HomeMy WebLinkAbout990516.tiff FORM 920(sa-a3) PETITION FOR ABATEMENT OR REFUND OF TAXES 0 ),
Must be Iliad In dupltcate and all questions must be answered. Ca,_C9 G
Petitioners: Complete this side only.
GL City
�E Colorado, 7� 19_9Yy d Town
To The honorable Board of C Issloners of O3 E.Lb County
Gentlemen:
The petition of I4VEtt- CCCA QGLlt C'TTt_ 61 Go.
whose mailing address is: '700 v.l • GCOV
• C ra,4 C,4 9.t86 s-
0,as Town BYt. lip Col.
SCIIEDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL
1;10011901 a d
VINO t Gi EC,Cu Q fekc a T 1-6)C.ATe.-D f!T
A
VA Q-to.I<J LOC AT'ONI S
respectfully requests that the taxes assessed against the above property for the years A.D.
19 97 , 19 , are: erroneous, illegal, or due to error in valuation S the following reasons:
Describe specifically the circumstances surrounding the incorrect value or tax, including owner's
estimate of value. (Attach additional sheets if necessary)
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Greeley, Co orauu
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Value 71rx Value Mix
11110:00 m Orig. 6;2..490 — r
C7'
Abate. 4S'7notf IIz9a.09
Bal. I(o,clit{•9b F 17ogI
Therefore the petitioner requests that the taxes may be abated or refunded in the sutil of $ t ,1.9 Z 09
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.
Address 700 W. C7t-GJt vC
Penn., G r_ArI GC) C#‘ 9,Z g b S
By Daytime phone numberC'i,4, 2s -,202S
Agent D.I.
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 mouths of the dale of tiling such petition. 39-1-113(1.7), C.R.S.
�7}) 990516
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t utlthll.'le 111111e1 Section 1 or :01C11011 11
RESOLUTION OF COUNTY COMMISSIONERS
Section l: in accordance will' 39-I-113(1.5)C.R.S., the commissioners of r Cutluty
authorize the assessor lo review petitions for ahale111e11t Ilr 0:11.111111 Mid Ill settle by wnrlen mutual agieemeot ally such
petition for ahalenlenl or refund in an amount of one thousand dollars or less per tract, parcel, ur lot of land or pet
schedule of personal properly.
Costly Commission Resolution #
The Assessor and petitioner mutually agree to an assessed value of $ lot
$ total tax for the year(s) 19 and an ahalementfrefund of $ •
PLEASE NOTE: Ti Ili 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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Nadia is Signature iAa AIM.soul MIAMI= Dale
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If Section I is not ct,aupiete old/11r if petition is for more than $1,009, Section II must he completed.
Section II: Assessors's recommendation:
approved - No protest filed in 1997 or 19 ,•
❑ approved in part $__ O denied for the following reason(s):
Note: If a protest was filed please attach copy of NOD.
lP/to-Se See_ S a ,9 /9-71 4ec Z&cwne,v7 �.9"Thntlir Peoozo2/
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WIIEREAS, The County Commissioners of Weld Courtly,
State of Colorado, al a duly and lawfully called regular meeting held on the 17th___ day
of _ March , A.U. 19 99 , at which meeting there were present Ile following
menthe's: Chair Dale K. Hall. and Commissioners George E. Baxter. M. J. Geile.
and Glenn Vaad, with Commissioner Barbara J . Kirkmeyer being excused__________
notice of such meeting and, au opportunity to be present having been given to the taxpayer and the
Assessor of said County and said Assessor represented by Michael Sampson and taxpayer
Denver Coca Cola Bottling Company ln.m.l not being present; and
tnamel
WIIEREAS, The said County Commissioners have 'carefully considered the within application, and
are fully advised in relation thereto,
NOW liE IT RESOLVED, That the Board concurs with the recommendation of
tconcur,or does not concurl
the assessor and the petition be approved , and an abatement refund he all owed
(approved or dented) (be allowed or no.1t allowed)
on an assessed valuation of $ 45,733.04 liar $1,222.09 2.09 total lax for the years) 1997
o Bo missioners
S I'AI' ,: OF COLORADO,
ss.
County of We 1 d
Donald D. Warden (XL1119DakinaiiitalgtiMidiii Clerk of the
Board of County Commissioners iii 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 said Weld
County, now in my office.
IN WITNESS WHEREOF, I have hereunto set lily hand and affixed the se' o County,
at Greeley. CO _, this 22nd day of Marc.] , A.U. 19 5/] a
C
By_ � „14
ACTION OF THE l'ROI'ER'I'Y 'TAX ADMINISTRATOR
Denver, Colorado, 19
action of the Board of County Commissioners, uelative to tie within petition, is hereby
thprov. ;U approved in part $. U denied for the following reason(s)
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ecrelery —' Properly Tea Administrator
ELD COUNTY TREASURER VV CLL.) 1vVVIV 1 I inn i• .• s avi-
O. BOX 453 I Taxes Due In I99 -Th __ P0011702]REELEY,CO RIPTR80632-0458 a,q,a tMPOA Y°aoPLWY GENERAL TAX
MrIPTIQN OF PROPERTY TAX- AUTHOR' Y
WELD COUNTY 22.038 400.44
/ENDING MACHINES---LA SALLE 41.361 751.53
SCHOOL DIST RF,1
NCW WATER 1.000 18,17
LASALLE 21.209 385.37
LASALLE FIRE 4.074 74.02
AIMS JUNIOR COL 6.322 114.87
WELD LIBRARY 1.449 0.040 25.60
SS No.25._In absence of Stale Legislative Funding.—► 43.933 —
your School General Fund Levy would have been toraL LEVY FULL TAX
TAX DISTRICT ACTUAL PROPERTY VALUE IS VALUATION OF LAND VALUATION IMPS OR PERS TOTAL VALUATION
62648_ I 18170 97.41 1770.00
PARCEL UN Ia •i•RYEAnTAx •AYMENTSCHEI LE
IF NUMUCn5 AP F.A•HERE .-
PERSONAL •C.NTACT THEASII•E•'IMMEewrELYl + — •
1st Half Tax DUE MARCH 2 885.00
2nd Half Tax DUE JUNE 15
885.00
FULL PAYMENT •
DUE APRIL 30 ;, 1770.00
THE TREASURER'S OFFICE IS REQUIRED BY LAW TO SEND THE TAX
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
OR PROPERTY.
RETUR TO THIS ASE SEF FORWARD
MARKEDISROP NOTICE
EV O THE
0 DE
3825 YORK STREET
NEW
DENVER,CO 80205
Please see reverse side of this form for additional Information. TAX NOTICE
RETAIN TOP PORTION FOR YOUR RECORDS.
The treasurer is not responsible for erroneous F ayments.II in doubt Unpaid prior year taxes.
please check with your mortgage holder to cetermine who is to
make the tax payment. Failure to do so could result in delayed TAX YEAR 1997 Contact County Treasurer s office immediately It a
processing of your account number appears above.
n r ADGFUEu CHECK IS �/ RETURN THIS COUPON FOR SECOND HALF PAYMENTS DUE BY JUNE 15 2
r PEST VCCEIPT AND
uAIII A itIliI.nzYm 2nd Half Coupon
llh lAlrl A LL I:I. YOU /
FI,O RERIII:1 IRIS COPY ni
OHO Clan 11(I it '/1
RETURN THIS COUPON WITH PAYMENT TO: SCHEDULE it
ART WILLIS
IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII111111111111111I1 RO.WELD0OU TY TREASURER
_ P0011709
GREELEY,CO 80632-0458
TAX AMOUNT 885.00
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 old result in delayed Contact County TreSSUler S office immediately II a
processing of your account. TAX YEAR 1997 number appears above.
YOUR CANCELLED CHECK NI / RETURN THIS COUPON WITH FIRST HALF OR FULL PAYMENTS
YOUR BEST RECEIPT.AND /
TSAVES O OBTAIN
TAX DOLLARS. < l=ull Payment Coupon or 1st Half Coupon
TOST RETURN
TM OPY \
RUST THIS COPY _ \
AID CHECK HERE. f
RETURN THIS COUPON WITH PAYMENT TO: SCHEDULE a
ART WILLIS
1111111111 III1111111I111111111111110111111111111101111 P.O.BOX 458 LD COUNTY TREASURER P0011709
GREELEY,CO 80632-0458
FIRST HALF AMOUNT I—t 885.00
DUE BY MARCH 2 LJ
OR
FULL AMOUNT ❑ 1770.00
DENVER COCA-COLA BOTTLING CO DUE BY APRIL 30
PROPERTY 3825 YORK STREET
OWNER DENVER,CO 30205
OF TOTAL
AMOUNT
RECORD COLLECTED
PAID BY
CRSA § 39-3-119.5, Personal 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
thousand five hundred dollars or less.
ARTICLE 3. EXEMPTIONS
CREDIT(S)
Current through ad 1998 Second Regular
Session laws 1998 Electronic Pocket Part Update
§ 39-3-119.5. Personal property-- Added by Laws 1996, H.B.96-1267, g t, eff.Aug. 7, 1996.
exemption <:General Materials (GM) - References,
Annotations, or Tables>
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Copyright (c) West Group 1998 No claim to original U.S. Govt. works
2.13
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 all 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 52,500 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" (13IA) 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 the assessor a source for further information about the property
being appraised.
15-DIVISION-AS
PUB ARL VOL 5 2-89
Revised 1-38
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, C.R.S.
Refer to the TAXABLE 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
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T \ TO: Mike Sampson, Weld County Assessor's Office
Weld
J FROM: Bruce Barker, We d County Attorney
C
ID
. 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 argtes 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.B. 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 he 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.
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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 cuestion 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 T-Barker
Weld County Attorney
BTB/db:Memo/Coke.wpd
Attachment
it t k
CLERK TO THE BOARD
PHONE (970) 356-4000, EXT.4218
FAX: (970) 352-0242
InglP.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 forte 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, j y iona Donald D. Warden
Clerk to the Board
By. It r / �-/
De uty Cleft( to the B6 rd
cc: Assessor
County Attorney
990516
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