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Home My WebLink About921256.tiff Otne•-k et .,. . ;. BOARD OF ASSESSMENT APPEALS STATE OF COLORADO DOCKET NO. 18731 - " r` COUNTY SCHEDULE NO. 0008993 1J PETITIONER'S REBUTTAL EXHIBIT LIST Golden Aluminum Co., Petitioner, vs. Weld County Board of Commissioners, Respondent. NOW COMES Petitioner by William A. McLain,P.C., its attorney, and states as follows: That the only exhibits attached to Respondent's List of Exhibits and Witnesses are the Personal Property Declaration Forms and Schedules regarding Petitioner for 1989 and 1990 and two cover sheets prepared by Debbie Fangmeier,Personal Property Technician. The second page prepared by Ms. Fangmeier merely contains the Assessor's "Conclusion" that: "Since there was sufficient time for protest for each year, the abatement for 1989 and 1990 should be denied;"That in recent settlement negotiations with the county assessor's office,Petitioner has been advised that Respondent may attempt to raise certain other issues concerning the filing of the 1989 petition for abatement and the application of§§ 39-5-110& 39-5-117; That although Respondent has identified no exhibits concerning those issues, if such issues are raised at the hearing herein, Petitioner may introduce the rebuttal exhibits and Petitioner's Brief attached hereto. WILLIAM A. McL� CAIN,, P.C. W By: k j ,iAAk ".M• /r • �rtw-: William A. McLain(#6941) 300 Lincoln Street Denver,Colorado 80203 (303) 698-9595 CERTIFICA 1'E OF MAILING I hereby certify that I caused each of the following to be served with a true and correct copy of the foregoing by hand-delivery on October 2, 1992: Weld County Board of Commissioners 915 - 10th Street Greeley, CO 80631 -Watt' t ' pp�� 4 /45 921256 10101161:Yft tlJ[J Y Secf:ion I, Page 8 2.4.2.1 Assessment Ratio The assessment ratio for all property, including personal property, excluding residential real property, oil and gas leaseholds and lands and producing mines is 29 percent. Refer to the Colorado Constitution, Article X, Section 3(1) (b) . 2.4.2.2 Apportionment The valuation for assessment may be apportioned or divided between two or more counties within the state if the personal property is located in more than one county during the year. The provisions of 39-5-113, C.R.S. , describe the procedures used to apportion the values of all portable or movable equipment except oil and gas drilling rigs. The apportionment of oil and gas drilling rigs is described in 39-5-113.3, C.R.S. Specific procedures and examples for the apportionment of assessed values are found in SECTION VII, SPECIAL VALUATION ISSUES. 2.4.2.3 Proration Proration means the proportional valuation of property for assessment purposes. Proration of value is based upon the period of time that the property is taxable as compared to the full calendar year. There are no minimum prorations except when property leaves the state, in which case the prorated valued shall not be less than 25%. Refer to 39-5-110(2) , C.R.S. Minimum value prorations do not apply to oil and gas drilling rigs . A valuation for assessment of personal property may be prorated by the assessor only in the following cases: A) When property is brought into the state after the assessment date. 39-5-110(1) , C.R.S. B) When property is removed from the state before the next assessment date. 39-5-110(2) , C.R.S. C) When property is destroyed after the assessment date. 39-5-117, C.R.S. D) When taxable property becomes exempt or when exempt property becomes taxable. 39-3-106, C.R.S. 15-DPT-AD PUB ARL VOL 5 2-89 Section VII, page 7.5 PRORATION OF VALUE Proration, or proportionate valuation, of personal property means a reduction of the total taxable value because of certain conditions . Prorated values mean that property is assessed for less than the full calendar year. The conditions which require a proration of value are: 1 . Works of art loaned to and used for charitable purposes by an exempt organization. 2. Property brought in from out of state. 3 . Property removed from the state. 4. Property destroyed after the assessment date. 5. Property changing taxable status (taxable property becoming exempt or exempt property becoming taxable) . WORKS OF ART Any taxable work of art, as defined in 39-1-102(18) C.R.S. may be subject to proration of the total taxable value. The proration provisions are specified in 39-5-113.5, C.R.S. Detailed criteria pertaining to the qualifying works of art, e :ampt entities, charitable purposes, and documents required by the assessor are listed in SECTION II, PERSONAL PROPERTY DISCOVERY, LISTING AND CLASSIFICATION. The proration process is as follows: 1 . Determine actual value of all works of art. 2. Factor actual values to the correct level of value. 3. Determine assessed value. 4. Prorate the actual value according to the periods of time that the property is taxable and exempt. 15-OPT-AS PUB ARL VOL 5 2-89 Revised 1-91 Section VII, page 7.6 Example: Subject Property: Mixed media, paintings, sculptures . Months Displayed: January-September Place Displayed: State Capitol Building, Denver. Actual Value: $750,000 Actual Value: $750,000 x 99% Adjusted to Specified Level of Value $742,500 Actual Value per Day: $742,500 - :- 365 a $2,034 Time that property is exempt: 273 days Time that property is taxable: 92 days Proration: Exempt 273 days x $2034 5L $ 555,282 Taxable 92 days x $2034 = $ 187, 128 The assessor notifies owner of the works of art of the actual value and the proration no later than June 15. The owners may protest the valuation in the same manner as other personal property. Failure to file the works of art statement with the personal property schedule constitutes a forfeiture of the exemption for the assessment year. Refer to 39-5-113.5 C.R.S. PROPERTY BROUGHT INTO OR REMOVED FROM THE STATE The valuation of property that moves in and out of the state may be prorated. The taxpayer must notify the assessor that the property has come into the state or will be leaving the state. Failure on the part of the taxpayer to notify the assessor that property will leave the state constitutes a waiver and no proration will be made. The assessor prorates the valuation for assessment based upon the period of time that the property is in the state. The minimum valuation for any property leaving the state is 25 percent of its value for the full year and the property must remain in the same ownership during the entire year. Refer to 39-5-110 C.R.S. 15-DPT-AS PUB ARL VOL 5 2-89 Revised 1-91 Section VII, page 7.7 Property which is transferred to a new owner who than removes it from the state is assessed to the original owner for the entire year. There is no minimum proration for property brought into the state. The 25 percent minimum valuation does not apply to oil and gas drilling rigs. This type of property is apportioned pursuant to the specific procedures found in 39-1-113.3 C.R.S. Example 1: Property Brought into Colorado Subject Property: Manufacturing equipment installed in Colorado on April 1. All equipment was brought in from New York. Actual Value: $1,500,000 x 99% Adjusted to Specified Level of Value: $1,485,000 Actual Value per Day: $1,485,000 -:- 365 A $4068 Prorated Actual Value: 275 days x $4068 . $1,118,700 Example 2: Property Removed From the State Subject Property: Manufacturing equipment to be removed from Colorado on February 1 . All property will be removed to California by the owner and has not been sold. Actual Value: $1,500,000 x 99% Adjusted to Specified Level of Value: $1,485,000 Actual Value per Day: $1,485,000 -: - 365 a $4068 Prorated Actual Value: 31 days x $4068 , $126, 108 Prorated Actual Value: $1,485,000 x 25% Min.= $371,250 Prorated Value $371,250 The 25 percent minimum valuation applies. In all situations of value proration the assessor notifies the taxpayer of the valuation and allows a period for protest. In addition, the assessor notifies the county treasurer of all property that will be 15-OPT-AS PUB ARL V0L 5 2-89 Revised 1-91 Section VII, page 7.0 removed from the state so that the taxes may be collected before removal . PROPERTY DESTROYED AFTER THE ASSESSMENT DATE The valuation of property destroyed after the assessment date may be prorated. The taxpayer must notify the assessor of the destruction of the property prior to the time that the taxes are levied. Failure to properly notify the assessor constitutes a waiver of the proration. The procedure for proration is the same as that for property leaving into the state. However, there is no minimum valuation. Refer to 39-5-117 C.R.S. PROPERTY CHANGING TAX STATUS (TAXABLE VS. EXEMPT) Any exempt property which becomes taxable during the year or any taxable property which becomes exempt during the year is subject to a proration of the value. The taxable value is to be prorated for the period that the taxable portion of the year bears to the full calendar year. The change in status from taxable to exempt must occur prior to the date fixed by law for levying taxes. Refer to 39-3-106 C.R.S. for additional information. Example: Subject: Personal Property of an organization granted exemption on July 1 under 39-3-101 C.R.S. Taxable portion (six months) : 50% Actual Value: $ 3500 (as determined by the assessor) Proration: $3500 x 50% - $1750 15-DPT-AS PUB ARL VOL 5 2-89 Revised 1-91 BOARD OF ASSESSMENT APPEALS STATE OF COLORADO DOCKET NO. 18731 COUNTY SCHEDULE NO. 0008993 PETITIONER'S BRIEF RE: Deadline for Filing Under §39-10-114 Golden Aluminum Co., Petitioner, vs. Weld County Board of Commissioners, Respondent. Section 39-10-114 (1) (a) (I) (A)contains the following provision with regard to the filing of a petition for abatement: In no case shall an abatement or refund of taxes be made unless a petition for abatement or refund is filed within two years after January 1 of the year following the year in which the taxes were levied. Section 39-10-114 does not specify how such filing is achieved. Other provisions of the property tax statutes with regard to appeals at the county level, however, provide that if a petition is mailed, it is presumed to have been received on the day it was postmarked. See, §§ 39-1-120 (1) (a), 39-5- 122 & 39-8-106 (1) (a). In this case, the petition for abatement of the 1989 property taxes was postmarked on December 31, 1991, within the two year filing period. (See, Appendix A). Respondent apparently claims, however, that the 1989 petition was not received until January 2, 1992,which they apparently claim is outside the two year period. As quoted above, §39-10-114 provides what amounts to a affirmative defense to the granting of Golden Aluminum's 1989 petition for abatement; i.e.,that the petition was not filed within two years after January 1, 1990. Even assuming, for the purposes of argument only, that Golden Aluminum's petition for abatement was not"filed"until it was received by the county, if Golden Aluminum's 1989 petition for abatement was received on January 2, 1992,it was timely filed.The timetable for filing Golden Aluminum's 1989 petition for abatement was as follows: 1. The taxes were levied on this valuation in December of 1989, and the January 1 of the year following was January 1, 1990. 2. The last day of the two year period after January 1, 1990 was January 1, 1992. 3. Since Wednesday,January 1, 1992 was a holiday, the period for filing was extended to include the next business day. § 39-1-120. 4. Therefore, even if this were the only property tax appeal where it was not presumed that the county received the petition as of the day it was postmarked,physical receipt of the petition on January 2, 1992 was timely filing. Respectfully submitted, WILLIAM A. McLAI//N, P.C.,A� By: i� 0 ksL William A. McLain (#6941) 300 Lincoln Street Denver,Colorado 80203 (303) 698-9595 CERTIFICATE OF MAILING I hereby certify that I caused each of the following to be served with a true and correct copy of the foregoing by hand-delivery on October 2, 1992: Weld County Board of Commissioners 915 - 10th Street Greeley, CO 806312 AS- 2 • - SENDER: _ • Complete items 1 and/or 2 for tonal services. I also wish receive the • Complete items 3.and 4a&b. following servic ,for an extra ' • Print your name and address on the reverse of this form so that we can fee)' return this card to you. • Attach this form to the front of the mailpiece,or on the back if space 1. El Addressee's Address does not permit. • Write"Return Receipt Requested"on the mailpiece below the article number. 2. ❑ Restricted Delivery • The Return Receipt Foe will provide you the signature of the person delivered to and the date of delivery. Consult postmaster for fee. 3. Article Addressed to: j 4a. Article Number eon vet 6F 2Goy+ini/SS1uytc1 /2770 O/149 /9? [ 4b. Service Type C air/it rini4(„Ce NiC t— ❑ Registered ❑ Insured r /0'/1; tr.. XCertilied ❑ COD qo X06 3 ez. ❑ Express Mail ❑ Return Receipt for (] Merchandise 7. Date of Delivery 5. Signature (Addressee) 8. Addressee's Address (Only if requested and fee is paid) 6. Sig?, �_.. PS Forr11S8 1, November 1990 *U.S.GPO:1991-287-088 DOMESTIC RETURN RECEIPT Ct 0.v `O a) : c vl — CC a' h u n 4 n N r-1 m jil 6 Er Sr oom U r, 2 N `T ore 4 e En o " \ N 2 o oy `a II , 2rrE a ts' v o \' w v ncc) N -ti E in� rnV an a -, �n ¢ OG6L aunt tine Lwod Sd 1 UNITED STATES POSTAL SERVICE Official Business 1411E., .. U.S.MAIL PENALTY FOR PRIVATE USE, $300 Print your name, address and ZIP Code here 4. 6-0I0e Ah,wllc,u„, & • ,, • F EtS Tax CaklStl VOL-5 11 Yu PO b q-rlf IL'aY Av✓aclq 6-0p E-,)001--7 Appendix A • • • ft. Lupton Rolling Mi. i to ii/I.A v li Y LN.n S d✓+r# fY.'5 (moo t1b+5' R i'"l L, i Ww1"'�i l F..:y •.h-y .„,;, - k vey�k ry°� r,. a' '„ ;` a r en aro e#000111111 r .eta ' - wu, .A wa.w ax szex.zra _, .. .a �x .. - ,... .uzs __ } ,., pmt• .ai tai ' 104 " .., v .4.1 7.., _ yr j.. 4 - d - s _ _ al I1 t R 0 m'6S P.taI�� ;• 1°'M1:$ IYI�I��IIIO1�1�1FMI1 / . $ y� y ' i '10 V h`a ysM'3 (i t. k ' r t 172 f , fit ' i ce` 1" t . »- a ay ..- x Vi.. { S` #," T w d u 7C' f` c I 1 A Sttt A = . / t a P V k F S'df3.`v} tt ,. v4 hi 4 Y t y .4.. S Aluminum Company's s There's no operation like it in the whole world The people of Golden Aluminum Company In 1982, Coors decided to build the most are pleased to have this chance to show you just advanced aluminum recycling mill of its kind. how we turn used aluminum cans into Extensive study and planning went into the Ft. ready-to-use aluminum sheet. Lupton mill, to make it the most efficient To accomplish this as effectively as possible, recycling operation at the least possible cost. The our facility brings together highly sophisticated actual construction was accomplished ahead of the equipment designed exclusively for this operation, original schedule, with the total plant being in and specially trained personnel to produce our full-time operation at the end of 1984. high-quality product. It's like no other rolling mill With the opening of this plant, Coors in the world. has closed the recycling "loop." This means that entirely within the Coors brewery and its A little history subsidiaries, the company can create cans, distribute them, collect the used beverage Since its inception in 1873, the Adolph Coors containers and turn them back into high-quality Company has been dedicated to the best use of aluminum sheet stock from which new containers our country's resources. This means conserving can be manufactured. our irreplaceable natural minerals and energy, by using them as efficiently as possible. The high grade aluminum used in beverage A unique process, cans is a valuable and expensive commodity. In order to re-use aluminum, Coors has encouraged an unusual achievement the recycling of used aluminum beverage containers. In 1980, Golden Aluminum Company The used aluminum cans which feed the was created as a subsidiary of Coors, whose sole Ft. Lupton mill are recycled by tens of thousands function is to recycle used beverage containers of environmentally conscious Americans. They back into high value aluminum products. arrive in Ft. Lupton from points as far away as • • -I Pre-Breaker 11 V Truck Dock \ — Conveyor \ �. j Ill Shredder /\\ Ft. Lupton Rolling mill. Melting Area ■ 1.1 Meter i 1 Fir /%% /A ,' ' ,i;....•• ..i '•••!;,•1;,/,: .••"....:•;.;...',..:',.' - Ili i 4Illteletter II • G��//l//// //�/4/ // ,/,/ /%,/,%iii; ?;; Maintenance //�� /// /i///i r r, Laboratory /r /wig/ /,� f i%%/r/ uo/ 44041 7//17 IS a S California. At full capacity, the mill can process In most conventional mills, molten metal is 250,000 pounds of aluminum cans each day or cast into separate, solid ingots. Each of these must more than four railroad cars full. then be ' 1 reheated, with -5 m- considerable i 1 expense and I __Upon arriving at the Ft. Lupton mill, whole energy usage, cans are shredded to make them easier to melt. before they can The next step for these shredded cans is a re- be rolled into a -` volving kiln, heated to 900° F, where paint, dirt useable form. and moisture are broken down and removed, and Our unique all gases inciner- caster, the first of ated. Waste heat its kind to be is recycled to the - __ used in full production, was developed for Coors kiln to increase - jib MO by one of Europe's most technologically advanced efficiency. The • aluminum producers. Instead of making individual shreds are then ingots, it converts the molten aluminum into a fed into a fum- solid, continuous slab. ace, to be melted By means of a nozzle, the liquid metal is intro- at 1400° F. duced into the space between two sets of chilling Salt flux is 1blocks. These blocks, which look similar to — any waste or impure alloys —added which tractor treads, are the most essential feature of the causes the dross new technology. The instant they contact the to rise to the surface of the molten liquid metal it solidifies into a strip, 3/a" thick and 41 aluminum, where it is scraped off. 30" wide, which can then continue directly into i it .1 Roll Shop Various alloying elements are the hot mill. then added to the molten alum- The caster is capable of casting in excess of 41 inum to strengthen it. The molten 600,000 pounds in a day, more than enough to aluminum then flows from the achieve the designed plant capacity of 60 million « • ,' furnace through a degassing unit pounds a year. which is designed to remove all The time, energy and cost savings created by s a x s gases that could cause bubbles. this remarkable piece of equipment are considerable From here it flows through a when compared to traditional casting techniques. s' ',' ', ceramic filter to remove all y ; a remaining impurities and continues to the casting area. The next step in creating the finished ys � aluminum roll is the hot mill. The aluminum in � :-,/,,,./- the continuous hot mill L'E is reduced in thickness The heart of the Ft. Lupton ' mill, and its most distinguishing by two high pressure feature, is the state-of-the-art rolls exerting 1200 tons F ;rz castes To understand what makes of separating force. this caster so special, we need to The metal entering look first at how other mills the hot mill is moving at ', ; operate. over 16 feet per minute. At the end of the second set of , n, Y). s rollers, the Y4" thick slab has been reduced to ''/s" and tension level area stretches the sheets to thick, and is moving at over 100 feet per minute! assure a smooth, even surface. Any cracked edges on sheets are also trimmed off as the rolls are cut The 44rinwiing Furnace to a specified width. The excess is not wasted, Before the coil can continue into the cold mill however, merely __ for further reduction, it must undergo the sent back to area the important annealing process. The coils are heat melting area to treated in the annealing furnace to enhance their again the process resiliency and provide again. the exact physical properties necessary in - s- The trimmed .� the final product. They and leveled coils �) ' are then cooled again 1;1� rte_ are sent next to before going on to the the coating line , next phase. — € where an epoxy or vinyl is applied to both sides of the aluminum. This prevents the aluminum from oxidizing or Several passes reacting with the contents. After the application, through the pressurized the epoxy is cured in a rolls of the cold mill 125-foot oven. The further reduce the thickness of the sheet to the final coil created at the gauge at which it will be used to produce can lids end of this phase is or tabs. This final thickness may also be adjusted 20,000 feet long and so the coil can be used for can body stock. • sweighs 5,500 pounds. Slitting and Packaging �% The final stage in the recycling process is reducing the huge rolls to a more manageable size r and packaging them for shipment and storage. In this area the rolls are slit to the specified width I and trimmed along the edges at 1,000 feet per minute. The final, slit coils, destined for use in aluminum cans are wrapped in plastic and placed on pallets to await shipment to their final destination. '¢^tall^..(. 7C P.••0.I*, ; a' '_%r ;_r'I,' -. As the aluminum passes through the various rolling stages, it is common for the thin sheet to develop small buckles and undulations. The trim i- _ j s ♦� ' `!"k 4111. A Good Citizen, Too. In addition to creating a cost-effective method for reusing valuable resources, this plant is very conscious of its role in the local community. To this end, it is designed with efficient fume scrubbers and emission control devices so that, despite its huge volume of super-heated materials, it emits virtually no pollutants. Our role in the economy of Ft. Lupton is important, too. This recycling mill provides steady employment for 180 workers in this area, adding several million dollars a year to the local economy. We're proud of the part we play in preserving our resources and keeping container costs down. The next time you enjoy a can of Coors or Coors Light, we hope you'll think of our plant . . . and please recycle your cans. P ]ry 0 � C4 co a rn OC( OOCc ooOCCi• COQIOc OOO ,O • • C • . C 1= C ti In IT M co h o0 O• C Cr, Co r. c0 r` •0 in t0 4 M to " c T.. . * Q t0 to N to C 4 %G 1` O 4 09 in ) r1 N CO a ** . a W,�C In ..• .+ N (0 M Cr. •C NN l!) In v0 .t N4 C. d ' 0 •• a b 4 C' ••• In t0 C « o, M tC` M In U. 4 4 a - 4 ., u; 4 •• .. .. r •G •r, r o, 0 v' o. 0 0, o co C a v v a v C • • • • o t .2 �o" N N f\ f•? C.r N®® N c% r•" (' (N c, cy (N C. a mill 0 f S .-. •0 0, N. c' c. fv r-, \c' 4. c' .4 c ' r Ic r '4:, C4 tt •- ,NI g , ,,. In CC' tr. (C' r: .• 4 r? CJ .• C x m l, x C'J .• U'. 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