HomeMy WebLinkAbout20021324 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
$159,230.00 $13,574.00 1999
$159,230.00 $13,678.00 2000
2002-1324
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 COUNTY, C LORADO
ATTEST: Msrt f Ir.-�-��
`Gle Vaad, Chair
Weld County Clerk to the r .'
' J
6• nt. ` /iavid E. ng, Pro-Tem
BY: s! !�
Deputy Clerk to the Boa��,_ !1��\\ � / L c-
r+� M. J. Geile
ile
AP V AS TO F ` %/7--
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Date of signature: �°
2002-1324
AS0051
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CLERK TO THE BOARD
PHONE (970) 336-7215, Ext. 4225
ig
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,
/kJ/4/2UL
Donald D. Warden,
Clerk to the Board
Deputy Clerk t the Board
cc: Assessor
F AND S TAX CONSULTANTS
ATTN: R.C. SANDSTROM
11540 WEST 69 WAY
ARVADA, CO 80004
•
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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 Bran Louses Tnr
Petitioner's mailing address: 17999 WeR 4
Brighton CO 80601
City or Town State Zip Code
SCHEDULE OR PARCEL NUMBER PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
147331201005 R6111486 17999 1 CR
Petitioner states that the taxes assessed against the above property for property tax year(s) 1999 2000 are
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$ gR,000 (_Ldg2)and $ $8,000 ( 7n00
Value Year Value Year
Petitioner requests an abatement or refund of the appropriate taxes associated with a reduction in value.
I declare, under penalty of perjury in the second degree, that this petition,together with any accompanying exhibits
or statements, has been examined by me, and to the best of my knowledge, information and belief, is true, correct
and complete.
Tagawa Greenhouses Inc. Daytime Phone Number( )
Petitioner
gyF & S Tax Consultantyf Daytime Phone Number( 303) 424-0683
Agent`
*Letter of agency must be attached when petition is submitted.
Every petition for abatement or refund filed pursuant to section 39-10-114, C.R.S., shall be acted upon pursuant to
the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six
months of the date of filing such petition. 39-1-113(1.7), C.R.S.
Section II: Assessor's Use Only
jggq ,2_0t)
Tax ear Tax Year
Assessed Value Tax Assessed Value Tax
Original41S-9,ac 4 ;z tj 1c-`I) a3b
Corrected
Abate/Refund
2002-1324
(FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY)
RESOLUTION OF COUNTY COMMISSIONERS
Section I: In accordance with 39-1-113(1.5), C.R.S., the commissioners of County authorize the
assessor to review petitions for abatement or refund and to settle by written mutual agreement any such petition for
abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule of
personal property.
For property tax year(s)__ and ,the assessor and petitioner mutually agree to the corrected total
assessed value of$____ 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.
• Petitionensignat Date
s w � ` '/
Assessor's atwe ➢ate
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 Division of Property Taxation.
Section II: Assessor's recommendation:
Approved or Approved in part $__ /7i4-1
No protest filed in or . (If a protest was filed, please attach a copy of NOD.)
Denied for the following reason(s):
Aa4/ ≤ r
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)
—Flame
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
I,__ 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:\USR\..\ABATE\FORMREV2-2000
•
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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 them 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.
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F & S Tax Consultants
11540 W. 69th Way
Arvada, CO 80004
Tel. (303) 424-0683
December 21, 2001
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.
•
tAarcho- 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 & S Tax Consultants.
Federal tax ID No. or SSN is AL- d6/142s SW DAD-M`a-
If you have any questions, please call me at(303)659-1260. Our principal contact is Ron Sandstrom.
Since ely,
Ken Tagawa, zgstPli y
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
"MeH '\(°: 6
CLERK TO THE BOARD
PHONE (970) 336-7215, EXT.4225
FAX: (970) 352-0242
P.O. BOX 758
' GREELEY, COLORADO 80632
O
•
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,
EStli
Donald D. Warden
Clerk to the Board
By: /
Deputy Clerk to the oard ,
cc: Assessor
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