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HomeMy WebLinkAbout880271.tiff 15-OPT FOR' RESCRIBED BY THE PROPERTY TAX ADMINISTR R FORM 920 1/BB-1/B4 PE-. iN FOR ABATEMENT OR REFUND OF 1..AES—HOECKEL CO.. DENVER 339oe Petitioners: Use this side only. AS Greeley , Colorado,.... , 19 95 City or Town To The Honorable Board of County Commissioners of Weld County Gentlemen: The petition of City of Greeley and Greeley General Improvement Dist. whose mailing address is 1000 Tenth Street, Greeley Colorado 80631 City or Town State Zip Code SCHEDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL 096105423004 GR 4985 L 22 Blk 58 % 721 9th St. % respectfully requests that the taxes assessed against the above property for the years A. D. 19 83 , 19 , 19 , are erroneous or illegal for the following reasons, viz: (Explain completely why the assessment is erroneous or illegal) The property became non-taxable on March 18 , 1983 . This Board pre- viously approved a request for abatement for tax after September 28, 1983 . City and District are willing to pay principal which accu- mulated betwen March 18 and September 29 , 1983, but asked that penalty and interest be abated for that time period. C \J c \-c C \\s4O- 1922' 5 L. l Sq 19.93_. - 85 19 19 Value Tax Value Tax Value Tax Orig. $2425 . 86 including penalty and interest Abate. $1940, 43 Bal. $ 485. 43 That he has not paid said taxes. Wherefore your petitioner prays that the taxes, as aforesaid erroneously or illegally assessed, may be abated or refunded in the sum of $ 1940. 43 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 Greeley General Improvement District t3r ' and City of Greeley Oft l P lionlei rt lb By A '1 Address 1000 Tenth Street Greeley, CO 80631 8801271 - �1 n,ra it. ri / ( 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 4th day of April , A.D. 19 88 , at which meeting there were present the following members. Chairman Gene R. Brantner and Commissioners C.W. Kirby, Jacqueline Johnson, and Frank Yamaguchi. (Commissioner Gordon E. Lacy, excused) 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 Richard Keirnes and taxpayer represented by Susan Sanders being present; and (nHme) (name) WHEREAS, The said County Commissioners have carefully considered the within applica- tion, and are fully advised in relation thereto, NOW BE IT RESOLVED, That the Board concurs with the recommendation of (concurs or does not concur) the assessor and the petition be approve and an abatement/refund be allowed (approved or denied) (be allowed or not be allowed) penalties and interest on a4t?igs � X�I₹Ydtldi₹5tIR$xx for $ 1 44 .43 total tax for the year(s) 19 83-85 � .t .... . ..�i nktt Chairman of Board of County Commissioners. STATE OF COLORADO, ss. County of Weld 11 I, Mary Ann Feuerestein ., 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 4th.. a of. April , A. D. 19 88 -,�"County Clerk. 11 / / By 1 J 02P—t1 _.- -,(_1(..!.:<.x .. Deputy. ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver, Colorado, .._,,, ccto-r---e- /t , 19 err tion of the Board of County Commissioners, relati a to the within petition, is hereby ❑ approved; )O approved in part $ denied for the following reason(s) AT ST: 141Vaird Secretary. Property Tax Administrator. >,., in b k aNi o ai'� aa) ,2 oF" g .o o o a '4 v x "' C l- y y O>-d) E ci C N ,� I.- a) ar C. 5 m sr .� U' . o 6 CU O t+ t Q' Qlj a) 4-a td O v y ett g u d O al.n ar 7 7 O fY w a ›" a v0i C .' app += OTO O " N w o m a) v Q N 7 7 A a A!� 0 O z0 w N - aE8 rot .c0c @ Li. pa6 Ts fl c w t. ,�-. Y la a) w L. ) N CO WI C A ,- Y'a o F, O a) cd pa, C- cr .4.,... 'Ai' w cti Y GO v Z o Z 3 d ° '4.,o V ° o f o w �' w O y y O y - '�9 u, �;, H f y o g CO Eo. c u cd ° .yn.� C :.., _ ,,.,E ad H d a „ G., O ni b O...c1 ., a „ E ❑ ) cv 3 o v II U a. tn . c400r1 °, �� w H° o '(Ar'tC z I \ 2 � / ° ~ : a ro (/ \ ) \ � � ` rr rC �_CC / � / \ / � / _ _• \� } ) \ G ` k _ f� /CO / \ / : - : 11)52-wm. _r_, _!�{ t k � \ Sa3 1 ifs C.) kf •k = ! S \ | ! , \ • , n, ! . 3 U `` !� } \ I )K .% L1C ' ` 5>q�§�|$7f € |k 3 # !� $O 7 . k' t HA ' / = � 42 at) . c got § } ] ... 6 � a '= ) ; � � co ) 1 •N � ° � �, , y % 7 - • qg ii - , , ,_( ) j % @ , A 00 , co E &! 1 ~ it� a |_ f- o | f� 2« \g2 . } H � \ \ %\ Gde b / \ / R \ - * • 5 . . . } XCaxn | 880271 Law Department GREELEY CIVIC CENTER, GREELEY, COLORADO 80631 (303) 353-6123 March 24 , 1988 HAND-DELIVERED WU WITT KitiNVIM Board of County Commissioners 7.75 S 17 of Weld County It11 1 l ` 915 - 10th Street �` � Greeley, Co 80631 MAR 2 51988 RE : City v. Yeager, Case No . 83CV107 GREELEY. COLO. Commissioners : Request for Reconsideration of the previous abatement order in the above-entitled action is being made by the City to the end that all sums except the principal ($490.00) be abated . The City is requesting that it not be obligated to pay interest and penalties on the principal sum. Thank you for your review and anticipated reconsideration of this matter. Re ctfully s mitt , 26 SAN E . SANDERS ssistant City Attorney SES/es xc: Lee Morrison Cc a LJ, s - CF 880271 i mEmoRAnDum Wilk Board of To County Commissioners Date March 24 , 1988 COLORADO From Lee D. Morrison, Assistant County Attorney subject Re-Hearing on Abatement for Lot 22 , Block 58, Greeley, a/k/a 721 Ninth Street This property was the subject of a condemnation action by the Greeley General Improvement District . On March 18 , 1983 , the District Court granted immediate possession to the Greeley General Improvement District. The County did not receive notice that this was tax exempt property until September 28 , 1983 . The County was requested to consider an abatement based upon the tax exempt nature of the property and a partial abatement was granted for that period of time following the date in which the County received notice of the tax exempt nature of the property. The State Property Tax Administrator disagreed and gave the opinion that the entire amount should have been abated back to the date of immediate possession despite the City' s failure to give notice. In the interim between the abatement and the time of the Property Tax Administrator' s decision, the City tendered the $485 .83 in principal that was owed but did not tender any penalties or interest. At that time, we refused that payment. Since that date, based on the Property Tax Administrator' s position, I believe it is appropriate to further abate the City of Greeley' s obligation to exclude penalty and interest in order to settle this matter. Therefore, I will recommend to the Board that it abate all penalties and interest so that the City ma pay the $485 . 83 in principal only as originally offered by the fty. Liz______,ii i (7,,,,,,-, Lee D _ orrison Assistant County Attorney LDM: ss 880271 fir:(,+ f IS-pPT. a �.'�"• FORM PRESCRIBED BY THE PROPERLY TAX ADMINI'''RATOR :. I : FORM 920 IXEfi a F -ION FOR ABATEMENT OR REFUND 'AXES—HDECKEL CO.. DENVER 3390E L i. Petitioners: Use this side only. 1 • Greeley Colorado July 8 19 86 City or Town . Weld To The Honorable Board of County Commissioners of County • Gentlemen: • The petition of_..The City of Greeley and Greeley General Improvement District No. 1 whose mailing address is. 919 - 7th St. • Greeley CO 80631 City or Town State • Zip Code • SCHEDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL • 096105323004 GR 4985 L22 BLK 58 %721 9TH ST% --' • respectfully requests that the taxes assessed against the above property for the years A. D. 19 83 19 84 19 85 are erroneous or illegal for the following reasons, viz: (Explain completely why the assessment is erroneous or illegal) See Exhibit "A" attached hereto and incorporated herein by`reference. • 19...83 19 84 19 85 Value Tax Value Tax Value Tax ) N/A See 1984 N/A 182534 N/A $ 234 . 02. prig, Abate. $1825 . 34 (1983 & 1984 ) $234 . 02 (1985) • f • pal. N/A 1, it That hi has not paid said taxes. Wherefore your petitioner prays that the taxes, as aforesaid erroneously or illegally assessed, may be abated or refunded in the sum of s 2059 . 36 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. ccs Greeley General Improvement District CJ `• . G NO. 1 Petitioner w• - • ��_ � CR, By Robin Cochran Agent #12665 iII it'':'. Assistant City Attorney 3o qti I�9 " Address 919 — 7th St. , Greeley, CO 80631 880271 _ .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. RESOLU.LON OF COUNTY COMMISSIONER,. ii WHEREAS. The County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 13th day ` '1 of August , A.D. 19 86 , at which meeting there were present the following (c members. Chairman Jacqueline Johnson, Commissioners Gene R, Brantners,.C.,.W, w (Bill) Kirby,, and Frank Yamaguchi notice pf such meeting and an opportunity to be present having been given to the taxpayer and the Assessor of said Comm and said Assessor Herb Hansen and taxpayer Robin Cochran, City AtCitrAttorney, being present; and (name) (name) from City of Greeley WHEREAS, The said County Commissioners have carefully considered the within applica- tion, and are fully advised in relation thereto, NOW BE IT RESOLVED, That the Board concurs with the recommendation of partially (concurs or does not concur) --- the assessor and the petition be..app.roved....._..., and an abatement/refund be allowed (approved or denied) (be allowed or not be allowed) on an assessed valuation of $ 8,77Q‘Q0 for $..4.1.7...2.0 total tax `1_for r/the year(s)� 19.835-8 hair ' of Board of County Commissioners. STATE OF COLORADO, County of WELD ss. 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 Greeley, Colorado , this 13th day of August , A. D. 19 86 4 1 County Clerk. `By_\.a.. .. ! ..7. 1.4 .e. �-r-t—ft_e-c--) Deputy. ACTION OF THE PROPERTY TAX ADMINISTRATOR I Denver, Colorado, March 2 19 87 The action of the Board of County Commissioners, relative to the within petition, is hereby ® apprgved; ❑ approved in part $ 917.20 O denied for the following reason(s) A1kLST{ 6.1.„.171A, r Secretary. Property Tax Administrator. 880211 vi :..y G y b '- t4 L y W v a •�i 0 H v O O O r. 01 �a.c u to ttia >1 o S. y N a .C " o f U ° 0) o a N y c O O xi O. '> A A B b V U d) w Xi O N o • E 44 F+ 4— d O td W 0.ti ww �w Id LIO ,c O r, al 1 I. d) t .a. 4.01 al o ro Z o av .74 O4 C` n Cr o ' y o .; p z v v o 2J '� J u N H P.y 71 V w y i C j v U) CO P. d) id _ v o a u v f1 r1 ? co ≥ 0 o 3 b ." . EXHIBIT B Possession of the subject property was obtained by the City of Greeley and Greeley General Improvement District No. 1 , a non-taxable entity, by Court Order for Immediate Possession on March 18, 1983. Notice of change of possession was not obtained until September 28, 1983, when the Treasurer was served in the condemnation action. Due to an error, the Weld County Assessor was not notified that this property was in possession of said governmental entity. Please see corrected figures based upon the September 28, 1983, date, as shown below: 1983 1984 1985 Value Tax Value Tax Value Tax Orig. 10,890 1,087.16 2,920. 307.82 2,090.00 234.02 Abate. 3,760 375.36 2,920 307.82 2,090.00 234.02 Balance 7,130 711.80 0 0 0 0 The aforementioned taxes may be abated in the sum of $917.20 880271 n. EXHIBIT "A" This property was the subject of a Petition in Condemnation filed by Greeley General Improvement District No. 1 ( a tax exempt entity) on or about February 23 , 1983 . On March 18 , 1983 , the District Court of Weld County granted immediate possession of the property to Greeley General Improvement District No. 1 . On September 28 , 1983 , the County Treasurer was named and served with the Second Amended Petition in Condemnation and had notice of all proceedings , including the fact that the City of Greeley had possession of the property. Nonetheless , the Treasurer continued to assess taxes and sell tax certificates for 1983 and 1984 . The Greeley General Improvement District No. 1 and the City of Greeley are tax exempt pursuant to Article X , Section 4(g) of the Colorado Constitution. 880271 �o co�o� Colorado Department of Local Affairs � g9o\ DIVISION OF PROPERTY TAXATION Mary Anne Maurer * Y */ Property Tax Administrator /876 */ Roy Romer Governor March 2, 1987 r,, Jackie Johnson, Chairman Weld County Commissioners '98� P.O. Box 758 Greeley, CO 80632 RE: Abatement Petition 1983 through 1985 Real Property Tax Weld County Schedule #096105323004 D.P.T. #62-06-06 Dear Commissioner Johnson: Please be advised that I have approved the above petition in the amount of $917.20; however, I disagree with your partial approval . I want to take this opportunity to explain. Statute provides that any person conveying taxable property which becomes exempt by virtue of the conveyance is relieved of all further tax obligations on the date title is conveyed by agreement, or upon the date title is conveyed by an order of the court, 39-3-107, C.R.S. Statute further provides that the treasurer shall forthwith accept payment of the prorated taxes for the current year, 39-3-108, C.R.S. If the order issued by District Court of Weld County granted immediate possession of the property on March 18, 1983, to Greeley General Improvement District No. 1, the property became exempt on March 18, 1983. The court order should be examined to determine the exact date. Typically, if a court does not specify a date, then the date of the order becomes the date of conveyance. If the county is not immediately notified, the date the property became exempt is not affected. The date remains the same, and the county must enter that date upon the record. Weld County Treasurer should have collected $226.42 in taxes when discovery of the exemption occurred, if the date of the court's order was, indeed, March 18, 1983. The remainder of the 1983 taxes, $860.74, is subject to abatement in the amount of $860.74, making a total approved amount for 1983, 1984, and 1985 $1,402.58. This letter was filmed with March 9, 1987, Reports & Communications. ant IM_ tats 1313 Sherman Street, 623 Centennial Building, Denver, Colorado 80203 (303) 866-2371 Virg ray 8802/1 ego meo2E3 C \ (:(O r "mq mp c to ps _o c a I00= 0 . m C#1.. "-N° :1,-011 � U m;« mg+D o d E \ /mic2c J \R1:5 Zi � 3 E.- mo $ ' o v v curl Q i C 2. wp mc11! }s� cd O a+ N p ; N p ¢D & • 9 O Whi up 00 CG 'S ;ill S i.o. dc CU �' i� 1 mom . l 3 ow ro C K O J O O,-7 J 3 sz"otS+ U ytO ❑❑ �W in la �N`�1 {/��' D W mj mLLUm O al N al i� 2 4:1 1 z 5 " Ern m.Y N e cd > m > i x f, -80"' '- a o ® J T Ca c i i m cn 0 q I~ aC UIW� IQQQ- \Fay p Q a a a T D m r CI in �O� ��p�V, Itl JC (p J� IZ Ds PS Form 3811,July 1983 447-845 4 I 0 'j•�""`•vy\'y,YyV/1 Iy'}JU//■}QDCMESTIC RETURN RECEIPT Q0g (l C � 1 O rl t J 1. I 7:c o ro4 1 ,a 2 ro w w I c/i W c-.2 H CI W a z J _ LL Luca 7a a °� CQ a) r •` O al a) rn v 3> ulLi, W j 4 C 'd P. i+ 0 E o v v �) N O +-, N <` � .. U o�w a k ' to o v a 3y a� U- TT Q wI— a Oa! CO v o0 o a +-a O_ zCI C-3Z ., O W co2m cy I 2 `° v 0 co 0 zLL ,-1 0 y ._ 0 'v0 no v3d W z 0 O O .C v a P v ¢ E E v 733 T3 363 m r a x U 0 H CO hC rn v m o ° m .� E k_,11 4CO-J H Cl N d 0 0 2 ¢° c 0 I-- ¢ 4 Cl, 0 ^" 0 '9'S'0 • Mt 'clad •009£ Wlod Sd 4 a 880271 or, j & %Pc OFFICE OF WELu COUNTY CLERK AND RECORDER • DEPARTMENT OF CLERK TO BOARD MARY ANN FEUERSTEIN 422 PHONE (303) 356-4000 EXT. MS O P.O. BOX 459 GREELEY, COLORADO 80631 COLORADO December 22, 1986 Mary Ann Mauer Property Tax Administrator 1313 Sherman Street Denver, CO 80203 RE: Petition for Tax Abatement from City of Greeley and Greeley General Improvement District No. 1 Dear Ms. Mauer: On August 13, 1986, the Board of County Commissioners of Weld County, Colorado, approved a partial abatement for the City of Greeley and Greeley General Improvement District No. 1 and a Resolution was mailed to your office on that date advising you of same. As of this date, this office has not received a response informing us of your action concerning this item. We would appreciate your prompt attention to this matter. If you desire further information, please do not hesitate to contact the office of Clerk to the Board at 356-4000, ext. 4225. Sincerely, Mary Feuerei Weld County Clerk and Recorder and Clerk to the Board Encl: 5 pages 880271 Jackie Johnson, Chairman Weld County Commissioners March 2, 1987 Page 2 If I can answer any questions, please feel free to contact me. Sincerely, , Mary Ann Maurer Property Tax Administrator MAM:MH:tw cc: Robin Cochran Weld County Assessor Weld County Treasurer mm224wcc 880271 if Q MARY ANN FEUERSTEIN �� y = OFFICE OF WELD COUNTY CLERK AND RECORDER ';� DEPARTMENT OF CLERK TO BOARD 422f (3031 3564000 EXTx]Z4 CPHONE P.O. BOX 459 GREELEY, COLORADO 80631 Wilg COLORADO July 24 , 1986 Robin Cochran Assistant City Attorney 919 7th Street Greeley, Colorado 80631 Dear Ms. Cochran: This is to advise you that the Weld County Board of County Commissioners will hear the petition for tax abatement or refund concerning the City of Greeley General Improvement District No. 1 on property described as: GR 4985 ELK 58 8721 9TH ST%. This meeting is scheduled for Wednesday, August 13 , 1986, at 9: 00 A.M. The meeting 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, • OrtA.vCicatantrti Mary AIY1 Feuerstein Weld County Clerk and Recorder and Clerk{ �to� the Board /� // BY: AQ� Mxil oimpkX b eputy County C erk XC: Assessor 880271 • . • J co q _ _ y ~ . �p., �a Q • W O c 2 IL d J LL c - 7 "y oaa" Ln P o 2N M N =j W ¢Q > H 0 wi Om m i �z m H L CO m c= a v r C o o f C N m LL ;m a�.` a a '- o F o a J ` G k G l! 0 IL -N 04�1 N N La. :77.=m r� A N L C.) Z• -o 0° m m U ›^..0 �+ a °' a 20 v o o 2 ;� o N u N a O 0 ¢E �9 a E .. U G rl n H m m m o E o m J m . W = •H N 0.1 i° = m P.3 3 r E A N O NTA PCS U' rn c. i U a = ¢° 2 a i- 0 a. 3961 'Ged '009£Wind Sd i Em °'9m ffi m- mmE_Sc_$"C$ oN= my� �_ m_ 3£ t {, ' v Si5.al£ m `� 01* zHH I m m , '. / 03 , r ;Tait F N a sJ .m Fot o ! S• E o 4 _ , ' t pa' t re g t i a H 4" c gg . a $ maim. .«, ro . v 1 SO -B m tc)a auYm oh m t o Vl >y �O W 2 o$ ee 6U` 3 U TA 'N NW W �p O a C II: m O # M J.; U1 C, C Z J M o mmr Y L G r-' 1- .-jug �' J N N p m $ S;I co 2 N N •C J �mcY >_ N .L1 N01 a '. O • ' �$,y�go WCC� rn d ❑\nQ Q PS Form 3811,July 1983 447.84E ,►r?,�I,-ors- 0 ^ ro DOMESTIC RETURN RECEIPT i • 880271 Hello