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COLORADO
July 31, 1997
GREELEY PUBLISHING COMPANY
DBA/GREELEY TRIBUNE
PO BOX 1138
GREELEY, CO 80632
Dear Petitioner(s):
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT.4225
FAX: (970) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
Parcel No.: 096105303019 PIN No.: P0002786
Based upon information furnished to the Weld County Board of Equalization, we understand that
you have withdrawn the petition challenging the valuation of the above PIN number. Please be
informed that a withdrawn petition precludes any further challenge to the valuation of the above PIN
number for this assessment period. Therefore, the Board of Equalization took no action on your
petition and the assessed value remains as set by the Assessor.
Very truly yours,
BOARD OF EQUALISATION
�iteth
Donald D. Warden
Clerk to the Board
BY.
Carol A. Harding
Deputy Clerk to the Board
cc: Warren Lasell, Assessor
Karen Bishop, Palmer -Kern, Agent
971548
AS0038
JUL 21 '97 00:40 GREELEY TRIBUNE 303 352 0211
P.22
ilePAA
NOTICE OP AD.7OOT'MEN1'
GR 4500 ME 24
dl *t',?QN,'R31Y3:05-D5.65 SITU$; 502 8
AV GRERIZY 00DOO PARCEL,
OWNER:' GREELEY Ptf8LX8Nxam CbWPAWy
GREELEY PuBLIEREN0 COMPARE
DBA/Opa'ELEY TRIEW2
P'O SOX 1138
GREELEY, Co 00831
07/09/1097
I
.LOO 7391
PARCEL 096105303019
ACCOUNT P0002706
TEAR 2997
OFFICE OF COUNTY ASSESSOR
, 1400 NORTH 17th AVE.
GREELEY, Co 80631
PHONE (470) 353-3845, EXf. 3650
Thoappratsai eel= of property_ IS AsSodon.thcapptopriata.cosuidersdioanflhe appraachauo_valuo_rsltuim¢ by lgwAEsG+?es determined
;.lba1har
your property should be included In the following tmegory(ies):
r�..... .
If your touter** is the amount ofyour property tax, total taking authorities (county, city, fire protection, and other special districts) hold budget
hearings In the fall. Please refer to your tax hill or ask your Au'esret for a listing of these districts, and plan to attend these budget hearings.
The Assessor has carefully studied a0 available information, giving particuleranontion to the specifics included on your protest and has determined the
valuation(s) assigned to your property. The reasons for this dcfcminatlon of value are:
YOUR PERSONAL PROPERTY ACCOUNT HAS BEEN ADJUSTED FOR 1997.
PROPERTY CLASSIFICATION
•
--......... _:_.:..-__--._...__,...__—PBYOR.9'Q&C.VIEIV
PETITIONER'S
ESTIMATE
OF VALUE
ASSESSOR'S VALUATION
ACTUAL ;VALUE
ACTUAL VALUE.
..IIETE$.RE VI.,.
LAND
DIPS
D
1199102
0
1199101
TOTALS. S
S
if you disagreewith the Amasser's decision, you have the right to appeal to the County Board of Equalization for further considoration, 39-8-
104(1)(e).C_Its. Prelate sea the back of this form far detailed information on Cling your appeal,
gy.
t9-DPf-AR
Form PR4014i/94 ADDITIONAL. INFORMATION ON REVERSE SIDE
WARRRNL. LASELL
WELD COUNTY ASSESSOR
6710915Q97
DATE
PALMER-KERN
July 17, 1997
Weld County Board of Equalization
915 10th Street
PO Box 758
Greeley, CO 80632
RE: Greeley Publishing Company ID P0002786
The Honorable Board:
Please accept this letter as a formal appeal of the Weld County Assessor's decision on the above
referenced account. We have submitted a revised/corrected filing to the Assessor's office and
would expect to resolve all issues.
Sincerely,
Karen S. Bishop
President
cc: Tom Krugh — Greeley Tribune
MACHINERY & EQUIPMENT VALUATION SERVICES
121 N. Harrison Ave. • Lafayette, Colorado 80026 • (303) 666-4344 Fax (303) 661-9459
PALMER-KERN
July 15, 1997
Personal Property Department
Weld County Assessor's Office
1400 N 17th Avenue
Greeley, CO 80631
RE: Greeley Publishing ID # P0002786
To Whom It May Concern:
CO)
Palmer -Kern has been retained by Greeley Publishing dba Greeley Tribune to act as
their representative in the matter of personal property taxation for the 1997 tax year.
The required letter of authorization is on file in your office..
In accordance with Colorado State assessment procedures, personal property has
been listed and valued separately from real property. Personal property is defined as
everything which is the subject of ownership and which is not included within the term
"real property". Personal property includes machinery, equipment, and other articles
related to a commercial or industrial operation which are either affixed or not affixed to
the real property for proper utilization for such articles.
Personal property is easily distinguishable from real estate improvements, however
some interpretation may be needed in distinguishing personal property from real
property fixtures.
Fixtures are defined by Colorado State Statue as:
...those articles which, although once movable chattels, have become an
accessory to and a part of real property by having been physically
incorporated therein or annexed or affixed thereto.
MACHINERY & EQUIPMENT VALUATION SERVICES
121 N. Harrison Ave. • Lafayette, Colorado 80026 • (303) 666-4344 Fax (303) 661-9459
"Fixtures" includes systems for the heating, air conditioning, ventilation, sanitation,
lighting, and plumbing of such buildings.
The Colorado Division of Property Taxation draws a distinction between personal
property and fixtures as evidenced by the following:
"Fixtures" does not include machinery, equipment, or other articles related to
a commercial or industrial operation which are affixed to the real property for
proper utilization of such articles.
After reviewing the definitions of personal property and fixtures, we have carefully
segregated all such property. A complete listing of all personal property and its cost is
presented in this report.
The following are the investigative steps that were used to arrive at our final value.
1. Obtain copies of the company's detailed fixed asset listings.
2. Review and analyze the company's records.
3. Contact manufacturers, distributors and sales companies to identify current
value of assets.
4. Review assessment categorization of assets and do a comparison with
industry trends.
5. List assets as to their type and use, listing by year of acquisition,
historical cost and recommended economical life.
6. Apply the trending, depreciation and base year indices recommend by
the Colorado Division of Property Taxation and used by local taxing
authorities to arrive at the "actual value" for the 1997 tax year.
Personal property of the subject includes all quality control equipment, production, test,
and finishing equipment, as well as office equipment used in the administration of the
facilities operation, and any mobile equipment used on site and not subject to SME
licensing.
In accordance with Colorado State Statutes, the Division of Property Taxation's
recommendations, and in keeping with the method of application used by Weld County,
and having the necessary components of original cost and age, the Cost Approach has
been determined and utilized by us as the basis to value the subject property with the
Sales Comparison Approach being used as a check on reasonableness of the Cost
Approach. The value of each item of fixed and mobile personal property has been
determined in accordance with the age of the asset and the normal useful life for
assets of that type and usage. Where physical condition warranted, deprecation
factors were increased and where necessary, functional, technological and economic
obsolescence was applied to reflect the Fair Market value of the property.
We have completed a physical inspection and analysis of the assets in place at 501 8'h
Avenue, Greeley, Colorado and are submitted to your office The assets are in
chronological year order with the historical installed cost and recommended economic
life for the type and usage of the equipment.for review and new revised listing of the
assets owned and used by Greeley Publishing.
As is the case with many companies, fixed asset listings are not always updated with
retire and or disposed of assets removed from the books. In the case of Greeley
Publishing, the records are hand written ledgers that are kept by the Corporate offices
and have many assets that are no longer owned or on site in Greeley.
All computer equipment is kept on a separate ledger as Publishing Enterprise Systems
which is Corporate office. These assets are to be valued, as have been in the past,
with Greeley Publishing.
Based on the standard and customary valuation procedures, we have determined the
actual value for 1997 to be:
$987,700
Nine Hundred Eighty Seven Thousand Seven Hundred
Thank you for your attention in these matter. If you have any questions regarding the
enclosed, please contact our office.
Sincerely,
Karen S. Bishop
cc: Tom Krough — Greeley Publishing
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ACCOUNT TOTAL
PUBLISHING ENTERPRISE SYSTEMS
LEASED COMPUTER EQUIPMENT
GREELEY TRIBUNE - ID # P0002786
YEAR
DESCRIPTION COST YEAR TOTAL ACTUAL
1993 MACINTOSH 14" COLOR MONITOR 310.00
1993 MACINTOSH 14" COLOR MONITOR 310.00 41,840.25 7,950
1994 HP SCANJET IIP FLATBED SCANNER
1994 MAC POWERBOOK 160
1994 GLOBAL VILLAGE GOLD MODEM
1994 4MB MEMORY UPGRADE FOR POWERBOOK 160
1995 MDS 170 MB ZERO FOOTPRINT HARD DRIVE
1995 540 MB QUANTUM HARD DRIVE FOR MAC IIVX
1995 16 MB RAM UPGRADE FOR MAC IIVX
1995 US ROBOTICS V.34 MAC & FAX MODEM
1995 ASANTE 10 BASE T ETHERNET HUB
1995 ASANTE 10 BASE T ETHERNET CARD
1995 MAGNAVOX 14" COLOR MONITOR FOR 630
1995 8MB SIMM FOR QUADRA 630
1995 MAC QUADRA 630, 500MB HD
1995 OKIDATA 1000 FAX
1995 WYSE-60 WHITE 14" TERMINAL
1995 101 KAY ASCII KEYBOARD
1995 2 WAY DATA SWITCH BOX
1995 WYSE-60 WHITE 14" TERMINAL
1995 101 KEY ASCII KEYBOARD
1995 MULTITECH MODEM FOR PBS SYSTEM INTERG
1996 WYSE WY -60 WHITE 14" TERMINAL
1996 ADESSO SOFT TOUCH PLUS EXTENDED KEYBOARD
1996 APPLE 1705 17" COLOR MONITOR
1996 POWER PC 7500; 16MB RAM; IGBHD, CDROM
1996 16 MB MEMORY UPGR. FOR POWER BOOK 7500
1996 LAPIS DUAL -PAGE GRAYSC. MONOCHR. DISPLAY
1996 FAST SWITCH 10/100FAST/SW. ETHERWHUB
1996 MAC SE/30 FOR CIRCULATION DIRECTOR
1996 10/100 BASE T FAST ETHERNET ADAPTER
1996 IOMEGA ZIP DRIVE
1996 PRINCETON GRAPHICS COLOR MONITOR
1996 PRINCETON GRAPHICS COLOR MONITOR
1996 PRINCETON GRAPHICS COLOR MONITOR
1996 PRINCETON GRAPHICS COLOR MONITOR
1996 PRINCETON GRAPHICS COLOR MONITOR
1996 PRINCETON GRAPHICS COLOR MONITOR
1996 PRINCETON GRAPHICS COLOR MONITOR
1996 ASANTE I0BASE FRIENDLY NET ETH TRANSCVR
1996 LASERWRITER PS 4/600 LASER PRINTER
1996 4MB MEMORY MODULE FOR PS 4/600
1996 MACALLY EXTENDED KEYBOARD FOR MACINTOSH
1996 MACALLY EXTENDED KEYBOARD FOR MACINTOSH
1996 PWRPC 7200/75;8MBRAM;500MBHD
1996 PWRPC 7200/75;8MBRAM;500MBHD
529.00
1,395.00
299.00
172.95 2,395.95 815
262.95
292.95
569.95
278.95
189.00
89.00
292.95
345.00
1,086.00
1,408.01
374.50
107.00
26.75
350.00
115.00
517.00 6,042.06 3,323
313.62
49.95
804.00
3,024.00
479.00
500.00
3,695.58
575.00
329.00
199.95
375.00
375.00
375.00
375.00
375.00
375.00
375.00
39.00
899.00
269.00
89.00
89.00
1,363.00
1,363.00
PUBLISHING ENTERPRISE SYSTEMS
LEASED COMPUTER EQUIPMENT
GREELEY TRIBUNE - ID # P0002786
YEAR
DESCRIPTION COST YEAR TOTAL ACTUAL
1996 PWRPC 7200/75;8MBRAM;500MBHD
1996 PWRPC 7200/75;8MBRAM;500MBHD
1996 PWRPC 7200/75;8MBRAM;500MBHD
1996 PWRPC 7200/75;8MBRAM;500MBHD
1996 WGR SERVER 8150;16MB RAM;1BGHD
1996 ASANTE 10/100 BASE T FAST ETHERNET CARD
1996 POWERBOOK 520 W/4MB UPGRADE
1996 MULTITECH MMH904C MUXES
1996 MULTITECH MT2834BA MODEM
1996 X814A 5.0 GIG 8MM TAPE BACKUP DRIVE TAPE B/U ORIGINALLY FROM SDN 8/94
1996 4.3GB QUANTUM ATLAS EXT. DRIVE
1996 4.3GB QUANTUM ATLAS EXT. DRIVE
1996 SPARC 20(/1 W/2 2.1GB HD, FLOPPY
1996 8MM TAPE DRIVE
1996 MAC INNO VISION 15" MONITOR, KEYBOARD
1996 10 -MEGABYTE MEMORY MODULE POWERBOOK
1996 CANON MICROPRINTER 90 -RECONDITION
1996 LASERWRITER PS4/600
1996 EO15 PRINCETON GRAPHICS 15" COLOR MONTR
1996 4 -MEGABYTE RAM UPGRADE LASERWRITE 4/600
1996 JAZ 1 -GIG EXT REMOVABLE MEDIA SCSI DRIVE
1996 POWER MAC 7200/75 8/500/CD
1996 KODAK DC50 DIGITAL CAMERA
1996 AC POWER ADAPTER FOR KODAK DC50
1996 16 -MEGABYTE PCMCIA MEM FLASH CARD
1996 NIKON SUPERCOOLSCAN 35MM FILE SCANNER
1996 WYSE 60 TERMINALS W/KEYBOARD
1996 ASANTE FAST PCI 100BASE-T ETHERNET CRD
1996 POWERMAC 8500/150; 16-MEG RAM 1GIG
1996 1 MEGABYTE VRAM UPGRADE;2 @59.95
1996 16 -MEGABYTE MEM UPGRADE, 2 @125.00
1996 ADESSO SOFT TOUCH PLUS EXT KEYBOARD
1996 SONY MULTISCAN 200SF 17" COLOR MONITOR
1996 10 -MEGABYTE UPGRADE FOR POWERBOOK 180
1996 CATALYST 2800 25 -PORT ETHERNET SWITCH
1996 8 -PORT 100 BASE -TX MODULE FOR CATALYST 28
1996 8 -PORT 100 BASE -TX MODULE FOR CATALYST 28
1996 APPLE 15" MULTISCAN COLOR MONITOR
1996 MINOLTA 5400 RECONDITIONED COPIER
1996 IOMEGA 100MB ZIP DRIVE
1996 MACALLY EXT. KEYBD
1996 MACALLY EXT. KEYBD
1996 PRINCETON GRAPHICS EO15 MONITOR
1996 PRINCETON GRAPHICS EO15 MONITOR
1996 POWERPC7200,500MBHD,8MB
1996 POWERPC 7200, 500MBHD, 8MB
1996 FARALLON STARLET 10BASET 8PORT HUB
1996 PERFORMA 475 W/MONITOR AND RAM
1996 MULTITECH MMH904C MUXES
1,363.00
1,363.00
1,363.00
1,363.00
3,095.00
334.00
1,208.50
1,532.29
997.28
4,400.00
965.00
965.00
15,879.00
2,634.00
437.95
359.00
6,390.00
952.94
379.00
285.14
504.95
990.79
781.00
68.00
237.00
1,994.00
481.50
204.00
3,024.00
119.90
250.00
49.00
810.00
339.00
3,135.91
1,941.00
1,941.00
458.76
2,255.00
199.95
89.00
89.00
375.00
375.00
1,363.00
1,363.00
149.95
1,482.90
1,532.29
PUBLISHING ENTERPRISE SYSTEMS
LEASED COMPUTER EQUIPMENT
GREELEY TRIBUNE - ID # P0002786
YEAR
DESCRIPTION COST YEAR TOTAL ACTUAL
1996 MULTITECH MT2834BA MODEM
1996 XANTE ACCEL-A-WRITER 8200, 48MB
ACCOUNT TOTAL
997.28
6,756.00 97,329.38 74,944
451,156.75 132,524
PALMER-KERN
July 29, 1997
Weld County Board of Equalization
915 10th Street
P. O. Box 758
Greeley, CO 80632
RE: Greeley Publishing Company
Parcel No. 096105303019 PIN No. P0002786
The Honorable Board:
We have been notified regarding the hearing date for the above referenced account. We will be unable to
attend this scheduled hearing in person but appreciate the Boards review of the documentation previously
submitted by our company to the Assessor's office. We have discussed this appeal with representatives of
the Assessor's office and will continue to work with them to resolve the issues.
Sincerely,
Karen S. Bishop
President
MACHINERY & EQUIPMENT VALUATION SERVICES
121 N. Harrison Ave. a Lafayette, Colorado 80026 • (303) 666-4344 Fax (303) 661-9459
fiaavn
Willie
COLORADO
July 23, 1997
GREELEY PUBLISHING COMPANY
DBA GREELEY TRIBUNE
P.O. BOX 1138
GREELEY, CO 80632
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT.4225
FAX: (970) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
Parcel No.: 096105303019 PIN No.: P0002786
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of Friday, August 1, 1997, at or about the
hour of 1:30 p.m., to hold a hearing on your valuation for assessment. This hearing will be held at
the Weld County Centennial Center, 915 10th Street, Greeley, Colorado, in the First Floor Hearing
Room. A number of hearings have been scheduled at this time; peitioners will be asked to sign in
with the Clerk upon arrival, and cases will be heard on a first come / first heard basis.
You have a right to attend this hearing and present evidence to the Board in support of your
petition. The Weld County Assessor or his representative will be present. The Board will make its
decision on the basis of the record made at said hearing, as well as your petition, so it would be
in your interest to have a representative present. If you plan to be represented by an agent or an
attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's
Office, an authorization for the agent or attorney to represent you. If you do not choose to attend
this hearing, a decision will still be made by the Board by the close of business on August 5, 1997,
and mailed to you on or before August 10, 1997.
Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15
minutes, of which you will be allowed 10 minutes for your presentation. Also due to volume, cases
cannot be rescheduled. It is imperative that you provide evidence to support your position. This
may include evidence that similar homes in your area are valued less than yours or you are being
assessed on improvements you do not have. Please note: The fact that your valuation has
increased cannot be your sole basis of appeal. Without documented evidence as indicated above,
the Board will have no choice but to deny your appeal.
971548
GREELEY PUBLISHING COMPANY - P0002786
Page 2
At least two (2) working days prior to your hearing the Assessor will have available, at your request,
the data supporting his valuation of your property.
Please advise me if you decide not to keep your appointment as scheduled. If you need any
additional information, please call me at your convenience.
Very truly yours,
BOARD OF EQUALIZATION
ildtch
Donald D. Warden,
Clerk to the Board
•
BY:
Carol A. Harding
Deputy Clerk to the Board
cc: Warren Lasell, Assessor
Karen S. Bishop, Palmer -Kern
Hello