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Home My WebLink About860513 1 FOR. lESCRIBED BV COLORADO STATE TAX COMMIS' FORM CTC 920-REVISED 1966 PETITION FOR ABATEMENT OR REFUND OF TA. .-HOECI(EL CO.. DENVER 28990 Petitioners: Use this side only. Denver Colorado, May 19...$.5 To The Honorable Board of County Commissioners of Welel County. Gentlemen: The petition of Fuel Resources Development Co. Address 1250 Fourteenth Street, Denver, CO 80202-2106 DESCRIPTION OF PROPERTY Real estate oil and gas leasehold interest. Specifically: 15858-A Leasehold Interest NE4SW4 9-1-77 #1 Leo Avery Ad Valorem Production Tax respectfully shows that the taxes assessed against your petitioner for the yearX A. D. 19..84, 19 , 19 , are erroneous or illegal for the following reasons, viz: (Give full particulars as to wherein the error or illegality lies.) The gross sales value was reported on the oil and gas real and personal property declaration schedule, instead of the amount of MCF's of gas and the barrels of oil which should have been reported. The average price at the well head was reported correctly. When this mistake was discovered, it was immediately brought to the attention of and discussed with the County Assessor and therefore the tax was paid under protest. The mistake was not an error in valuation but in the reporti g of production units against which valuation was calculated. The value of the property that should have been reported is: 376.13 barrels of oil at 00.00 = $11,248.00. 16,523 MCF's of gas at $3.49 = $57,664.00. 19-..B-4 19 19 Value Tax Value Tax Value Tax Orig. 472,300 40,842.14 Abate. 411,970 35,625.10 Bal. 60,330 5,217.04 That ----he has overpaid $35, 625 . 10 said taxes. itioner prays that the taxes, as aforesaid erroneously or illegally assessed, may ryour et- beoarebated orre- funded in the sum of $35,625.10 Fuel Resources Development Co. " Petitioner. By. - -ditire CBEs David A. Harter Tax Supervisor Agent. Address...Dravo_Annex.../2.50 14th Street Denver, Colorado 80202 APPROVE STATE OF COLORADO, FOR EXECUTI City & County of DENVER ss' K, S & O David A. Harter being first duly sworn, says that ....he is the petitioner above named, and that the facts stated in the foregoing petition are true. Petitioner or Agent. Subscribed and sworn to before me this 6th day of June 19 85 My commission expires November 17 19 85 Colorado Notary Public. Residing at Englewood, 1:07-( 5, 00C) /� 860513 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 28th day of May , A. D. 19 86 , at which meeting there were present the following members: .-Chairman Jacqueline Johnson and Commissioners Gordon Lacys C.W. Kirbys_Jene_gs- Brantner and Frank Yamaguchi. (Commissioners Johnson and Yamaguchi voted nay on the motto] notice of such meeting and an opportunity to be present having been given to the Assessor of said County and said Assessor Herb 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 denied, sardcttseclautiontlataxofx tlwotatilwavliorcivnotisitgivaitcetitcautiffiwitcgagfaulzwallawlmticacrymPsisflluivatavaf4xxxxxxxxlgoc ottxxxxxxxxxxxxxxxxxxxxxxximxxlgxxxxxxcaxxxxxaxxxxxxxx Mili6Chairman of ICoard of County Commissioners. STATE OF COLORADO, County of Weld F. I, Mary Ann Eeuer.atein_ , 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 28th day of May , A. D. 19.$6-. ��l�l� HEX SIYYL�. County Clerk. By- 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.r'dt : d .b ti '.- 'o C3 (� W o -d w 0 04 fmad 0 .c 0 \ . M 'ti °' m w 0 d' o a U '� ski d U Pa O IN i a. __aY} d .C y 'fl .' */)2 E on ea i C) ' >) 41-5 rte ° l" a g '. 0 Fe a .0 '.3 St a� .� •Ea d € Z o 3 .o Jo °a 0- ex, mw w z y a ° y �a l� 4 .2 . 0 N a w 'y ,C) '� pUj y y �p N F C a, Q l:: v v a� J c 6J °� a 15 DPT-AD (;L>LLU (..2.0(.4NT! s 1°ti'.'1 x � }i i_p Y- OIL AND GAS REAL AND PERSON L ��t„ 1� • p PROPERTY{ � DECLARATION SCHEL ._�E Assessment Date Da Date RECEI Y ED CONFIDENTIAL DATA January 1 April 15 DO NOT USE-FOR ASSESSOR ONLY I Type of Product ' • ' P Code Description Acres Actual Value % Assessucl Value • '' 1 'y,• t•- 7110 Primary Prod. $ 87%$ Indicate Type of Ownership Below - S p ------- Corp. • Partnership •. Individual FSSOR'S OFE 5 er •7120 Secondary Prod. 75 Dft0d1sinessStarted 11400 0611=16(0775-1(} ,• BA:CODE :T.A.CODE SCHEDULE NUMBER 72 Improvements 29 Nr U LN r E J Ut.l is eleRICQ}:Y .t d- GESI ; 74 Machinery n.& 29 ' . E l'. C TOTALS $ $ :x:254 14TH_, T •.: . , COMPLETED - • : :•- .'.: - RECEIVED APPROVED DENVER CO 80202 CO ABSTRACTCHG5. - ,ti• LATE FILING PENALTY APPLIED YES El NO I-; s;≥;� :`• - DECLARATION •t f?...'- ' -.• 'S • •"t declare,under the penalty of pen ury In the second`:::`,47,;;:;t egree,that;',,;'.,":,`•!';;1•`-' ,:,.!":;',77,; e h d�;•;• _ ,.r. •:with any aeeompanying exhibits of statements nas bean examined u ,t >i y, • , ;,• my knowledge, Information, and belief set forth a full and complete list of all taxable •'• , ' , ' -. :personal property owned by me,or In my possession or under my control,located In thisi • • to . county of Colorado, on the assessment date of this year,that such property has been 4ty tT�N 10411'1.NCff(O LEGAL DESCRIPTION :.' -.: reasonably deurlbed and Its value fairly represented;aad tnat no attempt has been made to ,1. .*•'::..,.::.7:7: �• mislead the Assessor sa to Its age,quality,quanlltY Or value," 39�5�307121 �f jir, f;• :' ";;iii:.:-C''''*,'‘,t . , ' f! :' 'I, . _ . :I, RETURN THIS COPY NFSct) q IN 6660 • S. , • / ! • LEASE NAME OR LEGAL DESCRIPTION• ' •G•d6S;/4:1. ' —'--- .. .... • - Ignature of Owner or Agent Date 'r`'l' Ll Leo/ eo j c, Name of Owner(s) — Ave. Print Name of Person Signing Declaration Phone No. A. INVENTORY OF WELLS . • SEE INSTRUCTIONS FOR LATE FILING PENALTY `total Indicate Wheather Well No. Type Depth Year Drilled No.Wells I You Are: ---- I T(iial OHPERATOASE OF ---- ...._.--- TE LER No.Acres OWNSEERH O O FL(T -•_-._—_----_.... HE —��LEA List Fractional Interest of Operator %DLANDR OF THE PLEASE INDICATE THE LIFE OF THE OIL AND GAS RESERVE IN YEARS UNDER THE CURRENT PRODUCTION RATE____...,.- YRS. B;",t:PRODUCTION REPORT FOR PREVIOUS YEAR Furnish primary production in section B-1 and secondary production in section B-2. ' B9.'PRIMARY PRODUCTION OR RECOVERYp\ 0,,z)'" , \\AT\ fi 0c,\, O% p :., - Total Sold Transported from Royalty-Delivered Royalty-Delivered Total Taxable Average Price At 1 • premises unsold As Cash(Exclusion) As Product Well Head or • Produced (A) C(E) (C) (Exclusion) (O) (A+B-C(or D) j{f Field Price :Well No. Oil(Bbl.) • S i)bl 4 ,t:: ,, // 214 ALL /1,2P1 c.0 Gas (MCF} 57 lobs ALL • •- .57, 664 $ j41?/V19 'WeII No. / . ::. Oil {Bbl.) S--..._--�t�bl Gas IMCF) S /MCFF! Well No. Oil (Bbl.) IS - — /bb1� • ::;. Gas (MCF) a / rt(' 82. SECONDARY, TERTIARY OR RECYCLING METHODS OF PRODUCTION OR RECOVERY List total production for the year of all oil &gas saved,sold,used on lease and flared or vented due to secondary,tertiary or recycling itif'tttn!Is. :WeII No. Oil (Bbl-) rt:•: .f 1 ---'--'—,It;.� I Gas (MCF) � '3,� �,i , ffI I ---•--------•••---- .,.: .Well No. Oil (Bbl.) %1rt;+ XI ICI t . I ' CJ1/1S I I (n) C O S /t)_)1_ ;.. Gas (MCF) `e• p —._. ___ ..�':., , ... • Well No. c -..tea.... ... S Oil (Bbl.) i:. ' �, S r r.. Gas (MCF) �5 /y(;; 53. METHOD OF SECONDARY,TERTIARY OR RECYCLING RECOVERY, (i.e. water injection,CO2 injection,etc.). (SEE OTHER S•._r IWell No. .• Well No. Well No. )-.W....:.• _.._ • 4..: -fir" ra (SEE OTHER SIDE) tV OFFICE OF WELD C OLJN I V CLERK ANL , , DEPARTMENT OF CLEF 1J 'u MARY ANN FEULLLJ X11 . III C PHONE 13031 356-4000 Exi <59 DP.O BOA 4 GREE LE V, COLOR/ of COLORADO May 13, 1986 Fuel Resources Development Company ATTN: David A. Harter, Tax Supervisor 1250 Fourteenth Street Denver, CO 80202-2106 Dear Mr. Harter: This is to advise you that the Weld County Board of Count; Commissioners will hear your petition for tax abatement or refund for real estate oil and gas leasehold interest on the property described as: 15858-A Leasehold Interest, NE4SW4 9-1-77 , #1 Avery, Ad Valorem Production Tax. Your petition was original; heard by the Board on July 10 , 1985. This matter was continued that the Assessor' s Office could obtain the Oil and C . Conservation Commission Book for comparison. The meeting tc rehear your petition is now scheduled for Wednesday, May 26 , 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 nc. hesitate to contact this office. Sincerely, Mary Ann Feuerstein Weld County Clerk and Record and Clerk to ti-e Board BY: �.J�1 L ( 7 ci )I /,..:,'d.__. Deputy County C i'eri,. XC: Assessor I�q Ft k IO�S lsis 1;.;.ti.r �• �• .t •,. . �•i.'ti�i+�p'3}I0 d4fg•4`"'i'. . '?FSA' .:'Of- 'T 4t 6; i.oi6"ct ,:Tr 40; . �4�. i �w sir '0: tG�r I41 �,, r` � u , E ; u 4 I ri . x , acct o � .o OH •ri 01O G ! N -b 11 N !;;( 3. d 6l c) Ni' i »b 4J ill ' I.;t 't, lily) co ij c)c) if aa��..r��• N T• >+ `—t .- 1 1,,d ::: cd O h1 .; f' •! .,� A �. >r 'fig;, � ��,- i: Ga fa *. .-c, N., f 1 N E—I u"1 0 to 0 E—I N N ' e A r t fS+d --i al - t • V O I :I a) r11 OH A N O ITI •--I W -- _ __t ....._+— T c4, - 9 la'b 1 N .d A +�•+ p { T4 i tact � Np (UM 1~ 00 C. . u. a A m o ^ -. t. ,—Iz o Ci O H In 0 A F• 'P61 .UP(' '1t)141: •u1•)4 5.1 ! 64.0 OFFICE OF WELD COUNTY CLERK AND RECORDER DEPARTMENT OF CLERK TO BOARD • MARY ANN FEUERSTEIN PHONE (3031 356-4000 EXT4X O P.O. BOX 459 GREELEY, COLORADO 80631 • COLORADO CORRECTED LETTER May 13, 1986 Fuel Resources Development Company ATTN: Keith Franz 1250 Fourteenth Street Denver, CO 80202-2106 Dear Mr. Franz : This is to advise you that the Weld County Board of County Commissioners will hear your petition for tax abatement or refund for real estate oil and gas leasehold interest on the property described as : 15858-A Leasehold Interest, NE4SW4 9-1-77 , #1 Leo Avery, Ad Valorem Production Tax. Your petition was originally heard by the Board on July 10 , 1985 . This matter was continued so that the Assessor' s Office could obtain the Oil and Gas Conservation Commission Book for comparison. The meeting to rehear your petition is now scheduled for Wednesday, May 28 , 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, Mary Ann Feuerstein Weld County Clerk and Recorder and Clerk yto the nBoard �� BY: �J'W.Jt..2 . 1�1.liYT /at%� e-e—. ]Seputy County Clerk XC: Assessor IL liii c � i 1 v al ti al F+ N I 15 � in I aNV] CV oN IN ix W Vi H +l O 1Q list al W G 2 8 I 11 LLiil1iIaiJ&! s±i Ei ,, ki vsPmmaett,July 7988 847846 Wit $L�� i0o5e° scmangoasceuvr nu m m 4.1 a •4, o 3) a r, , CU N CU }- W N CO o Q 0 N ... CO }-I Al pop ;T al W F' C.1 v O •'1 }a W al 7 . P4a x }° v r-I z o c E-I N N 1 PIA ..t4 H Q t 6 6 OFFICE OF WELD COUNTY CLERK AND RECORDER DEPARTMENT OF CLERK TO BOARD MARY ANN FEUERSTEIN 4225 PHONE (303) 356-4000 EXT. igSX O P.O. BOX 459 GREELEY, COLORADO 80631 COLORADO May 28 , 1986 Keith Franz Fuel Resources Development Co. 1250 Fourteenth Street Denver, CO 80202-2106 Dear Mr. Franz : On May 28 , 1986 , the Board of Weld County Commissioners reconsidered your petition for tax abatement and denied same. Pursuant to Section 39-2-125 (F) , C.R.S. , you have the right to appeal tc 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 th Bo rd By: ;;;21);1!),,y, Deputy//County erk 0 U a J_ `HI. 0-' O p ul O o O W OH W a_ r7 W N 0 E Rl Li F �z cH o 0v ul H co cal v] Oat 3? 2 ¢i- A N m≥ o v m u >z x o m c� m IM (J OUw I co Z 00 N LL 330 Et D ....N_ �i z cow a z N- t" A r'� o r)o l IJ �i w (: a .n m W A LL ¢Q ,7. 0 H O m 70 o a t o \k H cot COW U m o Oil ! o , tr. Q H W Lei Z a U a a a 9 as pt-2 a° wpN W x w G 1 ott r 2861- 'god '008£ wJOd Sd III , U a w NJ wi iff-it w I O H ` r .r‘41La H 0 Ira U z oO ii t w' W 154 lli a 41 I NOH O ❑O I' • co c4 U Zg W Q� y H W u1 7. . z � N , 6Is ❑ ❑ OmXmX � a PS Form m 3011,July 1983 442 -��rS DOMESTIC RETURN RECEIPT • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • 0 • • • > • W • - a N • 0 • n N • W O • U St • t ♦ p • 0 zo • WI F V • y r • t t • W • J O • W nr. • N y • V a • • • r O O • O O • t PI 17• • ` • • ^ N N 0 • r r u n 3• r • o • • •• • • u O • `0 • • ^ n • • S . • _J r • Z W • ♦ 0 n u • O rt • Wo • o :o < • N n r < • r W f0 • • 0 =t n ! • 0 .A • O W • n p3 • 0 J V O O • P • _ • r y • ^ n y f • f t ♦ yW • .i • • . • • A• • z • • O t j w f • • n - r. _ _ t • t^ c... f • n t • • • • • • • • •_ •_ • • _• BOARD OF ASSESSMENT APPEALS STATE OF COLORADO Docket Number 5709 FINDINGS AND ORDER FUEL RESOURCES DEVELOPMENT COMPANY, Wag CCM rg. Petitioner, () f - 11..":t! �n t vs. !JAN 191987 iir WELD COUNTY BOARD OF COMMISSIONERS, Respondent. THIS MATTER coming on to be heard before the Board of Assessment Appeals on December 3, 1986 and January 8, 1987, with Joy C. Carpenter, James T. McDowell and Elmer A. Johnson being in attendance and having received evidence and heard statements of counsel, and being fully advised in the premises, THE BOARD OF ASSESSMENT APPEALS FINDS: 1 . This matter has been properly brought before this Board on the petition of Petitioner . 2. Proper notice has been given to all parties concerned . 3. Petitioner was represented by Timothy Fox, Esq . 4. Respondent was represented by Thomas 0. David, Esq. 5 . Subject property is described as follows: REAL ESTATE OIL AND GAS LEASE- HOLD INTEREST, DESCRIBED AS 15858-A LEASEHOLD INTEREST, NE4SW4 9-1 -77, AD VALOREM PRO- DUCTION TAX (Weld County Parcel Number 62147109000042 Oil ) 1 I_ 21_2-7 FINDINGS: Mr. Keith Franz , tax accountant for the Petitioner since June 1984, stated that he is the senior accountant and is responsible for the Petitioner ' s property tax reports . Mr. Franz testified that on April 15, 1984, the Petitioner filed its personal property declaration and production declaration schedules based on its 1983 production. Sometime near the end of June 1984, the Petitioner received its Notice of Valuation on its personal property; but never received a Notice of Valuation on its production. His normal procedure is to match the Notice of Valuation to the declaration schedules. In late December 1984, the Petitioner received its tax notices. At that time, the Petitioner discovered that an error had been made in completing the production declaration schedule. Due to the clerical error, the Petitioner was being taxed on gross sales of the oil and gas rather than on the basis of the amount of barrels of oil and cubic feet of gas produced. This error amounted to $35, 625.10. Under cross-examination, Mr. Franz testified that in other counties where the Petitioner has numerous wells, he attaches a computer print-out to the declaration schedules. However, since the Petitioner has only one well in Weld County, the information was written in . In doing so , the error was made. The Petitioner was unaware of the error until after the protest period had passed. Weld County did not call any witnesses. Counsel for the Respondent stated that the Weld County Assessor had on microfiche the Notice of Valuation that was mailed to the Petitioner. The Weld County Assessor presumed that the Notice of Valuation was received . CONCLUSIONS: The Board determined through the evidence and testimony presented that the Petitioner had properly filed its personal property declaration schedule in a timely manner. In doing so, a clerical error was made. Therefore, the Board determined that the Petitioner provided sufficient probative evidence and testimony to prove that this clerical error should be adjusted . In making its determination, the Board relied on CRS 39-10- 114( 1 ) (a) , which states: If taxes have been levied erroneously or illegally, whether due to erroneous valuation for assessment, irregularity in levying , or clerical error . . . . #5709 2 For this reason, and by unanimous vote, the Board determined that $35,625.10 should be refunded to the Petitioner for tax year 1984 . ORDER: The Respondent is ordered to cause a refund to the Petitioner in the amount of $35,625.10 for tax year 1984. DATED this 14th day of January, 1987 . BOARD a—OAFF ASSESSMENT APPEALS Jo O. Qarpenter, hairman ,--7--Ac-2„..,,,, ame McDowell r ,44,„ mer A . Joh son I hereby certify that this is a true and correct copy of the decision of The and of Assess ent Appeals. I6o4 a WlN as_ Uwe.- (NI 8"I #5709 3 BOARD OF ASSESSMENT APPEALS STATE OF COLORADO DOCKET NUMBER(S) 5709 NOTICE OF HEARING Fuel Resources Development Company, KBP Petitioner (s ) , VS . OCT 2 7 , Weld County Board of Commissioners, Respondent . TO THE ABOVE-NAMED PARTIES, INTERESTED PERSONS, AND THEIR ATTORNEYS: Timothy Fox, Esq . Kelly , Stansfield & O 'Donnell 550-15th Street , Suite 900 Denver, CO 80202 PLEASE TAKE NOTICE: That the Board of Assessment Appeals will hear the appeal(s) of the above-named Petitioner(s ) : Fuel Resources Development Company concerning : Abatement ( time) at: 3: 00 pm (date ) on : December 3, 1986 ( location) : HEARING ROOM, 4th Floor 1313 Sherman St . , Room 420 Denver, Colorado That the time reserved for Petitioner(s) in this hearing is 1 hour, and the time reserved for the Respondent(s) is also I F3Ur. If further information is needed, please contact the Board immediately at (303) 866-5880 . BOARD OF ASSESSMENT APPEALS Date: October 23 1986 1 7 IA Diane M. DeVries Administrator for the Board I c LJ ''t NOTICE TO ALL PETITIONERS AND RESPONDENTS Because o6 the heavy wonfzload o5 .the Board o6 Assessment Appeals and the Legal l-im.itati.ons .imposed upon .it concehn.ing the time peur.Lod to conduct hecuri.ngs, -the Board mat not accept nequeszs bon postponements on neschedul- £ngs o6 heart i.ngs, unless such a /bequest 14 submitted within one week o4 the date o6 the Notice o6 Hea. -ing. Continuances will be granted only .in -the case o6 exticeme emelcgency, and only aite/t d-14cnetionany nev.Lew o the atten- dan₹ cuccums.tances by the Boaxd. D EI 5ffi Form BAA-1 Rev. 1984 JUN 3 01986 GENERAL INSTRUCTIONS GREELEY, C 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 Property 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 27 1986 TO THE HONORABLE BOARD OF ASSESSMENT APPEALS: Your Petitioner, Fuel Resources Development Co. whose (name) address is 1250 Fourteenth Street, Denver, Colorado Zip Code 80202 hereby appeals the decision of the ( Weld County Board of Equalization/Commissioners) (Preper -Tc-Administrator) that was dated May 28 , 1986 , concerning abatement or refund (valuation) (exemption) (refund) (abatement) for the year 19 84 as applied to: oil and gas production on a leasehold interest. DESCRIPTION OF PROPERTY (Attach additional sheets if necessary) : See Attachment 1 SET FORTH IN DETAIL THE FACTS AND LAW ON WHICH THE APPEAL IS BASED: See Attachment 2. In addition, Petitioner will file a legal brief prior to the hearing before the Board of Assessment Appeals. LIST THE NAMES OF WITNESSES AND EXHIBITS TO BE USED AT THE HEARING: See Attachments 3 and 4 ATTACH COPIES OF EXHIBITS, IF ANY (not larger than 8 " x 14"; see Rule 23) : Exhibits attached PLEASE ESTIMATE TINE IT WILL TAKE PETITIONER TO PRESENT APPEAL: 60 minutes. CERTIFICATE OF SERVICE I certify that I have mailed (eT-h-aid-4e3.3vered) ONE COPY of this petition to the ( Weld County Board of €exalisatiea/Commissioners) EP.ropcp y Tee Admi-nis4rater) at Greeley Colorado, on June 27 1986 Kelly, Stansfield & O'Donnell Fuel Resources Development Co. Petitioner 1250 Fourteenth Street or, if any, Denver, Colorado 80202 Attorney for P titioner Address Zip Code Timothy Fox #522 550 - 15th Street, Suite 900 (303) 534-1212 Denver, Colorado 80202 Telephone Number (303) 825-3534 x1 (11_ + 'J_j X g W2136 ATTACHMENT 1 DESCRIPTION OF PROPERTY Real estate oil and gas leasehold interest described as : 15858-A Leasehold interest NE4SW4 9-1-77 #1 Leo Avery Ad Valorem Production Tax A-I ATTACHMENT 2 STATEMENT OF FACTS Fuel Resources Development Co. ("Fuelco") is a Colorado corporation with a principal place of business at 1250 14th Street, Denver, Colorado. In April of 1984 Fuelco filed an Oil and Gas Real and Person- al Property Declaration Schedule ("Declaration") with the County of Assessor of Weld County. The Declaration covered a single oil and gas lease operated by Fuelco on a well known as "#1 Leo Avery" as well as certain personal property owned by Fuelco in the county. This was a first-time filing for Fuelco and the Declara- tion was made on a copy of a preprinted form from the Mesa County Assessor' s Office . The Declaration was incorrectly filled out in that the total production was listed in dollar amounts of sales rather than as barrels of oil and million cubic feet of gas produced. As a result the valuation of the oil and gas interest of Fuelco was grossly overstated and the later assessment by the county was nearly nine times the correct amount. Fuelco did not receive a Notice of Assessed valuation in 1984 although the county has claimed that one was sent. Because the Notice was not received, Fuelco was not aware that the county had placed a valuation on the oil and gas interest which was 890% of the correct valuation. In January of 1985 Fuelco received a 1984 Tax Notice whereby the oil and gas interest was taxed at $40, 842. 14. Fuelco subse- quently complained to the county regarding the erroneous tax bill. On April 30, 1985 Fuelco paid the tax bill under protest, and received a receipt. They filed a Petition for Abatement or Refund of Taxes with the County Commissioners of Weld County seeking an abatement or refund of $35, 625. 10 in taxes overpaid. On January 29, 1986 the request of Fuelco was denied by the Office of the Weld County Assessor and transferred to the Weld County Commis- sioners for their decision. On May 28, 1986 a hearing was held before the Weld County Commissioners and a motion for abatement or refund of the tax was denied by a 3-2 vote. The present appeal is being made to the State Board of Assessment Appeals pursuant to C.R.S . §39-2-125 (f) . SUMMARY OF THE PERTINENT LAW 1 . Equity Requires That A Refund Be Made A taxpayer has an ample remedy for an excessive assessment on his property, but he may have the relief only by affirmatively and clearly showing that the assessment is manifestly excessive or oppressive. Miller v. Board of County Com'rs, 92 Colo. 425, 21 P. 2d 714 (1933) . Where erroneous oil and gas lease production figures are supplied by the taxpayer to the County Assessor, the abatement or refund procedure is available to a taxpayer and he is entitled to a refund attributed to the overpayment on account of the erroneous production revenue figures . Coquina Oil Corp. v. Larimer County Board of Equalization, Case No. 84CV404 (Larimer District Ct. 1985) 2 . A Taxpayer May Recover Based On Mutual Mistake Where there is mutual mistake on the part of either the taxpayer or the county, the taxpayer may recover taxes paid on state lands assessed to him. The fact that the taxpayer scheduled the real estate in his return is not material. Board of Morgan County County Com'rs v. Doherty, 114 Colo. 594 , 168 P. 2d 556 (1946) . 3 . Where The Taxpayer Does Not Receive Notice Of An Increased Assessment It Is Deprived Of Due Process Requirements Statutory requirements, with respect to notice of increased valuation and exercise of administrative remedies , should be construed as mandatory only if an aggrieved taxpayer can show that noncompliance with such requirements by county officials has deprived him of an opportunity for hearing or other rights which he might otherwise have had. Continental Oil Co. v. Board of County Com'rs of El Paso County, 498 P. 2d 974 (Colo. App. 1972) . 4 . Abatement Or Refund Is Authorized By Statute If taxes have been levied erroneously or illegally, whether due to erroneous valuation or assessment, irregularity in levying, or clerical error, and the taxes have been collected, the board of county commissioners shall authorize a refund of the same in the manner provided by law. C.R.S . §39-10-114 ( 1) (a) . 5 . The State Board Has Jurisdiction The Board of Assessment Appeals has the authority to hear appeals from decisions of Boards of County Commissioners filed not later than 30 days after the entry of each decision when a claim for refund or abatement of taxes is denied in full or in part. C.R.S. §39-2-125 (1) (f) . ATTACHMENT 3 WITNESSES David A. Harter Former Tax Supervisor Fuelco Resources Development Co. 1250 Fourteenth Street Denver, Colorado 80202-2106 Keith Franz Tax Supervisor Fuelco Resources Development Co. 1250 Fourteenth Street Denver, Colorado 80202-2106 Herbert H. Hansen Weld County Assessor 915 - 10th Street Greeley, Colorado 80631 Vera Hoff Oil and Gas Clerk Weld County Assessor ' s Office 915 - 10th Street Greeley, Colorado 80631 A-3 ATTACHMENT 4 EXHIBITS 1 . Oil and Gas Real and Personal Property Declaration Schedule for 1984 . 2 . Notice of Assessed Valuation. (As supplied by the Weld County Assessor ' s office - June 1986) . 3 . 1984 Tax Notice. 4 . 1984 Tax Receipt. 5 . Petition for Abatement or Refund of Taxes . 6 . Letter from Weld County Assessor denying abatement. 7 . Letter from Weld County deputy clerk regarding hearing date before the County Commissioners . 8 . Letter from Weld County clerk regarding denial of abatement by the County Commissioners and appeal rights. a-� 15 CPT-AO l,t,.J - C CA) `i ,,•OIL AND GAS REAL AND PERSONAL 1984 F�r a c pis,,,, ROPERTY DECLARATION SCHEG Assessment Date Due Date 1117.,.. :4-,—"t.:—'1,-., ---h +raR CONFIDENTIAL DATA January 1 April 15 . , :lt—c !-,r vCo1' '1f- . mgs41 TA couLa i ii4saSsOsi__-D 1 F.Al DO NOT USE-FOR ASSESSOR ONLY Type of Product Code Description Acres Actual Value % Assessed Value 7110 Primary Prod. $ 87%$ Indicate Type of Ownership Below Corp. Partnership Individual Other 7120 Secondary Prod. 75 D(ite 8lsiness Started 1 '4(11 ttV.100-00775-10 I B,A.CODE T.A.CODE SCHEDULE NUMBER . 72 improvements 29 N(pN) PNg9!]p �S,IIIVAICe flfyy�HANGES) 74 Equip.Furn, & 29 { UU ` hr E:ti 1 Y l v [. Machinery TOTALS $ $ 120 14TH ST • RECEIVED APPROVED n E I4tI FR C fl 60202 COMPLETED ABSTRACT CHGS. I LATE FILING PENALTY APPLIED YES ❑ NO ❑ a DECLARATION "1 declare,under the penalty of penury In the second degree,that tnls schedule,together with any accompanying exhibits or statements has been examined by me and to the best of my knowledge. Information, and belief set forts a full and complete list of all taxapie personal property owned by me,or in my possession,or under my Control,located In this 2 r� 1 u1 �+1 county of Colorado, on ins assessment data of this year. that sJch property has bean LOC TTION, .TfROP£K Y,AND LEGAL DESCRIPTION reasonably described and Its value fairly represented;and that no attempt has been mace to mislead the Assessor as to Its age,ouallty,Quantity or value.' 39.5-107(2) TAXPAYER'S COPY • LEASE NAME OR LEGAL DESCRIPTION 4-e_.,_+//6/,/ !g-d 4`r�l Signature of Owner or Agent Date / - c A f� v Name of Owner(S) I +T / Print Name of Person Signing Declaration Phone No. A. INVENTORY OF WELLS SEE INSTRUCTIONS FOR LATE FILING PENALTY Total Indicate Wheather Well No. Type Depth Year Drilled No.Wells J You Are: Total xjOPERATOR OF THE LEASE I No.Acres OWNER Of THE I List Fractional Interest b/o❑LEASEHOLD I of Operator ❑LLANDR OF THE PLEASE INDICATE THE LIFE OF THE OIL AND GAS RESERVE IN YEARS UNDER THE CURRENT PRODUCTION RATE YRS. B. PRODUCTION REPORT FOR PREVIOUS YEAR Furnish primary production in section 6-1 and secondary production in section 8-2. 81. PRIMARY PRODUCTION OR RECOVERY Transported from Royalty-Delivered Royalty-Delivered Average Price At Total Sold Total Taxable premises unsold As.ash(Exclusion) As Product Well Head or Produced (A) (B) (C) (Exclusion) (O) (A +B-C(or O) Field Price Well No. Oil (Bbl.) /1 2.Y4 i ALL /ice ._ x $ `.O.00/bbl � . Gas (MCF) t7 !_(LL/ i /)L/L ' I, (4 $ .^%y/'?/MCF Well No. Oil (Bbl.) ----'.=—t $ /bbl Gas (MCF) $ /MCF Well No. Oil (Bbl.) Plir— $ /bbl Gas (MCF) - • • - $ /MCF 82. SECONDARY, TERTIARY OR RECYCLING METHODS OF PRODUCTION OR RECOVERY List total production for the year of all oil 8t gas saved,sold,used on lease and flared or vented due to secondary,tertiary or recycling methods. I Well No. Oil (Bbl.) $ /bbl Gas (MCF) I $ /MCF ! Well No. Oil (Bbl.) S /bbl Gas (MCF)I $ /MCFI 1r;ell No. Oil (Bbl.) S /bbl I I Gas (MCF) L �S /MCF 63. METHOD OF SECONDARY, TERTIARY OR RECYCLING RECOVERY, (i.e. water injection, CO2 injection,etc.}. (SEE OTHER SIDE) Well No. I Well No. Well No. El I (SEE OTHER SIDE) C. ^?6SESSMENT EXEMPTIONS REQUES- ttach separate sheet if necessary). Exemptions are limited to the fractional intei'o,e owned by the Federal Government, the State L. Jolorado, counties, cities, towns, municipal corporations, tribal councils or other government organizations within the State of Colorado. Name of Government Fractional Lease No.& Legal Description Organization Owning Interest Address Interest Owned I I Total Production' Exempt: TTaxable: IS/Barrel or MCF. 1 D. LISTING OF REAL PROPERTY List below or attach a separate sheet listing buildings, fixtures and leasehold improvements constructed or installed the previous year. This list shall include the description and location of the property, the date of installation, the original installed cost, and any additions since original installation. - i Date of Additions Since Original Buildings, Fixtures and Leasehold Improvements Description and Locationinstanation I Installed Cost installation s E. LISTING OF PERSONAL PROPERTY ITurnish a complete listing of all proper tV Additions and deletions may iii he listed a_complete listing has been previously filed with _the Assessor. : Item I Description Model or 1 Year Date Acquired Original Estimate Esl led 7 No. I Capacity I Mfg New Used Installed Cost Physical al Remaining !-- __ __ - - ._.__ -- _. __. - ___— - Useful Lire I LI r_ l/ s year. (Attach separate sheet if necessary)_ Condition . In Years SEE ArrflCNeo Cleo/c er List Personal rope)tV acquired during previous Ann�q/5 n�._L/S� _- _ __--. -- - i ____ 121 List Personal Property sold, traded, or permanently disposed of Airing previous year. (Attach separate sheet if necessar y). • i — 7 (3) List ALL Mobile Equipment (non•licensed). Attach separate sheet if necessary. • i• ..__._ 7 I -H 1 NOTE: The cost, description and year acquired data must be furnished above for those fully depreciated assets still in use. F. DEPRECIATION SCHEDULE (Furnish Information or Attach Copy of Federal Depreciation Schedule) d. Depreciation I e. Met nee at —7 a. Group and guideline CId55 D. Date c. Cos[ or Life or y. Depreciation fm flowed or allowable computing 1 or description of property acquired other basis rate this year I In prior years depreciation � i i L_-i _II r S Cost of other fully depreciated assets still in use. I$ Total depreciation G. 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, or rented machinery or equipment, or furniture and fixtures, signs, vending machines,etc? YES NO X____If yes, list below showing description of this property and name and address of owners. Name and Address of Owner Description h Model/Serial No. 1 YeMafg.r. r CGSAt CoststPce a i Year Installed I Total Yearly Rent n 4 -----•-- —"_L._ --� --I Please furnish details of purchase or maintenance options. I. PURCHASERS STATEMENT L.st names and addiesvis of purehasoi s of oil and gas products. Al loch separate sheet if necessai y. Name Address iiantity • • • • • • r • • • 0 • • • • • • N'v • • • • • • • ♦ • • • w • s • o •• w • • W • O N • O w n N • u r• • Id 0 • • o X • n • Y MC • • • J O• • W n • J N s r c • T • w O O • N. O O • w R n • u • P T S w o • • • b O • b N •• N • h • T • P • • J T n • i Y • o n u . • O T■ • 0 W • o zo • N n r • S W tl • O •-6 P w O Z • 0 tiJ • 0 W • P C J • 0 N • 0 O * h Z • n Y • Y " .• Jam. ._• .-. . . • O ... C. n .. • • O CO Z_. _ • w ' Y i Z • 1 • O M J . _,. J w. • - • w • Pw • • n • • • _ w • • • • • • • 0 , ' '.1‘ -0 • CO} M1 C0r=1 C -1 1W- m r W i '�, • • • r7 ra N _ - y ( i S S � r P P I. OIFr ra \ Op p f 1:3"4- yam N fU -7 4 I wb�r H p -' O - Em- m 7 y. m .T. J o fj3'. ' z o 0 'y CI %iWi� m� N r 0 �. -`\I '• k [1,t N tr-h 'i1 ~W w S CO N m O ¢ J Q'� N tF f .5 w O Z J Y S a r. F ' L Cr t o m — a po . , N J p z mot , a M1 3, �' M1 w - - • [a' Cr it M1 4f -n iLIT ca.-13 •= m c ` ro � r9 t;:7 N z N 4 4.4 r O ra P .... r4r .O4 : �< 1._:44-15 } S N p c Ste' _• r„d w zo v w a CC I..1 v � � p1 O w w a ru m 11 {: A p r M1 [ O V F m } !� W O tI. P U \` vwi } ., r Cl I- V _ N `1 Q K r I � W S U p L ) -<- W W F p W K r9 K p ,-a F W W J t gyp, < (3. I J c "3 a J n 7 `= I . �7 ~ w z w v -. Q O RI y::{ LJ J N 'w Z RJ ........ 1 w a <, p cO J „ - chi p . In 3" a ¢ O 'b r a CD LJ Y ' W = p .a > __. _. -_ 31VLVd3S ION OC S-IZB[6 r INSTRUCTION IN FORMAT , 1. Taxes Duo en r ac taxes 1 tin cr r e t l le ati(e on toe st S. Publication,of Deli, I Tax Or,. nit J� -tO- n the lylaV (p It1Wio� that in Wll l l Olen tern,Itt F.,i.Color.m I, l t R5O VHI 16-ES r fl vdic., iiiciudemobile homes. I... so nal {; roe v to%es w I be xiv^i fetl dooms rwee(', o if the taxes, Me-laity e,.. nand P' rinsnm9 Lett it nee ,r Tax Noticeo As soon as practicab,e ditch tiler day in Ja v 1114 I s t' day or Se e b t _Y ! =Y aiu snail mall to each person whose name appears on toe tax s. so( warrant s a se zun 110 s, c. Colorado 5..-.t :Rol e !jr) l 1 ! mourn „ st terser ' nw - t'e au I I. , taxus ray.. .N nicr, t actin, of any person soul un let toe prov sons in ton. Sect o r vrows—to^. uI s 11 C'.5 n r rt Sllari pa V to bee Such p collet-U(12 Os C' o Statute U(1b1' tnercot n n one Vest a-ter'-I'.e d. of'his 5enle- amount or WYLY clue from and PaYabie. by such person. Colorado Statute 30- 10-106. 2 PEAL [-STATE Deng anent Real estate taxes will be puphsne.l du,,,,,I Int lIc art ?Etna toe, ,,axes snout(' D, naia p 2. October October. - Itterest Fe duos Cost S it he ed II e v I' 1 by la ilk O Gone la site. u ly o and P I r sL' co,it n. ea Sal•rt .r.. ♦estc0 w rf nq l I r rev lo ua r_ } ♦ n or rntcleq. r 11 be s Cm, ,, bet bl(: I1C tax sale(1.1c dS .:a'.C 11 be lose,property l ern=..RJes,rr ser-s th are n.vrug. Statute 39-11-102 and 39-lld0(>. 1 st Half fix luehr nu itMarch 1) frun tax pain by Pp✓'! 301,one poi ,ens 6 Radempuon Period - R cold end, tor' s ' 1 ti Pp, -...n r r tort en r e Maio, t ouch pp; (21 may b eel. '.d tv ally Person hat/islean interLs [ ec 1 2nd Halt Tax Id<1mrJent August 1) Ono percent (.0i) per month from Au- up imtrl three years atter the date of the tax sale by pawners(en to the r lie -lust first RV tw (' Treasurer tine alnotlll: chic {.Its all interest, costs and penalties. Crl:n The Full Tax ndelinquent e 1) - OPer en Percent (.he) pet half.mon from August Statute 39-12-013- ins,in addition to the one percent Per month for the first hall 7, URGENT -OMITTED PROPERTY -if notices are not received nn all prone' Full Tax Less than $25.00 - One percent per month from May first till paid. owned please notify the County Assessor',Office. $. Checks and drafts accepted subiect to final payment only,Unless checks ca PERCENTAGE CHART through your bank,the receipt will become null and void.t any to Decimal eouivoients for computing delinquent interest (does not include Re- 9. URGENT w- he p, excounem ti ptions,p gasmen lansotpmake[a, yt changer s r thst trxe i Such as rsndeco Flinn Int at cs[ nn Vaal Estate Tax Sales}. County Assessor for such corrections. TOTAL TAX OF$25.00 OR MORE TOTAL TAX OF LESS NO PERSONAL CHECKS ACCEPTED AFTER NOVEMBER 1st MONTH 1ST ! 2ND I FULL I THAN$25.00 OF EACH YEAR FOR PAYMENT OF "DELINQUENT REAL PROPERTY"TAXES. Ad'', O2 If ; + DELINQUENT REAL ESTATE WILL BE SOLD AT TAX SALE ^"a,., O' 1 .015 I .01 NOVEMBER 20,1985 ali�e .oa — { O2 .02 Lily .05 .025 i .03 A I a ,Do I Al O35 1 .04 IF YOU NO LONGER OWN THIS PROPERTY, Scpterribc, 07 02 I ,05 0s PLEASE FORWARD TO NEW OWNER OR RETURN TO r01 .0G5 .06 I- no 3 - COUNTY T'REASURER'S CJ FFIC._. rr.,:r-lei : �—G.;5 �_ Al N I II 1934 TAX RECEIPT MAKE CHECKS PAYABLE TO IF LOAN COMPANY IS RESPONSIBLE FOR THIS iv C'2 3167 • FRANCIS M.L0USTALET TAX,RETAIN THIS BILI - YOUR FILES. 0 'ELD COUNTY TREASURER n,, C LEASEHOLD T� NE 4'1w4 4 3OX458GREELEY,CO80632 _._ .. .ti i.EA,t�v�3 _IJT J=4,x,4 � 1 �� 1 , PHONE:356-4000 1 LEO A'/E Y FUZL RES0U10ES I h '''''''',&:-,.i4. ._ • . i,U7' r1CS'r117riur ^ 11- r�^ ^ �r- 472, 3'191 47?, 300 66 . 47' x, 135.24 c6,n33. 15 1-. 04. 7 s _ $'i^ � tt � . r QR. r E? ti8 0IL�EGEf E• • ra ".. ECI I +a I 1 r97 • f'7 ?, 378. 97 1 _ L.AL ESTATE PAID BY CLERK /7/ j /. y - / 198, r` r AMOUNT 1ST HALF 2C, 431. C 2ND HALF E_%LI ^il FUEL RES0 .J CES DEV CO TOTAL /4 , t42. 1 121-317; 14TH ST PENALTY&COSTS ) VE CO A]232 . , N "' Li.' N~r CHECKS& DRAFTS ACCEPTED TOTAL AMT. g/ r SUBJECT TO COLLECTED 1 � 6 u 2. / 1f -. i.44,..).�, FINAL PAYMENT ONLY YOUR CANCELLED CHECK IS YOUR BEST RECEIPT - IF YOU NEED OUR RECEIPT PLEASE CHECK HERE X CO7-'17'a rI4? 107 000002042107 C00004R54014 • r PRCSCRIPE0 BY COLORADO STATE TAX COMMISSION FORM CTC 92O-REVISED 1966 PETITION FOR ABATEMENT OR REFUND OF TAXES-HOEChEL CO.. DENVER 26930 Petitioners: Use this side only. Denver Colorado, May , 19 ..8.5 To The Honorable Board of County Commissioners of Weld County. Gentlemen: The petition of Fuel Resources Development Co. Address 1250 Fourteenth Street, Denver, CO 80202-2106 DESCRIPTION OF PROPERTY Real estate oil and gas leasehold interest. Specifically : 15858-A Leasehold Interest NE4SW4 9-1-77 #1 Leo Avery Ad Valorem Production Tax respectfully shows that the taxes assessed against your petitioner for the yearx A. D. 19.2..., • 19 19 , are erroneous or illegal for the following reasons, viz: (Give full particulars as to wherein the error or illegality lies.) The gross sales value was reported on the oil and gas real and lPrsonal property declaration schedule, instead of the amount of MCF's of gas and the barrels of oil which should have been reported. The average price at the well head was reported correctly. When this mistake was discovered, it was immediately brought to the attention of and discussed with the County Assessor and therefore the tax was paid under protest. The mistake was not an error in valuation but in the reporti g of production units against which valuation was calculated. The value of the property that should have been reported is: 376.13 barrels of oil at 530.00 = $11,248.00. 16,523 MCF's of gas at $3.49 = $57,664.00. 19....8.4 19 19 Value Tax Value Tax Value Tax Orig. 472,300 40,842.14 Abate. 411,970 35,625.10 Bat 60,330 5,217.04 That ....he has overpaid $35, 625 . 10 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 $.354.625.10 Jue.l Resources Development Co. y2.QS Petitioner. B David A. Harter Tax Supervisor Agent. Address_12r.,svo Annex, 1250 14th Street Denver, Colorado 80202 APPROVE STATE OF COLORADO, FOR EXECUTION •as. City & County of DENVER E'v David A. Harter being first duly sworn, says that ....he is the petitioner.above named, and that the facts stated in the foregoing petition are true. Petitioner or Agent. Subscribed and sworn to before me this 6th day of June 19 85 ii My commission expires November 17 19 85 Ge-urrty-Assesser-4me Notary Public. ,5 Residing at Englewood, Colorado .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 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 28th day of May , A. D. 19 86 , at which meeting there were present the following members: Chairman Jacqueline Johnson and Commissioners Gordon Lacy, C.W. Kirby, Gene R. -.Brantzer...and..Frank Yamagunhi_.....(C.o.uuni.ss.tone rs_.Johnson and Yanaguci voted nay on the motic notice of such meeting and an opportunity to be present having been given to the Assessor of said County and said Assessor Herh..H_..Han.sen 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 denied. alfidxtlk-rive l€ i5Sif c# icaroAssessurchecRonearmIxitli<mktoPM N₹Lwt Sippegie sxetigra cxtcxxrieAxxxxxxxxxx xorxxxxxxxxxxxxxxxxxxxxxxxxconl gayx c xxxxxxxzgcxxxxxxxxxxxxx_^ _ _ Chairman of Board of County Commissioners. STATE OF COLORADO, �J ss County of Weld 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 28th day of May , A. D. 1986 . .`4 . d By (�y • 1/t f A unty Clerk. 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. \y H St y ` � < Y. ` i_ 7' v = 7.... -1 T . >. - J Z _� • c` c1, 3 a 7 C; H c - _ —. _ a _ J� �S —y% _ .r., = _• 'c _c. r z • d J • = c = s - •= = H a'-'"•:- - _ - _ .? - 7' V • itt :\ar OFFICE OF WELD COUNTY ASSESSOR PHONE(303) 3256 915 100, EST. 915 10TH STREET GREELEY, COLORADO 80631 January 29, 1986 Ci COLORADO Timothy Fox Kelly, Stansfield & O' Donnell Attorneys At Law 550 15th Street, Suite 900 Denver, Colorado 80202 Dear Sir: The abatement that was filed by Fuel Resources Development Co. for 1984 taxes was denied by this office and is now being held in the Weld County Commissioners office awaiting information from the Oil & Gas Commission and other sources before making their decision. Yours truly, j� lJ 1.4.w._ H. H. Hansen Weld County Assessor d E-, win, ♦ a ,av4i MAY 1 2 36, •O' \? OFFICE OF WELD COUNTY CLERK AND RECORDER V DEPARTMENT OF CLERK TO BOARD MARY ANN FEUERSTEIN PHONE (303) 356-4000 EXT40X C. P O. BOX 431 G REELS Y, COLORADO 80631 COLORADO CORRECTED LETTER May 13, 1986 Fuel Resources Development Company ATTN: Keith Franz 1250 Fourteenth Street Denver, CO 80202-2106 Dear Mr. Franz : This is to advise you that the Weld County Board of County Commissioners will hear your petition for tax abatement or refund for real estate oil and gas leasehold interest on the property described as: 15858-A Leasehold Interest, NE4SW4 9-1-77 , #1 Leo Avery, Ad Valorem Production Tax. Your petition was originally heard by the Board on July 10 , 1985 . This matter was continued so that the Assessor' s Office could obtain the Oil and Gas Conservation Commission Book for comparison. The meeting to rehear your petition is now scheduled for Wednesday, May 28 , 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, Mary Ann Feuerstein Weld County Clerk and Recorder and Clerk to the Board � BY: kW.. �(��YY>.�i. --e-'C eputy County Clerk XC: Assessor E-7 G J' 03 . i. _ OFFICE OF WELD COUNTY CLERK AND RECORDER ''' 2,: *tort 4: .r DEPARTMENT OF CLERK TO BOARD \ rait . - yty" , MARY ANN FEUERSTEIN f� �' t F 3 PHONE 13031 356-4000 EXT. X -�4�";,br C 7-.te ‘ ® P.O. BOX 459 $ - GREELEY, COLORADO 80631 • COLORADO May 28 , 1986 Keith Franz Fuel Resources Development Co. 1250 Fourteenth Street Denver, CO 80202-2106 Dear Mr. Franz : On May 28 , 1986 , the Board of Weld County Commissioners reconsidered 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, r ,./) Mary Ariz. Feuerstein Weld County Clerk and Recorder and Clerk to thBoBo rd By: i'//�r./ /"} Deputy/County erk Hello