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Home My WebLink About920747.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 1992, WELD COUNTY, COLORADO PETITION OF: WASTE SERVICES CORP %WASTE MANAGEMENT P 0 BOX 122283 FORT WORTH, TX 76121 DESCRIPTION OF PROPERTY: PIN: R 0762186 PARCEL: 070707000008 - 18133 SW4 7 7 66 EXC UPRR RES (5R22L) WHEREAS, the Board of County Commissioners of Weld County, Colorado, organized as the Board of Equalization for the purpose of adjusting, equalizing, raising or lowering the assessment and valuation of real and personal property within Weld County, fixed and made by the County Assessor for the year 1992, and WHEREAS, said petition has been heard before the County Assessor and due Notice of Determination thereon has been given to the taxpayer(s) , and WHEREAS, the taxpayer(s) presented a petition of appeal of the County Assessor's valuation for the year 1992, claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner being represented by Bill Hedburg, Vice President of Operations, and WHEREAS, the Board has made its findings on the evidence, testimony and remonstrances and is now fully informed. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, acting as the Board of Equalization, that the evidence presented at the hearing partially supported the value placed upon the property by the petitioner. As such, this Board finds that the petitioner partially met the burden of proving that the Assessor's valuation was incorrect. The assessment and valuation of the Weld County Assessor shall be, and hereby is, adjusted as follows: ORIGINAL ADJUSTED Land $ 92,651 $ 92,651 Improvements OR Personal Property 10,099,374 1,641, 020 TOTAL ACTUAL VALUE $ 10, 192,025 $ 1, 733,671 920747 i tii _. CG • pi-at 5, ? T /T o& Page 2 RE: BOE - WASTE SERVICES CORP BE IT FURTHER RESOLVED that a denial of a petition, in whole or in part, by the Board of Equalization may be appealed by selecting one of the following three options: 1. Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's (CBOE's) decision to the Board of Assessment Appeals (BAA) . Such hearing is the final hearing at which testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the Court's decision. No new evidence can be introduced at the Court of Appeals. (Section 39-8-108(10) , CRS) Appeals to the BAA must be made on forms furnished by the BAA, and should be mailed or delivered within thirty (30) days of denial by the CBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 523 Denver, CO 80203 Phone: 866-5880 OR 2. District Court: You have the right to appeal the CBOE's decision to the District Court of the county wherein your property is located. New testimony, exhibits or any other evidence may be introduced at the District Court hearing. For filing requirements, please contact your attorney or the Clerk of the District Court. Further appeal of the District Court's decision is made to the Court of Appeals for a review of the record. (Section 39-8-108(1) , CRS) OR 3. Binding Arbitration: You have the right to submit your case to arbitration. If you choose this option the arbitrator's decision is final and your right to appeal your current valuation ends. (Section 39-8-108.5, CRS) 920747 Page 3 RE: BOE - WASTE SERVICES CORP Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent. You and the CBOE select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located will make the selection. Arbitration Hearing Procedure: Arbitration hearings are held within sixty days from the date the arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records, documents and other evidence. He also has the power to administer oaths, and all questions of law and fact shall be determined by him. The arbitration hearing may be confidential and closed to the public, upon mutual agreement. The arbitrator's written decision must be delivered to both parties personally or by registered mail within ten (10) days of the hearing. Such decision is final and not subject to review. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the CBOE. In the case of residential real property, such fees and expenses cannot exceed $150.00 per case. The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 5th day of August, A.D. , 1992. PdeUegi BOARD OF COUNTY COMMISSIONERS ATTEST: WELD COUNTY, COLORADO Weld County Clerk to the Board EXCUSED Ge ge Kennedy, Chairman By: 74 t / ,' i`„ ��t�v�L�, a� Deputy Clerk to the Board \ Constance L. Harbe t, ro-Tem APPROVED AS T FORM: EXCUSED DATE OF SIGNING (AYE) C. W. Kirr Assistant County Attorney Gor•��' a W. H. Webste 920747 BOE DECISION SHEET PIN 4: R 0762186 PARCEL 4: 070707000008 WASTE SERVICES CORP %WASTE MANAGEMENT P 0 BOX 122283 FORT WORTH, TX 76121 HEARING DATE: July 30, 1992 TIME: 11:00 A.M. HEARING ATTENDED? ON) NAME: 7311/ Jeri Li, Ai b I N I AGENT NAME: = APPRAISER N EA�: S4 ( _ NI/ P J cot DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ 92651 $ (� Improvements OR Personal Property 10099374 1 19/, 36) Total Actual Value $ 10192025 $ / i I'll !, 6 l/ COMMENTS: 1 MOTION BY Z TO =1j -4 SECONDED BY � �9 / f', / 7 / J / Kirby (!S N) / v Lacy -- WAN) Failed to meet burden of proof Ai ,71/1 N ,/ Webster -- ON) Comparables inadequate ) f Harbert -- CrAN) Other: Kennedy -- 920 747 RESOLUTION NO. Orr•ICE OI COUN rY ASSESSOR 915 10th STREET GREELEY,COLORADO 80631 1'1:7 TICE OF DENIAL PHONE(303)3564000, EXT.4256 18133 5144 7 7 66 ;:-1XC UPP.R R (51-c22L) COLORADO 4Or)O 25 CR i+4ELD OWNER MAST;. SERVICE:5 CORP WASTE S: RVICE5 CORP PARCEL .i7D7-) 7 PIN R %WASTE: MANAGEMENT P O 3t7X 12228. YEAR 1992 FORT WORTH TX 76121 LOG .1 ):325 15/28/1992 The appraised value of property is based on the appropriate consideration of the approaches to value required by law, The Assessor has determined that your property should be included in the following category(ies}: AGRICULTURAL LAND VALUE IS DETERMI IED SOLELY ,DY THE EARNIWv OR 0RLI0UCTIVE CAPACITY OF THE LAND1 CAPITALIZED AT A RATE SET SY LAWS ALL t1THE'-t PROPERTY' INCLUDING VACANT LAND* IS VALUED 3y CONSIDERING THE COST ; MARKET; ANIJ INCOME APPROACHES. If your concern is the amount of your property tax, local taxing authorities (county, city, fire protection, and other special districts) hold budget hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has deter- mined the valuation(s) assigned to your property. The reasons for this determination of value are: THE ASSESSORS STAFF HAVE REQUESTED INFORMATION WHICH IS PE-RTfNibNT AND CRITICAL TO PROPER EVALUATION OF YOUR PROPERTIES VALUE. ,)._C4US:_ WE HAVE NUT RECEIVED THIS INFORMATION WE HAVE NO CHOICE 'OUT TO U...,NY ANY ADJUSTMENTS ON THIS PROPERTY UNTIL THE NECESSARY i `4FJR1'1A TION I. RECEIVED. PROPERTY CLASSIFICATION PETITIONER'S ASSESSOR'S VALUATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW LAND -).! óI 92j 6S1 IMPS 131399' 374 1Jr .g71J74 TOTALS $ $ If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-106(1)(a), C.R.S. Please see the back of this form for detailed information on filing your appeal. By:e. . .,rW„ARREN L. LASELL W'' ELD COUNTY ASSESSOR • DATE 9207472 15-OPT-AD Form PR-207-87/92 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE "t„t RIGHT TO APPEAL THE ASSESS,,R'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 10 for real property (land and buildings) and personal property (furnishings, machinery, and equipment). 39-8-104 and 39-8-107(2), C.R.S. APPEAL. PROCEDURES: tf you choose to appeal the Assessor's decision, mail or deliver one copy of this completed form to the County ei:1rd o₹ Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 15. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (303) 3564000, Ext. 4225 NOTIFICATION OF HEARING: Yoe will be notified of the time and place set for the hearing of your appeal 8OAPLOF EQUALIZATION'S DETERMINATII')N The County Hoard of Equalization must make a decision on your appeal and mail you a determination within five business r'a',s. The Cour ty Board must conclude their hearings by August 10. TAXPAYER RIGHTS FOR FURTHER APPEALS: are not sa. sfied with the County B'oarl of Equalization's decision, you must•file within thirty days of the eunty Board of Equalization's written decision with+ON•E of the following: Board of Assessment Appeals (BAA): Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, (303) 866-5880. District Court: 9th Avenue and 9th Street, P.O. Box C Greeley, Colorado 80632 Telephone (303) 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 "10th Street, PeDeBox 758 Greeley, Colorado 80632 Telephone (303) 356A000, Ext. 4225 it you do not receive a determination from the County Board of Equalization,you must file an appeal with the Board _ . ssessele ..l Appeals by September 18. TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION i n the space below, please explain why you disagree with the Assessor's valuation.Attach additional documents as necessary": • ter' rot • t� CLERK TO THE BOARD P.O.BOX 758 ' GREELEY,COLORADO 80632 (303)3564000 EXT.4225 C. COLORADO July 21, 1992 Parcel No. : 070707000008 PIN No. : R 0762186 WASTE SERVICES CORP %WASTE MANAGEMENT P 0 BOX 122283 FORT WORTH, TX 76121 Dear Petitioner(s) : The Weld County Board of Equalization has set a date of Monday, July 30, 1992, at or about the hour of 11:00 A.M. , to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Centennial Center, 915 10th Street, Greeley, Colorado, in the First Floor Hearing Room. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor will be present before the Board. The Board will make their decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 10, 1992, and mailed to you on or before August 16, 1992. Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. 921847 WASTE SERVICES CORP - R 0762186 Page 2 At least two (2) working days prior to ycur hearing the Assessor will have available, at your request, the data supporting his valuation of your property. Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BO D OF EQUALIZAT ON/ ‘722.8 /�/ 0 Donald D. Warden, Clerk to the Board // BY: i %Xi / `c� r"z.�Q/4,'zE" Carol A. Harding, Deputy cc: Warren Lasell, Assessor 920847 • T \ 44;71 CLERK TO THE BOARD ' F.O. Box 758 GREELEY,COLORADO 80632 (303)3561000 EXT.4225 O COLORADO July 23, 1992 Parcel No. : 070707000008 PIN No. : R 0762186 WASTE SERVICES CORP ZWASTE MANAGEMENT P O BOX 122283 FORT WORTH, TX 76121 Dear Petitioner(s) : The Board of Equalization notification of hearing mailed to you earlier this week incorrectly listed your hearing as Monday, July 30, 1992. This is to notify you that the hearing is scheduled for Thursday, July 30, 1992 at the time stated on your first notice. We regret any inconvenience this may have caused you. Very truly yours, BOA OF EQUALIZAT ON�,�� Donald D. Warden, Clerk to the Board BY: //2,4,4-177 , Carol A. Harding, Deputy cc: Warren Lasell, Assessor 92O747 tl PRO TAX FID# 0005 • Appointment f Agent Instructions: You can use this form: • To name a tax agent to represent you.on property tax matters; • To direct that tax notices be mailed to a person you name.Read the instructions carefully.This form will be in effect until you file another form with the appraisal district that revokes it or until you file a form that names a different agent Step 1: Owner's name Owner's name WASTE MANAGEMENT, INC . (& ALL SUBSIDIARIES) and address Current mailing address (number and street) 3003 Butterfield Rd . City, state, and zip code Telephone Oakbrook, Illinois 60521 • 312-572-2445 Step 2: ❑ All property listed for this owner at the above address Describe The following property (give account number or legal description) the property Agent will provide listing . continue on attached pages if needed Step 3: General power to represent me in property tax matters concerning this property Specify the ❑ Specified powers: the agent has only the powers checked below agent's authority for C file notices of protest and present protests before the appraisal review board property tax ❑ receive confidential information matters ❑ negotiate and resolve disputed tax matters (skip to step 6 if you C other action (specify) only want to change tax notice mailing) Step 4:. Agents name PRO TAX SERVICES , INC. Name the agent for Current mailing address (number and street) property tax P . O . BOX 122283 matters City, state, and zip code Telephone FT. WORTH, TEXAS 76116 817-732-5353 Step 5: Date Date the UPON REVOCATION BY EITHER TAXPAYER OR AGENT If you do not fill in a date,the agent's authority will continue indefinitely.You must fife a statement \agent s revoking this form or designate a new agent to end the agents authority. L authority ends • CONTINUE ON BACK 920747 Complete steps 6-9 if you want tax notices mailed to an agent. SKIP TO STEP 10 IF YOU DON'T WANT TO CHANGE TAX NOTICE MAILING. Step 6: ® I want my agent to receive all my roe tax notices and other communications for this Check ifyou property, property`�p s and appraisal notices,appraisal review board orders and hearing notices want property tax bills, and collection notices. tax notices delivered to ❑ I want my agent to receive only the following: an agent O All communications from the chief appraiser. ❑ All orders, notices,and other communications from the ARB. ❑ All tax bills and notices from all taxing entities served by the appraisal district Note: These notices can affect your legal rights.The affected offices are not required by law to send you duplicate copies. Step 7: O The following property (give account number or legal description) Describe the property for continue on attached pages if needed which property tax notices ® My agent will provide a list will be NOTE:'The designation of an agent to receive communications only applies to properties you delivered expressly identify and only affects notices generated after the date you file the list identifying the property with the appraisal district Step 8: Name of the person or firm Name the PRO TAX SERVICES , INC. person who Current mailing address (number and street) will get P . O . BOX 122283 the notices City state, and zip code (Telephone FT. WORTH, TEXAS 76116 817-732-5353 Step 9: Date Date the rro.lN PrI7nrMTnN RV TAXPAVFR OR AFFNT If you do not fill in a date, tax notices will continue to be mailed to your agent indefinitely. You Change of must file a statement revoking this form or designate a new agent to end the agent's authority. delivery ends S gp 10: S'9 � �ave !Date the designation took effect Si n the 1/1/90 form Title and firm name if not the property owner VICE PRESIDENT & GENERAL COUNSEL This form must be signed by the property owner,a person the owner has specifically authorized to name tax agents:or by a corporate officer(if the owner is a corporation).A property manager or other agent should attach a copy of the document authorizing the person to designate agents. ,o.., saw,.,,,avw, WASTE SERVICES 1992 C.B.O.E. HEARING The Assessors staff in conjunction with Mr. Bill Hedburg of Waste Services have arrived at a suitable value for the Ault landfill site. This agreement is based upon the cost approach because the facility is new and the hard costs were available. It also appeared the best way to value the facility because there is not yet an income stream with which to calibrate a value, this will change in the future as the landfill becomes more productive. The market approach was also considered but rejected because the sale that occurred was convoluted at best and involved many aspects of the overall business owned by the Kiernes family. Because the sale included another inferior facility and on-going business concerns it was rejected as an indicator of value for the Ault site. The cost approach was developed with information provided by Mr. Hedburg and the actual figures follow: Cost Approach Soft Costs: Permits, Legal, Engineering $ 34,620 Note: These are amortized over a long period of time, in this case 30 years. 1,038,657 divided by 30 = $34,620 per year. Hard Costs: Buildings, Roads, Fence, Landscaping, etc $ 556,400 Landfill Cell Development (1st five acre area) 1,050,000 Improvements Totals (As of 1/1/92) $1,641,020 Commercial Land (At Actual Market Value) 110.400 Landfill Value (As of 1/1/92) $1, 751,420 Note: The additional farm land acquired is valued as allowed by State Statutes and it breaks down to approximately $27,655. This amount is spread over three(3) parcel numbers and different classes of ground. The land that is continued to be farmed constitutes approximately 325 acres. Total overall value of Waste Services Ault property Landfill Operations 1,751,420 Farm Land (Excess) 27,655 Total Value $1,779,075 920747 7792: who( sez vr% Vs/ae h-S 5)r c . 11 o. E _ Pig#_± ©7 62 /5 (m civ Zs Az // L&7, V4-14t inz toil/6eAsa: T.-stein alma) t/4/14e — ._ 5t5! n!//.,nn d_-- 14/tie 517..8O 00 Jmps . !/h?/uc 0.2 7-aril- ilk/we --- 4 7.33 ?/ °- ` _6 9699/ iteeS5_-Z#¢.ia -?,RAC-e/ 4.4,64 /AU l/a(u r --> �//,2 eo 77L Vg-1 �s y7 Pi,u O772 38'6 Etcess LAS �A2ceL Mtn-) Liub J74c ---p /o,oys 6 /,ono {l/ /.muA 4/Lie %z 00404° 0000 0 /oTG lialue —� �2r 76 c PiN#s %T/ VI/tie � /3i> O762/8'6 = /, 7.53, G7/ oo q 69l/ _ .25, 75'7 d76zsr6 - ogs ----- i 'T a lue= yr/ 10 920747 WASTE SERVICES 1992 C.B.O.E. HEARING The Assessors staff in conjunction with Mr. Bill Hedburg of Waste Services have arrived at a suitable value for the Ault landfill site. This agreement is based upon the cost approach because the facility is new and the hard costs were available. It also appeared the best way to value the facility because there is not yet an income stream with which to calibrate a value, this will change in the future as the landfill becomes more productive. The market approach was also considered but rejected because the sale that occurred was convoluted at best and involved many aspects of the overall business owned by the Kiernes family. Because the sale included another inferior facility and on-going business concerns it was rejected as an indicator of value for the Ault site. The cost approach was developed with information provided by Mr. Hedburg and the actual figures follow: Cost Approach Soft Costs: Permits, Legal, Engineering $ 34,620 Note: These are amortized over a long period of time, in this case 30 years. 1,038, 657 divided by 30 = $34,620 per year. Hard Costs: Buildings, Roads, Fence, Landscaping, etc $ 556,400 Landfill Cell Development (1st five acre area) 1,050,000 Improvements Totals (As of 1/1/92) $1,641,020 Commercial Land (At Actual Market Value) - 110.400 Landfill Value (As of 1/1/92) $1,751,420 Note: The additional farm land acquired is valued as allowed by State Statutes and it breaks down to approximately $27,655. This amount is spread over three(3) parcel numbers and different classes of ground. The land that is continued to be farmed constitutes approximately 325 acres . • Total overall value of Waste Services Ault property Landfill Operations 1, 751,420 Farm Land (Excess) 27,655 Total Value $1,779,075 920747 WAIrtseriftetec value fry _157-A8 fis BY c . &. a. E 497 .42 /F(6 49-,� 74// Z ' ) 1/4- te 2-_!79Z Wi// 6€ /s ans f,ems --P. _ _55'51 l,4b.417 ,4,,d lue OO _rnips, 0.2o 775 L 114-lue ) 73367/ - -- - - --- _ -- ---- ?MI6 _oo9699/ 177 -ess _Lpb __.r?AtAC-e on remA.t-wo ✓a 41C_ > /Y5.5/7 T/73L VA-lue 2.S PiA) t 077,2 3Fr6 E./ 2A,,o fA2&eL /.ems inAz /D ay5 = G-AK,0 7l/ D %Alt - /Z 000 P fit)#s j TL ✓/we i7u 0762/S6 = /, 733, G7/ OO 9 G4g/ _ -25 7Y7 D7_62F = 0y5 ; ‘/ X727 L I/.cLLe= l}�/�3 920747 Hello