HomeMy WebLinkAbout20030252.tiff RESOLUTION
RE: APPROVE PETITION FOR ABATEMENT OR REFUND OF TAXES - EASTMAN
KODAK COMPANY, CORPORATE TAX DEPARTMENT
WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to
Colorado statute and the Weld County Home Rule Charter, is vested with the authority of
administering the affairs of Weld County, Colorado, and
WHEREAS, the Board of County Commissioners of Weld County, State of Colorado, at
a duly and lawfully called regular meeting held on the 27th day of January, 2003, at which
meeting there were present the following members: Chair David E. Long and Commissioners
M. J. Geile, Robert D. Masden, and Glenn Vaad, with William H. Jerke being excused, and
WHEREAS, notice of such meeting and an opportunity to be present has been given to
the taxpayer and the Assessor of said County, and said Assessor, Stan Sessions, being
represented by Raelene Anderson, and taxpayer Eastman Kodak Company, Corporate Tax
Department, not being present, and
WHEREAS, the Board of County Commissioners have carefully considered the attached
petition, and are fully advised in relation thereto.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Weld County, Colorado, that the Board concurs with the recommendation of the assessor and
the petition be and hereby is, approved, and an abatement refund be allowed as follows:
ASSESSED TOTAL:. TAX
VALUATION TAX AMOUNT YEAR
$7,899,926.00 $221,977.49 2001
7740/ fps≤,�.
S-1-Zt 2003-0252
AS0054
TAX ABATEMENT PETITION - EASTMAN KODAK COMPANY, CORPORATE TAX
DEPARTMENT
PAGE 2
The above and foregoing Resolution was, on motion duly made and seconded, adopted
by the following vote on the 27th day of January, A.D., 2003.
BO D OF COUNTY COMMISSIONERS
WEL1 OUNTY, COLORADO
ATTEST: / �� ,'
E II , ; .! ( 'cLa^
� ) David E. Long, hair
Weld County Clerk to the r ar861
���
o•= D. M. sden, Pro-Tem
BY: /i t�Ah1�.. !, ,
Deputy Clerk to the Boat. Ef RI' ,
— 7)'` . . 'die
APP AS TO EXCUSED
W illia H. Jerke/
f�tt ey ( .¢a w
lenn Vaad
Date of signature: ,/- 9
2003-0252
AS0054
. 1 a
• FORM 920 (66-93) PETITION FOR ABATEMENT OR REFUND OF TAXES 42Oo.1-
12.,
Must be filed in du licate and all uestions must be answered.
Petitioners: Complete this side only.
GREELEY ,Colorado December 12 , 2002
City or Town
To The Honorable Board of Commissioners of WELD County
Gentlemen:
The petition of EASTMAN KODAK COMPANY—Corporate Tax Department
whose mailing address is: 343 State Street
Rochester NY 14650-0904 �
City or Town State Zip Code
SCHEDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL 'i
P0008512 Personal Property located at
9952 Eastman Park Drive
Windsor,Colorado 79559
Finishing Equipment
respectfully requests that the taxes assessed against the above property for the years AD.
2000_,2001-,are erroneous,illegal,or due to error in valuation for the following reasons:
Describe specifically the circumstances surrounding the incorrect value or tax,including owner's
estimate of value. (Attach additional sheets if necessary)
Assets have been double reported—double assessed with two(2)other Kodak accounts.
P0014208—Deline Box and P 1956101— Movie&Roll
Assets have been removed from P0008512 -Finishing, and values adjusted accordingly
Detailed listing attached.
2001
Value Tax Value Tax
Assessment Ratio Mil Levy Assessment Ratio Mil Levy
0.29 0.096892 0.29
Orig. $17,526,914 $324,750.58 $0 $0
Abate. $7,899,926 $221,977.49 $0 $0
Bal. $9,626,988 $102,773.09 $0 $0
I declare,under penalty of perjury in the second degree that this petition,together with any accompanying
exhibits or statements,has been examined by me and to the best of my knowledge,information and belief
is true,correct and complete.
CONSULTUS ASSET VALUATION/ Address 7445 EAST PEAKVIEW,
PALMER-KERN ENGLEWOOD,CO 80111
p,� Petitioner
A
r"'
\ V���,,,... +y��� 12/12/02 Daytime phone number 303/666-4344
Artist au No 's• er- ern Date
Eve`i*'petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant
to the provisions of this section by the board of county commissioners or the assessor,as appropriate,within
six months of the date of filing such petition. 39-1-113(1.7),C.R.S.
2003-0252
(FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY)
RESOLUTION OF COUNTY COMMISSIONERS
Resolution No.
Section I: In accordance with 39-1-113(1.5), C.R.S., the commissioners of County authorize
the assessor to review petitions for abatement or refund and to settle by written mutual agreement any such petition
for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule
of personal property.
The assessor and petitioner mutually agree to an assessed value and tax abatement/refund of:
•
• Tax Year Tax Year
• Value Tax Value Tax
• Original
Corrected
Abate/Refund
PLEASE NOTE: THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST, PENALTIES,AND
FEES CONTACTDELINQUENT APPLICABLE. PLEASE
YOUR COUNTY TREASURER FOR PAYMENT INFORMATION.
Petition na rej Date
/ca — 3n-- O,4Z
— ss s or De sess is Signature Date
If Section I is not complete and/or if petition is for more than $1,000, Section II must be completed. Submit an
original petition and a copy to the Division of Property Taxation.
Section IL.Assessor's recommendation:
Cpproved o Approved in part$
No protest filed in _or_ . (If a protest was filed, please attach a copy of NOD.)
Denied for the following reason(s): 6o�_, ��>>
Si! nx-.+�-er-r^'14 CW7zt'-C-
Asses r ep�As Usor's Sig ure
Section III: W F EREAS,The County Commissioners of County, State of Colorado, at a duly
and lawfully called regular meeting held on / / , at which meeting there were present the following
mo day yr
members:
with notice of such meeting and an opportunity to be present having been given to the taxpayer and the Assessor of
said County and Assessor (being present/not present)and
Name
• petitioner (being present/not present), and WHEREAS,The said
Name
County Commissioners have carefully considered the within petition, and are fully advised in relation thereto,
NOW BE IT RESOLVED, That the Board (agrees/does not agree)with the recommendation of the assessor
• and the petition be (approved/denied)and an abatement/refund be (approved/denied)for property tax year(s)
and . The taxes to be abated/refunded for property tax year are $
which represents an assessed value of$ and the taxes to be abated/refunded for property tax
year are $ which represents an assessed value of$
Chairperson of the Board of County Commissioners'Signature
County Clerk and Ex-officio Clerk of the Board of County Commissioners
in and for the aforementioned county, do hereby certify that the above and foregoing order is truly copied from the
record of the proceedings of the Board of County Commissioners.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County
at , this day of
Time Date Month Yea!
County Clerk's or Deputy County Clerk's Signature
ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver, Colorado, O.P— 5-----c..
Month Day Year
The action of the Board of County Commissioners, relative to the within petition, is hereby
• '"'proved; Approved in part$ ; Denied for the following reason(s):
•
LAS Pr pert xAstaonar
OFFICE OF THE WELD COUNTY ASSESSOR
PHONE(970)353-3845, EXT 3650
FAX (970) 304-6433
WEBSITE: www.co.weld.co.us
WELD COUNTY ADMINISTRATIVE OFFICES
C• 1400 N. 17TH AVENUE
GREELEY.EY, COLORADO 80631
COLORADO
January 7, 2003
Board of County Commissioners
915 10 St.
Greeley, CO 80631
Honorable Board of Commissioners,
This letter is in regards to the petition for abatement for Eastman Kodak Company. The
Assessor's office felt it was necessary to provide detailed information to help facilitate the
approval of the abatement that was filed by Eastman Kodak.
In 2002, the Assessor's office performed an audit of two lines of equipment at the Eastman
Kodak facility in Windsor. The two lines we audited were Photo Finishing, account P0008512
and Motion Picture, account P1956101. Prior to this audit we asked for a detailed list of all
equipment associated with these two lines. After the detailed lists were provided to our office we
did analysis on these items and found there were duplications based on the asset numbers
assigned by Kodak. Once we performed the physical audit and Eastman Kodak had time to verify
the rendition they submitted to our office for 2002, they agreed, that assets had been doubled. In
their explanation to us they stated that items from Photo Finishing had moved to Deline Box
account number P0014208 and Movie Roll account number P1956101 and they inadvertently left
those items on the Photo Finishing account, that number is P0008512.
Our office was able to make all the corrections for the 2002 tax year, but unfortunately we have
to go through the abatement process to correct the figures for 2001. The Assessor's office is
making every attempt to prohibit this unfortunate error from happening in the future. We have
established a process with Kodak to electronically file all of their accounts. They have agreed to
supply us with a detailed list of assets and asset numbers every year, thus making it almost
impossible to file duplicate assets on different accounts.
We have had numerous discussions in regards to this issue, and both Eastman Kodak and the
Assessor's office feel this corrected at this time.
Thank you for your time and consideration in this matter.
Sincerely,
AICI(
Raelene Anderson
Personal Property Appraiser.
CLERK TO THE BOARD
PHONE (970) 336: (970 E52-0225
42
FAX: (970) 352-0242
P.O. BOX 758
GREELEY, COLORADO 80632
est
COLORADO
January 9, 2003
EASTMAN KODAK COMPANY
CORPORATE TAX DEPARTMENT
343 STATE STREET
ROCHESTER, NY 14650-0904
RE: SCHEDULE NUMBER P0008512
Dear Property Owner
This is to advise you that the Weld County Board of Commissioners will hear your petition for
abatement or refund of taxes on the property described as: PERSONAL PROPERTY LOCATED
AT 9952 EASTMAN PARK DRIVE, WINDSOR, CO 79559, FINISHING EQUIPMENT. The
meeting is scheduled for January 27, 2003, at 9:00 a.m., in the First Floor Meeting Room, Weld
County Centennial Center, 915 10th Street, Greeley, Colorado.
The Assessor is recommending that the Board approve your petition. You are not required to be
present at this hearing, however, this is your opportunity to have your position heard, especially
if your position is opposed to the Assessor's recommendation. If you intend to submit any
documentation in support of your position for this hearing, all such documentation must be
submitted to the Office of the Clerk to the Board and to the Weld County Assessor's Office at least
seven calendar days prior to the meeting date in order for it to be considered at the scheduled
hearing.
If you have any questions concerning this matter, please do not hesitate to contact Carol Harding
at (970) 336-7215, extension 4217. ,
Sincerely,
a 104
Donald D. Warden
Clerk tco the
Board
By: " ` „ ,
Deputy Clerk to the Board
cc: Assessor
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