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Home My WebLink About990518.tiff n o FORM 920(66-d3i PETITION FOR ABATEMENT OR REFUND OF TAXES Must be tiled In duplicate and&all questions must be answered, � `% C7—cg1 2 "etitioners: Complete this side only. GALST,-,ILLE.1 , Colorado, ME.e. 21 , 19 c 00 as bw To 'I'he Honorable Board of C Issloners of tO to)_LJ County Gentlemen: The petition of eVCt COCA Cot.A. aG rL1..1 GZ CO. whose mailing address is: '700 Vi - Gto'e E ANC ozA,46.E cAt 9 A Cxr a Town 61.1. Zip Cod. •• SCI!EDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL �1, 9 ()CO:2,0;2.- 1 \ Es t ..IG, FCy MCdl I— L LAncD $r a \/ls,a10J `J Lee A i 1 0.4 S respectfully requests that the taxes assessed against the above property for the years A.D. 1912_ , 19 , are erroneous, illegal, or due to error in valuation for the following reasons: Describe specifically the circumstances surrounding the incorrect value or tax, Including owner's estimate of value. (Attach additional sheets if necessary) Igq -1 vAt_US:vie,4S i5 EL-(_o4IEC✓.> ovE To 6s+c 'y .ct 4a►.T S;=vt-1 A.L. LOc to..iS rl r'7.k V E tD . arE- E-CYv.P teSr Sib el A.Af. SE.•1Ci e.ts.Deep f 9ry 500,— f. et."1 es. J-EG(Sres— .µ,n «3.crj 'T() #aSSii.T set s ilstu4rltai<11 't;1/4-- f).v ..,\ 1 ts; PROv .QESJ.ffir+1ti P. (nut.L A$�—c_rv1/4 -I,IT 1%4 t•-.1 r.sit..k FAST, o� dci • E' X a" GC P'< c-j Q_ Lt 19—a_ 19 1 . Value Thx Value 'Mx tOrig. U,7Ts9.bg T Abate. 14(013471f3 3/f 96.'i% 3` Hal. 5 'r, I 2 5 Z I)2s13 Yb Therefore the petitioner requests that the taxes may be abated or refunded in the surd of $_3 'I '- 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 a the best of Ili)/ knowledge, information and belief is true, correct and complete. Address 7W W. GaLCAI AYC P.mmner GCMI &Li (�11 47gr5S By Daytime phone number L704/ 2X).-A02X /pent Dino 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 or the date of filing such petition. 39-1-1(33(1.7), C.R.S. CC; A51 Pit-. 990518 unmade i:Alter SCClrmr I mr .:corm' II ;g RESOLUTION OF COUNTY COMMISSIONERS Section I: In accordance with 39-I-113(1.5)C.R.S., the commissioners of _ County authorize the assessor 10 review petitions for abatement or refund and 10 settle by wnllen mutual agreement ally such petition for abatement or refund in all amount of one thousand dollars or less per tract, parcel, or tot of land or per schedule of personal property. County Commission Resolution ft _ The Assessor and petitioner mutually agree to an assessed value of $ ha $ total tax for the year(s) 19 and an abatement/refund of $ --_-- PLEASE NOIt: THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST, PENALTIES, AND FEES IF APPLICABLE, PLEASE CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION. Itd,i,n<l,alpuwrt Iwo A.v.,eor C aipumm Iww I. ma If Section I is not complete and/or if petition is for inure Ihmr $1,1111(1, Section 11 must be completed. Section II: 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. Ace!). yew /9-774€4,0,12e7,e ...6-em iAe wild 6anv4 ,4rt&et AIed tyoek,A ea5S, �/ ) Ae De RTine,t/T I mir41./rr✓I Thesexhigt Ile Ac≤ c o1e is Reeerym vdiu . xi.47- lkSe, i ovinevn bye Affieved. Its ipp/i S7 7lie 474taiiy l974re6 Sc ied Pofin : 00 127 9 000202,1 — Pao 1/709 liY: Dv Assenor WIIEREA. , lie 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. 19 99 , at which meeting there were present the following members: Chair Dale K. Hail. and Commissioners George F Baxter. M. J Geile. and Glenn Vaad, with Commissioner Barbara S. Kirkmeyer being excused 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 represented by Michael Sampson and Taxpayer Denver Coca Cola Bottling Company (nearer not being present; and (name) WHEREAS, The said County Couunissioners have carefully considered the within application, and are fully advised in relation thereto, NOW BE II' RESOLVED, That the Board concurs with the recouunenlaliout of (concurs or does not concur) the assessor and the petition be approved , and an abatement refund he allowed (approved or denied) (be gnawed or not be allowed) on an assessed valuation of $ 146347.48 for $ 3,496.46 total tax for the year(s) 1997 . Chairman or Boar of County Commissioners STATE OF COLORADO, l7 County of Weld 1 SS. I, Donald D. Warden _ _, YXlfilfiK)KxBIIEY.Y7 (HK%33rKldt ifdif Clerk of the Board of County Commissioners in and for the County of. Weld Slate of Colorado, do hereby certify that tie above and foregoing order is truly copied from the records of the proceedings of tie Board of County Commissioners for said Weld County, now in my office. IN WITNESS WHEREOF, I have hereunto set my hand and affixed tl` said County, at Greeley. CO this 22nd day of Marc a• Fr""T/ .U/I9' ��, ;.. II� '18• Fo w ilti Clink U By ��i rep.,_ ar ► 'p ACTION OF THE I'ROI'Elt'l'Y 'MX ADMINISTRATOR Denver, Colorado, 7' 7 I9({f z-1; Tie action of the Board of County Commissioners, relative to the within petition, is hereby t_) ap ived;U approved in part $ U denied for the following reason(s) - --c (winery ^' r Properlyex in li ilk JELD COUNTY TREASURER III YVILLTh WELU LUUIV I I IMA 1VU I II.L O. BOX 458 j P0002021 iREELEY„CO 80632-0458 - 1997 Taxes Due in 1% le .4�q�yy 11�7[Bf,[gd9;Eyya;la�TAX AUTHORITY Mira'Eagalia GENERAL TAX VENT. .3MACHINES---FORTLUPTON WELD COUNTY 22.038 1281.28 SCHOOL DIST REB 34.067 1980.66 NCW WATER 1.000 58.14 FORT LUPTON 12.590 731.98 FORT LUPTON FIRE 4.956 288.14 AIMS JUNIOR COL 6.322 367.56 WELD LIBRARY 1.449 0,040 81.92 SB No.25...In absence of Stale Legislative Funding._) 83.270 your School General Fund Levy would have been MX DISTRICT ACTUAL PROPERTY VALUE IS :,,VALUATION OF LAND VALUATION IMPS OR PERS TOTAL VALUATION TOTAL LLVY F wtL 1AX o9ac 200476 _ I 58140 58140 82.39 ) 4789.68 PARCEL, - - '- -- �. -AYMENT SCHEDULE UNPAID PRIOR YEAR LAY IF NUMBERSTREASURER" IM Ii-•i,: - ..• ,,. iiia- I. PERSONAL 'CONTACT TREASURER'IMMEOIATELVI .,. wl � a � • • 1st Half Tax DUE MARCH 2 2394.84 2nd Half Tax DUE JUNE 15 2394.84 PULL MAW f j5 bUL A-hIL'di tss l `., 4789.68 THE TREASURER'S OFFICE IS REOUIRE.IU BY LAW TO SEND THE TAX NOTICE TO THE OWNER OF RECORD. IF YOUR TAXES ARE PAID BY A DENVER COCA-COLA BOTTLING CO MORTGAGE COMPANY KEEP THIS NOTICE FOR YOUR RECORD.IF YOU HAVE SOLD THIS PROPERTI PLEASE FORWARD THIS NOTICE TO THE 3825 YORK STREET NEW OWNER OR RETURN TO THIS OFFICE MARKED"PROPERTY SOLD" DENVER,CO 80205 Please see reverse side of this form for additional information. TAX NOTICE RE-TAINT Of' PORTION FOR YOUR RECORDS. The treasurer Is not responsible for erroneous payments.II in doubt Unpaid poor year taxes. please check with your mortgage holder to determine who is to make the has payment. Failure to do so could result in delayed 1997 Contact County Treasurer's office immediately if a processing of your account. TAX YEAR number appears above_ _ Y0URCANCELI u CHECK IS RETURN THIS COUPON FOR SECOND HALF PAYMENTS DUE BY JUNE 15 YOURBEST EI ElP AND SAVES YOUTAXDOLLARS.10 </\ 2nd Half Coupon /\OBTAIN A RN'EII YOUU MUST RETURN MIS.COPY AND CHECK HERE J RETURN THIS COUPON WITH PAYMENT TO: ART WILLIS _SCHEDULE X I IIIIIIII III HIM IIIII IIIII IIIII IIIII IIII IIIII IIII WELD D COUNTY TREASURER P0002021 PO.GREELEY,CO 80632-0458 TAX AMOUN r 2394.84 DENVER COCA-COLA BOTTLING CO PROPERTY 3825 YORK STREET OWNI Fl DENVER,CO 80205 OF TOTAL RECORD AMOUNT COLLECTED PAID BY The treasurer is not responsible for erroneous payments.If 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 could result in delayed TAX YEAR 1997 Contact County Treasurer's office immediately II a processing of your account. number appears above. YOUR CANCFUEDCHECK IS RETURN THIS COUPON WITH FIRST HALF OR FULL PAYMENTS YOUR BEST RECEIPT.AND SAXES YOU IRE DOLLARS. Full Payment Coupon or ist Half Coupon I IN TO OBTAIN A RECEIPT.YOU OU MUST RETURN THIS COPY ANDCHECK HERE. J RETURN THIS COUPON WITH PAYMENT TO: SCHEDULEX ART WILLIS IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIHIIIIIIIIIIIIIIIIIIIII PO.WELBO°45BTYTREASURER P0002021 GREELEY,CO 80632-0458 FIRST HALF AMOUNT r-I 2394.84 DUE BY MARCH 2 l OR FULL AMOUNT 4789.68 DENVER COCA-COLA BOTTLING CO DI lF BY APRIL 30 ❑ PROPERTY 3825 YORK STREET OWNER DENVER,CO 80205 OF TOTAL RECORD AMOUNT COLLECTED PAID BY MI" imiHIWC(C. TO: Mike Sampson, Weld County Assessor's Office FROM: Bruce Barker, Weld County Attorney eDATE: 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 cove:- schedule numbers P0002021, P0011709, and P0012729. The company argues 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 tile 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 T. Barker Weld County Attorney BTB/db:Memo/Cc ke.wpd Attachment 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 ARTICLE 3. EXEMPTIONS thousand five hundred dollars or less. CREDIT(S) Current through all 1998 Second Regular Session laws 1998 Electronic Pocket Part Update § 39-3-119.5. Personal property-- Added by Laws 1996, HB.96-1267, ss 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 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 $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, Addresssand 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 2-8fi' 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, C.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 �` CLERK TO THE BOARD PHONE (970) 356-4000, EXT.4218 WIlD FAX: (970) 352-0242 P.O. BOX 758 Q' 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 fora 41/11k00 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, • 494//tteg? Donald D. Warden Clerk to the Board / p r � Y By: r K ' �. ,,;> get uty Cleft< to the B rd cc: Assessor County Attorney 7 'TV• Hello