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PETITION FOR ABATEMENT OR REFUND OF TAXES
(Must be filed in duplicate and all questions must be answered)
' Petitioners: Complete this side only.
Denver
,Colorado, December q4 , 19 98
City or Town
To The Honorable Board of Commissioners of Weld . �
County z-�
Gentlemen: �1
PWj The petition of United Parcel Service, Inc.
1 whose mailing address is: 7171 Mercy Road, Suite 432
Omaha Nebraska 68106
1 City or Town ' State Zip Code
SCHEDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL
III
( I
i SEE ATTACHMENT 1
ii
respectfully requests that the taxes assessed against the above property for the years A.D. 19 96 , 19 , are
erroneous, illegal,or due to error in valuation for the following reasons:
Describe specifically the circumstances surrounding the incorrect value or tax,including owner's estimate of value.
(Attach additional sheets if necessary)
SEE ATTACHMENT 2
:e
For Assessor's response see attached sheet.
;J
Mill Levy ,Q9.5786
19 96 (-96
- "2 --)i
Assessed Value Tax Value Tax j
Orig. $2,107.02 19,650 $1,882.20
Abate. $2,107.02 19,650 $1,882.20
I
Hal. $0 $0 0 $ 0
I $1,882.20 C'M.
Therefore the petitioner requests that the taxes may be abated or refunded in the sum of$ 2,202•m2 Plus
all applicable interest. lI
i i I declare,under penalty of perjury in the second degree that this petition,together with any accompanying exhibits
I I or statements, has been examined by me and to the best of my knowledge, information and belief is true,correct and
I I complete.
lI United Parcel Service, Inc. Petitioner
l' By: HOLME ROBERTS & OWEN LLP
Attorneys for Petitioner Address 1700 Lincoln, Suite 4100
�1y� p ,� p Petitioner Denver,
Denver, CO 80203
By/ _ v`Tr U41 I i\-O-O{.2.)-(_, ( 3/ 9 Daytime phone number (303) 861-7000
Agent Date
Stephanie N. Tuthill (#15276)
Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the
provisions of this section by the board of county commissioners or the assessor,as appropriate,within six months of the
date of filing such petition. 39-1-113(1.7),C.R.S.
No.920.Rev.11-93. PETITION FOR ABATEMENT OR REFUND OF TAXES IISDPT(66-93)1 990520
Bradford Publishing,1743 Wane St.,Denver,CO 80202-(303)292-2500-7-97 /515004a
5On, l,'y
(Complete either Section I or Section II)
RESOLUTION OF COUNTY COMMISSIONERS
Section I: In accordance with 39-1-113 (1.5), C.R.S., the commissioners of County
authorize the assessor to review petitions for abatement or refund and to settle by written mutual agreement any such
petition for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per
schedule of personal property.
County Commission Resolution#
The assessor and petitioner mutually agree to an assessed value of$ for$
total tax for the year(s) 19 and an abatement/refund of$
PLEASE NOTE:The total tax amount does not include accrued interest,penalties,and fees if applicable.Please contact
your County Treasurer for full payment information.
Petitioner's Signature Date Assessor's Signature Date
If Section I is not complete and/or if petition is for more than$1,000,Section II must be completed.
Section II:Assessor's recommendation: *approved—No protest filed in 199 C or 199
❑approved in part$ ; O denied for the following reason(s). •
Note: If a protest was filed please attach copy of NOD.
,AA( pme7k/7e swr, Z ,sn ci .
By:
Assessor Deputy Assessor
WHEREAS, The County Commissioners of Weld County, State of Colorado, at a duly
and lawfully called regular meeting held on the 17th day of March ,A.D. 1999 ,at which
meeting there were present the following members: Chair Dale K. Hall. and Commi ssi oners
notice o such meeting and an opportunity meyer
to be present having been given to the taxpayer and the Assessor of said
County and said Assessor repre cent ed by 1chnel and taxpayer United Parcel Service. Tnr.
not (name) ampson (name)
being present;and
WHEREAS, The said County Commissioners have carefully considered the within application, and are fully
advised in relation thereto,
NOW BE IT RESOLVED,That the Board concurs with the recommendation of the assessor
(concurs or does not concur)
and the petition be approved ,and an abatement/refund he allowed on an
(approved or denied) (be allowed or not be allowed)
assessed valuation of$ 19,650.00 for$ 1 882 2 total tax fort e year(s) 1996
� 1
Chai of Board of County Commissioners
STATE OF COLORADO,
ss.
County of Weld
I, Donald D. Warden GdiriX CI?atixi iai bIIkffi Clerk of the Board of County
Commissioners in and for the County of We 1 d ,State of Colorado,do hereby
certify that the above and foregoing order is truly copied from the records of the proceedings of the Board of County
Commissioners for said We 1 d County,now in my office.
IN WITNESS WHEREOF, I have hereunto set my h d and affi -d the seal a •r a .nty, at
Greeley CO ,this 9 7n day . u : ' ..a •.•J,ff!'
O ' -
By
•
ACTION OF THE PROPERTY TAX ADMINISTRATOR
/Z
Denver,Colorado, wtf�/ , 1#Y-
The action of the Board of County Commis ative to the hin petition, is hereby ❑approved;
O approved in part$ ' r the following reason(s).
Denial is based on decision by the Board of Assessment Appeals that the personal
property in question is taxable as locally assessed property.
Kel "i Stacy t � �� Properly Tax Administrator
tit 4,mkar f CLERK TO THE BOARD
PHONE (970) 356-4000, EXT.4218
WIlD
� FAX: (970) 352-0242
P.O. BOX 758
C. GREELEY, COLORADO 80632
COLORADO
February 17, 1999
UNITED PARCEL SERVICE INC
7171 MERCY ROAD SUITE 432
OMAHA NE 68106
RE: P0014776
Dear Property Owner:
This is to advise you that the Weld County Board of Commissioners will hear your petition for
abatement or refund of taxes on the property described as: PERSONAL PROPERTY. The meeting
is scheduled fotakircli 17, 1999/st 9:Q0 AO, at which time you may be heard. You are required
to submit any supporting documentation regarding this petition to the Office of the Clerk to the
Board and to the Weld County Assessor's Office at least seven calendar days prior to the meeting
date in order for it to be considered at said meeting. The Assessor is recommending that the
Board APPROVE your petition.
The meeting will be held in the First Floor Meeting Room, Weld County Centennial Center, 915
10th Street, Greeley, Colorado, at the above specified time.
If you have any questions concerning this matter, please do not hesitate to contact this office.
Sincerely,
Le Wain
Donald D. Warden
Clerk to the Board
By: L�V[1 m
Ds uty CIO'
l 1k to the,B and
cc: Assessor
County Attorney
Holme, Roberts & Owen LLP
r*, •
• w°F G°<° Colorado Department of Local Affairs
7 # Executive Director, Bob Brooks
* * DIVISION OF PROPERTY TAXATION
+ �it Property E. Huddleston
Tax Administrator
ator
Bill Owens
Governor March 12, 2001
Ms. Stephanie M. Tuthill
c/o United Parcel Service, Inc.
7171 Mercy Road, Suite 432
Omaha, Nebraska
RE: Abatement Petition
1996 Personal Property Taxes
Weld County Schedule Number P0014776
DPT Number 62-99-009
Dear Ms. Tuthill:
Please be advised that I have denied the above petition in the amount of
$1,882.20 for assessment year 1996 based upon the Colorado Board of Assessment
Appeals decision in United Parcel Service of America, Inc.; United Parcel Service, Inc._
(Ohio); and United Parcel Service Co., vs. The Colorado Property Tax Administrator.
For property tax year 1996, the personal property in Weld County owned by UPS was
taxable as locally assessed property.
You have the right to appeal my decision. You may file an appeal with the Board
of Assessment Appeals within thirty (30) days from March 12, 2001, which is the date of
my disapproval. Appeal forms and instructions may be obtained from:
Board of Assessment Appeals
Department of Local Affairs
1313 Sherman Street, #315
Denver, Colorado 80203
(303) 866-5880
If you have any questions, please contact Diane Champney at (303) 866-2371.
Sincerely
Ma.
Mary E. Huddleston
Property Tax Administrator
MEH:DCC:dcc
c: Weld County Assessor
Weld County Treasurer
G\USR\_.\ABATELLETTERS\OTHER\UPS
nfl
SWIMS
It AO
1313 Sherman, Room 419, Denver, CO 80203, (303) 866-2371 r%
TDD (303) 866-5300 FAX (303) 866-4000
E-Mail mary.huddleston@state.co.us
(if
OFFICE OF WELD COUNTY ASSESSOR
PHONE (970) 353-3845, EXT. 6506
ip FAX: (970) 351-0978
1400 N. 17TH STREET
P.O. BOX 758
C. GREELEY, COLORADO 80631
COLORADO
January 6, 1999
Board of County Commissioners
P.O. Box 758
Greeley, Co. 80632
Re: Petition for Abatement or Refund for United Parcel Service, Inc.
Dear Ladies and Gentlemen:
The Assessor's office agrees that there should be a refund of taxes paid on account#P0014776.
The taxes paid on this account was $1,882.20 and that was paid April 30, 1997. Interest on this
account is figured at 1 %per month. There would be 21 months of interest or$395.00, for a total
of$2,277.20 refund for 1996.
For account numbers P0022796, P0022795, P0022793, P0022794, P0022792, and P0020672,
they were State Assessed for that year and on. Account P0014770 is not a United Parcel Service,
Inc. account, so no refund would be due.
Sincerely,
Raelene Anderson
Personal Property Appraiser
Hohne Roberts &Owen LLP
December 29, 1998 N O
CERTIFIED MAIL I I
RETURN RECEIPT REQUESTED
Board of County Commissioners
Weld County
P.O. Box 758
Greeley, Colorado 80632
Re: Petition for Abatement or Refund
SteptasnieM. Tuthill Dear Ladies and Gentlemen:
(303)€66-0679
tad z,@la . °` Pursuant to Colorado Revised Statutes §39-10-114, enclosed for filing with the
Board of County Commissioners is an original and one copy of a Petition for
Abatement or Refund for the 1996/97 property tax year. The petition is filed on
Attorneys at Law behalf of United Parcel Service, Inc., the owner of certain personal property
1700 Lincoln Street located in Weld County.
Suite 4100
Denver,Colorado Please acknowledge your receipt of this petition by date-stamping the enclosed
80203-4541 "Acknowledgment" copy and returning it in the enclosed envelope.
Tel(303)861-7000
Fax(303)866-0200 Please call me if you have any questions.
www.hro.com
Denver Very truly yours,
Salt Lake City Boulder
Colorado Springs
London Stephanie M. Tuthill
SMT/NLA:dm
Enclosures
cc: Weld County Assessor
Robert Nicomini
4360995
ATTACHMENT 1
to Abatement Petition of
United Parcel Service, Inc.
All personal property of United Parcel Service, Inc., identified by any Weld County schedule
number, including, but not limited to the following:
SCHEDULE NUMBER DESCRIPTION OF PROPERTY
22796 3545 W. 12th Street, Lake Plaza
22795 800 8th St., ARIX Building
22793 1918 AA St., Monfort of Colorado
22794 3705 W. Service Rd., Aspen Plaza
22792 14520 64th Cr., Loveland Ind.
20672 237 22nd St., StarPak
14770 204 8th Avenue.
14776
#358037
ATTACHMENT 2
to Abatement Petition of
United Parcel Service, Inc.
Petitioner, United Parcel Service, Inc., an Ohio corporation, is a ground transportation
company doing business in Colorado. On January 1, 1996, Petitioner owned personal property
(the "Property") located in Weld County (the "County"). The County assessor valued and
assessed the Property for purposes of 1996 property taxes payable in 1997 and the County
treasurer billed Petitioner for 1996 property taxes payable in 1997 (the "Locally Assessed
Taxes") based upon the County assessor's valuation and assessment. Petitioner timely paid the
Locally Assessed Taxes.
On August 17, 1996,the Property Tax Administrator issued a 1996 Final Notice of
Value, a copy of which is attached as Attachment 3 (the "Central Assessment"). The Central
Assessment purported to value the Colorado properties of certain wholly-owned subsidiaries of
United Parcel Service of America, Inc., including the Colorado properties of Petitioner. The
Central Assessment included a valuation of the Property for purposes of 1996 property taxes
payable in 1997 even though the Property had already been locally valued and assessed in 1996
by the County assessor. The Property Tax Administrator apportioned to the County a share of
the valuation set forth in the Central Assessment and the County erroneously billed United Parcel
Service Co., a Delaware corporation(the "Airline") for 1996 property taxes payable in 1997 (the
"Centrally Assessed Taxes") based upon the County's entire apportioned share of the Central
Assessment. Under protest, the Airline timely paid the Centrally Assessed Taxes, including that
portion of the Centrally Assessed Taxes that is attributable to the Property.
Petitioner disputes the Property Tax Administrator's jurisdiction to value the Property and
the Central Assessment was timely appealed to the State Board of Assessment Appeals (the
"1996 BAA Appeal"). In the 1996 BAA Appeal, the appellants have asserted that the Property
Tax Administrator lacks jurisdiction to centrally value and assess the property of any subsidiary
of United Parcel Service of America, Inc. other than the property of the Airline. Specifically, the
appellants have claimed that the Property Tax Administrator's Central Assessment of the
Property is illegal and that the County's local assessment of the Property is proper.
Oh January 22, 1998, the BAA determined that the Property Tax Administrator's 1995
central assessment of property owned by the Petitioner was illegal. The Property Tax
Administrator has appealed the 1995 decision of the BAA to the Colorado Court of Appeals, and,
because the 1996 BAA Appeal raises the same issue as was decided for 1995 by the BAA, the
BAA is holding the 1996 BAA Appeal in abeyance pending the outcome in the 1995 case. If a
court of last resort upholds the decision of the BAA that the 1995 central assessment was illegal,
then the County will be required, in accordance with that final determination, to refund, with
interest, the Centrally Assessed Taxes. However, if a court of last resort reverses the decision of
the BAA and upholds the Property Tax Administrator's central assessments, then Petitioner will
be entitled to a refund, with interest, of the Locally Assessed Taxes, provided that Petitioner has
#359829
timely filed a petition with the County requesting a refund of the Locally Assessed Taxes. The
deadline for filing a petition for refund of the Locally Assessed Taxes is December 31, 1998.
Due to the protracted nature of the 1996 BAA Appeal, Petitioner's December 31, 1998
deadline to petition the County for a refund of the Locally Assessed Taxes may lapse before the
1996 BAA Appeal is resolved. Accordingly, Petitioner is filing this petition to preserve its right
to receive a refund, with interest, of the Locally Assessed Taxes solely in the event that a court of
last resort upholds the Property Tax Administrator's Central Assessment of the Property.
By the filing of this petition, Petitioner does not, and shall not be deemed to, waive or
compromise in any way any party's arguments or claims in the 1995 and 1996 BAA Appeals,
including, without limitation, that the Property Tax Administrator's central assessment of
Petitioner's property is illegal.
4359829
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