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Home My WebLink About970394.tiffFORM 920 (66-93) PETITION FOR ABATEMENT OR REFUND OF TAXES Must be filed in duplicate and all questions must be answered. Petitioners: Complete this side only. GREELEY City or Town , Colorado, NOVEMBER 18 , 19 96 To The Honorable Board of Commissioners of WELD County Gentlemen: The petition of BIGFOOT TURF FARMS whose mailing address is: 3502 RANGEVIEW RD GREELEY CO 80634 City or Town State Zip Coale SCHEDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL P#9006596 OFFICE EQUIPMENT respectfully requests that the taxes assessed against the above property for the years A.D. 19.26_ , 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 necessarvj) Bigfoot Turf Farms operates as an agricu ur sod growing farm, raising bluegrass, fescue and other grasses for sale to landscapers, sod installing firms, and homeowners In the process of raising the sod, we use conventional tractors, plows, seeders ,mowers and harvesting equipment as well as loaders and trucks to deliver our farm product. To monitor the growing, harvesting and delivery of the farms' sod, we have an office with a computer and other office equipment to allow us to organize the expenses of seed and fertilizer, electrical power needed for irrigation, maintenance, mowing, and harvesting labor. As any other farm operation, we have a small shop for maintenance of our farm equipment. We are a farm agricultural enterprise operating in a similiar manner to the many dairies, onion and potato growers and some nurseries in our area who all have offices with computers and other machines used to control their production expenses. To be singled out as different from other agricultural farm operations does not seem reasonable. Mary Huddleston, Colorado Property Tax Administrator in the Division of Property Taxa- tion, 1313 Sherman Street -Room 419, Denver, CO 80203, has supplied the enclosed photocopies of pertinent State Statutes that refer to sod farm operations. I suggest that the interpretation as contained in the statute stating that "lands used to grow sod, or sod farms, are eligible for agricultural classification" carries over and includes all phases of our sod farm operation. Thank you for your consideration. MILL LEVY .073355 19 96 Value Tax Orig. 2,141 $157.05 Abate. 2,141 $157.05 Bal. 0 0 19 Value Tax -'1 L C F rV h A cc r Therefore the petitioner requests that the taxes may be abated or refunded in the sum of $ 157.05 I declare, under penalty of perjury in the second degree that this petition, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information and belief is true, correct and complete. Bigfoot Turf Farms Address 22455 WCR 49 LaSalle, CO 80645 By I Petitioner Date H. Gordon Johns Every petition for aba nt 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. Daytime phone number 970-284-6000 HOEcKEL A-50o3I 970394 Complete Either Section I or Section II RESOLUTION OF COUNTY COMMISSIONERS Section 1: 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 $ 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: Assessors's recommendation: ❑ approved; ❑ approved in part $ denied for the following reason(s) By: Dep. Assessor WHEREAS, The County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 77th day of January , A.D. 19 97 , at which meeting there were present the following members: Chair George Baxter and Commissioners Cnnetanre Harbert Dalp Hall, and W. H. Webster. with Commissioner Barbara Kirkmeyer exonsed notice of such meeting and an opportunity to be present having been given to the taxpayer and the Assessor of said County and said Assessor Warren Lasell and taxpayer H. Gordon Johnson r re (n me) ep senr;nB Rigfoo* T„rf karms being present; and (name) 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 does not rononr with the recommendation of (concurs or does not concur) the assessor and the petition be , and an abatement refund 177 pproved or denied) ibe atLwetgr' itr s allowed) on an assessed valuation of $2.141 for $ 157 05 total tax for the year(s) 19 96 STATE OF COLORADO, County of Weld }ss. 171 Ch an of Board of County Commissioners I Donald 1) Warden , County CtftlkAtt91xEltAffigickClerk of the Board of County Commissioners in and for the County of Weld 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 s., County, now in my office. IN WITNESS WHEREOF, I have hereunto set m at Greeley , this 29th day of band%an4 By /42,1O th\seal of said County, unty Clerk to the Board Deput�Clt rk to the Board ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver, Colorado, 19 The action of the Board of County Commissioners, relative to the within petition, is hereby ❑ approved; ❑ approved in part $ ❑ denied for the following reason(s) Secretary Property Tax Administrator NOTICE OF ADJUSTMENT t ,64;; COLORADO BIGFOOT TURF FARMS 3502 RANGEVIEW RD GREELEY, CO 80634 11931 IMPS ONLY MH S2SW4 12-4-65 OWNER: BIGFOOT TURF FARMS 11/18/1996 LOG • 464 PARCEL 105512000047 ACCOUNT P9006596 YEAR 1996 OFFICE OF COUNTY ASSESSOR 1400. NORTH 17th AVE. GREELEY, CO 80631 PHONE (970) 353-3845, EXT. 3650 The appraisal value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that your property should be included in the following category(ies): If your concern is the amount of your property tax, local taxing authorities (county, city, fire protection, and pther special districts) hold budget hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts, and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has determined the valuation(s) assigned to your property. The reasons for this defemination of value are: WE ADJUSTED YOUR VALUATION BASED ON THE ADDITIONAL INFORMATION YOU PROVIDED. PROPERTY CLASSIFICATION PETITIONER'S ESTIMATE OF VALUE ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW LAND IMPS 0 2676 0 2141 TOTALS $ S 2676 2141 If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, 39-8- 106(1)(a), C.R.S. Please see the back of this form for detailed information on filing your appeal. 11/18/1996 By: 15-DPT-AR Form PR -207-87/94 WARREN L. LASELL WELD COUNTY ASSESSOR DATE ADDITIONAL INFORMATION ON REVERSE SIDE YOU DA'', IHE iuuiii 't'o APPEAL TILL. ASSESSOR'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 5 for real property (land and buildings) and personal property furnishings, machinery, and equipment) 39-8-104 and 39-8- 107(2), C.R.S. APPEAL PROCEDURES: If you choose to appeal the Assessor's decision you must appeal to the County Board of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 15 FOR REAL PROPERTY, AND JULY 20 FOR PERSONAL PROPERTY. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970)356-4000 Ext. 4225 NOTIFICATION OF HEARING: You will be notified of the time and place set for the hearing of your appeal. COUNTY BOARD OF EOUALIZATION'S DETERMINATION: The County Board of Equalization must make a decision on your appeal and mail you a determination within five business days. The County Board must conclude their hearings by August 5. TAXPAYER RIGHTS FOR_FURTHER APPEALS: If you are not satisfied with the County Board of Equalization's decision you must file within thirty days of the County Board of Equalization's written decision with ONE of the following: Board of Assessment Appeals (BAA): Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, (303)866-5880. District Court: 9th Avenue and 9th Street, P.O. Box C Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board of Assessment Appeals by September 18. TO PRESERVE YOUR APPEAL .RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION In the space below, please explain why you disagree with the Assessor's valuation. IN ACCORDANCE WITH 39- 8-106(1.5), C.R.S., YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. MINA Ilift Uh PEI I. HONER - UA1t Section V, Page 5.23 The landowner need not own the livestock to qualify as a ranch. However, the owner of the livestock must be engaged in an agricultural endeavor from the raising of the livestock. For example, a landowner who leases his land for the grazing and boarding of pleasure horses owns land which does not qualify as a ranch. Since they are not being bred or sold for profit, the horses are not livestock for the primary purpose of obtaining a monetary profit under the statutory definition. Land leased to the owner of horses being raised for breeding or sale would qualify as a ranch assuming the rest of. the statutory conditions were met. Tree Farms, Horticultural Operations, and Forested Land Tree Farms Tree farms are typically agricultural operations which plant, cultivate and harvest trees for sale on a wholesale or retail basis. Inputs to the lands, e.g. fertilizer, pesticides or other cultivation activities, are indicators the land is being used as a farm, as defined by 39-1-102(3.5), C.R.S. Christmas tree operations generally qualify as tree farms if the harvesting, replanting, and cultivation is done on a regular. basis. In some instances the land may also receive periodic inputs such as fertilizer and pesticides. Tree farms should generally receive agricultural land designation if they grow trees in the soil, cultivate, and harvest trees on a regular basis. The land must also be used for the primary purpose of obtaining a monetary profit as stated in 39-1-102(1.6)(a)(I), C.R.S. Horticultural Operations Horticultural operations are commercial nurseries which sell live plant material such as sod, trees, flowers or shrubs to commercial landscaping companies and/or the public. Incorporated within the nursery may be land used to grow seedlings or small plants prior to packaging them for sale. Land within the nursery used for growing trees or other live plants would be subject to classification and valuation as agricultural land. Lands used to grow the sod, or sod farms, are eligible for agricultural, classification. Use the subject sod farm's practices to determine the appropriate Soil Conservation Service classification, e.g. Type I if the sod farm is irrigated or a high class of grazing land, if the sod farm is not irrigated. Use the most comparable base crop to determine the commodity price to apply. 15-DPT-AS PUB ARL VOL 3 1-89 Revised 1-95 Section V, Page 5.24 Land underlying structures which store eauioment used in the planting, cultivation and harvesting of the plant material would be considered an integral part of the farm operation and, therefore, designated as agricultural land. The rest of the land within the nursery operation should be generally classified as commercial and valued accordingly. Forest Land Forest land can be classified into one of three categories: 1. The land may qualify as forest land, as defined under 39-1- 102(1.6)(a)(II), C.R.S., and receive the agricultural land designation. 2. The land may qualify as agricultural land if it meets the definition as stated in 39-1-102(1.6)(a)(I), C.R.S. 3. The land does not qualify as agricultural land under either category #1 or #2. In this instance, the land should be classified and valued based on the primary use of the land. Land containing trees which are cut or harvested for subsequent sale on a non -periodic or an incidental basis generally are not subject to agricultural land designation. The incidental or non -periodic nature of the operation would not fulfill the statutory requirement the land be used for the primary purpose of obtaining a monetary profit through agricultural use. However, the land could still be designated as agricultural land if it could be classified as a farm or ranch as listed in 39-1-102(1.6)(a)(I), C.R.S., or it met the definition of forest land as listed in 39-1- 102(1.6)(a)(II), C.R.S. Refer to FOREST LAND later in this section for further information on forested land. CLASSIFICATION OF AGRICULTURAL LAND A land classification system provides measures which result in equality of assessment. This goal is reached by using the statewide method of land classification developed by the Division of Property Taxation. This classification program was established to promote equalization in assessment between land classes and to reduce county line valuation differences. 15-DPT-AS PUB ARL VOL 3 1-89 Revised 1-95 COLORADO CLERK TO THE BOARD PHONE (970) 356-4000, EXT.4218 FAX: (970) 352-0242 P.O. BOX 758 GREELEY, COLORADO 80632 January 8, 1997 Bigfoot Turf Farms 3502 Rangeview Road Greeley, Colorado 80634 RE: SCHEDULE NUMBER P9006596 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: OFFICE EQUIPMENT. The meeting is scheduled for Monday, January 27, 1997, at 9:00 a.m., 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 deny 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, Ada Donald D. Warden Clerk to the Board By: YL-.17ngIdti Deputy Clerk to the Board cc: Assessor - W. Lasell County Attorney H. Gordon Johnson Hello