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Home My WebLink About20032324.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: BB NAILS 1525 MAIN ST UNIT B-3 WINDSOR, CO 80550 DESCRIPTION OF PROPERTY: ACCOUNT#: P2016702 PARCEL #: 080719006006 - WIN 1HS L4 BLK1 HOEHNE 1ST FILING 1525 MAIN ST B-3 WINDSOR 80550 WHEREAS, the Board of County Commissioners of Weld County, Colorado, convened as the Board of Equalization for the purpose of adjusting, equalizing, raising or lowering the assessment and valuation of real and personal property within Weld County, fixed and made by the County Assessor for the year 2003, and WHEREAS, said petition has been heard before the County Assessor and due Notice of Determination thereon has been given to the taxpayer(s), and WHEREAS, the taxpayer(s) presented a petition of appeal of the County Assessor's valuation for the year 2003, claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner being present, and WHEREAS, the Board has made its findings on the evidence, testimony and remonstrances and is now fully informed. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, acting as the Weld County Board of Equalization, that the evidence presented at the hearing clearly supported the value placed upon the Petitioner's property, after review by the Weld County Assessor. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated to the Weld County Assessor by law. The assessment and valuation of the Weld County Assessor shall be, and hereby is, affirmed as follows: ACTUAL VALUE AS DETERMINED BY ASSESSOR Land $ 0 Improvements OR Personal Property 16,781 TOTAL $ 16,781 2003-2324 AS0055 RE: BOE - BB NAILS PAGE 2 BE IT FURTHER RESOLVED that a denial of a petition, in whole or in part, by the Board of Equalization may be appealed by selecting one of the following three options; however, said appeal must be filed within 30 days of the denial: 1. Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's (CBOE's) decision to the Board of Assessment Appeals (BAA). Such hearing is the final hearing at which testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the Court's decision. No new evidence can be introduced at the Court of Appeals. (Section 39-8-108(10), C.R.S.) Appeals to the BAA must be made on forms furnished by the BAA, and should be mailed or delivered within thirty (30) days of denial by the CBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: 303-866-5880 OR 2. District Court: You have the right to appeal the CBOE's decision to the District Court of the county wherein your property is located. New testimony, exhibits or any other evidence may be introduced at the District Court hearing. For filing requirements, please contact your attorney or the Clerk of the District Court. Further appeal of the District Court's decision is made to the Court of Appeals for a review of the record. (Section 39-8-108(1), C.R.S.) OR 3. Binding Arbitration: You have the right to submit your case to arbitration. If you choose this option the arbitrator's decision is final and your right to appeal your current valuation ends. (Section 39-8-108.5, C.R.S.) Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent. You and the CBOE select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located will make the selection. 2003-2324 AS0055 RE: BOE - BB NAILS PAGE 3 Arbitration Hearing Procedure: Arbitration hearings are held within sixty days from the date the arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records, documents and other evidence. He also has the power to administer oaths, and all questions of law and fact shall be determined by him. The arbitration hearing may be confidential and closed to the public, upon mutual agreement. The arbitrator's written decision must be delivered to both parties personally or by registered mail within ten (10) days of the hearing. Such decision is final and not subject to review. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the CBOE. In the case of residential real property, such fees and expenses cannot exceed $150.00 per case. The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 4th day of August, A.D., 2003. BOARD OF COUNTY COMMISSIONERS �® WE COUNTY, COLORADO ATTEST: fa " *'/��!///�� AYE vi E. on , Chair Weld County Clerk to the Board AYE Robert D. Ma en, Pro-Tem ]��j• lerk to the Bo- = AYE . J. ie TO FORM: r 1861 rl `flap tll�� -?. .LEI-,uF (NAY) William H. Jerke Cf!�" ,�(�I •� j`; C.�! ty Attorney / �B IA( � ( (AYE) Glenn Vaad Date of signature: 2003-2324 AS0055 NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR f 1400 NORTH 17th AVE. t 15251MAIN4STLBKI3HOF, IE VEDHONE(97o 3533845,ECT,CO 83650 h1 (fiiDe J U L 1 6 2003 COLORADO OWNER: BB NAILS WELD COUNTY ASSESSOR Greeley, Coloracn BR NAILS 5067 1525 MAIN ST UNIT B-3 PARCEL 080719006006 ACCOUNT P2016702 WINDSOR, CO 80550 YEAR 2003 The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that your property should be included in the following category(ies): If your concern is the amount of your property tax,local taxing authorities(county,city,fire protection,and other special districts)hold budget hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information,giving particular attention to the specifics included on your protest, and has determined the valuation(s)assigned to your property. The reasons for this determination of value are: We have not received complete information to change the asset list for your account . Please supply the information within 10 days . We will consider an adjustment when the information we requested is received. Please provide our office with an accurate listing of all assets in use as of January 1, 2003 , including original costs and year acquired. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW • PERSONAL PROP 16781 16781 • dA i"D L fJ Ll_ TOTALS $ $ 16781 $ 16781 APPEAL DEADLINES: REAL PROPERTY-JULY 15,PERSONAL PROPERTY-JULY 21. If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration,39-8- 106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. By: StanlevF. Sessions 07/09/2003 WELD COUNTY ASSESSOR DATE 15-DPT-AR Form PR-207-87/03 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 5 fhr real property(land and buildings) and personal property(furnishings, machinery, and equipment) 39-8-104 and 39-8-_ 107(2), C.R.S. • APPEAL PROCEDURES: If you choose to appeal the Assessor's decision, mail or deliver one copy of this completed form to the County Board of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 15 FOR REAL PROPERTY, AND JULY 21 FOR PERSONAL PROPERTY. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970)356-4000 Ext. 4225 NOTIFICATION OF HEARING: You will be notified of the time and place set for the hearing of your appeal. COUNTY BOARD OF EQUALIZATION'S DETERMINATION: The County Board of Equalization must make a decision on your appeal and mail you a determination within five r-o ,Board a r decisions b August 5. business days of that decision. The ..�..i j ..Car.. must conclude its and render .�"y"�ugLS. TAXPAYER RIGHTS FOR FURTHER APPEALS: If you are not satisfied with the County Board of Equalization's decision you must file within thirty days of the County Board of Equalization's written decision with ONE of the following: Board of Assessment Appeals (BAA): Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, (303)866-5880. www.dola.colorado.gov/baa District Court: 9th Avenue and 9th Street, P.O. Box C Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board of Assessment Appeals by September 11. TO PRESERVE YOUR APPEAL RIGHTS,YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION In the space below,please explain why you disagree with the Assessor's valuation. IN ACCORDANCE WITH 39- 8-106(1.5), C.R.S., IF YOU APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. -4' 1 PocliCGr& C44<"S 2K /700 c 31/OO Oryini TAb/a. lX .30c 3op / i/ T44/Q- 7X )60 = / 7S0 coma, /X -2oo = and Cusko,.,ar• C./wors 7K 70 = 419 o c.c Tsb/t- i x (.?t, is Nr /o cAq;r _ / X 3� 3op P v� s 7x 30 ale D.sO/qy Case Cu5'1o,ar 14/41I<%n9 CAa7rs-[/J 221CIS a /�� k)vC%ny 8ed / x�� ^�� vO� ///yyyo2So o?SO SIGNA IURE OF PEmIONt re<�-' I)AIL -flares no cony ft,... SA of ,s /Co,71/. to-ict 75 7, (6,1-(1 00 in 1/okg_ P/eGSQ fix Me nu n hers r tie . A11 boux_c l,S- ' n c2ool. APPRAISAL REPORT OF PERSONAL PROPERTY FOR COUNTY BOARD OF EQUALIZATION BB NAILS PETITIONER V.S. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT SCHEDULE NUMBER: P2016702 LOG NUMBER: 5067 DATE: AUGUST 5, 2003 TIME: 9:00AM BOARD: CBOE PREPARED BY DUANE M. ROBSON Of iir°3 Signature Date ASSESSOR'S OFFICE STAFF APPRAISER ASSESSOR VALUE $16,781 January, 2002 BB Nails receives their first Personal Property declaration, but fails to complete and return. July, 2002 BB Nails receives a second request for a listing and is also informed that a BIA would be placed on the account if they choose not to respond. (Page 2) August 9, 2002 I attempt to audit the business. Mr. Ly does not allow me a walk-thru, but instead, insists I speak with his accountant. August 13, 2002 I spoke with Mr. Ly's accountant, who promised to fax the information to our office. September 25, 2002 I again spoke with Mr. Ly's accountant, who again promised to fax the information to our office. October 15, 2002 Left message with accountant that we would be placing a BIA on the account. November 12, 2002 A BIA is placed on the account. (Pages 3-7) December, 2002 Mr. Ly receives a Notice of Value for $16,950. January 2003 Mr. Ly calls to question his tax notice. I explain that he will be receiving another declaration in the next couple of weeks, and he should fill it out and return it to our office. The BIA will be taken off when we receive an accurate list of equipment. Mr. Ly failed to return the listing. June, 2003 Mr. Ly receives his 2003 Notice of Value for $16,781. He files a timely protest. (Page 8) July 9, 2003 Mr. Ly's protest is denied. An explanation included with the denial asked Mr. Ly to provide an accurate list of equipment, including the acquisition cost and the year acquired. (Page 9) July 16, 2003 Received our notice of denial back from Mr. Ly with a hand written list of equipment and their value on the reverse side. (Page 10) July 16, 2003 Sent Mr. Ly a letter explaining why I would not accept his list, and that he should continue with the appeal. (Page 11) July 21, 2003 Mr. Ly called to ask why I would not accept his list. I explained that it was inaccurate, it had approximate values, and did not list a year of acquisition. I asked Mr. Ly for an IRS depreciation schedule or receipts and invoices to support his value. He told me he didn't have an IRS depreciation schedule, and that his receipts were personal and private. I informed Mr. Ly he would have to further his appeal with the CBOE. (Page 12) • Applicable State Statutes (Pages 13 & 14) l l) • 6 OFFICE OF THE WELD COUNTY ASSESSOR PHONE(970)3A 845, 3650 FAX(970)304-6433 WEBSITE:www.co.weld.co.us ' WELD COUNTY ADMINISTRATIVE OFFICES • 1400 N. 17TH AVENUE O GREELEY,COLORADO 80631 • COLORADO JULY 29, 2002 BB NAILS 1525 MAIN ST. #B3 WINDSOR, CO 80550 LOCATION: SAME ACCOUNT NUMBER: P2016702 Dear Property Owner: After review of your 2002 Personal Property Account, we havefound that we_have not received a Declaration Schedule or Property Asset Listing. In accordance with 39-31.119.5, C.R.S., you are required to provide a complete detailed listing of all machinery, equipment, and other personal property at this location. The listing must include a description of the equipment, the yeaz acquired, and the original installed cost. "' Please keep in mind, the accuracy of your assessment relies primarily upon the thoroughness of your filing.This letter constitutes a second request for this information. Should you choose not to respond, your valuation will be based on a BIA, or Best Information Available. (A BIA is an average value of like businesses of similar size.)As always,your Personal Property account is subject to audit. Please respond to this request within five working days by either phone, fax, or mail. If you have any questions,you may contact Duane M. Robson at(970) 353-3845 x 3693. Thank you in advance for your cooperation. • Sincer y essions Weld County Assessor Description Quantity Value Total Client Chairs 7 $350 $2,450 Tech Chairs 7 $199 under$250ea Nail Stations 7 $1,000 $7,000 Pedicure Stations 2 $2,500 $5,000 Reception Desk 1 $500 $500 Furniture $1,500 $1,500 Couch 1 Easy Chair 1 Coffee Table 1 Waiting Area Chairs 8 $30 under $250ea Television (Appox 30") 1 $500 $500 Stereo 1 ??? Neon Signs 2 ??? Total $16,950 DESKS Page 2 of 4 rr - -- REC Rem De*with Wave Design Check writing top, 1 Drawer$6,45.00 • k4.4C • I ► j ti d i kti,54 t • • it t. kgv 7 Reception Desk w rou 'Sides,i drawe ' zi,� $620100 • • fxp�r 'i'. •'tFrk��3irt�o0 �*₹Xfi. • •p Wish WW1 Round Stdoeit,One Drawer $785,00 http://www.bsfi.com/receptiol.htm 12/04/2002 • untitled Page 1 of 2 • 1,W h r� xyo 7,} r W Y 1 { • 7O "-` I1 r giGQ eS 1 Marti Angle 9268V Vented Manicure Table Also available non vented. Mow 4 to 8 weeks for delivery. 5n�.N E.UWMENT INTrn::,;, iVNPI u•q s.rvagran• aa•' \ SEI Price Sale Price $1535.0O $1228.00 ACKAGE PRICING AVAILABL ASK FOR DETAILS I!! http://www.salonequipmentintl.com/indexfolder/manicure/9268v/index.html 12/04/2002 1 ' Salon Depot : Pedicure Spas and Equipment Page I of 2 . ask " & . , 1 1kh1_Y f 'h . � • y[[tdd3i''��s Pedicure Spas and Equipment Page Number < 1 2 3 > Contact Salon Depot Click Image for Details Click Image for Details ET Petite - Pacific Stool '''Ns Portable Footspa Adjustable dilim % Only$995.00 Only $124.99 1 A S&H$35.00 S&H $16.00 El ET Petite -- r.-,,-.)4, ,12 �V : ' _} Quail Client Chair ,, ,,. Pedicart* Only $395.00 r; Only $169.95 414 II S&H$22.00 S&H$40.00 Pedex Pedi Board Plus Pedicart a' - , Pedicart with Only $299.95 .4. footbath holder S&H$35.0O i~� ,; Only $239.95 S&H$28.00 • Pedi Board PlusTic f ti ! Euro Palm with Backrest Chairs Pedicart with ,%,,I 1I I,� , Prices starting at footbath holder _.;i Only $149.00 Only$299.95 f ns S&H$18.00 S&H$28.00 '.,: Page Number < 1 2 3 > Contact Salon Depot http://www.salondepot.com/catalog.php?category=Pedi_Equip&page=2&base_type=0&cc... 12/04/2002 • SpaEquip.com: Pedicure Stations Page 1 of 2 T. _._ Facial & Skin Care A Mass` dy$t Dr �k ,.Hydrotherapy Mtanlcure�Pedreure Reception Locker Supprfes Treatments Body Treatments &Wet Treatments & Salon & Retail Room & Implement Pedicure Stations Ampro Pedicure Chair from Gulfstream ,: $2,880.00 $2,420.00 Our Price SKU: GS-AMP _'_ . — F 3 Only 32"wide, this space-saving design offers a fully-adjustable cha _..........._......_.�_. GQ. d, manual back and arm tilt plus forward/backward shift ... i f;" Add to Curt Add to Favorite, Biarritz Pedi Spa from Cosmopro $4,595.00 SKU: CO-91713E Treat your clients to the Biarritz, featuring plush comfort, Italian desic noiseless water pump. For comfort, the adjustable seat reclines and •.--,lit r„,,,,.? • Add to Curt Add to Favorite, .il,,-. Estuary Pedicure Chair from Gulfstream t $3,680.00 $3,490.00 Our Price SKU: GS-EST w ` Only 29"wide, this space-saving design provides high-end features client • in chair with forward ... '' •' Add to Cart Add to Favorite, .4......." Pro Pedicure Chair from Gulfstream $2,850.00 SKU: GS-PRO This new model is an upgrade to the , eaturing a more slendt (29"wide and ure Display.This space-saving desk ,•, rA{.. Add to Curt Add to Favorite, • Solace Altera Pedicure Spa from European Touch $3,695.00 SKU: ET ALT `* The Solace Altera includes an array of features for comfort and eas€ „ newly designed seat of this mid-range model adjusts forward and ba ,, Add to Cart Add to Favorite, Solace Forte Pedicure Spa from European Touch $4,795.00 SKU: ET-FOR .-:-- - Is The Solace Forte is state of the art in comfort, quality, and innovatiol "op'`'. . Ultraleather seat features a remote-controlled 5 motor massage and • �`� Add to Curt Add to Favorit8, http://www.spaequip.com/store/PedicureStations.j sp 12/04/2002 NOTICE OF VALUATION 112872 ,/� PERSONAL PROPERTY LEGAL DESCRIPTION: This Is Not a Tax Bill Stanley F. Sessions WIN 1HS L4 BLK1 HOEHNE 1ST FILING SITUS Weld County Assessor : 1525 MAIN ST B-3 WINDSOR 80550 1400 N. 17th Avenue Greeley, CO 80631 Date: 06/16/03 HEARING DATES: 06/16/03-07/07/03 LOCATION: 1400 N 17TH AVENUE OFFICE HOURS: 8:30-4:30 BB NAILS TELEPHONE NO: (970) 353-3845 x-3650 1525 MAIN ST UNIT B-3 FAX NO: (970) 304-6433 WINDSOR,CO 80550 TAX YEAR: 2003 TAX AREA: 0437 PARCEL NO:080719006006 ACCOUNT NO: P2016702 PROPERTY PRIOR YEAR . CURRENT YEAR INCREASE/ CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE PERSONAL PROP 16950 16781 -169 TOTAL 16950 16781 -169 Parcel# 080719006006 Account# P2016702 To appeal by mail, list your name, address, and phone#below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Weld County ItEC IVED 1400 N. 17th Avenue, 1 An assessment percentage will be applied to the actual value of your propeyy begpre MT are calculated. Personal property is assessed at 29% of actual value (39-1-104(1), C.II�Y SS�. u �r LCUUUU Your personal property was valued as it existed on January 1 the r 'h6lIct eil£irear actual value" represents the actual value of your property as of the appraisal da -Y.-1009 c' ka), C.R.S. The appraisal date is June 30, 2002. The tax notice you receive next January will be based on this value. DOCUMENTATION -.REASON FOR A REQUESTING A REVIEW: / _ .4 /lay/ <a/Dn'5 V4/4Q p1 N17I�Q ( $ /1D1 0.Jer77� T/I&1 ,tutA Ill $rop¢T / �CtX knoo nay a E ;pi enY [S am+ sln�'/�} /6f9SO4 Yho Fegso„ ..✓ply My lean et 54 4o¢ foil "c -S-k r< boCarnSC- Mt 'ace e-onc"*ruclli^nh And 'Mhe i4Ua>1lorJ/ 44\04 J.- 4©p/red "re s S/or¢. $e Ye-47S_ i.s. 6,0.-1- a re p'o&, t a,sa.f conea/. Verification: I the undersigned state the information and facts contained herein to be true to the best of my knowledge regarding the property. Signature: ) / Owner/Agent Date: 71-O3 Address: /S,2¶ 114ejn S,-. BS Daytime Phone #:(17 6 7q-/g7/ l�l • • NOTICE OF DENIAL OFFICE OP COUNTY ASSESSOR i r • 1400 NORTH 17th AVE. a WIN 1HS L4 BLK1 HOEHNE 1ST FILING GRI I45 CO, .3631 41( 4° EY 1525 MAIN ST B-3 WINDSOR 80550 PHONE(970)3533845 17CI.36so • WLIDc OWNER: BB NAILS COLORADO • BB NAILS LOG 5067 1525 MAIN ST UNIT B-3 PARCEL 080719006006 WINDSOR, CO 80550 YEAR ACCOUNT R 0 2003 06702 The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that your property should be included in the following category(ies): If your concern is the amount of your property tax,local taxing authorities(county,city,fire protection,and other special districts)hold budget hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information,giving particular attention to the specifics included on your protest, and has determined the valuation(s)assigned to your property. The reasons for this determination of value are: • We have not received complete information to change the asset list for your account . Please supply the information within 10 days . We will consider an adjustment when the inormation we requested is received. Please provide our office with an accurate listing of all assets in use as of January 1, 2003 , including original costs and year acquired. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW • PERSONAL PROP 16781 16781 TOTALS $ $ 16781 $ 16781 . APPEAL DEADLINES: REAL PROPERTY-JULY 15,PERSONAL PROPERTY-JULY 21. If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration,39-8- 106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. By: Stanley F. Sessions' 07/09/2003 WELD COUNTY ASSESSOR DATE 15-DPT-AR • Form PXb207-87A3 ADDITIONAL INFORMATION ON REVERSE SIDE V✓ YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION The Co_ y Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 5 for real Dro (land and buildings) and personal property(furnishings, machinery, and equipment) 39-8-104 and 39-8-_ 107(2), C.R.S. • APPEAL PROCEDURES: If you choose to appeal the Assessor's decision, mail or deliver one copy of this completed form to the County Board of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 15 FOR REAL PROPERTY, AND JULY 21 FOR PERSONAL PROPERTY. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970)356-4000 Ext. 4225 NOTIFICATION OF HEARING: You will be notified of the time and place set for the hearing of your appeal. COUNTY BOARD OF EQUALIZATION'S DETERMINATION: The County Board of Equalization must make a decision on your appeal and mail you a determination within five business days of that decision. The County Board must conclude its and render decisions by August 5. TAXPAYER RIGHTS FOR FURTHER APPEALS: If you are not satisfied with the County Board of Equalization's decision you must file within thirty days of the County Board of Equalization's written decision with ONE of the following: Board of Assessment Appeals (BAA): Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, (303)866-5880. www.dola.colorado.aov/baa District Court: 9th Avenue and 9th Street,P.O. Box C Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board of Assessment Appeals by September 11. TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE,WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION [n the space below, please explain why you disagree with the Assessor's valuation. IN ACCORDANCE WITH 39- 8-106(1.5), C.R.S., IF YOU APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. Sp4 P..d'cure- CAS;"s 2x /700 = 3400 Cry ny Tab/ca ' Ix 3oc = 3oO /AN lab/a 7 .250 = r Asa couch lx .2e0 = ,goo 7x 7o — "19O �� 746/ l x Re, - ta © €.,,p/oyeQ, c'ti4:rs 7x 30 = 2/O DrspAy CasQ / X 3Qo = 3OO (Qs/0"c r 4/a;,tn9 Cl,a tx '2 X l $ — /44 VJarinp Bed l x ` 2SO a2S O ,TcpzrtaFT i r ,� t� DA IL TAe f.!s no way 1k.- Sher is v�/an aS /t,7' /. (o`?RI / 5 17 (4,1f, OO rn 1/o,yue P/c45c- 4ix94re. nv.n-4ers r rh e . 6 OFFICE OF THE WELD COUNTY ASSESSOR �' AA PHONE(970)353-3845, EXT 3650 �l FAX(970)304-6433 WEBSITE:www.co.weld.co.us ' WELD COUNTY ADMINISTRATIVE OFFICES 1400 N. 17TH AVENUE C. GREELEY,COLORADO 80631 COLORADO BB Nails Attn: Binh Ly 1525 Main St. #B-3 Windsor, CO 80550 July 16, 2003 Dear Mr. Ly, This letter is being sent to you in response to the appeal received by our office this afternoon. You indicate that you are appealing the Notice of Determination that denied your original appeal. I have returned to you the original Notice of Determination,which you had filed with our office. This paperwork belongs to you. I did, however, make a copy for our files, as you had listed your equipment on the backside of the document. On your Notice of Determination, we requested an accurate list of equipment including original costs and the year acquired, and that it be received by our office within 10 days. Your list is incomplete, contains approximate values, and does not give the age of the • equipment. To continue with your appeal,please follow the instructions on the reverse side of your Notice of Determination.PLEASE NOTE -YOUR APEAL MUST BE POSTMARKED OR DELIVERED TO THE CBOE ON OR BEFORE JULY 21, 2003. If you have any questions, or if there is anything else you need,please don't hesitate to call me at(970) 353-3845 x 3693. Sincerely, Duane M. Robson Commercial Personal Property • t 1�1 YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION re County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 5 for re, operty(land and buildings) and personal property(furnishings, machinery, and equipment)39-8-104 and 39-8- )7(2), C.R.S. PPEAL PROCEDURES: you choose to appeal the Assessor's decision, mail or deliver one copy of this completed form to the County - oard of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED N OR BEFORE JULY 15 FOR REAL PROPERTY, AND JULY 21 FOR PERSONAL PROPERTY. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970)356-4000 Ext. 4225 (OTIFICATION OF HEARING: 'on will be notified of the time and place set for the hearing of your appeal. :OUNTY BOARD OF EQUALIZATION'S DETERMINATION: 'he County Board of Equalization must make a decision on your appeal and mail you a determination within five usiness days of that decision. The County Board must conclude its and render decisions by August 5. 'AXPAYER RIGHTS FOR-FURTHER APPEALS: I you are not satisfied with the County Board of Equalization's decision you must file within thirty days of the ;ounty Board of Equalization's written decision with ONE of the following: Board of Assessment Appeals (BAA): Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, (303)866-5880. www.dola.colorado.gov/baa District Court: 9th Avenue and 9th Street,P.O. Box C Greeley, Colorado 80632 • Telephone (970) 356-4000,Ext.4520 Arbitration: • WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board )f Assessment Appeals by September 11. TO PRESERVE YOUR APPEAL RIGHTS,YOU MUST PROVE YOU HAVE FILED A TIMELY 4PPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF DF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION fn the space below,please explain why you disagree with the Assessor's valuation. IN ACCORDANCE WITH 39- 3-106(1.5), C.R.S., IF YOU APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION DF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. $pc Pcd1'cure- CAA ets ax J7oo - ,3100 Or?in9 Tab/e. ' Ix 300 ; 2o0 Pail T .b/a- 7X ,26O = 175O Couch ix zoo = aoo 1 7x 70 . 149 ° c .c- SUia. I )C (. o = 102© �u sTornar C�t4Jf`S" ( X 3db 2-- 3OO gep/eyee; C/�a;rs '7x 30 = eZlo Picp/cy Case. 417 4 at;rs d,x- I $ — /�41 W aK/ny Bea 1 x ass as o Cus�a+,e� y • \fr 7-/.3 --©_3 'KIN AI Vitt UF PE 1111014 �-_/_ l � 1 G DALE „ -►7,araS no clay fit.- Sher VcLug tot- /10/711. tb-kI i 5 -� �, fGY. oo ?n Voice . A . , 9 '').. ll2 LexisNexis(TM) CD Page 1 of 1 Document 1 of 1 Source: Colorado Statutes/TITLE 39 TAXATION/PROPERTY TAXNaluation and Taxation/ARTICLE 5 VALUATION AND TAXATION/PART 1 REAL AND PERSONAL PROPERTY/39-5-107. Personal property schedule. 39-5-107. Personal property schedule. (1) All taxable personal property shall be listed on a form of schedule approved by the administrator and prepared and furnished by the assessor. Such schedule shall be so designed as to show the owner's name, address, social security number or federal employer identification number, and the location and general description of the owner's taxable personal property, divided into the various subclasses, and shall provide sufficient space for the furnishing of such information, derived from the books of account, records, or Colorado income tax returns of the owner of such property, as may be required by the assessor to determine the actual value of such property. (2) There shall be subjoined to such schedule the following declaration: "I declare, under the penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in . . . . county, Colorado, on the assessment date of this year; that such property has been reasonably described and its value fairly represented; and that no attempt has been made to mislead the assessor as to its age, quality, quantity, or value. Owner Date Agent" Source: L. 64: R&RE, p. 695, § 1. C.R.S. 1963: § 137-5-7 L. 72: p. 569, § 51. L. 73: p. 238, § 20. L. 75: (1) amended, p. 1468, § 13, effective July 18. L. 84: (1) amended,p. 984, § 2, effective May 8. L. 89: (1) amended, p. 1483, § 7, effective April 23. L. 96: (1) amended, p. 46, § 4, effective March 20. L. 99: (1) amended,p. 276, § 1, effective August 4. Cross references: (1) For perjury in the second degree and the penalty therefor, see § § 18-8-503 and 18-1- 106. (2) For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 1996. Applied in City & County of Denver v. Security Life &Accident Co., 173 Colo. 248, 447 P.2d 369 (1970). ©2003 by the State of Colorado and Matthew Bender& Company, Inc., a member of the LexisNexis Group. All rights reserved. Use of this product is subject to the restrictions and terms and conditions of the Matthew Bender Master Agreement. http://198.187.128.12/mbPrint/4e9746ab.htm 07/30/2003 lC LexisNexis(TM) CD Page 1 of 2 Document 1 of 1 Source: Colorado StatutesfTITLE 39 TAXATION/PROPERTY TAX/Valuation and Taxation/ARTICLE 5 VALUATION AND TAXATION/PART 1 REAL AND PERSONAL PROPERTY/39-5-116. Failure to file schedule - failure to fully and completely disclose. 39-5-116. Failure to file schedule- failure to fully and completely disclose. (1) If any person owning taxable personal property to whom one or more personal property schedules have been mailed, or upon whom the assessor or his deputy has called and left one or more schedules, fails to complete and return the same to the assessor by the April 15 next following, unless by such date such person has requested an extension of filing time as provided for in this section, the assessor shall impose a late filing penalty in the amount of fifty dollars or, if a lesser amount, fifteen percent of the amount of tax due on the valuation for assessment determined for the personal property for which any delinquent schedule or schedules are required to be filed. Any person who is unable to properly complete and file one or more of such schedules by April 15 may request an extension of time for filing, for a period of either ten or twenty days, which request shall be in writing and shall be accompanied by payment of an extension fee in the amount of two dollars per day of extension requested. A single request for extension shall be sufficient to extend the filing date for all such schedules which a person is required to file in a single county. Any person who fails to file one or more schedules by the end of the extension time requested shall be subject to a late filing penalty as though no extension had been requested. Further, if any person fails to complete and file one or more schedules by April 15 or, if an extension is requested, by the end of the requested extension, then the assessor may determine the actual value of such person's taxable personal property on the basis of the best information available to and obtainable by him and shall promptly notify such person or his agent of such valuation. Extension fees and late filing penalties shall be fees of the assessor's office. Penalties, if unpaid, shall be certified to the treasurer for collection with taxes levied upon the person's property. (2) (a) If any person owning taxable personal property to whom two successive personal property schedules have been mailed or upon whom the assessor or his deputy has called and left one or more schedules fails to make a full and complete disclosure of his personal property for assessment purposes, the assessor, after notifying the person of his failure to make such a full and complete disclosure and allowing such person ten days from the date of notification to comply, shall, upon discovery, determine the actual value of such person's taxable property on the basis of the best information available to and obtainable by him and shall promptly notify such person or his agent of such valuation. The assessor shall impose a penalty in an amount of up to twenty-five percent of the valuation for assessment determined for the omitted personal property. Penalties, if unpaid, shall be certified to the treasurer for collection with taxes levied upon the person's personal property. A person fails to make a full and complete disclosure of his personal property pursuant to this paragraph (a) if he includes in a filed schedule any information concerning his property which is false, erroneous, or misleading or fails to include in a schedule any taxable property owned by him. (b) Any person who makes full and complete disclosure on the first personal property schedules issued to him on or after August 1, 1987, shall not be assessed a penalty for property previously omitted from the assessment rolls under this article. (c) Any person subject to paragraph (a) of this subsection (2) shall have the right to pursue the administrative remedies available to taxpayers under this title, dependent upon the basis of his claim. Source: L. 64: R&RE, p. 702, § 1. C.R.S. 1963: § 137-5-16. L. 76: p. 761, § 21. L. 79: p. 1416, § http://198.187.128.12/mbPrint/523a4ab.htm 07/30/2003 n rie a ,4;•• CLERK TO THE BOARD PHONE (970) 356-4000 EXT 4217 FAX: (303)352-0242 ' WEBSITE: www.co.weld.co.us 915 10TH STREET O P.O. BOX 758 GREELEY, COLORADO 80632 • COLORADO July 23, 2003 BB NAILS 1525 MAIN ST UNIT B-3 WINDSOR CO 80550 Parcel No.: 080719006006 Account No.: P2016702 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 5, 2003, at or about the hour of 9:00 AM,to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Department of Public Health and Environment,Room 210,1555 North 17th Avenue, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing,a decision will still be made by the Board by the close of business on August 5,2003,and mailed to you on or before August 12, 2003. Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. If you wish to obtain the data supporting the Assessor's valuation of your property, please request it directly from the Assessor's Office by fax (970) 304-6433, or by calling (970) 353-3845. BB NAILS - P2016702 Page 2 Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION Carol A. Harding Deputy Clerk to the Board cc: Stanley Sessions, Assessor Hello