HomeMy WebLinkAbout820843.tiff Is-DPT /!^ PRENCRINED NY THE PROPERTY TAX ADMINIf ?!IOR
FORM 920 I/ee-ins P. .PION FOR ABATEMENT OR REFUND OP AXES--HoccKEI CO..DENVER auto
Petitioners: Use this side only.
Colorado, , 19
To The Honorable Board of County Commissioners of Weld County.
Gentlemen: 6220n6
The petition of West Penn Power Company
Address 800 cabi=n Hill Drive. Greensburg,, PA 15601
DESCRIPTION OF PROPERTY
APAX Unit Train Rail Cars
respectfully shows that the taxes assessed against your petitioner for the years A. D. 1981 ,
19 -- 19 -- , are erroneous or illegal for the following reasons, viz:
(Give full particulars as to wherein the error or illegality lies)
This petition concerns a duplicate payment of Ad Valorem Taxes to Weld County,
Colorado by the City Public Service Board of San Antonio and West Penn Power
Company (a part of the Allegheny Power System) for the valuation of APAX unit
train cars for the year ending December 31, 1980 (payable by April 30, 1982).
Please see the attached correspondence between officials of Sunedco Coal
Company and the Colorado Property Tax Administrator for additional explanation.
19..$l.. 19 19
Value Tax Value Tax Value Tax
$4,400 $308.64
Orig.
Refund Requested
KMIEC $39$.64
Bal. -0-
West Penn Power Company has paid all of said taxes.
Wherefore your pet-
itioner prays that the taxes, as aforesaid erroneously or Illegally assessed, may be KM MX Kre-
funded in the sum of $ 308.64
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.
West Fenn er Company
By.. .R,...i...l 1.,..Aggi tflat comptroller
Agent
Address 800 Cabin all Jiye,y 9reensburg,. PA-__15601
LH- -
820843
RESOLUTION OF COUNTY COMMISSIONERS 622003
WHEREAS, The County Commissioners of...........MELD County,
State of Colorado,at a duly and lawfully called regular meeting held on the 4th day of
October , A. D. 19 82 ,at which meeting there were present the following members:
Chairman John T. Martin; Commissioners Chuck Carlson; Norman Carlson;
and June K. Steinmark
•
notice of such meeting and an opportunity to be present having been given to the Assessor of said County and
said Assessor H. H. Hansen being present;and
WHEREAS, The said County Commissioners have carefully considered the within application, and
are fully advised in relation thereto,
NOW BE IT RESOLVED, That said petition be GBADNTED and the recommendation of
the Assessor be concurred in, and an abatement—refund--allowed on an assessed valuation of$ 4 a.4.Q.Q.......
on real property for the year 19...&J..-.., tax$..348, 54
1
is ,
jChairman of Board of County Commissioners.
STATE OF COLORADO,
ss
County of Weld
1 Mary Ann Feuerstein , County Clerk and Ex-officio Clerk of the
Board of County Commissioners in and for the County of We la ,
State of Colorado, do hereby,certify that the above and foregoing order is truly copied from the records of the
proceedings of the Board of County Commissioners for said Weld
County, now in my office.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County, at
Greeley , this 4th day of October , A. D. 1982
t 7 • Ito.4 7"tW/aittwr✓
County Clerk.
Deputy. .
T
ACTION OF THE PROPERTY TAX ADMINISTRATOR
Denver, Colorado,---- •October No , 19..82..
e action of the Board of County Commissioners,relative to the within petition,is hereby
denied.
This petition is denied for the following reasons: The val udt{pn is not erroneous or illegal .
So long as the petitioner was notified of the 1981 value, thepopper course for relief
is to protest to the Property Tax Administrator by July 1 of the year prior to taxes
bei ng_aavied.---{39-4.-1a1O8)
ATTEST: T PROPER TAX AD STRATOR
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cretary. Chairman.
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'A DEPARTMENT OF LOCAL AFFAIRS A ���
NQ of DIVISION OF PROPERTY TAXATION 'AAQ
**V'e\' * 623 STATE CENTENNIAL BUILDING ���a
1313 SHERMAN STREET _��/
♦ 1876 x DENVER, COLORADO 80203 Wear
RICHARD D.LAMM 303 839-2371 MEMBER
Governor International Association
of Assessing Officers
MARY ANNE MAURER
Property Tax Administrator
October 14, 1982
C
West Penn Power Company 0 PY
800 Cabin Hill Drive
Greensburg, PA 15601
Re: Abatement Petition-Weld County, Colorado
Legal Description: APAX Unit Train Rail Cars
DPT # 622006
Dear Sirs:
Please be advised that the above petition in the amount of
$308.64 has been disapproved because the assessment is not erroneous or
illegal.
Colorado statutes provide for the application for an abatement or
refund of taxes for prior years if the valuation is erroneous or
illegal. Colorado Supreme Court cases define an erroneous valuation as
that which is incapable of adjustment. If the valuation can be adjusted
it is considered to be an overvaluation.
Overvaluation is not the basis for an abatement because the value
could have been adjusted by protesting to the Property Tax Administrator
by July 1 , 1981 before the tax bill was mailed the following January.
The Property Tax Administrator must mail to all Public Utility
property owners the current year's value by June 1 of each year.
Notification is also mailed to county assessors. Any assessor, board of
county commissioners or company may file a protest with the
Administrator by the first day of July. Hearings are conducted by the
Administrator beginning on the second Monday of July, and decision
rendered by August 1 . Any decision of the Administrator can be appealed
to the Board of Assessment Appeals within 30 days.
Because you did not protest your value by July 1 , 1981, you waived
your remedies regarding the 1981 assessment.
L C - Lz2a-z4a.,ti 6
_..... ___. -pc- c 4414/32
page -2-
You have the right to appeal my decision. You may file an appeal
with the Board of Assessment Appeals within thirty (30) days of October
14, 1982 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 - Room 420
Denver, Colorado 80203
Telephone #303-866-5880
If we can answer any questions you might have, please feel free to
contact my office.
Very truly yours,
DIVISION OF PROPERTY TAXATION
Mary Anne Maurer
Property Tax Administrator
MAM/ft
cc: County assessor
County clerk /
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ISWest Penn Power Company '9
Part of the Allegheny Power System \)
Cabin Hill,Greensburg,PA 15601 (412)637-3000
September 20, 1982
Ms. M. A. Maurer
Property Tax Administrator
Department of Local Affairs
Division of Property Taxation
623 State Centennial Building
1313 Sherman Street
Denver, CO 80203
Dear Ms. Maurer:
1
Based upon information furnished to us by G. L. McFarlen of
Sunedco Coal Company, we are filing refund claims with the Colorado
Counties listed below. The claims are to recover duplicate payments of
taxes for the year 1981, (payable by April 1982) wherein assessments
for the value of APAX coal cars were levied against the City Public
Service Board of San Antonio and also against West Penn Power Company.
Mr. McFarlen furnished us with Petition for Refund forms
obtained from Mr. Delohey of your office to use in filing the refund
claims. We have filed the completed forms with the Counties involved.
A copy of this letter will accompany the forma.
Thank you for your cooperation in this matter. Please advise
if there is additional information we can furnish in resolving this matter.
Very truly yours,
. Mow
Assis ant Comptroller
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CC: Adams County Larimer County
Arapahoe County Las Animas County
Boulder County Logan County 1
Denver County Morgan County
Douglas County Phillips County
El Paso County Pueblo County
Huerfano County Washington County
Jefferson County Weld County .n.®' LL
Lake County Yuma County
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