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HomeMy WebLinkAbout981366.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 1998, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: WASTE MANAGEMENT, INC. CIO MARVIN F POER & COMPANY PO BOX 802206 DALLAS, TX 75380-2206 DESCRIPTION OF PROPERTY: PIN: P0001595 PARCEL: 095932000009 -# 17702 PT 32-5-66 SITUS: 6037 77 V GREELEY 00000 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 1998, 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 1998, claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner not being present or represented, 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 Weld County Board of Equalization, that the evidence presented at the hearing clearly supported the value placed upon the Petitioner's property, after review by the Weld County Assessor. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated to the Weld County Assessor by law. The assessment and valuation of the Weld County Assessor shall be, and hereby is, affirmed as follows: ACTUAL VALUE AS DETERMINED BY ASSESSOR Land $ 0 Improvements OR Personal Property 443,235 TOTAL ACTUAL VALUE $ 443.235 981366 AS0040 Pe; , P. -. RE: BOE -WASTE MANAGEMENT, INC. Page 2 BE IT FURTHER RESOLVED that a denial of a petition, in whole or in part, by the Board of Equalization may be appealed by selecting one of the following three options; however, said appeal must be filed within 30 days of the denial: 1. Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's (CBOE's) decision to the Board of Assessment Appeals (BAA). Such hearing is the final hearing at which testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the Court's decision. No new evidence can be introduced at the Court of Appeals. (Section 39-8-108(10), CRS) Appeals to the BAA must be made on forms furnished by the BAA, and should be mailed or delivered within thirty (30) days of denial by the CBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 523 Denver, CO 80203 Phone: 866-5880 OR 2. District Court: You have the right to appeal the CBOE's decision to the District Court of the county wherein your property is located. New testimony, exhibits or any other evidence may be introduced at the District Court hearing. For filing requirements, please contact your attorney or the Clerk of the District Court. Further appeal of the District Court's decision is made to the Court of Appeals for a review of the record. (Section 39-8-108(1), CRS) OR 3. Binding Arbitration: You have the right to submit your case to arbitration. If you choose this option the arbitrator's decision is final and your right to appeal your current valuation ends. (Section 39-8-108.5, CRS) Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent. You and the CBOE select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located will make the selection. Arbitration Hearing Procedure: Arbitration hearings are held within sixty days from the date the arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The arbitrator has the 981366 AS0040 RE: BOE - WASTE MANAGEMENT, INC. Page 3 authority to issue subpoenas for witnesses, books, records, documents and other evidence. He also has the power to administer oaths, and all questions of law and fact shall be determined by him. The arbitration hearing may be confidential and closed to the public, upon mutual agreement. The arbitrator's written decision must be delivered to both parties personally or by registered mail within ten (10) days of the hearing. Such decision is final and not subject to review. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the CBOE. In the case of residential real property, such fees and expenses cannot exceed $150.00 per case. The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 3rd day of August, A.D., 1998. BOARD OF COUNTY COMMISSIONERS WE COUNTY, COLORADO ,„,..$41771,S4, ATTEST: i ► ,. - /' ♦ �� •�'-� o > d,. i,c� Syr sit Constance L. H�(berth 9hair Weld CountyCleY �0k� �� �/ / ( ®/f )�� Qp B _ - t 4 ��n + A�b.Mil. W. H. Webstt�e`r,JPro-(T,em/ �( II-puty Clerk to4r'.] . , EXCUSED `�►assoiso0 George E. Baxter • APPROVED AS TO FORM: // Ass' ant C my Attorne ,t&.d Cc Ni. iiii, ,e/ ,Ul /Barbara J. Kirkmeyer 981366 AS0040 (it 1, CLERK;TQ THE.BOARD PHONE (970) 356-4000 EXT.4225 FAX: (970) 352-0242 915 10TH STREET WI ID P.O. BOX 758 C. GREELEY, COLORADO 80632 COLORADO July 24, 1998 Parcel No.:095932000009 PIN No.: P0001595 WASTE MANAGEMENT INC CIO MARVIN F POER AND COMPANY PO BOX 802206 DALLAS TX 75380-2206 Dear Petitioner(s): The Weld County Board of Equalization has set a date of Monday, August 3, 1998, at or about the hour of 2:00 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; petitioners 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, 1998, and mailed to you on or before August 10, 1998. Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15 minutes. 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. 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. �j8134,06. WASTE MANAGEMENT INC - P0001595 Page 2 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 rc Dona . i. tea deAd , Clerk to the Board BY: `� / �L2,, d Jove p f Kin'berlee A. Schuett Deputy Clerk to the Board cc: Warren Lasell, Assessor 981366 • NOTICE OF ADJUSTMENT • OFFICE OF COUNTY ASSESSOR • 1400 NORTH 17th AVE. 6 A n 177E2 PT 32-5-66 SITUS: 6037 77 GREELEY,CO 80631 #410 AV GREELEY 2-5- PHONE(970)353-3845,EXT.3650 WiD C.COLORADO OWNER: WASTE MANAGEMENT, INC. WASTE MANAGEMENT, INC. LOG 571 C/O MARVIN F POER & COMPANY PARCEL 095932000009 PO BOX 802206 ACCOUNT P0001595 DALLAS, TX 75380-2206 YEAR 1998 07/10/1998 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 VALUATION HAS BEEN ADJUSTED BASED ON ADDITIONAL INFORMATION WHICH YOU FURNISHED OUR OFFICE. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW LAND 0 0 IMPS 444715 443235 444715 443235 TOTALS $ $ $ 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- 106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. 07/10/1998 By: WARREN L. LASELL WELD COUNTY ASSESSOR DATE 15-DPT-AR Form PR-207-87/94 ADDITIONAL INFORMATION ON REVERSE SIDE 981366 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 EOUALIZATJON'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. es. V qt STGNA10 11IONe UA1B I4eturn this Weld County Board of Equalization NOTICE OF PROTEST notice to: Weld County Board of Equalization Certified Mail# Z 019 753 826 915 10th Street Greeley, Co 80632 Foryear19 98 INSTRUCTIONS: If you want Appraisal Review Broad to hear your protest, you must file with the Board this Notice or another written notice that contains the same or substantially similar information. If your protest is scheduled for a hearing,the board will send you a description of its hearing procedures. FILING DEADLINES: The usual deadline for filing your notice(having postmarked if you mail) is midnight May 31. However, your deadline could be different. •For Notices of Appraised Value mailed to you on May 2 or later,the deadline is midnight of the 30th day after the date the Appraisal District mailed the notice. •For determinations of change of use of agriculture, open-space, or timber land is midnight of the 30th day after the date the Appraisal District mailed the determination. •For changes or corrections of the appraisal records,the deadline is midnight of the 10th day after the date the Appraisal District mailed the notice of change or correction. •For alleged failure of the Appraisal District or the Appraisal Review Board to deliver a notice by law,the deadline is midnight of the day before taxes on the property in question become delinquent(usually February 1 of the following year). If the deadline falls on a Saturday, Sunday or legal holiday,the deadline is postponed until midnight of the next day that is not a Saturday, Sunday or'legal holiday. Name and Owners first name and middle initial Last name address Waste Management, Inc. of owner Present mailing address(number and street) of record City,State and zip Code Daytime telephone number Your name Name & address Marvin F Poer and Company if different Address from P.O. Box 802206 owner of City,State and zip Code Daytime telephone number record Dallas,Texas 75380-2206 (214) 770-1193 Your relationship to record owner or to property: I own an interest in the property. X I am an agent authorized to represent the owner filling this notice. Other. Please specify: NOTE:If you claim ownership interest in the property but you are not the owner of record or the owner listed in the Appraisal District's appraisal records,the board will require you to substantiate your claim at your hearing. If you are an agent for the owner,a current appointment of agent or equivalent must be on file with the Appraisal District before you file a protest of Protest. Description Legal description and/or street address and city of property Appraisal District account number MOBILE HOMES Give make model&Identification P0001595, P0011344& P0019092 Reasons X Appraised value is over market value. for Appraised value is unequal compared with other properties. protest Property should not be taxed in (name of taxing unit) Failure to deliver required notice:. (type) Exemption was denied,modified,or canceled. Change in use of land appraised as ag-use,open space, or timber land. Ag-use,open space or other special valuation was denied, modified, or canceled Owner's name incorrect Property's legal description is incorrect Property should not be taxed in Appraisal District or in one or more taxing units within the District • Other: Sign and Signature I Date �/ 1QC/(/ 991 36s Abler. tic ,bata'n 1 MARVIN F. POER & COMPANY STATE & LOCAL TAX CONSULTING July 27, 1998 Weld County Board of Review Office of County Assessor 1400 North 17th Avenue Greeley, Colorado 80631 RE: WASTE MANAGEMENT INC. ACCOUNT NUMBER P0001595 Dear Board of Equalization: Please accept this affidavit on the behalf of Waste Management Inc.,as testimony to the value on the above account. The basis for my appeal is the 1998 assessment is above market value and licensed vehicles were erroneously included in the value causing several licensed vehicles the be double assessed. Mobile machinery and self-propelled construction equipment is designated as Class F personal property and is commonly referred to as Special Mobile Equipment(SME). SME is subject to registration and annual specific ownership taxation IN LIEU of ad valorem taxation as provided 42-3-103(1) and 42-3- 106(1)(e),C.R.S. Please see attachment for additional clarification. Enclosed is a copy of the 1998 return for Waste Management Inc., and the section of the return in question is labeled MACHINERY AND EQUIPMENT. The vehicles that are marked with an X and highlighted need to be removed from the 1998 assessment as they are being double assessed. Thank you for your time and consideration in this matter. Sincerely, MARVIN F. POER AND COMPANY Phyllis Copeland Associate Consultant S7w}ornn and subscribed Ton the 29th day of July. 1998 "°`' MARGRIT CONWAY k "- Notify Public,State of Texas � ., .. cf My Commission Exp.04-15.2002 0=100000000000000000000000000 981366 800 Three Lincoln Centre 5430 LBJ Freeway/LB 15 Dallas,Texas 75240 (972)770-1100 Fax(972)770-1101 Atlanta Austin Boston Chicago Dallas Denver Ft.Lauderdale Houston Los Angeles Minneapolis Nashville New York Orlando Philadelphia Phoenix San Antonio Seattle Tomnto Vancouver,B.C Washington,D.0 '1-29 11:34 FROM:DIU. OF PROP.TAXATIO 30305E4000 TO:1 214 770 1101 PAGE:01 Colorado Department of Local Affairs DIVISION OF PROPERTY TAXATION h3.4, • =.' : jti Mary E, Huddleston **F'4.y` * Property Tax Administrator ► 1ale- , Rini/ Romer Covernor FAX TRANSMITTAL SHEET DATE: I )%q - q 0 T TIME: ji ' _ NUMBER OF PAGES (Including cover sheet): 1 TO: COMPANY: ��yy _—_ _--- FAX: 412 — ' bO no / FROM: U ram`" O DIVISION OF PROPERTY TAXATION p SECTION:_ /Y�'uV _____+GC'G---- hni- 4 DIRECT TELEPHONE NUMBER: 30-3 r %:16— 2.1(6/( COMMENTS: 1313 Sherman Street, Room 419, Denver, CO 80203, (303) 866-2371 4131 TOD (303) 666.5300 FAX (303) 866-4000 981366 JUL-29 98 11:34 FROM:DIV. :'F PROP.TPXnTIO 3038E64000 TO:1 214 73 1101 PRGE:02 • 7.8 Proration: Exempt 273 days x $2,034.24 = $555,348 Taxable 92 days x $2,034.24 = $187,150 $742,500 (rounded) The total of the taxable and exempt proration should be compared to the total actual value to ensure that they are identical. The assessor notifies the owner of the works of art of the actual value and the proration no later than June 15. The owner may protest the valuation in the same manner as other personas property. Failure to file the works of art statement with the declaration schedule, DS 050 Works of Art Declaration Schedule, constitutes a forfeiture of the exemption for the assessment year as required by 39-5.113.5, C.R.S. SME & CERTIFICATION OF AD VALOREM TAXATION - FORM 301 Mobile machinery and self-propelled construction equipment is designated as Class F personal property and is commonly referred to as Special Mobile Equipment (SME). SME is subject to registration and annual specific ownership taxation in lieu 21 ad valorem taxation as provided in 42-3-103(1) and 42-3-108(1)(e), C.R.S. The county clerk is the agent authorized to register such equipment and collect the annual specific ownership tax. The assessor should list this equipment for ad valorem tax valuation only if the equipment falls under one of the two exceptions listed under Exceptions to Specific Ownership Taxation below. A machine upon which the current year's specific ownership taxes have been paid will display either a current year SME license plate, or more commonly, an SME decal which states "(current year) SME SPECIFIC OWNERSHIP TAX PAID." Because of the specific ownership taxation laws, very little mobile machinery or construction equipment should be on the ad valorem tax rolls. Any such equipment discovered which may have escaped specific ownership taxation should be reported to the county clerk's motor vehicle section. Non self-propelled oil and gas drilling rigs are to be listed and valued by the assessor as provided in 39-5-113.3, C.R.S. The specific ownership method of taxation is considerably different than that of ad • valorem taxation. A graduated, decreasing tax rate is applied to the taxable value of the SME. Beginning In 1997, the law controlling specific ownership taxation requires calculation of taxable value to be based, in part, on when the eauipmQnt was purchased by its current owner. In all cases, the taxable value SME, including attachments is calculated exclusive of State and local._sales taxes. 15-DIVISION-AS PUB ARL VOL 5 2-89 Revised 1-98 981366 JOL-29 98 11:34 FROM:DP.). OF PROP.T1=17:RTI0 30306E401°0 10: 1 214 770 1101 PAGE:03 7.9 Taxable value of the SME purchased by the current owner on or after 111/97 is established in one of the following ways: 1) The taxable value is 85 percent of the manufacturer's suggested retail price. When attachments have been added, the total taxable value includes 85 percent of the suggested retail price of the attachments. 2) lithe manufacturer's suggested retail price is not available, then the taxable value is 100 percent of the retail delivered price including 100 percent of the retail delivered price of the attachments. 3) If neither of the above are available, then the taxable value shall be established by the Property Tax Administrator as 85 percent of the value set forth in a nationally recognized or standard reference for such figures. 4) If none of the above are available, the taxable value is based on the best information available to the Property Tax Administrator, pursuant to 42-3-107(15)(b.5), C.R.S. Taxable value of the SME purchased by the currrent owner before 111/97 is established in one of the following ways: 1) The taxable value is 100 percent of the factory list price and, if there are attachments, the taxable value includes 75 percent of the original retail delivered purchase price of the attachments. 2) When the factory list price is not available, the taxable value is 75 percent of the original retail delivered price including attachments. 3) When neither the factory list price of the equipment nor the original retail delivered price are available, then the taxable value shall be established by the Division based on the best information available. Taxable value, as determined by one of the owners purchase dates described above, is used for ell subsequent years during which the special mobile equipment is under the same ownership. A graduated decreasing tax rate is applied to the taxable value as shown in the table below. For most equipment, the manufacturer's suggested retail price is published by the Division in the Mobile f, ui ment Manual (AH 538). The tax rate schedule, from 42-3-107(15)(d), C.R.S., is listed below: 15-OMSION-AS PUB ARL VOL 5 2-89 Revised 1-98 991266 TS1_.-29 90 11:34 FROM:010. OF FROF.TfTIC "O39E64000 TC:1 214 7'0 1101 FR6E:04 7.10 YEAR OF SERVICERATE OF TAX First year 2.10% of taxable value (FOB New) Second year 1.50% of taxable value (FOB New) Third year 1.25% of taxable value (FOB New) Fourth year 1.00°/n of taxable value (FOB New) Fifth year .75% of taxable value (FOB New) Sixth and later years .50% of taxable value (FOB New), but not less than $5.00 Exceptions to Specific Ownership Taxation There are only two exceptions under which equipment which is normally subject to registration and specific ownership taxation is valued for ad valorem taxation. Both exceptions are listed in 42-3-104(3), C.R.S. 1. Registration and specific ownership taxation are not required for mobile machinery and sett-propelled construction equipment used solely on property owned or leased by the owner of such machinery and equipment, If it is not operated on the public highways and roads and the owner lists all such machinery and equiprnent on the personal property schedule fled with the assessor in the county in which it is located. 2. Registration and specific ownership taxation are not required for mobile machinery and self-propelled construction equipment owned by a public utility, if it is not, operated on the public highways and roads and it is valued for assessment by the Property Tax Administrator. Examples of equipment qualifying for these exceptions are crushers, conveyors, bulldozers, and loaders operating exclusively !n a sand and gravel pit; off-highway • dump trucks operating exclusively within the boundaries of a mining operation; and fork lifts operating exclusively within a warehouse or lumber yard. Many owners of equipment which operate solely en property owned er leased by the owner of the equipment elect to register such equipment with the county clerk and pay specific ownership taxes rather than list it with the assessor. E9pment Moving Through Ports of Entry' SiVE registration is usually restricted to machines which have wheels or endless tracks and are self-propelled or capable of being towed. Skid mounted oh and gas drilling rigs are listed and valued by county assessors. On occasions, equipment such as oil field pumps and compressors have been registered for specific ownership tax purposes. See the Auxiliary Equipment topic earlier in this section. 15-DIVISION-AS PUB ARL VOL 5 2-se Revised 1.99 991.366 R m m this Weld County Assessor NOTICE OF PROTEST notice to: Weld County Assessors Office Certified Mail# 1400 N. 17th Avenue Greeley,CO 80631 Foryear19 98 INSTRUCTIONS: If you want Appraisal Review Broad to hear your protest,you must file with the Board this Notice or another written notice that contains the same or substantially similar information. If your protest is scheduled for a hearing,the board will send you a description of its hearing procedures. FILING DEADLINES: The usual deadline for filing your notice(having postmarked if you mail)is midnight May 31. However, your deadline could be different. •For Notices of Appraised Value mailed to you on May 2 or later,the deadline is midnight of the 30th day after the date the Appraisal District mailed the notice. •For determinations of change of use of agriculture,open-space, or timber land is midnight of the 30th day after the date the Appraisal District mailed the determination. •For changes or corrections of the appraisal records,the deadline is midnight of the 10th day after the date the Appraisal District mailed the notice of change or correction. •For alleged failure of the Appraisal District or the Appraisal Review Board to deliver a notice by law,the deadline is midnight of the day before taxes on the property in question become delinquent(usually February 1 of the following year). If the deadline falls on a Saturday, Sunday or legal holiday,the deadline is postponed until midnight of the next day that is not a Saturday, Sunday or legal holiday. Name and Owners first name and middle initial Last name address Waste Management of Colorado of owner Present mailing address(number and street) of record City, State and zip Code Daytime telephone number Your name Name & address Marvin F Poer and Company if different Address from P.O. Box 802206 owner of City,State and zip Code Daytime telephone number record Dallas,Texas 75380-2206 (214) 770-1100 Your relationship to record owner or to property: I own an interest in the property. X I am an agent authorized to represent the owner filling this notice. Other. Please specify: NOTE: If you claim ownership interest in the property but you are not the owner of record or the owner listed in the Appraisal District's appraisal records,the board will require you to substantiate your claim at your hearing. If you are an agent for the owner,a current appointment of agent or equivalent must be on file with the Appraisal District before you file a protest of Protest. Description Legal description and/or street address and city of property Business Personal Property Appraisal District account number MOBILE HOMES Give make model&Identification Reasons x Appraised viOue is over Med*vaunt z for Ajipralsed value is unequal compared with other properties. protest Property should not be taxed in (name of taxing unit) Failure to deliver required notice:. (type) Exemption was denied,modified,or canceled. Change in use of land appraised as ag-use,open space, or timber land. Ag-use, open space or other special valuation was denied, modified,or canceled Owner's name incorrect Property's legal description is incorrect Property should not be taxed in Appraisal District or in one or more taxing units within the District OUSC • 4' )ylthdlaans$vehaies in PAaalwlxy&E (ip 449)4 snare Sign and Signature I Date . 2A_ 991.366 JUL 23 '98 09:01 FR WASTE MGMT 303 797 3031 TO 19704824491 P.06/06 (COPY) TAXYEAR 1998 , Page: 3 WELD LORRAADO As 01January 1,1995 NAME AND MAILING ADDRESS: BUSNNEMS NAME AND LOCATION. WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poor and Company 6037 77TH AVENUE 643019J FreowaytHIS 80D GREELEY, CO 80634 „ 800 Three Lincoln Ce LB 15 Dallas,TX 76240 "q Asset Detail by Acquisition Date for: MACHINERY & EQUIPMENT Acquired Asset Descrlbtfan Original Cost Depr Value 05/1995 1000 GALLON WATER TANK/TRAILER 09/1993 GRIMMER SCHMIDT AIR COMPRESSOR 5,006.70 3,383,53 63/1993 DANUSER F8 POST HOLE DIGGEA 2,148.58 1,452.01 09 19 111118.1020HOOSIRIMPOTOMEC 18a,11115 SI 111ASSor )( 0 (IV992 1-00La 1,064.22 632.15 07/1992 TOOLS- SEARS 1708.134 1,015.05 06/1992 CAMERA SYSTEM Z002.89 1,180.72 04/1992 WIND SCREENS _,� y8,798.75 MOMS K 12l'1991 17AfITI:AADE MC042S9T613821 20,l.57 10 Fi99 31 11/1990 HOBART ERMWELGR303 1 96E9.31 �ry1� AWS 1( M�WITOR T 8an inane Qin X (. l 01)1988 CARON DOMPAC WHEELS 921 moom4AM glair,x St MIMS 1 'MIl O 0 awn aa *4, , X( z ) Xc Del 11 il Cell YC1 (1 ' 9uV)SCCt((d 1- DAGS 981366 16410CC.00125414G215 JUL 09 '98 10:04 1 214 770 1101 PRGE.05 ** TOTRL PRGE.06 ** (COPY) TAX YEAR 1998 BUSINESS PERSONAL PROPERTY STATEMENT WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer & Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Tax Identification Number P0001595 Date Business Open Type of Business MISCELLANEOUS-OTHER Acctg Closing Date Ownership Type Other S.I.C. Fed ID# 84-1004487 { Date Business Sold - New owner to pay asmt? _ Buyer Name Address City SUMMARY SHEET ONLY SCHEDULE TOTALS Sched Original Cost Depreciated Value Assessor's Use FF&E 11,972.28 7,373.66 COMP 16,694.24 4,570.41 M&Er,:. . • 1,2'0,50.0 f.42808.84.. TELE 1,655.35 331.07 CONT 1,249.29 663.50 r._- i 19 f TOTAL 1,249,112.83 439,199.00 I declare that this return including any accompanying schedules and statements,has been examined by me,and tothebest of my knowledge and belief,is atruon: r'pl eta return,made in good faith.If prepared by a person other than the taxpayer,the declaration is based on all information of which the preparer has knoMedge. RANDY J DAVIS Signature of taxpayer a legal agent Signed by 991366 April 14, 1998 (972) 770-1100 Date Telephone Number 1 641 3-05-001 23-64 02 1 5 (COPY) TAX YEAR 1998 WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer & Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Summary by Acquisition Year for: FURNITURE, FIXTURES & EQUIPMENT Calcrdar Year ci Acquisitim Original Cost %Good(Trend Included) Depreciated Value Assessor's Use 1997 1996 1995 1994 1993 6,447.15 67.58 4,356.98 1992 3,913.68 59.40 2,324.72 1991 1990 1,611.45 42.94 691.96 - — __ _ II TOTAL 11,972.28 7,373.66 I 981.366 15413-05-00 123-840215 • (COPY) • TAX YEAR 1998 WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer & Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Summary by Acquisition Year for: COMPUTER EQUIPMENT Calendar Year a Acquisition Original Cost %Good(Trend Included) Depreciated Value ....,Assessor's Use 1997 1,521.43 77.00 1,171.50 1996 2,807.48 55.00 1,544.11 1995 1994 1993 1992 1991 1990 8,749.27 15.00 1,312.39 1989 3,616.06 15.00 542.41 TOTAL 16,694.24 4,570.41 981.366 16413-05-00123-610215 (COPY) TAX YEAR 1998 WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer & Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Summary by Acquisition Year for: MACHINERY & EQUIPMENT Calendar Year of Acquisition Original Cost %Good (Trend Included) Depreciated Value . .. .Assessor's Use 1997 1996 -- 1995 _ 80.34 1994 1993 7,155.28 67.58 4,835.54 1992 201,474.98 59.40 119,676.15 _ 1991 44,082.55 51.06 22,508.56 1990 20,580.57 42.94 8,837.30 1989 351,433.46 35.96 126,375.47 1988 315,437.28 29.04 91,602.98 1987 1986 252,377.55 18.90 47,699.36 1985 25,000.00 18.90 4,725.00 TOTAL l 1,217,541.67 426,260.36 9R1.366 16413-05-00123-840215 (COPY) TAX YEAR 1998 • WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer & Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Summary by Acquisition Year for: TELEPHONE EQUIPMENT Carder Year of Acquisition Original Cost %Good (Trend Included) Depreciated Value Assessor's Use 1997 1998 1995 1994 1993 1992 1,655.35 20.00 331.07 TOTAL 1,655.35 331.07 98%366 16413-05-00123-64C215 (COPY) TAX YEAR 1998 WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer & Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Summary by Acquisition Year for: CONTAINERS Calendar Year of Acquisition Original Cost %Good (Trend Included) Depreciated Value Assessor's Use 1997 1996 1995 1994 1993 1992 1,249.29 53.11 663.50 l _ ----- ----- TOTAL 1,249.29 663.50 981.366 16413-05 00123-640215 (COPY) TAX YEAR 1998 Page: 1 WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer and Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Asset Detail by Acquisition Date for: FURNITURE, FIXTURES & EQUIPMENT Acquired Asset Description Original Cost Depr Value 06/1993 INITIAL OFFICE FURNISHINGS 7/91 2,638.00 1,782.76 05/1993 PLANHOLD MASTER FILE/TABLE/PLANIMETER 3,809.15 2,574.22 09/1992 MINOLTA EP450Z COPIER 1,436.85 853.49 08/1992 SHARP CAMCORDER 1,049.20 623.22 04/1992 HP FAX 300 FAX MACHINE 1,427.63 848.01 04/1990 3 CHAIRS DESK BOOKCASE&CREDENZA 1,611.45 691.96 • 991.366 1 611 3-05-031 23-8.10215 (COPY) TAX YEAR 1998 Page: 2 WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer and Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Asset Detail by Acquisition Date for: COMPUTER EQUIPMENT Acquired Asset Description Original Cost Depr Value 03/1997 HP LASERJET 5 PRINTER 1,521.43 1,171.50 07/1996 COMPAQ PROUNEA 5150# 56616HXT2P337 2,807.48 1,544.11 12/1990 HP 2P LASER PRINTER 480.00 72.00 12/1990 NEC 386 25 PC 3,774.00 566.10 05/1990 HP VECTRA QS16S W/ZENITH 4,495.27 674.29 12/1989 HP QS/16S MODEL 46 W/ZENITH • 3,616.06 542.41 981..366 16413-05-00123-6.0215 (COPY) TAX YEAR 1998 Page: 3 WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer and Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Asset Detail by Acquisition Date for: MACHINERY & EQUIPMENT Acquired Asset Description Original Cost Depr Value 05/1995 1000 GALLON WATER TANK/TRAILER 09/1993 GRIMMER SCHMIDT AIR COMPRESSOR 5,006.70 3,383.53 03/1993 DANUSER F8 POST HOLE DIGGER 2,148.58 1,452.01 09/1992 1988 CAT D7H DOZER#X79701215X 189,900.28 112,800.77 08/1992 TOOLS 1,064.22 632.15 07/1992 TOOLS- SEARS 1,708.84 1,015.05 05/1992 CAMERA SYSTEM 2,002.89 1,189.72 04/1992 WIND SCREENS 6,798.75 4,038.46 12/1991 1986 CAT 416 BACKHOE#5PC01861 23,175.00 11,833.16 12/1991 1989 JOHN DEERE TRAC#CD4239T815821 20,907.55 10,675.40 11/1990 HOBART WELDER MODEL GR303 1,628.57 699.31 10/1990 1981 GALION A550 GRADER# IC09950 18,952.00 8,137.99 07/1989 CAT 627 SCRAPER SN 06G800729 351,433.46 126,375.47 07/1988 1988 REXNORD 370 COMPACTOR#HF348T 42,964.80 12,476.98 01/1988 CARON COMPAC WHEELS 36,955.80 10,731.96 01/1988 1987 CAT 826C COMPACTOR S/N 87X746 235,516.68 68,394.04 05/1986 1986 CAT 826 COMPACTOR W/CARON WHL 252,377.55 47,699.36 01/1985 1973 CAT 14E MOTOR GRADER 72G1370 25,000.00 4,725.00 981366 1641 3-05-001 23-6 4C215 • (DOPY) TAX YEAR 1998 Page: 4 WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer and Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Asset Detail by Acquisition Date for: TELEPHONE EQUIPMENT Acquired Asset Description Original Cost Depr Value 11/1992 US WEST SPS PHONE SYSTEM 1,655.35 331.07 • • 99%366 16413-05-00123-840215 1641 3-05-001 23-64C215 (COPY ) TAX YEAR 1998 Page: 5 WELD COUNTY COLORADO As Of January 1, 1998 NAME AND MAILING ADDRESS: BUSINESS NAME AND LOCATION: WM DISPOSAL SVCS OF CO WASTE SERVICES LANDF C/O Marvin F. Poer and Company 6037 77TH AVENUE 5430 LBJ Freeway, Suite 800 GREELEY, CO 80634 800 Three Lincoln Centre/LB 15 Dallas, TX 75240 Asset Detail by Acquisition Date for: CONTAINERS Acquired Asset Description Original Cost Depr Value 03/1992 R/O RECYCLE CONTAINER 1,249.29 663.50 991.366 1641 sos-oo123-B4C215 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - op lir " .+ s sUIMaogsagof ,� - "" �"' r° - I- r od• or ,,. .• se/ s. 400 ea ® - s .. OS. J 1 OS r s . Can „K" mer L.) firs so tn a „r / isa. �= Q r •0'1 isle • JJ as* AI or s- 0- I ' _- wir I or 0 P-+ J ° � y r P TO S• ass OS O N 8 V le e / J ® f �hA Q OP Or as ��o , .. r Ile pas ost a r _ Ws a • - 000 IIIW�"so� > 0 z o ti UJ m J n i sr. ... bpi W / Or ,. - IF z O ° U • Z it h0 7- sit NJ .r m 110. 4 di. a tr „r 0 laLL + 'h.- - - a rat la. sop ottat Or -a- . At p Oa r s .M 01 eL I! 01 .- I.Or aft O Se t oJh p K Na O 11 .ii UJUI 1 .- - a' ass• 9s1..366 •- c a 1 ..- ,r I - -- Hello