HomeMy WebLinkAbout20022059.tiff PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use
Date: July 26, 2002
Do
PETITIONER,
Xerox Corporation yket N Number
Name of Property Owner
6 South Rosemary Street Denver, CO 80230
Street Address,City,Zip Code of Subject Properly Check No./Credit Card No.
appeals the decision of the Weld _ County Board of Equalization P F H
County Name ✓ County Board of Commissioners
Property Tax Administrator
which was dated
June 28,2002 (check one)
This appeal concerns: _ Valuation For tax year(s) 1999
V Refund/Abatement
_ Exemption
_ State Assessed
(Check One)
CONCERNING COUNTY SCHEDULE NUMBER(S): See attached
If more than one schedule number is involved,please list on a separate page.
TYPE OF PROPERTY: This property is currently classified by the County as:
Commercial Residential
(Check One) _ Agricultural Vacant Land
✓ Personal _ Other(Specify) .
ACTUAL VALUE:
Actual value of subject property for year in question as set by the County$ $3,854,748
I believe the actual value of the subject property should be$ $1,743,117
REPRESENTATION: Please check appropriate response(s)
Petitioner will be present at the hearing
Petitioner requests a telephone conference call (Petitioner will call on scheduled date at time of hearing.)
Petitioner will be represented by an agent_or a Colorado Attorney ✓
ESTIMATED TIME FOR PETITIONER TO PRESENT THE APPEAL: Minutes or 4 Hours
Not less than 30 minutes. Board will allow equal time to Respondent.
ATTACHMENTS: The following documents MUST BE ATTACHED to your appeal In order for the Board to accept filing.
1) The decision being appealed 2) Assessor's Notice of Denial OR Notice of Valuation
3) If an agent is filing or representing you a notarized letter of authorization will be needed from the Petitioner
4) Identify the names and last known addresses and telephone numbers of other parties "directly interested" in the petition
including co-owners.
CERTIFICATE OF MAILING -Copy to each person Idenutied in
attachment 4 above
I certify to the Board of Assessment Appeals that I have mailed or hand delivered County Board of Equalization
one complete copy of this appeal to the Weld ✓ County Board of Commissioners
County _Property Tax Administrator
in Greeley ,Colorado on July 26.2002 (check one-should be the same as the
City Date decision being appealed)
\\
Norman H.Wright#30625 m - �\1 \I
(Circle One) Agent or Attorney Petit, is Signature
6 South Rosemary Street
Mailing Address Mailing Address
Denver, CO 80230
City,State,Zip City,State,Zip
(303)478-8203
Telephone: Telephone: Ise jj J 07
-1/REV2001 Daytime number,please
/V-- G - (1/ 4s' 2002-2059
L zci1J
1999 Xerox Corporation Data
Personal Property
County Schedule Actual Assessed Taxes Paid Corrected Corrected
No. Value Value Value Taxes
Weld P0005528 109,623 31,790 $ 2,415.38 49572 $ 1,092.23
P0005534 25,629 7,430 $ 642.52 11589 $ 290.55
P0009955 3,405 990 $ 96.22 1540 $ 43.51
P0009959 4,072 1,180 $ 115.10 1841 $ 52.05
P0015978 45,950 13,330 $ 1,126.80 20779 $ 509.54
P0018122 43,231 12,540 $ 1,160.98 19549 $ 525.00
P0021228 26,994 7,830 $ 709.24 12207 $ 320.72
P0021229 7,180 2,080 $ 175.50 3247 $ 79.36
P0025080 15,054 4,370 $ 333.10 6807 $ 150.63
P0025081 27,518 7,980 $ 731.38 12444 $ 330.73
P0025083 11,094 3,220 $ 267.26 5017 $ 120.85
P1029596 26,441 7,670 $ 748.14 11957 $ 338.31
P1030096 4,793 1,390 $ 110.04 2167 $ 49.76
P1030196 10,436 3,030 $ 247.14 4719 $ 111.76
P1030296 8,795 2,550 $ 216.14 3977 $ 97.74
P1125897 2,627 760 $ 77.08 1188 $ 34.86
P1126097 2,627 760 $ 61.98 1188 $ 28.03
P1126497 11,705 3,390 $ 295.94 5293 $ 133.82
P1126697 6,495 1,880 $ 176.92 2937 $ 80.00
P1217997 70,270 20,380 $ 1,662.26 31776 $ 751.67
P1218097 292,670 84,870 $ 6,922.26 132345 $ 3,130.25
P1218197 22,188 6,430 $ 582.42 10033 $ 263.37
P1218497 57,386 16,640 $ 1,357.20 25950 $ 613.73
P1218697 4,793 1,390 $ 124.50 2167 $ 56.30
P1218897 5,155 1,490 $ 133.46 2331 $ 60.35
P1219097 4,300 1,250 $ 116.86 1944 $ 52.84
P1219197 7,561 2,190 $ 198.38 3419 $ 89.71
P1219297 2,627 760 $ 74.14 1188 $ 33.53
P1219397 81,085 23,510 $ 2,129.54 36667 $ 962.98
P1219497 4,045 1,170 $ 114.12 1829 $ 51.61
P1219897 8,795 2,550 $ 197.28 3977 $ 89.21
P1219997 5,787 1,680 $ 152.18 2617 $ 68.82
P1220097 47,515 13,780 $ 1,314.34 21486 $ 594.34
P1220197 10,436 3,030 $ 274.46 4719 $ 124.11
P1220297 13,166 3,820 $ 333.48 5954 $ 150.80
P1220397 317,546 92,090 $ 8,341.52 143594 $ 3,772.04
P1220497 3,902 1,130 $ 102.36 1764 $ 46.29
P1220597 6,495 1,880 $ 179.32 2937 $ 81.09
P1220997 4,793 1,390 $ 125.90 2167 $ 56.93
P1221097 2,615 760 $ 65.46 1183 $ 29.60
P1221497 60,861 17,650 $ 1,598.74 27521 $ 722.95
P1221697 4,793 1,390 $ 132.58 2167 $ 59.95
P1222097 2,699 780 $ 70.66 1220 $ 31.95
P1222197 4,045 1,170 $ 105.98 1829 $ 47.92
P1222397 14,979 4,340 $ 393.12 6774 $ 177.77
P1222497 3,958 1,150 $ 109.68 1790 $ 49.60
P1222697 7,180 2,080 $ 188.40 3247 $ 85.19
P1222797 4,505 1,310 $ 118.66 2037 $ 53.66
1
1999 Xerox Corporation Data
Personal Property
County Schedule Actual Assessed Taxes Paid Corrected Corrected
No. Value Value Value Taxes
P1222897 11,488 3,330 $ 301.64 5195 $ 136.40
P1222997 2,627 760 $ 66.34 1188 $ 30.00
P1223097 324,517 94,110 $ 8,524.48 146747 $ 3,854.77
P1223297 10,247 2,970 $ 269.02 4634 $ 121.65
P1223397 6,690 1,940 $ 175.72 3025 $ 79.46
P1223497 6,495 1,880 $ 170.30 2937 $ 77.01
P1223597 39,779 11,540 $ 1,045.30 17988 $ 472.68
P1223697 4,793 1,390 $ 132.58 2167 $ 59.95
P1223897 4,269 1,240 $ 112.32 1930 $ 50.79
P1223997 14,659 4,250 $ 384.96 6629 $ 174.08
P1224197 4,072 1,180 $ 106.88 1841 $ 48.33
P1224297 32,155 9,320 $ 844.20 14540 $ 381.75
P1224397 12,694 3,680 $ 333.34 5740 $ 150.74
P1224497 4,072 1,180 $ 106.88 1841 $ 48.33
P1224597 7,180 2,080 $ 188.40 3247 $ 85.19
P1225197 4,897 1,420 $ 128.62 2214 $ 58.16
P1225597 2,627 760 $ 68.84 1188 $ 31.13
P1225697 2,627 760 $ 68.84 1188 $ 31.13
P1225997 44,630 12,940 $ 1,172.10 20182 $ 530.02
P1334398 4,793 1,390 $ 125.90 2167 $ 56.93
P1334498 10,398 3,020 $ 288.04 4702 $ 130.25
P1334598 6,970 2,020 $ 182.98 3152 $ 82.74
P1334798 30,150 8,740 $ 791.66 13634 $ 357.99
P1334898 5,418 1,570 $ 142.22 2450 $ 64.31
P1334998 11,094 3,220 $ 291.66 5017 $ 131.89
P1335098 3,902 1,130 $ 98.64 1764 $ 44.61
P1335198 4,793 1,390 $ 125.90 2167 $ 56.93
P1335398 75,420 21,870 $ 2,085.96 34105 $ 943.27
P1335498 25,629 7,430 $ 673.00 11589 $ 304.33
P1335598 10,398 3,020 $ 273.56 4702 $ 123.70
P1335698 12,137 3,520 $ 318.84 5488 $ 144.18
P1335798 24,274 7,040 $ 637.68 10977 $ 288.36
P1335898 13,813 4,010 $ 382.48 6246 $ 172.96
P1335998 14,764 4,280 $ 381.54 6676 $ 172.53
P1336098 17,578 5,100 $ 476.76 7949 $ 215.59
P1336198 30,741 8,910 $ 869.10 13901 $ 393.01
P1336298 36,661 10,630 $ 1,013.88 16578 $ 458.48
P1336398 78,560 22,780 $ 2,063.42 35525 $ 933.08
P1336498 11,094 3,220 $ 274.50 5017 $ 124.13
P1336598 7,180 2,080 $ 185.42 3247 $ 83.85
P1336698 716,412 207,760 $ 21,048.38 323962 $ 9,518.08
P1336798 13,813 4,010 $ 363.22 6246 $ 164.25
P1336898 12,137 3,520 $ 318.84 5488 $ 144.18
P1336998 11,759 3,410 $ 308.88 5317 $ 139.68
P1337098 2,697 780 $ 70.66 1220 $ 31.95
P1337198 25,629 7,430 $ 708.68 11589 $ 320.47
P1337298 3,488 1,010 $ 88.50 1577 $ 40.02
P1337398 51,492 14,930 $ 1,424.02 23285 $ 643.94
2
•
1999 Xerox Corporation Data
Personal Property
County Schedule Actual Assessed Taxes Paid Corrected Corrected
No. Value Value Value Taxes
P1337698 8,795 2,550 $ 230.98 3977 $ 104.45
P1337798 2,627 760 $ 64.24 1188 $ 29.05
P1337998 6,313 1,830 $ 140.36 2855 $ 63.47
P1338098 2,627 760 $ 63.84 1188 $ 28.87
P1536999 10,398 3,020 $ 261.16 4702 $ 118.10
P1537199 2,718 790 $ 71.56 1229 $ 32.36
P1537399 18,316 5,310 $ 480.98 8282 $ 217.50
P1537499 4,793 1,390 $ 125.90 2167 $ 56.93
P1537999 8,644 2,510 $ 239.40 3909 $ 108.26
P1538199 17,013 4,930 $ 446.56 7693 $ 201.93
P1538299 350,713 101,710 $ 9,212.90 158592 $ 4,166.07
P1538399 5,840 1,690 $ 153.08 2641 $ 69.22
P1540199 5,840 1,690 $ 153.08 2641 $ 69.22
P1540299 17,013 4,930 $ 446.56 7693 $ 201.93
P1540399 17,013 4,930 $ 446.56 7693 $ 201.93
P1540499 24,798 7,190 $ 672.12 11214 $ 303.93
P1540599 3,503 1,020 $ 99.50 1584 $ 44.99
P1540699 10,398 3,020 $ 282.32 4702 $ 127.67
P1540799 20,553 5,960 $ 557.14 9294 $ 251.94
P1540999 8,891 2,580 $ 196.66 4021 $ 88.93
P1541099 2,591 750 $ 57.16 1172 $ 25.85
P1541199 10,398 3,020 $ 168.96 4702 $ 76.40
P1541299 2,627 760 $ 61.98 1188 $ 28.03
P1541399 8,795 2,550 $ 207.98 3977 $ 94.05
Weld Totals 120 $ 3,854,748 $ 1,117,829 $101,982.20 $ 1,743,117 $46,116.35
3
PETITION FOR ABATEMENT OR REFUND OF TAXES
Please submit in duplicate copies and answer all questions.
County Name Weld Date Received
Assessors or Commissioners'Date Stamp
PETITIONER: Complete Section 1 on this side only
Section 1:
Date: Dec 28 2001
Month Day Year
Petitioner's Name: Xerox Corporation
Petitioner's mailing address: do Holme Roberts&Owen LLP 1700 Lincoln St.,Suite 4100
Denver CO 80203
City or Town State Zip Code
SCHEDULE OR PARCEL NUMBER PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
See attached Various locations,property is leased copier and related eouipment
Petitioner states that the taxes assessed against the above property for property tax year(s)1999 are incorrect for the
following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. (The petitioner's estimate
of actual value must be Included.) Attach additional sheets if necessary.
Xerox asserts that pursuant to Sec.39-1-103(13)C.R.S.(1999)its leased copier and electronic reproduction equipment
and accessories on lease to third parties should be valued at its manufacturing cost,including installation and delivery
charges. The current method of valuation uses Xerox's effective average selling price,for new equipment,which does not
reflect the proper use of the cost method mandated in Colorado. A test case to determine the appropriate methodology
was filed as a protest appeal for tax year 1999 and filed in Arapahoe County District Court at Case Number 99CV2990.
Motions for summary judgment and Briefs were filed in April of 2001. The court has not yet issued its decision. This
abatement request is filed to protect Xerox's right to receive refunds for 1999,pending a ruling in the test case.
Petitioner's estimate of actual value$ 1.743.117 ( 1999 )and$
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.
Daytime Phone Number( )
Petitioner
By e ��� lv Daytime Phone Number( 3031 861-7000
Norman Wright#30625 Its Attorney
'Letter of agency must be attached whe titlon 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
Tax Year Tax Year
Assessed Value Tax Assessed Value Tax
Original
Corrected — —
Abate/Refund
778364 v 7
FORM
Vkom_Anl.fl Wl2_sc
Attorney At Law
6 SO. ROSEMARY STREET
DENVER CO 80230
(303) 478-8203
wriuht normna,hotmail.com
July 25, 2002
Weld County Board of Commissioners.
P.O. Box 758
Greeley, CO 80633
RE: Xerox Corporation Abatement
Dear Sir or Madame:
In late December, 2001 Xerox Corporation filed a Petition for Abatement and Refund for its
1999 personal property taxes. As we explained at that time, this was a protective filing while the
company awaits a decision from the Arapahoe County District Court. Xerox is still waiting for
that decision.
As the Board did not set a hearing within six months, Xerox deems the County to have denied
the abatement at the expiration of the six months, on or about June 28, 2002.
Thank you. Xerox will file an appeal to the board of Assessment Appeal to preserve its record
and a right to an eventual refund should the test case on manufacturer's cost be decided in its
favor.
If you have any questions, please call. Thank you for your cooperation.
Very truly yours,
Norman H. Wright
NHW:dpc
C: Xerox Corporation
MayanJi. �t/tzsclufl
Attorney At Law
6 So. ROSEMARY STREET
DENVER CO 80230
(303) 478-8203
wright norm@hotmaiLcom
July 26, 2002
Weld County Board of Commissioners.
P.O. Box 758
Greeley, CO 80633
RE: Xerox Corporation Abatement Appeal
Dear Sir or Madame:
As indicated by our earlier correspondence to you, Xerox Corporation has filed appeals to the
Board of Assessment Appeals for the 1999 abatement petition denial.
Consistent with case involving other counties,we have requested that the Board not set these for
hearing until after the Arapahoe District Court case is finally concluded.
If this procedure is not acceptable, please give me a call to discuss alternative arrangements.
However, we think keeping the matter in abeyance pending the conclusion of the test case with
the Division of Property Taxation is the most efficient way to resolve this. Thank you.
Very truly yours,
Norman H. Wright
NHW:dpc
C: Xerox Corporation
County Attorney
Division of Property Taxation
nOleV. AY/N..
Attorney At Law
6 SO. ROSEMARY STREET
DENVER CO 80230
(303) 478-8203
wright norm@hotmail.com
July 29, 2002
Chairman of the Weld County Board
915 10th Street, Third Floor
Greeley, CO 80632
RE: Xerox Corporation v. Weld County
Dear Sirs:
Last week I filed a number of Board of Assessment Appeals Petitions and directed
correspondence concerning the request by Xerox Corporation for abatement of a portion of its
1999 personal property taxes. As a part of that package, a letter dated July 25, 2002 referenced a
failure to hold a hearing within the six month limit. As to your county, the letter should have
referenced the lack of an order within that time frame.
This was a mass filing, customized for a great number of counties. Of course, Weld County did
set a hearing in May, for which hearing Xerox waved appearance and requested an administrative
denial. We understand that denial was still in process pending information from the DPT. The
record should reflect that Weld County did grant a hearing and I apologize to the Board and
affected County officials for the inaccurate reference.
Very truly yours,
Norman H. Wright
NHW:dpc
Enclosure
C: Bruce T. Barker, County Attorney
Michael Sampson, Assistant Assessor
Hello