HomeMy WebLinkAbout981159.tiff (it
6
J.A. "SU u y Clerk
and R
Weld County Clerk and Recorder
1402 North 17th Avenue
' P.O. Box 459
Greeley, Colorado 80632
O (303) 353-3840
•
COLORADO
WALTER H STEWART JUNE 16, 1998
2636 14TH AVE CT
GREELEY CO 80631
DEAR SIR,
IN RESPONSE TO YOUR LETTER ON THE TAXABLE VALUE OF YOUR 1989 PLYMOUTH 4D WITH
PLATE HY9358 I HAVE ENCLOSED FOR YOUR VIEWING THE STATUTE OF COLORADO LAWS WHICH
WE ARE GOVERNED BY EXPLAINS THAT A VEHICLE WHEN IT IS BRAND NEW IS GIVEN A
TAXABLE VALUE FOR THAT PARTICULAR VEHICLE AND WILL REMAIN UNCHANGED DURING THE
LIFE OF THE VEHICLE. I HAVE UNDERLINED THE DIFFERENT AREAS THAT YOU ARE QUESTION-
ING AND HOPE THAT THIS EXPLAINS THE PURPOSE OF THE TAXABLE VALUE ISSUED.
PLEASE CONTACT ME IF I CAN BE OF ANY MORE ASSISTANCE.
THANK YOU,
, aAr
CANDACE MONDRAGON
MOTOR VEHILCE OFFICE MANAGER
I 'q,wtl d CDc& 981159
•
•
_'',y.,. 27 Registration and Taxation 42-3-106
Lions obtained under`h. ; this paragraph (b), "vehicle-related entity" means any county clerk and recorder or ;.'
iant to the requirem•u,. '..ignated employee of such county clerk and recorder, any Colorado law enforcement If
;;Leer, any licensed Colorado dealer, any licensed inspection and readjustment station, iii ,
hundred pounds orn.t,r, „ any licensed diesel inspection station. 4j
unds owned by a p�v,,,, (2) Upon applying for a registration card, the owner of a motor vehicle shall receive it
the provisions of ' ;ID, 'Lien notice that shall be printed on the application for registration, in type that
d Congress, as amerib, ;!larger than the other information contained on the application for registration. Such
iced States who in iotice shall state that motor vehicle insurance or operator's coverage is compulsory in ••,1" '
sation from the veto�1,•„ odorado,that noncompliance is a misdemeanor traffic offense,that the minimum penalty ,''
States for a fifty pe;.,,;- 'or such offense is a one-hundred-dollar fine, and that the maximum penalty for such
ir permanent loss oi.,•
,.. itense is one year's imprisonment and a one-thousand-dollar fine, and that such owner 1
th eyes, or for pe ,°.,„,, i,. be required as a condition of obtaining a registration card to sign the affirmation
istitute virtual blin.t(r ::use that appears on such card. The clause shall state, "I swear or affirm in accordance +.
vnership tax impos i 1, th section 24-12-102, C.R.S., under penalty of perjury that I now have in effect a corn- •
�'
teran shall be exempt:,, lying policy of motor vehicle insurance including an operator's policy pursuant to the
hundred pounds o • dorado Auto Accident Reparations Act", pan 7 of article 4 of title 10, C.R.S., or
ids owned by any tt31,l,., .y••rtificate of self-insurance to cover the vehicle or operator of the vehicle for which
•
States, was in . - sg,, i, registration is issued, and I understand that such insurance must be renewed so that '
conflict with the USi,. ;overage is continuous. ''
•
r former prisoners • . .,ature , Date ." ,,+
ion of the annual s :«.ii. 3) The owner of such vehicle or the owner's agent shall, upon filing the application ;
or Class C motor v 1ir. •.or registration, pay such fees as are prescribed by section 42-3-134, together with the
c. .;dual specific ownership tax on the motor vehicle, trailer, semitrailer, or trailer coach
med or leased by an t;i' :rwhich the license is to be issued.
do ad valorem taxes+(,. ' f.,urce: L. 94: Entire title amended with relocations, p. 2172, § 1, effective January
imposed by this attic= 14995.L. 97:(2)amended,p. 365,§2,effective August 6.
71, § 1, effective J ,ht!' • , .
l',iter's note:(I) This section was formerly numbered as 42-3-104 and the former section 42-3-105
".`relocated to section 42-3-106.
the former section 42 !•'• ,2) Section 3 of chapter 107, Session Laws of Colorado 1997, provides that the act amending
ion (2) applies to policies written on or after August 6, 1997. The act was passed without
i,• ety clause.For an explanation concerning the effective date,see page vii of this volume. •
d Public Law 187,82n�1,• i,
I.S.C.A.§ § 1901totly1 Jur.2d.See 7A Am. Jur.2d, Automobiles section authorizing the director of revenue to 11 •
z' 'r:Highway Traffic,§63. make regulations governing the registration of ``
mg that provision Ji't' ' .:,otator's note.Since§42-3-105 is similar to motor vehicles, including the name and address '.,1
nnotations to this • r" '1-?-104 as it existed prior to the 1994 amend- of the owner and "any other information 'I
of exempt from tail`l'" r!(1title 42 as enacted by SB 94-I,for relevant required by the department",does not authorize Ili;
is stationed on mill_ ,/ . i,`.xonstruing that provision have been adoption of a regulation defining "name of
.empt from the pro`r 1' - ill;_,with the annotations to this section. owner" so as to require registration in a name
ding for payment•i,Sr �`
'j•' purpose of the act is to make automobile other than that regularly used by the applicant.
ird of Comers v.: •)'i' '.' "ore safe and certain,to protect those who Blevins v. Truitt, 134 Colo. 88, 299 P.2d 1100
248(1939). -11;•erein and to obviate the necessity of (1956). -.
.,i"!:upon circumstantial evidence as to the Payment of specific ownership tax tied to filing
cation for the .'"" .•lip thereof. Blevins V. Truitt, 134 Colo. of registration application.While§42-3-123 does
be made by the.')':" "'4'P.2d 1100(1956). not in so many words mention"specific owner-
•
application for s.=i" 6-' 'urpose of requiring the name of the owner shiptax",it doesprovide for"re"registration".And
ail ;i q 8 g ;II
Oration, which '. tuition of a motor vehicle is for the this section provides that the owner, upon filing
tr's duly autho -' `<dentification of the registrant;it follows an application for "registration", shall pay,
rect address of h• `5' •n is more readily identified by the among other fees,the"annual specific ownership
ty, school distil .' habitually uses,and a regulation which tax on the vehicle for which the license is to •
,,, 'h- .an applicant to use a first name rather issue".So,payment of the specific ownership tax
ption of the mot, g(.'initial, which would actually hinder is thereby necessarily tied into the act of filing an
pose for which::'-' ''"Lion,contravenes the legislative intent application for registration. Board of County i'
and Such oth:• !' '! •wful.Blevins v.Truitt, 134 Colo. 88, Comm'rs v. E. J. Rippy& Sons, 161 Colo. 261,
?1100(1956). 421 P.2d 461(1966). (lp1,
•le-related entiti-- " ' of revenue not authorized to require I,'
,u the phySt✓ ' 3'' '9a in name not regularly used. This
such a physical `
;an �
on number' !,' -O• Classification - taxable value - imposition of tax. (I) For the purpose of
the year of •i' '1.11" 'graduated annual specific ownership taxes, the personal property specified in
'ter reading of'e' „;'.:of article X of the state constitution, more particularly defined in section
iartment. For '!• "Ss classified as follows: ..
' C //Sq •
V •
Vehicles and Traffic g28
fl 42-3-106
(a) Every motor vehicle, truck, laden or unladenno:
truck tractor, trailer, and semitrailer µ
1/2
H. used in the business of transporting persons or property over any public highway this 'sic,
' in
as an interstate commercial carrier, whether or not such business is engaged in by
contract,for which an application is made for apportioned registration, regardless of base• el'µ'`
jurisdiction,shall be Class A personal property. for
(b) Every truck, laden or unladen truk or, hwaerin this s ate, and and nota elude Sve it
purpose of transporting property over anypublichighway ispre !.,
•
in Class A shall be Class B personal property. uon 1 •
!i� (c) Every motor vehicle not included in Class A or Class B shall be Class C personal rotor '
..1 property. ryit ic'
(d) Every utility trailer, camper trailer, and trailer coach shall Ue Class persona "
property. and self-propelled construction equipment
e (e) Every item of mobile machinery 4 it
..1 (e)
required to be registered under the provisions of this article shall be Class F personal ach to such vehicle d p3-it
l' property.
aem '�
I. aitm
• (2) It is unlawful for any owner of any vehicle2 10 02r(60), unless,ntly twith n twenty days Itemmall' t'l
4. any mounted equipment, as defined in section 4application forregistration of such mounted 1tc�sr, to
I.!,
after such attachment, the owner makes
t. (b) F.
r•• la equipment to the authorized l c application shall be made on forms epre prescribed byent is rthe depan- y3Plir it
F law to be registered. Such the equipment sold:=iid
4,, ment and shall describe to be mounted, including serial number, make, I ) t
l"� model, •
year of manufacture,weight,and cost. ell `
• ' (3) The taxable value of every item of classified personal property shall be the value l r
Is a
f:' determined for the year of its manufacture or the year for which it is designated by the c
l.. manufacturer thereof as a current model,and such determined taxable value shall remain n�
1'' unchan ed during the life of the item. Regardless of the date of acquisition by an owner, die( "i
S
t e year of menu actura or the year for which designated by the manufacturer as a current o am n
ce.
model shallip be considered to thethe nst year of taxable value ini the file maximum rst year of service and of specific
t annual (21 -,
�4. ownership taxation shall applyto such taxable value for
downward graduations from such maximum rate shall apply my she
- I the number of later years of service specified for each class of personal property.
(4) An annual specific ownership tax is imposed upon each taxable item of classified Year of
,� personal property,which tax shall be annually computed in accordance with the schedules Second
's' ! irst ye
applicable to each class of personal property as set forth in sections 2 upon 7 and such which,
;( bird�,
• tax shall be in lieu of all annual ad valorem taxes otherwise pay p • ., Fourth
of property. y Fifth,
(5) The annual specifier woeeveiry item ofp tax 0classifiedipersonal property registeredive o9;., ninth
f•.
January I, 1970, shall app y rstra
and after said date, and shall constitute the full tax payable on such item for the reg -Tenth
lion period in which registered.
(6) Manufactured homes shall not be classified for purposes of imposing specific ou' ,.ment,
• ership taxes but shall be subject to the imposition of ad valorem taxes in the manna (3)
• provided in part 2 of article 5 of title 39,C.R.S. ihereo:
Source: L. 94: Entire title amended with relocations, p. 2173, § 1, effective Jands',t attache
I, 1995.L. 95:(I)(a)and(I)(b)amended,p.471,§ 2,effective July 1. eac
IM
f, 42.3-(i,t
If i
Editor's note: This section was formerly numbered as 42-3-105 and the former section ..:4)
was relocated to section 42-3-107. a
d and older
11/2 Am. ay.See 7Ae, Am. Jur.2d, Automobiles Commerce)es ten years Clause of thelUn United States Cat P i'
and.HighwayS. ee 60ic,§64.1.S
(! C.J.S. See 60 C.J.S., Motor Vehicles, than the
trucking company was able to..'"
that the statutes discriminated against e�.':' r
9 § § nota or' carriers )
,i Annotator's note.Sinee§42-3-106 is similar to commerce by unfairly imposing an ,r,., f
vantage upon
•
§ g of t 05 a4 rt axiena ed b to the 1-I, re evant ated94 amend- dvehicl s subject itosthe tax Riverton
ing of title 42 as enacted by SB 94-I, Colo.19': n'
jl'
j� cases construing that provision have been duce
The court State,
conluded that the discri m �t
1/2
i
included facial disparity the
annotations ino this seceion of this section and§42-3-f07(f 1')
q The facial disparity 3- this between
n and provisionsre ,:
,'1 42-3-107(formerly§42-3-306)ate state anowner-inf the statutes where the disc im nation in
ship tax rates applicable to interstate and intra-
gg-iis l
11
g,,.. i,.A Registration and Taxation 42-3-107
µ.
actor, trailer, and semi .Lr ',pot"inextricably intertwined"with the valid Conservancy Dist.v.Witwer, 108 Colo.307, 116
r any public highway ', ip, �'stons and where severing the disparity P.2d 200(1941). ° 't�
oh business is engaged'. -n interstate and intrastate vehicles would After having"elected"to make application for
'gistration, regardless of?., (.frustrate the legislature's efforts to raise the registration of its special mobile equipment
finue for the maintenance of its roads and and having in fact paid a special ownership tax Al',p •
Jin'ays. Riverton Produce Co. v. State, 871 thereon,the owner of such property is not there-
and semitrailer used f0:
this State and not Y;'1213(Colo. 1994). after subject to assessment by the county assessor
m !'''• 'rc ownership tax is in lieu of ad valorem by virtue of§6 of art.X,Colo.Const.,which pro-
- The so-called specific ownership tax on vides,in part,that the graduated annual specific
B shall be Class C t
pe. n,. ;lr vehicles and trailers authorized by this ownership tax shall be in lieu of all ad valorem
•
-`on is a tax directly fixed according to a pre- taxes upon such property. Board of County 1,
t shall be Class D •.,,.,;, ,1,-..method with reference to each particular Comm'rs v. E.J. Rippy&Sons, 161 Colo. 261,
,de by the statute itself,and is in lieu of any 421 P.2d 461(1966).
'd construction equii oi. all ad valorem taxes. Northern Colo. Water
c shall be Class F .-..y,,,. 1i
�'$-3-107. Taxable value of classes of property - rate of tax - when and where payable '' 'v
ently attach to such, -t1,, apartment duties -apportionment of tax collections. (1) (a) The taxable value of every
, , o of Class A or Class B personal property shall be seventy-five percent of the
unless, within twen't,l 1
'
:istration of such m.p�1.. 1,ufacturer's suggested retail price, said price not to include any applicable federal )�,_
equipment is req ' .(�.` tax,transportation or shipping costs,or preparation and delivery costs.
s prescribed by the .y,,, Ly. Every licensed motor vehicle dealer in the state of Colorado shall furnish on the v(
dingserial number'-.,.a.. ito cation for title the manufacturer's suggested retail price on each new motor vehicle
°. ,h and delivered in the state of Colorado.
property shall be.the (a, If any motor vehicle purchased outside of the state of Colorado is being registered tip
rich it is designat• -tr, ,'lie first time in the state of Colorado and the manufacturer's suggested retail price 1 i
taxable value shall;.r:: ,ot available, the agent of the department shall establish the taxable value of such �'N
if acquisition by an`'.7,,. ole through the use of a compilation of values furnished by the department.
manufacturer asayl��,- The computation of taxable values as set forth in this subsection (1) shall become •
maximum rate of. ,'., ii. •ve on any motor vehicle sold on or after September I, 1981, and shall not apply l�''
year of service an..ua, ., . ' 'motor vehicle sold or registered prior to that date. „ I
to such taxable:n,h', 0`,The annual specific ownership tax payable on every item of Class A personal prop-
rsonal property. ) ,s 'all be computed in accordance with the following schedule: i�• ,,}.,.
i taxable item of . . 1 t.ofservice Rate of tax :1-i
-it-dance with the ,t1.:: ,.
XI
.ctton 42-3-107 :.d .,., •^.ttiear 2.10%of taxable value �llir
payable upon su.�h ..,!•year 1.50%oftaxable value iil
.OA,ear 1.20%of taxable value
ion shall becomui n., ++'year .90%of taxable value ��'''
nal property r 9,7!-' 'Irixth, seventh, eighth, and 'pt
such item for ffia.•r "'t=ears .45% of taxable value or $10, ., !
whichever is greater
of imposing a' ,t in. 'd each later year $ 3 /i
'rem taxes in 'd', ? .e owner of any Class A personal property shall file a list thereof with the depart- •.l'
escribing each item owned, reciting the year of manufacture or model designation
'r .d stating the original sale price of any mounted equipment mounted on or 1"
73, § 1, effecti. k to such item subsequent to its manufacture or first retail sale. As soon thereafter
ily I. :•cable, the department shall compute the annual specific ownership tax payable 1 '.'_
the former ;I'tern shown on such list and shall send to the owner a statement showing the
• r amount of specific ownership tax payable by such owner.
'',•mputing the amount of annual specific ownership tax payable on any item V�'
cars old and of f,, , or Class B personal property, the department may take into account the length I
if the United . itch item. may be operated in intrastate or interstate commerce within the-state I'
;company. r1 ''^..• giving due consideration to any reciprocal agreements relative to general it
,criminated " •lion of such item as may exist between Colorado and other states and also,idy impos•',C, _', ",7'ber of miles traveled by such item in each state. :i''
ii to the
a :' •annual specific ownership tax on Class A personal property shall become due
ct to the tax. '' itf pday ;'..
'1 P.2d 1213 t, t to the department on the last of the month at the end of each twelve-
cried that a* a''' ' ';tration period and shall be renewed, upon application by the owner and pay- It
•tion and 14 r4 - ,','IT,.tea required by law,no later than thirty days after the date of expiration. 'r
.enable froor •ggregate amount of specific ownership taxes to be collected by the department I!,l
.c distal. ..•rsonal property during any registration period shall be apportioned to each 11
9aII5 �
` n'I 42-3-107 Vehicles and Traffic .d t 1'k'
830,'IV:. g3
1 county and city and county of the state in the proportion that the mileage of the stat F� 1
highway system located:.within the boundaries of each county or city and county be sr v':i th '9,
` to the total mileage of the state highway system.
.4 (7) The department shall transmit all annual specific ownership taxes collected o -"'i di,,.
1!' items of Class A personal property to the state treasurer and shall advise the treasure , 1 rt
semiannually, on the last days of March and September of each year, of the amounis's,7: I v( 's apportioned to each county and city and county from collections made during the pre..`g ,i a,, III
ceding six-month periods ending on the last days of June and December, and shall there- )S.
•
upon pay over such amounts to the respective treasurers of the counties and cities andr c ., de m,
counties entitled thereto. fj n III
(8) The annual specific ownership tax payable on every item of Class B personal pro t rut A v
,; erty shall be computed in accordance with the following schedule: P ;) 9 ; ,cl
i Year of service fi` •
g Rate of tax s f: o '
Firstyear I 'I
2.10%of taxable value r,
Second year 1.50%of taxable value ,:
x, Third year 1.20%of taxable value �'
Fourth year
.90%of taxable value " .
it Fifth, sixth, seventh, eighth, and c�
p ninth years .45% of taxable value or $10, fix' „ , ,�
I? whichever is greater , .,
Tenth and each later year $ 3 ('
1. t I Act
f (9) (a) The taxable value of every item of Class C or Class D personal property shall• be eighty-five percent of the manufacturer's suggested retail price,said price not to include i �i
any applicable federal excise tax, transportation or shipping costs, or preparation and i, delivery costs. t T ,. o
(b) Every licensed motor vehicle dealer in the state of Colorado shall furnish on the '' t" s"application for title the manufacturers suggested retail price of each new motor vehicle
sold and delivered in the state of Colorado. i i ra(c) If any motor vehicle purchased outside of the state of Colorado is being registered "
for the first time in the state of Colorado and the manufacturer's suggested retail price 'I is not available, the agent of the department shall establish the taxable value of such "1'"`
vehicle through the use of a compilation of values furnished by the department. C. ` s'
(d) The computation of taxable values as set forth in this subsection (9) shall become ` 't`t'
effective on any motor vehicle sold on or after September 1, 1981, and shall not apply "t-�
,, to any motor vehicle sold or registered prior to that date. 'L
(10) The annual specific ownership ',na tax payable conevc item
property shall be computed in accordance with the followings schedule:
Class C personal ;�. ...i
'I Year of service
Rate of tax h��1
First year 2.10%of taxable value lit'S°`
Second year 1.50%of taxable value ,,,,pal
Third year 1.20%of taxable value 'e (i Icy
Fourth year .90%of taxable value .: I"11 Fifth, sixth, seventh, eighth, and p,)
d-
ninth years .45%of taxable value rr tag in
Tenth and each later year $ 3 rvy porno
j of pat
(II) (a) In lieu of payment of the annual specific ownership tax in the manner sped•
d�x% on all
fled in subsections (8) and (10) of this section, any person, firm, corporation, or other ef. hT th1
business entity who owns vehicles which are based in Colorado for rental purposes and4 rho t%
whose primary business is the rental of such vehicles for periods of less than forty-five „;.,";; . shall
days, including renewals, to another person, firm, corporation, or business entity may
` elect to pay specific ownership tax as prescribed in this subsection(1 I). s 't for�tl
(b) Authorization for payment of specific ownership tax pursuant to the provisions the o
of this subsection (I I) must be obtained from the authorized agent in the county in which -%F.. the o..
the principal place of business of the owner of such rental vehicles in Colorado is located. ' i.: lied ;.
An owner who wishes to obtain such authorization shall make application to said author- of spr
ized agent. Such authorization shall be applicable to all rental vehicles of the owner which
satisfy the requirements set forth in this section.
CORRESPONDENCE�/ RESPONSE
DEPARTMENT at,,, k
****PLEASE RESPOND BY: 67//5/9F ****
RECOMMENDED ACTION:
Narrative:
SSE 0., 9 disuLf Q/7-41.Q. 1 c -LOLL -{• a c cx bl t oa(1/41-u, S
ISsyQd +o o— VCISNA, C �1 f AN ti} Aa -w; a_AA--Ck
x S t—abiT--0 t-{ Z.L.>- .c c c3, J cxU.s
METHOD OF RESPONSE:
Board Action
Worksession
Letter (Attached)
Telephone Call
No Response
Staff Signature
K:\opman\rdcompll
05/28/98
-Ma
5 i' /991
r1..te44ss4. =. . as- blear/ a. ,61,-44! /ai. ,-not. el -44y �'47a4.
c f`;3 _ 2 61e/.� � 17. m ypae
vz
i �.t I:.. u ge et #4 ace tbeveee.. 2G ae teatte c,
e yIC C<&e do .6-2`
a- .n m � o>�� a�ucak. o� a- 74. � c�a>v
a ,+leCce c�tr1" """" c 46. a•u41, tam- .( ae
74 ,1ere4eCE, Ak_ 6tz,ae'z a 5-r err-)
diet za a 6 /4/ dike aC, Ingot add adcw
.LS .' esa7rt� aadee-at
;�u u¢4 �_ 4`f,S oaP; "sear
,c
�1— at 09x, orc_la _ a- -644
�T N c I T
, , j-kthe_ t- O/C4 WV — w��
9Re'REFts«Jc TAT TAX RItTE�o'II ;R4, u%n.`�
ocous€ .Glt gur 7'J,t C. .r l to r en 7 `Ffac4-
d $gi'O3 .
odd cat .i. L- , f'Qc
ea-1 . 'il . elte ny "4-A
rC1£ [Ge.dJ`-��)) .-L'U6.Fkr4Le CaS.d..
Qo6922L"P2 YEIII9I1 I!Cetlge t@t1tYY.a§I&T@Metir
FIRST CI ASS MAIM --
Il S. YOS'f AGE k'AlU
1 t LERMTT� 103
NORWARDIUG SERVICE REQUESTED
I
pWY.Olt III MI AtiM AM)rut II ON)(UM(OWN UNVW UN SIACU EMISSIONS STICN111/AUOVU US1.I INU IP M'IKIIIU
V kA5 AIL( IIXIA?it _ 44 Vila 9I1 1P39K96u61t4945416 �n:r 49/09 5/n419 9 _ h
O TYY %AN Yk MMG BODY ��
43N941444 Q Y_ MAY-@Il I1103 ___22..04 __ 3.Q0 i `` t '-*
Tine PIRA IW UAP 1K VAI IIC PW OWN TAX
EMISSION TEST NOT REQUIRED. STpEEgWWWpART WAITER II
2)3 6 A 7%I ii1.AVEN U E ,CT
GREELEYYYYY, CO 80631-U343
4
qgi, t
Hello