HomeMy WebLinkAbout20000830.tiff of•cot Colorado Department of Local Affairs
Rw y op Executive Director, Bob Brooks
rTrj
* '4 4 ), * DIVISION OF PROPERTY TAXATION
* Mary E. Huddleston
• /876* Property Tax Administrator
Bill Owens _-
Governor 11L_'_, -
November 29, 2001
TCI Satellite Entertainment, Inc.
7600 E. Orchard Road 330 S
Englewood, CO 80111
RE: Abatement Petition
1997 Personal Property Taxes
Weld County Schedule Number P1047796
DPT Number 62-00-006
Please be advised that I have disapproved the above petition in the amount of
$12,067.65 for 1997. The basis of your abatement is the exemption of personal
property valued at $2,500 or less by business location.
The Supreme Court ruled in Mary E. Huddleston, et al. v. Board of Equalization of
Montezuma County, et al.,31 P.3d 155 (Colo. 2001) that the statutory$2,500 personal
property exemption does not provide separate exemptions for property at different
business locations, but provides tax exemption only for businesses owning not more
than an aggregate of$2,500 in otherwise non-exempt property in the same county.
You have the right to appeal my decision. You may file an appeal with the Board
of Assessment Appeals within thirty (30) days from November 29, 2001, which is the
date of my disapproval. Appeal forms and instructions may be obtained from:
Board of Assessment Appeals
Department of Local Affairs
1313 Sherman Street, #315
Denver, Colorado 80203
(303) 866-5880
If you have any questions, please contact Diane Champney at 866-2371.
Sincerely,
Mary E. u leston
Property Tax Administrator
MEH:DCC:dcc
c: Weld County Assessor
Weld County Treasurer
O:\USR\...\ABATELETTERS\EXEMPTTCIS2500EXEMPTIONWELD nee
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ktuld 80203, (303) 866-2371
1313 Sherman, Room 419, Denver,
TDD (303) 866-5300 FAX (303) 866-4000
E-Mail mary.huddleston@state.co.us
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PETITION FOR ABATEMENT OR REFUND OF TAXES ,7— G`v1 — vC, -_
Must be filed in duplicate and all questions must be answered.
Petitioners: Complete this entire form. '��
Y oJi3 r CoJnl'T`/ Colorado, `l )ECErvRtz �o , 1903
OW.Taw
To The Honorable Board of Commissioners of L-Dan County
Gentlemen ,
The petition of I CI �A 7.rs�'7.E .�..si/Z r,t ns�/7 Lae_ - �f
whose mailing address is: 74000 'C`. O.?2d4.2b
.s!!.r.apec th C'O 5 l l /
cie.nw 6u. nycre
SCHEDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL
-Rt To AiTfleIi&D 44.4.0017-70A/ FXe ...10/ )C
n/t1 62-3,
•
/�zrz cS4P cC.77C� NEs
rcspect[hlly_regdests that the taxes assessed against the above property for the years A.D.
19 97 19 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)
e A77ACs1E:b e3 .043r1 del .
1991 19_
,
Value. Tax Value Tax ra
Orig. /3D¢SZ 00
Abate./iO,1(O:Ot7 /,Z,4970-c
Bal. 15
��,.V/_/
Therefore the petitioner requests that the taxes may be abated or refunded in the sum of$/454:10/ 6.7
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.
L,41. Address 7(ela S. Came 7?5,47). 3305
E/ce CO &srlt
By Daytime phone number Zo3—.C45_5 5/et
AM w
3O3 7iz- 41-88!
Every 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. 390-1-113(1.7),C.R.S. }1
Fern 920(66-93)Rnind by Denver On the latereet(111/99)G
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.
Address
Petitioner
By Agent Date Daytime phone number
Every 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.
2000-0030
1O45
Complete Either Section I or Section II
RESOLUTION OF COUNTY COMMISSIONERS
Section 1: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.
County Commission Resolution #
The Assessor and petitioner mutually agree to an assessed value of $ for
$ total tax for the year(s) 19_and an abatement/refund of$
PLEASE NOTE: THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST, PENALTIES,
AND FEES IF APPLICABLE, PLEASE CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT
INFORMATION.
Petitioner's Signature Date Assessor's Siguaae Date
If Section I is not complete and/or if petition is for more than $1,000, Section II must be completed.
, Section II: Assessors's recommendation:
lapproved - No protest filed in 19 77 or 19
f %o approved in part $ O denied for the following reason(s):
Note: If a protest was filed please attach copy of NOD. 7%a „.../-4,2440/-77;S /'b- Q 41/t�
ws'gTE2Li7' Di6%e6 7 jigTi9Re S 97? Atccesc / '44/ ``// / iSyb�e /si7 e/
, � /b�� �JeP/1/f�eME'LC�¢
!team Our /elBRcS . 7 ≤ w S Prior %� 7yinT Perini/9Z_ Arid /9-s f(
Ae y oiula L, it r'%y A Tail w/9 S Antdk /lS$ ≤Sei /?fc Dui SP/,:ef
/rte / By f Je-2l 3r/o
D se r
WHER AS, The County Commissioners of Weld County,
State of Colorado, at a duly and lawfully called regular meeting held on the 12th day
of April , A.D. W 2000, at which meeting there were present the following
members: Chair Barbara J. Kirkmeyer, and Commissioners George E. Baxter,
M. J. Geile, Dale K. Hall, and Glenn Vaad
notice of such meeting and an opportunity to be present having been given to the taxpayer and the
Assessor of said County and said Assessor represented by Michael Sampson and taxpayer
TCI Satellite Entertainment. Jnr. (name) nnr being present; and
(name)
, WHEREAS, The said County Commissioners have carefully considered the within application, and
i are fully advised in relation thereto,
i NOW BE IT RESOLVED, That the Board ennrurs with the recommendation of
(concurs or does not concur)
the assessor and the petition be approved , and an abatement refund be allowed
(approved or denied) (be allowed or not be allowed)
on an assessed valuation of $130,450.00 for $12.067.65 total/tax for the year(s) 19 97 .
i Chairman of Board of Co ty Commissi re
STATE OF COLORADO,
} ss.
County of Weld
I, Donald D. Warden , XX:lithiSrnitbittEtinDakit Clerk of the
Board of County Commissioners in and for the County of We 1 d ,
State of Colorado, do hereby certify that the above and foregoing order is truly copied from the records
t of the proceedings of the Board of County Commissioners for said Weld
1 County, now in my office.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County,
at Greeley. CO , this 17th day of , A.D.
� L . 43‘, lam,4L,a
,'irk�'..>,0`-
By ee • r�;4 `.
ACTION OF THE PROPERTY TAX ADMINISTRATOR It-
Denver, Colorado, it L.
The action of the Board of County Commissioners, relative to wi in petition, is hereby
❑ approved;❑ approved in part $ r dens) or the following reason(s)
31 P. 3d 155, personal property exemption does not provite separate exemptions
for property at
a a tt different business locations. 0A-4\4•1&U
v ih�e Secretary \ �,�� ptistry
TSVI"
TC1 SATELLITE ENTERTAINMENT. INC.
BASIS FOR PETITION
Section 39-3-119.5 of the Colorado Revised Statutes provides:
For property tax years commencing on and after January 1, 1997,personal
property not otherwise exempt from property tax shall be exempt from the
levy and collection of property tax if the personal property would otherwise
be listed on a single personal property schedule and the actual value of such
personal property is two thousand five hundred dollars or less.
Attached to this petition as Exhibit 1 is a spreadsheet indicating the location (by
street address) and value of all property owned by TCI Satellite Entertainment ("TSAT")
within the county as of the January 1, 1997 lien date. The value of TSAT's property at
each address is equal to or less than$2,500, and thus, TSAT is claiming the benefit of the
exemption at each such location. Accordingly, TSAT is entitled to a refund of all
personal property taxes it paid to the county for the 1997 tax year.
In two appeals brought by TSAT for the 1998 tax year—involving personal
property identical to the property that is the subject of this petition for abatement (satellite
dishes, converter boxes, and remote control devices)—the Board of Assessment Appeals
for the State of Colorado held that the exemption applies on a per location basis. See
Exhibits 2 and 3 (copies of the Board's Orders in appeals brought by TSAT against Clear
Creek County and Montezuma County). That is, the Board ruled, if the value of a
taxpayer's property at any given location is $2,500 or less, the property at that location is
exempt from property taxation. The Board held that TSAT may claim the exemption at
each location within a county at which the value of the property does not exceed the
$2,500 threshold, regardless of whether the aggregate value of TSAT's property within
the county exceeds $2,500. Notably, in both of the appeals, TSAT had supported its
claim for the exemption by submitting a listing of its personal property like the one
attached as Exhibit 1.
In reaching its decisions, the Board upheld the determination of the Colorado
Property Tax Administrator, Mary Huddleston, that the exemption found in
section 39-3-119.5 must be applied on a per location basis. See, e.g., Assessors'
Reference Library Vol. 5, pp. 1.9, 1.10, 2.1, 2.2, 2.6, 2.13, 2.14, 2.16. The Colorado
Supreme Court has held that "the State Property Tax Administrator's Assessors'
Reference Library Manuals are binding on the sixty-three county assessors." Huddleston
v. Grand County Bd. of Equalization, 913 P.2d 15, 17 (Colo. 1996).
Therefore, TSAT requests a full refund of all personal property taxes it paid to the
county for the 1997 tax year.
do-53239 8085 South Chester Street, Suite 300 •Englewood,Colorado 80112• (303) 712-4600
04/15/98 TCI SATELLITE ENTERTAINMENT, INC. Palle 1
11:32:57 Check Request Allocation Detail by Asset
Personal Property
Check Request P: 980407-0049 ,
Tax Collector: WELD COUNTY COLLECTOR
Reason for Check: COLORADO 97 (WELD COUNTY)
Allocated # Admin
Asset Number User Name Customer N County City Reported Cost Assessed Value Tax Fee Total
Jurisdiction: CO-WELD COUNTY
.06123025095 GREELEY P1048296 WELD GREELEY 177,350.00 33,430.00 3,092.61 0.00 3,092.61 <
•06123025096 GREELEY P1048296 WELD GREELEY 34,555.00 8,317.00 769.40 0.00 769.40 <
.06123035095 LONGMONT P1049096 WELD LONGMONT 21,000.00 3,959.00 366.24 0.00 366.24 <
*06123035096 LONGMONT P1049096 WELD LONGMONT 9,965.00 2,399.00 221.93 0.00 221.93 <
.06123075095 DACONO P1047496 WELD DACONO 4,200.00 792.00 73.27 0.00 73.27 c
*06123075096 DACONO P1047496 WELD DACONO 440.00 106.00 9.81 0.00 < <
*06123079095 EVANS P1047696 WELD EVANS 9,150.00 1,725.00 159.58 0.00 15,
.06123079096 EVANS P1047696 WELD EVANS 1,605.00 386.00 35.71 0.00 35.71 <
*06123082095 FORT LUPTON P1047896 WELD FORT LUPTON 42,000.00 7,917.00 732.40 0.00 732.40 <
.06123082096 FORT LUPTON P1047896 WELD FORT LUPTON 8,180.00 1,969.00 182.15 0.00 182.15 <
.06123092095 JOHNSTOWN P1048696 WELD JOHNSTOWN 10,500.00 1,979.00 183.08 0.00 183.08 <
.06123092096 JOHNSTOWN P1048696 WELD JOHNSTOWN 6,550.00 1,577.00 145.89 0.00 145.89 <
*06123120095 WINDSOR P1050196 WELD WINDSOR' 22,050.00 4,156.00 384.47 0.00 384.47 <
.06123120096 WINDSOR P1050196 WELD WINDSOR) 19,650.00 4,730.00 437.57 0.00 437.57 c
.06123125095 PLATTEVILLE J0 P1049796 WELD PLATTEVILLE 11,400.00 2,149.00 198.80 0.00 198.80 <
.06123125096 PLATTEVILLE P1049796 WELD PLATTEVILLE 13,670.00 3,290.00 304.36 0.00 304.36 <
.06123157595 EATON P1047596 WELD EATON 35,100.00 6,616.00 612.05 0.00 612.05 <
.06123157596 EATON P1047596 WELD EATON 1,320.00 318.00 29.42 0.00 29.42 <
.06123195795 AULT P1047196\ WELD AULT 16,200.00 3,054.00 282.53 0.00 282.53 <
.06123195796 AULT P1047196 WELD AULT 3,780.00 910.00 84.18 0.00 84.18 <
.06123195895 BRIGGSDALE P1047296 WELD BRIGGSDALE 9,850.00 1,857.00 171.79 0.00 171.79 <
.06123195896 BRIGGSDALE P1047296 WELD BRIGGSDALE 2,045.00 492.00 45.52 0.00 45.52 <
.06123196195 CARR P1047396 WELD CARR 4,200.00 792.00 71.27 0.00 73.27 <
.06123196196 CARR P1047396 WELD CARR 1,890.00 455.00 42.09 0.00 42.09 <
.06123196395 FIRESTONE P1047796 WELD FIRESTONE 2,100.00 0.00 0.00 0.00 0.00 <
.06123196495 FREDERICK P1047996 WELD FREDERICK 1,400.00 0.00 0.00 0.00 0.00 <
.06123196795 GILCREST P1048096 WELD GILCREST 2,150.00 405.00 37.47 0.00 37.47 <
*06123196796 GILCREST P1048096 WELD GILCREST 1,890.00 455.00 42.09 0.00 42.09 <
.06123196895 GILL P1048196 WELD GILL 12,800.00 2,413.00 223.23 0.00 223.23 c
.06123196896 GILL P1048196 WELD GILL 4,660.00 1,122.00 103.80 0.00 103 <
.06123196995 GROVER P1048396 WELD GROVER 7,750.00 1,461.00 135.16 0.00 13'_
.06123196996 GROVER P1048396 WELD GROVER 5,670.00 1,365.00 126.28 0.00 126.48 <
*06123197195 HEREFORD P1048496 WELD HEREFORD 2,100.00 0.00 0.00 0.00 0.00 <
.06123197196 HEREFORD P1048496 WELD HEREFORD 725.00 0.00 0.00 0.00 0.00 <
.06123197295 HUDSON P1048596 WELD HUDSON 16,950.00 3,195.00 295.57 0.00 295.57 <
.06123197296 HUDSON P1048596 WELD HUDSON 7,145.00 1,720.00 159.12 0.00 159.12 <
.06123197395 KEENESBURG P1078796 WELD KEENESBURG 8,500.00 1,602.00 148.20 0.00 148.20 <
.06123197396 KEENESBURG P1076796 WELD KEENESBURG 10,330.00 2,486.00 229.98 0.00 229.98 <
.06123197595 KERSEY P1048896 WELD KERSEY 23,850.00 4,496.00 415.93 0.00 415.93 <
.06123197596 KERSEY P1048896 WELD KERSEY 5,955.00 1,433.00 132.57 0.00 132.57 <
*06123197695 LA SALLE P1048996 WELD LA SALLE 8,700.00 1,640.00 151.72 0.00 151.72 <
.06123197696 LA SALLE P1048996 WELD LA SALLE 9,450.00 2,275.00 210.46 0.00 210.46 <
.06123197795 LUCERNE P10491960- WELD LUCERNE 2,800.00 0.00 0.00 0.00 0.00 <
.06123197895 MEAD • P1049296 WELD MEAD
1,400.00 0.00 0.00 0.00 0.00 <
.0612]197896 MEAD P1049296--- WELD MEAD 440.00 0.00 0.00 0.00 0.00 <
*06123197995 MILLIKEN P1049396 WELD MILLIKEN 6,740.00 1,270.00 117.49 0.00 117.49 <
.06123198195 NEW RAYMER P1049496 WELD NEW RAYMER 2,100.00 396.00 36.63 0.00 36.63 <
*06123198196 NEW RAYMER P1049496 WELD NEW RAYMER 3,780.00 910.00 84.18 0.00 84.18 <
04/15/98 TCI SATELLITE ENTERTAINMENT, INC. Page 2
11:32:58 Check Request Allocation Detail by Asset
Personal Property
Check Request 8: 980407-0049
Tax Collector: WELD COUNTY COLLECTOR
Reason for Check: COLORADO 97 (WELD COUNTY)
Allocated 4 Admin
Asset Number User Name Customer U County City Reported Cost Assessed Value Tax Fee Total
.06123198295 NUNN P1079596 WELD NUNN 6,300.00 1,188.00 109.90 0.00 109.90 <
D06123198296 NUNN P1079596 WELD NUNN 9,735.00 2,343.00 216.75 0.00 216.75 <
D06123198395 PIERCE P1049696 WELD PIERCE 6,450.00 1,216.00 112.49 0.00 112.49 <
D06123198396 PIERCE P1049696 WELD PIERCE 4,790.00 1,153.00 106.66 0.00 106.66 <
.06123198495 ROGGEN (P1049896 WELD ROGGEN 2,800.00 528.00 48.85 0.00 48.85 c
.06123198496 ROGGEN NP1049896 WELD ROGGEN 2,330.00 561.00 51.90 0.00 51.90 <
.06123198695 SEVERANCE /P1049996 WELD SEVERANCE 1,450.00 273.00 25.26 0.00 25.26 <
.06123198696 SEVERANCE `P1049996 WELD SEVERANCE 3,340.00 804.00 74.38 0.00 7 ` <
.06123198795 STONEHAM (P1050096 WELD STONEHAM 1,400.00 0.00 0.00 0.00
.06123198796 STONEHAM P1050096 WELD STONEHAM 1,450.00 365.00 33.77 0.00 33.77 <
1
SUBTOTAL TAX BILL 8 WELD Number of Assets - 58 656,080.00 130,450.00 12,067.96 0.00 12,067.961
I-
U TOTAL CHECK REQUEST U 980407-0049 Number of Assets . 58 656,080.00 130,450.00 12,067.96 0.00 12,067.9611
I
4 Allocated Tax - Tax Amount - Discount . Penalty • Interest
a FIXED ASSET Number of Assets . 58 656,080.00 130,450.00 12,067.96 12,067.96
< Asset not yet exported to AIR Number of Assets - 58 656,080.00 130,450.00 12,067.96 12,067.96
04/15/98 TCI SATELLITE ENTERTAINMENT, INC. Page 1
11:32:57 Check Request Allocation Detail by Asset
Personal Property
Check Request N: 980407-0049 .
Tax Collector: WELD COUNTY COLLECTOR
Reason for Check: COLORADO 97 (WELD COUNTY)
Allocated $ Admin
Asset Number User Name Customer N County City Reported Cost Assessed Value Tax Fee Total
Jurisdiction: CO-WELD COUNTY
.06123025095 GREELEY P1046296 WELD GREELEY 177,350.00 33,430.00 3,092.61 0.00 3,092.61 <
.06123025096 GREELEY P1048296 3$21„.30WELD GREELEY 34,555.00 8,317.00 769.40 0.00 769.40 <
.06123035095 LONGMONT "-' P1049096 - 4 � [ WELD -' LONGMONT - - - 21,000.00 - -- 3,959.00 366.24 0.00 366.24_<
.06123035096 LONGMONT P1049096 535.24 WELD LONGMONT 9,965.00 2,399.00 221.93 0.00 221.93 <
.06123015095 DACONO P1047496 (�-7 / / WELD DACONO 4,200.00 792.00 73.27 0.00 73.27
.06123075096 DACONO P1047496 1{ /•tap' WELD DACONO 440.00 106.00 9.81 0.00 < <
..P 000.0 _., _
0000.._ 0000 —_
r 06123079095 EVANS 01097696 (}o b WELD EVANS 9,150.00 1,725.00 159.58 '0 00�'— 15: ��r�
.06123079096 EVANS P1047696 l ` o $6 WELD EVANS 1,605.00 386.00 35.71 0.00 35.71 <
.06123082095 FORT LUPTON P1047896 q <7/ WELD FORT LUPTON 42,000 00 7,917.00 - 732.40 0.00 732.40'
.06123082096 FORT LUPTON P1047896 ol_1 -Itc WELD FORT LUPTON 8,180.00 1,969.00 182.15 0.00 182.15 <
0000 0000_ 0000 ._..
.06123092095 JOHNSTOWN P1048696 WELD JOHNSTOWN 10,500.00 1,975.00 103.08 0.00' 183.08 c
>06123092096 __.___JOHNSTOWN P1048696 3 7 7n.� WELD JOHNSTOWN 6,550.00 1,577.00 145.89 0.00 145.89 <
.06123120095 WINDSOR P1050196 p WELD WINDSOR 22,050.00 4,156.00 " 384.47 '- 0:00 384-747-2-
>06123120096 _ WINDSOR P1050196 101-p-f' WELD WINDSOR _ 19 650.00 4,730.00 437.57 0.00 437.57 <_
__ 0000.... 104 _..... 0000.. LA _______. 0.._
.06123125095 "�'FL iIEVILLE P1049796 �yZ WELD PLATTEVILL6 ' 11,400.00 -2,14-9.00 198.80 0.00 198.80 <
.06123125096 PLATTEVILLE P1049796 .1" I WELD PLATTEVILLE 13,670.00 3,290.00 304.36 0.00 304.36 <
00..00...
.06123157595 EATON P1047596 ��q//�� WELD EATON 35,100.00 6,616.00 612.05 0.00 612.05 <
.06123157596 EATON P1047596 4M(J.6V WELD EATON 1,320.00 318 00 29.42 0.00 29.42 <
00000000. _ 3 <
.06123195795 AULT 01047196 ''JJ//����� n WELD AULT - 16,266.60 - "'" 3,054.66""--"-''-'- 282.53- 000 282.53 <
.06123195796 AULT P1047196 3(4t,0, ka WELD AULT 3,780.00 910.00 84.18 0.00 84.18 a
>06123195895 BRIGGSDALE P1047296 /T9 5g WELD BRIGGSDALE 9,856.66 --1,853.00 ---- 171.79 0.00 1/1.79 <
.06123195896 BRIGGSDALE .P1047296 T7 WELD BRIGGSDALE 2,045.00 492.00 45.52 0.00 45.52 <
_.. 0000_. _ - 0000.06123196195 CARR 0104]396 I0/.ZL WELD CARR 9,200.00 792.00___""` !3.27-"""'0'.00""'"`""'"73.2] <
.06123196196 __. CARR P1047396 WELD CARR 1,890.00 455.00 42.09 0.00 42.09 <
.06123196395 FIRESTONE P1047796 WELD FIRESTONE 2,100:00 "' 0:00' -" 0.00 0.00 - 0.00 <
.06123196495 FREDERICK P1047996 WELD FREDERICK 1,400.00 0.00 0.00 0.00 0.00 <
.06123196795 GILCREST P1048096 WELD GILCREST 2,150.00 405.00 37.47 0.00 37.47 <
.06123196796 LSLCRSST_,__.......__ _.._.P1048096 _ViOg WELD GILCREST _ _ 1,890.00 -, _.455.-0.042:09 0.00 42.09 <.
.06123196895 GILL P1048196 OO as WELD GILL 12,800.00 2,413.00 223.23 0.00 223.23 <
.06123196896 G,I_Iy4„: _ ,_ .._ P1048196 Z ,p'-i7 WELD GILL 9 660.00 1,122.00 103.80 0.00 103 ' <
_. 0000_ GROVER
_ 0000_ __..,_,�_
>06123196995 GROVER P1048396 WELD GROVER 7,750.00 1,461.00 135.16 0.00 13'_
.06123196996 GRO.YA6 „ ,,__ P1048396 _ 277.7 O WELD 0000 GROVER _ 5,670.00 1,365.00 126.28 0.00 126.td <
._ -__
.06123197195 HEREFORD P1048496 WELD HEREFORD 2100.00-' 0.00-- -VW-- 0.00 0.00 <_
.06123197196 HEREFORD P1048496 WELD HEREFORD 725.00 0.00 0.00 0.00 0.00 <
.06123197295 HUDSON P1048596 /�'/ WELD HUDSON 16,950.00 3,195.00 295.57 0.00 295.57 <
.06123197296 HUDSON P1048596 O- WELD HUDSON 7,145.00 1,720.00 159.12 0.00.. 159.12 <
.06123197395 ttom�-,....__.. �/ /��� _-_0 1, 00 0 148.20 0.00 _
.06123197396 KEENESB RG f ' P1078796 . 7ULF WELD KEENESBURG 10 330.00 2,486 00 229.98 0.00 229.98 <
.06123197595 _ KERSEY" P1048896 pp WELD KERSEY 23,850.00 4,496.00 415.93 0.00 415.93 <
.06123197596 KERSEY P1048896 547(0.�i(7 WELD KERSEY _ _- 5,955.00 1,433.00 132.57 0.00 132.57 <
.06123197695 LA SALLE 0104 E996 WELD LA SALLE F:76
_____�_ b:00__-__--..7.640.00 ___.-151772. .._._0.00 000.0 . _151.7.2-<
- - ''-
*06123197696 LA SALLE P1048996 37033. WELD LA SALLE 9,450.00 2,275.00 210.46 0.00 210.46 <
__ _ 0000. _ _ .__.__. ..
.06123197795 L t•�0.0.00 1 WELD . ..LUCERNE.�...._-_ ".. .2,8'0'0-'0S-_._,�_..___6.05--. ___._. . 0.0O_'-'.-.0.00 -0.00 r
.06123197895 MEAD._ . P1049296 WELD MEAD 1,400.00 0.00 0.00 0.00 0.00 <
.06123197896 MEAD,. P1049296 `tn WELD MEAD 440.00 0.00 0.00 0.00 0.00 <
*06123197995 MILLIKEN. P1049396 (t{7.1O WELD MILLIKEN 6,740.00 1,270.00 117.49 0.00 117.49 <
_.. - __._.._..� 0000 _._.06123198195 NEW RHYMER 01099496 O o WELD NEW RHYMER 2,1b0:60 J36.00� -'"--`--S-6.6 3'��-� O.00 36.63 <
.06123198196 NEW RHYMER_ _ P1049496 10 0.b v WELD_ NEW RAYMER 3,780.00 910.00 84.18 0.00 84,111_
04/15/98 TCI SATELLITE ENTERTAINMENT, INC. Page 2
11:32:58 Check Request Allocation Detail by Asset
Personal Property
Check Request N: 980407-0049
Tax Collector: WELD COUNTY COLLECTOR
Reason for Check: COLORADO 97 (WELD COUNTY)
Allocated 4 Admin
Asset Number User Name Customer N County City Reported Cost Assessed Value Tax Fee Total
.06123198295 NUNN n µ,+/_Q/ P1079596 C�"f WELD NUNN 6,300.00 1,188.00 109.90 0.00 109.90 <
.06123198296 NUNN T 1 ' ,J 1'P P1079596 3 '^' WELD NUNN 9,735.00 2,343.00 216.75 0.00 216.75 <
...,..._s. _..�, -_. .���? /- .. .._ _
.06123198395 PIERCE P1049696 . .. WELD PIERCE 6,450.00 1,216.00 112.99 0.00 112.49 c
.06123198396 PIERCE P1049696 ��.4 to WELD PIERCE 4 790.00 1,153.00 106.66 0 00 106.66
,.. 4044. 000 .0-_ 48_85._ 444_ c
.06123198495 ROG�.EN P1049896 7��� WELD EOGGEN 2,800.00 528.00 48.85 0.00 48.85 c
.06123198496 ROGGEN P1049896 WELD ROGGEN 2 330.00 561 00 51.90 0.00 51.90 <
_ 4000. _ 450.0. 0404_..•--w__-'-' 4404__.
.06123198695 5EV�RANCE P1049996 r. np WELD SEVERANCE
1,450.00 273.00 74.38 0.00 25.26 <
.06123198696 SEVERANCE P1049996 IV�/DO WELD SEVERANCE 3,340.00 804.00 74.38 0.00 7
.__.__... <
.06123198795 --J1'UNEHAM"-"-"" P7050096 //^^�� WELD STONEHAM 1,4000.00 0.00 0.00 0.00 - �
.06123198796 STONEHAM P1050096 1/ WELD STONEHAM 1,450.00 365.00 33.77 0.00 _,3Y.l5ac
SUBTOTAL TAX BILL N WELD Number of Assets 1
58 656,080.00 130,450.'00 12,067.96 0.00 12,067.96(
I
TOTAL CHECK REQUEST N 980407-0049 Number o£ Assets 58 656,080.00 130,450.00 12,067.96 0.00 12,067.96H
# Allocated Tax = Tax Amount - Discount . Penalty ♦ Interest
. FIXED ASSET Number of Assets = 58 656,080.00 130,450.00 12,067.96 12,067.96
< Asset not yet exported to A/R Number of Assets • 58 656,080.00 130,450.00 12,067.96 12,067.96
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
x._
I + li JS6601.5Kliza.a-:;61L—4. . . .tnirt-Attiti!ei'rW,:4410.t41,PinKAraiictilulelt,P.:pf 511 WOODS AVENUE WELD AULT 80610 22-Mar-95 700 455r
39391 WELD COUNTY RD 35 WELD AULT 80610 23-Apr-95 700 455
41818 WCR 25 WELD AULT 80610 12-Jul-95 700 455
41828 WELD COUNTY RD 25 WELD AULT 80610 14-Jul-95 700 455
310 E 1ST ST WELD AULT 80610 10-Aug-95 700 455
245 E 4TH ST WELD AULT 80610 21-Oct-95 700 455
19757 WELD COUNTY RD 86 WELD AULT 80610 28-Oct-95 700 455
13707 HIGHWAY 14 WELD AULT 80610 03-Nov-95 700 455
19515 WELD COUNTY RD 86 WELD AULT 80610 16-Nov-95 700 455
13941 WELD CR 84 WELD AULT 80610 29-Nov-95 700 455
114 W 2ND WELD AULT 80610 01-Dec-95 1,400 910
43980 WCR 43 WELD AULT 80610 02-Jan-96 725 602
19057 COUNTY ROAD 86 WELD AULT 80610 04-Mar-96 725 602
40250 WCR 21 WELD AULT 80610 05-Mar-96 725 602
316 3RD AVE WELD AULT 80610 01-Jul-96 1,165 967
42278 WELD CTY RD 37 WELD AULT 80610 05-Jul-96 725 602
41970 COUNTY ROAD 35 WELD AULT 80610 10-Jul-96 725 602
249 E 4 ST WELD AULT 80610 18-Jul-96 725 602
304 E B STREET WELD AULT 80610 30-Jul-96 725 602
18509WELD COUNTY RD 86 WELD AULT 80610 05-Sep-96 725 602
635 GRAEFE AVE WELD AULT 80610 16-Sep-96 725 602
21637 WELD COUNTY RD 86 WELD AULT 80610 09-Oct-96 725 602
39520 COUNTY ROAD 43 WELD AULT 80610 21-Oct-96 725 602
17487 HIGHWAY 14 WELD AULT 80610 02-Nov-96 725 602
325 E 1ST ST#430 WELD AULT 80610 09-Nov-96 725 602
325 E 1ST ST#418 WELD AULT 80610 05-Dec-96 725 602
42276 WELD COUNTY ROAD 37 WELD AULT 80610 06-Dec-96 725 602
225 LEE ST WELD BRIGGSDALE 80611 23-Nov-94 750 353
123 MILTON ST WELD BRIGGSDALE 80611 12-Jul-95 1,400 910
43251 WELD COUNTY RD 77 WELD BRIGGSDALE 80611 10-Oct-95 700 455
39760 COUNTY ROAD 68 WELD BRIGGSDALE 80611 11-Oct-95 700 455
35258 COUNTY ROAD 80 WELD BRIGGSDALE 80611 12-Oct-95 1,400 910
39036 WELD COUNTY RD 68 WELD BRIGGSDALE 80611 25-Nov-95 700 455
44948 WELD CTY RD 77 WELD BRIGGSDALE 80611 12-Dec-95 700 455
38581 HIGHWAY 14 WELD BRIGGSDALE 80611 14-Dec-95 700 455
39630 WELD CO RD 392 WELD BRIGGSDALE 80611 27-Jan-96 725 602
39250 COUNTY ROAD 68 WELD BRIGGSDALE 80611 08-Mar-96 1,165 967
38770 WELD CTY RD #74 WELD BRIGGSDALE 80611 14-Jun-96 725 602
49087 WELD COUNTY RD 83 WELD BRIGGSDALE 80611 19-Jun-96 725 602
37008 WCR 80 WELD BRIGGSDALE 80611 11-Sep-96 725 602
40004 COUNTY ROAD 84 WELD BRIGGSDALE 80611 15-Oct-96 725 602
42024 WELD COUNTY RD 80 WELD BRIGGSDALE 80611 25-Oct-96 725 602
65823 US HIGHWAY 85 WELD CARR 80612 29-Mar-95 700 455
9495 WARNER RD WELD CARR 80612 21-Jun-95 700 455
56145 WELD COUNTY RD 21 WELD CARR 80612 07-Dec-95 1,400 910
8470 WELD COUNTY RD 126 WELD CARR 80612 18-Dec-95 700 455
13181 WCR 126 WELD CARR 80612 29-Jun-96 725 602
65825 US HIGHWAY 85 WELD CARR 80612 21-Aug-96 725 602
54907 WCR 27 WELD CARR 80612 18-Oct-96 725 602
20212 COUNTY ROAD 5 WELD CARR 80612 03-Dec-96 725 602
1
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
fre pB� r q�.cI.F .,R '', Aik
1410 MACTAVISH CT WELD DACONO 80514 11-Sep-95 700 455
833 GLEN BARR ST WELD DACONO 80514 29-Sep-95 700 455
1217 MACDEE CT WELD DACONO 80514 05-Jul-96 725 602
1220 MC KAY CT WELD DACONO 80514 30-Jul-96 725 602
813 2ND STREET CT WELD DACONO 80514 30-Sep-96 1,165 967
1108 MACLEAN ST WELD DACONO 80514 09-Dec-96 725 602
21167 WELD COUNTY RD 70 WELD EATON 80615 31-Aug-94 750 353
335 WALNUT AVE WELD EATON 80615 23-Mar-95 1,400 910
36755 WCR 33 WELD EATON 80615 20-May-95 700 455
36396 COUNTY ROAD 29 WELD EATON 80615 18-Jul-95 700 455
454 LINDEN ST WELD EATON 80615 20-Jul-95 700 455
16350 WCR 76 WELD EATON 80615 11-Aug-95 700 455
35251 WELD COUNTY RD#47 WELD EATON 80615 14-Aug-95 1,400 910
440 CHERRY AVE WELD EATON 80615 06-Sep-95 700 455
17084 WCR 80 WELD EATON 80615 09-Sep-95 700 455
19260 COUNTY ROAD 76 WELD EATON 80615 09-Sep-95 700 455
21543 COUNTY ROAD 74 WELD EATON 80615 11-Sep-95 700 455
313 COTTONWOOD AVE WELD EATON 80615 12-Sep-95 700 455
455 BIRCH AVE WELD EATON 80615 16-Sep-95 700 455
35484 COUNTY ROAD 49 WELD EATON 80615 19-Sep-95 700 455
705 CHEYENNE AVE WELD EATON 80615 25-Sep-95 700 455
36477 WCR49 WELD EATON 80615 07-Oct-95 700 455
24328 WCR 76 WELD EATON 80615 17-Oct-95 700 455
21498 WELD COUNTY RD 76 WELD EATON 80615 21-Oct-95 700 455
38339 WELD CR 53 WELD EATON 80615 26-Oct-95 700 455
20481 WCR 72 WELD EATON 80615 03-Nov-95 1,400 910
38725 COUNTY ROAD 35 WELD EATON 80615 10-Nov-95 700 455
12037 COUNTY ROAD 74 WELD EATON 80615 14-Nov-95 700 455
36590 WELD COUNTY RD 23 WELD EATON 80615 21-Nov-95 700 455
24643 WELD CR 70 WELD EATON 80615 05-Dec-95 700 455
160 WALNUT AVE WELD EATON 80615 15-Jan-96 725 602
360 OAK AVE WELD EATON 80615 01-Mar-96 725 602
25031 WELD COUNTY ROAD 76 WELD EATON 80615 02-Mar-96 725 602
14366 WCR 80 WELD EATON 80615 30-Apr-96 725 602
955 HAWK RIDGE CT WELD EATON 80615 09-May-96 725 602
25081 WCR 74 WELD EATON 80615 31-May-96 725 602
415 SPRUCE AVE WELD EATON 80615 04-Jun-96 725 602
322 ELM AVE WELD EATON 80615 09-Jun-96 725 602
330 PONDEROSA AVE WELD EATON 80615 30-Jun-96 1,165 967
1450 HAWKRIDGE RD WELD EATON 80615 10-Aug-96 1,165 967
WELD COUNTY 45 33998 WELD EATON 80615 22-Aug-96 725 602
16247 WCR 76 WELD EATON 80615 27-Aug-96 1,165 967
14497 WELD COUNTY ROAD 76 WELD EATON 80615 07-Sep-96 725 602
287 5TH ST WELD EATON 80615 02-Oct-96 725 602
34478 WELDCNTY RD 45 WELD EATON 80615 03-Oct-96 1,165 967
35986 GRANDVIEW DR WELD EATON 80615 07-Oct-96 725 602
11230 COUNTY ROAD 74 WELD EATON 80615 22-Oct-96 725 602
20741 WELD COUNTY ROAD 74 WELD EATON 80615 14-Nov-96 725 602
25719 WELD COUNTY RD 74 WELD EATON 80615 20-Nov-96 725 602
38493 WELD COUNTY RD 41 WELD EATON 80615 22-Nov-96 725 602
2
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
P o,.. 4 34 ..,: ,,4
ig
Mir ._...�.c ` ! ! i3 ■ .._'i
14886 COUNTY ROAD 74 WELD EATON 80615 11-Dec-96 725 602
34294 WELD COUNTY RD 47 WELD EATON 80615 18-Dec-96 1,165 967
975 HAWKRIDGE WELD EATON 80615 19-Dec-96 725 602
3715 GOLDEN ST WELD EVANS 80620 18-May-94 750 353
333 37TH ST LOT 34 WELD EVANS 80620 20-Sep-95 700 455
3508 LILAC LN WELD EVANS 80620 19-Nov-95 700 455
3209 BALDWIN AVE WELD EVANS 80620 20-Jan-96 725 602
3511 TRINIDAD ST WELD EVANS 80620 10-Feb-96 725 602
3914 CENTRAL ST WELD EVANS 80620 13-Mar-96 1,165 967
3509 CLAREMONT AVE WELD EVANS 80620 02-Apr-96 725 602
3208 BALDWIN AVE WELD EVANS 80620 24-May-96 725 602
3413 MAGNOLIA ST WELD EVANS 80620 03-Aug-96 725 602
1516 39TH ST WELD EVANS 80620 06-Aug-96 1,165 967
3026 11TH AVE WELD EVANS 80620 11-Oct-96 725 602
3404 BURLINGTON AVE WELD EVANS 80620 07-Nov-96 725 602
3509 DAHLIA ST WELD EVANS 80620 14-Nov-96 725 602
3602 MARIGOLD ST WELD EVANS 80620 23-Nov-96 725 602
7177 WCR-18 WELD FIRESTONE 80520 16-Sep-95 700 455
778 3RD ST WELD FIRESTONE 80520 01-Dec-95 700 455
677 3RD ST WELD FIRESTONE 80520 21-Dec-95 700 455
15027 WCR 18 WELD FORT LUPTON 80621 29-Mar-95 700 455
7001 WCR 21 WELD FORT LUPTON 80621 24-Jul-95 700 455
10161 HWY 52 WELD FORT LUPTON 80621 22-Sep-95 700 455
895 S FULTON AVE WELD FORT LUPTON 80621 25-Sep-95 700 455
237 7TH ST WELD FORT LUPTON 80621 27-Sep-95 700 455
8394 US HIGHWAY 85 WELD FORT LUPTON 80621 27-Sep-95 700 455
222 MCKINLEY AVE WELD FORT LUPTON 80621 03-Oct-95 1,400 910
9832 HIGHWAY 52 WELD FORT LUPTON 80621 03-Oct-95 700 455
16435 COUNTY ROAD 18 WELD FORT LUPTON 80621 06-Oct-95 700 455
7113 WOODRUFF ST WELD FORT LUPTON 80621 20-Oct-95 700 455
17069 COUNTY ROAD 22 WELD FORT LUPTON 80621 06-Nov-95 700 455
11097 COUNTY ROAD 22 1/2 WELD FORT LUPTON 80621 21-Nov-95 1,400 910
7485 PATRICK AVE WELD FORT LUPTON 80621 28-Nov-95 700 455
10380 WCR 6 WELD FORT LUPTON 80621 29-Nov-95 700 455
2391 TATE AVE WELD FORT LUPTON 80621 04-Dec-95 700 455
8499 WELD COUNTY RD#14 WELD FORT LUPTON 80621 11-Dec-95 700 455
17808 WCR 14 WELD FORT LUPTON 80621 13-Dec-95 700 455
9999 WELD COUNTY RD WELD FORT LUPTON 80621 17-Dec-95 700 455
8581 WCR 24 WELD FORT LUPTON 80621 20-Dec-95 700 455
1202 LANTERN DR WELD FORT LUPTON 80621 30-Dec-95 700 455
5430 COUNTY ROAD 15 WELD FORT LUPTON 80621 15-Feb-96 1,165 967
2128 COUNTY ROAD 19 WELD FORT LUPTON 80621 15-Feb-96 725 602
1228 4TH ST WELD FORT LUPTON 80621 16-Feb-96 725 602
909 FIR AVE WELD FORT LUPTON 80621 08-Mar-96 725 602
7892 HART ST WELD FORT LUPTON 80621 18-Mar-96 725 602
15525 COUNTY ROAD 10 WELD FORT LUPTON 80621 25-Mar-96 725 602
903 GREENWOOD CT WELD FORT LUPTON 80621 13-May-96 725 602
901 GREENWOOD CT WELD FORT LUPTON 80621 13-May-96 1,165 967
125 S DENVER AVE WELD FORT LUPTON 80621 15-May-96 1,605 1,332
11471 WELD COUNTY RD 10 WELD FORT LUPTON 80621 17-May-96 725 602
3
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
504 HARRISON AVE WELD FORT LUPTON 80621 21-May-96 725 602
7114 WOODRUFF ST WELD FORT LUPTON 80621 19-Jun-96 725 602
7071 HART ST WELD FORT LUPTON 80621 19-Jun-96 725 602
11446 WELD CNTY RD 23 WELD FORT LUPTON 80621 21-Jun-96 725 602
3451 WELD CR 21 WELD FORT LUPTON 80621 22-Jun-96 725 602
10513 WCR 37 WELD FORT LUPTON 80621 27-Jun-96 725 602
7124 WELD COUNTY ROAD#17 WELD FORT LUPTON 80621 03-Jul-96 1,165 967
1401 9TH ST LOT 168 WELD FORT LUPTON 80621 13-Jul-96 725 602
7937 RICHARD AVE WELD FORT LUPTON 80621 24-Jul-96 1,165 967
3510 WCR 21 WELD FORT LUPTON 80621 26-Jul-96 725 602
6731 WCR 41 WELD FORT LUPTON 80621 30-Jul-96 725 602
RR1 WELD FORT LUPTON 80621 02-Aug-96 725 602
6495 WCR 37 WELD FORT LUPTON 80621 07-Aug-96 725 602
15641 CASLER AVE WELD FORT LUPTON 80621 12-Aug-96 725 602
7450 WELD CR 35 WELD FORT LUPTON 80621 16-Aug-96 725 602
15025 GOOD AVE WELD FORT LUPTON 80621 20-Aug-96 725 602
15816 CAROLINE AVE WELD FORT LUPTON 80621 21-Aug-96 725 602
10313 WELD CR 22 WELD FORT LUPTON 80621 22-Aug-96 725 602
4982 WELD COUNTY RD 35 WELD FORT LUPTON 80621 06-Sep-96 725 602
13869 COUNTY RD 18 1-2 WELD FORT LUPTON 80621 16-Sep-96 725 602
165 14TH ST WELD FORT LUPTON 80621 23-Sep-96 1,165 967
11142 WCR 19 WELD FORT LUPTON 80621 25-Sep-96 1,165 967
908 PLATTE DR WELD FORT LUPTON 80621 27-Sep-96 725 602
11667 WCR 25.25 WELD FORT LUPTON 80621 02-Oct-96 725 602
15976 CAROLINE AVE WELD FORT LUPTON 80621 04-Oct-96 725 602
11420 WELD COUNTY RD WELD FORT LUPTON 80621 09-Oct-96 725 602
1632 DENVER AVE WELD FORT LUPTON 80621 16-Oct-96 725 602
7678 WELD COUNTY RD 17 WELD FORT LUPTON 80621 07-Nov-96 725 602
6052 WELD COUNTY RD 21 WELD FORT LUPTON 80621 07-Nov-96 725 602
7746 WELD COUNTY RD WELD FORT LUPTON 80621 19-Nov-96 725 602
2872 TATE AVE WELD FORT LUPTON 80621 19-Nov-96 725 602
17016 WELD COUNTY RD 22 E WELD FORT LUPTON 80621 05-Dec-96 725 602
10188 WELD CR 23 WELD FORT LUPTON 80621 12-Dec-96 725 602
6865 COUNTY ROAD 23 WELD FORT LUPTON 80621 13-Dec-96 1,165 967
201 GRANT ST WELD FREDERICK 80530 14-Nov-94 750 353
103 1ST ST WELD FREDERICK 80530 06-Nov-96 725 602
32510 WCR 74 WELD GALETON 80622 11-Jan-96 725 602
35824 PLEASANT HILL AVE WELD GALETON 80622 15-Aug-96 725 602
24787 1ST ST WELD GALETON 80622 17-Sep-96 725 602
35890 GRAND VIEW AV WELD GALETON 80622 21-Nov-96 725 602
20227 SOUTHGATE AVE WELD GILCREST 80623 21-Aug-95 700 455
16035 HIGHWAY 256 WELD GILCREST 80623 09-Oct-95 700 455
21506 WELD CR 44 WELD GILCREST 80623 29-Aug-96 725 602
1216 MOORE DR WELD GILCREST 80623 16-Sep-96 1,165 967
324 STOCKTON WELD GILCREST 80623 06-Nov-96 725 602
27455 WELD COUNTY RD 66 WELD GILL 80624 04-Oct-94 750 353
33553 HIGHWAY 392 WELD GILL 80624 03-Jan-95 700 455
33541 HIGHWAY 392 WELD GILL 80624 20-Jun-95 700 455
31245 FOURTH ST WELD GILL 80624 07-Sep-95 700 455
35510 WELD COUNTY RD WELD GILL 80624 12-Sep-95 700 455
4
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
H � �, ,
ex s s3 x,,rte s w
27124 WELD COUNTY RD 70 WELD GILL 80624 13-Oct-95 700 455
27199 7TH AVE WELD GILL 80624 14-Oct-95 700 455
28847 WELD COUNTY RD 62 WELD GILL 80624 06-Nov-95 700 455
30300 WELD CR 57 WELD GILL 80624 28-Nov-95 700 455
26482 WELD COUNTY RD 72 WELD GILL 80624 02-Dec-95 700 455
33304 WELD CNTY RD 61 3/4 WELD GILL 80624 19-Dec-95 700 455
32442 COUNTY ROAD 63 WELD GILL 80624 24-Jan-96 725 602
32877 COUNTY ROAD 59 WELD GILL 80624 01-Feb-96 725 602
30059 WCR 61 WELD GILL 80624 03-Jul-96 725 602
31299 4TH ST WELD GILL 80624 18-Jul-96 725 602
31311 4TH ST WELD GILL 80624 07-Aug-96 725 602
27018 FIFTH AVE WELD GILL 80624 14-Aug-96 725 602
31245 5TH ST WELD GILL 80624 21-Aug-96 725 602
27850 WCR 62 WELD GILL 80624 08-Oct-96 1,605 1,332
34526 WELD COUNTY RD 55 WELD GILL 80624 21-Oct-96 725 602
35251 WELD COUNTY RD 61 WELD GILL 80621 27-Nov-96 725 602
33818 WELD COUNTY RD 53 WELD GILL 80624 20-Dec-96 1,605 1,332
25501 HIGHWAY 392 WELD GREELEY 80631 29-Jun-94 750 353
2213 C ST NW WELD GREELEY 80631 20-Jul-94 750 353
2339 C ST NW WELD GREELEY 80631 28-Jul-94 750 353
1012 E 16TH ST WELD GREELEY 80631 31-Aug-94 750 353
3707 65TH AVE WELD GREELEY 80634 31-Aug-94 750 353
29145 HIGHWAY 37 WELD GREELEY 80631 01-Sep-94 750 353
26468 WCR 49 WELD GREELEY 80631 26-Sep-94 750 353
6308 26TH ST WELD GREELEY 80634 01-Dec-94 1,500 705
369 E 8TH ST WELD GREELEY 80631 03-Dec-94 750 353
16419 LONGS PEAK RD WELD GREELEY 80631 14-Dec-94 750 353
33046 PIKES PEAK DR WELD GREELEY 80631 22-Dec-94 750 353
2121 24TH STREET RD WELD GREELEY 80631 07-Feb-95 700 455
6415 28TH ST WELD GREELEY 80634 07-Mar-95 700 455
20251 HIGHWAY 392 WELD GREELEY 80631 08-Mar-95 700 455
1515 83RD AVE WELD GREELEY 80634 09-Mar-95 1,400 910
6085 26TH ST#A WELD GREELEY 80634 18-May-95 2,100 1,365
2320 C ST NW WELD GREELEY 80631 30-May-95 700 455
826 37TH CT WELD GREELEY 80634 10-Jun-95 700 455
2329 10TH ST WELD GREELEY 80631 12-Jun-95 700 455
4938 W 2ND ST WELD GREELEY 80634 21-Jun-95 1,400 910
4709 KIOWA DR WELD GREELEY 80634 05-Jul-95 1,400 910
6110 26TH ST WELD GREELEY 80634 25-Jul-95 700 455
1246 51ST AVENUE CT WELD GREELEY 80634 26-Jul-95 700 455
575 N 1ST AVE WELD GREELEY 80631 29-Jul-95 700 455
2300 4TH AVE WELD GREELEY 80631 31-Jul-95 700 455
2011 E 18TH ST WELD GREELEY 80631 01-Aug-95 700 455
1005 1/2 22ND AVENUE CT WELD GREELEY 80631 07-Aug-95 700 455
6071 26TH ST WELD GREELEY 80634 09-Aug-95 1,400 910
521 N 21ST AVE WELD GREELEY 80631 16-Aug-95 700 455
5940 W 24TH ST WELD GREELEY 80634 17-Aug-95 1,400 910
5765 ARROW HEAD DRIVE WELD GREELEY 80634 21-Aug-95 1,400 910
1770 37TH AVENUE PL WELD GREELEY 80634 23-Aug-95 700 455
3632 10TH ST WELD GREELEY 80634 25-Aug-95 700 455
5
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
,§,,,:1, s t m 1 °
2925 23RD AVE WELD GREELEY 80631 28-Aug-95 700 455
227 83RD AVE WELD GREELEY 80634 29-Aug-95 700 455
100 49TH AVE CT WELD GREELEY 80634 30-Aug-95 700 455
2626 1ST ST#317 WELD GREELEY 80631 31-Aug-95 700 455
1110 M ST WELD GREELEY 80631 01-Sep-95 700 455
30460 WELD COUNTY ROAD 49 WELD GREELEY 80631 07-Sep-95 700 455
600921 ST WELD GREELEY 80634 08-Sep-95 1,400 910
22314 WCR 54 1/2 WELD GREELEY 80631 09-Sep-95 700 455
824 E 16TH ST WELD GREELEY 80631 11-Sep-95 700 455
4940 F ST WELD GREELEY 80631 16-Sep-95 700 455
1525 95TH AVE WELD GREELEY 80634 19-Sep-95 700 455
3140 27TH AVE COURT WELD GREELEY 80631 21-Sep-95 700 455
4902 46TH AVE WELD GREELEY 80634 22-Sep-95 700 455
1604 11TH ST WELD GREELEY 80631 23-Sep-95 700 455
3737 W 10TH ST WELD GREELEY 80634 25-Sep-95 1,400 910
2280 1ST AVE APT 40 WELD GREELEY 80631 26-Sep-95 1,400 910
1641 23RD AVE WELD GREELEY 80631 27-Sep-95 1,400 910
1425 BRANTNER RD WELD GREELEY 80634 28-Sep-95 700 455
14653 COUNTY ROAD 64 WELD GREELEY 80631 29-Sep-95 700 455
12937 HIGHWAY 392 WELD GREELEY 80631 29-Sep-95 700 455
4012 GLACIER DR WELD GREELEY 80634 29-Sep-95 1,400 910
1730 20TH AVE WELD GREELEY 80631 30-Sep-95 700 455
6118 10TH ST WELD GREELEY 80634 03-Oct-95 700 455
1799 HOLLY AVE WELD GREELEY 80631 06-Oct-95 700 455
1609 BALSAM AVE WELD GREELEY 80631 07-Oct-95 700 455
20929 COUNTY ROAD 54 WELD GREELEY 80631 10-Oct-95 700 455
1616 N 35TH AVENUE CT WELD GREELEY 80631 13-Oct-95 700 455
420 6TH AVE WELD GREELEY 80631 13-Oct-95 700 455
6299 26TH ST WELD GREELEY 80634 13-Oct-95 700 455
3907 4TH STREET RD WELD GREELEY 80634 20-Oct-95 700 455
2120 CLUBHOUSE DR WELD GREELEY 80634 28-Oct-95 700 455
4214 MESA VERDE DR WELD GREELEY 80634 28-Oct-95 700 455
1831 26TH ST WELD GREELEY 80631 30-Oct-95 700 455
33177 PIKES PEAK DR WELD GREELEY 80631 01-Nov-95 700 455
7727 W 10TH ST WELD GREELEY 80634 03-Nov-95 700 455
400 31ST AVE WELD GREELEY 80631 04-Nov-95 700 455
2511 29TH AVE WELD GREELEY 80631 07-Nov-95 700 455
11000 US HIGHWAY 34 BYP WELD GREELEY 80634 07-Nov-95 700 455
23041 COUNTY ROAD 54 WELD GREELEY 80631 08-Nov-95 700 455
3528 OGILVY CT WELD GREELEY 80631 08-Nov-95 700 455
4803 HOT SPRINGS DR WELD GREELEY 80634 10-Nov-95 700 455
2207 NW C ST WELD GREELEY 80631 12-Nov-95 700 455
2205 C ST NW WELD GREELEY 80631 14-Nov-95 700 455
2121 E 20TH ST WELD GREELEY 80631 14-Nov-95 700 455
2111 5TH ST WELD GREELEY 80631 15-Nov-95 700 455
524 26TH AVENUE CT WELD GREELEY 80631 17-Nov-95 1,400 910
485 E 16TH ST WELD GREELEY 80631 17-Nov-95 700 455
2240 E 24TH ST WELD GREELEY 80631 17-Nov-95 700 455
5035 21ST ST WELD GREELEY 80634 21-Nov-95 700 455
1845 E 16TH ST WELD GREELEY 80631 22-Nov-95 700 455
6
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
2117 62ND AVE CT WELD GREELEY 80634 24-Nov-95 700 455
1128 E. 8TH ST. WELD GREELEY 80631 25-Nov-95 700 455
1305 15TH AVE WELD GREELEY 80631 30-Nov-95 700 455
20068 HIGHWAY 392 WELD GREELEY 80631 04-Dec-95 700 455
4500 10TH ST WELD GREELEY 80634 05-Dec-95 700 455
549 N 71ST AVE WELD GREELEY 80631 08-Dec-95 700 455
106 N 9TH AVE WELD GREELEY 80631 12-Dec-95 1,400 910
140 23RD AVE#20 WELD GREELEY 80631 14-Dec-95 700 455
4913 12TH STREET RD WELD GREELEY 80634 14-Dec-95 700 455
26518 WELD CTY RD 49 WELD GREELEY 80631 19-Dec-95 700 455
30951 WELD CNTY RD 31 WELD GREELEY 80631 22-Dec-95 700 455
4804 PAWNEE DR WELD GREELEY 80634 22-Dec-95 700 455
26956 WCR 47 WELD GREELEY 80631 23-Dec-95 1,400 910
205 83RD AVE WELD GREELEY 80634 23-Dec-95 700 455
6322 W 26TH ST WELD GREELEY 80634 26-Dec-95 1,400 910
2721 15TH ST WELD GREELEY 80631 27-Dec-95 700 455
3126 20TH AVE WELD GREELEY 80631 30-Dec-95 700 455
3226 E 18TH ST WELD GREELEY 80631 02-Jan-96 1,165 967
1015 83RD AVE WELD GREELEY 80634 02-Jan-96 1,165 967
6600 20TH ST#26 WELD GREELEY 80634 03-Jan-96 1,165 967
25275 WCR 47 WELD GREELEY 80631 05-Jan-96 725 602
1212 15TH ST WELD GREELEY 80631 06-Jan-96 725 602
3000 35TH AVE WELD GREELEY 80634 16-Jan-96 725 602
1501 GLENMERE BLVD WELD GREELEY 80631 17-Jan-96 725 602
16359 LONGS PEAK RD WELD GREELEY 80631 20-Jan-96 725 602
2323 6TH ST WELD GREELEY 80631 21-Jan-96 725 602
2770 E 18TH ST WELD GREELEY 80631 25-Jan-96 725 602
1917 33 AVE WELD GREELEY 80631 29-Jan-96 725 602
33284 COUNTY ROAD 27 WELD GREELEY 80631 02-Feb-96 725 602
14493 HIGHWAY 392 WELD GREELEY 80631 12-Feb-96 725 602
1212 WILSHIRE AVE WELD GREELEY 80631 17-Feb-96 1,165 967
31370 WELD COUNTY RD 49 WELD GREELEY 80631 22-Feb-96 725 602
5506 W. 24 ST. WELD GREELEY 80634 23-Feb-96 725 602
310 N 45TH AVENUE CT WELD GREELEY 80634 29-Feb-96 725 602
5102 PAWNEE DR WELD GREELEY 80634 01-Mar-96 725 602
16473 LONGS PEAK RD WELD GREELEY 80631 04-Mar-96 725 602
4903 46TH AVE WELD GREELEY 80634 05-Mar-96 725 602
25481 WELD CTY RD 51 WELD GREELEY 80631 07-Mar-96 725 602
3317 W 5TH ST RD WELD GREELEY 80631 18-Mar-96 725 602
1810 HEMLOCK AVE WELD GREELEY 80631 18-Mar-96 725 602
7700 28TH ST WELD GREELEY 80634 20-Mar-96 725 602
2651 E 18TH ST WELD GREELEY 80631 29-Mar-96 725 602
3502 10TH ST WELD GREELEY 80634 29-Mar-96 1,165 967
1473 10TH ST WELD GREELEY 80631 08-Apr-96 725 602
1935 17TH AVE WELD GREELEY 80631 09-Apr-96 725 602
3102 17TH AVE LOT 106 WELD GREELEY 80631 09-Apr-96 1,165 967
1975 42ND ST WELD GREELEY 80634 12-Apr-96 725 602
1931 29TH AVE. WELD GREELEY 80631 16-Apr-96 725 602
5124 W 9TH ST WELD GREELEY 80634 16-Apr-96 1,165 967
2308 W 24TH ST WELD GREELEY 80631 22-Apr-96 725 602
7
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
C;C�C�p�
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i� � Y kR5 �. i: �ie e,� _ .. u. , '.A i.. F.xidf .... -4q
3001 8TH AVE WELD GREELEY 80631 23-Apr-96 725 602
3617 F ST WELD GREELEY 80631 02-May-96 725 602
2605 11TH STREET RD WELD GREELEY 80631 07-May-96 1,165 967
1140 E 8TH ST WELD GREELEY 80631 08-May-96 725 602
30134 WELD COUNTY RD 45 WELD GREELEY 80631 09-May-96 725 602
2660 11TH AVE WELD GREELEY 80631 13-May-96 725 602
2204 ASH AVE WELD GREELEY 80631 17-May-96 725 602
219 15TH ST WELD GREELEY 80631 29-May-96 725 602
1004 E 16TH ST WELD GREELEY 80631 31-May-96 725 602
25 DOS RIOS WELD GREELEY 80634 31-May-96 1,165 967
3447 19TH ST WELD GREELEY 80631 04-Jun-96 725 602
6029 28TH ST WELD GREELEY 80634 06-Jun-96 725 602
5937 4TH ST WELD GREELEY 80634 06-Jun-96 1,165 967
705 19TH AVE WELD GREELEY 80631 12-Jun-96 725 602
22217 HWY 392 WELD GREELEY 80631 14-Jun-96 725 602
442 30TH AVE WELD GREELEY 80631 15-Jun-96 1,165 967
5101 W 25TH ST RD WELD GREELEY 80634 15-Jun-96 725 602
503 1/2 5TH ST WELD GREELEY 80631 21-Jun-96 1,165 967
623 37TH AVENUE CT WELD GREELEY 80634 25-Jun-96 725 602
2930 17TH ST WELD GREELEY 80631 26-Jun-96 725 602
1707 36TH AVENUE CT WELD GREELEY 80634 26-Jun-96 1,165 967
4411 9TH ST WELD GREELEY 80634 27-Jun-96 725 602
4348 YOSEMITE DR WELD GREELEY 80634 28-Jun-96 725 602
715 25TH AVE WELD GREELEY 80631 02-Jul-96 725 602
27027A WELD COUNTY RD 25 WELD GREELEY 80631 02-Jul-96 725 602
1426 33RD AVE WELD GREELEY 80631 05-Jul-96 725 602
16928 HIGHWAY 392 WELD GREELEY 80631 12-Jul-96 725 602
2713 27TH ST APT B WELD GREELEY 80631 13-Jul-96 725 602
616 38TH AVE WELD GREELEY 80634 13-Jul-96 725 602
28551 WCR 51 WELD GREELEY 80631 15-Jul-96 725 602
91541ST AVE WELD GREELEY 80634 15-Jul-96 1,165 967
2812 GREELEY MALL WELD GREELEY 80631 16-Jul-96 725 602
2820 1ST AVE WELD GREELEY 80631 20-Jul-96 725 602
2979 E 18TH ST WELD GREELEY 80631 22-Jul-96 725 602
2463 E 18TH ST WELD GREELEY 80631 23-Jul-96 725 602
4009 YOSEMITE DR WELD GREELEY 80634 23-Jul-96 725 602
1511 EAST 16TH WELD GREELEY 80631 24-Jul-96 1,165 967
5150 44TH AVE WELD GREELEY 80634 30-Jul-96 1,165 967
30081 WELD CNTY RD 25 WELD GREELEY 80631 31-Jul-96 725 602
4635 ZION DR WELD GREELEY 80634 03-Aug-96 725 602
21 DOS RIOS WELD GREELEY 80634 06-Aug-96 725 602
1510 E HWY 34 WELD GREELEY 80631 07-Aug-96 725 602
1200 CAROSELL DR STE 205 WELD GREELEY 80631 09-Aug-96 725 602
3914 B ST WELD GREELEY 80634 10-Aug-96 725 602
2626 1ST ST WELD GREELEY 80631 13-Aug-96 1,165 967
5030 14TH ST WELD GREELEY 80634 13-Aug-96 725 602
6306 10TH ST WELD GREELEY 80634 14-Aug-96 1,165 967
1205 47TH AVE WELD GREELEY 80634 15-Aug-96 725 602
1817 2ND AVE, TRAILER C-10 WELD GREELEY 80631 16-Aug-96 725 602
6306 ASHCROFT RD WELD GREELEY 80634 20-Aug-96 725 602
8
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
i m § ,.a te`' �IR_n
3115 19TH STREET RD WELD GREELEY 80631 21-Aug-96 1,165 967
4106 AA ST WELD GREELEY 80631 22-Aug-96 725 602
2280 1ST AVE APT 148 WELD GREELEY 80631 25-Aug-96 725 602
4401 CORONADO ST WELD GREELEY 80634 26-Aug-96 725 602
4345 YOSEMITE DR WELD GREELEY 80634 29-Aug-96 725 602
26942 WELD CTY RD 62 1/2 WELD GREELEY 80631 05-Sep-96 725 602
2359 E 18TH ST WELD GREELEY 80631 06-Sep-96 725 602
32560 WELD CR 27 WELD GREELEY 80631 06-Sep-96 1,165 967
2117 9TH AVE WELD GREELEY 80631 10-Sep-96 725 602
2022 26TH AVENUE CT WELD GREELEY 80631 11-Sep-96 725 602
110 N 25TH AVE WELD GREELEY 80631 12-Sep-96 725 602
22708 WCR 52 WELD GREELEY 80631 12-Sep-96 725 602
3015 C3 AVE WELD GREELEY 80631 12-Sep-96 725 602
27712 WELD CR 62 WELD GREELEY 80631 13-Sep-96 725 602
149 5OTH AVE CT WELD GREELEY 80634 18-Sep-96 725 602
1822 24TH AVENUE PL WELD GREELEY 80631 19-Sep-96 1,165 967
415 N 23RD AVE WELD GREELEY 80631 19-Sep-96 1,165 967
817 26TH AVE LOT 3 WELD GREELEY 80631 19-Sep-96 725 602
101 N 50TH AVENUE CT WELD GREELEY 80634 19-Sep-96 725 602
1505 12TH ST WELD GREELEY 80631 21-Sep-96 725 602
6141 LESSER DR WELD GREELEY 80634 21-Sep-96 1,165 967
23433 WELD CNTY RD 58 WELD GREELEY 80631 23-Sep-96 725 602
10891 W 10TH ST LOT A WELD GREELEY 80631 23-Sep-96 725 602
1544 9TH AVE WELD GREELEY 80631 23-Sep-96 1,165 967
1326 8TH ST WELD GREELEY 80631 24-Sep-96 725 602
2154 N 11TH AVE WELD GREELEY 80631 26-Sep-96 1,165 967
5740 ARROWHEAD DR WELD GREELEY 80634 26-Sep-96 1,165 967
1511 E 24TH ST WELD GREELEY 80631 28-Sep-96 1,165 967
13270 WELD CNTY RD 66 WELD GREELEY 80631 01-Oct-96 725 602
10891 W 10TH ST C WELD GREELEY 80631 03-Oct-96 1,165 967
906 41ST AVE WELD GREELEY 80634 03-Oct-96 1,165 967
14790 WCR 64 WELD GREELEY 80631 08-Oct-96 1,165 967
1415 9TH ST WELD GREELEY 80631 10-Oct-96 1,165 967
2504 9TH ST WELD GREELEY 80631 11-Oct-96 725 602
5006 W 2ND ST WELD GREELEY 80634 12-Oct-96 1,165 967
4248 W 49TH ST WELD GREELEY 80634 12-Oct-96 725 602
617 46TH AVE CT WELD GREELEY 80634 12-Oct-96 1,165 967
3109 O ST WELD GREELEY 80631 17-Oct-96 725 602
330 44TH AVE WELD GREELEY 80634 17-Oct-96 1,605 1,332
24400 WELD CNTY RD 66 WELD GREELEY 80631 22-Oct-96 725 602
2434 26TH AVE# 1 WELD GREELEY 80631 23-Oct-96 1,165 967
30953 WELD CNTY RD 27 WELD GREELEY 80631 23-Oct-96 725 602
1730 29TH AVENUE PL WELD GREELEY 80631 24-Oct-96 1,605 1,332
1403 30TH AVE WELD GREELEY 80631 25-Oct-96 725 602
109A 50TH AVE CT WELD GREELEY 80634 25-Oct-96 1,165 967
19366 HWY 392 WELD GREELEY 80631 27-Oct-96 725 602
6524 W 10TH ST WELD GREELEY 80634 31-Oct-96 1,165 967
4968 7TH ST WELD GREELEY 80634 02-Nov-96 1,165 967
2209 NW C ST WELD GREELEY 80631 04-Nov-96 725 602
1110 M ST WELD GREELEY 80631 04-Nov-96 1,165 967
9
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
K6- , - .. .
34616 WCR 27 A WELD GREELEY 80631 05-Nov-96 725 602
588 N 83RD AVE WELD GREELEY 80634 06-Nov-96 725 602
2315 59TH AVENUE CT WELD GREELEY 80634 07-Nov-96 725 602
617 21ST ST WELD GREELEY 80631 11-Nov-96 725 602
3237 E 18TH ST WELD GREELEY 80631 11-Nov-96 1,165 967
145 50TH AVE COURT WELD GREELEY 80634 12-Nov-96 725 602
6019 28TH ST WELD GREELEY 80634 14-Nov-96 725 602
2201 N 35TH AVE WELD GREELEY 80634 15-Nov-96 725 602
1500 ASH AVE WELD GREELEY 80631 20-Nov-96 725 602
6905 28TH ST WELD GREELEY 80634 20-Nov-96 1,165 967
1835 31ST ST WELD GREELEY 80631 21-Nov-96 725 602
1530 6TH AVE WELD GREELEY 80631 22-Nov-96 1,165 967
4545 KIOWA DR WELD GREELEY 80634 24-Nov-96 725 602
2140 FERN AVE WELD GREELEY 80631 25-Nov-96 725 602
412 N 71ST AVE WELD GREELEY 80631 27-Nov-96 725 602
2305 E 16TH ST WELD GREELEY 80631 27-Nov-96 725 602
4903 W 6TH ST WELD GREELEY 80634 30-Nov-96 1,165 967
601 18TH AVE WELD GREELEY 80631 04-Dec-96 1,165 967
4616 CASA GRANDE DR WELD GREELEY 80634 06-Dec-96 1,165 967
6140 W. 24TH ST WELD GREELEY 80634 10-Dec-96 725 602
10605 HIGHWAY 257 SPUR WELD GREELEY 80634 11-Dec-96 1,165 967
1212 30TH STREET RD WELD GREELEY 80631 17-Dec-96 725 602
4020 54TH ST RD WELD GREELEY 80634 17-Dec-96 725 602
20453B WELD C R 54 WELD GREELEY 80634 19-Dec-96 725 602
20453A WELD C R 54 WELD GREELEY 80634 19-Dec-96 725 602
43333 3/4 WELD CTY RD 120 WELD GROVER 80729 03-Jan-95 700 455
308 LARAMIE WELD GROVER 80729 18-Aug-95 700 455
301 LARAMIE ST WELD GROVER 80729 18-Aug-95 1,400 910
55273 WELD COUNTY RD 79 WELD GROVER 80729 22-Nov-95 700 455
408 ELM ST. WELD GROVER 80729 22-Nov-95 700 455
211 LARMIE AV APT#6 WELD GROVER 80729 18-Dec-95 700 455
415 STONEY AVE WELD GROVER 80729 04-Jan-96 725 602
59703 COUNTY ROAD 87 WELD GROVER 80729 05-Jan-96 725 602
217 CHATOGA AVENUE WELD GROVER 80729 06-Jan-96 725 602
51750 WELD COUNTY RD 103 WELD GROVER 80729 10-Apr-96 725 602
25 CHATOGA WELD GROVER 80729 12-Aug-96 1,165 967
123 LOGAN WELD GROVER 80729 12-Aug-96 725 602
209 CHATOGA WELD GROVER 80729 16-Aug-96 725 602
46499 WELD COUNTY RD 136 WELD GROVER 80729 22-Aug-96 725 602
600 SLAMFEST CT WELD GROVER 80729 10-Sep-96 725 602
324 LARAMIE ST WELD GROVER 80729 17-Oct-96 725 602
110 CHOTOGO STREET WELD GROVER 80729 22-Nov-96 725 602
67260 CIRCLE DR WELD HEREFORD 80732 02-Jun-95 725 602
67020 BROADWAY WELD HEREFORD 80732 01-Mar-96 725 602
67132 HWY 217 WELD HEREFORD 80732 26-Mar-96 725 602
66401 WCR 71 WELD HEREFORD 80732 15-Apr-96 725 602
22401 WELD COUNTY RD 4 WELD HUDSON 80642 10-Jan-95 700 455
23528 WCR 4 WELD HUDSON 80642 27-Mar-95 700 455
21235 WELD COUNTY RD #12 WELD HUDSON 80642 09-May-95 700 455
3162 VANTAGE DR WELD HUDSON 80642 07-Jul-95 700 455
10
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
.ants"ttC x k � � u
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22468 WELD CTY RD 30 WELD HUDSON 80642 06-Aug-95 700 455
4402 WELD RD 49 WELD HUDSON 80642 25-Aug-95 700 455
5675 WELD COUNTY RD 43 WELD HUDSON 80642 09-Sep-95 2,100 1,365
850 1ST AVE WELD HUDSON 80642 14-Sep-95 700 455
4420 WCR 47 WELD HUDSON 80642 25-Sep-95 700 455
2628 WCR 49 WELD HUDSON 80642 25-Sep-95 700 455
218 GRAPE ST# 17 WELD HUDSON 80642 14-Oct-95 700 455
19640 COUNTY ROAD 28 WELD HUDSON 80642 15-Dec-95 700 455
465 DATE ST WELD HUDSON 80642 20-Feb-96 725 602
20269 WELD CR#4 WELD HUDSON 80642 22-Feb-96 1,165 967
22058 WELD COUNTY RD 4 WELD HUDSON 80642 24-Apr-96 725 602
10 COOK COURT WELD HUDSON 80642 26-Apr-96 1,165 967
2644 HWY 76 FRONTAGE RD WELD HUDSON 80642 16-May-96 725 602
19646 WELD CTY RD 8 WELD HUDSON 80642 27-Jun-96 1,165 967
4713 WELD COUNTY RD WELD HUDSON 80642 07-Aug-96 725 602
20922 COUNTY ROAD 26 WELD HUDSON 80642 24-Aug-96 725 602
4751 WELD COUNTY RD 47 WELD HUDSON 80642 28-Aug-96 725 602
22375 HWY 52 WELD HUDSON 80642 04-Sep-96 1,165 967
11852 QUAIL RUN ML RD WELD HUDSON 80642 09-Sep-96 725 602
19531 195TH AVE WELD HUDSON 80642 13-Sep-96 725 602
31144 E 168TH AVE WELD HUDSON 80642 14-Sep-96 725 602
34753 E 120TH AVE WELD HUDSON 80642 16-Sep-96 725 602
32394 E 120TH AVE WELD HUDSON 80642 17-Sep-96 1,165 967
19824 WCR 6 WELD HUDSON 80642 04-Nov-96 1,165 967
19500 WELD CNTY RD 10 WELD HUDSON 80642 04-Dec-96 725 602
5491 SAGE CT WELD JOHNSTOWN 80534 31-Aug-95 1,400 910
20448 NOLINA CT WELD JOHNSTOWN 80534 13-Sep-95 700 455
21769 WELD COUNTY RD 15 WELD JOHNSTOWN 80534 23-Sep-95 700 455
20678 CATCLAW CT WELD JOHNSTOWN 80534 14-Oct-95 700 455
6043 HIGHWAY 60 WELD JOHNSTOWN 80534 25-Oct-95 700 455
1108 CHESTER CT WELD JOHNSTOWN 80534 31-Oct-95 700 455
5036 BRITTLEBUSH CT WELD JOHNSTOWN 80534 31-Oct-95 700 455
1103 N 3RD ST WELD JOHNSTOWN 80534 31-Oct-95 700 455
20678 CHOLLA CT WELD JOHNSTOWN 80534 21-Nov-95 700 455
5490 SAGE CT WELD JOHNSTOWN 80534 12-Jan-96 725 602
20064 CACTUS DR WELD JOHNSTOWN 80534 16-Feb-96 1,165 967
1123 N 3RD ST WELD JOHNSTOWN 80534 11-Apr-96 725 602
20406 NORTHMOOR DR WELD JOHNSTOWN 80534 18-Jun-96 725 602
188442 WCR 13 WELD JOHNSTOWN 80534 20-Jun-96 725 602
7528 WELD COUNTY RD 42 WELD JOHNSTOWN 80534 05-Aug-96 1,165 967
25808 W CR 13 WELD JOHNSTOWN 80534 20-Sep-96 725 602
642 TORREY PINES LN WELD JOHNSTOWN 80534 21-Sep-96 725 602
112 S HARDING WELD JOHNSTOWN 80534 29-Sep-96 1,165 967
1021 W SOUTH 1ST ST WELD JOHNSTOWN 80534 14-Oct-96 725 602
710 JAY AVE WELD JOHNSTOWN 80534 26-Oct-96 1,165 967
102 KUNER AVE LOT 42 WELD JOHNSTOWN 80534 29-Nov-96 725 602
34741 WELD COUNTY RD 8 WELD KEENESBURG 80643 18-Jul-94 750 353
2167 HIGHWAY 79 WELD KEENESBURG 80643 24-Mar-95 700 455
39400 E 160TH AVE WELD KEENESBURG 80643 28-Oct-95 700 455
5400 WELD COUNTY RD 63 WELD KEENESBURG 80643 06-Nov-95 700 455
11
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
.c
1,,,01,4 Tom'. `Val m `k$ . e. - a ' 6 l
5755 WELD COUNTY RD 63 WELD KEENESBURG 80643 15-Nov-95 700 455
34404 HIGHWAY 52 WELD KEENESBURG 80643 29-Nov-95 700 455
3487 WELD COUNTY RD 61 WELD KEENESBURG 80643 15-Dec-95 700 455
33313 WELD CR 16 WELD KEENESBURG 80643 20-Dec-95 700 455
1113 WELD COUNTY RD 61 WELD KEENESBURG 80643 05-Mar-96 1,605 1,332
2297 CTY RD 59 WELD KEENESBURG 80643 19-Apr-96 725 602
27570 COUNTY ROAD 10 WELD KEENESBURG 80643 19-Aug-96 725 602
3994 HIGHWAY 79 WELD KEENESBURG 80643 22-Aug-96 725 602
31501 HWY 52 WELD KEENESBURG 80643 29-Aug-96 725 602
1963 COUNTY RD 61 WELD KEENESBURG 80643 25-Sep-96 725 602
90 MORGAN AVENUE WELD KEENESBURG 80643 14-Oct-96 725 602
15 S DICKSON ST WELD KEENESBURG 80643 17-Oct-96 1,165 967
25931 WELD CTY RD 16 WELD KEENESBURG 80643 29-Oct-96 1,165 967
26034 WELD CNTY RD. 16 WELD KEENESBURG 80643 31-Oct-96 1,165 967
20684 WELD CNTY RD 16 WELD KEENESBURG 80643 31-Oct-96 725 602
5760 COUNTY RD 67 WELD KEENESBURG 80643 04-Dec-96 725 602
255 S ASH WELD KEENESBURG 80643 17-Dec-96 1,165 967
1498 WCR 59 WELD KEENESBURG 80643 18-Dec-96 1,165 967
25269 WELD COUNTY RD 50 WELD KERSEY 80644 31-Aug-94 750 353
24585WCR#69 WELD KERSEY 80644 03-May-95 700 455
24503 WCR 53 WELD KERSEY 80644 09-Jun-95 700 455
30657 WCR 50 WELD KERSEY 80644 16-Aug-95 700 455
26121 WCR 55 WELD KERSEY 80644 26-Aug-95 700 455
25766 COUNTY ROAD 44 WELD KERSEY 80644 06-Nov-95 700 455
25425 WCR 53 WELD KERSEY 80644 07-Nov-95 700 455
22750 WELD COUNTY RD 55 WELD KERSEY 80644 15-Nov-95 700 455
30523 WCR 388 WELD KERSEY 80644 15-Nov-95 700 455
24591 WELD CTY RD 69 WELD KERSEY 80644 18-Nov-95 700 455
26509 WELD COUNTY RD 48 WELD KERSEY 80644 30-Nov-95 700 455
20477 COUNTY ROAD 53 WELD KERSEY 80644 07-Dec-95 700 455
22453 WCR 53#1 WELD KERSEY 80644 16-Dec-95 700 455
27275 WELD COUNTY RD 52 WELD KERSEY 80644 18-Dec-95 700 455
27028 WELD COUNTY RD 52 WELD KERSEY 80644 19-Dec-95 700 455
25355 WCR 53 WELD KERSEY 80644 10-Feb-96 725 602
26214 WCR 42 WELD KERSEY 80644 10-Feb-96 725 602
33220 W CR 380 WELD KERSEY 80644 06-Mar-96 725 602
217 7TH ST WELD KERSEY 80644 06-Mar-96 725 602
26566 WELL COUNTY RD 46 WELD KERSEY 80644 01-Jun-96 725 602
304 HILL ST WELD KERSEY 80644 05-Jun-96 725 602
23679 WCR 61 WELD KERSEY 80644 06-Jun-96 725 602
24582 COUNTY ROAD 69 WELD KERSEY 80644 12-Jun-96 725 602
33216 WELD COUNTY ROAD 380 WELD KERSEY 80644 20-Jun-96 725 602
26655 WCR 46 WELD KERSEY 80644 22-Jun-96 725 602
24593 COUNTY ROAD 69 WELD KERSEY 80644 27-Jun-96 725 602
26649 WCR 46 WELD KERSEY 80644 16-Jul-96 725 602
27451 COUNTY ROAD 388 WELD KERSEY 80644 16-Aug-96 725 602
29436 COUNTY ROAD 388 WELD KERSEY 80644 06-Sep-96 725 602
23503 WCR 59 WELD KERSEY 80644 07-Sep-96 1,165 967
338 2ND ST WELD KERSEY 80644 26-Sep-96 1,165 967
20742 WELD CR 55 WELD KERSEY 80644 05-Oct-96 725 602
12
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
25705 WCR 42 WELD KERSEY 80644 20-Oct-96 725 602
25925 WCR 55 WELD KERSEY 80644 22-Oct-96 725 602
26560 WCR 46 WELD KERSEY 80644 26-Oct-96 725 602
319 3RD ST WELD KERSEY 80644 07-Nov-96 725 602
800 1ST ST#24 WELD KERSEY 80644 10-Nov-96 725 602
24482 WELD CNTY RD#55 WELD KERSEY 80644 25-Nov-96 725 602
33044 WCR 380 WELD KERSEY 80644 30-Nov-96 725 602
20601 WCR 53 WELD KERSEY 80644 05-Dec-96 725 602
221 9TH ST WELD KERSEY 80644 19-Dec-96 725 602
22440 WELD CTY RD 35 WELD LA SALLE 80645 04-Nov-94 750 353
23769 WCR 49 WELD LA SALLE 80645 05-Dec-94 750 353
16037 WELD COUNTY RD 50 WELD LA SALLE 80645 03-May-95 700 455
23827 WCR 50 WELD LA SALLE 80645 18-Aug-95 700 455
20570 WCR 46 WELD LA SALLE 80645 22-Aug-95 700 455
18999 RD CR 39 WELD LA SALLE 80645 07-Sep-95 700 455
20085 COUNTY ROAD 35 WELD LA SALLE 80645 27-Dec-95 700 455
25350 WELD COUNTY RD 32 WELD LA SALLE 80645 28-Dec-95 700 455
23130 COUNTY ROAD 47 WELD LA SALLE 80645 02-Jan-96 1,165 967
23750 WELD COUNTY RD 47 WELD LA SALLE 80645 13-Jan-96 1,165 967
23840 WCR 47 WELD LA SALLE 80645 14-Jan-96 725 602
21040 COUNTY ROAD 44 WELD LA SALLE 80645 20-Jan-96 725 602
21604 COUNTY ROAD 40 WELD LA SALLE 80645 23-Feb-96 725 602
21490 COUNTY ROAD 42 WELD LA SALLE 80645 11-Jun-96 725 602
15109 WCR 47 WELD LA SALLE 80645 24-Jul-96 1,165 967
19055 WELD COUNTY WELD LA SALLE 80645 30-Jul-96 725 602
16956 COUNTY ROAD 53 WELD LA SALLE 80645 20-Sep-96 725 602
260 LEY DRIVE WELD LA SALLE 80645 27-Sep-96 1,165 967
18100 WCR 43 WELD LA SALLE 80645 05-Oct-96 725 602
268 LEY DR WELD LA SALLE 80645 19-Oct-96 725 602
23570 WELD COUNTY ROAD 44 WELD LA SALLE 80645 21-Nov-96 1,165 967
23222 WELD CR 34 1/2 WELD LA SALLE 80645 27-Nov-96 725 602
14504 E 125 FRONTAGE RD WELD LONGMONT 80504 06-Feb-95 700 455
13550 ELMORE RD WELD LONGMONT 80504 14-Feb-95 700 455
4306 WELD CTY RD 22 WELD LONGMONT 80504 02-Aug-95 4,900 3,185
517 WELD COUNTY ROAD 18 WELD LONGMONT 80504 05-Sep-95 700 455
5198 COUNTY ROAD 28 WELD LONGMONT 80504 27-Sep-95 700 455
5327 COUNTY ROAD 18 WELD LONGMONT 80504 02-Oct-95 1,400 910
14492 WELD COUNTY RD WELD LONGMONT 80504 15-Oct-95 700 455
7250 COUNTY ROAD 22 WELD LONGMONT 80504 24-Oct-95 2,100 1,365
10910 TURNER BLVD#189 WELD LONGMONT 80504 04-Nov-95 2,100 1,365
10910 TURNER BLVD LOT 32 WELD LONGMONT 80504 11-Nov-95 1,400 910
10910 TURNER BLVD LOT 57 WELD LONGMONT 80504 15-Nov-95 700 455
4523 WELD CNTY RD 32 WELD LONGMONT 80504 24-Nov-95 700 455
10910 TURNER BLVD LOT 162 WELD LONGMONT 80504 30-Nov-95 700 455
5220 WELD COUNTY RD 20 WELD LONGMONT 80504 20-Dec-95 2,100 1,365
4225 WCR 32 WELD LONGMONT 80504 21-Dec-95 1,400 910
5436 WELD COUNTY RD 18 WELD LONGMONT 80504 20-Feb-96 725 602
11755 COUNTY ROAD 15 WELD LONGMONT 80504 29-Feb-96 1,165 967
8102 WELD COUNTY RD 11 WELD LONGMONT 80504 05-Apr-96 725 602
5268 HIGHWAY 66 WELD LONGMONT 80504 27-Apr-96 725 602
13
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
' i iirr 2s r s ai t, s Errs r �.• gay is 3ss...�'' 1l , s',"„!,-t 4
2877 WELD CO RD 18 WELD LONGMONT 80504 25-May-96 R� 725 au� 602
10816 WELD CO RD 11 WELD LONGMONT 80504 22-Jul-96 1,165 967
10910 TURNER BLVD LOT 121 WELD LONGMONT 80504 31-Jul-96 1,165 967
4969 WCR 22 WELD LONGMONT 80504 07-Aug-96 725 602
9206 DEL CAMINO LN WELD LONGMONT 80504 04-Sep-96 725 602
14175 WELD CTY RD 7 WELD LONGMONT 80504 20-Sep-96 725 602
4513 WCR 32 WELD LONGMONT 80504 25-Sep-96 725 602
101 GRANDVIEW CR WELD LONGMONT 80504 28-Sep-96 725 602
2706 WELLS COUNTY RD#28 WELD LONGMONT 80504 28-Sep-96 725 602
10750 WCR 15 WELD LONGMONT 80504 02-Oct-96 1,605 1,332
10910 TURNER BLVD WELD LONGMONT 80504 09-Oct-96 725 602
12840 WELD CTY RD 17 WELD LONGMONT 80504 19-Dec-96 1,165 967
33024 LINCOLN AVE WELD LUCERNE 80646 19-Jul-94 750 353
32933 WCR 39 WELD LUCERNE 80646 01-Aug-95 700 455
18379 MAPLE WELD LUCERNE 80646 29-Nov-95 700 455
32929 CTY RD 39 WELD LUCERNE 80646 02-Mar-96 725 602
230 5TH ST WELD MEAD 80542 15-Nov-96 1,165 967
405 PALMER WELD MEAD 80542 05-Dec-96 725 602
11359 WCR#52 WELD MILLIKEN 80543 19-Sep-95 700 455
11855 HWY 60 WELD MILLIKEN 80543 26-Oct-95 700 455
11814 COUNTY ROAD 46 WELD MILLIKEN 80543 02-Nov-95 700 455
181 DIXIE DR WELD MILLIKEN 80543 25-Nov-95 700 455
9510 WELD COUNTY RD 48 1/2 WELD MILLIKEN 80543 11-Jan-96 725 602
300 S FRANCES AVE WELD MILLIKEN 80543 27-Aug-96 725 602
317 S JOSEPHINE AVE WELD MILLIKEN 80543 15-Sep-96 725 602
23732 WCR 27 1/2 WELD MILLIKEN 80543 26-Sep-96 725 602
303 S FRANCES AVE WELD MILLIKEN 80543 18-Oct-96 1,165 967
23 CENTER AVE WELD NEW RAYMER 80742 21-Oct-95 700 455
50985 COUNTY ROAD 135 WELD NEW RAYMER 80742 29-Nov-95 700 455
325 SHIRLEY WELD NEW RAYMER 80742 17-Dec-95 700 455
66410 W COUNTY RD 120 WELD NEW RAYMER 80742 11-Jan-96 1,165 967
PRAIRIE SCHOOL SITE WELD NEW RAYMER 80742 02-Jul-96 1,165 967
21 BOONE ST WELD NEW RAYMER 80742 19-Nov-96 725 602
224 BOON WELD NEW RAYMER 80742 12-Dec-96 725 602
225 N LINCOLN AVE 17 WELD NUNN 80648 29-Jul-95 700 455
47803 WELD COUNTY RD 27 WELD NUNN 80648 06-Sep-95 700 455
15659 WELD CO RD 98 WELD NUNN 80648 10-Oct-95 700 455
367 4TH ST WELD NUNN 80648 06-Nov-95 700 455
12485 COUNTY ROAD 104 WELD NUNN 80648 30-Dec-95 700 455
12470 WELD COUNTY RD 104 WELD NUNN 80648 04-Jan-96 725 602
1303 2ND ST WELD NUNN 80648 06-Mar-96 725 602
291 WASHINGTON AVE WELD NUNN 80648 17-May-96 725 602
643 2ND ST WELD NUNN 80648 20-Aug-96 725 602
345 LOGAN AV WELD NUNN 80648 03-Sep-96 725 602
485 LINCOLN ST. WELD NUNN 80648 13-Sep-96 1,165 967
563 GRANT AVE WELD NUNN 80648 20-Sep-96 1,165 967
18908 WCR#114 WELD NUNN 80648 23-Sep-96 725 602
950 7TH ST WELD NUNN 80648 30-Sep-96 1,165 967
393 GRANT AVE WELD NUNN 80648 10-Oct-96 725 602
408 4TH ST WELD NUNN 80648 17-Oct-96 725 602
14
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
Ufi�€ttt ; aw 1
2 e
��,.:,gal 6� � '::.�t:���,•-,..?!...:;,.-Ali x p .G P O.• .._. s4, a F . ' F .�'
225 N LINCOLN SPACE 18 WELD NUNN 80648 17-Oct-96 725 602
674 GRANT AVE WELD NUNN 80648 09-Nov-96 725 602
419 ROOSEVELT AVE WELD NUNN 80648 02-Dec-96 1,165 967
46333 WELD COUNTY ROAD 29 WELD NUNN 80648 11-Dec-96 725 602
42714 WELD CTY RD 37 WELD PIERCE 80650 28-Oct-94 750 353
43550 WCR 39 WELD PIERCE 80650 06-Oct-95 700 455
17505 COUNTY ROAD 90 WELD PIERCE 80650 24-Oct-95 700 455
43747 WELD COUNTY RD 37 WELD PIERCE 80650 14-Dec-95 1,400 910
903 4TH ST WELD PIERCE 80650 20-Jan-96 725 602
45540 COUNTY RD 41 WELD PIERCE 80650 10-Feb-96 725 602
45509 COUNTY ROAD 39 WELD PIERCE 80650 15-May-96 725 602
203 ROWE AVE WELD PIERCE 80650 30-May-96 725 602
11217 WELD COUNTY RD 90 WELD PIERCE 80650 09-Jun-96 725 602
44509 WCR 27 WELD PIERCE 80650 11-Jun-96 725 602
42215 WCR 29 WELD PIERCE 80650 08-Aug-96 725 602
45500 COUNTY ROAD 41 WELD PIERCE 80650 06-Sep-96 725 602
44120 WCR 33 WELD PIERCE 80650 10-Oct-96 725 602
437 PARK AVE PO BOX 4 WELD PIERCE 80650 14-Oct-96 725 602
601 5TH ST WELD PIERCE 80650 19-Oct-96 725 602
16600 WCR#29 WELD PLATTEVILLE 80651 14-Nov-94 750 353
13452 WELD CTRY RD 32 WELD PLATTEVILLE 80651 04-Aug-95 1,400 910
16194 WELD COUNTY RD 34 WELD PLATTEVILLE 80651 21-Aug-95 700 455
19592 WCR 29 WELD PLATTEVILLE 80651 05-Sep-95 1,400 910
13487 COUNTY ROAD 32 WELD PLATTEVILLE 80651 26-Sep-95 700 455
16017 COUNTY ROAD 23 WELD PLATTEVILLE 80651 09-Oct-95 700 455
18444 COUNTY ROAD 31 WELD PLATTEVILLE 80651 18-Oct-95 700 455
9873 HIGHWAY 66 WELD PLATTEVILLE 80651 24-Oct-95 700 455
704 MAIN ST WELD PLATTEVILLE 80651 30-Nov-95 700 455
15282 WELD COUNTY RD 32 WELD PLATTEVILLE 80651 08-Dec-95 700 455
17300 E 125 WELD PLATTEVILLE 80651 10-Jan-96 1,165 967
1499 BELLA VISTA WELD PLATTEVILLE 80651 30-Jan-96 725 602
14534 COUNTY ROAD 21 WELD PLATTEVILLE 80651 09-Feb-96 1,165 967
21698 HIGHWAY 60 WELD PLATTEVILLE 80651 31-May-96 725 602
304 RIVER RD WELD PLATTEVILLE 80651 04-Jun-96 1,165 967
10216 WCR 32 1/2 WELD PLATTEVILLE 80651 08-Aug-96 725 602
14032 WELD COUNTY RD 28 WELD PLATTEVILLE 80651 16-Aug-96 1,165 967
457 STEVENS CIR. WELD PLATTEVILLE 80651 20-Aug-96 725 602
601 ELIZABETH AVE WELD PLATTEVILLE 80651 23-Aug-96 725 602
17688 WCR 29 WELD PLATTEVILLE 80651 03-Sep-96 725 602
13255 WELD COUNTY RD 36 WELD PLATTEVILLE 80651 16-Sep-96 725 602
PO BOX 499 WELD PLATTEVILLE 80651 17-Sep-96 1,165 967
11096 HIGHWAY 66 WELD PLATTEVILLE 80651 16-Oct-96 725 602
517 MARRION AVE WELD PLATTEVILLE 80651 21-Oct-96 725 602
12779 WCR 32 WELD PLATTEVILLE 80651 23-Oct-96 725 602
15025 WELD CR 32 WELD PLATTEVILLE 80651 05-Nov-96 725 602
453 STEVENS CIR WELD PLATTEVILLE 80651 06-Nov-96 725 602
13174 WELL COUNTY RD 36 WELD PLATTEVILLE 80651 10-Dec-96 725 602
8233 HIGHWAY 66 WELD PLATTEVILLE 80651 13-Dec-96 725 602
15409 WELD CTY RD 25 1/2 WELD PLATTEVILLE 80651 18-Dec-96 1,165 967
43047 HIGHWAY 52 WELD ROGGEN 80652 09-Oct-95 1,400 910
15
as of January 1, 1997 COLORADO
TCI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
5 L:' y isl g Iq 4, 1..t ,v .. . , i
6500 WELD CTY RD87 WELD ROGGEN 80652 31-Oct-95 700 455
38044 COUNTY ROAD 16 WELD ROGGEN 80652 08-Jan-96 725 602
46500 COUNTY ROAD 4 WELD ROGGEN 80652 24-Jan-96 725 602
518 COUNTY ROAD 87 WELD ROGGEN 80652 26-Jan-96 725 602
305 2ND ST WELD ROGGEN 80652 24-Nov-96 1,165 967
501 LAKEVIEW DR WELD SEVERANCE 80546 15-May-96 725 602
512 BROADVIEW DR WELD SEVERANCE 80546 18-May-96 725 602
11210 WELD CTY RD#74 WELD SEVERANCE 80546 13-Jul-96 725 602
402 MALLARD DR WELD SEVERANCE 80546 27-Jul-96 725 602
409 BROADVIEW DR WELD SEVERANCE 80546 17-Sep-96 1,165 967
240 4TH AVE WELD SEVERANCE 80546 13-Nov-96 725 602
69494 COUNTY RD 78 WELD STONEHAM 80754 12-Nov-95 700 455
75161 COUNTY ROAD 76 WELD STONEHAM 80754 22-Dec-95 700 455
47302 HIGHWAY 71 WELD STONEHAM 80754 31-Jan-96 725 602
40579 COUNTY RD 153 WELD STONEHAM 80754 04-Apr-96 725 602
4871 WELD COUNTY RD 7 WELD WELD COUNTY 80516 24-Nov-95 700 455
30912 HIGHWAY 257 WELD WINDSOR 80550 10-Dec-94 750 353
33129 MAY DR WELD WINDSOR 80550 23-Dec-94 750 353
33745 SIASCONSET RD WELD WINDSOR 80550 23-Jun-95 700 455
6708 STEVEN ST WELD WINDSOR 80550 10-Aug-95 700 455
717 SHIPMAN MOUNTAIN CT WELD WINDSOR 80550 02-Sep-95 700 455
1022 MEDICINE MAN CT WELD WINDSOR 80550 10-Sep-95 700 455
11075 HIGHWAY 392 WELD WINDSOR 80550 11-Sep-95 700 455
32679 STAGE COACH RD WELD WINDSOR 80550 30-Sep-95 700 455
11679 HIGHWAY 392 WELD WINDSOR 80550 21-Oct-95 700 455
36841 WELD COUNTY ROAD 15 WELD WINDSOR 80550 26-Oct-95 700 455
409 LAKEVIEW DR WELD WINDSOR 80550 09-Nov-95 1,400 910
34117 N HWY 257 WELD WINDSOR 80550 16-Nov-95 700 455
580 PINE DR WELD WINDSOR 80550 17-Nov-95 700 455
519 BROADVIEW DR WELD WINDSOR 80550 28-Nov-95 700 455
6770 STEVEN ST WELD WINDSOR 80550 10-Dec-95 700 455
1157 HEMLOCK DR WELD WINDSOR 80550 03-Jan-96 725 602
1200 CAROUSEL#205 WELD WINDSOR 80550 19-Jan-96 725 602
213 OAK ST WELD WINDSOR 80550 29-Jan-96 725 602
919 MESA CT WELD WINDSOR 80550 24-Feb-96 725 602
405 MALLARD DR WELD WINDSOR 80550 26-Feb-96 1,165 967
407 BROADVIEW DR WELD WINDSOR 80550 11-Mar-96 1,165 967
7847 WINDSONG DR WELD WINDSOR 80550 21-Mar-96 1,165 967
10621 WELD CTY RD 74 WELD WINDSOR 80550 03-Apr-96 725 602
907 MESA CT WELD WINDSOR 80550 14-Apr-96 1,165 967
515 4TH ST WELD WINDSOR 80550 22-Apr-96 725 602
1200 CAROUSEL DR STE 205 WELD WINDSOR 80550 23-Apr-96 1,165 967
404 BROADVIEW DR WELD WINDSOR 80550 26-Apr-96 1,165 967
934 CLYDESDALE LN WELD WINDSOR 80550 01-May-96 725 602
35107 CORNERSTONE WAY WELD WINDSOR 80550 03-May-96 1,165 967
1000 3RD ST WELD WINDSOR 80550 22-May-96 725 602
338 N SHORES CIR WELD WINDSOR 80550 29-May-96 725 602
336 N SHORE CIR WELD WINDSOR 80550 06-Jun-96 1,165 967
6461 HIGHWAY 392 WELD WINDSOR 80550 15-Jun-96 1,165 967
904 FOOTHILLS CT WELD WINDSOR 80550 05-Jul-96 1,165 967
16
as of January 1, 1997 COLORADO
ICI SATELLITE ENTERTAINMENT, INC. WELD COUNTY CONFIDENTIAL
905 CANYON CT WELD WINDSOR 80550 19-Jul-96 725 602
213.5 N 6TH ST WELD WINDSOR 80550 07-Aug-96 725 602
35145 CORNERSTONE WAY WELD WINDSOR 80550 10-Aug-96 725 602
36690 HIGHWAY 257 WELD WINDSOR 80550 27-Aug-96 725 602
514 CHIMMEY PARK DR WELD WINDSOR 80550 07-Sep-96 725 602
703 4TH ST. WELD WINDSOR 80550 07-Sep-96 1,165 967
541 PINE DR WELD WINDSOR 80550 09-Sep-96 725 602
332 NORTHSHORE CIR WELD WINDSOR 80550 10-Sep-96 1,165 967
909 PALOMINO WELD WINDSOR 80550 17-Sep-96 1,605 1,332
30126 HIGHWAY 257#C WELD WINDSOR 80550 24-Sep-96 725 602
508 OAK ST WELD WINDSOR 80550 03-Oct-96 725 602
6427 WELD CR 68 1/2 WELD WINDSOR 80550 22-Oct-96 725 602
36839 GAYLIN AVE WELD WINDSOR 80550 01-Nov-96 725 602
30126 HIGHWAY 257 WELD WINDSOR 80550 16-Dec-96 725 602
7288 WELD CO RD 78 WELD WINDSOR 80550 20-Dec-96 725 602
17
BOARD OF ASSESSMENT APPEALS
STATE OF COLORADO
Docket Number 34937
•
ORDER
TCI SATELLITE ENTERTAINMENT,
Petitioner,
v.
CLEAR CREEK COUNTY BOARD OF EQUALIZATION,
Respondent.
THIS MATTER was heard by the Board of Assessment Appeals on February 17, 1999,
Don Clifton and Cherice Kjosness presiding. Petitioner was represented by Thomas H.
Steele, Esq. Respondent was represented by Brad D. Bailey, Esq.
PROPERTY DESCRIPTION:
Subject property is described as follows:
TAX AREA 80 (Clear Creek County Schedule Nos. P160369,
P160399, P016119, P016120)
• Petitioner is protesting the 1998 actual value of the subject personal property owned
by Petitioner and located in various addresses throughout Clear Creek County, Colorado.
ISSUES:
•
Petitioner:
Petitioner contends that the subject property is exempt within the meaning
of§ 39-3-119.5, C.R.S. (1998) because:
1. the subject property satisfies the requirements of§39-3-119.5,
1
2. the Board's holding in Coors Brewing Company v. Denver
County Board of Equalization, docket No. 31756, is on point
and should control this issue,
3. Volume 5 Assessors Reference Library: Personal Property
Valuation Manual 1.9 and 2.2 (1998) is binding on Colorado
assessors and its provisions support the Petitioner's position,
and
4. a cost-benefit analysis of having to report all the individual
pieces of personal property located within a county,
determining the mill levy applicable to the property located
therein within a common taxing district, and then calculating
and paying a tax is inconsistent with the tax policy underlying
§ 39-3-119.5.
Respondent:
Respondent contends that the subject property is not exempt under§ 39-3-
119.5, C.R.S. (1998) because:
1. the subject property does not satisfy the requirements of§ 39-
3-119.5 because
a. although the Petitioner may own property within
Clear Creek County, it does not have a
"business location" in the county within the
meaning of§ 39-3-119.5, and
b. the word "schedule" as used in § 39-3-119.5
means whatever the county assessors defines it
to mean,
2. the Property Tax Administrator's ("PTA")interpretation of§39-
3-119.5 is convoluted and wrong, and
3. in any event, § 39-3-119.5 is unconstitutional because it
conflicts with Colo.Const. Art. X, § 3.
•
34937.99
2
FINDINGS OF FACT:
1. Petitioner's witness, Mr. Randy Earnhardt, Senior Property Tax Analyst for
PRIMESTAR (formerly known as "TCI Satellite Entertainment"), testified that the subject
property, depicted in Petitioner's Exhibit A, tab 4, consists of:
a. satellite receiving dishes, approximately 36 inches in diameter,
typically located outside a building,
b. converter boxes, and
c. remote controls for the converter boxes.
Mr. Earnhardt was responsible for preparing the declarations which were filed with the
Clear Creek County Assessor on behalf of Petitioner showing the individual locations of
Petitioner's personal property within Clear Creek County.
2. Mr. Earnhardt testified regarding the various steps required to file personal
property declarations. The request for information from the Clear Creek County Assessor
asked for declaration of personal property in two taxing areas. The requests vary among
the counties in Colorado.
3. Mr. Earnhardt testified that although individual addresses were provided to
the Clear Creek County Assessor, the approximately 97 individual addresses (or
assessments) are grouped into 4 tax areas for tax billing purposes and the individual
addresses are not identified. Therefore, the Petitioner was unable to disaggregate the
billing in order to verify the accuracy of the billing.
4. Mr. Earnhardt testified that the Clear Creek County tax per location was$9.65
in 1998 and will tend to decrease over time because the cost of electronic equipment
typically decreases. Mr. Earnhardt estimates 5 to 8 hours are required to complete the
declarations the Petitioner filed.
5. Under cross-examination, Mr. Earnhardt testified that the Petitioner's
business locations in Clear Creek County are considered to be only the individual locations
of the subject property. He does not believe that Petitioner owns any real property in
Colorado. He believes the Petitioner's tax position with respect to the subject property is
analogous to the location of Pitney Bowes' postage meters in various businesses within a
county.
6. Petitioner is requesting that no taxable value be assessed on the subject
property for 1998.
34937.99
3
7. Based upon Petitioner's Exhibit B, a stipulation between the parties,
Respondent's witness, Ms. Dianne Settle, Clear Creek County Assessor, presented the
following indicator of value:
Total Actual Value: $40,757.00
8. Ms. Settle testified that she sent two personal property tax schedules to
Petitioner based on the Petitioner's filings for previous years. The Petitioner returned a list
of individual addresses for two different taxing areas.' Historically,the Petitioner reported
its property in lump sum values and that is how the Respondent accepted it.
9. Ms. Settle testified that for 1998, the Petitioner submitted the two schedules
and attached lists of individual addresses. In two tax areas, the total for the tax area was
less than $2,500.00.and the exemption was granted. In the remaining tax areas, the total
exceeded that amount and taxes were assessed.
10. Ms. Settle testified that she disagreed with the PTA's guidelines regarding
§ 39-3-119.5 because, in her opinion, the assessors in Colorado are responsible for
creating the personal property tax schedules, not the taxpayers. In her opinion, the
guidelines are wrong because they provide that the taxpayers create the schedules.
11. Under cross-examination, Ms. Settle testified that multiple schedules are
required to be filed when property is located in more than one taxing area. She further
testified that she is aware of the statute that gives the PTA the authority to prescribe forms
which are to be used by the county assessors. She acknowledged that the specific
instructions on the Personal Property Declaration, examples appearing in Petitioner's
Exhibit A, tab 5, requires owners of leased property to report all property by location and
that that information is necessary in order to accurately assess such property.
12. On that basis,the Respondent assigned an actual value of$40,757.00 to the
subject property for tax year 1998.
•
34937.99
'The Board takes administrative notice of the fact that the county assessors
throughout Colorado, including the Clear Creek County Assessor, engage in tax
assessment and collection activities for a variety of taxing authorities, referred to as
• "taxing areas." For example, they collect taxes for school districts. Subsection 39-5-
113(2), C.R.S. (1998). On occasion, some of these taxing areas overlap. In this case,
a single personal property tax schedule is sent per overlapping taxing area.
4
CONCLUSIONS:
1. Section 39-3-119.5 provides as follows:
For property tax years commencing on and after January 1,
1997, personal property not otherwise exempt from property
tax shall be exempt from the levy and collection of property tax
if the personal property would otherwise be listed on a single
personal property schedule and the actual value of such
personal property is two thousand five hundred dollars or less.
[Emphasis added.]
The focus of the dispute is the meaning of the above, emphasized language, a question
of first impression. In other words, the question is what personal property must be listed
on a single personal property schedule?
2. The term "personal property schedule" is not defined in the property tax
statutes and the Board was unable to find any decisional law defining the term. Also, the
property tax statutes do not state when single property tax schedules are appropriate.
3. The statutes leave open whether it is permissible to file multiple personal
property schedules within a single county. To be sure, the Board will survey the statutes
referring to such schedules.
4. Under subsection 39-5-107(1), C.R.S. (1998), all taxable personal property
is to be listed on a form of schedule approved by the PTA and prepared and furnished by
the assessor. The schedule must show the owner's name, address, and the location of
the taxable personal property. Id.
5. Under § 39-5-108, C.R.S. (1998), the assessor "shall mail or deliver two
copies of the personal property schedule" to the person that owns the taxable personal
property. Emphasis added. The Board has not found any statute or case law that explains
why two copies must be sent nor were any authorities discovered describing the
circumstances under which two schedules per taxpayer per county are necessary.
6. The legislature may have meant for two copies of the personal property
schedule to be sent as a matter of convenience to the taxpayer. Maybe both copies of the
schedule were to be completed by the taxpayer but only one was to be submitted to the
assessor. The other was to be retained by the taxpayer for the taxpayer's records.
7. On the other hand, may be the legislature intended taxpayers to be able to
file up to two personal property tax schedules, no more.
8. In any event, upon receipt of the personal property schedule form, the
taxpayer must list "all personal property owned by him, or in his possession, or under his
control located in said county on the assessment date." § 39-5-108.
34937.99
5
9. In summary, based upon a review of the statutory scheme, the PTA authors
the personal property schedule form, the assessor sends it to the taxpayer and the
taxpayer fills it out and returns it to the assessor. Finally, the assessor calculates the
personal property tax bill. This description of this process is supported by the PTA's
manual.
10. The county assessor is responsible for the discovery, listing, classification,
and valuation of all taxable property within each county, except public utility property.
Volume 5 Assessors Reference Library: Personal Property Valuation Manual 1.2 (1998).
The Assessors Reference Library does not expressly provide that the assessors may alter
the personal property tax schedules submitted by taxpayers. To the contrary, schedules
and notice forms may be created and customized by the county assessors but only with
the prior approval of the PTA. Volume 5 Assessors Reference Library: Personal Property
Valuation 2.4 (1989).
11. The taxpayer is responsible for submitting a completed, truthful personal
property schedule and for making the final payment of the personal property taxes levied
against the property. Volume 5 Assessors Reference Library, Personal Property Valuation
Manual 1.9 (1998); Petitioner's Exhibit A, tab 18. The schedule must be completed in
sufficient detail as to allow the assessor to make a valuation. Id. The Assessors
Reference Library does not expressly provide that the taxpayers may file a single personal
property schedule for each physical location of the personal property.
12. The Volume 5 Assessors Reference Library: Personal Property Valuation
Manual 2.2 (1998) provides in relevant part:
The taxpayer who owns more than $2,500 in actual value of
personal property per business location must report all
personal property owned by, in the possession of, or under the
control of the taxpayer on January 1 to the assessor.
In accord Volume 5 Assessors Reference Library Personal Property Valuation Manual 1.9
(1998).
13. The Assessor's Reference Library contains several examples of how this
language is to be interpreted. One example provides as follows:
An equipment leasing company that leases equipment to
several lessees within the county. The county provides an
itemized listing of the leased personal property by lessee.
34937.99
6
Based on this set of facts, the assessor should consider
determining the total actual value of the personal property by
lessee and then comparing the total actual value amount by
lessee to the $2,500 exemption amount. If the total actual
value is $2,500 or less, the personal property under lease to
that lessee is exempt from taxation.
Volume 5 Assessors Reference Library, memorandum dated August 6, 1997, from PTA
to all county assessors, Section I (1998).
14. Applying the above language and example to this case leads to the
conclusion that the Assessor should have determined the total actual value of the subject
property by customer and then comparing the total actual value amount by customer to the
$2,500 exemption amount. If she had done so, she would have determined that none of
the customers had property valued in excess of$2,500. Petitioner's Exhibit B, para. No.
5.
15. Colorado's assessors, including the Clear Creek County Assessor, do not
have any discretion in the matter. Unlike the courts, the Assessors Reference Library is
binding on the assessors. Manor Vail Condominium Ass'n v. Board of Equalization, 956
P.2d 654, 658 (Colo.App. 1998).
16. Moreover, where, as here, the statutory language in issue is susceptible to
more than one reasonable interpretation, the administrative interpretation is entitled to
deference, especially where the subject involved calls for the exercise of technical
expertise. El Paso County Board of Equalization v. Craddock, 850 P.2d 702, 705 (Colo.
1993).
•
17. With one exception,the above analysis and conclusion makes it unnecessary
for the Board to evaluate any other issue raised by the parties.
18. As for the constitutionality of § 39-3-119.5, the Board concludes that it is
without the authority to make that determination. Arapahoe Roofing and Sheet Metall, Inc.
v. City and County of Denver, 831 P.2d 451, 454 (Colo. 1992). Rather, the statute is to be
presumed constitutional until it is otherwise established to a court's satisfaction beyond a
reasonable doubt. People v. Fuller, 791 P.2d 702 (Colo. 1990).
19. An order should be entered in favor of the Petitioner. The subject property
is exempt from taxation under § 39-3-119.5.
20. The Board concludes that the 1998 actual value of the subject property
should be zero for personal property tax purposes.
34937.99
7
ORDER:
Respondent is ordered to reduce the 1998 actual value of the subject property to
zero.
The Clear Creek County Assessor is directed to change her records accordingly.
APPEAL:
Petitioner may petition the Court of Appeals for judicial review within 45 days from
the date of this decision.
If Respondent alleges procedural errors or errors of law by this Board, Respondent
may petition the Court of Appeals for judicial review within 30 days from the date of this
decision.
DATED and MAILED this `' day of April 1999.
•
BOARD OF ASSESSMENT APPEALS
(71)-ite7
on Clifton
Cherice Kjosness
This decision was put on the record
APR 0 7 1999 ��P,E or Co(oo
•I hereby certify that this is a true
and correct copy of the decision of ' SEAL
the Board of Assessment Appeals. 9O '.. P
Diane Von Dollen
34937.99
•
BOARD OF ASSESSMENT APPEALS
STATE OF COLORADO
Docket Number 34846
ORDER
TCI SATELLITE ENTERTAINMENT, INC.,
Petitioner,
v.
MONTEZUMA COUNTY BOARD OF EQUALIZATION,
Respondent.
THIS MATTER was heard by the Board of Assessment Appeals on April 15, 1999, Don
Clifton and Cherice Kjosness presiding. Petitioner was represented by Neil I. Pomerantz
Esq., via telephone. Respondent was represented by Bob D. Slough, Esq., via telephone.
r
PROPERTY DESCRIPTION:
Subject property is described as follows:
PERSONAL PROPERTY (Montezuma County Schedule Nos. 8839
-000-00-131-P and 8806-000-00-017-P)
Petitioner is protesting the 1998 actual value of the subject personal property owned
by Petitioner and located in various addresses throughout Montezuma County, Colorado.
ISSUES:
Petitioner:
Petitioner contends that the subject property is exempt within the meaning
of§ 39-3-119.5, C.R.S. (1998) because:
1. the subject property satisfies the requirements of§39-3-119.5,
3.
2. the Board's holding in Coors Brewing Company v. Denver
County Board of Equalization, Docket No. 31756, is on point
and should control this issue,
3. Volume 5 Assessors Reference Library: Personal Property
Valuation Manual 1.9 and 2.2 (1998) is binding on Colorado
assessors and its provisions support the Petitioner's position,
and
4. _ .a cost-benefit analysis of having to report all the individual
pieces of personal property located within a county,
determining the mill levy applicable to the property located
therein within a common taxing district, and then calculating
and paying a tax is inconsistent with the tax policy underlying
§ 39-3-119.5.
Respondent:
Respondent contends that the subject property is not exempt under§ 39-3-
119.5, C.R.S. (1998) because:
1. the subject property does not satisfy the requirements of§ 39-
3-119.5 because:
a. although the Petitioner may own property within
Montezuma County, it does not have a"business
location" in the county within the meaning of
§ 39-3-119.5, and
b. the word "schedule" as used in § 39-3-119.5
means whatever the county assessors defines it
to mean,
2. the Property Tax Administrator's("PTA") interpretation of§39-
3-119.5 is not consistent with the plain language of the statute,
and
3. in any event, § 39-3-119.5 is unconstitutional because it
conflicts with Colo.Const. Art. X, § 3.
FINDINGS OF FACT:
1. With permission of the Board and Respondent, the record for a prior hearing
before this Board, Docket # 34937, has been incorporated into this hearing.
34846.99
2
2. Petitioner's witness, Mr. Randy Earnhardt, Senior Property Tax Analyst for
PRIMESTAR (formerly known as "TCI Satellite Entertainment"), testified that the subject
property, depicted in Petitioner's Exhibit A, Tab 4, consists of:
a. satellite receiving dishes, approximately 36
inches in diameter, typically located outside a
building, •
b. converter boxes, and
c. remote controls for the converter boxes.
Mr. Earnhardt was responsible for preparing the declarations which were filed with the
Montezuma County Assessor on behalf of Petitioner showing the individual locations of
Petitioner's personal property within Montezuma County.
3. Mr. Earnhardt testified regarding the various steps required to file personal
property declarations. The request for information from the Montezuma County Assessor
asked for declaration of personal property in each taxing area. The requests vary among
the counties in Colorado.
4. Mr. Earnhardt testified that although individual addresses were provided to
the Montezuma County Assessor,the individual addresses (or assessments)are grouped
into tax areas for tax billing purposes and the individual addresses are not identified.
Therefore, the Petitioner was unable to disaggregate the billing in order to verify the
accuracy of the billing.
5. Petitioner is requesting that no taxable value be assessed on the subject
property for 1998.
6. Mr. Robert Cruzan, Montezuma County Assessor, testified that he believes
the Property Tax Administrator's procedure causes him to violate his constitutional duty to
assess all properties within his jurisdiction in a uniform and equalized manner.
7. Under cross-examination, Mr. Cruzan testified that he listed Petitioner's
personal property on four schedules because according to the declared locations the
property fell in four taxing areas. He admitted that the personal property declaration forms
he uses are those that are approved the Property Tax Administrator and that the
instructions to taxpayers state that if there is less than $2,500.00 of value per business
location, the property is exempt. He also testified that was not the way the exemption is
being applied by his office.
8. The Respondent assigned an actual value of $220,950.00 to the subject
property for tax year 1998.
•
34846.99
3
CONCLUSIONS:
1. Section 39-3-119.5 provides as follows:
For property tax years commencing on and after January 1,
1997, personal property not otherwise exempt from property
tax shall be exempt from the levy and collection of property tax
if the personal property would otherwise be listed on a single
personal property schedule and the actual value of such
personal property is two thousand five hundred dollars or less.
[Emphasis added.]
The focus of the dispute is the meaning of the above, emphasized language, a question
of first impression. In other words, the question is what personal property must be listed
on a single personal property schedule?
2. The term "personal property schedule" is not defined in the property tax
statutes and the Board was unable to find any decisional law defining the term. Also, the
property tax statutes do not state when single property tax schedules are appropriate.
3. The statutes leave open whether it is permissible to file multiple personal
property schedules within a single county. To be sure, the Board will survey the statutes
referring to such schedules.
4. Under subsection 39-5-107(1), C.R.S. (1998), all taxable personal property
is to be listed on a form of schedule approved by the PTA and prepared and furnished by
the assessor. The schedule must show the owner's name, address, and the location of
the taxable personal property. Id.
5. Under § 39-5-108, C.R.S. (1998), the assessor "shall mail or deliver two
copies of the personal property schedule" to the person that owns the taxable personal
property. Emphasis added. The Board has not found any statute or case law that explains
why two copies must be sent nor were any authorities discovered describing the
circumstances under which two schedules per taxpayer per county are necessary.
6. The legislature may have meant for two copies of the personal property
schedule to be sent as a matter of convenience to the taxpayer. Maybe both copies of the
schedule were to be completed by the taxpayer but only one was to be submitted to the
assessor. The other was to be retained by the taxpayer for the taxpayer's records.
7. On the other hand, maybe the legislature intended taxpayers to be able to
file up to two personal property tax schedules, no more.
8. In any event, upon receipt of the personal property schedule form, the
taxpayer must list "all personal property owned by him, or in his possession, or under his
control located in said county on the assessment date." § 39-5-108.
34846.99
4
9. In summary, based upon a review of the statutory scheme,the PTA authors
the personal property schedule form, the assessor sends it to the taxpayer and the
taxpayer fills it out and returns it to the assessor. Finally, the assessor calculates the
personal property tax bill. This description of this process is supported by the PTA's
manual.
10. The county assessor is responsible for the discovery, listing, classification,
and valuation of all taxable property within each county, except public utility property.
Volume 5 Assessors Reference Library: Personal Property Valuation Manual 1.2 (1998).
The Assessors Reference Library does not expressly provide that the assessors may alter
the personal property tax schedules submitted by taxpayers. To the contrary, schedules
and notice forms may be created and customized by the county assessors b g only with
the prior approval of the PTA. Volume 5 Assessors Reference Library: Personal Property
Valuation 2.4 (1989).
11. The taxpayer is responsible for submitting a completed, truthful personal
property schedule and for making the final payment of the personal property taxes levied
against the property. Volume 5 Assessors Reference Library, Personal Property Valuation
Manual 1.9 (1998); Petitioner's Exhibit A, Tab 18. The schedule must be completed in
sufficient detail as to allow the assessor to make a valuation. Id. The Assessors
Reference Library does not expressly provide that the taxpayers may file a single personal
property schedule for each physical location of the personal property.
12. The Volume 5 Assessors Reference Library: Personal Property Valuation
Manual 2.2 (1998) provides in relevant part:
The taxpayer who owns more than $2,500.00 in actual value
of personal property per business location must report all
personal property owned by, in the possession of, or under the
control of the taxpayer on January 1 to the assessor.
In accord Volume 5 Assessors Reference Library: Personal Property Valuation Manual 1.9
(1998).
13. The Assessors Reference Library contains several examples of how this
language is to be interpreted. One example provides as follows:
An equipment leasing company that leases equipment to
several lessees within the county. The county provides an
itemized listing of the leased personal property by lessee.
14. Based on this set of facts,the assessor should consider determining the total
actual value of the personal property by lessee and then comparing the total actual value
amount by lessee to the $2,500.00 exemption amount. If the total actual value is
$2,500.00 or less,the personal property under lease to that lessee is exempt from taxation.
34846.99
5
Volume 5 Assessors Reference Library, memorandum dated August 6, 1997, from PTA
to all county assessors, Section I (1998).
15. Applying the above language and example to this case leads to the
conclusion that the Assessor should have determined the total actual value of the subject
property by customer and then comparing the total actual value amount by customer to the
$2,500.00 exemption amount. If she had done so, she would have determined that none
of the customers had property valued in excess of$2,500.00. Petitioner's Exhibit B, para.
No. 5.
16. Colorado's assessors; including the Montezuma County Assessor, do not
have any discretion in the matter. Unlike the courts, the Assessors Reference Library is
binding on the assessors. Manor Vail Condominium Ass'n v. Board of Equalization, 956
P.2d 654, 658 (Colo.App. 1998).
•
17. Moreover, where, as here, the statutory language in issue is susceptible to
more than one reasonable interpretation, the administrative interpretation is entitled to
deference, especially where the subject involved calls for the exercise of technical
expertise. El Paso County Board of Equalization v. Craddock, 850 P.2d 702, 705 (Cob.
1993).
18. With one exception,the above analysis and conclusion makes it unnecessary
for the Board to evaluate any other issue raised by the parties.
19. As for the constitutionality of § 39-3-119.5, the Board concludes that it is
without the authority to make that determination. Arapahoe Roofing and Sheet Metall, Inc.
v. City and County of Denver, 831 P.2d 451, 454 (Colo. 1992). Rather, the statute is to be
presumed constitutional until it is otherwise established to a court's satisfaction beyond a
reasonable doubt. People v. Fuller, 791 P.2d 702 (Colo. 1990).
20. An order should be entered in favor of the Petitioner. The subject property
is exempt from taxation under§ 39-3-119.5.
21. The Board concludes that the 1998 actual value of the subject property
should be zero for personal property tax purposes.
ORDER:
Respondent is ordered to reduce the 1998 actual value of the subject property to
zero.
The Montezuma County Assessor is directed to change his records accordingly.
34846.99
6
APPEAL:
Petitioner may petition the Court of Appeals for judicial review within 45 days from
the date of this decision.
If Respondent alleges procedural errors or errors of law by this Board, Respondent
may petition the Court of Appeals for judicial review within 30 days from the date of this
decision.
DATED and MAILED this day of April, 1999.
•
BOARD OF ASSESSMENT APPEALS
Don Clifton
s2�J�
Cherice Kjosness
This decision was put on the record
APR 2 0 1999 �P�E0F.coto"4.
I hereby certify that this is a true
•
and correct copy of the decision of E SEAL.,_,
the
Board of Assessment Appeals.
Yom '` ..... •Q
•
Diane Von Dollen
34846.99
7
CLERK TO THE BOARD
PHONE (970) 356-4000, EXT.4218
FAX: (970) 352-0242
' P.O. BOX 758
GREELEY, COLORADO 80632
11 c ei
COLORADO
March 20, 2000
TCI SATELLITE ENTERTAINMENT, INC.
7600 E ORCHARD ROAD 330 S
ENGLEWOOD CO 80111
RE: MINI SATELLITE DISHES
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: MINI SATELLITE DISHES. The
meeting is scheduled for April 12, 2000, at 9:00 a.m., at which time you may be heard. You are
required to submit any supporting documentation regarding this petition 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 said meeting. The Assessor is recommending that
the Board approve your petition.
The meeting will be held in the First Floor Meeting Room, Weld County Centennial Center, 915
10th Street, Greeley, Colorado, at the above specified time.
If you have any questions concerning this matter, please do not hesitate to contact this office.
Sincerely, WWI?
Donald D.Warden
Clerk to the Board
By:
Deputy lerk to the Board
cc Assessor
County Attorney
Hello