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Home My WebLink About20193232.tiffAugust 6, 2019 Petitioner: DCP PARTNERS COLORADO LLC ATTN: TAX DEPARTMENT 370 17TH ST STE 2500 DENVER, CO 80202-5604 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBS ITE: www.weldqov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2019-3232 Appeal 2008225054 Hearing 8/5/2019 Dear Petitioner: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. §39-8-101 et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2019. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board P0909104 Stipulated - Approved $4,512,244 Stipulated Value P0909105 Stipulated - Approved $13,536,731 Stipulated Value $4,131,862 $12,395,585 Totals: $18,048,975 2 Total Accounts $16,527,447 A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30) days of the date the denial is mailed to you. You must select only one of the following three (3) options for appeal: 1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court. All appeals to the Board of Assessment Appeals filed after August 10, 2019, MUST comply with the following provisions of C.R.S. §39-8-107(5): (5)(a)(I) On and after August 10, 2019, in addition to any other requirements under law, any petitioner appealing either a valuation of rent -producing commercial real property to the Board of Assessment Appeals pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall provide to the County Board of Equalization or to the Board of County Commissioners of the County in the case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable: (A) Actual annual rental income for two full years including the base year for the relevant property tax year; (B) Tenant reimbursements for two full years including the base year for the relevant property tax year; (C) Itemized expenses for two full years including the base year for the relevant property tax year; and (D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year. (II) The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within ninety days after the appeal has been filed with the Board of Assessment Appeals. (b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's request, the following information: (A) All of the underlying data used by the county in calculating the value of the subject property that is being appealed, including the capitalization rate for such property; and (B) The names of any commercially available and copyrighted publications used in calculating the value of the subject property. (II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the County Attorney and shall be accompanied by a certification that the County Assessor or the County Board of Equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer. Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to you. The address and telephone number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number: (303) 864-7710 Email: baa@state.co.us Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent must pay a fee of $101.25 per appeal. OR 2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the District Court of the county wherein your property is located: in this case that is Weld County District Court. A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado appellate review and C.R.S. §24-4-106(9), govern the process. OR 3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is final and you have no further right to appeal your current valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following: a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld) will select the arbitrator. b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the property. The arbitrator also has the authority to administer oaths, and determine all questions of law and fact presented to him. The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by registered mail within ten (10) days of the arbitration hearing. c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of Equalization. In the case of residential real property, the fess may not exceed $150.00 per case. For cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you and Board of Equalization, but are paid by the parties as ordered by the arbitrator. If you have questions concerning the above information, please call me at (970) 400-4226. Very truly yours, BOARD OF EQUALIZATION Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor COUNTY BOARD OF EQUALIZATION WELD COUNTY Single County Schedule Number P0909104 + 1 STIPULATION (As To Tax Year_2019_ Actual Value) RE PETITION OF : NAME: ADDRESS: DCP PARTNERS COLORADO LLC 370 17TH ST STE 2500 DENVER, CO B0202-5604 Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2019 valuation of the subject property, and jointly move the Board of Equalization to enter its order based on this Stipulation. Petitioner (s) and Assessor agree and stipulate as follows: 1. The property subject to this Stipulation is described as: Gas frac ionators. 2. The subject property is classified as personal property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2019: Total $18,048,975 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year 2019 actual value for the subject property: Total $16,527,447 5. The valuation, as established above, shall be binding only with respect to tax year 2019. 6. Brief narrative as to why the reduction was made: Adjustment was made to the assets for the actual utilization of the system using the throughput formula. 7. Both parties agree that: EThe hearing scheduled before the Board of Equalization on 8/5/2019 at 10:30 be vacated. P0909104 + 1 nA hearing has not yet been scheduled before the Board of Equalization. 1 .019 - 3a3; AS0(a3 DATED is 3na day of August Petit' ner(s) or Agent or Attorney Address: 370 17TH ST STE 2500 DENVER, CO 80202-5604 (Assistant) County Attorney for Respondent, Weld County Board of Commissioners Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 Telephone: Telephone:(970) 336-7235 P0939104 + 1 /. ti1 I ,( k / County Assessor Address: 1400 N.17th Avenue Greeley, CO 80631 J'ltf\ Telephone: (970) 400-3650 2 NAME1 I ACCOUNTNO I BUSINESSNAME I 2019 NOV ACTUAL VALUE 12019 STIPULATION I DIFFERENCE DCP PARTNERS COLORADO LLC P0909105 GREELEY FRACTIONATOR DCP PARTNERS COLORADO LLC P0909104 SPINDLE FRACTIONATOR TOTALS $13,536,731.00 $4,512,244.00 $12,395,585.00 $4,131,862.00 $18,048,975.00 $16,527,447.00 ($1,141,146.00) ($380,382.00) ($1,521,528.00) Chloe Rempel From: Sent: To: Cc: Subject: Good afternoon, Chloe Rempel Wednesday, July 31, 2019 3 51 PM Cnsler, Scott A Sean McElroy, Esther Gesick, Brenda Dones, Karin McDougal, CTB-County Board of Equalization DCP Hearings - County Board of Equalization Your request has been received for phone hearings with the County Board of Equalization at 10 30 a m on Monday, August 5, 2019 If you sign stipulation agreements with the County, your phone hearings will be vacated Phone Hearing Contact Ben Pecot (303) 605-1748 Sincere regards, Chloe A. Rempel Deputy Clerk to the Board Weld County 1150 O Street Greeley, CO 80631 tel 970-400-4213 Confidentiality Notice This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited 1 cti From: Crisler. Scott A To: CTB-County Board of Equalization Subject: Email Appeal Submittal from the CBOE Webpage Date: Thursday, July 18, 2019 5:14:02 PM Attachments: DCP Midstream 2019 BOE ADDeal Letter Weld County CO.odf ('aulion: 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. Board of Equalization — Attached is a letter of appeal to the Weld County BOE on behalf of DCP Operating Company, LP; DCP Partners Colorado, LLC and DCP Lucerne 2 Plant, LLC. Please confirm receipt and compliance with appeal guidelines . Thank you in advance. Scott Crisler Sr Tax Manager DCP Midstream 303.605.1879 crislcs(a:cic pmidsh_catn,com 2019-3232 A50 (03 dcp Midstream. July 18, 2019 Weld County Board of Equalization 1150 O Street PO Box 758 Greeley, CO 80631 RE: 2019 Tax Year — DCP Operating Company, LP DCP Lucerne 2 Plant, LLC DCP Partners Colorado, LLC Board of Equalization, DCP Midstream Tax Department 370 17'' Street, Suite 2500 Denver, CO 80202 303-595.3331 303-605-2230 FAX crisles@dcpmidstream.com The entities noted above (collectively DCP) respectfully file this appeal with the Board in response to the Assessor's 2019 Notice of Determination for all DCP accounts. The basis for our appeal includes the following: • Adjustment to value based on plant and gathering system utilization. • The replacement cost for older assets in cases of similar equipment is higher than the cost reported for assets put into service in 2018. This difference in valuation is at odds with accepted appraisal practice of replacement cost being the same for identical equipment regardless of age. • Reduction in value for replacement cost of poly pipe versus steel pipe. Accounts under appeal are noted below: ENTITY ACCOUNT # ASSET DESCRIPTION LEGAL DCP LUCERNE 2 PLANT LLC P0009394 LUCERNE PLANT W2SE4 28 6 65 LUCERNE GAS PLT DCP LUCERNE 2 PLANT LLC P0910770 OCONNOR GAS PLANT PT SE4 31 5 64 LOT B REC EXEMPT RECX12- 0034 DCP LUCERNE 2 PLANT LLC P9100831 SLW BOOSTER STATION 9051 ALL 12 5 64 EXC DCP LUCERNE 2 PLANT LLC P9102257 70 RANCH BOOSTER STATION 70 RANCH BOOSTER STATION DCP LUCERNE 2 PLANT LLC P9102258 ROCKY BOOSTER STATION ROCKY BOOSTER STATION DCP LUCERNE 2 PLANT LLC P9102259 TROUDT BOOSTER STATION TROUDT BOOSTER STATION DCP LUCERNE 2 PLANT LLC P9102261 LUCERNE II PLANT W2SE4 28 6 65 LUCERNE GAS II PLT DCP LUCERNE 2 PLANT LLC P9104810 CROSSROADS COMPRESSOR STATION PT 18 4 64 LYING S OF FOL DESC LN DCP LUCERNE 2 PLANT LLC P9104811 GODFREY BOTTOM COMPRESSER STATION PT NE4 10-4-66 LOT C REC EXEMPT RECX14-0114 www.dcpmidstream.com dcp Midstream. DCP Midstream Tax Department 370 17th Street, Suite 2500 Denver, CO 80202 303-595-3331 303-605-2230 FAX crisles@dcpmidstream.com DCP LUCERNE 2 PLANT LLC P9104812 MEWBOURNE PLANT III PT SE4 35-4-66 LOT B CORR REC EXEMPT RE -3203 (2.55R) MEWBOURNE PLANT III DCP OPERATING COMPANY P0000285 SPINDLE PLANT SW4SW4SW4 34 2 67 SPINDLE GAS PLANT DCP OPERATING COMPANY P0000759 SINGLETREE COMPRESSOR STATION NW4 16 2 66 SINGLETREE BOOSTER STATION DCP OPERATING COMPANY P0001928 ROGGEN PLANT SE4SW4 24 2 63 ROGGEN GAS PROD PLANT DCP OPERATING COMPANY P0006418 SOUTHFIELD COMPRESSOR STATION SW4 29 1 63 SOUTHFIELD COMPRESSOR STATION DCP OPERATING COMPANY P0009122 EATON PLANT NE4SE4 34 7 66 BUILDING DCP OPERATING COMPANY P0009201 OLD MEWBOURNE PLANT NE4SE4 35 4 66 MEWBOURN PLANT DCP OPERATING COMPANY P0010628 GREELEY PLANT 5W4 25 5 66 WEST GREELEY PLT DCP OPERATING COMPANY P0010795 EAST LATERAL COMPRESSOR STATION SW4 18 7 58 EAST LATERAL COMPRESSOR STATION DCP OPERATING COMPANY P0011610 TAMPA COMPRESSOR STATION SE4 313 63 TAMPA COMPRESSOR STATION DCP OPERATING COMPANY P0013934 PANTERA/MIDPOINT BOOSTER STATION NW4NE4 21 7 61 PANTERA/MIDPOINT BOOSTER STATION DCP OPERATING COMPANY P0014750 JOHNSTOWN COMPRESSOR STATION SE4NW4 29-5-66 JOHNSTOWN COMP STN DCP OPERATING COMPANY P0015730 PARKER AND PARSLEY COMPRESSOR STATION SE 5 3 64 PARKER AND PARSLEY COMPRESSOR STATION DCP OPERATING COMPANY P0016876 FINA COMPRESSOR STATION NW4NW4 18 7 59 FINA BOOSTER STATION C/O DCP OPERATING COMPANY P0018073 MARTHA COMPRESSOR STATION SE4SW4 30 1 67 MARTHA COMPRESSOR STATION DCP OPERATING COMPANY P0019213 MARLA BOOSTER STATION SE4SE4 28 4 64 MARLA COMPRESSOR STATION DCP OPERATING COMPANY P0019216 JODY COMPRESSOR STATION NE4NE4 216 61 JODY COMPRESSOR SITE DCP OPERATING COMPANY P0020679 DCP MIDSTREAM LP OFFICE 13781 SW4SW4 26-6-65 ANGI FIELD OFFICE DCP OPERATING COMPANY P0020839 MARILYN COMPRESSOR STATION SE 10 2 67 MARILYN COMPRESSOR STATION DCP OPERATING COMPANY P0020988 PLATTEVILLE PLANT NESW 8-3-66 PLATTEVILLE PLANT DCP OPERATING COMPANY P0023349 SURREY COMPRESSOR STATION 28-1-67 SURREY BOOSTER STATION OFFICE & LAB DCP OPERATING COMPANY P0905108 ENTERPRISE COMPRESSOR STATION 5W4 30 3 63 ENTERPRISE COMPRESSOR STATION DCP OPERATING COMPANY P0906982 RIVERSIDE COMPRESSOR STATION SW4 26 5 61 RIVERSIDE COMPRESSOR STATION DCP OPERATING COMPANY P0907568 DCP GREELEY OFFICE GR GCC-TC1 PT TRACT C GREELEY COMMERCE CENTER COMM AT CEN OF SEC 20 5 65 www.dcpmidstream.com dcp Midstream DCP Midstream Tax Department 370 17th Street, Suite 2500 Denver, CO 80202 303-595-3331 303-605-2230 FAX crisles@dcpmidstream.com DCP OPERATING COMPANY P0909278 MEWBOURNE PLANT II PT SE4 35-4-66 LOT B CORR REC EXEMPT RE -3203 (2.55R) MEWBOURNE PLANT II DCP OPERATING COMPANY P0910519 GILL RADIO TOWER 21 6 62 DCP OPERATING COMPANY P0910768 SULLIVAN COMPRESSOR STATION PT SE4 17 7 62 LOT A REC EXEMPT RE -5107 DCP OPERATING COMPANY P0910769 BERNHARDT COMPRESSOR STATION PT NW4 315 66 EXC COM E4 COR SEC 31 N0D48W 225.62 N88D54E 2130.76 N01D45W 2206.73 N63D30W 280 S0D14E 5384.22 TPOB BEING A STRIP OF LAND 20 DCP OPERATING COMPANY P0911446 WELLS RANCH BOOSTER STATION WELLS RANCH BOOSTER STATION DCP OPERATING COMPANY P0911454 LIBSACK COMPRESSOR STATION E2NE4 36-6-65 LOT 8 REC EXEMPT RE -3677 (2.44R) DCP OPERATING COMPANY P9100813 DCP MIDSTREAM LP PIPELINE DCP MIDSTREAM LP PIPELINE DCP OPERATING COMPANY P9102362 DCP MIDSTREAM LP PIPELINE DCP MIDSTREAM LP PIPELINE DCP OPERATING COMPANY P9102652 LONGHORN COMPRESSOR STATION S19 T6 R62 SW4 DCP PARTNERS COLORADO LLC P0909104 SPINDLE FRACTIONATOR SWSW 34 2 67 DCP PARTNERS COLORADO LLC P0909105 GREELEY FRACTIONATOR SW4 25 5 66 In prior years, DCP has reached agreement with the county without appealing to the Board. This year, communications between DCP and the county have been productive but have not resulted in an agreement. The assessor's office continues is currently working through the issues DCP presented above. The assessor's office and DCP have agreed to a teleconference on July 31' at 9:00am to discuss proposed values based on their research. Thank you in once for your assistance. Scott Crislcr Sr. Tax Manager DCP Midstream 303.605.1879 crisles@dcpmidstream.com www.dcpmidstream.com July 26, 2019 Petitioner: DCP PARTNERS COLORADO LLC ATTN: TAX DEPARTMENT 370 17TH ST STE 2500 DENVER, CO 80202-5604 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 NOTIFICATION OF HEARING SCHEDULED Docket 2019-3232, AS0103 Appeal 2008225054 Hearing 8/5/2019 10:30 AM Account(s) Appealed: P0909104 P0909105 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 5, 2019, at or about the hour of 10:30 AM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned 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, 2019, and mailed to you within five (5) business days. Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10 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. If you wish to discuss your value with the Assessor's Office, please call them at (970) 400-3650. If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a written request to assessor@weldgov.com. Upon receipt ofyourwritten request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information, at which time the Assessor will make the data available within three (3) working days, subject to any confidentiality requirements. 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 Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Danes, Assessor Hello