The URL can be used to link to this page

Browse Search

Home My WebLink About940367.tiff RESOLUTION RE: CANCELLATION OF PERSONAL PROPERTY TAXES FOR TAX YEARS 1986 THROUGH 1989 FOR PERSONAL PROPERTY SCHEDULE NO. 0010800 WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, pursuant to §39-10-114(2) (a) , C.R.S. , the Board of County Commissioners may cancel any taxes levied on personal property which are determined to be uncollectible after a period of one year after the date of becoming delinquent, and WHEREAS, Personal Property Schedule No. 0010800 consists of three separate items of personal property associated with an oil and gas well located in the SWgSWs of Section 26, Township 6 North, Range 63 West of the 6th P.M. , Weld County, Colorado, and WHEREAS, said Personal Property Schedule No. 0010800 had tax amounts for the years 1986 through 1989 as follows: Year Tax Amount 1986 $1,923.60 1987 1,999.38 1988 1,872.20 1989 1,955.06 WHEREAS, Mr. Bill Brewster, on behalf of Pacific Midland Production Company, has offered to pay the sum of $1,200.00 to the Weld County Treasurer to settle the tag amounts for the four years 1986 through 1989 for Personal Property Schedule No. 0010800, and WHEREAS, the Weld County Treasurer has submitted to the Board of County Commissioners a Memorandum which states that the taxes in question are determined by him to be uncollectible and recommends that the Board of County Commissioners cancel those taxes with the exception of $1,200.00, being $300.00 per year, pursuant to §39-10-114(2) (a), C.R.S. , and WHEREAS, after consideration of the Weld County Treasurer's recommendation, the Board of County Commissioners agrees that it should accept the Treasurer's recommendation for said delinquent taxes. 940367 M0O CC , 74 As PPL• CYO RE: CANCEL PERSONAL PROPERTY TAXES - SCHEDULE NO. 0010800 PAGE 2 NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that personal property taxes for the years 1986 through 1989 for Personal Property Schedule No. 0010800 are canceled in the following sums: Year Tax Amount 1986 $1,623.60 1987 1, 699.38 1988 1,572.20 1989 1,655.06 BE IT FURTHER RESOLVED by the Board of County Commissioners that Weld County, by and through the Weld County Treasurer, shall accept the sum of $1,200.00 offered by Mr. Bill Brewster, representing Pacific Midland Production Company, as settlement for the remaining $1,200.00 for said four years of taxes, being $300.00 per year. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 18th day of April, A.D. , 1994. azteat BOARD OF COUNTY COMMISSIONERS ATTEST: WELD COUNTY COLORADO Weld County Clerk to the Board L ,)2 ft7 ',.� W . Webster, C air n BY: g-- 0 1 V X LL Deputy Cleto the Board Dale .. Hall, Pro- m APPROVED AS TO FORM: fre; axte; County Attorne o nce L. Harbert k&L J. Kirkme er 940367 BOARD OF COUNTY COMMISSIONERS REVIEW/WORK SESSION REQUEST DEPARTMENT: County Attorney DATE : April 5 , 1994 PERSON REQUESTING: Bruce T. Barker, County Attorney Brief description of the problem/issue: Personal Property Schedule 0010800 consists of three separate items of personal property associated with an oil and gas well located in the Southwest Quarter of the Southwest Quarter of Section 26, Township 6 North, Range 63 West of the 6th P.M. , Weld County, Colorado. The personal property is now owned by Jackson B. Wells . Mr. Wells received ownership of the property by Bill of Sale dated March 8 , 1990 . A copy of the Bill of Sale which describes the personal property and a copy of several pictures showing the items are attached. As you can see, the property at the time of the sale was owned by Gerald A. Haas , Colorado Energy Resources, Inc . , Lone Tree Land and Cattle Company. The owner previous to Haas and Company was High Summit Oil and Gas Company. High Summit went into bankruptcy in February, 1986 . High Summit never paid the taxes for the personal property for the years 1986 , 1987 , 1988, and 1989 . These personal property taxes were assessed and figured as follows : Year Tax Amount 1986 $1 , 923 . 60 1987 1 , 999 . 38 1988 1 , 872 . 20 1989 1 , 955 . 06 The personal property taxes for 1986 through 1989 were figured on an "arbitrary" basis . Owners of all personal property are required, by law, to submit to the Assessor ' s Office a Personal Property Tax Schedule for all such property located within the County. High Summit and its second successor in interest, George Haas and Company, never submitted such schedules for the years 1986 through 1989 . As a result, the Assessors Office had to arbitrarily set the assessed values (and taxes ) . When personal property schedules were submitted by Mr. Wells in 1990 and in subsequent years , however, the assessed values decreased substantially, with the tax bill averaging approximately $232 for the years 1990 , 1991, 1992 , and 1993 . All of the personal property taxes for 1990 through 1993 have been paid. Mr. Bill Brewster now desires to obtain ownership to the personal property to use in a recompletion of the well located on the real property. He is offering to pay the sum of $1,200 as settlement for the personal property taxes which may be due and payable for 940367 the years 1986 through 1989 . This would average the taxes for the personal property for the years 1986 through 1989 at $300 per year. What options exist for the Board? ( Include consequences, impacts, costs , etc of options . ) : I see three options : 1 . The first option is to take Mr. Brewster' s sum of $1,200 and cancel the remaining taxes . Although the $1,200 seems low, it actually is a reasonable amount given that the taxes which were assessed to the personal property for the years 1986 through 1989 were done on an arbitrary basis . When the taxpayer came in to file a property tax schedule, the amount was reduced to an average of $232 per year. The $300 for each of the years 1986 through 1989 will put the amount in the appropriate range. Section 39-10-114 ( 2 ) (a) , C.R.S . , allows the Board of County Commissioners to cancel any taxes levied on personal property which are determined to be uncol- lectible after a period of one year from their date of becoming delinquent. 2 . The second option is to try to seize the personal property and sell the same for the taxes from 1986 through 1989 , plus interest . The problem with this approach is that it appears the bankruptcy trustee may have sold the property to Gerald Haas and Company, free and clear of all liens , including the tax liens . Attached is a copy of a notice pursuant to Rule 23 of the Bankruptcy Code regarding personal property. I can find no record of our objection to the sale in the Assessor ' s file . I have attempted to review the case file at the Federal Bankruptcy Court in Denver; however, the file is now at the 6th and Kipling warehouse site . I have not had time to go to that site to review the file. I suspect that the liens may have been extinguished. As a result, none of the taxes may be due and payable at the present time . 3 . The last option is to do nothing. This is not a viable option, because this case needs to be cleaned up and cleared out of the Treasurer ' s Office . It has been in an "ongoing" status since 1986 . Recommendation to the Board: I recommend that the Board accept Mr. Brewster' s $1, 200 and cancel the remaining taxes . I believe that this sum is fair. It will also free up the personal property for use in the recompletion of the well . BTB/gb:wspptax. gjb 940367 Attachment Initial : Approve Schedule Recommendation Work Session Other Webster 1/ Hall v/ Kirkmeyer Baxter � Harbert �// 940367 L4 O 0 H 0 0 ______ _ __ __ _ U • O % C w 0 .. . . 'U O W.y y A N y U Y `^J .N 4 'O U W O.O U YY C G9 O'C a ON 0 0 H F in 0 0 ' U,0 'D � 011 t7, N 4 'J 4 A W O CO y '� 0 N U P 0 U .0 O N 3 p - O d L N m 0 Z 'N O F 0.0i >-4-4� AO u a••''' G"0 3 0.0 o W N 4 W A C 0,H N d Y -. N N L 0 U U U A _34-0 W d 0 Y TH Pit; •• 1 .0 0 cr., W N m .1y YO.y 0 Y L N 'aLOLON 4 NN •u• .IN `4'04, 43 > N4A •:':.N VNW.. , 9W "3. NT 0 01 co.; 4'•1 a"1 a 0 E •A A 0 V Y.I. O 4 U - N O -0.0... p q y nI LA 000 4000 NONYC --..c>. 0--- 0 . P G'G.4 C 2 J H w u C 0 0 d 0 0-4-y 0 A 0 4 3 C N L 000z 0... ] �. - D O O - 0 O W N U L N H"0 O O y-4 A 3 LN•N G.4 0 o F NO a).d T�0 4 Y U40,dC m4v 4'Z yAY .I OU 1(. .0 a) 4Y 0 •O 0y 0 N-4 L N A.. —17 E. O •m 5.5-44 0 W A V 0 L L y C a N C 4 0 000 - v E Y U O 0 Q = E. W y'O y „ d 00 4J A y•0.M:a V 00N+.3314= 0000 m P 0 0 E ▪ O< a N0U .N 4 yam .. .C,D 0 0 L Tro N N q 0 - OZNwYw U E3 • O O '0 . 41 L p 0 0.0 O. 0 3 A 4 p. Y+� O a a N T O Z 00 Z =04 .yAO4ON'0 N-4�4• 0 14 4NN000 .�.O 14 14Z t W U - ''� 'Y G U 4 L 4 ip A N O O.N 4 d 0 C r m Y to N n_U 0 N 0 • y ,20 00)0 .o W C O -'0 :0 J F 0 4 m L N N O O A 0.4 „y N d-4 d-0 ..r ow• Y L O "` / X W W 01 A Y U E O C 0 0 •. .0 y n O 0 a N.1 E. - W y 4-„ CO W 0 0 0 . '4. .1) Z Z J- Y • 5 -N y O•A -~ O{0- HO 4 A A U 3 U �1 O N 4 0 F U N N 4 a Y N ' o004 da) 4 0 0 0 _' G. J 44 C A C 4 T U . N 01-. 1" > O Y,H 0 co F Z F N L ,1 n E 0 p U O F.▪N 0 000 F J -a 0Y0c. 0' 00'0 N < O'0NNG I 0'❑ a 0.-10 .'N.] ; n,10 QY.C ODH 40 '' w „ = aO NN ''1 0 - U •C 0F. N N 4 4 o. 0 o 4 0 0 P d O N 4 ^. 0 A Y"' 4 C _Y 0 z z T N A O L 4 J .a 5...G. 0 4 0 `) _. J 2✓�ON -0 0U00 N N u 0 5) 4-4 P u 'U al Z4. ^J W u M :1 is-Li nl .yNE, PA C :II _ ..• 'H O O F0. 00ti04Z , 0 .C1 44Jv.y A C . �C _ .a L N 4 0 N N C 'J O N y to 0 a Y ti. 0 J Y 4 N 41 p Y 0 0 G N A •• 0 .J C' O O ti 4 ,t.' -15. 02'27j5 4 ,12418';', O L O.y Y 4-' 02 ' 0'2 C •0 Y ,. ]w P U Y 0 .-. 0 u1 .• •. 0 0. (_ l J O 4 O ,YY114 4 N N '0-y 0 4 021.0 ' '+ 0 < d UN 0 YL'' 0 F -=•0U 41 -C-4 0044 • 4 • C W .1 T 4 E N 0.M Y 0,4 L O Y A:.. 00000 ..j :1 L Y •7' U T A.y U C W Y N N U a• • _ a 00'=N N C0 » 0.0 a J >,0 -0 000 '20 (/1 •' 4 Z-4 4 • C 0 0 0 F E Oa = caw . O.i.1::O 0 = 0m'•' c0... 0'0 ]4 044' 4 L Y L c 4-4 4 0 0 4 0.0 L 0 ;'y1., ',n .0 '44100L)'4 '4 4 a y 0 4 4 0'0 G 0 0 0 -40.0440 0,3 L O P•N N 1-� iy = 0 F W A N W N 0 d N 0 < Y U N 4 U 1(� • U v 0 N N S 0 0 O•. 0 > N n „ 0 L N a U N 4 0 Y w O Y..1 .'1 0 4 y 4 N 01 0 • N EN Z 40 0 w ••O O-4 o-41 < 0 W CO T 4 4 O 0 0<N 0 y 0... U'^1 Y W 0 >.,GI O Y4 W M 2 0 0 3 a 0 L N 0-.1 O N C U \, E. I T F.]•J 4 C' • d T ] Y 4 N L 4 a 0 0 ?� t d<U 0 O ] 20040 s .w00Y2- 0'd U� '40 .5 - 0., its E-0 'U ]...Gied 0 y N \ ,ry m y a 0 0'O T 0 u N 3 J 0 • 4 -4 0 yj 1n 0 A O 4 N 4 L 'a p 0 0 Cl Ll 4 W •Y C a1 W TO O 3n 0, 0 4 'O J y 0 G O a crn4 A a L Y �' C N 4 4 N C'2, y 4 E L U 0 4 .. C 0 0 '" 0 tr... .21 H.--' E 4 \: 7 c o D(0 0 °..4 d"4 ]H CC t0 J PL N m n y � %12 0 Ca K 'J'Nm ' A 3 o U •] N O Y 0,0 n M N 4•, .-. -'C 4 A caw F G 0 0 0 ▪ YYON N ONUC 4' o4W Lj O� N ^ \ '., 0 0 J 00`Y .0 y 0u.tiN UL4 3.•_'0 0•N NUM y o RI • 0 < 0 W Y ON U0N >Y g"°4 °.01-, R0 '- Y0CP]aN CLN U N �� N00 w AN `� d -•0 t o Y ° ,-.3 U N Y Y .- 0 A Y 4 y fU •• O ^W Z -0 101 N Nq U 'To' ty i0.3." 3Y O � .Ti TC C _ m E.E. 00� Nv.m.C N C U A •a O P O.2 >,o 4 N M < N C.W.i~ ~ N.,1 E 4-3 0 C T w O ,•-• ..—i .0 0 • r. N O G. U L 0 4 0 4 0 O O.4 0 L'C.0 0 Y d r Y F 0 Y 4 i '0 1 L .' V Y LI N 0 0 U O.u N 't.0 0 0 A_F< 4 A N.N C i •O '"' >W H L A E .1 i u W G +L1 U 9 0..2.i 0 ti N A 0 G N U'O ] 0 0 U U „N pj a O 3 'U N'OY ON▪ KG44y4L 0V U �.n 4 = FL TO - 00.N0 EL, 4 0w5 by Yno C1 Cd 4CA •'0.N 4 4 O y C Y 0 T Y.0 H U C O y N..i 4 C 0 H W 144 LU C3 N .C. 4WNN'1 -N >. 000 N >,F3 0 Y J'•. 0 - 0 .10 0-4 , 00 AC £ .000 4 N Y•p N 9 V 0 O 0 Z F 0 4J. N A U J - air— L' U 0•0 L >,.,1 0 4 in 0 4'N 4 14, a 0 U Law 0000 Y .0 J 0 L C >. L Y 0 0 0 N W 0 N 0 L 0 , C-'L o' 0 J P O N a A Y O 0 4 0 0 44 0 w ow " a - '0 . G E p r+ 0 = c 'O • 0L0NL 0u 'O -I N0 P0m - NO. 14 UNECL UY! CM 0 N 44 0=Z'-1L NN .?4 ] N 0...-. ON NTC AO 4404G 44 00000 044 W0r'1NJ F.-+ O.E. Uu•N 0. 3`X ,LLAU CO 44£ 0 'J0 940367 f 49C'0 v6 .. IP •�. �i`1 K X 'a � YJ$ t _ yi?' fiJ3 r' -`l{ 1- r I �� ____ I ..;..1.-.-'%;-: 4:- r .------f 9-c..-..$-1/4,- "' 4 ry; .M5 � ar s t gins aTt t 4. 1 z .tlh,S.3r • - -r ;"u. s -''_°,1.1 a c3 -17 IT ErtS*1 1. .:. Tr .1". 4,,,...-e.'. r . 1 >a-_ .Y y� _ i .;-::-:" y ( "mot': 1 •'x n ra '4T}j'1 K�'.v4F t4 e f" k"."4 s' _ 1$ - r.+ .y1 '17 cjS La>aa ice. •3 '= 1s.r.:t -..,.n.v? �J ^.ta T! M1 '- '4 �.et-'iy -�� 12 4'.-....4 . i L i Yl.". - t w a4 • 44.7 ' • AC 1 Ake_ 3 . Z. y sAnss* , T' .•y 1U t 'C-..„7"w "Y 1.4.:::40,,,,-..4 '^W`t P.,„ J t Y. �Vh #+ W :+xf-- _ i s 9 : p p Aki t l � iw w ill 3 L" +w +h } qty'.'1 � I '1( : 2 :1( 11. ..1 s4 Xl `� 1 f1 YN0 -r 1 1 • /• 940367,/ B 1258 REC 02208040 03/16/90 11 : 32 X5 . 00 1/001 F 1195 MARY ANN FEBERSTEIN CLERK & RECORDER WELD CO, CO BILL OF ©ALE KNOW ALL MEN BY THESE PRESENTS that, Gerald A. Haas , Colorado Energy Resources, Inc. , Lone Tree Land and Cattle Company, for and in consideration of the sum of $150 . 00 and other good and valuable consideration, the receipt of which is hereby acknowledged, paid by,,Jackson B. Wells , . have sold, assigned and transferred and by these presence do so, assign and transfer to Jackson B. Wells , his successors and assigns, any and all of their right, title and interest in and to the following equipment: - Hellstar Pumping Unit Serial Number 10248 (6-30-83 ) - Kubota Motor Serial Number KNG3200-4191 - Nelco Line Heater Serial Number LHC74 ( 1983 ) - 300 Barrel Tank Serial Number 2846E together with all casing, pipe,, well heads , and other oil and gas equipment of any description located on the following described property: W; of the SWN and the SWN of the NEN , Section 26 , Township 6 North, Range 63 West of the 6th P.M. IN WITNESS WHEREOF, Tranferors have executed this Bill of Sale this ' day of W0A. , 1990 . ,ubscribed and affirmed before me f-' 1Plifi :his 9th day of Mar. 1990, Ge ald A. Haas ry Gerald A. Haas. j Uowc2c/, e-r LONE TREE LAND & CATTLE COMPANY ]otary Public Iy commission expires 11-30-91 r G •dC`, 's COLORADO ENERGY RESOURCES , INC . //• // D Lt • ri or cU• 1,.. • • 940367 Hello