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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Dear Petitioner: Based upon information furnished to the Weld County Board of Equalization, we understand that you have withdrawn the petition challenging the valuation of the below account number(s). Please be informed that a withdrawn petition precludes any further challenge to the valuation of the below account number(s) for this assessment period.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 Actual Value as Account # Decision Determined by Assessor P9103681 Withdrawn $8,331 Very truly yours, BOARD OF EQUALIZATION eez7Vi,_ lG� Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization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 Qotq-3agG 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 Hello