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Home My WebLink About860450.tiff FO. ^RESCRIBED BY COLORADO STATE TAX COMMIE 1 FORM CTC 92O-REVISED 1966 PETITION FOR ASATEMENT PR REFUND OF TA._.S—ROECKEL Co., DENVER 28990 Petitioners: Use this side only. Greeley Colorado, March 25 19 86 To The Honorable Board of County Commissioners of Weld County. Gentlemen: The petition of Thomas E. Fenno and LaVonne Fenno, d/b/a Tom Fenno Production Co. Address 1707 S. Avian Drive, Fort Collins, CO 80525 DESCRIPTION OF PROPERTY A leasehold interest SE/4 NW/4 Sec. 30-T4N-R68W Carol #1-30 Schedule #106130000009 OIL respectfully shows that the taxes assessed against your petitioner for the years A. D. 19 85 19 , 19 , are erroneous or illegal for the following reasons, viz: (Give full particulars as to wherein the error or illegality lles.) Petitioner filed form DS658 (Oil and Gas Real and Personal Property Declaration Schedule) by mailing same to the Weld County Assessor. This declaration showed the field price to be 28.78/bbl which would result in an assessed value of $27,150. The Assessor claims the declaration was not received by his office. The Assessor therefore calculated 1985 assessed value of Petitioner's well from infor- mation other than actual data. Petitioner's taxes were levied erroneously due to an erroneous valuation for assessment entitling Petitioner to an abatement pursuant to §39-10-114 C.R.S. 1973. 19 85 19 19 Value Tax Value Tax Value Tax Orig. $86,980 $8,826.90 Abate. $59,830 $6,071 .66 Bal. $27,150 $2,755.24 That ----he has not 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 $ 071 .66 Thomas E. Fenno and LaVonne Fenno d/b/a Tom Fenno Production Co. Petitioner. LaVonne Fenno Agent. Address 1707 S. Avian Drive Fort Collins, CO 80525 STATE OF COLORADO, Lorimer }ss. County of JJ LaVonne Fenno being first duly sworn, says that --She is the petitioner above named, and that the facts stated in the foregoing petition are true. 0a t.� Petitioner or Agent. Subscribed and sworn to before me this Y r day of 4-12.--1-2---° , 19 kb' , n I la commission expires ti:2.jaki13 i x,-1v.Q2, 19.. /{ L:1 Cy�4ssesser or Notary Public.81986 fffff//// GR?ELEY. COLO. 860450 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 7th day of May , A. D. 19 £6., at which meeting there were present the following members: Chairman Jacqueline Johnson, Commissioners Gordon E. La-cy,._Gena..E.....Bxantaer-,. 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 Rerh..11.._Bansen 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 dented , ditinlieXidaiiifalleilikaitaKI o xxxxxxxxxxxxxYXXXXXXX Y$ Cfaia I1/{'\�\�\\\\�, {�{ g g xx{ g airman of C o.rd of County Commissioners. STATE OF COLORADO, County of WELD BS. I,_-Mary--Ann..Feuerstein )) , 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 _.__Graeley,_Culerado , this 7th day of May , A. D. 19_-.8b , I County Clerk. Gnti7t i2� • Deputy. ACTION OF THE COLORADO TAX COMMISSION Denver, Colorado, _.., 19 The action of the Board of County Commissioners,relative to the within petition,is hereby approved— denied. This petition is denied for the following reasons: ATTEST: THE COLORADO TAX COMMISSION. By Secretary. Chairman. w `h1 c • 0 , °J m l¢ ,S d c` a. r. O O ,o U O O O O `�:.. •. C C .'s;'' o 2 .E .E q .S a c a U `. K dCj � g c .. 1 fa. a> D, q >,an • d . 0 Z y �jt \ >1 as d Y Op C ' C..) 0 d 12: m ag. C d E LI Ola, E d 6 �G N st ° � a to o � A .2 C.) H pq .-- o '�1� A a �' a d m 7 3 b WW� b oE •p " et ca•[ •y .� U] ' . w a ,- .5 .-p .� U 0 P. U] _ °8' 1� j - >, 7a a p 0.i ❑ `a N �j m .-. sT..Y '.1 r�- rl J D• a OFFICE OF WELu COUNTY CLERK AND RECORDER DEPARTMENT OF CLERK TO BOARD MARY ANN FEUERSTEIN 4225 PHONE (303) 356-4000 EXT. 82@: O P.O. BOX 459 GREELEY, COLORADO 80631 COLORADO May 7 , 1986 Thomas E. and LaVonne Fenno d/b/a Tom Fenno Production Co. 1707 S. Avian Drive Fort Collins , CO 80525 Dear Mr. & Mrs. Fenno: On May 7 , 1986 , the Board of Weld County Commissioners considered your petition for tax abatement and denied same. Pursuant to Section 39-2-125 (F) , C.R.S. , you have the right to appeal to the State Board of Assessment Appeals within thirty days of said denial. You may obtain the appropriate forms and instructions from the Board of Assessment Appeals , Department of Local Affairs, 1313 Sherman Street - Room 420 , Denver, Colorado 80203 . Sincerely, Mary Ann Feuerstein Weld County Clerk and Recorder and Clerk to the Board By: Utel.) Cairn filea9 Deputy County Clerk O 0 0 0 C o in (13 •rl N CI w ,-) in u o r v t 0) o0 IT C O Co O S O W C:2, U O N r7 o G •• ri G N m rn w G •r-I G w C - • a. w ,8 • 0 En O [nU N F 6 a- O N O H .0 P n 0 ii g I fI G •or-I N . S w ay CO iC i¢ v w o00 C o P 1• IiII ilf . 000 eil� , i riXdJCw os PS Form 3811,July tees 447.45 /OOOs� 2 j-"Cr ti ocss$TIC RETURN RECEIPT (5 MARY ANN FEUERSTEIN , • ct 6 OFFICE OF WELD COUNTY CLERK AND RECORDER •• lillt DEPARTMENT OF CLERK TO BOARD C. PHONE 1303) 3564000 EXT43t4225 FX "ligP.O. BOX 459 GREELEY, COLORADO 80631 COLORADO April 14 , 1986 Thomas E. Fenno and LaVonne Fenno d/b/a Tom Fenno Production Company 1707 South Avian Drive Fort Collins , Colorado 80525 Dear Thomas and LaVonne Fenno: This is to advise you that the Weld County Board of County Commissioners will hear your petition for tax abatement or refund on the property described as : SE/4 NW/4 S30-T4N-R68W. This hearing is scheduled for Monday, April 28, 1986 , at 9: 00 A.M. The hearing will be held in the Chambers of the Board, Weld County Centennial Center, First Floor, 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, Mary An4 Feuerstein Weld County Clerk and Recorder and Clerk to the Board l By4, X Cr37L-r12-( r a 6J D puty County Cl rk XC: Assessor I I10 Ln R O U N1 I 2 Z O se W O H H 1 z �A WU 1-4 O :, a aa� H t \ • Vl W v) V I a ^ N i 0 Z O 1:4 • Ex O O -' H .-, 14 ti iii t ' 'k f.4, ..- v.tr b a 44 11 1,11 I z .in s_ ow co y I 1 E.UHQ - I: ?� ZAA U • - , O O z i w s il ii ` ; :fel p t I H Quo x ' MI J_PS y, b. ,. . IPT '.•. i3' .r3o HARDEN, SCHMIDT& HASS, P.C. ATTORNEYS AT LAW ATTORNEYS NINTH FLOOR FIRST TOWER BUILDING RALPH B.HARDEN P.O.BOX 1606 H.TED SCHMIDT.JR. GEORGE H.HASS FORT COLLINS.COLORADO 80522-1 606 RICHARD F.ZIER R.WILLIAM WAWRO AREA CODE 303 JEANNINE S.HAAG MARLA R.HEHN 402-7777 CINDY LANG April 17, 1986 Office of Weld County Clerk and Recorder Department of Clerk to Board ATTN: Tommie P.O. Box 459 Greeley, CO 80631 RE: Thomas E. Fenno and LaVonne Fenno d/b/a Tom Fenno Production Company Dear Tommie: I represent Thomas and LaVonne Fenno on their Petition for Abatement of 1985 real property taxes on the property described as SE/4 NW/4 S30-T4N- R68W. I have received your letter stating that the hearing before the Commissioners on this Petition is scheduled for Monday, April 28, 1986 at 9:00 a.m. This is to request a continuance of this hearing. I have a trial set in Larimer County Court beginning at 9:00 a.m. on April 28, 1986 and will be unable to represent the Fennos at the Weld County Commissioners hearing. I will be able to attend a hearing on any Monday in May. Please let me know the new date at your first convenience. Sincerely, Q Jean 'ne S. Haag FOR T E FIRM JSH/nps cc: Thomas and LaVonne Fenno , mEMORAnDUM at 1111€ To R6-rd DateAnri 1 7R _ 1986 COLORADO From ClPrk to the Rnarr subiect: Abatement recpuect - Thomas and LaVonne Fenno The attorney for Thomas and LaVonne Fenno has contacted this office concerning the request for abatement of taxes which is scheduled to be heard today. She requested that this matter be continued to a date in May. We would suggest that this matter be continued to the regular Board meeting of May 7, 1986 . a 0 The Zstition for Tax Abatement s heard by the Board on Mai 7, 1986. The Transcript concerning this matter, requested by T.R. Rice, Attorney for the Fenno's, is being filmed at the beginning of October, 1986. EXCERPT FROM BOARD OF WELD COUNTY COMMISSIONERS MEETING OF MAY 7 , 1986 TAPE #86-33 RE: PETITION FOR TAX ABATEMEN2 FROM THOMAS E. AND LaVONNE FENNO COMMISSIONERS : Jacqueline Johnson, Chairman Gordon E. Lacy , Pro-Tem Gene R. Brantner C.W. (Bill) Kirby Frank Yamaguchi OTHERS PRESENT: Jeannine Haag, Attorney for Thomas E. & LaVonne Fenne Weld County Attorney: Thomas O. David Weld County Assessor: Herb Hansen Assessor' s Office Employee: Vera Hoff Deputy Clerk: Tommie Antuna A 0 31 CHAIRMAN JOHNSON: Okay, the next item is under Old Business . We have a petition for tax abatement from Thomas E. and LaVonne Fenno. MR. HANSEN: I will have Vera explain what has happened on this abatement of Tom Fenno. It' s very much like other cases that have been before you. This one was an addition of 25% above the previous year. Now I' ll let Vera explain it to you. MS. HOFF: Okay. No rendition was received on this particular well, and 25% was added to the previous year' s assessment, and notice was sent and no reply was. . . , after the notice had gone out. Now, at the time the tax statement went out , Mrs. Fenno called regarding the high valuation and she said that she had received the notice of assessment, but she didn' t understand it. CHAIRMAN JOHNSON: Any questions for Vera? Okay. You are? MS. HAAG: My name is Jeannine Haag, and I 'm the attorney for the Fenno' s. Is it Vera Hoff - Hoffman? MS. HOFF: Hoff. H-O-F-F. MS. HAAG: Hoff. What she told you is essentially correct, although I'd like to fill in a few more details for you. The original, I guess you'd call it a declaration schedule , was sent to my clients. Actually, it was sent to another person. It was sent to Hamilton Brothers Oil Company, and eventually it did find its way back to Thomas and LaVonne Fenno, who do business as Tom Fenno Productions. They did fill this out with the appropriate and the correct information. They did mail it to the Weld County 1 Assessor. Now, the Weld County Assessor is claiming that they did not receive it, and I'm sure that that' s probably true, but whether that' s due to some kind of a problem in the post office , or perhaps just a problem, an administrative problem, within their own office , no one will ever know. Certainly we can' t prove one way or the other. What happened was, when she did receive her notice of valuation, she examined it and, at that time , she had no reason to question the value on it, even though it was an increased value, she was operating under the assumption that she had submitted the appropriate information and that the increased value was based on the information that she had provided and .that it was probably correct. I think that that' s not an unreasonable assumption for two reasons. First of all, I think all taxpayers, do place their trust in their public officials and assume that the information and the actions they take are appropriate. The other reason I think it' s not unreasonable is simply because there is such a limited amount of information available on the NOV, it simply says the old value and new value. Without more it' s difficult to determine exactly how that new value was based. And I think it' s reasonable for people to rely on the fact that these declaration schedules have been received, because to say otherwise, is to say that I would have to advise my client every time you get an NOV you better call the Assessor , you better go in, you better check all the information and assure yourself that what they've done is correct. And I believe that would place an unreasonable burden on the Assessor himself. And I think I should 2 preface my remarks with the fact that I am an Assistant County Attorney for Larimer County and generally I do represent the Assessor, in his matters before the Board of Assessment Appeals as well as in the district courts. So I'm well aware of all the legal precedents and the legal issues and problems that are involved in this kind of an appeal. But, I think what were asking is simply that the equities of the situation do warrant some consideration for the taxpayer, she did what she was supposed to do as far as filling this information out. Her only error was essentially in relying on the NOV and assuming that it was based on information that she had supplied to the Assessor , And in that situation I believe we are entitled to an abatement because it was based on erroneous information. CHAIRMAN JOHNSON: Are there questions for Miss Haag? MR. HANSEN: One statement, I' d like to say is NOV' s are approved by the State. We follow the guidelines of the State , which does various, emphatically show the last year' s valuation and this year' s valuation. And it' s pretty clear to me that it says plus or minus , but mostly plus , what the increase was . So they' re pretty self explanatory. I don' t think there ' s any question as to the increase. MR. DAVID: Herb I'm puzzled as to, who did you mail the notice of increase? MR. HANSEN: Vera will answer. MS . HOFF: It was Hamilton Brothers originally , and then it was from them, they sent it on to Mrs. Fenno. 3 MS. HAAG: I might add that Mrs. Fenno did not mail this to the Assessor until April 22 which is after the deadline , but that' s only because she had only received it a matter of days before that time , so whether that possibly contributed to the fact that it got lost in the mail or. . . MS. HOFF: We did not receive it in the office. Because even if they come in at a late date, we do put them on and they get an Assessor' s fee , but if we don' t get anything we have go with best. information. MR. DAVID: Well then, was there notice of the increased value--were they notified of the increase? MS. HOFF: Yes. Mrs. Fenno was notified. MR. HANSEN: There' s a notice there at the top. MS. HOFF: It went originally to Hamilton Brothers and t :r in turn sent it on and Mrs. Fenno told me when she got the ta; notice in January that she had received the notice but she did r :. understand it. MR. DAVID: When did it change hands between Hamilton arc Fenno?MS. HOFF: In 1984 . MR. DAVID: Oh. Okay. MS. HOFF: Is that correct? MS. HAAG: I believe so. CHAIRMAN JOHNSON: The procedure is, that when the NOV is received that' s the time that the questions need to be asked, isn' t it? 4 MS . HOFF: There is a protest period. CHAIRMAN JOHNSON: Other questions the Board wishes to as'c. either Vera or Miss Haag? Okay , thank you. Is there a motion from the Board. COMMISSIONER LACY: Madam Chairman we are supposed to make a decision on whether this was done erroneously, and after listening to the people from the Assessor' s Office and from the representative of the Fenno' s , I would move for denial because I do not believe that the action taken and the necessary technical things that were done, were done erroneously. CHAIRMAN JOHNSON: Is there a second? COMMISSIONER KIRBY: I' ll second the motion. CHAIRMAN JOHNSON: Motion. . . COMMISSIONER KIRBY: I would make a comment, that it really seemed like a very unfortunate situation and you almost wonder if somehow taxpayers should not almost use certified mail , or certainly have to start understanding the procedure a lot better , because we are going to be faced, during this coming year, with a lot of reduced assessments and it could be more and more critical for everyone not to get caught up in this situation of being assessed because they failed to report. I hope the press will pick up on that and people will become informed, but I just don' t see how we can abate these taxes after they' re assessed , the money is committed by school districts , ourselves , and I think the Assessor' s Office did not err technically, at least we don ' t have proof that that happened certainly, so I second the motion. 5 CHAIRMAN JOHNSON: Motioned by Gordon and seconded by Bill to deny the petition for tax abatement from Thomas E. and LaVonn Fenno. Is there further discussion? All in favor say Aye. (Whereupon all Commissioners voted in the affirmative. ) Opposed? Motion carries. 6 .r J g N o 44 Ln O omC N W E ¢ N oz LL ru i- ao R' C m t> m Q w 1-q cc m 3 �7 W ¢ w> 00 m O cc 0w W Kr O Lel C m o� ;m o \ a O cz O FC CD G a CD NA N" 2 0, A LL 20 H 7+ O (V m .y mo v m 1- P'-r W a H d o a nv a =� 7. CI a LL o o �" d� ° y � W Zz CYO rQ k m o m ¢E me a U o P; OrlH7g a co ci° G W E o H 7 - t d h i,3 t d 5 [' poy F4 t, V ao o fn ¢ a. ma c-.) a • f'JS0 + Z86L clad .009C WNOd Sd I hr..'i t iln"[G rIfill ,,pr[!fir hy,w lie i,:. I� ,a rM'riliM '9'S. L 4 ,i • tt t 'It; e N , It" gl N y ti r o iI; iZ ri c4 '+o-z i c ;Si a E C) I-I ' ; tit! " ! # ' ' r HFCNiiI C] F, l '� e If Iq ki �r r ly IN'I e t Ie C�.,� N..N.' y4 b+1IG �i YI•a FakKMI M41WtYr NUS9kl PS Form slit,js 1983 447.816 rr49ANl V ..�,. 'VI' Gam=aNissiNs1/44 E\h HARDEN, SCHMIDT & HASS, P.C. ATTORNEYS AT LAW NINTH Plc ATTORNEYS FIRST TOWER au,, P.O.BOX 1606 RALPH B.HARDEN FORT COLLINS.COLORADO 603y2„ H.TED SCHMIDT.JR. GEORGE H.HASS AREA CODE 303 RICHARD F.ZIER R.WILLIAM WAWROJEANNIN 482-7777 AAG MARLA a 5.HN CINDY LANG CINDY LANG April 17, 1986 Office of Weld County Clerk and Recorder Department of Clerk to Board ATTN: Tommie P.O. Box 459 Greeley, CO 80631 RE: Thomas E. Fenno and LaVonne Fenno d/b/a Tom Fenno Production Company Dear Tommie: I represent Thomas and LaVonne Fenno on their Petition for Abatement of 1985 real property taxes on the property described as SE/4 NW/4 S30-T4N- R68W. I have received your letter stating that the hearing before the Commissioners on this Petition is scheduled for Monday, April 28, at 9:00 a.m. This is to request a continuance of this hearing. I have a trial set in Larimer County Court beginning at 9:00 a.m. on April 28, 1986 and will be unable to represent the Fennos at the' Weld County Commissioners hearing. I will be able to attend a hearing on any Monday in May. Please let me know the new date at your first convenience. Sincerely, Q Jean 'ne S. Haag FOR T E FIRM JSH/nps cc: Thomas and LaVonne Fenno ' - RESOLUTION OF COUNTY COIMMtSSIONERS WHEREAS, The County Commissioners of_--------Weld- --_--- _--County, State of Colorado,at a duly and lawfully called regular meeting held on the.___..7th___._ _._day of __...., A. D. 19__116., at which meeting there were present the following members: Chairman Jacqueline Johnson1_Commissioner.s_,C9zdnn._E..__laLy._ Genf...E....Brantner, 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_-_._.Herh_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 _d-enied.— _._. Hie`ih . - * * "1 --b - W.I.AlisViW, }i>aki.:}s��T.OLVEDr s That ,iilip'``u} ,vn��m�l b+aisth Y1il i dial pfee .X.EX J.}al aa"}iX7ig} }" }:X} - }..; ixvi }.)f8:.Xxxx 2nai S2 a1;3;xxx xxxxxx R•' airman of o rd of County Commissioners. STATE OF COLORADO, County of WELD des' I,._Mary-.Ann..Eeuerstelm , 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-, --Colorado , this 7th ____.day of May .___., A. D. I9—So �f County Clerk CBS( 07A-vt - ---- Deputy. ACTION OF THE COLORADO TAX COMMISSION • Denver, Colorado,.-- ----_.__-------_---_, 19._ The action of the Board of County Commissioners, relative to the within petition,is hereby approved— denied. This petition is denied for the following reasons: ATTEST: THE COLORADO TAX COMMISSION. By Secretary. Chairman. ce -' s m t a F K ;: C. F+ o Nom. m w � .m ti 4 c. P O C * y C w m 7 .-4 y O d < d 0 0 a g g al b 5s K 'C7c5 - O 4 R 0 ''+ d d e' d 1 G O 1 a d o 1 Q a c E w 11I1PJIL ' p mm.. •od H m a d m 0 0 3 b �c Th.3 m e 7 .n '.. m .q w W Z Z 6 / o o ma ,-o jg ID $ c Y ng r PR E9CR,BEp BY COLORADO STATE TAX CO :9ION FORM CTC 82O--REVISED 1D&G PETITION FOR ABATEMENT OR REFUND C. :AXE6—NorcRC` CO.. D[Hvu 20030 • Petitioners: Use this side only. Greeley Colorado, March 25 __•_ 1986 To The Honorable Board of County Commissioners of Weld ••_••County. Gentlemen: The petition of Thomas E. Fenno and LaVonne Fenno! d/b/a Tom Fenno Production Co. Address 1707 S. Avian Drive, Fort Collins, CO 80525 DESCRIPTION OF PROPERTY A leasehold interest SE/4 NW/4 Sec. 30-T4N-R68W Carol #1-30 Schedule /';106130000009 OIL respectfully shows that the taxes assessed against your petitioner for the years A. D. 19 85 , 19 , 19 , are erroneous or illegal for the following reasons, viz: (Give full particulars as to wherein the error or Illegality Iles.) Petitioner filed form DS658 (Oil and Gas Real and Personal Property Declaration Schedule) by mailing same to the Weld County Assessor. This declaration showed the field price to be 28.78/bbl which would result in an assessed value of $27,150. The Assessor claims the declaration was not received by his office. The Assessor therefore calculated 1985 assessed value of Petitioner's well from infor- mation other than actual data. Petitioner's taxes were levied erroneously due to an erroneous valuation for assessment entitling Petitioner to an abatement pursuant to §39-10-114 C.R.S. 1973. 19 85 19 19...�.. Value Tax Value Tax Value Tax Orig. $86,980 $8,826.90 Abate. $59,830 $6,071 .66 Bal. $27,150 $2,755.24 That .._he has not 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 $..6,S 6,S171,66 Thomas E. Fenno and LaVonne Fenno d/b/a Tom Fenno Production Co. _- Petitioner. LaVonne LaVonnIlee Fenno Agent. Address 1707 S. Avian Drive Fort Collins, CO 80525 STATE OF COLORADO, ]l • Lorimer rss. County of lJ LaVonne Fenno being first duly sworn, says that She is the petitioner above named, and that the facts stated in the foregoing petition are true. 1,4o,,,m) Petitioner or Agent. Subscribed and sworn to before me this Y day of 4 �>`L _.._.._..., 19_L e tm c.;ic:;111 cr; `';:" h c W n r ' S. r,-� 2+3� commission expires.....a._..Q.:•.;,ih4,^9.�aL,. :,.,.wne.14...i. 03, 19_. DT-T1 ir'CIL b r di! y Aoocasor or Notary Public. AF R 81936 ��// _.._ C � ,1�. !`�(��/ CLrL : Usre _1( li TOM FENNO PRODUCTION 1707 SOUTH AVIAN DR, lO � ' o PT. COLLINS, CO 80525 gr � — i5 ,�- I -461- ' �J ice- -- Co _-8Q-211.2 77e _ 7ak 42 q45r' '"' �,ma¢� � OFFICE OF WELD COUNTY ASSESSOR r€;T >: ti HERBERT H.HANSEN COUNTY ASSESSOR �.. DOROTHY M.ALLEN fa ti!' t DEPU)Y t,or PHONE(303)356-4000, EXT.4256 r ?� 915 10TH STREET 1V a ti & ® GREELEY,COLORADO 80631 COLORADO February 25, 1986 Ms. Martha L. Fenno Tom Fenno Production 1707 S. Avian Drive Ft. Collins, Colorado 80525 Dear Ms. Fenno: Reference is made to your letter of February 17, regarding the Carol 111-30 lease, SE%NW': Section 30-4-b8. Since no declaration schedule was received in 1985 for the above mentioned lease, 25% was added to the previous year's assessment and a notice was sent in May. At this time you should have contacted the office if you felt the value was high or in error, Valuations have now all been certified and levied upon by the various districts. Therefore; no change will be made in the 1985 assessed value, Very truly yours, H, H. Hansen Weld County Assessor HHH:vmh 1 ,,r'\/CO TOM FENNO PRODUCTION 1707 S. Avian Drive I 9 '$6 Fort Collins, Colorado 80525 .P55<55O"'e February 17, 1986 Ste,. Re: Parcel No. 106130000009 011 Tr. No. 22235 Unit No. 2001 Weld County 25862-A Leasehold Int. Office of County Assessor SE/4 NW/4 30-4-68 915 10th Street (Carol #1-30) Greeley, CO 80631 Tom Fenno Production ATTN: Mr. Herbert Hansen Dear Mr. Hansen: • Attached is a copy of 1985 Tax Notice for the above-captioned lease. Also attached is a copy of Form DS 658, Declaration Schedule, which I filed on 4-22-85. On February 13, 1986, I talked with Ms. Vera Hoff who told me she does not have a copy of the Declaration Schedule in her files. We reouest an adjustment to a more reasonable tax for this lease as the Weld County Taxes are more than this lease made in 1984, as you can see from the following data: 1984 Lease Expenses (not including County taxes on eouipment & production): $ 10,859.58 Gross 1984 Income • 19,889.02 Net income 9,029.44 Weld County Taxes 10,543.98 Loss 8 1,514.54 I am attaching backup information for your perusal. The assessed evaluation of $86,980 is much too high. This lease is not worth $20,000. The production for 1984 was 2 bbls. per day and in 1985 dropped to 1 bbl. per day, and we will probably have to plug it this year at an estimated cost of $7,000-8,000. Sincerely, Martha E. Fenno /lf • Encls. 3 • b Zt COUNTY ASSESSOR' S CL.... rE s --' 315 10TH STREET I ' � GREELEY, CC 80631 • WELD R. FIRST CLASS MAIL US.POSTAGE • ". . . PAID raw` ".. • . I-O AI FeA/i✓D t2OSL L a,-Ai Ca .. _ _ - I4Y._LTCN 0R6S GIL CO , CARCL 1-30 • - - - p' . 6Etd-YEF .CC E0217 r' ' / Po 7 541Mef Cog . 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D-ozDa_Dz ?m r _ - � ct O ... ._ D .- ° O O m T m Z o 2 __ t I O �� AC ?. m . 0 X Z 1 Ia:-J -Gmm -i C -4 C 77 in zzi D n •< m Z �1 O p tn 0 Dnt m D Z _ k.4m OZ .o r p c T . • ; t• N � -.= m m0 'V v m m . �. . rZ Op Z .. -i * -i . . • o > .C \ 1C 'nm '< r { . D cc �GDD -irm_ = I- O .c13 . ➢ r � 2�N > co .C , .mD :� r r <131. - to in 33 , . r- . l a T IISIT B { • Form DS-658 61-85 Tom Ferne Frnduction Carrel) ,:' -:- List o: _^uipnent '_wu 4OU-Lb1. tanks C1rsb c,J th Separator 3 'C iunoing : rit - Ajax E,itgiiie 7!fCO' Pods 7400' 5ubing • • ?it.',. LLU111Y r � :�n' S u.. ..Li: Oi A u 1 . •� ... GAS `. ''49 ;15 1O-Iii STREET REAL AND PERSONAL PRO 'TY Assessment Date Due Date (,REELEVi CC 6O632 • DECLARATION SCHEDUt.. St County - .--.,— _- _ • . CONFIDENTIAL DATA January 1 April 15 AIL TO CvDr71'ti' ASSESSOR ' • 5.. - ,:•';'YOU MUST FILE EVERY YEAR REGARDLESS IF ANY ADDITIONS OR DELETIONS WERE MADE. LA. CODE • ' T.A.CODE • • -SCHEDULE NUMBER ;:-:tt CHANGE OF NAME AND/OR ADDRESS • _Siatl :2GCI • . 4(.Qt71E • _ . NAME AND ADDRESS.(INDICATE ANY CHANGES) = DO NOT USE FOR ASSESSOR ONLY r- COoe Description Acres Actual Value % Ass d Value CARCL 1-r3C- -• .1707 •,S.:-.�Lvia)a;Drive•: -�I- • - --__e_.." •- 1•. :-..-.:,.. 7110 Primary Prod. S )87'h S ':--'^ •:',;%'-': 7120 f Secondary Prod 1 75 £..tft•- '' -'-CS eS0I17F•':'ZTkl- . xd:XxXxxJ0003(Yag Fart ;Co]Conine', . 1 f 8O5'5y, -• _OCATION OF PROPERTIES (INDICATE ANY CHANGES OR ADDITIONS) 72 improvements 29 _ - - - - 'i • Vii.• 74 EQuiP. Furfl.d. 129 SE4Nii4 31 .4 b8_ _i':,.- • •• - trtacnlnery - TOTALS S S • + • - - • • - •7'•` RECEIVED APPROVED EASE NAME OR LEGAL DESCRIPTION : • _ COMPLETED ABSTRACT CHGS. Carroll #1-30 - -- LATE FILING PENALTY APPLIED YES D NOES Date Business Started 1—1-73rype of Product or Service Oil ProduCtigA county!_I rimerCorp.❑ Partnership r�1 Indlviduxl In Other - Name and Adorers of Previous Owners: STATUS OF PROPERTY (Please Checkthe Appropriate Box) ' : • •-' . Hamilton Eros. Oil Co. _+NEW BUSINESS OR C_J— NEW OWNErR((S)(You MUST ATTACH a complete itemized listing of all your property. P. 0. Box 587O Cn I Is tr,s the oroanlzatlon's first return, L Yes No • Detlyer e o1O C . 80217 . INVENTORY OF WELLS - ota! No Wells 1 Indicate Whether Well No. i Type Depth Year Drilled You Are: ( p peal fvo xcTrs.. _i.�•.- — —se 0 __— t- .41 Oil 11 1 e 1 8_- - 38.E8 - Aerator of the Let+se t ? 3 9 , •st Fract orie mere t of —_I Owner of the Leasehold ' nerato' 03.5 + C3 Owner of the Land _EASE INDICATE THE LIFE OF THE OIL AND GAS RESERVE IN YEARS UNDER THE CURRENT PRODUCTION RATE_ YRS. PRODUCTION REPORT FOR PREVIOUS YEAR •Furnish-primary production in section D-1 and secondary production in section 0-2 1. PRIMARY PRODUCTION OR RECOVERY Total : Transported fromr Royally-Delivered Royalty-Dellversd Averave Price At Produced 040 premises unsold i' ` n y Total Taxable Welf Neso or s as Only As Product Onl • • (q) (Fs) (C) ' (Exclusion) (Exclusion) (F) Field Price ell No. _ Oil (E?b1.) 1,078 1,078 O • . 15.46% 177) ,901 D lot E) S 28.78 /bb► 1-30 ' Gas (MCF) . - ' ' • S /MCF ell No. Oil (Bbl.) ' ' - • S /bbl Gas (MCF) - _ f I S /MCF_ ell No. _ Oil (Bbl.) - . ._ . - •• _• • ..-r - IS /bbl Gas (MCF)I - -• 1 — - '• - IS /MCF '-. SECONDARY, TERTIARY OR RECYCLING METHODS OF PRODUCTION OR RECOVERY en No. Oil (Bbl.) - - - S /bbl Gas (MCF) . :•u•..: S /MCF tU Na. Oil'(Bbl:)• . . - ' - . -1 : . _ _ . ' • te;:" - S /bbl ,Gas (MCF) - ' -• S /MCF • tH No. Oil (BbI.)'J . '` • : Gas (MCF) - - S /bbl --. S /MCF • METHOD OF SECONDARY.-TERTIARY OR RECYCLING RECOVERY, (i.e. water injection, CO2 injection,-etc.). lit No. - _-. •• Well No Well No. �= . . . '?' ASSESSMENT EXEMPTIONS REQUEST: (Attach separate sheet if necessary.) xemptioos are limited to the fractional interest owned by the:Federal Government.the State of Colorado,counties,cities,towns,municipal orporatlons,tribal councils or other government organizations within the State of Colorado. • . • - Name of Government 1 Fractional Lens No. rt Legal Description • Organization Owning Interest ' - Address Interest Owned ,tal Production: I Eicemntc - 1Taxaole: 3/Barrel or MCF: (see other side.) TAXPAYER'S COPY List below or ettacn a separate sneet listing h sings, fixtures end leasehold improvements c ructed or installed the previous year. This list shall include the description and locatior, tie property, the date of installation, the oi.alnal installed cost, and any additions since original installation. Buildings,Fixtures and Leasehold lmDroremenu DeeerlDtlon and Location Date of 1 Instahed Cost AddlUons Since Orlitinal Installation Installation i. LISTING OF PERSONAL PROPERTY Attached - :urnjsn a complete listing of all property.Additions and deletions may be listed if a complete listing has been previously filed with the assessor. item Description Model or Year Date ACOuired - No. Capacity Mfg. Ori4lna1 Estimate Estimated p New I Usad Installed Coat Physical Remaining Life (11 List Personal Property acquired during previous year. (Attach separate sheet if necessary.) condition in years I All of the flrquiprtent listed jn attached elheet Ii _ I I — 12) List Personal Property sold,traded,or permanently disposed of during previous year. (Attach separate sheet if necessary.) I None I I I I II 1 1 I I (31 List ALL Mobile Equipment (non-licensed). Attach separate sheet if necessary. ! ?;one _ I 1 { i ► I I I I 1OTE: The cost, description and year acquired data must be furnished above for those fully depreciated assets still in use. H. DEPRECIATION SCHEDULE (Furnish information or Attach most current Copy of Federal Depreciation Schedule) 1 a. Group and quldeline clefs b. Date C. Cost or d. Depretlatloh I e. Method of C. Life or p. Depreciation ter or description of property acquired other basil allowed or allowable ComputlnQ rate this year In prior years depreciation I I - I I S Cost of other fully depreciated assets still in use. $ Total depreciation — I. LEASED, LOANED,OR RENTED PROPERTY (Furniture, Signs, Etc.) (Declare Property Owned By Others Here.) Did you have in your possession on January 1st any leased, loaned,rented machinery,equipment, or furniture,fixtures,signs,vending - machines, etc.? ❑ YES [ NO If yes, list below showing description of this property and name and address of owners. flame and Address of Owner/Leno► Description Moeciserlal No. Year Current Cost or Year Installed Total Yearly Rent Mtg, GSA LIsI Price L Please furnish details of purchess or maintenance options. PURCHASER'S STATEMENT List names and addresses of purchasers of oil and gas products.Attach separate sheet if necessary. . Name Address Quantity Asamera-Oil- (U.S. ) Inc., P. 0. Box 118, Denver, Co. 80201 100 of tie Ni a p ',:. DECLARATION THIS RETURN IS SUBJECT TO AUDIT. "I declare.under penalty Of perjury in the second degree,that this schedule,together with any accompanying exhibits or statements,has been examined by me and to the best of my knowledge,information,and belief,sets forth a full end complete list of all taxable personal property owned by me or in my posses• sion, or under my control, located in this county in Colorado on the assessment date of this year;that such property has been reasonably described and its value fairly represented;and that no attempt has been made t islead the assessor as ro its age,quality,quantity or value." CRS 39.5-107(21 SIGNATURE OF OWNER OR AGENT ' ll4 NAME OF OWNER Tom Fenno Production ' DATE 4-,.;"-E5 PRINT NAME OF PERSON SIGNING `fArth© L. Fenno PHONE NUMIIER'3O3) 22-1-/+1Qii PLEASE COMPLETE,SIGN AND RETURN TO THE ASSESSOR ON OR BEFORE APRIL, t5 OFFICE OF WE COUNTY CLERK AND RECORDER ' DEPARTMENT OF CLERK TO vO NARY ANN FEUERSTEIN c 422. PHONE (303) 356-+000 EXT. flz .:. P.O. BOX 459 O - -' ' . GREE CE Y, COLORADO 80637 COLORADO . - • May 7 , 1986 _ Thomas E. and LaVonne Fenno - d/b/a Tom Fenno Production Co. 1707 S . Avian Drive Fort Collins , CO 80525 Dear Mr. & Mrs. Fenno: Or, May 7 , 1986 , the Board of Weld County Commissioners considered your petition for tax abatement and denied same. Pursuant to Section 39-2-125 (F) , C.R. S. , you have the right to appeal to the State Board of Assessment Appeals within thirty days of said denial. You may obtain the appropriate forms and instructions from the Board of Assessment Appeals , Department of Local Affairs , 1313 Sherman Street - Room 420 , Denver, Colorado 80203 . Sincerely, Mary Ann Feuerstein Weld County Clerk and Recorder and Clerk to the Board By: QhhiJ t 11irrn4t Deputy County Clerk Form BAA-1 Rev. 1984 1..r �r - GENERAL INSTRUCTIONS 1. This petition form must be filled out completely. One set of forms must be completed for each property being appealed. 2. ONE COPY of this petition form, together with all attachments and/or sup- porting documentation, is to be mailed to the respondent county board of equal- ization or board of commissioners (or to the Property Tax Administrator if the decision being appealed was rendered by the Pzuperty Tax Administrator) . 3. FOUR COPIES (the original and three copies) of this petition form, together with four copies of the decision appealed from, four copies of the assessor's notice of denial , and four copies of all additional attachments and/or support- ing documentation are to be returned to the Board of Assessment Appeals, Department of Local Affairs , 1313 Sherman Street, Room 420, Denver, Colorado 80203. 4. If further information is needed, please call (303) 866-5880. Date: June 5 , 1986 TO THE HONORABLE BOARD OF ASSESSMENT APPEALS: • Your Petitioner, T. Fenno and L. Fenno d/b/a Fenno Pzuluction Co. , whose (name) address is 1707 S. Avian Drive, Ft. Collins, Colorado Zip Code 80525 , hereby appeals the decision of the ( weld County County Board of Sommissioners) ( ) that was dated May 7 , 19 86 , concerning tax abatement • (NZZA X:401iX t'D€ XM gik (abatement) for the year 1985 as applied to: DESCRIPTION OF PROPERTY (Attach additional sheets if necessary) : 25682-A Leasehold Interest, SE/4 NW/4 30-4-68, Weld County, Colorado. (Carol #1-30) SET FORTH IN DETAIL THE FACTS AND LAW ON WHICH THE APPEAL IS BASED: Please refer to Attachment 1 LIST THE NAMES OF WITNESSES AND EXHIBITS TO BE USED AT THE HEARING: Witnesses and Exhibits shall be provided within thirty (30) days of the submission of this Petition ATTACH COPIES OF EXHIBITS, IF ANY (not larger than 81/4" x 14"; see ]Pule 23) : Please see the notation directly above PLEASE ESTIMATE TINE IT WILL TAKE PETITIGER TO PRESENT APPEAL: 15 minutes. CERTIFICATE OF SERVICE I certify that I have mailed (or hand delivered) ONE COPY of this petition to the ( Weld County Board of Commissioners) (2xmcct at Greeley , Colorado, on June 5 , 1986 Fenno Pzuluction Co. A41--c Petitioner or, if any, 1707 S. Avian Drive, Ft. Collins Attorney for Petitioner Address Colorado Gip Code T. R. Rice #13436 (303) 1-221-4100 1801 Broadway, Suite 1205 Denver, Colorado 80202 Telephone Number (303) 292-9021 C d laz,244a- 67/7- Y.'n��'N,�F<i.�µ.-4�. .fir D. . < . Ja1A. . 1•., J i Y. 'n l :'.. l.. FACTS UPON WHICH APPEAL IS BASED Petitioner seeks review of the decision of the Board of the Weld County Commissioners denying tax abatement for the following reasons. 1 . Petitioner is the operator and fractional interest owner of the following described real property. Township 4 North. Range 68 West. 6th P.M. Weld County, Colorado Section 30: SE/4 NW/4 An oil and gas well presently exists upon the subject real property and is known as the Carol #1-30 . 2 . Petitioner has been the record title interest owner of the subject leasehold since January 1 , 1984 . This ownership interest is a matter of public record and furthermore, easily ascertainable from the 1984 version of Oil and Gas Statistics published by the Oil and Gas Conservation Commission of the State of Colorado. Upon information and belief, said annual statistical report was received by the Assessor of Weld County prior to the subject tax assessment. 3 . Notwithstanding the fact that the Petitioner was the owner of the subject leasehold at all pertinent times, the Weld County Assessor ' s Office forwarded the required Form DS658 (Oil and Gas Real and Personal Property Declaration Schedule ) to Hamilton Brothers Oil Company, the previous owner of the leasehold. Hamilton Brothers Oil Company subsequently forwarded Form DS658 to an outdated address of the Petitioner. As a result, Form DS658 was not received by Petitioner until on or about April 19, 1985 . Petitioner promptly completed said form and deposited the same in the U. S. mail on April 22 , 1985 . A copy of Petitioner' s Form DS658 is attached hereto as Exhibit A. It is the claim of the Weld County Assessor' s Office that they never received the subject declaration form. 4 . As a result of the position of the weld County Assessor ' s Office that Petitioner ' s Form DS658 was not received , a 25% increase in value automatically was added to the previous year ' s assessment and notice of the same was sent in May, 1985. Attached hereto as Exhibit B is the Notice of Assessed Valuation prepared by the Weld County Assessor' s Office. 5. Based upon -the arbitrary 25% increase in assessed value , the tax of Petitioner was computed to be $8 , 826 . 90 . However , if the figures contained in Petitioner ' s Form DS658 had been used to compute the tax, the amount of $2 ,755 .24 would have been assessed. Petitioner has asked that the differnce of the two amounts, $6 , 071 .66, be abated. • 6 . It is the opinion of the Weld County Assessor ' s Office and the Board of Weld County Commissioners that such tax cannot be abated because no timely protest of the assessed value was filed by the Petitioner. Attached hereto as Exhibit C is a copy of a letter dated February 26 , 1986 , from the Weld County Assessor stating his position. However , a careful review of the Notice of Assessed Valuation, and the testimony of LaVonne Fenno that will be offered regarding the same, make clear that Petitioner could not have possibly protested in a timely fashion because they did not receive proper notice from which to protest. 7 . The addressee of the Notice of Assessed Valuation, like the addressee of the Form DS658 , was Hamilton Brothers Oil Company . Again, as in the case of the subject declaration form, said notice was forwarded to a prior address of the Peti- tioner . As a result, the Petitioner did not receive the Notice of Assessed Valuation until approximately July 1 , 1985. Signifi- cantly, however , the la, t day to protest the assessment was June 25 , 1985 . Therefore, due to the incorrect addressing of the notice and other delays beyond the control of the Petitioner, Petitioner was precluded as a matter of law from protesting the subject assessment on the very day Petitioner received its copy thereof . The inability of the Petitioner to receive prompt notice of the subject assessment to which timely protest was required , and the resulting preclusion of its remedies, is a clear violation of not only the tax laws of Weld County and the State of Colorado , but also of Petitioner' s rights to due process under the state and federal constitutions. 8 . In conclusion, therefore , the Board of Weld County Commissioners has incorrectly denied Petitioner from receiving an abatement of the subject taxes that were incorrectly computed by the Weld County Assessor ' s Office. Petitioner shall timely supplement this memorandum with the applicable legal citations to support its position. • -2- Hello