,000, Section II must be completed. Submit an original petition and a copy to the Divisi f Propgrty Taxation. Section II: Assessor's recommendation: / Approved or Approved in part$— /V 1 No protest filed in _or_ . (If a protest was filed, please attach a copy of NOD.) Denied for the following reason(s): �� 1/74k/ S”fee7`_ 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) —luarne 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 1,-- 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:\USRLt4BATE\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 petitioner 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. a boa-a30✓ F & S Tax Consultants , _, 11540 W. 69th Way Arvada, CO 80004 Tel. (303) 424-0683 f r December 21, 2001 0)123 County Board of Commissioners 915 10th Street P.O. Box 758 Greely, CO 80632 RE: Abatement Petition: Tagawa Greenhouses Inc. Sch. No's R6411486, R6265186 &P0004979 Address: 17999 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 in the amount of $4,947,485 and $5,393,599 for tax years 1999 and 2000 respectively. It is our opinion that the property has not been properly valued as agricultural and should be valued at$1,027,000 and$1,043,000 for tax years 1999 and 2000. 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 Tagawa Greenhouses Inc. f .• Nlarcho— 2001 To Whom it may Concern: F & S Tax Consultants have been retained by Tagawa Greenhouses & Tagawa Rose Farms Inc to represent us in all matters relevant to valuation and property taxation for tax years 1999 through 2002. Your cooperation on'these issues is appreciated. This letter also authorizes all correspondence be mailed to F &cS Tax Consultants. O Federal tax 1D No. or SSN is J5� _ / 6/948 / V If you have any questions, please call me at(303)659-1260. Our principal contact is Ron Sandstrom. Since ely, Ken Tagawa, /Zn/Azr f Subject Property: Schedule Property Address County 207332100009 7711 S. Parker Rd. Arapahoe 4019203358001 7711 S. Parker Rd. Arapahoe 4019201294001 6011 S. Parker Rd. Arapahoe 968938 5150 Indiana St. Jefferson 035094 5150 Indiana St. Jefferson 035202 14780 W. 52nd Ave. Jefferson 431288 5565 McIntyre St. Jefferson R6265186 17999 WCR 4 Weld P0004979 17999 WCR 4 • Weld R6411486 17999 WCR 4 Weld CLERK TO THE BOARD PHONE (970) 3364215, 225 352-0 FAX: (970) 352-0242 P.O. BOX 758 ignite GREELEY, COLORADO 80632 COLORADO May 1, 2002 F & S TAX CONSULTANTS Attn: R.C. SANDSTROM 11540 W. 69 WAY ARVADA, CO 80004 RE: SCHEDULE NUMBERS: R 6411486 AND R6265186 - TAGUWA GREENHOUSES, INC Dear Property Owner: This is to advise you that the Weld County Board of Commissioners will hear your petitions for abatement or refund of taxes on the properties described as: 17999 4CR. 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 petitions. 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, '/ ,,�� Midd ""'' Donald D. Warden Clerk to the Board By: Deputy Clerk to the oard cc: Assessor Hello