HomeMy WebLinkAbout20193286.tiffAugust 6, 2019
Petitioner:
THE GREELEY IRRIGATION COMPANY
PO BOX 445
GREELEY, CO 80632-0445
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.weldgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO
CONFIRMATION OF WITHDRAWAL REQUEST
Docket #: 2019-3286 Appeal #: 2008225078
Dear Petitioner:
Based upon information furnished to the Weld County Board of Equalization, we understand that you
have withdrawn the petition challenging the valuation of the below account number(s). Please be
informed that a withdrawn petition precludes any further challenge to the valuation of the below account
number(s) for this assessment period. Therefore, the Board of Equalization took no action on your petition
and the assessed value remains as set by the Assessor.
Actual Value as
Account # Decision Determined by Assessor
P9103681 Withdrawn $8,331
Very truly yours,
BOARD OF EQUALIZATION
eez7Vi,_ lG�
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Chloe Rempel
From:
Sent:
To:
Cc:
Subject:
Donna Coble <ditchoffice@qwestoffice.net>
Friday, July 26, 2019 10:20 AM
CTB-County Board of Equalization
Cristina Caplinger
Greeley Irrigation Company appeal P9103681
ICaution: This email originated from outside of Weld County Government. Do not click links or open attachments unless you recognize the
sender and know the content is safe.
Gentlemen:
Greeley Irrigation Company would like to withdraw its appeal of the Notice of Determination regarding P9103681.
Thank you.
Donna
Donna Coble
Corporate Secretary
Greeley Irrigation Company
970-353-6121 (phone)
970-353-9703 (fax)
1
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A S o t 0 3
Thank you for submitting an appeal to the Weld County Board of Equalization. We will review the
information submitted and you will receive a date to appear before the board.
Contact Information:
Contact Name: Donna Coble
Contact Email: ditchoffice@qwestoffice.net
Contact Phone: 970-353-6121
Appeal Submitted: 03:09 PM July 21, 2019
Appeal submitted for:
P9103681 - THE GREELEY IRRIGATION COMPANY
3005 W 29TH ST, GREELEY
Legal: GR GGTH1-A A PARCEL OF LAND BEING ALL TR E PT TR B & PT TR H GALLERY
GREEN III BEG AT NELY COR OF TR E THENCE S26D50 W 138.32 THENCE ALG CURVE
TO LEFT WHOSE CHORD BEARS S 15D 16 W 208.43 S03D42 W 45.48 N63D43 W 295.64
N26D50 E 549.54 S63D10 E 236 S26D50 W 162.35 TO BEG TOGETHER WITH UND INT INTO
OUTLOTS A THRU E
Reason: Other - See attached letter.
Estimate of Value: $0.00
Document(s) Submitted:
Account: All Accounts - AssessorAppea1P9103681BoardEqualization7.20.19.pdf
You have selected the following Date Preferences:
-Monday, August 5, 2019, from 10:30 a.m. to 12:00 p.m.
The Appeal process can take several weeks for us to complete. You will receive a written decision
on your appeal within five (5) working days of your hearing.
We thank you for your submittal.
Weld County Board of Equalization
2019-3286
ASO ►03
NOTICE OF DETERMINATION
PERSONAL PROPERTY
Brenda Dones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
Date of Notice: 07/10/2019
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM — 5:00PM
ACCOUNT NO. ' !'
TAX YEAR
0600
LEGAL DESCRIPTION/ PHYSICAL LOCATION
P9103681
2019
THE GREELEY IRRIGATION COMPANY
PO BOX 445
GREELEY, CO 80632-0445
GR GGTH1-A A PARCEL OF LAND BEING ALL TR
E PT TR B & PT TR H GALLERY GREEN III B
EG AT NELY COR OF TR E THENCE S26D50'W 1
38.32' THENCE ALG CURVE TO LEFT WHOSE CH
ORD BEARS S15D16'W 208.43' S03D42'W 45.4
8' N63D43'W 295.64' N26D50'E 549.54' S63
3005 W 29TH ST G1
GREELEY, CO
THE GREELEY IRRIGATION COMPANY
AS SESS OR'S VALUATION
ACTUAL VALUE PRIOR TO•
REVIEW
ACTUAL VALUE AFTER
REVIEW
8,579
8,331
............._............................
• TOTAL
8,579
8,331
The Assessor has carefully studied all available information, giving particular attention to the
specifics included on your protest. The Assessor's determination of value after review is based on
the following:
PP09 - Your personal property valuation has been adjusted based on additional information which
you furnished our office.
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.
The deadline for filing personal property appeals is July 20.
The Assessor establishes property values. The local taxing authorities (county, school district, city,
fire protection, and other special districts) set mill levies. The mill levy requested by each taxing
authority is based on a projected budget and the property tax revenue required to adequately fund
the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall.
If you are concerned about mill levies, we recommend that you attend these budget hearings.
Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities.
Please refer to the reverse side of this notice for additional information.
Agent (If Applicable):
15-DPT-AR
ARL VOL 2
1-84 Rev 01-16
APPEAL PROCEDURES
County Board of Equalization Hearings will be held from
July 25th through August 5th at 1150 O Street.
To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown
below, and mail, file online, or deliver a copy of both sides of this form to:
Weld County Board of Equalization
1150 O Street, P.O. Box 758
Greeley, CO 80631
Telephone: (970) 356-4000 ext, 4225
Online: www.co.weld.co.us/appsl/cboe/
To preserve your appeal rights, your Petition to the County Board of Equalization must be
postmarked or delivered on or before July 20 for personal property — after such date, your right to
appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we
recommend that all correspondence be mailed with proof of mailing.
You will be notified of the date and time scheduled for your hearing. The County Board of
Equalization must mail a written decision to you within five business days following the date of the
decision. The County Board of Equalization must conclude hearings and render decisions by
August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of
Equalization and you wish to continue your appeal, you must file an appeal with the Board of
Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S.
If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your
appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of
the following:
Board of Assessment Appeals District Court
1313 Sherman Street, Room 315 Contact the District Court in the County
Denver, CO 80203 where the property is located. See your
(303) 866-5880 local telephone book for the address and
www.dola.colorado.gov/baa telephone number.
Binding Arbitration
For a list of arbitrators, contact the County Commissioners at the address listed for the County Board
of Equalization.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document
falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed
on the next business day, ,¢' 39-1-120(3), C.R.S.
PETITION TO COUNTY BOARD OF EQUALIZATION
What is your estimate of the property's value as of June 30, 2018? (Your opinion of value in terms of a
specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.)
$ N/A
What is the basis for your estimate of value or your reason for requesting a review? (Please attach
additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original
installed cost, appraisal, etc.)
See attar-hed letter_
ATTESTATION
I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein
and on any attachments hereto are true and complete.
Signature
ditchoffice@qwestoffice.net
Email Address
970-353-6121
Telephone Number
2 Attach letter of authorization signed by property owner.
July 20, 2019
Date
15 -OPT -AR
ARL VOL 2
1-84 Rev 01-16
THE GREELEY IRRIGATION COMPANY
P.O. Box 445 3005 W. 29`h Street, Suite G1
Greeley, CO 80632 Greeley, CO 80631
(970) 353-6121
(970) 353-9703 (fax)
ditchoffice@qwestoffice.net
July 20, 2019
Weld County Board of Equalization
1150 O Street
Greeley, CO 80631
Re: Account P9103681
Gentlemen:
Greeley Irrigation Company received a Notice of Determination dated July 10,
2019, from your office which provides an assessed valuation of personal property used
at the GIC Ditch Office. We believe the Notice of Determination mistakenly classifies
personal property owned by Greeley Irrigation Company as taxable. Greeley Irrigation
Company is a mutual ditch company organized and existing under the Colorado mutual
ditch company statutes for the purpose of providing water to the Company's
shareholders for irrigation. The personal property assessed is used exclusively for and
in connection with the Company's ditch system.
C.R.S. § 39-3-104 provides:
Ditches, canals, and flumes which are owned and used by any person
exclusively for irrigating land owned by such person shall be exempt from the
levy and collection of property tax.
GIC relied on this statute in 2015 and again in 2019 when it successfully protested the
County's assessment to GIC of real property taxes. Under this statute, GIC is exempt
from the collection of both real and personal property taxes. As provided by Colorado
law, property taxes include both real property taxes and personal property taxes. See,
e.g., C.R.S. 39-3-109 ("Property, real and personal"). Because C.R.S. § 39-3-104 does
not limit the statutory exemption to real property taxation, as a mutual ditch company
GIC is exempt from the assessment of personal property taxes and real property taxes.
Greeley Irrigation Company therefore believes that the property in question
should be exempt from taxation under the provisions the Colorado statutes, including
C.R.S. § 39-3-104 because of the blanket exemption of ditches, canals, and flumes
used for irrigation. The statute does not single out one type of property tax, personal
property or real property, and therefore the personal property should also be exempt.
Please feel free to contact me at 970-353-6121 or ditchoffice@gwestoffice.net if
you need further information.
Yours very truly,
Donna L. Coble
Corporate Secretary
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