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Home My WebLink About991999.tiff " Must be filed In duplleite and all questionit Waist be adiWered. Petitioners: Complete this side only. GREELEY , Colorado, JULY 28 • 19 9A City a Town lb The Honorable Board of Commissioners of WELD County Gentlemen: The petition of MOTHER EARTH INC AEC: whose mailing address is: 2500 29 ST SUITE FD1 GREELEY COLORADO 80631 City or Town ' Siaa. zip Code SCHEDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL P0018470 PERSONAL PROPERTY EQUIPMENT respectfully requests that the taxes assessed against the above property for the years A.D. 19 2L_, 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) SEE ATTACHED MILL LEVY .091660 19 97 19 Value Tax Value Tax Orig. 54,110 4,959.72 Abate. 54,110 4,959.72 _ Bal. 0 0 Therefore the petitioner requests that the taxes may be abated or refunded in the sum of $4,959.72 I declare,under penalty of perjury in the second degree that this petition,together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information and belief is true, correct and complete. Address 5801 W. llth Street, Suite 300 roman.. 970-336-1000 By _Daytime phone number Afloat Do. Every petition fir abatement or refund filed pursuant to section 39-10-ll4 shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six months of the date of filing such petition. 39-1-113(1.7), C.R.S. 991999 1, _. Complete Either Section I or Section II RESOLUTION OF COUNTY COMMISSIONERS Section 1: In accordance with 39-1-113(1.5) C.R.S., the commissioners of County authorize the assessor to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property. County Commission Resolution # The assessor and petitioner mutually agree to an assessed value of$ . for $ total tax for the year(s) 19 and an abatement/refund of $ oner' S nature Date Assessors 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) The assessor is recommending denial because this property and issue was addressed last year and based upon recommendations from the State Department of Taxation associated with that appeal . de feel the determination from the DPT last year is relevent to this abatement and the issues pretaining to the abatement are the same, as such nothing has changed that would alter this from the abatement and subsequesnt decision as it was last year. 7 .s l597AC : i, / By: 0J/116y WHERE S, The County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 4th _ day of August , A.D. 19 99 , at which meeting there were present the following members: Chair Dale K. Hall. and Commissioners George E_ Baxrer M 1 Celle_ 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 taxpayer and the Assessor of said County and said Assessor represented by Michael Sampson and taxpayer Mother Earth. Inc. (name) 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 concurs .. with the recommendation of (concurs or does not concur) the assessor and the petition be denied , and an abatement refund pet be a (approved or denied) (be a owed or not Towel.— on an assessed valuation. of $54.110.00 for $ 4,959.77 total tax for the year(s) 1997 . K#* i / airman of Board of County Commie-loners STATE OF COLORADO, 1 ss. County of Weld J I, Dona]d D. Warden , XXXit blx kXdittl X if7lyd Clerk 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 said Weld County, now in my office. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal •t_ nty, at _Greer=—CO__., this _ ll h day of �;�A.D. f -VI lS �f� er C L is c.t'' Zi By -ram' '-• NCI ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver, Colorado,_ 19 . The action of the Board of County Commissioners, relative to the within petition, is hereby 0 approved;❑ approved in part $_ 0 denied for the following reason(s) 11 CLERK TO THE BOARD PHONE (970) 356-4000, EXT.4218 FAX: (970) 352-0242 P.O. BOX 758 GREELEY, COLORADO 80632 C.. COLORADO July 14, 1999 Mother Earth, Inc. 2500 29th Street, Suite FD1 Greeley, CO 8063'1 RE: SCHEDULE NUMBER P0018470 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: PERSONAL PROPERTY EQUIPMENT. The meeting is scheduled for Monday, August 9, 1999, 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 tha: 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, Lu1k& . Donald D. Warden Clerk to the Board By: puty rk to t- and cc: Assessor County Attorney Mother Earth, Inc., 5801 West 11th Street, Suite 300, Greeley, CO 80634 Rpr 08 99 12: 28p CPAs-Suite 500 970-353-2946 P- 2 RICHARD J. BARTELS CERTIFIED PUBLIC ACCOUNTANT BANK ONE PLAZA 822 SEVENTH STREET, SUITE 500 GREELEY. COLORADO 80631 (970) 353-2727 FAX (970) 353-2946 April 8, 1999 To Whom it May Concern: I am the independent Certified Public Accountant for Mother Earth, Inc. Mother Earth terminated all business activity on December 31, 1996. All equipment was sold immediately thereafter. Sincerely, o Richard J. Bartels RJB/lcf The retail store operated by Mother Earth, Inc. (Gallery Green) was closed on December 31, 1996. Gallery Green ceased operations and its final day of business was December 31, 1996 (see attached letter from Richard Bartels, CPA). The remaining merchandise and fixtures were sold at auction thereafter. We are requesting an abatement of assessed taxes for 1997. MOTHER EARTH, INC. 5801 West 11th Street, Suite 300 Greeley, CO 80634 (970) 336-1000 April 8, 1999 Weld County Assessor PO Box 458 Greeley, CO 60632-0458 Re: Petition for Abatement of taxes P'0018470 Dear Weld County Assessor: The above referenced Petition for Abatement of Taxes was approved by Weld County on September 28, 1998 and disapproved by the State of Colorado on November 10, 1998. We have learned that another company— Milliken Early Potato — submitted a petition for abatement that was approved by both Weld County and the State of Colorado. This company had the same set of circumstances as Mother Earth. Therefore, we are re-submitting the Petition for Abatement of Taxes for Weld County's reconsideration. I would also request that this letter accompany the documents that are eventually forwarded to the State of Colorado for approval. Very truly yours, Linda Naticchioni on behalf of Mother Earth, Inc. oF•co� Colorado Department of Local Affairs Aw _\ DIVISION OF PROPERTY TAXATION Fe ti _ •9 " "o Mary E. Huddleston G� ♦ Property Tax Administrator Roy Romer Governor November 10. 1998 Mother Earth, Inc. 2500 29th Street, Suite FD1 Greeley, Colorado 80631 RE: Abatement Petition 1997 Personal Property Taxes Weld County Schedule Number P0018470 DPT Number 62-98-060 Please be advised that I have disapproved the above petition in the amount of $4,959.72 for property tax year 1997. Your business closed on December 31. 1996. but the personal property assets were not sold until early in 1997. According to 39-5- 104.5(1) . C.R.S. . "On and after January 1, 1996, personal property shall be valued as of the assessment date, and the tax shall apply for the full assessment year without regard to any destruction, conveyance, relocation, or change in tax status occurring after the assessment date. The owner of taxable personal property on the assessment date shall be responsible for the property tax assessed for the full property tax year without proration. " Because you still owned this property on the assessment date, you are liable for the taxes due. You have the right to appeal my decision. You may file an appeal with the Board of Assessment Appeals within thirty (30) days from November 10. 1998, which is the date of my disapproval . Appeal forms and instructions may be obtained from: RECEIVED Board of Assessment Appeals Department of Local Affairs NOV i 0 1998 1313 Sherman Street, #315 Denver, Colorado 80203 (303) 866=5880 WELD COUNTY ASSESSOR Greeley, Colorado • Et na 13'13 Sherman Street, Room 419, Denver, CO 80203, (303) 866-2371 '��% TDD (303) 866-5300 FAX (303) 866-4000 E-MAIL mary.huddleston@state.co.us Page 2 Mother Earth, Inc. 2500 29th Street. Suite FD1 Greeley. Colorado 80631 If you have any questions , please contact Diane Champney at (303)866-2134. Sincerely. Mary E. Huddleston Property Tax Administrator cc: Weld County Assessor Weld County Treasurer MEH:DCC:dcc G:\DCHAMPNE\ABATE\LETTERS\PERSPROP\MOTHEREA.DOC T00'3Jtid 9£:L60S£0L6 617:4T 86. vz mflf .,UPDATE SERVICE RECORDS: ADD CHANGE DELETE END 'CHANGE EXISTING SERVICE RECORDS „PENTAMATION - -- 07/24/98 BUSINESS NUMBER 1014-10039 MOTHER EARTH SERVICE STAX SALES TAX STATUS C DATE OPENED 01/01/1991 DATE CLOSED 04/09/1997 JDEPOSIT 0.00 DEPOSIT ID DEPOSIT DATE LEVEL PAY BALANCE 0.00 GROSS RECEIPTS 0.00000 4/BOND AMOUNT/EXP INSURANCE EXP ENTER Y IF ALL ARE CORRECT OR N TO REENTER A - ACTIVE / I - INACTIVE / C - CLOSED a DISPLAY BUSINESS RECORDS: DISPLAY EXIT 'DISPLAY BUSINESS RECORDS {' PENTAMATION BUSINESS NUMBER 1014-10039 TOTAL DUE -0.01 BUSINESS NAME MOTHER EARTH SERVICE ADDRESS 2300 29TH ST. APT GREELEY CO ZIP 80631 -0000 BILLING ADDRESS PROPERTY ID 2500 W 29T ST. BUSINESS CODES 010 014 D4 I R PHONE 303330569900000 GREELEY CO CONTACT 80631-0000 CYCLE 9 TAX N PENALTY N PRODUCT PET SHOP UNAPPLIED CREDIT 0.01 CARRIER ROUTE SERVICE TITLE BILL REF DATE BILLED PAID DATE PAID STAX STAX STAX S7042ORTRN 04/02/97 0.00 0.00 04/30/97 STAX STAX STAX 97032ORTRN 03/05/97 0.00 0.00 „ STAX STAX STAX 970230RTRN 02/225/97 723.32 723.32 02/24/97 ' STAX STAX STAX 97022ORTRN 02/13/97 65. 32 65.32 02/24/97 STAX STAX STAX 970120RTRN 01/07/97 3739. 21 3739.21 01/24/97 E-END / N-NEXT / H-HISTORY / S-SERVICE / 0-OWNER / R-REVIEW PRESS ESCAPE TO END DISPLAY T0'd 82,60TS£9 CI WONd WdTS:ZO 866T-bZ-LO JUL-30--1999 FNI 03: 13 PM BAIAA OIL, INC. FAX NO. 19703463777 P. 01 5015 Ingersoll Place,Boulder,CO 80303 970-336-1000 KEITH M. CROUCH. ESQ. 303-444-4515 970-346-3777 fax 303-444-5624 fax Fax To: Dot.scite p. LOA-re From Keith NI.Crouch Fare • a5a - o y-a Pages: r7 Phone_ Date; q-Jo_q q Re: M oThe1t , ►NC-- CC; U Urgent la For Review. 0 Neese Comment a Please.Reply_ a Please Iteeycle •C•rwmeas: • • CONFlDENTU%L The information contained in this facsimile message is intended only for the use of the individual or entity named above. 7you have received this communication in error, please immer8aley.notffy us by telephone and destroy this original message. Thank you! JUL-30-1999 FRI 03:19 PM BATAA OIL, INC, FAX NO. 19703463777 P. 17 Attachment 7 0712719911:17AM DELINQUENT TAX NOTICE Bill#:1 Page:1 SCHEDULE NO:P0018470 WELD COUNTY TREASURER ASSESSED TO: Arthur L.Willis II MOTHER EARTH INC P.O.Box 458 Greeley,CO 80632 5801 W 11TH ST#300 (970)353-3845 ext.3290 GREELEY,CO 80634-4802 LEGAL DESCRIPTION: GR 17621-D TR 4 GALLERY GREEN ANNEX 24 5 66 SECT,TWN,RNG:24-05-66 SITUS:2500 W 29 ST GREELEY PARCEL: PARCEL: 095924100069 SITUS ADD: 2500 W 29 ST GREELEY TAX YEAR CHARGE! TAX AMOUNT INT AMOUNT ADV,PEN,MISC TOTAL DUE 1997 ADV 0.00 0.00 10.00 10.00 1997 DCLPEN 50.00 0.00 0.00 50.00 1997 TAX 4,959.72 793.56 0.00 5,753,28 TOTAL TAXES 6,813.28 TAX YEAR ASSESSMENT ASMT AMOUNT INT AMOUNT ADV,PEN,MISC TOTAL DUE TAX YEAR TAX LIEN SALE TLS AMOUNT INT AMOUNT REDEMPT FEE TOTAL DUE TOTAL STATEMENT 0.00 GRAND TOTAL DUE GOOD THROUGH 08/31/1999 5,813.28 ADVERTISING CHARGES ARE ADDED TO ALL DELINQUENT TAXES NOT PAID BY SEPTEMBER 1, 1999. DELINQUENT PERSONAL PROPERTY IS SUBJECT TO DISTRAINT, SEIZURE AND SALE AFTER OCTOBER 1, 1999. TAXES ARE NOW DELINQUENT. PLEASE REMIT PAYMENT IMMEDIATELY. INVOiCt AMUUi41 ��.------ INVOICE DATE , COST CENTER AMOUNT ACCT.4h Lam....•-_..--..--•-- -----------.__._---_-----_____DETACH HERE DELINQUENT TAX NOTICE REMITTANCE COUPON MAKE CHECKS PAYABLE TO: WELD COUNTY TREASURER Off you want a receipt.please check this box. Arthur L.Willis II P.O. BOX 458 QCheck this box for address correction.Make changes below. GREELEY,CO 80632 TO MAIL PAYMENT USE ENCLOSED ENVELOPE. MAKE IN PERSON PAYMENTS AT 1400 N 17TH AVE,GREELEY. SCHEDULE NO:P0018470 MOTHER EARTH INC TAX AMOUNT DUE: 5,813.28 PAYMENT DUE BY:08/31/1999 5801 W 11TH ST#300 GREELEY, CO 80634-402 JUL-30-1999 FRI 03: 19 PM BATAA OIL, INC. FAX NO. 19703463777 P. 16 sit t ,e Attachment 6 CLERK TO THE BOARD PHONE (970)356-4000, EXT.421 B FAX: (970)352-0242 P.O. BOX 758 �r. GREELEY, COLORADO 80632 COLORADO July 14, 1999 Mother Earth, Inc. 2500 29th Street, Suite FD1 Greeley, CO 806:31 RE: SCHEDULE NUMBER P0018470 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:PERSONAL PROPERTY EQUIPMENT. The meeting is scheduled for Monday, August 9, 1999, 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, Awe Ala Donald D. Warden Clerk to the Board • By:. 9 puty C,I rk to th and cc: Assessor County Attorney Mother Earth, Inc., 5801 West 11ih Street, Suite 300, Greeley, CO 80634 JUL-30-1999 FRI 03: 13 PM BATAA OIL, INC. FAX NO. 19703463777 P. 15 Apr 00 99 12: 28p CPAs-Suite SOO 970-353-2946 p. 2 RICHARD J. BARTELS CERTIFIED PUOUC ACCOUNTANT BANK ONE PLAZA 822 SEVENTH STREET, SUITE 500 GREELEY, COLORADO'80631 (970)353-2727 FAX 1970)353-2946 April 8, 1999 To Whom it May Concern: I am the independent Certified Public Accountant for Mother Earth, Inc. Mother Earth terminated all business activity on December 31, 1996. All equipment was sold immediately thereafter. Sincerely, 1C4.1/lc.. i c e, Richard J. Bartels RJB/Icf JUL-30-1999 FRI 03: 19 PM BATAA OIL, INC. FAX NO, 19703463777 P. 14 The retail store operated by Mother Earth, Inc. (Gallery Green)was closed on December 31, 1996. Gallery Green ceased operations and its final day of business was December 31, 1996 (see attached letter from Richard Bartels, CPA). The remaining merchandise and fixtures were sold at auction thereafter. We are requesting an abatement of assessed taxes for 1997. JUL-30-1999 FRI 03: 19 PN BATAA OIL, INC. FAX NO, 19703463777 P. 13 Complete Either Section 1 or Section II M a RESOLUTION OF COUNTY COMMISSIONiIRS Section 1:In accordance with 39-1-113(13)C.R.S., the commissioners of `! County authorize the assessor to review petitions for abatement or refund and to Bettie by written mutual agrcpnon any such petition for abatement or retied in an amount of one thousand dollars or less per tract, panel,or lot of land or per schedule of omens!property. County Commission Resolution The assessor and petitioner mutually agree to an assessed value of S for S total tax for the year(s) 19 and an abatement/refund of S . nos Asada alas can If Section I V not complete and/or If petition Is for more than SIPS,Section II must be completed. Section II: Assessors's recommendation: • 0 approved;0 approved in part S 0 denied for the following reason(s) By: AarwN Dar.Avaaw WHEREAS. The County Commissioners of County. State of Colorado, at a duly and IawMty called regular meeting held on the day of _, A.D. 19—, at which meeting them were present the following members: 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 and taxpayer Pao* own being present; and 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 with the recommendation of Inn.don ama toga.) the assessor and the petition be tamaa m oars pi and an abatement refund P.Masi et d e s d) on an assessed valuation of S. for S total tax for the year(s) 19_ Chaim=of Bova of away Ca..Yamnen STATE OF COI.ORADO, 1 see, County of ) 1, , County Clerk and Ex-officio Clerk of the Board of County Commissioners In and for the County of State of Colorado. do hereby amity that the above and foregoing order is truly copied from the records of the proceedings of the Board of County Commissioners for said County, now in my office. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the scat of said County, a[ _, this _ day of , A.D. 19 come an By ewer' ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver, Colorado, 19 . The action of the Boant of County Commissioners, relative to the within petition, is hereby 0 approved;0 approved In pert S 0 dented for the following reason(s) JUL-30-1999 FRI 03:1B PM BATAA OIL, INC. FAX NO. 19703463777 P. 12 Mum be 11tsd In duplicate and all question.Must be enswemd. Petitioners: Complete Udr:side only. GAHELET esti.. Colorado, JULY 28 , 19$9— Tb The Honorable Board of Commissioners of WELD County Gentlemen: The petition of— MOTHER EARTH INC whose mailing address is: 2500 29 ST SUITE PD1 GREELEY —' Tw COLORADO 80631 ZIP as SCI RDULE NUMBER DESCRIPTION Ott PROPERTY AS LISTED ON TAX ROLL P0018470 PERSONAL PROPERTY EQUIPMENT respectfully requests that the taxes assessed against the above property for the years Al). 1932_, 19 am egosrnus,Illegal, or due to error in'valuation for the following reasons: Describe specifically the circumstances surrounding die Incorrect value or tax, including owner's estimate of value. (Attach Additional sheets if necessary) SEE ATTACHED MILL LEVY .091660 19 97 19 Value 'Lbx Vdue '1Lx Orig. 54,110 4,959.72 Abate, 54,110 4,959.72 Bat, 0 0 Therefore the petitioner requests that the taxes may be abated or refunded in the sum of$n,959.72 Ideclare.,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, met and complete. Address 5801 W. 11th Street, Suite 300 By re..+ . tw Daytime phone number 970 336-1000 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 of the date of filing such petition. 394113(1.7), GR.S JUL-30-1999 FRI 03:18 PM BATAA OIL, INC. FAX NO, 19703463777 P. 11 Attachment 5 MOTHER EARTH, INC, 5801 West 11th Street, Suite 300 Greeley, CO 80634 (970) 336-1000 April 8, 1999 Weld County Assessor PO Box 458 Greeley, CO 80632-0458 Re: Petition for Abatement of taxes P0018470 Dear Weld County Assessor: The above referenced Petition for Abatement of Taxes was approved by Weld County on September 28, 1998 and disapproved by the State of Colorado on November 10, 1998. We have learned that another company— Milliken Early Potato— submitted a petition for abatement that was approved by both Weld County and the State of Colorado. This company had the same set of circumstances as Mother Earth. Therefore, we are re-submitting the Petition for Abatement of Taxes for Weld County's reconsideration. I would also request that this letter accompany the documents that are eventually forwarded to the State of Colorado for approval. Very truly yours, ?&44 d 4 Ytd1a-C-t--L.r-sha., Linda Naticchioni on behalf of Mother Earth, Inc. JUL-30-1999 FRI 03:1B PM BATAA OIL, INC. FAX NO. 19703463777 P. 10 Page 2 Mother Earth, Inc. 2500 29th Street, Suite FD1 Greeley, Colorado 80631 If you have any questions, please contact Diane Champney at (303)866-2134. Sincerely. Mary E. Huddleston Property Tax Administrator cc: Weld County Assessor Weld County Treasurer HEHH:DCC:dcc G:\DCHAMPNE\ABATE\LETTERS\PERSPROP\HDTHEREA.DOC JUL-30-1999 FRI 03: 18 PM BATAA OIL, INC. FAX NO. 19703463777 P. 09 Attachment 4 ��oc Coc.p, Colorado Department of Local Affairs DIVISION OF PROPERTY TAXATION * 14 * Mary E. Huddleston r Property Tax Administrator *1876 * Roy Romer Governor November 10, 1998 Mother Earth, Inc. 2500 29th Street, Suite FD1 Greeley. Colorado 80631 RE: Abatement Petition 1997 Personal Property Taxes Weld County Schedule Number P0018470 DPT Number 62-98-060 Please be advised that I have disapproved the above petition in the amount of $4,959.72 for property tax year 1997. Your business closed on December 31, 1996, but the personal property assets were not sold until early in 1997. According to 39-5- 104.5(1), C.R.S. , "On and after January 1, 1996, personal property shall be valued as of the assessment date, and the tax shall apply for the full assessment year without regard to any destruction. conveyance, relocation, or change in tax status occurring after the assessment date. The owner of taxable personal property on the assessment date shall be responsible for the property tax assessed for the full property tax year without proration." Because you still owned this property on the assessment date. you are liable for the taxes due. You have the right to appeal my decision. You may file an appeal with the Board of Assessment Appeals within thirty (30) days from November 10, 1998, which is the date of my disapproval . Appeal forms and instructions may be obtained from: Board of Assessment Appeals Department of Local Affairs 1313 Sherman Street, #315 Denver, Colorado 80203 (303) 866-5880 Irmo 1313 Sherman Street, Room 419, Denver,CO 80203, (303) 866-2371 % TDD (303)866-5300 FAX (303) 866-4000 E-MAIL mary.huddleston@state.co.us JUL-30-1999 FRI 03: 18 PM BATAA OIL, INC. FAX NO. 19703463777 P. 08 i(Trott Attachment 3 � I � =;j�\ CLERK TO THE BOARD 1 L3 Jl!i PHONE (970) 356.4000, EXT.4218 I i J FAX: (970)352-0242 Ik\I Lip \ AUG 2 T I i P.O. BOX 758 GREELEY, COLORADO 80632 loptik1\ 1 COLORADO August 26, 199E Mother Earth, Inc. 2500 29th Street, Suite FD1 Greeley, CO 80631 RE: P0018470 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: PERSONAL PROPERTY EQUIPMENT. The meeting is scheduled for September 28, 1998, 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 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, Libtoidich Donald D. Warden Clerk to the Board By: . Ak(. �i(/.f��l><-SCd.... Dyputy Clerk to the Board cc: Assessor-W. Lasell County Attorney JUL-30-1999 FRI 03: 17 PM BATAA OIL, INC. FAX NO. 19703463777 P. 07 Complete Either Section I or Section II RESOLUTION OF COUNTY COMMISSIONERS Attachment 2 Section 11 In accordance with 39-1-113(1.5) C.R.S., die 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 propelty. County Commission Resolution B The assessor and petitioner mutually agree to an assessed value of S for tonal tax for the year(s) 19_ and an abatement/refund of S des' 9 hue MN 2flosoa 1p'Wni nab If Section I Is not complete and/or if petition is for more titan SI,000,Section II must be completed. Section II; Assessors's recommendation: ]� approved;❑ approved in port S ❑ denied for the following reason(s) Staff has verified. dratek 47A2j BY: dM,Manson WHEREAS,The County Commissioners of County, Slate of Colorado, at a duly and lawfully called regular meeting held on the day of , A.D. 19,_,_, at which meeting there were present the following members: 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 and taxpayer twee insist being present; and 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 (coact,.,aim as co.; with the recommendation of the assessor and the petition be , and an abatement refund rwwoedd de*rend) ebnoo•ve a a.,t,09.00 on an assessed valuation of S_ for S total tax for the year(s) 19—.. Cahinn of Doers a Camp Co,amiisi5non STATE OF COLORADO, ss. County of I, , County Clerk and Ex-oflicio Clerk of the Board of County Commissioners in and for the County of State of Colorado, do hereby certify that the above and foregoing order is tndy copied from the records of the proceedings of the Board of County Commissioners for said County, now in my office. IN WITNESS WHERFA:F, I have hereunto set my hand and affixed the seal of said County, at this day of , A.D. 19 Cmnty Oath By Omar 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;0 approved in part S 0 denied for the following reason(s) JUL-30-1999 FRI 03: 17 PM BATAA OIL, INC. FAX NO. 19703463777 P. 06 FORM I MO(aa-q.1) Permow FOR AaAraIENY OR REFUND OF TAZFa Attachment 2 • Must be filed In duplicate end an question,must be answered. Petitioners: Consplcte this side only. CRERLEY men., , Colorado, .IULY 28 1948 To The Honorable Board of Commissioners of Witt) County Gentlemen: The petition of MOTHER FARTN INC whose mailing address is: 2500 29 ST SUITE nil - GREELEY COLORADo sdpi Sims SCHEDULE NUMBER DESCRIPTION OF PROPERTY AS (k O� LISPED ON TA.II[:�tOI.[, "? P0018470 PERSONA[, PROPERTY EQUIPMENT •';i -i respectfully requests that the nixes assessed against the above property for the years A.D. 192.Z_, 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 valne. (Attach additional sheets if necessary) SEE ATTACHED MILL LEVY .091660 19 97 19 ltitlue 11x Value The Orig. 54,110 4,959.72 Abate. 54,110 4.959.72 Bel. 0 0 Therefore the petitioner requests that the taxes may be abated or refunded in the sum of 54,959.72 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. MAddress d2S2'v L�z 9 S F NO By N.rDaytime phone number I2D-330•,CG Py 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 of the due of filing such petition. 39-1-13(1.7),C.R.S. JUL-30-1999 FRI 03:17 PM BATAA OIL, INC. FAX NO. 19703463777 P. 05 Apr 08 99 12: 26p CPAs-Suite 500 970-353-2946 p. 2 Attachment 1 RICHARD J. BARTELS CEPTIP ea PUUUC ACCOUNTANT BANK ONE PLATA 822 SEVENTH STREET, sUITe 500 GREELEY, COLORAOO'80631 (970) 353-2727 FAX (970)353.2946 April 8, 1999 To Whom it May Concern: I am the independent Certified Public Accountant for Mother Earth, Inc. Mother Earth terminated all business activity on December 31, 1996. All equipment was sold immediately thereafter. Sincerely, Richard J, Bartels RJBgcf JUL-30-1999 FRI 03: 17 PM BATAA OIL, INC. FAX NO. 19703463777 P. 04 Early Potato case reached the same equitable conclusion that Weld County reached in the Mother Earth case. Based upon the result in Milliken, the COUNTY, not Mother Earth, initiated the resubmission of the Mother Earth Petition, and now that the taxpayer has spent additional time on the matter, the County has reversed the decision. Even if the result in the Milliken case is other than as reported to Mother Earth, the Board reached the correct, equitable decision in September, 1998. As you might imagine, the taxpayer is more than a little confused at the County's position_ The bottom line is this: taxpayers in similar situations should be treated the same. If a result contrary to the Mother Earth result was reached in Milliken, the Mother Earth result should be reversed and the tax, interest, and penalties should be abated. Please reconsider the Assessor's recommendation and APPROVE the Petition' of Mother Earth. Sincerely, Keith M. Crouch Attorney at Law JUL-30-1999 FRI 03: 17 PM BATAA OIL, INC. FAX NO. 19703463777 P. 03 5. The Petition of Mother Earth was recommended for APPROVAL by the Weld County Assessor and was APPROVED by the Board on September 28, 1998. (See Attachment 3). 6. On November 10, 1998, the Division of Property Taxation (the "Division") disapproved the previously approved Petition due to the technical statutory language of C.R.S. § 39-5-104.5(1)with respect to the ownership of the property on the Assessment Date. (See Attachment 4). 7. In spite of the inequitable result of assessing a tax against a liquidated business, Mother Earth elected not to appeal the decision of the Division to the Board of Assessment Appeals. 8. In March 1999, the Weld County Treasurer's Office contacted Mother Earth and suggested that Mother Earth resubmit the Petition for Abatement and on March 24, 1999, a representative of Mother Earth spoke directly with an employee of the Treasurer's office. Mother Earth was informed at that time that a set of facts and circumstances very similar to those of Mother Earth involving Milliken Early Potato resulted in an abatement of tax that was APPROVED by the Division. 9. Based upon the precedent of Milliken Early Potato, Mother Earth was encouraged by Weld County to resubmit its 1998 Petition for Abatement of the 1997 personal property tax. On April 8, 1998, Mother Earth resubmitted Its Petition as recommended by Weld County. (See Attachment 5). 10. On July 14, 1999, Mother Earth received a letter from the Board advising that the Assessor was recommending that the Board DENY the resubmitted Petition. (See Attachment 6). 11. On July 27, 1999, Mother Earth received yet another delinquent tax notice for a total of$5,813.28 that included$793.56 in interest and $50.00 penalties (See Attachment 7). Those are the facts. While Mother Earth did own the personal property on the Assessment Date, the property had no value to Mother Earth other than as an asset to assist in the winding up of its home garden business. It makes sense to assess the tax on personal property that has a "going concern° value to a taxpayer. However, it is punitive to assess a tax on property that has no such value. When presented with these facts, Weld County originally reached the logical conclusion to do the right thing and abate the tax. The Division, relying on the statutory technicality, reversed the County's decision in this case, but apparently in the Milliken JUL-30-1999 FRI 03: 16 PM BATAA OIL, INC. FAX NO, 19703463777 P. 02 Keith M. Crouch Mom"law '� �Idfj} ''l:�•,}'�"fili¢F+ i+' t,l t u 1 .� �1 rt irt;�' } 1 r{: L U.(1.t� r l;' �'� :lei. {1: t2 r1 ' r { . . �.; .L ' . ;.,411 I 'li• ,� . 1 _�li'; is li ,fl; :; 1. :;[ 1. y.141JAt�', 1J{ `{ } 1 �+y."j{�'' 1 ;t.'r�a�{ 11;;; .. ... . �II` � � �: ,'f:tr:�• FA .•:f^i".::...:�/+.k{,�5�;;:,.{,.T�,�l li:'�.:�`I 11.I1 i�./'� 11 5015 Ingersoll Pt 1 Boulder,Co a0303 Phone(303)444.4315/Fax(303)444.5624 July 30, 1999 VIA FACSIMILL Mr. Donald D. Warden Clerk to the Board Weld County Board of Commissions P.O. Box 758 Greeley, CO 80632 Re: Schedule Number P0018470 Dear Mr. Warden: I have been asked by Mother Earth, Inc., a Colorado corporation, to prepare this letter for consideration by the Weld County Board of Commissions at its meeting on August 9, 1999, Based upon the matters outlined herein and the tortured history of this matter, Mother Earth again requests that its Petition for Abatement of Personal Property Taxes assessed against it for the 1997 tax year be APPROVED. In support of its Petition, Mother Earth provides the following: 1. Mother Earth engaged in a home garden business in 1996. In December 1996, Mother Earth closed the business and liquidated its assets including the sale of certain personal property in early 1997. (See Attachment 1). 2. The proceeds of the liquidation were used to pay the debts of the business. The shareholders of Mother Earth received no proceeds from the assets that were sold. 3. In 1997, after the assets of Mother Earth were liquidated, Mother Earth was assessed a personal property tax in the amount of$4,959.72 because the personal property was in fact owned by Mother Earth on January 1, 1997 (the"Assessment Date"). 4. Given the fact that Mother Earth was not a going concern on the Assessment Date, it submitted a Petition for Abatement on July 28, 1998 requesting that the full amount of the tax be abated. (See Attachment 2). 4 Sill 4r CLERK TO THE BOARD PHONE (970) 356-4000, Ext. 4225 FAX: (970) 352-0242 P. O. BOX 758 O' GREELEY, COLORADO 80632 COLORADO August 18, 1999 Mother Earth, Inc. 2500 29th Street, Suite FD1 Greeley, CO 80631 RE: SCHEDULE NUMBER: P0018470 Dear Property Owner: On August 9, 1999, 'the Board of Weld County Commissioners considered your petition for abatement or refund of taxes and denied same. Pursuant to Section 39-2-125(f), C.R.S., you have the right to appeal this decision to the State Board of Assessment Appeals within thirty days. You may obtain the appropriate forms and instructions from the Board of Assessment Appeals, Department of Local Affairs, 1313 Sherman Street, Room 420, Denver, Colorado 80203. Very truly yours, 2T.t tuna . r'. Clerk to the Board By: 9 D ty Cle to the B rd cc: Assessor Mother Earth, Inc. 5801 W. 11th Street, Suite 300 Greeley, CO 80631 Hello