HomeMy WebLinkAbout850002.tiff (o Z-5-0e' 2 91985
FO `RESCRIBED BY COLORADO STATE TAX COMM! N
' FORM CTC 920-REvISED 1966 PETITION FOR ABATEMENT OR REFUND OF 1. .E6-N0ECKEL CO.. DENVER 269a0
Petitioners: Use this side only
Eaton Colorado, October 18 1d35
To The Honorable Board of County Commissioners of Weld County.
Gentlemen:
The petition of Lambland, Inc.
Address RR #2 Box 152, Eaton, Colorado 80615
DESCRIPTION OF PROPERTY
NW 1/4 S 35 T7 - R66
respectfully shows that the taxes assessed against your petitioner for the years A. D. 19...$.4.,
19 , 19 , are erroneous or illegal for the following reasons, viz:
(Give full particulars as to wherein the error or illegality lies.)
The assessment was applied against personal property, including licensed
vehicles which are already taxed. Also assessed value on particular
equipment was excessively high. We met with the Assessors Office Staff
and the tax base for 1985 was adjusted downward and valuation corrected
by $60,010, and we feel this should apply to 1984 as well. We feel the
following valuation for 1984 is fair as does the Assessors Office.
1983 1984 1985
Value Tax Value Tax Value Tax
Orig. 89,740 $7,705.00
Abate. 43,050 3,696.8
Rr5
Bal. 46,690 4,009.*
That ....he has paid 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 $
Petitioner.
By
Agent.
Address..:_ . ale-).12
STATE OF COLORADO, ))
}ss.
County of .. Weld ))
Duane A. Wilson being first duly sworn, says that
....he is the petitioner above named, and that the c s stated in the foregoing petition are
Petitioner or Agent.
Subscribed and sworn to before me this 23rd day of October , 19 85
My commission expires September 5 19.85 .,
,saes:mast Notary Public.
Box 1043
Atilt Co. 80610
�. i 1 850002 ( r ,, j j: . c AA,d
I-�� C: a_- �. � .-� ; � cs
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 25th day of
November , A. D. 19 85, at which meeting there were present the following members:
_Cbairman_P.ro-'Cem,_..Gene-.R. Brantner.:apd..Commissioners_.Gordon_-.Lacy...
C.W. Kirby and Frank Yamaguchi
notice of such meeting and an opportunity to be present having been given to the Assessor of said County and
said Assessor H.H. Hansen 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$ 43.,.Q5.Q..._
on personal property for the year 19 84,�tax
$ 3,696.24
Einte ei" Chairma�f County Commissioners.
Protein
STATE OF COLORADO, ll
}ss.
County of Weld )))
1, Mary Ann Feuerstein , County Clerk and Ex-officio Clerk of the
Weld
Board of County Commissioners in and for the County of
State of Colorado, do hereby certify that the above and foregoing order is truly copied from the records of the
Weld
proceedings of the Board of County Commissioners for said
County, now in my office.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County, at
Greeley , this 25th day of _ November , A. D. 19 85
`7n`la,w d ± ,, . ;
.W.-%. t 4 �.a e 7v
A� County Clerk.
By 1 f 177P- rfli-•--41.— �, <_. � :t7cs-=t6-K--
-- l____
Deputy.
ACTION OF THE COLORADO TAX COMMISSION
Denver, Colorado, April..-23_.__.._-, 19 86
The action of the Board of County Commissioners,relative to the within petition,is hereby Y$$ItMel—
denied.
This petition is denied for the following reasons:
Neither the valuation nor the tax is erroneous or illegal , Taxpayer 's
remedy was to pursue administrative remedies under 39.5-122 . C.R.S.
A?1ST: ere, THE COLORAD TAX CQ.;MMISSION.
fK-f-----l� ll,` `-'._ By`, .. 'L1d.a�1.e-' ((II!/,,j1,'ir'ldt..C.t/LC��
Secretary. Mar Maurer Chairman.
Property Tax Administrator
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v Colorado Department of Local Affairs
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i� � ° DIVISION OF PROPERTY TAXATION
*
\.14 Y. Mary Anne Maurer
1876 " Property Tax Administrator
Richard D. Lamm
Governor
April 23, 1986
Mr. Duane W. Wilson /: -Th
Lambland, Inc. 1r APQ 5 ,r
RR 2, Box 152 f�0
Eaton, 8 CO 80615 4R4.ZI • coLo
Re: Abatement Petition
Weld County Schedule #9109
1984 Personal Property Tax
D.P.T. #62-05-06
Dear Mr. Wilson:
Please be advised that I have disapproved the above petition in
the amount of $3,696.24 because neither the valuation nor the tax is
erroneous or illegal .
Weld County Assessor's office received your 1984 Personal Property
Declaration Schedule on April 16, 1984. Depreciation and Amortization
Schedules were attached to the declaration schedule listing various
categories of property and lump sum totals for each category. On May
24, 1984, your company was contacted by Weld County requesting a
breakdown of the lump sum values reported on your depreciation and
amortization statements, and no further breakdown was submitted. A
notice of valuation was mailed to Lambland, Inc. on or about June 15,
1984, reflecting an assessed value of $89,742. No protest was filed
with the Weld County Assessor during the statutory time period of June
'20 through July 10. The breakdown of equipment costs was not received
by Weld County until 1985.
The Colorado Supreme Court pertinently found in Stephens & Co. v.
Board of Equalization of the City and County of Denver, 104 Colo 556,
(p. 560 and 561) :
" . . . `although it is otherwise where the mistake is
made by the taxpayer himself, and is the result of his
neglect of some legal duty, or where the facts which
would have shown the mistake were within his own
possession or within his reach. '
CM DR TA
an
IA/ACI
rum.
1313 Sherman Street, 623 Centennial Building, Denver, Colorado 80203 (303) 866-2371
Mr. Duane W. Wilson
April 23, 1986
Page Two
and
"So in the instant case it appears from the complaint
that the bookkeeper erroneously included in the average
valuation of merchandise for a certain twelve-month
period merchandise which had never had a taxable situs
in the state of Colorado, and merchandise which had been
in the state for a period of less than one year from
April 1st. This valuation was placed in the tax
schedule filed by the taxpayer. No person employeed by
the taxing agency had any part whatsoever in fixing this
valuation. It was the duty of plaintiff in error to
file a correct schedule and to know what elements of
value and property were listed in that schedule prepared
by it. Its failure in that regard was the neglect of a
legal duty resting solely upon it. To permit recovery
under the facts and circumstances in the instant case
would endanger the entire tax structure of the state and
lead to a multiplicity of suits for refund of taxes . In
reaching the conclusion announced we believe our holding
to be in harmony with the great weight of authority. "
Because Weld County Assessor relied on the information provided by
your company to value the property and since you did not file a protest
with the county assessor between June 20 and July 10, 1984, the
valuation is considered to be an overvaluation.
Overvaluation is not the basis for an abatement because
overvaluations are capable of adjustment by protesting to the assessor
in June before the tax bill is mailed the following January.
By June 20, the county assessor must notify a taxpayer in writing
if the value assigned to personal property is greater than that reported
by the taxpayer. This notice must state that the taxpayer has the right
to protest this increase in valuation. The protest begins the
administrative remedies process.
Mr. Duane W. Wilson
April 23, 1986
Page Three
The taxpayer may file a written protest with the county assessor
•between June 20 and July 10 of each year. The deadline for filing is
July 10. By law, the assessor must respond by July 10. If the taxpayer
feels he did not receive adequate relief from the assessor, he may
appeal to the County Board of Equalization (the County Commissioners) ,
the Board of Assessment Appeals, and, finally, to the District Court of
the county wherein the property is situated, if necessary.
Each year is considered a new assessment year; and if a taxpayer
does not initiate the protest to the assessor in June, he has waived his
administrative remedies, and the value becomes the basis of the tax bill
the following January. Due to the fact that you did not protest the
valuation assigned to your property when you were notified of the
assigned value, you waived your administrative remedies for the 1984 tax
bill . I , therefore, disapproved your petition.
You have the right to appeal my decision. You may file an appeal
with the Board of Assessment Appeals within thirty (30) days of April
23, 1986, 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, #420
Denver, Colorado 80203
(303) 866-5880
If we can answer any further questions you might have, please feel
free to contact my office.
Sincerely, /� q
Mary Annd Maurer
Property Tax Administrator
MAM:jb
Wilson
cc: Weld County Assessor
Weld County Commissioners
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