HomeMy WebLinkAbout20050780.tiff RESOLUTION
RE: APPROVE PETITION FOR ABATEMENT OR REFUND OF TAXES FOR 2003 AND 2004
- ENVIROCYCLE (CERVI LIVESTOCK)
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 9th day of March,2005,at which meeting there
were present the following members: Chair William H. Jerke, and Commissioners M. J. Geile,
David E. Long, and Robert D. Masden, with Commissioner Vaad being excused, 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 Duane Robson, and taxpayer Envirocycle (Cervi Livestock), 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, approved and an abatement or refund be allowed as follows:
CORRECTION
TO ASSESSED ABATEMENT TAX
VALUATION OR REFUND YEAR
$129,110.00 $ 10,798.00 2003
$124,570.00 $ 9,959.64 2004
C/1 03 a4-OS-
l' 2005-0780
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AS0060
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TAX ABATEMENT PETITION - ENVIROCYCLE (CERVI LIVESTOCK)
PAGE 2
The above and foregoing Resolution was,on motion duly made and seconded,adopted by
• lowing vote on the 9th day of March, A.D., 2005.
f , 4 \ BOARD OF COUNTY COMMISSIONERS
r WELD COUNTY, COLORADO
ilyiligiaa
, William H. J ke, Chair
`.!} e � /r Clerk to the Board
lob
� � M. J. He, Pro- em
BY: 7�.L( 4€0/4A—
Deputy Clerk t the Board
D d E. Long
AP V AST /
Robert D. Masden
aunty Attorn ly
EXCUSED
Glenn Vaad
Date of signature: S-1-
2005-0780
AS0060
PETITION FOR ABATEMENT OR REFUND OF TAXES ,9OO5- I3@
Please submit in duplicate copies and answer all questiR CE I 1 , 'IT
County Name WELD Date Receive
-- Kivll N 1! rli'; IL!
Use Assessor's or Commissioners'Date Stamp
FEB 0 4 2005
WELD COUNTY ASSESSOR
PETITIONER: Complete Section I on this side only Greeley, Colorado
Section I:
Date: 01/31/05
Month Day Year
Petitioner's Name: ENVIROCYCLE (CERVI LIVESTOCK)
Petitioner's mailing address: PO BOX 1930
GREELEY CO 80632-1930
City or Town State Zip Code
SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
P2400203 PERSONAL PROPERTY
Petitioner states that the taxes assessed against the above property for property tax year(s) 2003 2004
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.
ORIGINALLY USED A LUMP-SUM VALUE AS PROVIDED ON THEIR TD-1000. WE HAVE SINCE
RECEIVED AN ACCURATE LIST OF EQUIPMENT AS PROVIDED BY THE PREVIOUS OWNER.
Petitioner's estimate of actual value$5675536 (2003) and $ 505'059 ( 2004)
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 corppl e.
\ / Daytime Phone Number(41q 3'f6 - 6 DO"
Petal ' SI ture
By Daytime Phone Number( )
Agent's Signature*
*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
Tax Year 2003 Tax Year 2004
Assessed Value Tax Assessed Value Tax
Original 293,700 24,563.32 271,040 21,670.20
Corrected 146,470 13,765.38 146,470 11,710.56
Abate/Refund 129,110 10,798.00 124,570 9,959.64
2005-0780
(FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY)
RESOLUTION OF COUNTY COMMISSIONERS
Resolution No.
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.
The assessor and petitioner mutually agree to an assessed value and tax abatement/refund of:
Tax Year Tax Year
Assessed Value Tax Assessed Value Tax
Original
Corrected
Abate/Refund
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 Signature Date
Assessor's or Deputy Assessor's Signature Date
If Section I is not complete and/or if petition is for more than $1,000, Section II must be completed. Submit an
original petition and a copy to the Division of Property Taxation.
Section II: Assessor's recommendation:
2-A-pproved or❑ Approved in part$
No protest filed in or . (If a protest was filed, please attach a copy of NOD.)
❑ Denied for the following reason(s):
Ass sor' (/ J�� � C'�'-
�P As ris�r9rtaMre
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) and
Name
petitioner (being present/not present), and WHEREAS, The said
Name
County Commissioners have carefully considered the within petition, and are fully advised in relation thereto,
NOW BE IT RESOLVED, That the Board (agrees/does not agree)with the recommendation of the assessor
and the petition be(approved/denied) and an abatement/refund be (approved/denied)for property tax year(s)
and . The taxes to be abated/refunded for property tax year are $
which represents an assessed value of$ and the taxes to be abated/refunded for property tax
year are $ which represents an assessed value of$
Chairperson of the Board of County Commissioners'Signature
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's or Deputy County Clerk's Signature
ACTION OF THE PROPERTY TAX ADMINISTRATOR
Denver, Colorado, rot -a5n Day Year
The action of the Board of County Commissioners, relative to the within petition, is hereby
E Approved; 0 Approved in part$ ter Denied.thr the following reason(s):
Personal property schedules submitted were incomplete.
eP
e re ry' Ignature Pro Administrators Signature
GWSR\..\AB E\FORMREg
‘...-4111111
CLERIC TO THE BOARD
PHONE (970) 336-7215, EXT.4225
FAX: (970) 352-024242 P.O. BOX 758
GREELEY, COLORADO 80632
C.
COLORADO
February 15, 2005
ENVIROCYCLE (CERVI LIVESTOCK)
P O BOX 1930
GREELEY, CO 80632-1930
RE: SCHEDULE NUMBER P 2400203
Dear Property Owner:
This is to advise you that the Weld County Board of Commissioners will hear your petition for
abatement or refund of taxes on the property described as: PERSONAL PROPERTY. The meeting
is scheduled for March 9, 2005, 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 approve your petition. 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,
MULL
Donald D. Warden
Clerk to the Board
By:
Deputy Clerk a Board
cc: Assessor
Colorado Department of Local Affairs
ci*K. �� Executive Director, Michael L. Beasley
* r * NL'. DIVISION OF PROPERTY TAXATION
*/ Mary E. Huddleston
l876 4v Property Tax Administrator
Bill Owens
Governor
April 25, 2005
Envirocycle(Cervi Livestock)
Attn: Mike Cervi
P. O. Box 1930
Greeley, CO 80632
RE: Abatement Petition for Property Tax Years 2003&2004 •
Weld County Schedule Number P2400203
DPT File Number 62-05-009
Dear Mr. Cervi:
I am writing regarding the abatement petition submitted to the Division of Property Taxation for
Envirocycle. Please be advised that I denied your request for abatement of taxes for property tax years 2003
and 2004. The assessors records indicate that personal property declaration schedules were submitted without
a complete listing of equipment. Consequently,the assessor's valuation was based on the"best information
available."
In the case, Property Tax Administrator v. Production Geophysical Services, Inc., Kantara, Inc., and
Comet Gas Company, Inc.,860 P.2d 514(Cob. 1993),the Colorado Supreme Court determined that a
taxpayers exclusive remedy to change"best information available"assessments for personal property is-the
protest procedure found in §39-5-122(2), C.R.S. Further, a taxpayer may not use the abatement procedure as
an alternative method of appeal.
You have the right to appeal my decision. Appeals must be submitted to the Board of Assessment
Appeals(BAA)within thirty(30)days of the date of this decision. Please contact the BAA for the necessary
forms and instructions at the following address and telephone number.
Board of Assessment Appeals
Department of Local Affairs
1313 Sherman Street,#315
Denver,Colorado 80203
(303)866-5880
www.dola.colorado.gov/baa.
If you have any questions, please contact Janeen Ogden at 303-866-2134.
Sincerely,
FP
Mary E. Hu eston
Property Tax Administrator
Enclosure
MEH:JKO:jko
CC: Stanley F.Sessions,Weld County Assessor
Claude Hanes,Weld County Treasurer
I/.AAO
1313 Sherman, Room 419, Denver, CO 80203, (303) 866-2371
TDD (303)866-5300 FAX (303) 866-4000
E-Mail mary.huddleston@state.co.us
• a
rs
CLERK TO THE BOARD
PHONE (970) 336-7215, Ext. 4225
FAX: (970) 352-0242
'ligP. O. BOX 758
C. GREELEY, COLORADO 80632
COLORADO
May 23, 2005
Envirocycle (Cervi Livestock)
PO Box 1930
Greeley CO 80632-1930
RE: SCHEDULE NUMBER P2400203
Dear Property Owner:
On April 27, 2005, the Board of Weld County Commissioners received your petition for
abatement or refund of taxes that was denied by the State of Colorado.
Pursuant to Section 39-2-125(f), C.R.S., you have the right to appeal this decision 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 yoursMa?
onald . Warden,
Clerk to the Board
@Y t_,-/
Deputy-Clerk to the Board
cc: Assessor
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