HomeMy WebLinkAbout20013217.tiff of co� Colorado Department of Local Affairs
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aF' a �'�.� Executive Director, Bob Brooks
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* 69 * DIVISION OF PROPERTY TAXATION
* ; t< Mary E. Huddleston
/876"/ Property Tax Administrator
Bill Owens ,—( _--
Governor l L •- _ ___.....
TO: County Assessors and County Commissioners
FROM: Mary E. Huddleston��� \(�� j
Property Tax Administreto
SUBJECT: 2001 BAA Filings and Abatement Petitions
DATE: November 6,2001
DISTRIBUTION: State Assessed File
MEMORANDUM
BAA—Appeals on 2001 valuations:
Brush Cogen Partners EL947
Colorado Interstate Gas PT328
Continental Airlines AL014
Global Crossing TL362
Public Service of Colo. EL064
Thermo Greeley LLC EL318
Thermo Cogeneration EL867
Wyoming Interstate Gas PT343
To date, no hearings have been scheduled.
Potential Abatement Petitions
CITTA:
CITTA is acting as property tax representative for four airline companies:
Mesaba Aviation,AL660 2001
Great Lakes Aviation,AL913 2001, 2000
Sky West Airlines,AL561 2001, 1999
ABX aka Airborne Express,AL004 2001
CITTA indicated that it may seek abatements on the above four companies. State assessed companies
are not precluded from filing abatement petitions when a protest has been filed with the Division. At the
present time,we see no error in the valuation of the four airlines.
Our policy is that when counties receive abatement petitions on state assessed companies;the assessor
should contact us because we placed the value and have the taxpayers'filings that we can use to
determine whether or not the abatement is justified. If the abatement request amount for the tax is under
$1,000 per year and the abatement is not justified,we will ask that you deny the petition because we do
not review county-approved petitions under$1,000. County-approved petitions go directly to the treasurer
MTh
1313 Sherman, Room 419, Denver, CO 80203, (303) 866-2371 "re
(D/75ript age/ye/cc, TDD (303) 866-5300 FAX (303) 866-4000
r E-Mail mary.huddlestongstate.co.us'l , , �_ 2001-3217
2001 BAA Appeals 8 Abatement Petitions
November 6,2001 Page 2
to process the refund/abatement for the taxpayer. 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.
If we believe that the abatement is not justified and the amount is over$1,000 per year,we will ask you to
approve the petitions. The Division will then deny the petitions; and if an appeal is filed,the Division will
defend the denial.
In the past,we asked the counties to"conditionally approve"all petitions over$1,000 per year as a
mechanism to get the petition to our office because of our having the companies'filings. We said that we
would review the filings and determine whether or not the abatement request was justified. However, a
1999 Court of Appeals'decision changed our recommendation that county commissioners"conditionally
approve"abatement petitions.
In 1996,the Huerfano County Board of County Commissioners conditionally approved an abatement
petition on a state assessed pipeline only to allow the Division the ability to review the refund request.
The Division partially granted the abatement petition. The commissioners disagreed with our approval
and appealed the Division's decision to the BAA. The BAA dismissed the appeal and ruled that the
commissioners lacked standing to challenge the Division's approval. The case, Huerfano County Board
of County Commissioners v Atlantic Richfield,976 P.2d 893 (Colo.App. 1999), states that the county
commissioners'opportunity to participate in the system comes at the time their decision is made. If the
county commissioners have any belief that an abatement petition is not justified or warranted, the county
commissioners must deny the petition when they initially rule on it.
Northwest Airlines:
Northwest Airlines,AL030, is seeking a deduction allowed by federal law for avionics software. The
company was unable to complete the required documentation by August 1, 2001. If the company
provides proper and complete data,we will approve a value reduction.
Enclosed is a county listing for each of the companies. If you have questions or would like additional
information, please call.
G:\DPT-Grp4Sap\2W1 BAA\BAA filings
State Assessed 2001
Protest Filers _,Abitlinnswtan
Colorado Interstate Continental Airlines Public Service Global Crossing ABX'Air,Inc.
Gas Company DENVER Company of Colorado Telecommunications ADAMS
ADAMS EAGLE ADAMS ADAMS DENVER
ARAPAHOE EL PASO ALAMOSA ARAPAHOE EL PASO
BACA MONTROSE ARAPAHOE BOULDER
BENT ROUTT ARCHULETA DENVER Mesaba Aviation,Inc.
CHEYENNE BACA DOUGLAS PITKIN
CROWLEY Thermo Greeley,LLC BENT EAGLE
CUSTER WELD BOULDER EL PASO Great Lakes Aviation
DENVER CHAFFEE GARFIELD ALAMOSA
DOUGLAS Thermo Cogeneration CLEAR CREEK GILPIN DENVER
EL PASO Partnership,LP CONEJOS GRAND EAGLE
ELBERT WELD COSTILLA HUERFANO GUNNISON FREMONT CROWLEY JEFFERSON LA PLATA
GARFIELD Brush Generation CUSTER LARIMER MESA
HUERFANO Company DELTA LAS ANIMAS MONTEZUMA
KIOWA MORGAN DENVER MESA MONTROSE
LARIMER DOLORES PUEBLO PUEBLO
LAS ANIMAS DOUGLAS WASHINGTON ROUTT
LINCOLN EAGLE YUMA SAN MIGUEL
MOFFAT EL PASO
MORGAN ELBERT SkyWest Airlines
OTERO FREMONT ADAMS
PROWERS GARFIELD EL PASO
PUEBLO GILPIN MESA
RIO BLANCO GRAND
TELLER GUNNISON Northwest Airlines
WASHINGTON HINSDALE DENVER
WELD HUERFANO EAGLE
JEFFERSON EL PASO
Wyoming Interstate KIOWA PITKIN
Co.,Ltd. LA PLATA ROUTT
EL PASO LAKE
LARIMER LARIMER
WELD LAS ANIMAS
LOGAN
MESA
MINERAL
MOFFAT
MONTEZUMA
MONTROSE
MORGAN
OTERO
OURAY
PARK
PITKIN
PROWERS
PUEBLO
RIO BLANCO
RIO GRANDE
ROUT!'
SAGUACHE
SAN MIGUEL
SUMMIT
•
TELLER
WASHINGTON
WELD
YUMA
11/2/01
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