HomeMy WebLinkAbout20020530.tiff of cot Colorado Department of Local Affairs
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* ( * DIVISION OF PROPERTY TAXATION
Mary E. Huddleston
*406* Property Tax Administrator
Bill Owens
Governor February 26, 2002
Ms. Karen Eisenach
P.O. Box 173838
Denver, Colorado 80217-3838
Attn: AT&T Broadband
RE: Abatement Petition for TCI Satellite Entertainment, Inc.
1997 Personal Property Taxes
Weld County Schedule Number P1047796
DPT Number 62-00-006
Dear Ms. Eisenach:
Please be advised that I have disapproved the above petition in the amount of
$12,067.65 for 1997. The basis of your abatement is the exemption of personal
property valued at $2,500 or less by business location.
The Supreme Court ruled in Mary E. Huddleston, et al. v. Board of Equalization of
Montezuma County, et al.,31 P.3d 155 (Cob. 2001)that the statutory $2,500 personal
property exemption does not provide separate exemptions for property at different
business locations, but provides tax exemption only for businesses owning not more
than an aggregate of$2,500 in otherwise non-exempt property in the same county.
You have the right to appeal my decision. You may file an appeal with the Board
of Assessment Appeals within thirty (30) days from February 26, 2002, which is the date
of my disapproval. Appeal forms and instructions may be obtained from:
Board of Assessment Appeals
Department of Local Affairs
1313 Sherman Street, #315
Denver, Colorado 80203
(303) 866-5880
If you have any questions, please contact Diane Champney at 866-2371.
Sincerely,
Mary E. Huddleston
Property Tax Administrator
MEH:DCC:dcc
c: Weld County Assessor
Weld County Treasurer
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TDD (303) 866-5300 FAX (303) 866-4000
E-Mail mary.huddleston@state.co.us 2002-0530
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