HomeMy WebLinkAbout990517.tiff FORM !LEO(66.93) PETITION FOR ABATEMENT OR REFUND OF TAXES eQ(''' „ r
Must be Iliad In duplicate and all questions must be'answered. 9 --d9'
Petitlonel's: Complete this side only.
, Colorado, MEC.. 21 , 19qq
Cry a Town
'lb The Honorable Board of Commissioners of \-U E LS) County
Gentlemen:
The petition of ` k.1‘1Et COC.A @GLA > TLiAlG2 00-
whose mailing address is: '700 \.cl. GtovE AN
• O4 AN G E C,st 2_86
Oiy a Town 6W. m,Code
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SCHEDULE, NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX. ROLL
401.2x1,2 q
VaNO t .0 G-1 E.Ctu s Q I1/4.&c 4 i l,.QCA-7-n.ro $-r- � 'r
A
VActto.r Lee){ to.4S
respectfully requests that the taxes assessed against the above property for the. years A.l).
19 °1'f , 19 are erroneous, illegal, or due to error in valuation Mr the following reasons:
Describe specifically the circumstances surrounding the incorrect value or tax, hwintling owner's
estimate of value. (Attach additional sheets if necessary)
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1997 vALUh"z-1o4S 1S ELL°4Eous O..,E To 4utc tr.cT 4t.#
se..4a .. LO $fl toY.1S 4 :'t14 V fart 6- E-Gfu,e,A. ar
sfb E]Ltr.&PT. bQ ;o `rNE•0... 1 ..•4. SEv44 St-w1/4.i I ;SOO.T
f A.X 0-.i r QZti cf 9 c s 7 .,,,Gj Co3.cr y To &ssezr 2d ."'bt,
h.c;u +. `. Av ?cal mac. A.-no,4 r..Gg.A. us; PenhotSJ.
-a
I At PcLrTut.L A$ v_s_c\ PA P`+ D*-7-ctt. t...O1-k FStiM
Pr °ors actoo •
:o
ct
19 97 19 oX
Value 7hx Value Mx
Orig. 9x9,%'c :26,3ii,q z_
Abate. 7a2-,5Eci eq I9,an a`1
Bal. ;Lb'I, 2Sb rth '1,104.21
Therefore the petitioner requests that the taxes may be abated or refunded in the suafl of $. 4,Lc 7.64
I declare, tinder penalty of perjury in the second degree that this petition,together with any accompanying
exhibits or statements; has been examined by me and to the best of my knowledge, information and belief
is true, correct and complete.
�.: G✓ Address 7W W• Gtove /YvCL
PNpbn.' /1r`� G'E Cft 9UDL'S
By Daytime phone nuniberC7.4) 4 -,202$
Ap.a DMe
Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant
to t)ae provisions of this section by the board of county commissioners or the assessor, as appropriate, within
six mouths of the date of filing such petition. 39-I-113(1.7), C.I4.S.
CC- /45 At. /}oocheA
L•rnuplcte tattler section I Or scctlanl 1i
RESOLUTION OF COUNTY COMMISSIONERS
SectiouI: Inaccordance with 79-I-117(1.5)C.R.S., the commissioners of ___ County
authorize the assessor to review petitions for abatement or relined and to settle—fry wnllen mutual agieentenl auy such
petition for abatement or refund in all amount of one thousand dollars or less per tract, parcel, or lot of hand or pen
schedule of personal property.
Coolly Commission Resolution #
The Assessor and petitioner mutually agree to all assessed value of $___,_ ________ for
$ total tax for the year(s) IV and an abatement/refund of $
('LEASE' NOTE: 'HIE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST, PENALTIES,
AND FEES IF APPLICABLE, PLEASE CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT
INFORMATION.
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&Ih4mci a Sir,umrt - Oar Aeauoi a Siywurt I lea
III
If Section I is not complete and/or if petition is for more 111aut $1,11110, Sect' II must be completed.
Sect' I1: Assessors's recommendation:
approved - No protest filed in 19'77 or 19_ ;
approved in part $ ❑ •
denied for the following reason(s):
Note: If a protest was filed please attach copy of NOD.
P4ASe See 574Terne,UY /9vA19T & , )eczum A D*AP ToeerP00020z/
Z:KOlte
By:
Deo Assessor
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W1ILREAS, The County Commissioners of Welri County,
Slate of Colotadu, at a duly and lawfully called regular meeting held on the 17th day
of ___ March , A.D. 19 99 , at which meeting there were present the following
members; Chair Dale K. Hall. and Commissioners Georg- F Saner, M T Gcila"
and Glenn Vaad, with Commissioner Barbara J Kirkmeyer being excused
notice of such meeting and. an opportunity to be present having been given to the la: payer and the
Assessor of said County and said Assessor represented by Michael Sampson _ and taxpayer
Denver Coca CoJ a Bottling Company On( nor being ptesent; and
(nemel
WIll I1EAS, 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
[concurs o,does not concur)
the assessor and the petition be approved , and au abatement refund he allowed
(approved or denied[ (be slowed or POI be allowed)
on an assessed valuation of $ 722,589.04 for $ 19.207.64 total tax for the year(s) 1997 .
an of oard of only Commissioners
STATE OF COLORADO,
1 ss.
County of Weld
1, Donal i D Warrten _, CoiaLytXlhexkt]dil IKINlaatit$B Clerk of the
Board of County Commissioners ill and for the County of Wel d _ _
Slate of C'oluradu, do hereby certify that the above and foregoing order is truly copied from the records
of the pnuccedings of the Board of County Col uuissioners for said Weld
County, now in my office.
IN Wl'I'NI SS WIIEREOF, 1 have hereunto set auy hand and affixed lh` 'd County,
at Greeley. CO _, this 22nd day of Marcl , Al . 19e • �� ! J P%
• A
Co nay Clerk ,_
By_
ACTION OF 'FIIE I'ROI'EIVI'Y '1'AX ADMINIS'l'RAIY)It
Denver, Colorado, Y-7 19 9'9
�Tlrp action of the Board of County Commissioners, relative to the within petition, is hereby
L: appr ed;U approved in part $ Li denied for the following reason(s)
'76--;-4 ( r/oi2 • . 4ynty Tax 17 1cA'1PC
e Wry Propety Tex nJnlatrepor
An 4LLIJ VVELU VUUIV I I IAA IV1J I I1/L..
WELL 'OUNTY TREASURER
P H. 30X 458 _ ' P0012729
GRF- EY, c0 80632-0458 . 1 Taxes Due in
�ix=%1OPERTY GENERAL TAX
LE •L`IE C• •TIBN BF • • • •E• '�TAX AUTHORTY �;
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VENDING MACHINES---GREELEY WELD COUNTY 22.038 6326.23
SCHOOL DIST 46 49.617 14243.06
NCW WATER 1.000 287.06
GREELEY 11.274 3236.31
AIMS JUNIOR COL 6.322 1814.79
WELD LIBRARY 1.449 0.040 404.47
$B No.25,..In absence of Stale Legislative Funding..4, j 18.6Q4
your School General Fund Levy would have been
TA%DISTRICT I ACTUAL PROPERTY VALUE IS VALUATION OF LAND VALUATION IMPS OR PERS TOTAL VALUATION TOTAL LEVY FILL TAX
O6QtL 289848 F, .1 287060 91.660 2631192
PARCEL I UN Al' I• YEA•TA% -AYMENT SCHE• L
IFNUM•E SA EA HE•E
PERSONAL •C•NTACT TFlEASU•E"IMME•IATEL i i i i +•
1st Hall Tax DUE MARCH 2
2nd Hall Tax DUE JUNE 15 13155.96
13155.96
F,ULLbAYMENt 4.'.
DUE APRILdd ' ' 26311.92
THE TREASURER'S OFFICE IS REQUIRED BY LAW TO SEND THE IAX
NOTICE TO THE OWNER OF RECORD. IF YOUR TAXES ARE PAID BY A
MORTGAGE COMPANY KEEP THIS NOTICE FOR YOUR RECORD.IF YOU
DENVER COCA-COLA BOTTLING CO HAVE SOLD THIS PROPERTY,PLEASE FORWARD THIS NOTICE TO THE
3825 YORK STREET NEW OWNER OR RETURN TO THIS OFFICE MARKED"PROPERTY SOLD"
DENVER, CO 802D5
Please see reverse side of this form for additional information. TAX NOTICE
REIAIN TOP PORtiON IOR YOUR RECORDS.
The treasurer is not responsible Inr erroneous payments.II in doubt Unpaid prior year taxes.
please check with your mortgage holder to determine who is to
make the lax payment. Failure to do so could result in delayed processing of your acmum. TAX YEAR 1997 Contact County Treasurer's office immediately II a
number appears above.
',Am cANCFILED DIIECK Is / RETURN THIS COUPON FOR SECOND HALF PAYMENTS DUE BY JUNE 15
YOUR BEST RECEIPT. AND
OBA AnAKDOipr you ( 2nd Half Coupon
OBTAIN A RECEIPT. YOU \
> 2
MUST RETwlN 11115 COPY Rm CHECK HERE. J r_, \
RETURN THIS COUPON WITH PAYMENT TO:
ART WILLIS _SOHEDUI E a
I IIIIIIII III IIIII 111111111111111111111 M IIII IIIII IIII WELBO°58TY TREASURER P0012729
GREELEY,CO 80632-0455
TAX AMOUNT 13155.96
DENVER COCA-COLA BOTTLING CO
PROPERTY 3825 YORK STREET
OWNER DENVER,CO 80205
OF TOTAL
RECORD AMOUNT
COLLECTED
PAID BY
The treasurer is not responsible for erroneous payments.II in doubt •
Unpaid prior year taxes:
please check with your mortgage holder to determine who is to
make the tax payment. Failure to do so co ltd result In delayed Contact County Treasurer's office immediately If a
processing of your account. TAX YEAR 1997 number appears above.
YWRCANOEUJO VIM a 7 RETURN THIS COUPON WITH FIRST HALF OR FULL PAYMENTS
YOUR BEST RECEIPT,AID /
TO OBTAIN
TAX RECEIPT,
YOU \ Full Payment Coupon or 1st Half Coupon 11)DST RETURN
A RECEIPT,YOII
MUST RETURN THIS COPY \NC CAIECK HERE. 40 RETURN THIS COUPON WITH PAYMENT TO:
SCHEDULE
ART WILLIS a
1NpNNpM MOM IIIII VII RCM 1101IIp WELBOX458 COUNTY TREASURER P0012729
GREELEY,CO 80632-0458
FIRST HALF AMOUNT n 13155.96
DUE BY MARCH 2 L.
OR
FULL AMOUNT DENVER COCA-COLA BOTTLING CO DUE BY APRIL 30 ❑ 26311.92
PROPERTY 3825 YORK STREET
OWNER DENVER,DENVER,CO 80205
TOTAL
RECORD AMOUNT
COLLECTED
PAID BY
a
TO: Mike Sampson, Weld County Assessor's Office
IWD €
FROM: Bruce Barker, Weld County Attorney
DATE: January 19, 1999
COLORADO SUBJECT: Petition for Abatement- Denver Coca Cola Bottling Company
You have sent me three petitions for abatement from the Denver Coca Cola Bottling Company. The
three petitions cover schedule numbers P0002021, P0011709, and P0012729.
The company argue:; that it should receive reductions in assessed valuation for vending machines
located at various locations, because their actual values are below $2,500. You have asked me
whether or not their argument is valid.
C.R.S. § 39-3-118.5 provides exemption for"business personal property" for the time until such
property "is first used in the business after acquisition." I do not believe the company is arguing that
it should be eligible for this exemption. The list of machines submitted with the petitions for
abatement show the machines being used at various locations across northern Colorado and,
therefore, are probably in use at the present time. The exemption the company appears to be utilizing
is that found in C.R.S. § 39-3-119.5. A copy of that section is attached. It allows for an exemption if
the personal property if"not otherwise exempt from property tax" and has an actual value of$2,500
or less. The other qualification for an exemption under that statute is that the personal property must
be such that it "would otherwise be listed on a single personal property schedule."
C.R.S. § 39-3-119.5 has been interpreted by the Division of Property Taxation in Volume 5 of the
Assessor's Reference Manual, pages 2.13, 2.14 and 2.16. Copies of those pages are attached. As
you can see, the key question appears to be under 1.c., that personal property "can be listed on one
personal property declaration schedule per business location by the owner." The operative words are
"can be."
In this case the company is arguing that it could have put the vending machines on one personal
property declaration schedule per location. The fact that it did not should not preclude it from
obtaining an exemption for those machines. You may recall that we discussed this issue a number of
years ago when the statute was first enacted. My question then was whether there was a need for a
separate declaration schedule per location to be submitted by the taxpayer prior to the exemption
being issued. It is my recollection that the Division of Property Taxation stated there is no such
requirement. According to the Division, if there is $2,500 or less personal property at one location,
there is no need to file a schedule at all for that location.
Mike Sampson, Memorandum
January 19, 1999
Page 2.
It is my opinion that the company is following the proper procedure to obtain its exemption for those
locations with $2,500 or less personal property. The question is whether their actual values as stated
on the schedules are correct and qualify them'for being exemption (less than $2,500).
If you should have any questions regarding this Memorandum, please feel free to call me at extension
4390.
Bruce y..-Barker
Weld County Attorney
B TB/db:Memo/Co ke.wpd
Attachment
CRSA § 39-3-119.5, Pe_sonal property--exemption Page 1
*57772 C.R.S.A. § 39-3-119.5 For property tax years commencing on and
after January 1, 1997, personal property not
WEST'S COLORADO REVISED otherwise exempt from property tax shall be
STATUTES ANNOTATED exempt from the levy and collection of property
TITLE 39. TAXATION tax if the personal property would otherwise be
PROPERTY TAX listed on a single personal property schedule and
EXEMPTIONS the actual value of such personal property is two
ARTICLE 3. EXEMPTIONS thousand five hundred dollars or less.
CREDIT(S)
Current through a'1 1998 Second Regular
Session laws 1998 Electronic Pocket Part Update
§ 39-3-119.5. Personal property-- Added by Laws 1996, H.B.96-1267, § 1, eff Aug. 7, 1996.
exemption <General Materials (GM) - References,
Annotations, or Tables>
Copyright (c) West Group 1998 No claim to original U.S. Govt. works
2.13
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These agencies include, but are not limited to, the Colorado Oil and Gas
Conservation Commission, Colorado Division of Minerals and Geology, or the
Federal Bureau of Land Management.
TAXPAYER RESPONSIBILITIES FOR FILING; DECLARATION SCHEDULES
All owners of taxable personal property are to complete and file a personal property
declaration schedule no later than April 15 each year as required by 39-5-108,
C.R.S. The taxpayer must make a full and complete disclosure of all personal
property owned by, under the control of, or in the possession of the taxpayer on the
schedule, including any costs incurred for acquisition, sales/use tax, installation, and
freight to the point of use of the personal property as required by to 39-1-103(13)(b),
C.R.S. The taxpayer must also submit any other information requested by the
assessor so that the assessor may place a value on the property as required by 39-
5-115(1), C.R.S.
Declaration schedules have been developed by the Division of Property Taxation for
use by the county assessors as required by 39-2-109(1)(d), C.R.S. Assessors must
provide these forms to the taxpayers for submission of their personal property data
as required by 39-5-107, C.R.S.
The primary form used by commercial business taxpayers is the Personal Property
Declaration Schedule - DS 056. Other forms have been developed for residential
rental taxpayers, lessors of personal property, and natural resource operations. A
list of forms may be found in the assessor's archives retention schedule located in
ARL Volume 2 -ADMINISTRATIVE AND ASSESSMENT PROCEDURES, Section
I, OVERVIEW OF ASSESSOR'S DUTIES AND RELATIONSHIPS.
Exemption of personal property equal to or less than $2,500 in actual value is
provided for in 39-3-119.5, C.R.S. An exemption is allowed and should only be
applied if the total actual value of taxpayer's property, per business location, is equal
to or less than $2,500. The statute does not exempt the first $2,500 of each
personal property taxpayer's schedule.
Listed below are important criteria that must be followed when implementing this
legislation:
1. This exemption applies to ail personal property:
a. That is not otherwise exempt by constitutional or statutory
authority, and
b. That is defined under 39-1 -102(11), C.R.S., as machinery,
equipment, and other articles related to a commercial or
industrial operation or are defined, under 39-1-102(6) and (10),
C.R.S., as household furnishings or personal effects and that
are used for the production of income for any time during the
assessment year, and
15-DIVISION-AS
PUB ARL VOL 5 2-89
Revised 1-98
2.14
c. That can be listed on one personal property declaration
schedule per business location by the owner, and
d. Where the total actual value of the personal property listed on
the schedule is $2,500 or less.
2. Taxpayers owning personal property that has an actual value of
$2,500 or less, per business location, are not required to file a
personal property declaration schedule with the assessor.
3. All personal property owners, regardless of property classification
subclass, are subject to the $2,500 exemption threshold. This
includes all residential, commercial, industrial, other-agricultural,
natural resource, producing mines, oil and gas, and state assessed
personal property.
4. Each declaration schedule that is filed with the assessor is subject to
the $2,500 exemption.
5. If an assessor believes, through comparison with similar types of
businesses, that the taxpayer's personal property actual value is likely
to exceed the $2,500 threshold, a declaration schedule should be
sent, a "best information available" (E3IA) valuation should be assigned
to the property, and the taxpayer should be notified prior to the tax bill
being issued. Assessors are encouraged to contact taxpayers by
telephone or through a physical inspection of the personal property, as
soon as possible, to determine whether the $2,500 threshold is
exceeded. If it is apparent that the actual value is likely to exceed the
threshold, taxpayers should be advised, as soon as possible, and
given the opportunity to provide an itemized list of the personal
property.
The sections of the DS 056 Personal Property Declaration Schedule are listed below
along with an explanation of their purpose and use in the creation of accurate
property listings.
Section A - Name, Address, and Location of the Personal Property
The current name and address provide for the documentation of ownership and
property appraisal file control. The name and address help the assessor to cross-
reference information if the taxpayer requests valuation information. Since name
and address changes are requested, this information also helps the assessor to
determine when there has been a change in ownership.
The current owner's name and address, as corrected or changed, are also carried
forward to the tax roll and assist the treasurer in collecting taxes due. Finally, this
information gives to assessor a source for further information about the property
being appraised.
15-DIVISION-AS
PUB ARL VCL 5 2-89
Revised 1-98
2.16
Section C - Business Status
Section C requests specific information about whether the business is new or if it
has been in existence or if the taxpayer recently acquired the business or if the
business was closed before January 1 of the current assessment year. Taxpayers
owning personal property that has an actual value of$2,500 or less, per business
location, are not required to file a personal property declaration schedule with the
assessor.
The business status impacts the information supplied by the taxpayer on the rest of
the declaration schedule. It is important for assessors to know if they are receiving
the first declaration schedule from a new owner to determine if the costs reported on
the schedule are depreciated costs.
Section C also provides a place for the taxpayer to indicate, if the business was
closed prior to January 1 of the current assessment year, whether the personal
property associated with the business was stored or sold and if sold, to whom.
Space is provided for the taxpayer to indicate a changed location for the personal
property and the date of this change.
Section D - Listing of Personal Property
The taxpayer must fully and completely disclose all taxable personal property to the
assessor as required by 39-5-108 and 114, C.R.S. To do so, taxpayers must furnish
the assessor with a complete detailed listing of all personal property at least once,
hopefully on the first filing. The list should include the item's identification number;
its description; its model or capacity; its year of acquisition (new or used is to be
checked); installed cost to the current owner including acquisition cost, sales/use
tax, installation, and freight to the point of use; and a check mark in the box to the
right if the item was not in use as of the current January 1. If the item of personal
property was not put into use at some time prior to the current January 1, it is not
taxable until the year following its initial use pursuant to 39-3-118.5, C.R.S.
This statute was enacted to provide for exemption of personal property acquired by
Colorado businesses, but not as yet put into use.
Business personal property -.exemption
For property tax years commencing on and after January 1, 1996,
business personal property-shall be exempt from the levy and
collection of property tax until such business property is first used in
the business after acquisition.
39-3=118.5, G.R.S.
Refer to the TAXAI3LE OR EXEMPT topic later in this section for a listing of criteria
to be used in establishing the exemption period prior to first use.
15-DIVISION-AS
PUB ARL VOL 5 2-89
Revised 1-98
t ic... .
it 44,4‘W' ,
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
DENVER COCA COLA BOTTLING COMPANY
700 WEST GROVE AVENUE
ORANGE CA 92865
RE: P0011709; P0012729; P0002021
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:VENDING EQUIPMENT LOCATED AT
VARIOUS LOCATIONS. The meeting is scheduled for Mara 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 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, Al/'
teth
Donald D. Warden
Clerk to the Board
By: isscr I'.Y ter, :t_L'' aim ../
De' uty Clerk to the S rd
cc: Assessor
County Attorney
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