HomeMy WebLinkAbout992382.tiff •
WYATT, MARTELL, WEAVER`& ROC3Ef $ LLc
ATTORNEYS AT LAW
BILL WYATT TELEPHONE(970)484-1112
222 WEST MAGNOLIA STREET
JAMES A. MARTELL _ „� A�j 0C -31 FAX(970) 484-1170
L.ALLEN WEAVER FORT COLLINS,COLORADO 80521-2899 - 7
TODD W.ROGERS
September 15, 1909''- -'
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Suite 315
Denver, CO 80203
VIA FAX-303-866-4485 (AND REGULAR MAIL)
RE: CHRONOPOL, INC. V. WELD COUNTY BOARD OF
EQUALIZATION
Ladies and Gentlemen:
Enclosed are the original and three copies of the Petition to State Board of
Assessment Appeals concerning Chronopol, Inc., and our check for $25.
Sincerely,
a
gss
Enclosures
pc: Board of Equalization
Darden K. Coors, Esq.
Colorado Sweet Gold, LLC
Cd. ti,C o
c1i-vScJYr_
9/799
0 C .. c' -� 992382
Asoo43
STATE OF COLORADO
DEPARTMENT OF LOCAL AFFAIRS
BOARD OF ASSESSMENT APPEALS F:oF. °coq
1313 Sherman Street,Suite 315 ,�i�.0 0 i
Denver,CO 80203 .��ye,'•�= n.�
Phone(303)866-5880 +
FAX(303)866-4485 /876
TDD(303)866-5300
E-mail: baa@slale.co.us Bill Owens
Governor
Bob Brooks
September 3, 1999 Executive Director
Darden K. Coors,Esq.
Chronopol Inc.
c/o ACX Technologies, Inc.
16000 Table Mountain Parkway
Golden, CO 80403
•
Re: CHRONOPOL INC vs.WELD COUNTY BOARD OF EQUALIZATION
Dear Mr. Coors,Esq.:
The Board of Assessment Appeals received your fax on September 3, 1999.
Rule 6 of the "Rules of the Board of Assessment Appeals" requires all appeals to the
Board to be on forms prescribed by the Board. I have enclosed the Board's petition form
and packet of information for your use in filing the above-referenced appeal.
Please prepare your appeal according to the instructions in the cover letter and
return it to the Board no later than September 17, 1999,or within 30 days from the date
of the County Board of Equalization's decision (whichever is the later date). If you are
filing on the behalf of a property owner or a corporation, please pay particular attention
to 1.b on page 2 and 4.b. on page 3 of the "Dear Petitioner" letter attached to the appeal
form. The Board will rule as to whether jurisdiction can be accepted when all
documentation is received. ALL MATERIAL FILED WITH THIS BOARD MUST BE
SUBMITTED IN QUADRUPLICATE.
The Board requests that you include one copy of this letter in order for the staff to
locate your original correspondence. Feel free to contact our office if you have any
questions.
Sincerely, c. /
coait( /2
Diane M. DeVries
Administrator for the Board
DMD:mjh
CERIfrICATE OF AUTHORIZATION
The undersigned,being the Secretary of Chronopol,Inc., a Colorado
corporation, and Assistant Secretary of GTC Nutrition Company, a Colorado
corporation,hereby authorizes Darden K. Coors, Counsel for ACX Technologies,
Inc. (the parent corporation of both Chronopol, Inc. and GTC Nutrition
Company) to represent Chronopol, Inc. and GTC Nutrition Company in all tax
protext matters appearing before the Weld County Assessor, Weld County Board
of Equalization or the Board of Assessment Appeals.
Dated: August 4, 1999.
CHRONOPOL,INC. GTC NUTRITION COMPANY
B. W. Sisson ill B. W. Sisson
PETITION To STATE BOARD OF ASSESSMENT APPEALS
For Office Use
Date: September 16 , 1999 84-1195352
social Security or Tax ID Number of Petitioner Docket Number
PETITIONER, Chronopol , Inc.
Name of Property Owner Y N FEE
1600O Table Mountain Parkway, Golden, CO 80403
Street Address.City.Zip Code of Sub;eci Property
Check Number
appeals the decision of the Weld X County Board of Equalization P F H
County Name County Board of Commissioners
Property Tax Administrator
(check one)
1999
which was dated August 4
This appeal concerns: X Valuation For tax year(s) 1999
Refund/Abatement
Exemption
State Assessed
(Check One)
CONCERNING COUNTY SCHEDULE NUMBER(S): Account # : P1262298; Parcel # : 105909000016-21472
Pt N2 9-4-67 Situs • 8714 60 Highwa�f fl rit4fndcCedulenumberisinvolved,pleaselistonaseparatepage.
TYPE OF PROPERTY: This property is currently classified by the County as:
_ Commercial _ Residential
(Check One) Agricultural Vacant Land
X Personal ` Other(Specify)
ACTUAL VALUE:
Actual value of subject property for year in question as set by the County$ 2 ,268 , 188
l believe the actual value of the subject property should be $250, 000
REPRESENTATION: Please check appropriate response(s)
Petitioner will be present at the hearing
Petitioner requests a telephone conference call (Petitioner will call on scheduled date at time of hearing.)
Petitioner will be represented by an agent or a Colorado Attorney XX
ESTIMATED TIME FOR PETITIONER TO PRESENT THE APPEAL: Minutes or 8 Hours
Not less than 30 minutes. Board will allow equal time to Respondent.
ATTACHMENTS: The following documents MUST BE ATTACHED to your appeal in order for the Board to accept filing.
1) The decision being appealed 2) Assessor's Notice of Denial OR Notice of Valuation
3) If an agent is filing or representing you a notarized letter of authorization will be needed from the Petitioner
4) Identify the names and last known addresses and telephone numbers of other parties"directly interested" in the petition
including co-owners.
CERTIFICATE OF MAILING -X Copy to each person identified in
attachment 4 above
I certify to the Board of Assessment Appeals that I have mailed or hand delivered X County Board of Equalization
ualization
one complete copy of this appeal to the Weldq
County Board of Commissioners
Greeley County Property Tax Administrator
che
Colorado on.4eptember 16 199 9
Cif f- ( ck one-should be the same as the
r/ ate decision being appealed)
•
V
tt
yycle e)'Agin&r{L t Veaver & Rogers LLC Petitioner's Signature
z Test MagnoliaStreet 16000 Table Mountain Parkway
Mailing Address Mailing Address y
Fort Collins, CO 80521 Golden, CO 80403
City,State.Zip City,State,Zip
Telephone: 970-484-1112 303-271-7000
Telephone:
6AA•1/REV 96
Daylime number,please
ATTACHMENT 1
RESOLUTION
RE: THE BOARD OF EQUALIZATION, 1999, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
PETITION OF:
CHRONOPOL INC
C/O GOLDEN TECHNOLOGIES CO INC
PO BOX 1369
GOLDEN, CO 80402
DESCRIPTION OF PROPERTY: ACCOUNT#: P1262298 PARCEL#: 105909000016 -21472
PT N2 9-4-67 SITUS: 8714 60 HWY COLORADO
WHEREAS, the Board of County Commissioners of Weld County, Colorado, convened 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 1999, 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 1999, 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 Darden Coors, 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 Weld County Board of Equalization, that the evidence presented at the
hearing clearly supported the value placed upon the Petitioner's property, after review by the Weld
County Assessor. Such evidence indicated the value was reasonable, equitable, and derived
according to the methodologies, percentages, figures and formulas dictated to the Weld County
Assessor by law. The assessment and valuation of the Weld County Assessor shall be, and
hereby is, affirmed as follows:
ACTUAL VALUE
AS DETERMINED
BY ASSESSOR
Land g 0
Improvements OR
Personal Property 2,268,188
TOTAL ACTUAL VALUE $ 2,268,188
991944
AS0043
•
RE: BOE - CHRONOPOL I C
Page 2
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;however,said appeal
must be filed within 30 days of the denial:
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
fora 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)
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.
991944
AS0043
RE: BOE - GTC NUTRITION COMPANY
Page 3
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 OBOE. 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 4th day of August, A.D., 1999.
> ! BOARD OF COUNTY COMMISSIONERS
LD COUNTY COLQRA_DO
Al'T 1
'c ' ' .' �;,�., ♦ Dale K. Hall, Chair
WeI.' C. My" lerft t3Jhe g.ard
EXCUSED
Barbar J. Kirkmeyer, Pro-Tern
BY: f��/-..��
Depu e Board -
eorge . axter
APPROVED AS TO FORM:
J Gei e
As s ant C my Attorney /✓ s '
Glenn Vaad
•
991945
AS0043
ATTACHMENT 2
NOTICE OF VALUATION
PERSONAL PROPERTY DUPLICATE NOV# 1
LEGAL DESCRIPTION: This Is Not a Tax Bill
Stanley F. Sessions
, Weld21472 PT N2 9-4-67 SITUS : 8714 60 HWY C 400N.County Assessor
OLORADO Greeley,
CO17th Avenue
Greeley, C 80631
Date06/21/99
HEARING DATES: 6/15/99 - 7/6/99
CHRONOPOL INC LOCATION: 1400 N 17th Avenue
C/O GOLDEN TECHNOLOGIES CO INC OFFICE HOURS: 8 : 30 - 4 : 00
P 0 BOX 1369 TELEPHONE NO: 970 353-3845 x-3650
GOLDEN CO 80402 FAX NO: (970) 351-0978
TAX YEAR: 1999
TAX AREA: 0509
PARCEL NO: 105909000016
ACCOUNT NO: P1262298
PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/
CIA IF10yION ACTUAL4 IsAthlit ACTU 6V AJE DECI Fa 00
TOTAL 4658588 2268188 -2390400
zt759t9fft70-02E
Parcel# P1262298
Account#
To appeal by mail, list your name, address, and phone # below, detach the lower portion of this notice
and mail in accordance with instructions on the reverse side to:
Weld County Assessor
1400 N. 17th Avenue, Greeley, CO 80631
An assessment percentage will be applied to the actual value of your property before taxes are
calculated. Personal property is assessed at 29% of actual value (39-1-104(1), C.R.S.).
Your property was valued as of January 1 of the current year. The "current year actual value"
represents the actual or market value of your property. The tax notice you receive next January from the
treasurer will be based on that value.
DOCUMENTATION - REASON FOR REQUESTING A REVIEW:
s — 4 -f hz -k or
`io ay) On re Irk n LA A n/On iri Cenci ec& (N ;44 ( ,cola o{h¢ti- /3tJYAI
%& 1 ti � l [rntt c r �S C c L C cabs oaJ �z t
,Ra r)r n K S170ht'r aL „'hide\ wa, CAI 0 rr-ted +r) -+1Q rr,n.4,i r,a cl
Prscrr.1 't ,' f (rrhrt/,oFp I no-4iur..iP rt Wee On kiL Wiry and ey,,..eo-,t1 l—
"f-'r +iv2 to.,-4., 'tan" Pt-i r, b q I . oo your • See 0,-4ect.!-.r4t' d ct.,mPrc-ftL"1 n .
Verification: I the undersigned state the information and facts contained herin to be true to the best of my
knowledge re aa�rdiing the property.
�
Signature: y/N[& X Owner/Agent Date: `1 l/r_2 9 r / 97
Address: /(0000 TaW aa1 lam /k Daytime Phone #:(3)310; 7/ - 7 1let-
6 (� . C� at'03 y
YOU HAVE THE RIGHT TO APPEAL
YOUR PERSONAL PROPERTY VALUE
•
APPEAL PROCEDURES
PERSONAL PROPERTY VALUATION APPEALS: If you disagree with the "current year actual value"
or the classification determined for your property, you may appeal by mail or in person with the County
Assessor. Please reter to the Appeal Procedures for the deadline dates for filing appeals.
APPEAL BY MAIL: If you choose to mail a written appeal. you may elect to complete the appeal portion of
this form, detach it. and mail or FAX it to the Assessor at the address listed on this Notice oflialuation. To
present your right to appeal. your mailed appeal must he postmarked no later than JUNE 30.
TO PRESERVE YOUR APPEAL RIGHTS. YOU MAY BE REQUIRED TO PROVE YOU HAVE
FILED A TIMELY APPEAL: THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE
MAILED WITH PROOF OF MAILING.
APPEAL IN PERSON: If you choose to present Aral or written objections to the Assessor in person. You may
elect to complete the appeal form at the bottom of this pace and deliver it to the Assessor at the address listed
on this Notice of Valuation. Appeal in person between JUNE 15 and JULY 6.
ASSESSOR'S DETERMINATION: The Assessor must make a decision on your appeal and mail a Notice of
Determination to you on or before JULY 10.
APPEALING THE ASSESSOR'S DECISION: If you are not satisfied with the Assessor's determination. or
if you do not receive a Notice of Determination front the Assessor,you must file a written appeal with the County
Board of Equalization on or before July 20.
PERSONAL PROPERTY APPEAL FORM
YOU MAY ELECT TO COMPLETE THE FORM WHICH FOLLOWS TO APPEAL YOUR
PROPERTY ppS VALUATION ORCLASSIFICATION.
Ege
ATTACH aDthTIONAL DOCUM NTSTAS ' CPgARY
MARKET APPROACH: This approach to value uses s4,Jes front the appropriate time period to determine the
actual value of vout;property on January 1 of this year. he following items, i known, will help you estimate
the market value of your property.
If available, attach a copy of any appraisal or written estimate of value.
DATE SOT D ITEM SELLING PRICE
col_ fit sml yoropaenb1 o4 Cyv nopol Wrld (.bi„ k < S'bO oho
---L thcaLLSE 4'I Sao v,. R)c e avd 1 I��I h 9X�
CAST APPROACH: This approach to value uses replacement cost new, less depreciation. to determine the
value of your property on Jaritiary 1 of this year.
Item Estimated Replacement Cost New S
Source
•
Have changes been m 1dLSo {j e y property, i.e.
.drefurbishing., re snmaoe ing;cost addition of components; etc.?
DATE DESCRIPTION OF CHANGE COST
Is your equipment in typical condition for its age? If not. why?
Based on the originalcost of acegisilion and the cost of any chances, less depreciation. estimate the total value
of the property as or January 1 of :us year. S
INCOME APPROACH: If:our .roperty was rented or leased during the previous year. attach operating
sin ^e e its ,o ino c ntal nu C.` e se amounts
onts tar.this,]is pyop' rtv.
It Known. list rents-ot_comnarapki equipment necotiated pur:i,ti the previous year.
It an anprai_au he in:cc me apiaroach •.'as cwncuctea during the previous year, please attach.
FINAL EET_.:1 _ F A
ATTACHMENT 3
CERTIFICATE OF AUTHORIZATION
The undersigned,being the Secretary of Chronopol, Inc., a Colorado
corporation, and Assistant Secretary of GTC Nutrition Company, a Colorado
corporation,hereby authorizes and appoints Bill Wyatt of Wyatt, Martell,
Weaver & Rogers LLC in Fort Collins, Colorado, to represent Chronopol,Inc.
and GTC Nutrition Company in all personal and real property tax protests
matters for the years 1996 through 2000 appearing before the Weld County
Assessor, Weld County Board of Equalization, the Board of Assessment Appeals,
the Colorado Court of Appeals or any other arbitration panel or governing body
having jurisdiction over such tax protests.
Dated: September 14, 1999.
CHRONOPOL, INC. GTC NUTRITION COMPANY
By:
. W. isson ill B. . Sisson
4s Secrt ^iii a A-ssisirsn-k Secret-t1
ATTACHMENT 4
The following party is directly interested in this appeal:
Colorado Sweet Gold, LLC
P.O. Box 628
8714 State Highway 60
Johnstown, CO 80534
Telephone: 970-587-5131
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