HomeMy WebLinkAbout992381.tiff WYATT, MARTELL, WEAVER & ROCEF2CLtc '
ATTORNEYS AT LAW
BILL WYATT
222 WEST MAGNOLIA STREET TELEPHONE 484-1112
JAMES A. MARTELL p FedX 19]01)48484-1170
L.ALLEN WEAVER FORT COLLINS,COLORADO 90521-2899 s. �- 'O
TODD W. ROGERS '"
September 15, 1999
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: GTC NUTRITION COMPANY 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 GTC Nutrition Company and our check for $25.
Sincere,
.�y.
gss
Enclosures
pc: Board of Equalization
Darden K. Coors, Esq.
Colorado Sweet Gold, LLC
992381
O f Asoo-r3
STATE OF COLORADO
DEPARTMENT OF LOCAL AFFAIRS
BOARD OF ASSESSMENT APPEALS oe;coto
1313 Sherman Street, Suite 315y� - �O
Denver,CO 80203 0
t+ w:
Phone(303)866-5880 x
FAX(303)866-4485 f"1876"
TDD(303) 866-5300
E-mail:baa@state.co.us Bill Owens
Governor
Bob Brooks
September 7, 1999 Executive Director
Darden K. Coors, Esq.
GTC Nutrition Company
do ACX Technologies, Inc.
16000 Table Mountain Parkway
Golden, CO 80403
Re: GTC NUTRITION COMPANY vs. WELD COUNTY BOARD OF
EQUALIZATION
Dear Mr. Coors, Esq.:
The Board of Assessment Appeals received your letter postmarked September 3,
1999 on September 7, 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 21, 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.
Si cerely,
Diane M. DeVries
Administrator for the Board
DMD:mjh
PETITION 10 STATE BOARD OF ASSESSMENT APPEALS
For Office Use
Date: September 16 1099 84-1211121
Social Security or Tax ID Number of Petitioner
Docket Number
PETITIONER, GTC Nutrition Company
Na.^m of Prope".y Owner Y N FEE
16000 Table Mountain Parkway, Golden, CO 80403
Street ACcress.Coy.Zip Code of Scb)ecl Properly
Check Numcer
appeals the decision of the Weld X
County Board of Equalization P F H
Count Name County Board of Commissioners
Property Tax Administrator
which was dated August 4 (check one)
, 1999 •
This appeal concerns: X Valuation For tax year(s) 1999
Refund/Abatement
Exemption
State Assessed
(Check One)
CONCERNING COUNTY SCHEDULE NUMBER(S): Account # : P0002857
9-4mgefhanoneschedulenumberisinvolved,pleaselistonaseparatepage.
Parcel # : 105909000016-21472 PT
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$ 4 , 710 , 436
I 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 X
ESTIMATED TIME FOR PETITIONER TO PRESENT THE APPEAL:
Minutes or 8 Hours
Not less than
ATTACHMENTS: The following documents MUST BE ATTACHED to your appeal in order for the Board to accept pt filing, Board will allow equal lime to Respondent.
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
one complete copy of this appeal to the Weld County
of Equalization
County Board of Commissioners
'n rPa� CountyProperty Tax Administrator
Colorado o September 16 —
Dale 1999. (check one-should be the same as the
decision being appealed)
it yatt
'Circle One) Agent_ or ;d
Wyatt, mar Weaver & Rogers LLC Petitioner's Signature
2Z2 West Ma Zia Street 16000 Table Mountain Parkway
Railing Address
Mailing Address
Fort Collins , CO 80521
]ay,state,Zip Golden, CO 80403
City,State,Zip
Telephone: 970-484-1112
•
aAn-;,A,v Telephone: 303-271-7000
Daytime 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:
GTC NUTRITION COMPANY
C/O GOLDEN TECHNOLOGIES
PO BOX 1369
GOLDEN, CO 80402
DESCRIPTION OF PROPERTY: ACCOUNT#: P0002857 PARCEL #: 105909000016 -
#21472PT 9-4-67
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 $ 0
Improvements OR
Personal Property 4,710,436
TOTAL ACTUAL VALUE $ 4,710,436
991945
• `" AS0043
RE: BOE - GTC NUTRITION COMPANY
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 opt4ons; 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
OBOE 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)
Selecting the Arbitrator: In order to pursue arbitration, you must notify the
CBOE of your intent. You and the OBOE 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 OBOE 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.
991945
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
�, ' ;6/At
LD COUNTY. COLORADO
An Dr r �
IM! f l' ,,.; 1:� � Dale K. Hall, Chair
WelcgCounty ler:{t`fo he tsard
EXCUSED
• Barbar J. Kirkmeyer, Pro-Tem
BY: j e _�vytzi
Depute- se Board ; , {y/
C-
APPROVED AS TO FORM: eorge axter
J(Gei e
1 (AI ( OI LI A L 2 ; 17 i '
As ss ant CqSlnty Attorney 0 /I i //
Glenn Vaad
•
991945
AS0043
ATTACHMENT 2
86137
NOTICE OF VALUATION
PERSONAL PROPERTY
LEGAL DESCRIPTION: This Is Not a Tax Bill Stanley F. Sessions
Weld County Assessor
1400
, #2I472PT 9-4-67 Greeley, CO 80631
------- --
Date:
June 15, 1999
HEARING DATES: 6/15/99-7/6/99
LOCATION: 1400 N 17th Avenue
OFFICE HOURS: 8:30-4:00
******"**********************3-DIGIT 804 TELEPHONE NO: 970 353-3845 x-3650
GTC NUTRITION COMPANY 4 FAX NO: 9703 3 51-0978
C/O GOLDEN TECHNOLOGIES
PO BOX 1369 999
GOLDEN CO 80402 TAX YEAR: 1 1
TAX AREA: 0509
PARCEL NO: 105909000016
ACCOUNT NO: P0002857
PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/
CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE
PERS PROP 5585733 4710436 -875297
TOTAL 5585733 4710436 -875297
Parcel# 105909000016
Account# P0002857
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:
f -f fit Icig4 -
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it„ r4u r- pe ti—.st-o.k ('A'r 1=.t,ti"iA r (i �w.�r,. n W r ✓1.C1HI Orkol Cw6ra{ ." In ci k"(
"lvr ti CciV,L,'irtt .`-1+-A ( vb 41 k'bo tirt0 .. ISoo nee) o4 c,.,hiitn w, 1t� a.1(cra1!'d
-to -11.e (An,1:44v 4n. dperc c,no-Q pib pP., set otc1.D rJ, CPiof,iY,4;,:' .1-w
Verification: I the undersigned state the information and facts contained herin to be true to the best of my
knowledge regarding the property.
Signature:T0n La.., /
K Owner/Agent Date: ,(fie. ZI 1 I
Address: / Dcc Tab(-4_ Alttuirrc4t/1 I at1 c,:ah Daytime Phone #:(S)3) z I - —1'1 hi
Q. (de,. Co So-iO `
• YGl HAVE THE RIGHT TO APPEAL
YOUR PERSONAL PROPERTY VALUE
APPEAL PROCEDURES
PERSONAL PROPERTY VALUATION ION 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. Pease refer to the Appeal Procedures for the deadline dates for filings appeals.
APPEAL 3Y 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 of Valuation. To
preserve your right to appeal, your mailed appeal must be 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 oral or written objections to the Assessor in person. you may
elect to complete the appeal form at the bottom of this page and deliver it to the Assessor at tie 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 from 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 VALUATION OR p CLASSIFICATION.
SS
ATTACH Th' hIbNALODt�CIItMEN S A iVZCESSARY
MARKET APPROACH: This approach to value uses sales from the appropriate time period to determine the
actual value of your;property on January I of this year. tt he following item it known, will help you estimate
the market value of your property.
If available. attach a copy of any appraisal or written estimate of value.
D�11 E O D ITEM SELI I. ' PRICE
t t a.tA Pe rEck frop.e.,1,A ETC/J4av;—Un l . we l L'Ir hi. " ,
CAST APPROACH: This approach to value uses replacement cost new, less depreciation, to determine the
value of your property on January I of this year.
Item Estimated Replacement Cost New S
Source
Have c a NU ges been ma to the property. i.e. refurbishing, reconditioning; addition of components; etc.?
i YES 1 gi yes give 'date, description, an estimate cost:
DATE DESCRIPTION OF CHANGE COST
Is your equipment in typical condition for its age? If not, why?
Based on the original cost of acduicition and the cost of any chances. less depreciation. estimate the total value
of the property as or January 1 (it this year. S
INCOME .iPPROAC I: If your pronea ; was rented or leased during the previous year, attach operating
atements. p ge i t l and cent . o m ns fortis property.
If :,known a ist ts of comparable _tent :egottated druring the previous year.
It an a prtis i usz„, he income pr-each tvas conducted during the previous year. please attach.
.il- iAL IErS
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 Secrvitt/1 as i&I.S4a/14 Secz.cti
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
Hello