HomeMy WebLinkAbout20041482.tiff RESOLUTION
RE: APPROVE PETITION FOR ABATEMENT OR REFUND OF TAXES IN PART -
KITAYAMA BROTHERS, 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 26th day of April,2004,at which meeting there
were present the following members: Chair Robert D. Masden, and Commissioners M. J. Geile,
William H. Jerke, David E. Long, and Glenn Vaad, 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 Raelene Anderson,and taxpayer Kitayama Brothers, Inc., not being present or represented,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 in part, and an abatement or refund be allowed as follows:
CORRECTION
TO ASSESSED ABATEMENT TAX
VALUATION OR REFUND YEAR
$ 6,530.00 $ 531.20 2001
$ 4,060.00 $ 342.40 2002
•
2004-1482
!�
4 AS0057
(I L': /9.5/i �t �� Os aS -o v
TAX ABATEMENT PETITION - KITAYAMA BROTHERS, INC.
PAGE 2
The above and foregoing Resolution was,on motion duly made and seconded,adopted by
the following vote on the 24th day of May, A.D., 2004.
BOARD OF COUNTY COMMISSIONERS
E a WELD NTY, COLORADO
1861 t
Robert D. Masden, Chair
pm— •^y Clerk to the Board
49'1\c William H.Srke, Pro-Tern
BY: t ✓V _ t ��_ .
Deputy Clerk to the Board
M. J. 'le
ROV D AS TO F Ce
David . Long
�nty AttorneAttorne
Glenn Vaad
Date of signature: /Y,
2004-1482
AS0057
Two~million.
Won.
PETITION FOR ABATEMENT OR REFUN r e F TAXES RV5 jI
Please submit in ggiaSg copies and answer all A L ��/T�
County Nana w R Date Recoil':. ��/I
2 F Y 'tD
Ass,aCbweSbnee'owes."
J cci n n , w
PETITIONER:Complete Section 1 om this side only
WELD COUNTY ASSESSOR
s.c+icnr. Greeley, Colorado
Date: / 3/ O3
Mora Oar Yaw
Petitioners Name: K t 1 4`/R ie 9 N Y°S �N G
Petitioner's mailing address: /3.R fl lAi c R 1/
/3 •_Ck�"t Co a06O
d yarTam are Zip Cade
SCHEDULE OR PARCEL PARER PROPERTY ADORERS OR LEGAL DESCRIPTION OF PROPERTY
pooa22Y97 Pe.sonc/ Pi-ope.•1j
P0002817
Petitioner states that the taxes assessed against the above property for property tax yeas) Je I.2 am
incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Lve
pslRb MUMS
neVs t - of actual Vela neat be ktd ecesay.uded.) Attach additional Sheets if ns
45I-eu. Al✓c/ E le Itp .r/E4?' is exeh,pi-
Petitioner's estimate of actual vale$ D (ate 1 )and 2Y( `0 Z )
Woe Year View Yew
Petitioner requests an abatement or refund of the appropriate taxes associated with a reduction in vale.
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.
1<114 1YRl+rq Ev",(5, Daytime Phone Number)
kroner
By F4STY air.sa174% /rl,,Qp,�� ytimePhoneNumber(30) tt.Yd683
NSW
'Later 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
ronbs of the date of Mug such petition. 39-1-113(1.7).C.R.S.
Section It Asereors Use Only
2001 7007
T:Yaw TarYeer
Assessed Vale Tan Assessed Value Tax
ours 46,660 $3,795.52 42,240 $3.567 40
Corrected e-----$,i:15=3T- 42,240-- 2--40
(FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY)
RESOLUTION OF COUNTY COMMISSIONERS
Section I:In accordance with 39-1-113(1.5),C.RS.,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
abatementlrefind of taxes in the amount of$
PLEASE NOTE:THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST.PENALTIES,AN)
FEES ASSOCIATED WITH LATE AID/OR DELINQUENT TAX PAYMENTS,IF APPLY ARl F. PLEASE
CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION.
PSleorWs SWIM" Dale
Assessefs or Deputy Awrsors Sipsine Des
IfSecticn I s not complete ardArr If;Wilton s far more Ihan$1,000,Section ti mast be completed. &t an
teapin ten and a copy k is OlMStat of Properlyor TaoYwc
� Apposed
smn pert$
No palest fled it a . (If a purled was fled.pease Matheson of NOD.)
Denied kw the folaSRig reasons} ,
�isP ,pen t- �s AO- exern F. --r is a (2s ( cier1 as
UFhety Ag ,,,n race_ +a v-a9bic
Section : FEP TS,The Counb C ssioners of� County,State of Colorado,at a duly
and lawfully ranted regular meeting held on_J_J_,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 texpss%and the Assessor of
said County and Assessor (being present/not present)
Name
and petitioner (being present/not present),and WHEREAS,The said
Nano
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
ep meekkes not agree
and the petition be and an abmenlenvrefund be for property tat yeas)
(approvedfdenled) (approved/denied)
and . The total teas'to be abated or refunded are$ which represents an
assessed value'of$ for property tax year(s)__and_ If abating/refunding taxes for
mots than one year,add the taxes together for a total lax to be abaledhefunded:likewise,add the mresporxWg
assessed values together.
Cherpnaan draw Baud of Cowry Camntleebnere
1. 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,there hereunto set my had and alibied We seal of said County
at ,this day of
Time Dab Month Veer
Canty an
BY
Deputy County an
ACTION OF THE PROPERTY TAX ADMNISTRATOR
Denver,Colorado,
Meth Dry veer
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
Ra)swe_tesths V280oo
Februaryo&O , 2001
To Whom it may Concern:
F & S Tax Consultants have been retained by Kitayama Bros. Greenhouses to represent us in all
matters relevant to valuation and property taxation for tax years1999 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&S4 i is fe— /`'c /S 8 9
If you have any questions, please call me at SO R-6.0424-C fl. Our principal contact is Ron
Sandstrom.
Sincerely,
•
Title "PA,A;Ant-
-
Subject Property:
Schedule Address tt nn County
R 6z)a38(0 /3239tUaLeC ?Jt (N,2,11
pooaa797 ;3239 WaC.IQ) LI Via
P. 01 *
TRANSACTION REPORT
x
APR-15-2004 THU 12:29 PM *
FOR: WELD CO GOVT 9703520242 t
* DATE START RECEIVER TX TIME PAGES TYPE NOTE M# DP *
1
* APR-15 12:27 PM ASSESSOR 1' 56" 6 SEND OK 263 *
x
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TOTAL : 1M 56S PAGES: 6 1<
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*x*****x*x*******: x***x******x*: ***x*****: x**xxx*x*xx*****: ******x****x**xx**********x**************
_ _
/00\t.:
root FAX TRANSMISSION
COLORADO
Weld County
Clal'to tho Board
PO Box 758
Greeley,CO 80632
Pax- 970-352-0242
Phone:970436.7215,ext.4217
To: Mike Sampson Date: April 15,2004
Fax: Pages: 5 4-Cover
From: Carol Harding,
Deputy Clerk to the Board
Subject: Kitayama Bros Inc,Personal Property 1.0002817
FAX TRANSMISSION
COLORADO
Weld County
Clerk to the Board
PO Box 758
Greeley,CO 80632
Fax: 970-352-0242
Phone:970-336-7215,ext.4217
To: Mike Sampson Date: April 15,2004
Fax: Pages: 5 +Cover
From: Carol Harding,
Deputy Clerk to the Board
Subject: Kitayama Bros Inc,Personal Property P0002817
COMMENTS: Ron Sampson called yesterday and stated he had not received notification of this hearing
in time to get the attached information to us under the 7 day deadline. When I checked,our office did fail to
send notice to F & S Tax Consultants; we only notified the property owner. I told Mr. Sampson I would
explain the delay to you.
This is scheduled for hearing on Monday(April21). If you or your appraiser need more time to review this,
let me know and we can reschedule it,but I'll need to know by noon tomorrow(Friday).
Thanks.
Carol
Apr 15 04 11 :08a p. 1
F& S Tax Consultants
11540 W.69° Way
Arvada, CO 80004
Tel. (303)424-0683
Fax: (303)940-1967
FAX COVER SHEET
TO: Carol Harding
COMPANY NAME: Weld County Board of Commissioners
FAX NUMBER: 970-352-0242
FROM.- Ron Sandstrom
COMMENTS:
Re: Hearing for April 21, 2004.
Kitayama Bros Inc. Personal property sch. P0002817
Attached is the detail ofpersonal property for tax years 2001 and 2002 to be presented at
the hearing.
Also included is reference to the Assessor Reference Library relating to horticulture
operations where the product is grown in the ground and the statute governing the definition of
agricultural equipment
Please give a copy of this to the assessors office.
PAGES: 5 DATE: 04/15/04 TIME: 11:00 AM
a Kitayama Bros Inc.
El- Sched P0002817
Personal Property 2001
RCN % Base Yr 2001 2001
Line#Description Year Cost Factor Good Factor Value Assd Val Comments
B Dumpster 1988 274 120 15 100 49 14
10 Ice Machine 1989 4,158 120 15 100 748 217
12 Fum &Equip 1991 11,304 115 24 100 3,120 905
14 Refrigerator 1991 4,350 Cooler for cut flowers
16 Equip 1992 2,127 Farm Production Equip
17 Facsimile 1993 721 100 15 100 108 31
18 Phone 1994 654 100 15 100 98 28
22 HP Pentium 1995 2,488 100 7 100 174 51
23 HP Pentium 1995 2,488 100 7 100 174 51 '
24 HP Pentium 1995 2,488 100 7 100 174 51
26 Copier 1998 1,313 100 19 100 249 72
27 Pallet Jacks 1997 964 104 70 100 702 204
30 Chairs 1998 1,079 103 78 100 867 251
31 ACR Pentium 1999 282 100 39 100 110 32
32 ACR Pentium 1999 282 100 39 100 110 32
35 Quantex PC 1999 532 100 39 100 207 60
36 Security Equip 1999 318 103 86 100 282 82
37 CO2 Tank 1999 2,066 Farm Production Equip
38 Roto Grinder 1999 1,866 102 86 100 1,637 475
39 Electric Cart 1999 817 103 86 100 724 210
41 Security System 1999 522 103 86 100 462 134
42 12 Rose Troughs 1999 389 102 86 100 341 99
43 Copier 1999 367 100 64 100 235 68
44 Compressor 1999 4,745 Farm Production Equip
45 Roll Form Machine 1999 11,979 103 86 100 10,611 3,077
47 Upgrade Camera 1999 802 102 71 100 581 168
48 20 RO Membranes 1999 3,833 Farm Production Equip
49 Air Purifiers 1999 1,472 103 86 100 1,304 378
60 Compressor 1999 2,061 Farm Production Equip
ri
co 51 Leaf Stripper Attach 1999 2,533 Farm Production Equip
c 52 Fertilizer Injections 1999 2,244 Farm Production Equip
53 Grading Machine 1999 135,020 Farm Production Equip
54 Office equip 1987 1,293 117 15 100 227 66
✓ 55 IH 1466 Tractor 1999 535 102 86 100 469 136
56 Network 1996 6,928 100 7 100 485 141
In
215,294 24,250 7,032
L
cc
m
a
Kitayama Bros Inc.
Scheid P0002817
Personal Property 2002
RCN % Base Yr 2002 2002
Line#Description Year Cost Factor Good Factor Value Assd Val Comments
8 Dumpster 1988 274 118 15 100 48 14
10 Ice Machine 1989 4,158 118 15 100 736 213
12 Furn &Equip 1991 11,304 115 15 99 1,930 560
14 Refrigerator 1991 4,350 Cooler for cut flowers
16 Equip 1992 2,127 Farm Production Equip
17 Facsimile 1993 721 100 15 100 108 31
18 Phone 1994 654 100 15 100 98 28
22 HP Pentium 1995 2,488 100 7 100 174 51
23 HP Pentium 1995 2,488 100 7 100 174 51
24 HP Pentium 1995 2,488 100 7 100 174 51
26 Copier 1996 1,313 100 15 100 197 57
27 Pallet Jacks 1997 964 104 61 100 612 177
30 Chairs 1998 1,079 Consumable Asset
32 ACR Pentium 1999 282 100 18 100 51 15
35 Quantex PC 1999 532 100 18 100 96 28
36 Security Equip 1999 318 103 77 100 252 73
37 CO2 Tank 1999 2,066 Farm Production Equip
38 Roto Grinder 1999 1,866 Farm Production Equip
39 Electric Cart 1999 817 103 77 100 648 188
42 12 Rose Troughs 1999 389 Consumable Asset
43 Copier 1999 367 100 47 100 172 50
44 Compressor 1999 4,745 Farm Production Equip
45 Roll Form Machine 1999 11,979 103 77 100 9,501 2,755
47 Upgrade Camera 1999 802 103 56 99 458 133
48 20 RO Membranes 1999 3,833 Consumable Asset
49 Air Purifiers 1999 1,472 103 77 100 1,167 339
50 Compressor 1999 2,061 Farm Production Equip
co 51 Leaf Stripper Attach 1999 2,533 Farm Production Equip
0 52 Fertilizer injections 1999 2,244 Farm Production Equip
53 Grading Machine 1999 135,020 Farm Production Equip
54 Office equip 1987 1,293 115 15 99 221 64
a 55 IH 1466 Tractor 1999 535 103 77 100 424 123
0
56 Network 1996 6,928 100 7 100 485 141
in 57 EZ Go Cart 2001 3590 100 93 100 3,339 968
L
218,080 21,066 6,109
Apr 15 04 11 :08a p. 4
5.25
Horticultural Operations and Forested Land
Horticulture operations that would qualify for an agricultural designation include sod
farms, tree fames, orchard operations and floriculture where the products are planted
11 directly in the soil, grown, harvested and sold for the primary purpose of obtaining a
monetary profit.
Sod farms and floriculture where flowers are produced directly in the soil generally
require the type of soil similar to any other irrigated crop and should be valued
according to the soil type. Values are determined based on guidelines set forth in
VALUATION OF AGRICULTURAL LANDS found later in this section.
Tree farms, orchard operations with fruit trees or vineyards and nursery operations
with trees and shrubs are unique in that the products grown can be produced on
land which is not adapted for crops which require tillage and cultivation. However,
the income produced by the landlord is equivalent to a high level of irrigated land.
The Natural Resource Conservation Service (NRCS), through its soil surveys,
distinguishes the soil in these types of operations as soil that is classed as
uncultivatible, but through management practices is now producing a product, and
should be designated as a class of land commensurate with the type of farming
practice being initiated, e.g Irrigated land if it is an irrigated operation. Therefore, it
would be proper to place these types of operations in the top irrigated class within
the already developed irrigated formula, or if the operation is non-irrigated the top
dryland class or grazing class. Horticulture operations are described below.
Tree Farms
Tree farms are typically agricultural operations which plant, cultivate and harvest
trees for sale on a wholesale or retail basis. Inputs to the lands, e.g.fertilizer,
pesticides or other cultivation activities, are indicators the land is being used as a
farm as defined by 39-1-102(3.5), C.R.S.
Christmas tree operations generally qualify as tree farms if the harvesting,
replanting, and cultivation is done on a regular basis. In some instances the land
may also receive periodic inputs such as fertilizer and pesticides.
Tree farms should generally receive agricultural land designation if they plant and
grow trees in the soil, cultivate and fertilize the trees, and harvest and sell the trees
on a regular basis. The land must also be used for the primary purpose of obtaining
a monetary profit as stated in 39-1-102(1.6)(axl), C.R.S.
Commercial Nurseries
Commercial nurseries sell live plant material such as sod, trees, flowers or shrubs to
commercial landscaping companies and/or the public. Incorporated within the
nursery may be land used to grow seedlings or small plants prior to packaging them
for sale. Land within the nursery where the sod, trees, flowers or shrubs grow
directly in the ground would be subject to classification and valuation as agricultural
land.
15-DIVISION-AS
PUB ARL 31-89
Revised 1-99
Apr 15 04 11 : 08a p. 5
5
General provisions 394-102
• 39-1-102. Definifions. As used in articles I to 13 of this title, unless the
context otherwise requires:(1) "Administrator"means the property tax administrator.
animal prod-
(1.1) .Agricultural and livestock products" means plant
nets in a raw or unprocessed state which are derived from thsubsection(1 1)
art of agriculture. "Agriculture", for the purposes
means farming,ranching animal husbandry,,and horticulture.
(1.3) "Agricultural egmpment which is used on the farm or ranch in the
production of agricultural products" means any personal property used on
a farm or ranch, as defined in subsections (3.5)anp(13.5 or for3.5) of this raising or
for planting, growing, and harvesting agriicul
tubreeding livestock for the primary purpose of obtaining a monetary profit
system used on the farm or ranch for the con-
veyance ce anddes ot mechanicalfma products in a raw or unprocessed state,regard-
of het storage t suchm a is affixed to real ro
of whether or not such mechanical •
(1.6) (a) "Agricultural land"means either of the following:
m A parcel of land, whether located in an incorporated or unincor-
porated porated area and regardless of the uses for which such land is zoned,
was used the previous two years and presently is used as a farm or ranch,
as defined in subsections(3.5)and(13.5)of this section,and the gross income
resulting from such use equals or exceeds one-third of the total gross income
resulting from all uses of the property during any given property tax year, �i
conservation.Practices.
or which is in the process of restored rs pre- 2
Such land must have been classified or eligible for classificationten "awl
rural land", consistent with this subsection (1.6), during
the t ceding the year of assessment. Such land must continue to
haveincludes actual
agricultural use. "Agricultural land" under this subparagraph (I)
land underlying any residential improvement located on such agricultural
land and also includes the land underlying other improvements if such
improvements are an integral part of the farm or ranch and if such other
improvements and the land area dedicated to such other improvements are
typically used as an ancillary part of the operation. The use of a portion
of such land for hunting, fishing, or other wildlife purposes, for monetary
profit or otherwise,shall not affect the classification of agricult cres,which land.a is forest
(U) A parcel of land which consists of at least forty
that which orig from
land, which is used to produce tangible wood products
the productivity of such land for the primary purpose of obtaining a mone-
tary profit,which is subject to a forest management plan, and which is not
a farm or ranch, as defined in subsections (3.5) and (13.5) of this section.
"Agricultural land" under this subparagraph (11) includes land underlying
any residential improvement located on such agricultural land.
(b) All other agricultural property which does not meet the definition
in
set forth in paragraph (a) of this subsection (L6) shall
be classified as all
` . other property and shall be valued using appropriate consideration of the .
three approaches to appraisal based on its actual use on the assessment date.
(2) Assessor" means the elected assessor of a county, or his appointed
successor,and,in the case of the city and county of Denver,such equivalent
officer as may be provided by its charter.
(3) "Board"means the board of assessment appeals.
Page 1 of 1
Carol Harding
From: Raelene Anderson
Sent: Thursday, April 15, 2004 5:24 PM
To: Carol Harding; Chris Woodruff
Cc: Raelene Anderson
Subject: Kitayama Bros Inc, Personal Property P0002817
Carol,
Could we reschedule this hearing for April 26, 2004? Mr. Sandstrom is also representing Tagawa Greenhouses
Inc, which is schedule for April 26, 2004, this way he won't have to make two trips.
Thanks,
Raelene Anderson
4/16/2004
4
CLERK TO THE BOARD
PHONE (970) 336-7215, EXT.4225
FAX: (970) 352-024242 P.O. BOX 758
111kGREELEY, COLORADO 80632
COLORADO
March 31, 2004
KITAYAMA BROTHERS INC
13239 WELD COUNTY ROAD 4 );�2(fie
BRIGHTON, CO 80601 t�
RE: SCHEDULE NUMBER P0022997 ,y� A t�
! �G
Dear Property Owner:
This is to advise you that the Id County Board of Commissioners will hear your petition for
abatement or refund on-the,propertydescribed as:PERSONAL PROPERTY. The meeting
is scheduled f ' _,1_2(104-dt 9:00 a.m., in the First Floor Meeting Room, Weld County
Centennial Cen er, 915 10th Street, Greeley, Colorado.
The Assessor is recommending that the Board deny 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,
MOCIAL
Donald D. Warden
Clerk to the Board
By:
Deputy Clerk t e Board
cc: Assessor
2004-1220
VALUATION DATA
Restricted Report
Ad Valorem Tax Purposes
Agricultural
13239 Weld County Rd.
Brighton, Colorado
Schedule No. P0022997
As Of June 30, 2000
Prepared by:
R.C. Sandstrom
April 15, 2004
EXHIBIT
Alk
r
s _ r '
5 General provisions 39-1-102
39-1-102. Definitions. As used in articles 1 to 13 of this title, unless the
context otherwise requires: tax administrator.
(1) "Administrator"means the property plant animal prod-
(1.1) "Agricultural and livestock products" means
ucts in a raw or unprocessed state which are derived from the science and
art of agriculture. "Agriculture, for the purposes of this subsection (1.1).
means and horticulture.
(1.3 "Agricultural equipment which is used on the farm or rhe
anch
production of agricultural products" means any personal property used
a farm or growing,
as and fined rn subsections (3.5) and (13.5)harrvesting agricultural products or for this
raisingsection,or
forbreeding planting,lv livestock
of obtaining a monetary profit
nd nyk foa the primary purpose s
and includes any mechanical system used on the farm or ranch for the con-
veyance and storage of animal products in a raw or unprocessed state,regard-
of whether or not such mechanical is ffihe following
to real .
(1.6) (a) "Agricultural land"means either
o(I) A parcel of land, whether located in an incorporated or unincor-
porated area and regardless of the uses for which such land is zoned, which
was used the previous two years and presently is used as a farm or ranch,
as defined in subsections(3.5)and(13.5)of this section,and the gross income rj
resulting from such use equals or exceeds one-third of the total gross incotax me
resulting from all uses of the property during any given property t?
or which is in the process of being restored through conservation
practices. a
Such land must have been classified or eligible for classificationthe ten years pre-
i 3
rural land", consistent with this subsection (1.6), during t
ceding the year of assessment. Such land must continue to havehI ve ctuasl
agricultural use. "Agricultural land" under this subparagraph (I)
land underlying any residential improvement located on such agricultural il
land and also includes the land underlying other improvements if such
improvements are an integral part of the farm or ranch and if such other
improvements and the land area dedicated to such other improvements are
typically used as an ancillary part of the operation. The use of a portion
of such land for hunting, fishing, or other wildlife purposes, for monetary
profit or otherwise,shall not affect the classification of agricultural land.
(II) A parcel of land which consists of at least forty acres,which is forest
land, which is used to produce tangible wood products that originate from
the productivity of such land for the primary purpose of obtaining a mone- 1
tary profit, which is subject to a forest management plan, and which is not
a farm or ranch, as defined in subsections (3.5) and (13.5) of this section.
"Agricultual land" under this subparagraph (II) includes underlying
any residential improvement propertyon which does ura land the definition
(b) All other agriculturalf this subsection (1.6) shall be classified as all
set forth in paragraph ( ) appropriate consideration of the .
other property and shall be valued using PProP i date.
three approaches to appraisal based on its actual use on the assessmen
Assessor" means the elected assessor of a county, or his appointed
(2) of Denver,such equivalent
successor,and,in the case of the city and county
officer as may be provided by its charter.
(3) "Board"means the board of assessment appeals.
5.25
Horticultural Operations and Forested Land
Horticulture operations that would qualify for an agricultural designation include sod
Stfarms,tree farms, orchard operations and floriculture where the products are planted
directly in the soil, grown, harvested and sold for the primary purpose of obtaining a
monetary profit.
Sod farms and floriculture where flowers are produced directly in the soil generally
require the type of soil similar to any other irrigated crop and should be valued
according to the soil type. Values are determined based on guidelines set forth in
VALUATION OF AGRICULTURAL LANDS found later in this section.
Tree farms, orchard operations with fruit trees or vineyards and nursery operations
with trees and shrubs are unique in that the products grown can be produced on
land which is not adapted for crops which require tillage and cultivation. However,
the income produced by the landlord is equivalent to a high level of irrigated land.
The Natural Resource Conservation Service (NRCS), through its soil surveys,
distinguishes the soil in these types of operations as soil that is classed as
uncuttivatible, but through management practices is now producing a product, and
should be designated as a class of land commensurate with the type of farming
practice being initiated, e.g. irrigated land if it is an irrigated operation. Therefore, it
would be proper to place these types of operations in the top irrigated class within
the already developed irrigated formula, or if the operation is non-irrigated the top
dryland class or grazing class. Horticulture operations are described below.
Tree Farms
Tree farms are typically agricultural operations which plant, cultivate and harvest
trees for sale on a wholesale or retail basis. Inputs to the lands, e.g. fertilizer,
pesticides or other cultivation activities, are indicators the land is being used as a
farm as defined by 39-1-102(3.5), C.R.S.
Christmas tree operations generally qualify as tree farms if the harvesting,
replanting, and cultivation is done on a regular basis. In some instances the land
may also receive periodic inputs such as fertilizer and pesticides.
Tree farms should generally receive agricultural land designation if they plant and
grow trees in the soil, cultivate and fertilize the trees, and harvest and sell the trees
on a regular basis. The land must also be used for the primary purpose of obtaining
a monetary profit as stated in 39-1-102(1.6)(a)(1), C.R.S.
Commercial Nurseries
Commercial nurseries sell live plant material such as sod, trees, flowers or shrubs to
commercial landscaping companies and/or the public. Incorporated within the
nursery may be land used to grow seedlings or small plants prior to packaging them
for sale. Land within the nursery where the sod, trees, flowers or shrubs grow
directly in the ground would be subject to classification and valuation as agricultural
land.
15-DIVISION-AS
PUB ARL 31-89
Revised 1-99
Kitayama Bros Inc.
Sched P0002817
Personal Property 2001
RCN % Base Yr 2001 2001
Line#Description Year Cost Factor Good Factor Value Assd Val Comments
8 Dumpster 1988 274 120 15 100 49 14
10 Ice Machine 1989 4,158 120 15 100 748 217
12 Furn & Equip 1991 11,304 115 24 100 3,120 905
14 Refrigerator 1991 4,350 Cooler for cut flowers
16 Equip 1992 2,127 Farm Production Equip
17 Facsimile 1993 721 100 15 100 108 31
18 Phone 1994 654 100 15 100 98 28
22 HP Pentium 1995 2,488 100 7 100 174 51
23 HP Pentium 1995 2,488 100 7 100 174 51
24 HP Pentium 1995 2,488 100 7 100 174 51
26 Copier 1996 1,313 100 19 100 249 72
27 Pallet Jacks 1997 964 104 70 100 702 204
30 Chairs 1998 1,079 103 78 100 867 251
31 ACR Pentium 1999 282 100 39 100 110 32
32 ACR Pentium 1999 282 100 39 100 110 32
35 Quantex PC 1999 532 100 39 100 207 60
36 Security Equip 1999 318 103 86 100 282 82
37 CO2 Tank 1999 2,066 Farm Production Equip
38 Roto Grinder 1999 1,868 102 86 100 1,637 475
39 Electric Cart 1999 817 103 86 100 724 210
41 Security System 1999 522 103 86 100 462 134
42 12 Rose Troughs 1999 389 102 86 100 341 99
43 Copier 1999 367 100 64 100 235 68
44 Compressor 1999 4,745 Farm Production Equip
45 Roll Form Machine 1999 11,979 103 86 100 10,611 3,077
47 Upgrade Camera 1999 802 102 71 100 581 168
48 20 RO Membranes 1999 3,833 Farm Production Equip
49 Air Purifiers 1999 1,472 103 86 100 1,304 378
50 Compressor 1999 2,061 Farm Production Equip
51 Leaf Stripper Attach 1999 2,533 Farm Production Equip
r 52 Fertilizer injections 1999 2,244 Farm Production Equip
53 Grading Machine 1999 135,020 Farm Production Equip
54 Office equip 1987 1,293 117 15 100 227 66
55 IH 1466 Tractor 1999 535 102 86 100 469 136
56 Network 1996 6,928 100 7 100 485 141
215,294 24,250 7,032
Kitayama Bros Inc.
Sched P0002817
Personal Property 2002
RCN % Base Yr 2002 2002
Line#Description Year Cost Factor Good Factor Value Assd Val Comments
8 Dumpster 1988 274 118 15 100 48 14
10 Ice Machine 1989 4,158 118 15 100 736 213
12 Fum & Equip 1991 11,304 115 15 99 1,930 560
14 Refrigerator 1991 4,350 Cooler for cut flowers
16 Equip 1992 2,127 Farm Production Equip
17 Facsimile 1993 721 100 15 100 108 31
18 Phone 1994 654 100 15 100 98 28
22 HP Pentium 1995 2,488 100 7 100 174 51
23 HP Pentium 1995 2,488 100 7 100 174 51
24 HP Pentium 1995 2,488 100 7 100 174 51
26 Copier 1996 1,313 100 15 100 197 57
27 Pallet Jacks 1997 964 104 61 100 612 177
30 Chairs 1998 1,079 Consumable Asset
32 ACR Pentium 1999 282 100 18 100 51 15
35 Quantex PC 1999 532 100 18 100 96 28
36 Security Equip 1999 318 103 77 100 252 73
37 CO2 Tank 1999 2,066 Farm Production Equip
38 Roto Grinder 1999 1,866 Farm Production Equip
39 Electric Cart 1999 817 103 77 100 648 188
42 12 Rose Troughs 1999 389 Consumable Asset
43 Copier 1999 367 100 47 100 172 50
44 Compressor 1999 4,745 Farm Production Equip
45 Roll Form Machine 1999 11,979 103 77 100 9,501 2,755
47 Upgrade Camera 1999 802 103 56 99 458 133
48 20 RO Membranes 1999 3,833 Consumable Asset
49 Air Purifiers 1999 1,472 103 77 100 1,167 339
50 Compressor 1999 2,061 Farm Production Equip
51 Leaf Stripper Attach 1999 2,533 Farm Production Equip
52 Fertilizer injections 1999 2,244 Farm Production Equip
53 Grading Machine 1999 135,020 Farm Production Equip
54 Office equip 1987 1,293 115 15 99 221 64
55 IH 1466 Tractor 1999 535 103 77 100 424 123
56 Network 1996 6,928 100 7 100 485 141
57 EZ Go Cart 2001 3590 100 93 100 3,339 968
218,080 21,066 6,109
KITAYAMA BROTHERS INC]
ACCOUNT& AMENDED AMENDED ADJUSTED
YEAR ACTUAL VALUE EXEMPT AMOUNT ACTUAL VALUE ASSESSED VALUE TAX PAID TAX REFUND
P0002817
2001 160900 22526 138374 40130 $3,795.52 $3,264.32 $531.20
2002 141550 9908 131642 38180 $3,562.40 $3,220.00 $342.40
$873.60
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