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HomeMy WebLinkAbout20031119.tiff Apr 21 03 09: 01a MATTHEW J DELICH 970 669 2061 p. 1 r FACSIMILE TRANSMISSION COVER SHEET DATE: ArLe Z (r2403 TO: g Lat. .pc.4 h.. Phone #: FAX #: -3o3 - ‘Gs- - 6 (t1 FROM: Matthew J. Deli.ah, Y.E. , Phone # 970-669-2061 2272 Glen Haven Drive, Loveland, CO 80538 FAX #: 970-669-5034 TOTAL NUMBER OF PAGES WITH THIS COVER SHEET: 4_ MESSAGES/SPECIAL INSTRUCTIONS: getj/ 1 3 re...or .4.O es, • cow/ • aXN1ilT I a31 2003-1119 Apr 21 03 09: 48a p. 2 • imanamm LIFEBRIDGE CHRISTIAN CHURCH Connecting People With Cod PETITION FOR SUPPORT We,the undersigned,fully support the LifeBridge Christian Church's proposed plan to develop,over time,a 313-acre PUD,which contains a campus-style community church with cultural, educational,and recreational facilities;a single-family residential neighborhood; a senior living village;and a neighborhood center near Longmont. NAME ADDRESS PHONE NUMBER Please Print Kith O hvcv- gowtesiecid 3(>3 `7a -%33 G,00)(1Pn 3 35�/ �Ub 5+rill 30R - 77(,-9/6,1. /7n Collet" 73s--0q 4;,,./5.40.60/. .303 776-9/l0li /411R4., /1)d.! °VSeee'4e /1i'f! /ei os -bits S'7 33 Qn4E4 4t- .J Sete. m . . ;3- -5-4703 on.wn. 2 ffEighow V4/ "61 pa.4, Jo3-77/-mo d ickmmLa, astevr a D6, 2-kk riea.Pe led 3 0 3 -772--S 3 2. a-. X3211 4.-- act j CRSA§ 39-3-106,Property--religious purposes--exemption--legislative declaration Page 1 *63121 C.R.S.A. §39-3-106 2000 Main Volume WEST'S COLORADO REVISED Repealed and reenacted by Laws 1989,H.B.1098,§1; Laws STATUTES ANNOTATED 1989,S.B.237,§1. TITLE 39. TAXATION <General Materials (GM) - References, PROPERTY TAX Annotations, or Tables> EXEMPTIONS ARTICLE 3. EXEMPTIONS HISTORICAL NOTES PART 1. PROPERTY EXEMPT HISTORICAL AND STATUTORY NOTES FROM TAXATION 2000 Main Volume Current through Second Special Session of the 63rd General Assembly(2001) Laws 1989,S.B.237,provides in§ 10: "Effective date--applicability. This act shall take effect § 39-3-106. Property—religious purposes-- upon passage and shall be applicable to property tax years exemption--legislative declaration commencing on and after January 1, 1990." (1) Property, real and personal, which is owned REFERENCES and used solely and exclusively for religious LIBRARY REFERENCES purposes and not for private gain or corporate profit shall be exempt from the levy and collection 2000 Main Volume of property tax. Taxation C= 244. (2) In order to guide members of the public and WESTLAW Topic No.37t. public officials alike in the making of their day-to- C.J.S.Taxation§§281,289 et seq.,303. *63122 day decisions, to provide for a consistent application of the laws, and to assist in the ANNOTATIONS avoidance of litigation, the general assembly NOTES OF DECISIONS hereby finds and declares that religious worship has different meanings to different religious Application for exemption,necessity of 2 organizations; that the constitutional guarantees Construction and application 1 regarding establishment of religion and the free Determination,generally 10 exercise of religion prevent public officials from Duration of exemption 3 inquiring as to whether particular activities of Exemption application,necessity of 2 religious organizations constitute religious Exemption,duration of 3 EXHIBIT Frequency of use 6 worship; that many activities of religious Income producing property 7 organizations are in the furtherance of the Membership of organization 935E J'- religious purposes of such organizations; that Necessity of application 2 such religious activities are an integral part of the Publication activities 5 religious worship of religious organizations; and Review 11 Social benefit of activities 8 that activities of religious organizations which are Use,frequency of 6 in furtherance of their religious purposes Use of property for religious purposes,generally 4 constitute religious worship for purposes of section 5 of article X of the Colorado constitution. 1.Construction and application This legislative finding and declaration shall be Property tax exemptions based on religious use should not entitled to great weight in any and every court. be narrowly construed. Pilgrim Rest Baptist Church,Inc. v. Property Tax Adm'r, App.1998, 971 P.2d 270, modified on CREDIT(S) denial of rehearing,certiorari denied. Copyright(c)West Group 2002 No claim to original U.S. Govt. works CRSA,§ 39-3-106.5,Tax-exempt property--incidental use--exemption--limitations Page 1 *63126 C.R.S.A. § 39-3-106.5 any property, real or personal, which is otherwise exempt from the levy and collection of property WEST'S COLORADO REVISED tax pursuant to the provisions of section 39-3-106, STATUTES ANNOTATED is used for any purpose other than the purposes TITLE 39. TAXATION specified in sections 39-3-106 to 39-3-113, such PROPERTY TAX property shall be exenipt from the levy and EXEMPTIONS collection of property tax if: ARTICLE 3. EXEMPTIONS (a) The property is used for such purposes for PART 1. PROPERTY EXEMPT less than two hundred eight hours, adjusted for FROM TAXATION partial usage if necessary on the basis of the relationship that the amount of rime and space Current through Second Special Session of the used for such other purpose bears to the total 63rd General Assembly(2001) available time and space, during the calendar year; or § 39-3-106.5. Tax-exempt property— incidental use--exemption--limitations (b) The use of the property for such purposes results in: (1) If any property, real or personal, which is (I) Less than ten thousand dollars of gross otherwise exempt from the levy and collection of income to the owner of such property which is property tax pursuant to the provisions of section 39-3-106, is used for any purpose other than the derived from any unrelated trade or business, as purposes specified in sections 39-3-106 to determined pursuant to the provisions of sections 39-3-113, such property shall be exempt from the 511 to 513 of the federal "Internal Revenue Code levy and collection of property tax if: of 1986", as amended; [FN1] and (a) The property is used for such purposes for *63127 (II) Less than ten thousand dollars of less than two hundred eight hours, adjusted for gross rental income to the owner of such property. partial usage if necessary on the basis of the relationship that the amount of time and space (2) Except as otherwise provided in section used for such other purpose bears to the total 39-3-108(3), if any property, real or personal, available time and space, during the calendar year; which is otherwise exempt from the levy and or collection of property tax pursuant to the provisions of sections 39-3-107 to 39-3-113, is (b) The use of the property for such purposes used on an occasional, noncontinuous basis for results in either: any purpose other than the purposes specified in sections 39-3-106 to 39-3-113, such property shall (I) Less than ten thousand dollars of gross be exempt from the levy and collection of property income to the owner of such property which is tax if: derived from any unrelated trade or business, as determined pursuant to the provisions of sections (a) The property is used for such purposes for 511 to 513 of the federal "Internal Revenue Code less than two hundred eight hours, adjusted for of 1986", as amended; [FN1] or partial usage if necessary on the basis of the relationship that the amount of time and space (II) Less than ten thousand dollars of gross rental used for such other purpose bears to the total income to the owner of such property. available time and space, during the calendar year; or (1.5) Notwithstanding the provisions of subsection (1) of this section, for property tax (b) The use of the property for such purposes years commencing on or after January 1, 1994, if results in less than ten thousand dollars of gross Copyright(c)West Group 2002 No claim to original U.S.Govt. works CRSA.§ 39-3-106.5,Tax-exempt property--incidental use--exemption--limitations Page 2 rental income to the owner of such property. Laws 1989,S.B.237,§ 10,provides: CREDIT(S) "Effective date--applicability. This act shall take effect 2000 Main Volume upon passage and shall be applicable to property tax years commencing on and after January I, 1990." Added by Laws 1989,S.B.237,§2. Amended by Laws 1991, S.B.91-228, §1, eff June 7, 1991; Laws 1993, S8.93-88, § The 1991 amendment added subsec.(2). 1,eff.April 30, 1993. The 1993 amendment inserted subsec.(1.5). [FNf] 26 U.S.C.A. §§511 to 513. REFERENCES <General Materials (GM) - References, Annotations,or Tables> LIBRARY REFERENCES HISTORICAL NOTES 2000 Main Volume HISTORICAL AND STATUTORY NOTES Taxation 6.211. WESTLAW Topic No.371. 2000 Main Volume C.J.S.Taxation§§232 et seq.,262,280,293. Copyright(c)West Group 2002 No claim to original U.S.Govt.works CRSA§ 39-3-108,Property--nonresidential--health care facility--water company--charitable Page 1 purposes--exemption--limitations *63131 C.R.S.A. §39-3-108 So long as a qualified amateur sports organization demonstrates that its membership is open to any WEST'S COLORADO REVISED individual who is an amateur athlete, coach, STATUTES ANNOTATED trainer, manager, administrator, or official active TITLE 39. TAXATION in such sport or to any amateur sports organization PROPERTY TAX that conducts programs in such sport, or both, the EXEMPTIONS organization shall be presumed to provide public ARTICLE 3. EXEMPTIONS benefits to an indefinite number of persons and to directly benefit the people of Colorado whether or PART 1. PROPERTY EXEMPT not the right to benefit may depend upon voluntary FROM TAXATION membership in the organization. Current through Second Special Session of the (1.5)No requirement shall be imposed that use of 63rd General Assembly(2001) property which is otherwise exempt pursuant to the provisions of this section shall benefit the § 39-3-108. Property--nonresidential— people of Colorado in order to qualify for said health care facility--water company-- exemption. charitable purposes--exemption-- limitations (2) Any exemption claimed pursuant to the provisions of subsection (1) of this section shall (1) Property, real and personal, which is owned comply with the provisions of section 39-2-117. and used solely and exclusively for strictly *63132 (3)(a)When any property of a health care charitable purposes and not for private gain or facility, real or personal, or any portion thereof, corporate profit shall be exempt from the levy and which is otherwise exempt from the levy and collection of property tax if: collection of property tax pursuant to the (a) Such property is nonresidential; provisions of paragraph (b) of subsection (1) of this section, is used for any purpose other than the (b) Such property is licensed by the state of purposes specified in sections 39-3-106 to Colorado as a health care facility; or 39-3-113, such property or portion thereof shall be exempt from the levy and collection of property (c) Such property is used as an integral part of a tax if the use of the property or portion thereof nonprofit domestic water company. does not result in gross income derived from any unrelated trade or business to the owner which is (1.3) Nonresidential property that is owned and in excess of fifteen percent of the total gross used solely and exclusively by a qualified amateur revenues derived from the operation of the sports organization shall be presumed to be owned property. Gross income derived from any and used solely and exclusively for strictly unrelated trade or business shall be determined charitable purposes. For purposes of this pursuant to the provisions of sections 511 through subsection (1.3), the term "qualified amateur 513 of the federal "Internal Revenue Code of sports organization" means any organization 1986", as amended. organized and operated exclusively to foster local, statewide, national, or international amateur sports (b) If the use of any property or portion thereof competition if such organization is also organized results in gross income derived from any unrelated and operated primarily to support and develop trade or business in excess of fifteen percent of the amateur athletes for national or international total gross revenues to the owner derived from the competition in sports; except that no part of the operation of the property, the administrator shall net earnings of such organization inure to the determine the value of the nonexempt portion of benefit of any private shareholder or individual. the property for property tax purposes. Copyright(c)West Group 2002 No claim to original U.S. Govt.works CRSA § 39-3-108,Property--nonresidential--health care facility--water company--charitable Page 2 purposes--exemption--limitations CREDIT(S) Partial exemption,charitable use of property 7 Planned buildings 14 2000 Main Volume Unfinished or planned buildings 14 *63133 Validity 1 Repealed and reenacted by Laws 1989, H.B.1098, § 1. Water companies 13 Amended by Laws 1990, H.B.90-1018, § 35, elf June 9, Water treatment facilities 12 1990; Laws 1990,HB.90-1322,§2,eff.June 9, 1990. 1.Validity <General Materials (GM) - References, Statute requiring that exempt property be both owned and Annotations, or Tables> used for charitable purposes did not deny equal protection by treating charity which leases property differently from one HISTORICAL NOTES which owns property. First Nat.Bank of Denver v.Board of County Com rs, City and County of Denver, 1975, 538 P.2d HISTORICAL AND STATUTORY NOTES 427, 189 Colo. 128. 2000 Main Volume 2.Construction and application Property tax exemptions are reserved for circumstances Laws 1990,H.B.90-1018,added subsec.(3). when there is distinct showing of public benefit. Board of Assessment Appeals v.AM/FM Intern., 1997,940 P.2d 338, Laws 1990,H.B.90-1322,inserted subsecs.(1.3)and(1.5). modified on denial of rehearing. Section 9 of Laws 1990,H.B.90-1322,provides: 3.Construction with other law "Applicability. This act shall apply to property tax years To extent that general exemption from personal property commencing on and after January 1, 1990." taxation for intangible personal property [CRS 39-3-101(1)(i)] conflicted with legislature's declaration that REFERENCES public utility's intangibles be considered when valuating its operating property and plant as unit [CRS 39-4-102(1)], LIBRARY REFERENCES special provision for public utility taxation prevailed over general exemption for intangible personal property. U.S. 2000 Main Volume Transmission Systems, Inc. v. Board of Assessment Appeals of State of Colo., 1986,715 P.2d 1249. Taxation C^=s234,241.2. 4.Charitable use of property—In general WESTLAW Topic No.371. P Perty— C.J.S.Taxation§§271,279,296,297. Evidence supported decision of Board of Assessment ANNOTATIONS Appeals to deny personal property tax exemption to institute as charitable institution; institute conducted research about social discrimination involving children,but did not perform NOTES OF DECISIONS research that would otherwise be done by public agency,did not state charitable purpose in its article of incorporation,did Burden of proof 15 not provide seminars to general public and was created Charitable gifts S partially for its president's personal benefit. Institute for Charitable use of property 4-7 Research on Social Problems v. Board of Assessment Charitable use of property-In general 4 Appeals,State of Colo.,App.1987,748 P.2d 1346. Charitable use of property-Fees 6 Charitable use of property-Ownership 5 In determining whether real and personal property is being Charitable use of property-Partial exemption 7 used solely and exclusively for"strictly charitable purposes" Construction and application 2 and is, therefore, tax exempt, each case must be determined Construction with other law 3 on its own facts and circumstances, inasmuch as a formal Fees,charitable use of property 6 definition might unintentionally seem to impose a legal Health care facility 11 restraint on that cardinal grace which by its very nature Improvements 9 thrives in proportion to freedom of its proper exercise. Nonresidential property,generally 10 United Presbyterian Ass'n v. Board of County Com'rs of Ownership,charitable use of property 5 Jefferson County, 1968,448 P.2d 967, 167 Colo.485. Copyright(c)West Group 2002 No claim to original U.S. Govt.works CRSA § 39.-3-109,Residential property--integral part of tax-exempt entities--charitable Page 1 purposes--exemption--limitations *63140 C.R.S.A. § 39-3-109 state of Colorado that the medical condition of such individual requires the individual to reside in WEST'S COLORADO REVISED such residential unit. If a person residing within STATUTES ANNOTATED such residential unit submits such signed TITLE 39. TAXATION certificate to the administrator pursuant to the PROPERTY TAX provisions of this subsection (2), the portion of EXEMPTIONS such residential property that is utilized by ARTICLE 3. EXEMPTIONS qualified occupants shall be deemed to be property used solely and exclusively for strictly charitable PART 1. PROPERTY EXEMPT purposes and not for private gain or corporate FROM TAXATION profit and such portion, but only such portion, shall be exempt under the provisions of subsection Current through Second Special Session of the (1) of this section. The determination as to what 63rd General Assembly(2001) portion of such structure is so utilized shall be made by the administrator on the basis of the facts § 39-3-109. Residential property--integral existing on the annual assessment date for such part of tax-exempt entities--charitable property, and the administrator shall have the purposes--exemption--limitations authority to determine a ratio which reflects the value of the nonexempt portion of such structure (1) Property, real and personal, which is owned in relation to the total value of the whole structure and used solely and exclusively for strictly and the land upon which such structure is located charitable purposes and not for private gain or and which is identical to the ratio of the number of corporate profit shall be exempt from the levy and residential units occupied by nonqualified occupants to the total number of occupied collection of property tax if such property is residential units in such structure. residential and the structure and the land upon ^ which such structure is located are used as an *63141 (2.5) No requirement shall be imposed integral part of a church, an eleemosynary that use of property which is otherwise exempt hospital, an eleemosynary licensed health care pursuant to the provisions of this section shall facility, a school, or an institution whose property benefit the people of Colorado in order to qualify is otherwise exempt from taxation pursuant to the for said exemption. provisions of this article and which is not leased or rented at any time to persons other than: (3) Any exemption claimed pursuant to the (a) Persons who are attending such school as provisions of this section shall comply with the provisions of section 39-2-117. students; or CREDIT(S) (b) Persons who are actually receiving care or treatment from such hospital, licensed health care 2000 Main Volume facility, or institution for physical or mental disabilities and who, in order to receive such care Repealed and reenacted by Laws 1989, H.B.1098, § I. or treatment, are required to be domiciled within Amended by Laws 1990,HB.90-1322,§3,eff.June 9, 1990. such hospital, licensed health care facility, or <General Materials (GM) - References, institution, or within affiliated residential units. Annotations, or Tables> (2) Persons residing within residential units HISTORICAL NOTES specified in paragraph (b) of subsection (1) of this section may submit to the administrator, on a form HISTORICAL AND STATUTORY NOTES prescribed by the administrator, a certificate signed by a physician licensed to practice in the 2000 Main Volume Copyright(c)West Group 2002 No claim to original U.S.Govt.works CRSA§ 39-3-109,Residential property--integral part of tax-exempt entities--charitable Page 2 purposes--exemption--limitations The 1990 amendment inserted subsec.(2.5). LIBRARY REFERENCES Section 9 of Laws 1990,H.B.90-1322,provides: 2000 Main Volume "Applicability. This act shall apply to property tax years commencing on and after January I, 1990." Taxation "C.==,241.1(4),241.2,244. WESTLAW Topic No.371. REFERENCES C.J.S.Taxation§§281 to 303. Copyright(c)West Group 2002 No claim to original U.S.Govt.works COLORADO DEPARTMENT OF LOCAL AFFAIRS DIVISION OF PROPERTY TAXATION EXEMPT PROPERTIES SECTION RULES AND REGULATIONS FOR EXEMPT PROPERTIES(R1-R9) AND ADDITIONAL DEFINITIONS(D1) REVISED SEPTEMBER 2000 8 CCR 1304-2 (PORTIONS PERTAINING TO RELIGIOUS EXEMPTIONS ONLY) LEGAL AUTHORITY These rules are promulgated under the authority of 39-2-117(7), C.R.S. The Property Tax Administrator has the authority to administer laws regarding property taxation under Article X, Section 15(2)of the Colorado Constitution. PURPOSE AND BASIS The purpose of these rules is to set forth the procedures and guidelines used by the division of property taxation in determining eligibility for exemption from ad valorem taxation for property owned and used solely and exclusively for religious purposes,schools,and strictly charitable purposes as provided in 39-3-106 to 39-3-116, C.R.S. RULES/REGULATIONS For review of these rules and regulations, it is suggested that you read the General Procedures section,and the section(s)dealing with the specific statute under which you are applying. If the property is used by anyone other than the owner, it is also recommended that Section V be read. Review the following table and read all applicable sections. Religious Purposes—(39-3-106& 106.5)—Read Sections III&V. SECTION I PAGE R-2 SECTION II PAGE R-6 SECTION V PAGE R-8 R-1 GENERAL PROCEDURES The following rules apply to all organizations,properties,and categories of exemption,unless otherwise stated. A. DEFINITIONS 1."Administrator"-As defined in Title 39,Article 1,Colorado Revised Statutes. 2."Agent"means one who is authorized to act for another. For the purposes of these rules,the agent is the person authorized by the owner to handle questions regarding the application for exemption,any annual reports,or any other related questions. 3."Annual assessment date"-As defined in Title 39,Article 1,Colorado Revised Statutes. 4."Annual Report"means the annual exempt property report issued by the division of property taxation to be completed and filed with the correct fee by the exempt property owner for the purpose of determining if exemption from general property taxation can be maintained. 5. "Applicant"means an owner that has formally requested an exemption from general property taxation on a form prescribed and furnished by the administrator,and that request is still pending final resolution. 6."Application"means the form provided by the division of property taxation which must be completed and filed with the proper fee by the owner in order to apply for exemption from general property taxation. 7."Burden of proof"means the obligation of a party to establish by a preponderance of the evidence the matter asserted. 8."Date of filing of annual report"means the date authenticated by the United States Postal Service according to 39-1-120, C.R.S.,or,if the annual report is sent to or filed at an office other than the division of property taxation and no such authentication date is present,it shall be recorded as filed on the date that it is date-stamped by the division of property taxation. 9."Date the owner acquired such property"means the date in which legal or equitable title vested in the owner as evidenced by a deed,bill of sale,contract for sale or any other documentation of conveyance. An option contract must be irrevocably exercised to serve as sufficient evidence of title. 10."Determination"means the official document issued by the division of property taxation,and signed by the administrator, which states the official and final findings in determining the status of the property considered for exemption by the division of property taxation. 11."Division"-As defined in Title 39,Article 2, Colorado Revised Statutes. 12."Exempt property owner means the owner of property that has formally been granted an exemption from general property taxation by the division of property taxation under 39-3-106 through 39-3-116,C.R.S.,and has maintained such exemption pursuant to 39-2-117,C.R.S. 13."Exempt property report"means annual report as defined in these regulations. 14."Forfeiture of any right to claim exemption"means that the owner failed to meet the annual statutory filing requirements set forth in 39-2-117,C.R.S.,and that the division is required to notify the county assessor to return the property to the tax roll for the year in question. The owner may seek exemption of such property for that tax year by following the application procedures of 39-2-117(1)(a),C.R.S.,for initial exemption of property. 15."General taxation"means the requisite property taxes for all purposes required by law that are generally assessed,but does not include any type of special assessment levied against a specific owner. 16."Improvements"-As defined in Title 39,Article 1,Colorado Revised Statutes. 17."Legal description"means a description which unquestionably and uniquely identifies the property,as found on the assessment record or deed of title. The description may be abbreviated but must be sufficient to identify the property. 18."Notice of Revocation"means the official document issued by the division of property taxation, and signed by the administrator,which states the official and final findings in revoking the exempt status of property previously considered exempt by the division of property taxation. R-2 19."Perjury in the second degree"-As defined in the Colorado Criminal Code. 20."Person"-As defined in Title 39,Article 1,Colorado Revised Statutes. 21."Personal property"-As defined in Title 39,Article 1, Colorado Revised Statutes. 22."Property-As defined in Title 39,Article 1,Colorado Revised Statutes. 23."Real property"-As defined in Title 39,Article 1, Colorado Revised Statutes. 24."Tax area"means a geographic location where a specified group of taxing entities creates a uniform tax rate. 25."Tentative Determination"means the official document issued by the division of property taxation,and signed by the administrator,which states the initial findings in determining the status of the property considered for exemption by the division of property taxation. The applicant may question a tentative determination in a public hearing pursuant to 39-2-117 (5),C.R.S. before the issuance of a final determination. 26."Tentative Revocation"means the official document issued by the division of property taxation,and signed by the administrator,which states the initial findings in determining the change in status of property originally considered exempt by the division of property taxation. The applicant may question a tentative revocation in a public hearing pursuant to 39-2-117 (5), C.R.S. before the issuance of a final revocation. 27."User"means the person, as defined in Rule I.A.20.,primarily responsible for the content of the activity for which that portion of the property is being used. Any person in attendance at that use is not a"user",but is merely a participant. 28."Year in which application is made"means the year authenticated by the United States Postal Service according to 39-1- 120,C.R.S.,or if no such record is present,the date that is date-stamped on the application by either the assessor or division of property taxation. B. GENERAL PROVISIONS 1.The owner has the burden of proof to establish a right to an exemption. 2.Only the owner of the property or an agent of an owner,as defined in rule I.A.2.,may apply for exemption. For the purposes of 39-3-112.5,C.R.S.,a nonprofit organization leasing property from the United States in order to house single individuals or families who are homeless will be considered an agent of the United States. 3.An application for initial exemption is one in which the owner seeks to have a currently taxable property declared exempt. If property which had been exempt is currently taxable because of: (a)change of ownership; (b)forfeiture of exemption; (c)revocation of exemption; (d)transfer of title to a parent or subordinate organization; (e)a period of disuse;or (f)any other reason; an initial exemption must be sought for that taxable portion. When a property is partially exempt,and the owner is seeking exemption for the taxable portion,the owner must file an application for initial exemption. 3.1. Refunds on application fees will not be made after that application has been assigned to a Division of Property Taxation examiner for review. 4.A separate application, and separate filing fee, must be filed for each parcel of real property. A parcel of real property is limited to either the assessors legal description or the parcel identification number. 4.1. Property acquired by the surviving corporation as the result of the merger of two or more corporations shall be subject to all application requirements. The surviving corporation would not be required to file new applications for properties held in the name of,and exempted to,the surviving corporation directly prior to the merger. r R-3 5.When an owner applies for more than one parcel of real property on a single application contrary to Rule I.B.4.,the division will: (a)designate the parcel which will be considered under that application; (b)notify the owner of the need for additional applications and filing fees to cover the remainder of the property;and (c)notify the owner of possible consolidation of parcels. 6. For applications filed after June 1,of each year,the applicant is responsible for notifying the county treasurer in writing of the pending application to prevent the property from being sold at the tax sale. 7.An application is pending when the form, provided by the division of property taxation, needed to apply for exemption has been completed and filed together with the proper fee by the owner. When an application is pending,taxes for the time period beginning January 1 of the year prior to the year the application was filed,during ownership by the applicant,are not due and payable until a final determination has been issued by the division of property taxation. Such property shall not be listed for the tax sale,and no penalty interest will be charged on any portion of the exemption which is denied. Any taxes due on any valuation assessed prior to the year preceding the year of application are still payable as the property is not eligible for exemption for that time period. 8. If any real property lies in more than one county, and the owner seeks exemption for the entire property,the owner must file a separate application for the portion of the property located in each county. 9.A single application may cover personal property in more than one location within a given tax area. Multiple locations for personal property in a given tax area may also be covered by a single annual report. 11.When an application is filed seeking exemption under one statute,and the property does not qualify under that statute, the division will consider whether said property qualifies for exemption under a different statute. The particular requirements for exemption under each statute will be applied independently. 12. If, upon review of an application,the administrator determines the property does not qualify for exemption,the administrator shall send to the owner of said property, by certified mail, a tentative determination,notifying the owner that the property does not qualify for exemption. The administrator shall also advise the owner of the right to a public hearing and other appeal rights. 14. During a public hearing,the examiner will explain the facts gathered,the reason for recommending denial,and an explanation of the changes needed. The owner will then be allowed to provide documents,witnesses or any other information as to why the owner feels the tentative determination/revocation is incorrect. One week prior to the hearing,the owner must provide three copies of all written documents presented. 16.When subsequent to a public hearing held in compliance with C.R.S.39-2-117(5)an applicant makes all changes necessary in order to comply with a statute,exemption shall be granted effective as of the date all of the changes were made. Should the evidence produced at the hearing show that no changes need be made,the effective date of any exemption granted shall be determined as is consistent with the law and these rules. 17.A final determination/revocation will be issued,denying or revoking exemption,either: (a)Sixty days following the tentative determination/revocation;or (b)Sixty days following the decision issued by the division subsequent to a public hearing unless the owner files a waiver or requests that the final determination/revocation be issued earlier. 18. Upon receiving evidence from the County Assessor that multiple parcels have been consolidated into one parcel with a unique parcel identification number and/or legal description,the division will thereafter treat the consolidated parcel as a single parcel of property. Any parcels consolidated by the county assessor may be considered on a single application if the owner notifies the division on the application that he intends to consolidate parcels and evidence of consolidation is presented to the division prior to the issuance of a determination on the application. Multiple parcels may be considered as a single parcel if the county assessor would consolidate them but for a difference in taxable status. R-4 19.Any owner of exempt personal property must notify the administrator within forty-five days when any such property is moved. (a)When the property is moved within the county,the administrator will notify that county. (b)When the exempt property is moved from one county to another and the new location of the property is not exempt,the administrator shall review the exemption to the appropriate extent and issue a new determination based on whether the personal property continues to be owned and used for exempt purposes. A new application for initial exemption need not be filed. (c)When exempt property is moved from one exempt location to another exempt location, it need only be indicated on the subsequent annual reports. When the owner fails to notify the administrator within the prescribed time limit,the administrator may require the owner to file a new application for the property to be exempt. 20.Any owner of exempt personal property that will begin operating in an additional location, must file a new application for exemption for the property at that new location. Should the exemption be granted,the owner may request that the division consolidate this exemption with other exemptions in the same tax area for annual reporting purposes. 24. Unless otherwise indicated by a preponderance of the evidence,when a portion of a building is exempted and a portion remains taxable,the land under said building will be exempt and taxable in the same proportion as the building. 25. If, upon review of the annual report,the administrator determines the property no longer qualifies for exemption,the administrator shall send to the owner of said property, by certified mail,a tentative revocation,notifying the owner that the property no longer qualifies for exemption. The administrator shall also advise the owner of the right to a public hearing and other appeal rights. 27. Calculating Adjusted Hours-Total number of hours during the previous calendar year for which property was used for purposes other than the purposes specified in 39-3-106 to 39-3-113,C.R.S., may be adjusted for partial usage. This adjustment may be made for calculations dealing with 39-3-106.5,C.R.S.and 39-2-117(1)(b)(11),3(a)(I),and 3(b)(II), C.R.S. An applicant or an exempt property owner may adjust the hours used for partial use by applying the following formula: Hours of use X Square footage of area used = Adjusted Total square footage of building Hours If different areas of space are used by outside users,compute the adjusted hours for each different area used and add the adjusted hours together: Hours of use in Area A X Sa.footage of A = Adjusted hours Total square footage of building for Area A Repeat this for areas B,C, D,etc. and total the adjusted hours. Exclusive use of an area by a user must be considered as twenty-four hours of use for each day that the property is so occupied. 28. Proportional exemption for properties reviewed annually under 39-3-109 and 39-3-112,C.R.S.will be figured to two decimal places. All other proportional exemptions will be rounded to the nearest whole percent,with results that come to.5 of a percent or higher being rounded to the higher number. 29.Without some qualifying use of a given property,the use of income from that property for religious purposes,schools or strictly charitable purposes is not sufficient to support an exemption. Should there be both qualifying use and income generating non-qualifying use of a given property,the provisions of 39-3-116,39-3-106.5,and 39-3-108(3)(a),C.R.S.,along with related rules,will be applied. 30. Not for profit organizations organized for the exclusive purpose of holding title to property,collecting income therefrom, and turning over the entire amount thereof,less expenses,to an organization that claims to operate for religious purposes, strictly charitable purposes,or as a school,shall be treated as though they were the group for which they hold title. Transfer of title to a title holding organization from an exempt organization shall be considered a change in ownership for the purposes of Rule I. B.3. R-5 31. For the purposes of 39-3-106.5, C.R.S.a"property"will consist of any single parcel of real property as indicated in the records of the county assessor or considered as a single parcel under Rule I. B. 18.;or any amount of personal property located in a single tax area. II. RELIGIOUS PURPOSES The following rules apply to all organizations/properties exempted/applying for exemption as owned and used for religious purposes. A. DEFINITIONS 1."Declaration"means a written document embodying or displaying a positive, explicit,or formal statement. 2."Gross rental income",for the purposes of 39-3-106.5(1)and(1.5),39-2-117(1)(b)(II),and 39-2-117(3)(b)(II)(A),C.R.S., means any and all income received by the owner for the use of the property from persons whose activities: (a)do not fall within the religious mission of the owner and are not for religious purposes,strictly charitable purposes,or schools;or (b)are for strictly charitable purposes or schools but the agreement between the owner and the user does not meet the requirements of 39-3-116(2)(c), C.R.S. 3."Religious mission"means a ministry commissioned by a church or some other religious organization for the purpose of propagating its faith or carrying on humanitarian work. B. GENERAL PROVISIONS 1.The declaration must include the owner's religious mission and purposes and a list of all uses of the property which are in furtherance of the owners religious mission. When filing an application,that list shall include the name of each user, as defined in rule I.A.27., including the owner,and a brief description of the use(s)by each user during the previous twelve months or that portion of the twelve-month period for which such property was owned by the owner making application. When filing a declaration with an annual report,that list shall include the name of each user,as defined in Rule I.A.27., including the owner,and a brief description of the uses(s)by each user during the previous calendar year,or that portion of the previous calendar year for which such property was owned by the owner filing the annual report. 1.1. In those cases where the Property Tax Administrator is unable to verify that the entire property is used as claimed under section 39-3-106, C.R.S.,the administrator may request, but not require,details regarding that property. Such details may include, but are not limited to,the area being used,dates of usage,and the purposes of the uses. Nothing in this rule allows the administrator to require any information not specifically stated in 39-2-117,C.R.S.without the authorization of the State Board of Equalization. 2. Owners of property exempt as owned and used for religious purposes under 39-3-106,C.R.S.,who allow their property to be used by another entity to further the religious mission of the owner or of another religious organization,are not limited to receiving one dollar per year plus an equitable portion of the reasonable expenses. When such property,exempt under 39-3-106, C.R.S.,is used by other entities for schools or for strictly charitable purposes, the owner is limited to receiving one dollar per year plus an equitable portion of reasonable expenses. 3."Complete list of all uses of the property other than by the owner thereof"shall include the name of each user and a brief description of the use(s)by each user during the previous calendar year. This list should not include those uses which are claimed to be part of the owners religious mission. This list shall be divided into two sections: The first section shall include the names and a brief description of each type of use by those users who operate for strictly charitable purposes,for religious purposes that are not part of the owner's religious mission,or as schools. The second section shall include the names and a brief description of each type of use by those users who do not operate for religious purposes,strictly charitable purposes,or as schools. R-6 4. In determining whether a user can be included as operating for religious purposes,strictly charitable purposes,or as a • school,the religious organization shall consider whether that user meets the criteria for exemptions set out in 39-3-106 to 113, C.R.S. and these rules,and whether any agreement between the owner and the user meets the tests set out in 39-3- 116, C.R.S. and Rule 11.8.2. 5.Any use for private gain or corporate profit cannot be considered as a qualifying part of an owner's religious mission nor as meeting the test for qualifying use in 39-3-116(2)(b), C.R.S. All such uses must be included as non-qualifying uses for the purpose of computing incidental use under 39-3-106.5(1)or(1.5),C.R.S. 6.Calculating Adjusted Hours-See Rule 1.8.27. 7.An owner need only account for income from unrelated trades or businesses that are not owned and used for religious purposes,strictly charitable purposes,or as a school when figuring gross income from unrelated trades or businesses for the purposes of 39-3-106.5(1)(b)(I)or(1.5)(b)(I), C.R.S. 8.When property,otherwise exempt from property taxation pursuant to 39-3-106, C.R.S., is used for purposes other than those specified in 39-3-106 to 39-3-113,C.R.S.,and the property is used in such a manner as to exceed the limits imposed by 39-3-106.5, C.R.S.,the Administrator will petition the State Board of Equalization for permission to require more information on the basis that the property is being used in whole or in part for private gain or corporate profit. Should non-qualifying use exceed the stated limits,the percentage of taxable value will be based on the total amount of non- qualifying use. 9.An organization exempted under the provisions of 39-3-106 and/or 39-3-106.5(1)or(1.5), C.R.S.,may not file an annual report until all previously due annual reports are filed with the appropriate fee. An annual report which is not filed with the appropriate fee by July 1,of the year following its issue,shall operate as the forfeiture of any right to claim exemption of previously exempt property from general taxation for the year in which failure to file such annual report first occurred and shall preclude the filing of any annual report for subsequent years. A separate annual report must be filed for each year in which the owner wishes to maintain an exemption. 11. For properties that are claimed to be owned and used for religious purposes,the Administrator will consider the property to be sufficiently used for religious purposes when either: (a)The owner can demonstrate sufficient actual, physical use of the subject property for religious purposes,or; (b)The owner can demonstrate that the property has been physically used at least once during each twelve month period,or any lesser time period if the applicant has not owned the property for the entire twelve month period,and can document sufficient continuing indicators of intent for the remainder of that year or portion thereof. R-7 12.When an applicant has not shown sufficient actual,physical use of a property to satisfy Rule II.B. 11(a),the Administrator will also consider"indicators of intent". indicators of intent"are the owners off-site activities which establish its specific intent to further use the subject property for religious purposes. Indicators of intent will be determined by asking questions which include, but are not limited to: (a)How was the property acquired? (b)How long has this organization owned the property? (c)Has the owner been actively involved in dealing with local government bodies in the pursuit of planning,zoning or other permit issues? (d)Has the owner set up a special fund to finance the project,and is it actively soliciting money for that fund? (e)Has the owner been working with financial institutions and/or working on the sale of bonds? (f)Has the owner set up a committee or other structure to plan and implement the plan of the use of the property, and is the committee actively dealing with that issue? (g)Is the owner actively seeking any necessary clearances from denominational or synodical bodies? (h)Has the owner employed architects or contractors in preparation for actual construction work on the property? (i)Have anticipated starting and completion dates been set for any improvement projects? (j)What is the size of the owning organization and what is the size of any contemplated project? (k) Has the owner had the property listed for sale? (I)Has the owner been using the property,or allowing the property to be used,for monetary gain? (m)Are there any other unusual or urgent circumstances that need to be considered? The Administrator may not require the provision of this information as a condition of exemption for any time period without the approval of the State Board of Equalization pursuant to 39-9-109,C.R.S. 13. In cases where there is not sufficient actual physical use of a property,but there are sufficient continuing indicators of intent to use the property for religious purposes,an exemption for property owned and used for religious purposes will become effective upon the earlier of either: (a)the date of the first actual physical use for religious purposes,or (b)the date indicators of intent began,so long as the first actual use for religious purposes occurs within one year of that date. Nothing in this rule shall allow an exemption to become effective prior to the year prior to the one in which application is made. V. COMBINATION USE OF PROPERTY-39-3-106.5 and 39-3-116.C.R.S. The following rules apply to property exempted/applying for exemption which is used by anyone other than the owner or property owned by a religious organization which is used outside of its religious mission. A. DEFINITIONS 1. "Otherwise exempt from the payment of property taxes", as stated in 39-3-116(2)(b), C.R.S. means having met all of the requirements for exemption as specified in 39-3-105,or 39-3-127,C.R.S.,or being exempt pursuant to Article VI cl.2 of the Constitution of the United States or Section 4 of the Enabling Act of Colorado. B. GENERAL PROVISIONS 1.The"amount received by the owner for the use of such property"shall include all income no matter what it is called. This shall include, but not be limited to,rent,donations,contributions,and gifts received for the use of the property. 2. "Reasonable expenses incurred in the operation and maintenance of the property"include,but are not limited to,utilities; custodial services and supplies;costs for routine maintenance, parts and labor; insurance;taxes;and interest on loans involving that particular piece of property. This does not include depreciation,amounts paid toward the principal of loans,and costs of capital improvements although interest on loans taken out to finance capital improvements may be included. R-8 3.An'equitable portion of reasonable expenses incurred in the operation and maintenance of the property'will be determined by considering the amount of time a particular user occupies a portion of the property and the amount of space used in comparison to the total area of the building,and the reasonable expenses incurred as defined in Rule V.B.2.. Either of the following sets of formulas may be used: (A) • (1)Hrs of use by a particular user X Sq.ft.of area used=Adjusted hrs.of usage by particular user Total sq.ft.of building (2)Adjusted hrs.of use by a particular user=Percentage of possible use by that user 8760 (3)Percentage of possible use by a user X Reasonable expenses=Equitable portion of expenses OR (B) (1)Hours of use by a particular user X Sa.ft.of area used=Adjusted hrs.of usage by particular user Total sq.ft.of building (2)Adjusted hrs of use by a particular user=Percentage of actual use by that user Total adjusted hrs of use by all users (3)Percentage of actual use by a user X Reasonable expenses= Equitable portion of expenses Exclusive use of an area by a user must be considered twenty four hours of use for each day that the property is so occupied. 4. For those properties exempted under 39-3-107 to 113,C.R.S.,excluding 39-3-108(1)(b),the exemption will not be affected by occasional,non-continuous, non-qualifying use so long as that use does not exceed the limits set out in 39-3- 106.5(2)C.R.S. Should occasional, non-continuous,non-qualifying use exceed the stated limits,the percentage of taxable value will be based on the total amount of non-qualifying use. • R-9 ADDITIONAL DEFINITIONS Administrator C.R.S.39-1-102 "Administrator"means the property tax administrator. Annual assessment date C.R.S. 39-1-102 Twelve noon on the first day of January of each year is designated as the official assessment date. Division C.R.S. 39-2-101 This section creates the Division of Property Taxation. Filing-when deemed to have been made. C.R.S. 39-1-120 (1)(a)Any report,schedule,claim,tax return,statement,or other document required or authorized under articles 1 to 9 of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is transmitted through the United States mails shall be deemed filed with and received by the public officer or agency to which it was addressed on the date shown by the cancellation mark stamped on the envelope or other wrapper containing the document required to be filed. (b)Any such document which is mailed, but not received by the public officer or agency to which it was addressed,or is received and the cancellation mark is not legible,or is erroneous or omitted shall be deemed to have been filed and received on the date it was mailed if the sender establishes by competent evidence that the document was deposited in the United States mails on or before the date due for filing. In such cases of nonreceipt of a document by the public officer or agency to which it was addressed,the sender shall file a duplicate copy thereof within thirty days after written notification is given to the sender by such public officer of the failure to receive such document. (2)If any report,schedule,claim,tax return,statement, remittance,or other document is sent by United States registered mail,certified mail,or certificate of mailing,a record authenticated by the United States postal service of such registration,certification,or certificate shall be considered competent evidence that the report, schedule,claim,tax return,statement, remittance,or other document was mailed to the public officer or agency to which it was addressed,and the date of the registration,certification,or certificate shall be deemed to be the postmark date. (3)If the date for filing any report,schedule, claim,tax return,statement,remittance,or other document falls upon a Saturday, Sunday,or legal holiday,it shall be deemed to have been timely filed if filed on the next business day. Improvements C.R.S.39-1-102(7) Improvements means all structures,buildings,fixtures,fences,and water rights erected upon or affixed to land,whether or not title to such land has been acquired. Not for private gain or corporate profit C.R.S.39-1-102(8.5) Not for private gain or corporate profit means the ownership and use of property whereby no person with any connection to the owner thereof shall receive any pecuniary benefit except for reasonable compensation for services rendered and any excess income over expenses derived from the operation or use of the property and all proceeds from the sale of the property of the owner shall be devoted to the furthering of any exempt purpose. Perjury in the second degree C.R.S. 18-8-503 A person commits perjury in the second degree if,other than in an official proceeding,with an intent to mislead a public servant in the performance of his duty, he makes a materially false statement,which he does not believe to be true,under an oath required or authorized by law. Perjury in the second degree is a class 1 misdemeanor punishable by a minimum of six months imprisonment,or five hundred dollars fine,or both, up to a maximum of eighteen months imprisonment,or five thousand dollars fine,or both. Person C.R.S.39-1-102(9) Person means natural persons,corporations, partnerships, associations,and other legal entities which are or may become taxpayers by reason of the ownership of taxable real or personal property. Personal property C.R.S.39-1-102(11) Personal property means everything which is the subject of ownership and which is not included within the term"real property". Personal property includes machinery,equipment and other articles related to a commercial or industrial operation which are either affixed or not affixed to the real property for proper utilization of such articles. Property C.R.S.39-1-102(13) Property means both real and personal property. Real Property C.R.S. 39-1-102(14) Real property means:a)All lands or interests in lands to which title or right of title has been acquired from the government of the United States or from sovereign authority ratified by treaties entered into by the United States,or from the state; b)All mines, quarries, and minerals in and under the land, and all rights and privileges thereunto appertaining; and c)improvements. REGS01-R.doc. (Rev.4/01) D-1 EXHIBIT $ c — View From CR 7 Looking West and Slightly to the South 90 FOOT BUILDING s_s A � t1 �� r eo LifeBridge Re-zoning Fact Sheet THE LAW: "New development shall demonstrate compatibility with existing surrounding land use in terms of general use building heights, scale density, traffic, dust, and noise."Weld Code Section 26-1-50 4 MUD.C.4 (b) General Use. LifeBridge is requesting a PUD with E, R1, R2, R3, R4, Cl and C2 zoning. • In the LifeBridge Newsletter, sent out to all parishioners, Administrator Bruce Grinnell writes that"We have filed our application for change of zone with Weld County, from agricultural to residential" (Italics in original). • NOT TRUE: The bulk of the PUD rezoning request submitted to Weld County is for Cl (neighborhood commercial) and C2 (general commercial) zoning. This commercial zoning for theaters and gyms is incompatible with the existing residential homes surrounding it. • Weld County's "Mixed Use Development" (MUD) Plan for the area designates the field for "residential" development, NOT urban development. Building Heights. LifeBridge is requesting the right to build structures 90 feet tall. • Homes in the surrounding neighborhoods are 20 ft (Longview) and 30 ft (Farms and Elms). • The Island Grove Regional Events Center outside Greeley seats a full 6,000 people but is only 25 to 40 ft. tall. • The Pepsi Center in Downtown Denver is 100 ft. tall. Scale. LifeBridge is requesting 1.5 million sq. ft. for their"Church Campus" and 70% lot coverage. • The Twin Peaks Mall in Longmont is only 558,314 square feet. Density. LifeBridge seeks a 2%market share or 15-20,000 church members. • The largest church in Colorado is the New Life Church in Col. Springs with 6,000 members. Traffic. 26,000 round trips per day—that's 26,000 in, and 26,000 out. • Weld County is recommending connectivity with Elms (opening up Pearl Howlett Rd. so that traffic will surge by the park/school children pickup) and Farms (Blue Mountain Rd.). • Phase One to be built immediately includes a 3,300 seat auditorium/theater. • Events there will generate surges of traffic at the 119/CR 3.5 intersection, obstructing entrance to Longview. Noise and Light. Plan includes a 1,500 seat outdoor amphitheater and a 6,000 car parking lot. • 4 ft. berms on distant property perimeter will not block noise or light pollution. I AM AGAINST Lifebridge Development NOT compatible • t. !iL 1 4 •tt r 4'L 'd lF 4'1 q�,�t •t^p .v f.+ Y ate EXHIBIT .3Lf View from the East End of Pearl Howlett in the Elms development 90 FOOT BUILDING -- Wire frame is the proposed 90 foot height volume This line is at the East side of the 45 foot area. Line is 45 feet high j �--, u� i g�° � SPE ^rte q` 400 r., St ...Ps •. 4 t .;. 1 4 , i , s i • EXHIBIT I d3ri View From CR 7 Looking West and Slightly to the South 90 FOOT BUILDING yY 'a"` C9 l4% � zs �'i'•aNn.. bx :� '+i .....er t�`s ±#&ke4C, .ye�'°r - "� "4 �r i Gt{ � * t' `'� s • � adf �SY1 •.=bl+z�b� s y�1y,}, d`raaY 'tYf'I■1 1141 fa"fa. !f !: 414 t x b 1111h trl p1 ili pti •,�' +C'4 " _ ?ca.."ti st 4 - s ..A.ie1 :R€iL3 • SS � .vw • Yom%':" • 'r"� * .k:.P°`r' ✓S 34 8t .� .S'. .Y °P $' +Pa".w.Y �k' ">b '"b°` J e�} F %b.v'"'- ' ` Y�&y. _...g✓.,r£' '£ d'"v► d{r;. ro � .tt.�✓. : .yf*' ..t.'.1 t Ate-+, ' y ` ice 'a d'!t'." gall , Y-0 y { .-,gs,ra a.•lyau F ^= ." � fib'+, � x-w a z'. + xv '} gs;. h g�': d � aT.:�" t .« * �,_a, � 7� � k v & 1 C 0.ak £ } . . E ;e1 7`i'1. ' 1` * 'y $ ' ,gxi f f r k r <' S M' t� ,� 4 3 - "1i 'l¢' 3€ i 9f Aiht , 75_ FEET HIGH, =s. . it EHil it I i{,1 •1 �,i , ii•i i n iiii4 � , b ittl ; 1 .l.ili� iiii „,,,I, l io iau u • t I �' 3 FEET HIGH MAN l" `r, r' n ;*! F y�1.�� , 1,191\fila � y� �J ,2.4, .. J! FEETHIGH , •• 4. tt s ' $,r X14. h itt* ,"a *� tx t Lon view House - tiarifELMS HOUSE 9 w '"'e'•4' g. k T. 'w' Pi° i4+r�nM n t�ry r, # -,r. `"w,� y s ' -"'t- €+ x kr, { * V .4.+, WI-' 4 714 '"r . ?t «°F ;40 FOOTJ4la 40{[FO,.OsTjHttIGH WALL 300 •Feel,a, , -Cr:, _ate � '�,' ' .y�^�`�'�4 S »*< �.G 17'.4?",-7,4"... Ae dC AM4 '-'4''44.--47.4;t•` w;', �y.L .,�y� ! Y + -`tr/. R'. +i'.xw i e.3*— C S #m;v I�'r' ++`4\` t. .,,k t�Y°n' .1!7. , S�i,,,. ^t"a+M t L .. 9 hY 44 4., r-rq xnX¢'". ,GaA`^' -i fi �p N'�`® i'^'� 3*+, rr e t t. 'frry z, ;.,.�N• :.' . i r yµ i mss. y ew ,,. s F� A�3N=.°".a .1 4. "`40-2 r " .,.'-r *' ^`-*- ���"v ; a� urtA",,s,::;. ee+K;,m:*C• h:.' _ YW+ x4,,.: S� y':St` ^ate, � ."' .:. `" "de :v.. ,e#Gt"' i .'', tk+d yyY ` i4i`A c., i .il: i ,. ' .4 ° 1.,I4,4 - '' 'g - L a ‘14,-,..90.9'm '''r;,-.44.4W4'144-4xr^4`-� '4'* '''''*4...S.'.. .ti u';»7Nfia�v;€ 4, t< A + � �e t `�' 74t440 1t.4 .?. ' .i ix .. -) , dlkfi......s:'!c4� .. .,. 4C, ,:f• �f ria*+ ., r - . . .«..shM',"Fk 't: ...u- � F�?,"` _D;_ .. V so �[ o �`'',... 41. \ 1 :\\\ -) NOg II le 1 i ir `i l .. ,:.•,'.•;..,;5''..:4 Elf M tom+:. '-- �-1�p F.2:-I:;:',-,, s a "t"�" r , o �� ';', t NJ i I 8. 20 :>...c • A?:' A • y 1 • rye t �t! :3 g =t i"� `V� �.. St' 4 Y r ii i f� +z^•i `� f ~ n / i 'i tF 4, ti. i'ls�_+71_S" =UiC.`.. ` ._�,.�t a� d as F • prilpf ,._. _ ( ,, . ,.,_____,,..... r • :._ ..••••••,i -: tt►iiip,A i, ����� Ica s �"1,s. A 'ter r tsr. r p /"- i �`\`cam iu , kl tt x /� . `ir/ uI1. iffe1.,r—,,,...7, „,.. le ( / , KCJL IDA `yid try f• ,/,:e.. �, Ip .]G e j li ':' • ' Allh .'• : . N. , , ...j . • fL-- AFJ '4701,',:..,..:-1 ,..,,,e...Virs Aet. . 12,,, i 7 ,tkIa ` .._ _r"/ f?M1• 10 I a� ,o� _�'_'S.`ad t'". ` ii ;fi c 1�t 1L`JL6 mm.♦ s te+r' r a:a...4o' .7N \t, '.4::4, i : *fir Legend `"' a 1500 3000 Feet 1-ZS MUD Arai Oa rdrry r1 LMUrq Me Facts..-L.r.rt trtrdty ®Torn/Elty Mmepotlas • ..1 Employment Center-IRO Yrtawlty Raglad Pak Carty gn.,eay Erring Rood Regional Cmamrdd-Mnedtr lethality e Ltirrrn.rrlti Park Prepared E® L•�--�Airrr�Grtlr-taw btnsity p\ Rrgkrxd Trd �j/�J�`•1 L lorbl(krkeod Pair Sierra Other m il Reside ntiai y! - Salon Tra o.nter Una Try �, A �y Cantor 1-25 Mixed Use Development Area Structural Plan Map 2.1 Structural Land Use Map ' SEPT 3, 2001 11 TN\ Post Office Box 471 •Boulder,Colorado 80306 Boulder Land Use Department County Courthouse Annex 2045 13th Street• 13th&Spruce Streets• Boulder.Colorado 80302•(303)441-3930 • April 30,2001 The First Christian Church of Longmont 10345 Ute Highway Longmont,CO 80501-9737 Re: Noxious Weeds on Property with Tax ID#51935 Located at 10345 Ute Highway Dear Property Owners: The Boulder County tax records indicate that you are the owners of record of the above referenced property more particularly described as parcel#1205-22-3-00-008 in Section 22 of Township 3N and Range 69W in unincorporated Boulder County,Colorado. This letter is being sent to you to remind you that in the past it was reported that you have Canada thistle (Cirsium arvense)and other noxious weeds growing on your property. These noxious weeds are defined by the Boulder County Noxious Weed Management Plan. You are responsible for seeing that these and all other noxious weeds on your property are controlled. If these or other noxious weeds remain on your property after May 15,2001,I will request that the Local advisory Board take action at a regularly scheduled public meeting to authorize the Zoning Inspector or designee or any duly retained independent contractor to enter on the property,and expend County funds to manage the noxious weeds. You will be billed the entire incurred costs, including up to 20 percent for the inspections and other incidental costs. I am enclosing Section 4-102 Management and Enforcement—Properties Not Owned by the County for your perusal. Please read section(C-3)for the appeal process regarding this letter. Feel free to call me at(303)441-3930 if you have any questions. Sinc rel Ed Meacham Zoning Inspector \ Jana L..Mendez Ronald K.Stewart Pal Danish Canty Commissioner County Commissioner - County Commissioner ner 11 a Post Office Box 471 •Boulder,Colorado 80306 Boulder Land Use Department Count Courthouse Annex 2045 13th Street• 13th&Spruce Sheets•Boulder,Colorado 80302•(303)441.3930 November 13, 1998 First Christian Church 10345 Ute Highway Longmont, CO 80501 Att. Harry Lozinski Dear Mr. Lozinski, It has come to the attention of the Building Division of the Boulder County Land Use Department that several trailers have been moved onto your property. The purpose of this letter is to inform you of permit requirements for temporary structures as well as possible Land Use Code violations. If your intent is to have these trailers on this property for temporary use, a permit from the Boulder County Building Official is required. (Section 106.1 of the Boulder County Building Code) it is important to note that this permit must be issued prior to the temporary structures being on site. (Section 106.1 Boulder County Building Code) Please contact me at your earliest convenience so that a satisfactory resolution can be reached. Information needed to process permits applications include but are not limited to, intended use of the structures, location of the structures on the subject property as well as a statement regarding the length of time the structures are to be used. I am faxing this letter as well as sending by fast class mail so that you can be aware of the potential legal problems which could arise should these permits not be issued. Res ctfully, 111164(6 erald D. George Chief Building Official cc Graham Billingsly,Director, Boulder County Land Use C. Jan Lord,Assistant Boulder County Attorney John Gaddis Ray Rogers Jana L.Mendez Ronald K.Stewart Paul Danish Cody Commissioner County CormaWoner County Commissioner I 1 Post Office Box 471 •Boulder,Colorado 80306 Boulder Land Use Department County / Counts• Arnex / 2045 13th Street • 13th&Spruce Streets•Boulder,Colorado 80302•(303)441-3930 June 30, 1998 First Christian Church 10345 Ute Highway Longmont CO 80501 Re: Canada Thistle and Illegal Sign I am faxing you this letter today because it was reported to this office that you have Canada thistle growing on your property and that you have erected an illegal sign for"The Secret Garden"play at the church. I am requesting your assistance in correcting these matters immediately. The Boulder County Weed Management Plan,as authorized by the Colorado Revised Statutes,has declared that Canada thistle is a noxious weed. You must have it cut immediately and the stalks removed to prevent it from spreading. Also,remove the sign as soon as possible. Please call me at(303)441-3930 so we can begin development of a weed management plan for your property. If you desire,I can drop off a copy of Article 13-Signs from the Boulder County Land Use Code so you can avoid any future violations. I am contacting you in this informal manner since we have been in contact before and I ant confident you will correct these violations. Jan Rundus,Assistant County Attorney,may contact your counsel regarding these matters. Thank you for your cooperation. Sinc ly, Meacham Zoning Inspector cc: Graham Billingsley,Land Use Director C.Jan Rundus,Assistant County Attorney • Jana 1.Mendez Ronald K.Stewat Paul Danish Canty Convnitsoner Canty Commissioner County Commissioner arr r Post Office Box 471 •Boulder,Colorado 80306 Boulder Land Use Department County Courthn.ea Amex 2045 13th Street • 13th&Spruce Streets•Boulder,Colorado 80302•(303)441-3930 August 14, 1997 The First Christian Church of Longmont 10345 Ute Highway Longmont CO 80501-9737 Re: Notice of Zoning Violations on Propertywith Tax 11)#51925 Located at 10345 Ute Highway Dear Property Owner: The Boulder County tax records indicatethat you are the owners of record of the above referenced property more particularlydescribedas parcel#1205-22-3-00-008in Section 22 of TownshipII and Range 69 in unincorporated Boulder County, Colorado. This is in a district that is zoned Agricultural(A). Due to several complaints, on August 13, 1997,I conducted an inspection of the above referenced property. The inspection revealed that you are in violation of Article 3-100(B-1-1)and Article 4-102(B-6-c)and(B-10-a)of the Boulder County Land Use Code for the following reasons: 1. Over 50 cubic yards of material have been moved on the property without having a grading permit 2. There is a day care center being operated on the property without having completed a special review with the Land Use Department as required under Article 4-506(C)Day Care Center 3. There is a miniature golf course being operated on the property without having completed a special review with the Land Use Department as required under Article 4-510(D)Outdoor Recreation. The purpose of this letter is to provide you with official notice and the opportunity to correct these and any other violations within 30 days pursuant to Section §30-28-124 of the Colorado Revised Statutes. Please,within 30 days after the date of this letter,either correct the above-refereaed violations,or contact the Land Use Department to arrange for a special review pre-application conference with one of the plannersA single special review process can review all these and any other violations such as special events,signs,etc. A member of our staff will reirspect the property again after 30 days to determine if the violations remain. If the violations remain, civil remedies are usually sought by the County Attorney's Office pursuant to applicable law. Criminal charges could result in the churchbeing fined up to $100.00 for each day that the violation remains or by such other remedy as specified in the Colorado Revised Statutes and the Boulder County Land Use Code. • Jars L.Mendez Ronald K.Stewart Paul Danish County Commissioner County Commissioner County Commissioner • RECEIVED Philip Duclos fi6iCfGIVG 12968 Hillcrest Drive JUL 3 1 1998 cou[�ti°Cot i ir3ifflJ ^ Longmont, CO 80501 LAND USE DEPT. JUL 3 U 1998 July 27, 1998 REC'D BY TIME RE: First Christian Church Petition for Annexation Boulder County Commissioners Box 471 Boulder,CO 80306 Greetings: A meeting was held on July 7, 1998 among the residents of the Willis Heights subdivision to discuss the Petition for Annexation that was filed by First Christian Church (FCC) on December 15, 1997. Attached are our comments on that plan. Please feel free to contact me either at the above address, at 303-651-0478 or pjd@clouds.com. eg Philip uc os • 11 1. Post Office Box 471 •Boulder,Colorado 80306 Boulder Land Use Department County Courthouse Annex 2045 13th Street• 13th&Spruce Streets• Boulder,Colorado 80302 •(303)441-3930 November 7, 1995 First Christian Church 10345 Ute Highway Longmont, CO 80501 Sun Construction 1232 Boston Ave Longmont, CO 80501 To whom it may concern: The zoning office has received your application for a remodel and has placed it on hold. Our records indicate that the existing structure is currently "nonconforming" and that there is an active zoning violation on the site for grading without a permit. Either one of these conditions would prevent the zoning office from approving the permit. "Nonconforming Uses" are existing uses which do not meet the current requirements outlined in the Boulder County Land Use Code. Such uses can continue at their present level, however further expansion cannot be granted permits. The parcel would then need to be brought into compliance with the code before the issuance of building permits could start again. First Christian Church is considered nonconforming because of criterion laid out in Article 4-102(F)(2) which requires a Special Use when a use possess occupant loads greater than 100 persons or generates traffic in excess of 150 average daily trips (75 round trips). Other provisions of Article 4-102(F)(2) may apply as well but have not been determined as of this date. The church must therefore obtain a Special Use to come into compliance with the code. ' The grading without a permit violation was to be resolved by obtaining a grading permit, which also is being held up pending the Special Use approval. • In summary, Building permit #95-2055 for a remodel will be placed on hold until a Special Use is obtained and the grading permit granted. The permit can then be reactivated. Sincerely, a Zoning Inspector Jana t.Mendez Ronald K.Stewart Pass Danish County Commissioner County Commissioner County Commissioner /I t Post Office Box 471 •Boulder.Colorado 80306 Boulder Land Use Department County Administrative Services Building 2040 14th Street• 141h&Spruce Streets•Boulder,Colorado 80302•(303)441-3930 August 18, 1995 First Christian Church 10345 Ute Hwy. ' Longmont, CO 80501-9737 Re: Zoning Violation, 10345 Ule Hwy., parcel number 1205-22-3-0-008 Dear To whom it may concern: On July 17, 1995, an inspection of the above referenced property, of which you are the owner of .ecotd, • ' revealed that you are in violation of Article 3-100(B)(F), 17-300, and 7-1600 of the Boulder County Land Use Code for the following reasons: •Grading (volleyball courts)in excess of 50 cubic yards without a Grading Permit or Limited Impact Special Review. •New 120+ square foot structure without a permit. •Lights shining onto neighboring properties on the east of the church. • Grading and building permits must be obtained for the volleyball courts and accessory structure. The lighting needs to be redirected or screened (possibly with a visor). The purpose of this letter is to provide you with official notice and the opportunity to correct the violation pursuant to C.R.S. 30-28-124. Your property will be inspected again thirty days after the date of this letter. If the violation(s) described above have not been corrected, I will consider referring the matter to the Boulder County Attorney for appropriate legal action. Please be aware that under the statute referred to above, the County Attorney is responsible for the enforcement of the Boulder County Land Use Code and is authorized to file either civil or criminal law suits against violators to compel the abatement of zoning violations. This letter also is a decision of the County Zoning Administrator based upon and made in the course of the administration or enforcement of the Boulder County Land Use Code. If you are aggrieved by this decision and wish to challenge it, you must file a written appeal with the Zoning Administrator, with payment of the required appeal fee ($100 as of January 23, 1995), which the Zoning Administrator must receive no later than thirty days after the date of this letter. Any appeal filed will be heard and decided upon by the County Board of Adjustment under Article 26 of the Boulder County Land Use Code and the Supplemental Rules of the Board of Adjustment. If you do nut appeal, this decision is final. If you have any questions, please contact me at 441-3930. Sincerely, �.�/✓�-- Glen Segrue J • Zoning Inspector cc: Boulder County Attorney's Office Jana L Mendez Ronald K.Stewart Homer Page County Commissioner County comnsloner County cmmWoner First Christian Church Annexation Petition Neighborhood comments Willis Heights Subdivision We are opposed to the annexation of First Christian Church (FCC) , Willis Heights or any property to the North of Hwy 66 into the City of Longmont. We believe that annexation of any property to the North of Hwy 66 into the City of Longmont will result in an immediate negative impact upon the residents of Willis Heights . We believe these impacts will be in the form of - traffic noise dust trespass lighting view obstruction urban sprawl Many of us moved out of the city to escape these hazards . We are not pleased to find the threat of these in our own backyards . In the particular case of the FCC petition, we believe that the impact to us would be acute and offer the following comments : The FCC has a serious traffic problem. However the annexation plan provides no solution and the Design Review Committee (DRC) reports that no such problem exists . The members of the DRC are invited to attempt to make a left turn from Hillcrest Drive onto Hwy 66 almost anytime during the day on Sunday to experience this non-existent problem first hand. The traffic solution provided in the annexation proposal, like many aspects of that proposal, offers changes at some later time when future development occurs . Offering to provide solutions to problems which exist today at some undefined time in the future is unacceptable and should be rejected by the DRC. The traffic solution proposed, at some future date, is to spread the traffic problem around to 95th Street, Hwy 287 and any road from the North which might interconnect with Willis Heights . This also is unacceptable and it is silly to suggest that some Page 1 of rl future road to the North will be better able to handle the congestion when Hwy 66 cannot. It is clear that the FCC ' s traffic problems currently impact Willis Heights and the other residential neighborhoods all along Hwy 66 . Expanded facilities and increased usage will only aggravate this serious situation. The FCC needs a workable traffic solution right away and this problem must be addressed regardless of the status of FCC ' s Petition for Annexation. The FCC has shown repeated disregard for its impact upon its neighbors throughout its construction and operation. This has been documented in the repeated complaints of Willis Heights residents and enforcement actions by Boulder County. Further development of the FCC property, as outlined in the annexation plan, will extend the duration of the impact over a greater number of hours and days . We are opposed to any expansion of usage of the FCC facilities . The FCC has quite a number of outstanding zoning violations with Boulder County and has been subject to enforcement actions . We believe that these issues should be resolved with Boulder County before any action is taken by the City on the petition. Increased activity at the FCC has resulted in increased incidents of trespass. While attracting church-goers during the day, it seems to attract troublemakers at night. Expansion of the use of church facilities will increase these incidents as will the construction of a greenway along Rough and Ready Ditch. The FCC plan for a greenway along Rough and Ready ditch is poorly designed with no public access on either end. The South end of the proposed greenway dead-ends into private property which already suffers from increased trespassing pedestrian traffic to and from the FCC. Although illustrated on the Longmont Area Comprehensive Plan (LACP) , the proximity of the FCC facilities to the ditch and surrounding properties make this area unsuitable for public access . The proposed zoning for the FCC property is El. The FCC use would be a conditional use for this zoning and, in fact, fails the following conditional use criterion . defined in section 19. 14 .020 of the City of Longmont zoning code: A, C, E, F, G, H, I, J, O, T and U. To date the FCC has taken no steps to mitigate its impact Page 2 of .8'9 on its neighbors and it seems unlikely to in the future. Many of the improvements outlined in the FCC ' s plan are deferred until future development. There is no timetable or plan for implementation. In short, the FCC will do whatever it wants whenever it feels like it . This is hardly good development planning and should be addressed by the City of Longmont in the Design Review Committee. The FCC should be prepared to address its traffic, utility and noise problems immediately and should submit a plan to Boulder County to do so. While the FCC may make its facilities available to the City or others on whatever basis it chooses, the facilities are not public and remain under the control and responsibility of the FCC. As such they can hardly be counted as a benefit to the City or community since access can be denied or constrained at any time for any reason. The FCC is clearly a facility that wants to expand. Some residents have raised the question of whether the FCC is a church or a dinner theatre. The existing structure is overbearing, oversized, blocks views of the mountains and contributes only an unsightly wall and HVAC unit to its neighbors. It detracts from the peace and quiet of rural Boulder County with unauthorized construction and special use activities and clogs our roads with -- traffic jams. There are reasonable limits placed on facility usage and these limits were exceeded long ago. While annexation of the FCC property into the City of Longmont clearly benefits the FCC it also clearly benefits no one else. \ The residents of Willis Heights are concerned about FCC ' s Petition for Annexation and other growth issues before the City of Longmont and would like to be kept informed of progress on these issues . Page 3 of Si Hillcrest Drive Please put your name on the line corresponding with your address . 12625 Hillcrest Drive 12626 Hillcrest Drive 12651 Hillcrest Drive 12652 Hillcrest Drive 12675 Hillcrest Drive 12676 Hillcrest Drive 12694 Hillcrest Drive 12695 Hillcrest Drive diiei 12706 Hillcrest Drive 12707 Hillcrest Drive •. -r-..j-' ' C 2_ _ ,ca u, 12736 Hillcrest Drive 12737 Hillcrest Drive // ' / _ 12773 Hillcrest Drive �cA.- c `k_ „ Ccvc�4 12797 Hillcrest Drive Aw .Q 'i.y �� 12798 Hillcrest Drive 12809 Hillcrest Drive J/'� w _ 12818 Hillcrest Drive Ait tar c[¢¢t 12838 Hillcrest Drive 12856 Hillcrest Drive 12874 Hillcrest Drive 12875 Hillcrest Driveate 12895 Hillcrest Drive ` Cc� }e� .�J1(i 12911 Hillcrest Drive 12941 Hillcrest Drive 12950 Hillcrest Drive 12953 Hillcrest Drive J en.font- +-1764 ijo � , n e� 12963 Hillcrest Drive J 12968 Hillcrest Drive d 12969 Hillcrest Drive 1294 Hillcrest Drive 12988 Hillcrest Drive `4- 12944 Hillcrest Drive 0} i O•177c� ( e rnitok isIII H - t w ,1 all (a a9 j 2 � DauLtOe, Tin Z- /a 987 " � P e 5 of Willis Heights residents comments on proposed FCC Annexation Plan. Columbine Drive Please put your name on the line corresponding with your address . 10525 Columbine Drive 12651 Columbine Drive 12652 Columbine Drive 12671 Columbine Drive 12672 Columbine Drive 12691 Columbine Drive 12692 Columbine Drive 12724 Columbine Drive 12725 Columbine Drive 12726 Columbine Drive (.ns <_ rf.t - 12744 Columbine Drive v / (� 12745 Columbine Drive l / �1.�� at4P: 12753 Columbine Drive 12756 Columbine Drive �o (tc, •�-- 12764 Columbine Drive 12765 Columbine Drive 12783 Columbine Drive 12784 Columbine Drive 12785 Columbine Drive 12795 Columbine Drive O y 7 Pe•get.cis w � 12827 Columbine Drive � 12828 Columbine Drive 12856 Columbine Drive 12877 Columbine Drive 12878 Columbine Drive 12885 Columbine Drive 12886 Columbine Drive 12890 Columbine Drive 12891 Columbine Drive 12892 Columbine Drive S x46.4 c t 12899 Columbine Drive 7/��12919 Columbine Drive �� _r 4&l iel 12939 Columbine Drive 12958 Columbine Drive 12984 Columbine Drive 12987 Columbine Drive 12433 clou7LZNE afive q of r Willis Heights residents comments on proposed FCC Annexation Plan. Parkridge Avenue Please put your name on the line corresponding with your address . 10541 Parkridge Avenue 10561 Parkridge Avenue 10597 Parkridge Avenue f 10599 Parkridge Avenue I /9 10631 Parkridge Avenue cry ( e (_off Q wJ 10651 Parkridge Avenue 10656 Parkridge Avenue 10Oi Pcgk lOn P. JEntde- a,,;, /,, 44nvn7n� Page 6 of .8'1 Willis Heights residents comments on proposed FCC Annexation Plan. Waterbury Road Please put your name on the line �� corresponding with your address . /�12794 Waterbury Road ee6 4 /3;c Paoscc2. 12795 Waterbury Road 12825 Waterbury Road 12826 Waterbury Road 12838 Waterbury Road 12853 Waterbury Road .-• , 12856 Waterbury Road 12875 Waterbury Road 12876 Waterbury Road 12877 Waterbury Road 1284 Waterbury Road a�'Ytj 124 S31sD'/,12928 Waterbury Road12946 Waterbury Road1.'/Z2A_7 l uleoa 10561 Waterbury Road 10597 Waterbury Road 10599 Waterbury Road 10631 Waterbury Road 10651 Waterbury Road 10656 Waterbury,Road Page 7 of ,81 Willis Heights residents comments on proposed FCC Annexation Plan. Woodland Drive Please put your name on the line corresponding with your address . 12649 Woodland Drive 12650 Woodland Drive 12669 Woodland Drive 12670 Woodland Drive 12689 Woodland Drive 12690 Woodland Drive 12721 Woodland Drive hid C7,--( 6- `d Chi, &.,r L111:4-2-a756- 12722 Woodland Drive 12741 Woodland Drive 12742 Woodland Drive 12761 Woodland Drive 12762 Woodland Drive 12781 Woodland Drive 12782 Woodland Drive • Page 8 of.81 Willis Heights residents continents on proposed FCC Annexation Plan. Grandview Please put your name on the line corresponding with your address . _12---PP-1 Grandview 15Ci3 4 /≥L-.T,.4 pia-io,t4 F. 7 7 (o $ 3 6 J 113 Grandview CrAff�! L KA 517cf-Pc&' - 7251 Grandview �cQGc--.>J �0/ C-kanfl 7 7&21,3 Grandview Grandview Grandview Grandview Grandview Grandview Grandview Grandview Grandview Grandview Page 9 of 9 Willis Heights residents comments on proposed FCC Annexation Plan. Hello