HomeMy WebLinkAbout820838.tiff • . IS-DPT F ` PRESCRIBED BY THE PROPERTY TAX ADMINIS TIOR
FARM 920 1/66-1/79 P nom FOR ABATEMENT OR REFUND OF .XES-HOECKEL CO .. DENVER 31920
Petitioners: Use this side only.
T`e�as
Cnrpus.Lhristi XN dfdi db, ....-.....Maf.Cb 18 , 19 82
To The Honorable Board of County Commissioners of Weld County.
Gentlemen:
The petition of Centrai.-P.QWer and Light Company
Address Attn: Tax Accounting, P.O. Box 2121
Corpus Christi, Texas 78403
DESCRIPTION OF PROPERTY
Railroad Rolling Stock - SEE ATTACHED LETTER
respectfully shows that the taxes assessed against your petitioner for the years A. D. 19...81.,
19 , 19 , are erroneous or illegal for the following reasons, viz:
(Give full particulars as to wherein the error or illegality lies)
To the extent paid (or not abated) and in excess of the appropriate
amount due, the tax levied is in violation of federal statutes applicable
to local assessments of property taxes and the Colorado Constitution.
(SEE ATTACHED LETTER)
19...84. 19 19
Value Tax Value Tax Value Tax
Orig. $39,700 $2,785.82
Abate. 194700 1 ,382.40
Bal. 20,000 1 ,403.42
Thatit.hethas paid...$.1-,.392.,91 of said taxes. Wherefore your pet-
itioner prays that the taxes, as aforesaid erroneously or illegally assessed, may be abated or re-
funded in the sum of $..1.,382..40....
I declare, under penalty of perjury in the second degree that this petition, together with any
accompanying exhibits or statements, has been examined by me and to the best of my knowledge,
information and belief is true, correct and complete.
CERTIFIED MAIL #P 327 028 606
CENTRAL POWER AND LIGHT COMPANY
Petitioner
By.. ... ......
Richard H. Bremer Agent
Vice President and Controller
Address P.O. Box 2121
Corpus Christi, Texas 784b3
cc: Robert F. Wilson, Esq.
Pendleton & Sabian, P.C.
1660 LIncoln Street, Suite 1700
Dc".-- C. 1.., la.. an2r.A 820838
RESOLUTION OF COUNTY COMMISSIONERS
WHEREAS, The County Commissioners of - WELD County,
State of Colorado, at a duly and lawfully called regular meeting held on the 24th day of
May , A. D. 19 82 , at which meeting there were present the following members:
Chairman John T. Martin, Commissioners Chuck Carlson, Norman Carlson,
.Ca-...i9-.....Kirby, and June K. Steinmark
notice of such meeting and an opportunity to be present having been given to the Assessor of said County and
said Assessor being present: and
WHEREAS, The said County Commissioners have carefully considered the within application, and
are fully advised in relation thereto,
NOW BE IT RESOLVED, That said petition be...GRANTED and the recommendation of
the Assessor be concurred in, and an abatement—refund—allowed on an assessed valuation of$ 191 700. 00
on real property for the year 19 81 tax $ 1, 382. 40
Chairman of Board of County Commissioners.
STATE OF COLORADO,
County of Weld .8s.
I,..-Mary.-Ari i Feueretein , County Clerk and Ex-officio Clerk of the
Board of County Commissioners in and for the County of Weld
State of Colorado, do hereby certify that the above and foregoing order is truly copied from the records of the
proceedings of the Board of County Commissioners for said Weld
County, now in my office.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County, at
Greeley , this 24th day of May , A. D. 19 82
I�'. County Clerk.
Deputy.
ACTION OF THE PR RTY TAX ADMINISTRATOR
Denver, Colorado, June 4, , 19-82..
he action of the Board of County Commissioners,relative to the within petition,is hereby
denied.
This petition is denied for the following reasons: The valuation is not erroneous or illegal .
So long as the petitioner was notified of the 1981 value, the proper course for relief
is to -protest-ttr-the--P-roperty--Tax -Administrator by--July--1--of -the-year-prior to taxes--
being levied. (39-4. 1-108) .
ATTEST: THE ROPERTY-TAX ADMINISTRATOR
i-; By �Lw L 7-tet
Secre ary. Administrator
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cr049 DEPARTMENT OF LOCAL AFFAIRS -��-
/ DIVISION OF PROPERTY TAXATION IRAQ.
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623 STATE CENTENNIAL BUILDING
* ' &A"'" .* 1313 SHERMAN STREET
/876 DENVER, COLORADO 80203 `411111/
RICHARD D.LAMM 303 839-2371 MEMBER
Governor International Association
of Assessing Officers
MARY ANNE MAURER
Property Tax Administrator
June 4, 1982
Central Power and Light Co.
Tax Accounting
P.O. Box 2121
Corpus Christi, TX 78403
Re: Abatement Petition-Weld County, Colorado
Legal Description: Railroad Rolling Stock
DPT Il 622001
Dear Sirs:
Please be advised that the above petition in the amount of
$1 ,382.40 has been disapproved because the assessment is not erroneous
or illegal.
Colorado statutes provide for the application for an abatement or
refund of taxes for prior years if the valuation is erroneous or
illegal. Colorado Supreme Court cases define an erroneous valuation as
that which is incapable of adjustment. If the valuation can be adjusted
it is considered to be an overvaluation.
Overvaluation is not the basis for an abatement because the value
could have been adjusted by protesting to the Property Tax Administrator
by July 1 , 1981 before the tax bill was mailed the following January.
The Property Tax Administrator must mail to all Public Utility
property owners the current year's value by June 1 of each year.
Notification is also mailed to county assessors. Any assessor, board of
county commissioners or company may file a protest with the
Administrator by the first day of July. Hearings are conducted by the
Administrator beginning on the second Monday of July, and decision
rendered by August 1 . Any decision of the Administrator can be appealed
to the Board of Assessment Appeals within 30 days.
Because you did not protest your value by July 1 , 1981, you waived
your remedies regarding the 1981 assessment.
page -2-
You have the right to appeal my decision. You may file an appeal
with the Board of Assessment Appeals within thirty (30) days of June 4,
1982 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 - Room 420
Denver, Colorado 80203
Telephone #303-666-5880
If we can answer any questions you might have, please feel free to
contact my office.
Very truly yours,
DIVISION OF PROPERTY TAXATION
Mary Anne Maurer
Property Tax Administrator
MAM/ft
cc: County assessor
County clerk/
oc•coz
�Q� Colorado Department of Local Affairs
DIVISION OF PROPERTY TAXATION
Mary Anne Maurer
1g76 a Property Tax Administrator
Richard D. Lamm
Go efnor June 1, 1981
Re: 1981 Colorado Assessment and Distribution
to Colorado Counties
Gentlemen:
Your assessment this year was on the basis of total miles
traveled by your cars in Colorado as reported by the Colorado
carriers. These total car miles were multiplied by an assess-
ment rate per mile. Distributions to Colorado counties were
made on the basis of Colorado carrier track miles in each county.
The assessment rate per mile used is $0. 1085. This is based
upon an average actual value per car of $19,800 and an estimate
of miles traveled in Colorado per year (54,750) .
On the attached page(s ) is a list of the county name and cor-
responding assessed value. At the end of this list is the total
Colorado assessed valuation at 30% of actual value.
The assessment ratio of 30% is required by Colorado statutes .
Your property may be subject to treatment under the Federal Quad
R Act. A private study has been made concluding that a 15. 13%
assessment ratio should be used under the Federal Quad R Act.
If you wish to protest this assessment, your written complaint
must be made to me not later than July 1st of this year.
Sincerely,
Mar0.4%.$4.4.1114.4.4
e Maurer
Property Tax Administrator
MAM:JW:am
Enclosure
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Est 1313 Sherman Street, 623 Centennial Building, Denver, Colorado 80203 (303) 839-2371/2375 �.
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