HomeMy WebLinkAbout20032749.tiff Colorado Department of Local Affairs
Executive Director, Michael L. Beasley
DIVISION OF PROPERTY TAXATION
Mary E. Huddleston
Property Tax Administrator
Bill Owens
Governor
TO: County Assessors and County Commission s
FROM: Mary E. Huddleston��Y o
Property Tax Administrator
SUBJECT: 2003 BAA Filings and Abatement Petitions
DATE: September 19, 2003
MEMORANDUM
BAA-Appeals on 2003 valuations:
Calpoint (TL606)
Delta Air Lines (AL016)
Dynergy (TL 676)
Global Crossing Telecommunication, Inc. (TL362)
360 Networks-USA (TL 569)
Public Service Company of Colorado —XCEL (EL064)
United Airlines (AL049)
Touch America, Inc. (TL457)
Thermo Cogeneration Partnership, LP (EL867)
Thermo Greeley, LLC (EL318)
Valero Logistics Operations, LP (PF322) — Stipulation in Process
BAA-Appeals on 2002 valuations:
Qwest Corporation (TL393)
CenturyTel of Colorado (TR494)
CenturyTel of Eagle (TR473)
CenturyTel Long-Distance (TX021)
To date, no hearings have been scheduled for the above list of open appeals. If the
applicant provides evidence of a lower value to the DPT, some of these cases may have
values stipulated to prior to hearing at the BAA. Otherwise, we will defend our values.
1313 Sherman, Room 419, Denver, CO 80203, (303)866-2371
TDD (303)866-5300 FAX (303)866-4000ek
E-Mail mary.huddlestonstate.co.us
2003-2749
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2002 Abatement Petitions:
Broadwing Communications Services, Inc. (TL091)
Broadwing is seeking a tax refund for the 2002 tax year for a duplicate assessment on
its local and state assessments affecting Adams, Arapahoe, Cheyenne, El Paso, Kiowa,
Las Animas, Lincoln, Pueblo, and Washington Counties.
Abatement Policy on State Assessed Companies:
State-assessed companies are asked to contact the DPT prior to filing an abatement
petition in a county or counties. If the abatement is warranted, the DTP will notify the
counties of the adjusted valuation prior to their receiving the petitions. The DPT may
need assessor assistance in answering questions and determining valuations involving
double assessments or similar problems. If assessors receive abatement petitions prior
to being notified by the DPT, please contact the state-assessed section.
The abatement process for a state-assessed company is the same as that for any other
taxpayer. The petition is filed with the county assessor, the assessor makes a
recommendation of approval or disapproval, and the county commissions conduct a
hearing.
If County commissioners believe that the abatement should not be approved, either
wholly or partially, they should deny the petition. The county commissioners would then
be a party if the denial were appealed to the BAA.
If the annual amount is under$1,000 per year, and abatement is not justified, we will ask
that you deny the petitions. If you deny the petitions and the taxpayer appeals, we will
work with you on the appeal and appear at the BAA hearing as your witness. The
assessor may approve abatement under $1,000 without the Property Tax Administrator
signature. For abatements over $1,000, the abatements require the Property Tax
Administrator signature approval.
Just as with locally assessed personal property, state-assessed companies that are
assigned best information available valuations (BIA) and that do not protest the BIA
value c: ,not file an abatement petition.
G://DTP-Grp/SAP/2003 Letters/2003 BAA Filings & Abatement Petitions
1313 Sherman, Room 419, Denver, CO 80203, (303)866-2371
TDD(303)866-5300 FAX(303)866-4000
E-Mail marv.huddlestonestate.co.us •
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