HomeMy WebLinkAbout20032107.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
PETITION OF:
MORNINGSTAR FOODS INC
C/O ASSOCIATED TAX APPRAISSERS
P O BOX 56561
HOUSTON, TX 77256-6561
DESCRIPTION OF PROPERTY: ACCOUNT#: R3567386 PARCEL#: 096117407003 -
GR 12483-B ALL BLK3 GREELEY INDUSTRIAL SUB %450 25 ST% SITUS: 450 25 ST
GREELEY 80631
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 represented by Ron Little, Associated Tax Appraisers,
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:
2003-2107
AS0055
T
RE: BOE - MORNINGSTAR FOODS INC
PAGE 2
ACTUAL VALUE
AS DETERMINED
BY ASSESSOR
Land $ 239,751
Improvements OR
Personal Property 1,432,557
TOTAL $ 1,672,308
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.)
2003-2107
AS0055
RE: BOE - MORNINGSTAR FOODS INC
PAGE 3
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.
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 24th day of July, A.D., 2003.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
1 �
��-' EXCUSED
Ili• �� Davi o ig,,Chai
1861 1� • e2'rk to the Board ��\(It?a ` r
���4.8� .. Robert D. Ma n, Pro-Tem
Clerk to the Board B6G.J
M. J. ile
APPROVED AS TO FORM:
et:^'5//_
• William H. Jerke
A tant my Attorney APQJO4
Glenn Vaad
Date of signature:
2003-2107
AS0055
f
07/01/2003 12:58 713-621-2485 ASSOC TAX APPRAISERS PAGE 03
NOTICE OF DENIAL OPF[CEOP town ASSESSOR
1400 NORTH 17th AVE,
lilt t GR 12483-B ALL BLK3 GREELEY GAMEY,CO SOOt
' INDUSTRIAL SUB %450 25 ST% SITUS: PHONE(970)3533s45,17cL365Q '
450 25 ST GREELEY 80631
111 , OWNER. MORNINGSTAR FOODS INC
COLORADO
•
MORNINGSTAR FOODS INC LOG 1251
C/O ASSOCIATED TAX APPRAISSERS PARCEL 096117407003
HOUSTON, 5TX6177256-6561 RE��/V ad ACCOUNT
20037386
JUL
cars •
The appraised value of property is based on the appropriate consideration of the approaches to%/Slue required by law. The Assessor has•detennined that
your property should be included in the following category(ies): . .
Commercial property is valued by considering the cost, market,
and income approaches.
If your concern is the amount of your property tax,local taxing authorities(county,city,tire 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 than budget hearings.
The Assessor has carefully studied all available information,giving particular attention to the speeifies included on your protest,and has determined the
valuation(s)assigned to your property. The reasons for this determination of value arc:
A 1982 Colorado constitutional change requires commercial property to be valued
based on actual value and assessed •at 29t. Replacement cost, market, and
income are approaches used to determine the actual value of your property. Your
valuation is supported by the appraisal procedures required bylaw,
U
PETITIONER'S • ' ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE . -
•
• OF VALVE ACTUAL VALUE ACTUAL VALUE
PRIOR TO REVIEW • AFTER REVIEW
INDUSTRIAL •
1432557 1432557
r .
i- u.: -' -_..
r : l
•
,� TOTALS S S 1672308 S 1672308
0.
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-B-
106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal.
By:
Stanley F.Sessions 06/26/2003
WELD COUNTY ASSESSOR DATE
15.DPT-AR
Form PR-207a7A3 ADDITIONAL. INFORMATION ON REVERSE SIDE
S
-Ms Southern
• Foods Group
LETTER OF AUTHORIZATION
I, Patrick K. Ford, have been given authority by the property owner to
authorize Associated Tax Appraisers, P.O. Box 56561, Houston, TX 77256 to
act on my behalf before the:
STATE of Colorado
COUNTY of Weld
on all tax and valuation matters concerning the following property:
(And any other real and4or personal property listed under the below owner name.)
Owner Name: Southern Foods Groun LP
Assessor's Parcel ID #: R3566986 & R3568386
Property Address: 2508 6th Ave & 408 26th St
Garden City, CO
I further authorize Associated Tax Appraisers to receive all communication
from the assessor's office of all appointments and decisions.
(e.g. Appraisal Notices, Appraisal Review Board Orders, Hearing Notices,
Tax Bills, and Collection Notices.)
SOUTHERN FOODS GROUP
?O4)-`:S) p
SIGNATURE
Patrick K. Ford, Chief Financial Officer
PRINTED NAME AND TITLE
3/ar7/9a
DATE
3114 South Haskell, Dallas,Texas 75223 214/824-8163
C
S,
�e Southern
• • Foods Group
LETTER OF AUTHORIZATION
I, Patrick K. Ford, have been given authority by the property owner to
authorize Associated Tax Appraisers, P.O. Box 56561, Houston, TX 77256 to
act on my behalf before the:
STATE of COLORADO
COUNTY of WELD
on all tax and valuation matters concerning the following property:
eAnd any other real andAor personal property listed under the below owner name.)
Owner Name: SOUTHERN FOODS GROUP LP
R3567386 & R3565386
Assessor's Parcel ID #:
Property Address: 450 25 St & 2400 5 Ave
Greeley, CO Greeley, CO
I further authorize Associated Tax Appraisers to receive all communication
from the assessor's office of all appointments and decisions.
(e.g. Appraisal Notices, Appraisal Review Board Orders, Hearing Notices,
Tax Bills, and Collection Notices.)
SOUTHERN FOODS GROUP
rr_p042".:D 77°4
SIGNATURE
Patrick K. Ford, Chief Financial Officer
PRINTED NAME AND TITLE
3/a- kr
DATE
3114 South Haskell, Dallas,Texas 75223 214/824-8163
PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use
I Date: 9-3-03
J
/ n _ Docket Number
PETITIONER,fO .A)1C14—CZHC, �CYh� tZINC. CO kaF itax, j 7vet?�C y N FEE
P.
�� fL 0 �,Naame off Property ty Owner n
P O • Cb ON,. `J5.(0 t �ic4rnJ I Q e I r,s37
Street Address,city.Zip Code of SubjectPropeky Check No./Credit Card No.
appeals the decision of the 1,3-0)41., _ County Board of Equalization P F H
County Name County Board of Commissioners
V Property Tax Administrator
(check one)
which was dated (0'A,94.3/Crill
This appeal concerns: VValuation For tax year(s)
_ Refund/Abatement
_ Exemption
_ State Assessed
(Check One)
CONCERNING COUNTY SCHEDULE NUMBER(S): g35&13c,t t1Z3S%73S , )235-ulnrgR )25%iS--
If more than one schedule number is involved,please list on a separate page.
TYPE OF PROPERTY: This property is currently classified by the County as:
_✓ Commercial _ Residential
(Check One) _ Agricultural _ Vacant Land
Personal _ Other(Specify)
ACTUAL VALUE:
Actual value of subject property for year in question as set by the County $I b123 M 3sL3 xbO34 3/a&7S 1,Sa 119 b6
I believe the actual value of the subject property should be$J5$2.$'1 t 31 Niro a3L17YO6)'�O/�1S
REPRESENTATION: Please check appropriate response(s)
Petitioner will be present at the hearing
Petitioner requests a telephone conference call _(Petitioner will call on scheduled date at time of hearing.)
Petitioner will be represented by an agent ✓or a Colorado Attorney_
ESTIMATED TIME FOR PETITIONER TO PRESENT THE APPEAL: Minutes or Hours
Not less than 30 minutes. Board will allow equal time to Respondent.
ATTACHMENTS: The following documents MUST BE ATTACHED to your appeal in order for the Board to accept filing.
1) The decision being appealed 2) Assessor's Notice of Denial OR Notice of Valuation
3) If an agent is filing or representing you a notarized letter of authorization will be needed from the Petitioner
4) Identify the names and last known addresses and telephone numbers of other parties "directly interested" in the petition
including co-owners.
CERTIFICATE OF MAILING ✓Copy to each person identified in
attachment 4 above
I certify to the Board of Assessment Appeals that I have mailed or hand delivered _ County Board of Equalization
one complete copy of this appeal to the WSJ ri County Board of Commissioners
(�7�t -/ oun 2 Property Tax Administrator
in (_-'Z , Colorado on 11 I:il 3 . (check one•should be the same as the
dCity �/ ate decision being appealed)
n s osn' R 9. 1.•tW\ e. `70 C.Ic �Av-App2a'ee
(Circle One) en or Attorney Petitioner's Signature
? PO. nx 5-
O.
Mai ing Address Mailing Address
r7T 77D?\J,`YPxa5 772
City,State,Zip City,State,Zip
Telephone: 713- 1 I 1 I-93(93 Telephone:
w-rmEy.mar Daytime number,please
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT 4217
FAX: (970) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
•
COLORADO
July 8, 2003
Ronald P. Little
Associated Tax Appraisers
P.O. Box 56561
Houston, TX 77256 -
RE: Account R3567386, R3565386, R3356986, R3568386
Morningstar Foods, Inc. and Southern Foods Group, LP
Dear Petitioner(s):
The Weld County Board of Equalization has received your petition challenging the Assessor's
valuation of your property;however,you also submitted a Petition to the State Board of Assessment
Appeals,which is being returned to you since it is premature. After the Board of Equalization has
acted on your petition,you will be given further appeal options. At that time, if you are not satisfied
with the valuation of your property,you will need to file it directly with the State Board of Assessment
Appeals. You will be notified in writing regarding the hearing date and time scheduled before the
Weld County Board of Equalization.
If you have questions, please do not hesitate to contact me at 356-4000, Ext. 4217.
Very truly yours,
BOARD OF EQUA IZATION
Carol A. Harding
Deputy Clerk to the Board
recrite ;i;%\
CLERK TO THE BOARD
PHONE (970)356-4000 EXT 4217
FAX: (303)35252-0242
WEBSITE: www.co.weld.co.us
' 915 10TH STREET
P.O. BOX 758
CGREELEY, COLORADO 80632
•
COLORADO
July 16, 2003
MORNINGSTAR FOODS INC
C/O ASSOCIATED TAX APPRAISSERS
P O BOX 56561
HOUSTON TX 77256-6561
Parcel No.: 096117407003 Account No.: R3567386
Dear Petitioner(s):-
The Weld County Board of Equalization has set a date of July 24,2003,at or about the hour of 2:30
PM, 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.
MORNINGSTAR FOODS INC - R3567386
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�OFF,EQUALIZATION
ei
Carol A. Harding
Deputy Clerk to the Board
cc: Stanley Sessions, Assessor
RONALD LITTLE, ASSOCIATED TAX APPRAISERS
P.O. BOX 56561
HOUSTON TX 77256
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