HomeMy WebLinkAbout971575.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 1997, WELD COUNTY, COLORADO - GRANT
PETITIONER'S APPEAL
PETITION OF: COORS BREWING COMPANY
PROPERTY TAX DEPT CE332
P 0 BOX 4030
GOLDEN, CO 80401
DESCRIPTION OF PROPERTY: PIN: P0001650
WHEREAS,the Board of County Commissioners of Weld County, Colorado, convened as
the Board of Equalization for the purpose of adjusting, equalizing, raising or lowering the
assessment and valuation of real and personal property within Weld County, fixed and made by
the County Assessor for the year 1997, and
WHEREAS, said petition has been heard before the County Assessor and due Notice of
Determination thereon has been given to the taxpayer(s), and
WHEREAS, the taxpayer(s) presented a petition of appeal of the County Assessor's
valuation for the year 1997, claiming that the property described in such petition was assessed too
high, as more specifically stated in said petition, and
WHEREAS, said petitioner being represented by Paul Asmus, and
WHEREAS,the Board has made its findings on the evidence, testimony and remonstrances
and is now fully informed.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County, acting as the Board of Equalization, that the evidence presented at the hearing fully
supported the request of the petitioner to allow the Declaration Schedule to be compiled by
location.
The above and foregoing Resolution was, on motion duly made and seconded, adopted by
the following vote on the 29th day of July, A.D., 1997.
BOARD OF COUNTY COMMISSIONERS
WELD OUNTY, CO RADO
♦i4
ATTE •
1, � c10, s '464 i i
I eor.e . Baxter, Chair
Weld ;►:, >: `: r.
De.�., o rrard _ it ! ��. .�
�'ti�.oak
Dale K. all
APPROVED AS TO FORM: �.� t A ,
n :arbara J. Kirkmeyer
Cc Attorn 3 EXCUSED
W. H. Webster
971575
AS0038
NOTICE OF DENIAL •
OFFICE OF COUNTY ASSESSOR
SIGNS--GREELEY r c.�� 1400 NORTH 171h AVE.
/. I,rin . i GREELEY,CO 80631
ET �Ty - PHONE(970)353-3845,EXT.3650
V
WIWD C
OWNER: COORS BREWING COMPANY
COLORADO
COORS BREWING COMPANY LOG 7197
PROPERTY TAX DEPT CE332 PARCEL
P 0 BOX 4030 ACCOUNT P0001650
GOLDEN, CO 80401 / YEAR 1997
C07/09/1997
The appraisal value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that
your property should be included in the following category(ies):
If your concern is the amount of your property tax,local taxing authorities(county,city,fire protection,and other special districts)hold budget
hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings.
The Assessor has carefully studied all available information,giving particular attention to the specifics included on your protest and has determined the
valuation(s)assigned to your property. The reasons for this defemination of value are:
YOUR PERSONAL PROPERTY HAS BEEN VALUED IN ACCORDANCE WITH COLORADO LAW AND
INSTRUCTIONS PUBLISHED BY THE STATE DIVISION OF PROPERTY TAXATION. OTHER
PERSONAL PROPERTY, SIMILAR IN NATURE, HAS BEEN CONSISTENTLY VALUED USING THE
SAME STATUTORY METHODS.
•
PETITIONER'S ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ESTIMATE
OF VALUE ACTUAL VALUE ACTUAL VALUE
PRIOR TO REVIEW AFTER REVIEW
LAND 0 0
IMPS 38951 38951
TOTALS $ $ 38951 $ RR951
If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration,39-8-
I06(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal.
By: WARREN L. LASELL 07/09/1997
WELD COUNTY ASSESSOR DATE
15-DPT-AR
Form PR-207-87/94 ADDITIONAL INFORMATION ON REVERSE SIDE
YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION
The County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 5 for real
property(land and buildings) and personal property (furnishings, machinery, and equipment) 39-8-104 and 39-8-
107(2), C.R.S.
APPEAL PROCEDURES:
If you choose to appeal the Assessor's decision you must appeal to the County Board of Equalization. To preserve
your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 15 FOR
REAL PROPERTY, AND JULY 21 FOR PERSONAL PROPERTY.
WELD COUNTY BOARD OF EQUALIZATION
915 10th Street, P.O. Box 758
Greeley, Colorado 80632
Telephone (970)356-4000 Ext. 4225
NOTIFICATION OF HEARING:
You will be notified of the time and place set for the hearing of your appeal.
COUNTY BOARD OF EQUALIZATION'S DETERMINATION:
The County Board of Equalization must make a decision on your appeal and mail you a determination within five
business days. The County Board must conclude their hearings by August 5.
TAXPAYER RIGHTS FOR FURTHER APPEALS:
If you are not satisfied with the County Board of Equalization's decision you must file within thirty days of the
County Board of Equalization's written decision with ONE of the following:
Board of Assessment Appeals (BAA):
Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, (303)866-5880.
District Court:
9th Avenue and 9th Street, P.O. Box C
Greeley, Colorado 80632
Telephone (970) 356-4000, Ext. 4520
Arbitration:
WELD COUNTY BOARD OF EQUALIZATION
915 10th Street, P.O. Box 758
Greeley, Colorado 80632
Telephone (970) 356-4000, Ext. 4225
If you do not receive a determination from the County Board of Equalization, you must file an appeal with the
Board of Assessment Appeals by September 11.
TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY
APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF
OF MAILING.
PETITION TO THE COUNTY BOARD OF EQUALIZATION
In the space below, please explain why you disagree with the Assessor's valuation. IN ACCORDANCE WITH 39-
8-106(1.5), C.R.S., YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR
AMOUNT. Attach additional documents as necessary. `/ b/
C•p• Fah/r L j[ cryt Y iins(�L!/ lf'/� 2
DATE,_1/�_ /
� n i
eix54/( Coors Brewing Company
`""""`�® Golden, Colorado 80401-1 2 95
J
July 11, 1997 C L Er.
Weld County Board of Equalization
1400 N. 17th Avenue
Greeley, Co. 80631
RE: Personal Property Tax Protest
Schedule#P0001650
Dear Members of the Board of Equalization:
Coors Brewing Company is protesting the 1997 personal property actual valuation on
indoor advertising signs. House Bill 96-1267 exempts personal property on a single
schedule of an actual value of two thousands five hundred dollars or less.
Section 39-3-119.5 reads as follows: "For property tax years commencing on and after
January 1, 1997, personal property not otherwise exempt from property tax shall be
exempt from the levy and collection of property taxes if the personal property would
otherwise be listed on a single personal property schedule and the actual value of such
personal property is $2,500 or less." I interpret the verbiage in bold letters and our actual
value being less than $2,500 exempts our indoor advertising sign from the taxrolls as being
listed on a single schedule by address and location of the personal property.
Based upon the Housebill 96-1267, the legislature intended to exempt all personal
property less than $2,500 or less. These key words"if' and "would otherwise be listed
on a single personal property schedule" exempts personal property $2,500 or less. The
Webster's dictionary definition of otherwise is as follows; in different circumstances, in
another manner, in other respects, and something to the contrary.
The majority of Colorado businesses and companies have a capital expenditure policy
threshold of capitalizing capital expenditures of$1,000 or above. The purchases less than
$999 are expensed and never rendered to the County Assessor Offices. Is this fair or
equitable to assess Coors' indoor advertising signs ranging from $100 to $300 per sign?
Another trade or profession to be considered are local Realtor commercial and residential
advertising signs, are these Realtor advertising signs assessed or reported as personal
property (Examples - Century-21, Remax, Coldwell Banker, Moore& Company, Metro
Brokers, Perry& Butler,)?
In March, 1994, I respectfully requested the Colorado Assessor Offices to consolidate all
personal property sign schedules into one schedule for reporting purposes. The intent and
SAFELY
purpose in mind , was to become cost efficient and reduce the administrative paper
processing for the County Appraisers, Treasury Departments, and Coors Brewing
Company Tax Department. I never envisioned or anticipated that personal property per
schedule under $2,500 would become exempt.
In support of my protest, I am enclosing a copy of the 1997 PC sign calculations and a
distributor inventory sign retail list by account name, address, and city.
These signs are:
• Expensed.
• Title does not transfer.
• Not sold to the retailers.
• Not inventoried anymore due to downsizing.
• Coors' maintains control over the usage.
• Not leased.
• The actual cost per sign ranges from $20 to $300 per sign.
In Weld County, the average per sign historical acquired cost is approximately $82 with an
estimated depreciated value of$62 per sign. The average indoor advertising signs per
location ranges from 3 to 10 per each retail outlet. There are approximately 220 retail
outlet locations within Weld County. These combined signs actual value per location
would not exceed the $2,500, if each location were considered an individual schedule
number.
Again, I am respectfully requesting the Board of Equalization and each County Assessor
Office to exempt these signs, as if they were being reported on individual basis on a
separate schedule number for each retail account location.
Attachments:
. 1997 - PC Coors' Sign Calculation Schedule
. 1994 - Distributor Physical Sign Inventory Report
. House Bill 96-1267
. 1997 - Signed Protest
If you have any questions, please call me at 303-277-3867.
Sincerely,
Paul Asmus
State and Local Tax Administrator
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JUN 20 '97 9:4Z PAGE.00a
b }511� IC f y.T v l: 1; {
•
/� 1996
HOUSE BILL 96-1267
BY REPRESENTATIVES Lamborn, Anderson, Agler, Allen, Chlouber,
Clarke, Dean, Dyer, Faatz, Hagedorn, Jerke, Kaufman, Keller,
Kreutz, Lawrence, Leyba, Lyle, McElhany, McPherson, Morrison,
Musgrave, Owen, Salaz, Sullivant, Swenson, and Tupa;
also SENATOR Norton.
CONCERNING THE EXEMPTION OF PERSONAL PROPERTY FROM TAXATION, AND
MAKING AN APPROPRIATION IN •CONNECTION THEREWITH.
Be it enacted by the General Assembly of the State of Colorado:
• SECTION 1. Article 3 of title 39 Colorado Revised
Statutes, I994 Repl . Vol . , as amended, is amended BY THE ADDITION
OF A NEW SECTION to read:
39-3-119.5. Personal property - exemption. FOR PROPERTY
TAX YEARS COMMENCING ON AND AFTER JANUARY 1, 1997, PERSONAL
PROPERTY NOT OTHERWISE EXEMPT FROM PROPERTY TAX SHALL BE EXEMPT •
FROM THE LEVY AND COLLECTION OF PROPERTY TAX IF THE PERSONAL
PROPERTY WOULD OTHERWISE BE LISTED ON A SINGLE PERSONAL PROPERTY
SCHEDULE AND THE ACTUAL VALUE OF SUCH PERSONAL PROPERTY IS TWO
THOUSAND FIVE HUNDRED DOLLARS OR LESS.
SECCTION 2. Future appropriations. Although no appropriation
is included in this act for the fiscal year beginning July 1,
1996, it appears that this act will require appropriations from
the general fund for subsequent fiscal years, and the amount
required to be appropriated for the fiscal year beginning July 1,
1997, is estimated to be one million seven hundred forty thousand
eight hundred eighty-three dollars ($1,740,883) .
• Capital letters indicate new material added to existing statutes;
dashes through words indicate deletions from existing statutes and
such material not part of act.
JUN 20 ' 57 9: 4:3 PRGE.001
SECTION 3. Effective date. This act shall take effect at
12:01 a.m. on the day following the expiration of the ninety-day
period after final adjournment of the general assembly that is
allowed for submitting a referendum petition pursuant to article
V, section 1 (3) of the state constitution; except that, if a ,
referendum petition is filed against this act or an item, section,
or part of this act within such period, then the act, item,
section, or part, if approved by the people, shall take effect on
the date of the official declaration of the vote thereon by
proclamation of the governor.
-Cat deffnao
—Ewa- el- . rr Tom Norton
SPEAKER OF HE HO PRESIDENT OF
OF REPRE NTATIV THE SENATE
�� ��. �� J
/��}u it Rodrigue Joan M. Albi
(,CHIEF CLERK OF THE HO E 'SECRETARY OF
OF REPRESENTATIVES THE SENATE
7,APPROVED .5 7 /f! l'/07 / 9 47,
Roy Ro
GOVER R OF THE STATE OF COLORADO
PAGE 2-HOUSE BILL 96-1267
NOTICE OF VALUATION •
PERSONAL PROPERTY
LEGAL DESCRIPTION: This Is Not a Tax Bill
Warren L. Lasell
SIGNS--GREELEY Weld County Assessor
1400 N. 17th Avenue
Greeley, CO 80631
Date: 06/15/97
HEARING DATES: JUNE 16 - JULY 7, 1997
LOCATION 1400 N 17th Avenue
TTELEPHONE N : (970)353 3845 x-3650
COORS BREWING COMPANY FAX NO: 970) 351-0978
PROPERTY TAX DEPT CE332
P 0 BOX 4030
GOLDEN, CO 80401
TTAAXXAREEA 0YEAR: 600
PARCEL NO: 095913217001
ACCOUNT NO: P0001650
PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/
CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE
PERS PROP 35986 38951 2965
TOTAL 35986 38951 2965
Parcel# 095913217001
Account# P0001650
To appeal by mail, list your name, address, and phone # below, detach the lower portion of this notice
and mail in accordance with instructions on the reverse side to:
Weld County Assessor
1400 N. 17th Avenue, Greeley, CO 80631
An assessment percentage will be applied to the actual value of your property before taxes are
calculated. Personal property is assessed at 29%of actual value (39-1-104(1)and (1.5)(a), C.R.S.).
Your property was valued as of January 1 of the current year. The "current year actual value"
represents the actual or market value of your property. The tax notice you receive next January from the
treasurer will be based on that value.
DOCUMENTATION - REASON FOR REQUESTING A REVIEW:
Verification: I the undersigned state the information and facts contained herin to be true to the best of my
knowledge reguard , the property.
Signature. 000( Owner/Agent Date: 6 .Z 11-��
Address: Daytime Phone #:( )
YOU HAVE THE RIGHT TO APPEAL
• YOUR PERSONAL PROPERTY VALUE OR ITS CLASSIFICATION
APPEAL PROCEDURES
PERSONAL PROPERTY VALUATION APPEALS: If you disagree with the "current year actual value"
or the classification determined for your property you may appeal by mail or in person with the County
Assessor. Please refer to the Appeal Procedures for the deadline dates for filing appeals.
APPEAL BY MAIL: If you choose to mail a written appeal, you may elect to complete the appeal portion of
this form, detach it, and mail or FAX it to the Assessor at the address listed on this Notice of Valuation. To
preserve your right to appeal, your mailed appeal must be postmarked no later than JUNE 30.
APPEAL IN PERSON: If you choose to present oral or written objections to the Assessor in Berson,you may
elect to complete the appeal form at the bottom of this page and deliver it to the Assessor at the address listed
on this Notice of Valuation. Appeal in person between JUNE 16 and JULY 7.
ASSESSOR'S DETERMINATION: The Assessor must make a decision on your appeal and mail a Notice of
Determination to you on or before JULY 10.
APPEALING THE ASSESSOR'S DECISION: If you are not satisfied with the Assessor's determination, or
if you do not receive a Notice of Determination from the Assessor, you must file a written appeal with the
County Board of Equalization on or before July 21.
• PERSONAL PROPERTY APPEAL FORM
YOU MAY ELECT TO COMPLETE TILE FORM WHICH FOLLOWS TO APPEAL YOUR
PROPERTY VALUATION OR CLASSIFICATION.
ATTACH" RAIOItitTIMEJTVIIRWR NECESSARY
MARKET APPROACH: This approach to yalue uses sales from the appropriate time period to determine the
actual value of you property on January 1 of this year. The following ite , it known, will help you estimate
the market value ot your property.
If available, attach a copy of any appraisal or written estimate of value.
DATE SOLD ITEM SELLING PRICE
COST APPROACH: This approach to valu uses replacement cost new, less depreciation, to determine the
value of your property on try f year.
Item Estimated Replacement Cost New$
Source (�
Have cbaiiges been malileso the property, i.e. refurbishing, reconditioning; addition of components; etc.?
N( YY 1 yesg , escription, and estimate cost:
DATE DESCRIPTION OF CHANGE COST
Is your equipment in typical condition for its age? If not, why?
Based ed on the origin& cost of Acquisition and the c t of ananges, less depreciation, estimate the total value
of the property as of ychh
Janua 01 this year. $ x,in,r�
INCOME APPROACIj: I our property wa rented or leased during the previous year, attach operating
atements showing r ntal and cpense amounts l�or this p open
it known, list rents otecom aza equi r�ent negotiated di rtie)g The revipus year.
an appraisal using the inepome approzcht was conducted thipreviou year, please attach.
FINAL ESTIMATE OF VALUE$ . ; - j
1997 C.B.O.E. HEARING
for
COORS BREWING COMPANY
JULY 29, 1997
8 :30 A.M.
PREPARED BY:
DEBBIE FANGMEIER - PERSONAL PROPERTY TECHNICIAN
SCHEDULE NUMBERS # P0001650
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0F•coto Colorado Department of Local Affairs
�`_ � DIVISION OF PROPERTY TAXATION
ye o Mary E. Huddleston
. G=0 * Property Tax Administrator
1876
Roy Romer •
TO: Governor ALL COUNTY ASSESSORS
FROM: Mary E. HuddlestonE
Property Tax Administr t
SUBJECT: HB 96-1267 Implementation Procedures - $2500. PP Exemption
DATE: November 6, 1996
DISTRIBUTION: Review with all personal property appraisers
File in ARL Volume 5, Section I
MEMORANDUM
In 1996, the Colorado legislature enacted HB 96-1267. This act created a
new statute, 39-3-119.5, C.R.S. , that applies to all subclasses of personal
property in Colorado. Procedures for implementing the requirements of this
statute are attached to this memorandum for your use. Implementation language
has also been incorporated into all 1997 declaration schedules for use by
taxpayers.
This procedure will be submitted to the Statutory Advisory Committee (SAC)
December meeting. Upon SAC recommendation for and approval by the State Board
of Equalization (state board) , these procedures will be incorporated into the
next revision of ARL Volume 5 Personal Property Valuation Manual when it is
next updated for use by assessors. If any changes to the procedures are made
by SAC or the state board, you will be notified immediately.
If you have any questions regarding this procedure or its implementation,
please contact Bill Hyde, Alex Martinez, or me anytime.
•
MEH:ARM:JRH/jrh
H61267PR.DOC
HYDE NETWORK
go tei
1313 Sherman Street, Room 419, Denver, CO 80203, (303) 866-2371
TDD (303) 866-5300 FAX (303) 866-4000
PROCEDURES FOR IMPLEMENTING 39-3-119.5, C. R. S.
($2500 PERSONAL PROPERTY EXEMPTION THRESHOLD)
Effective for the 1997 assessment year, this statute provides for exemption
of personal property equal to or less than $2,500 in actual value. Review of
the statutory language and discussions with legislators indicate this is a "de
minimus" type exemption. An exemption is allowed and should only be applied
if the total actual value of taxpayer's property, per schedule, is equal to or
less than $2500. This legislation does not exempt the first $2,500 of each
personal property taxpayer's schedule.
Listed below are important criteria that you must follow when implementing
this legislation for 1997:
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
c. That can be listed on one personal property declaration schedule by
the owner, and
d. Where the total actual value of the personal property listed on the
schedule is $2500 or less.
2. Taxpayers owning personal property that has an actual value of $2,500 or
less, per schedule, 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 $2500 exemption.
5. If an assessor is unsure whether a taxpayer's personal property actual
value exceeds the $2,500 threshold, a declaration schedule should be
mailed, a "best information available" (BIA) assessment should be placed
on the personal property, and contact made with the taxpayer, as soon as
possible, to ascertain the value.
1
If desired, assessors have the option to mail out declaration schedules to
all personal property taxpayers. However, only when the actual value of the
personal property exceeds $2,500 is the taxpayer required to return the
competed declaration. A late filing or failure to fully disclose penalty
cannot be applied unless the actual value exceeds $2,500.
All county assessors will need to develop selection criteria for existing
personal property accounts that will fall below the $2,500 actual value
threshold. Some suggestions for this criteria are:
1. Review of the last three years (or five years) assessment roll to select
those accounts that have consistently been below the $2,500 threshold.
2. Selection of accounts by business type:
■ Residential rental units (1-3 units)
■ Cottage industries and in-home businesses located in residences
■ Employees and contractors that work for a business but also file a
separate declaration schedule for property they own and use in the
business, e.g. computers, hand tools, personal furnishings, etc.
■ Other business types that, in your county, generally have less than
$2,500 actual value of personal property items.
3. Discussion with other assessors in your district.
For all new accounts and newly discovered accounts, it is suggested that a
declaration schedule be mailed for the first year to establish a valuation
history to compare to the exemption threshold.
In the alternative, a one page questionnaire may be -developed by the county
and sent to these taxpayers requesting the type of business and their estimate
of the replacement cost new or fair market value of their personal property.
The questionnaire could be a simple YES/NO pre-paid postcard that would be
mailed backed to the assessor. If the card is marked yes, a declaration could
be sent and a physical inspection scheduled.
2
PRUE.00E
JUN .20 ' S7 9: 42 nn•
1996
4000.
net C7—< 01k
(ea-aAct ))
HOUSE BILL 96-1267
BY REPRESENTATIVES Lamborn, Anderson, Agler, Allen, Chlouber,
Clarke, Dean, Dyer, Faatz, Hagedorn, Jerke, Kaufman, Keller,
Kreutz, Lawrence, Leyba, Lyle, McElhany, McPherson, Morrison,
Musgrave, Owen, Salaz, Sullivant, Swenson, and Tupa;
also SENATOR Norton.
CONCERNING THE EXEMPTION OF PERSONAL PROPERTY FROM TAXATION, AND
MAKING AN APPROPRIATION IN •CONNECTION THEREWITH.
Be it enacted by the General Assembly of the State of Colorado:
• SECTION 1. Article 3 of title 39, Colorado Revised
Statutes, 1994 Repl . Vol . , as amended, is amended BY THE ADDITION
OF A NEW SECTION to read:
39-3-119.5. Personal property - exemption. FOR PROPERTY
TAX YEARS COMMENCING ON AND AFTER JANUARY 1, 1997, PERSONAL
PROPERTY NOT OTHERWISE EXEMPT FROM PROPERTY TAX SHALL BE EXEMPT •
FROM THE LEVY AND COLLECTION OF PROPERTY TAX IF THE PERSONAL
PROPERTY WOULD OTHERWISE BE LISTED ON A SINGLE PERSONAL PROPERTY
SCHEDULE AND THE ACTUAL VALUE OF SUCH PERSONAL PROPERTY IS TWO
THOUSAND FIVE HUNDRED DOLLARS OR LESS.
•
SECTION 2. Future appropriations. Although no appropriation
is included in this act for the fiscal year beginning July 1,
1996, it appears that this act will require appropriations from
the general fund for subsequent fiscal years, and the amount
required to be appropriated for the fiscal year beginning July 1,
1997, is estimated to be one million seven hundred forty thousand
eight hundred eighty-three dollars (S1,740,883) .
• Capital letters indicate new material added to existing statutes;
Bathes through words indicate deletions from existing statutes and
such material not part of act.
JUN 20 ' 97 5: 44 PASE.001
•
SECTION 3. Effective date. This act shall take effect at
12:01 a.m. on the day following the expiration of the ninety-day
period after final adjournment of the general assembly that is
allowed for submitting a referendum petition pursuant to article
V, section 1 (3) of the state constitution; except that, if a
referendum petition is filed against this act or an item, section,
or part of this act within such period, then the act, item,
section, or part, if approved by the people, shall take effect on
the date of the official declaration of the vote thereon by
proclamation of the governor.
'MY WI- . rr Tom Norton
SPEAKER OF HE HO PRESIDENT OF
OF REPRE NTATIV THE SENATE
•
Auit Rodrigue 6 Joan M. Albi
(.CHIEF CLERK OF THE HOE 'SECRETARY OF
OF REPRESENTATIVES THE SENATE
APPROVED -/.+7 r fele
Roy Ro
GOVER R OF THE STATE OF COLORADO
PAGE 2-HOUSE BILL 96-1267
y EXHIBIT
tetCoors Brewing Company
• ® Golden, Colorado 80401-1295
July 29, 1997
Weld County Board of Equalization
% County Commissioners
1400 N. 17th Avenue
Greeley, Colo. 80631
Fax Number
BOE Case No. Schedule#P0001650
Attention :
Dear Members of the Board of Equalization:
Please attach and distribute the following exhibits of Section II, page 2.13 and page 2.17
of the State of Colorado Division of Property Taxation, Volume 5 -Personal Property
Valuation Manual to my protest. I have bracketed the areas that pertain to my appeal.
"The Division recommends that the Assessors require taxpayers to file separate
declarations schedules by location." This recommendation supports Housebill 96-1267
passed into law on June 5, 1996, with an effective date on January 1, 1997.
Many of the Assessors have taken the position that personal property located within their
County, and in the same taxing district, combined by locations and with a value over
$2,500 is taxable. I do not read or interpret any thing in this legislation that discusses or
give any indications, this position taken by the County Assessors.
I feel there has been given sufficient data and evidence provided to exempt indoor
advertising signs from the taxrolls. We are considerably under the $2,500 threshold by
location.
Again, I am respectfully requesting the Board of Equalization and each County Assessor
to exempt these signs, as if there were reported on a individual basis on a separate
schedule number for each retail account location.
If you have any questions, please call me at 303-277-3867.
Sincerely,
Paul Asmus
State and Local Tax Administrator
SAFELY
•
Section II, Page 2.13
If, after due diligence, the assessor cannot ascertain the ownership of
personal property, the assessor may list such property on the tax roll as
"owner unknown" as allowed by 39-5-102(2) , C.R.S. In this event, the
assessor should confer with the county treasurer and county attorney to
determine if the landowner on which this personal property is located
should be notified by the treasurer to immediately pay taxes on the
personal property as authorized under the suspicion of removal statutes
found in 39-10-113(2), C.R.S.
A box has been provided just to the right of the name and address area to
allow the taxpayer to indicate that there are no changes of any kind from
the declaration schedule filed the prior year. If the taxpayer checks this •
box, only Section I. DECLARATION, must be filled out and signed before the
declaration schedule is returned to the assessor. The check box indicating
no change from last year should only be used if the assessor has received a
complete itemized list of the taxpayer's personal property in a prior year.
The actual physical location of personal property, as of the January 1
assessment date, must be determined to establish its taxable situs within
the boundaries of the taxing entities which will levy property taxes. A
business address at which the personal property is located will assist the
assessor in making this determination. If a business address is not
available, the legal description of the real property at which the personal
property is located should be used.
The Division recommends that assessors require taxpayers to file separate
declaration schedules by location. Separate listings by location are
necessary because a taxpayer who owns property in more than one tax area
will have different total mill levies applied to the personal property
valuations in each of these areas. Also, taxpayers will then receive a
breakdown of their property taxes by their business locations.
To the right of the actual physical location area is a box for the taxpayer
to indicate the name and address of the prior owner of the personal
property. This information is useful as a cross-check to ensure there is
no double assessment of this personal property.
Section B - Business Start-Up Date and Product or Service Type
The taxpayer is asked to furnish information concerning the start-up date
of the business and its primary product or service type. This information
may assist the assessor in determining if the personal property owner has
filed a complete list of personal property for this type of business for
each year since the business was started.
15-DPT-AS
PUB ARL VOL 5 2-89
Revised 1-97
• Section II, Page 2.17
Failure on the part of the taxpayer to return the declaration schedule by
April 15 will result in the addition to the tax bill of a penalty of 15% or
50 dollars of the taxes due, whichever is less. This penalty attaches to
the tax bill whenever a declaration schedule is submitted after April 15 or
after the last day of the extension period, if an extension has been
properly requested pursuant to 39-5-116(1) , C.R.S.
Failure by the taxpayer to make full and complete disclosure of all
personal property may result in BIA valuations; or in omitted property
valuations for up to six (6) previous years; or penalties of up to 25% of
the current assessed valuation of any omitted property value above BIA
value, that is discovered and added to the assessment roll as provided for
in 39-5-116(2) , C.R.S.
Lessor Personal Property Declaration Schedule - DS 060 to be Used by
Lessors of Personal Property
A separate leasing company declaration schedule titled Lessor Personal
Property Declaration Schedule - DS 060, is to be used by leasing companies
or any other taxpayers owning rental property at various locations.
In this declaration schedule, the taxpayer provides the cost, market, and
income information necessary for the assessor to value leased property
owned by the taxpayer. Many large leasing companies provide a supplemental
listing to this declaration schedule, however, any supplemental listing
should contain the same information as this schedule and must be attached
to a signed declaration schedule.
The taxpayer must submit a list of the names and addresses of the users
(lessees) where the leased property is located. This will allow the
placement of the property, by location of the user, in the proper taxing
areas.
This list also allows the assessor to mail individual notices of•valuation
to the lessee, if mutual agreement as to whom the property is assessable
can be reached among the assessor, the lessee, and the lessor.
The separate leasing company declaration schedule also provides for
manufacturers of personal property who lease property as described in 39-1-
102(7.2) , C.R.S.
I5-DPT-AS
PUB ARL VOL 5 2-89
Revised 1-97
rie:k
Le. CLERK TO THE BOARD
PHONE (970) 356-4000 EXT.4225
FAX: (970) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
wilpC.
COLORADO
July 23, 1997
PIN No.: P0001650
COORS BREWING COMPANY
PROPERTY TAX DEPT CE332
P.O. BOX 4030
GOLDEN, CO 80401
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of Tuesday, July 29, 1997, at or about the
hour of 8:30 a.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.
COORS BREWING COMPANY - P0001650
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
Min
sifr a . U. Warden,
Clerk to the Board
BY: gtmot- d g r-.
Carol A. Harding
Deputy Clerk to the Board
cc: Warren Lasell, Assessor
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