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HomeMy WebLinkAbout20181966.tiffPETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: 303-864-7710 Denver, Colorado 80203 Fax: 303-864-7719 Date: 06/09/2018 Property Owner: TAGAWA GREENHOUSES, INC. Subject Property: 17999 CR 4, Brighton, CO 80603 Schedule Number(s): R6265186 R6411486 Appeals the decision of the Weld County Board of County Commissioners This appeal is: Abatement Appeal The subject property is currently classified as: Commercial The subject property should be classified as: Personal Property Actual Value assigned to the subject property$2,029,676 For Office Use Only 74034ND Docket No. FFee: Y heck/Credit Card #1 ayment Trans #: P F H RECEIVED UN -11-2018 ---WELD-COUNTY COMMISSIONERS Dated: 05/14/2018 Tax Year(s): 15-16 Petitioner's estimate of value:$1,500,000 Estimated time for Petitioner to present the appeal: 4 hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: Petitioner will be represented by an attorney Attorney would like to appear in person If the property owner is an entity, it must appear under the representation of an attorney licensed in Colorado except as follows. A closely held entity may be represented by an officer of the entity as long as the amount in controversy does not exceed $15,000, exclusive of costs, interest or statutory penalties. A closely held entity can have no more than three owners. See Section 13-1-127, C.R.S. A closely held entity that will be represented by an officer of the entity must provide a letter to the Board with this petition stating that it has no more than three owners and that the tax amount at issue does not exceed $15,000. A trust filing a petition may be represented by a trustee, an attorney or an agent. Filling Fee: $101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property Greenhouses should be classified as personal property. and are overvalued. arYlrylo n► c o,-+ ions Ocof a4 f lg cc.: cCSR ccw( r&A) ( fl ) ca.c 1=H/talc.) °co t ao t c 2018-1966 cB .S00'19 Documents attached to this petition: Board of County Commissioner Appeals The Decision of the County Board of Commissioners Certificate of Senece I certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to the County Board of Equalization, the Board of County Commisioners or the State Property Tax Administrator who made the decision relating to this appeal and to all co -owners or parties directly interested in the subject property on the date I submitted the Petition to the State Board of Assesment Appeals. ATTESTATION I understand that in accordance with Sections 18-8-503 and 18-8-501(2)(a)(I), C.R.S., false statements made herein are punishable by law. I state under penalty of perjury in the second degree, as defined in Section 18-8-503, C.R.S. that: I am the owner of the property that is the subject of this appeal, or I am the authorized agent or attorney for the owner of the property that is the subject of this appeal; and The information in this Petition to the State Board of Assessment Appeals (including all attachments) is true and correct to the best of my knowledge and belief. I understand that, upon acceptance by the Board of Assessment Appeals, I will need to pay the required filing fee associated with this Petition, if any. I understand that no further changes can be made to the Petition or attachments, unless corrections are required by the Board of Assessment Appeals. I understand my obligation to mail, fax or hand deliver a true and correct copy of the Petition (including all attachments) to the County Board of Equalization, the Board of County Commissioners or the State Property Tax Administration who made the decision relating to this appeal and to all co -owners or parties directly interested in the subject property. I will mail, fax or hand deliver the Petition (including all attachments) on the date I submit the Petition to the Board of Assessment Appeals. Petitioner's mailing address is required even if Petitioner is represented by an agent or attorney. Filed Online with Certification Signature of Attorney Higgins, Hopkins, Mclain & Roswell, Llc Company Name Higgins, Hopkins, Mclain & Roswell, LIc - William A Printed Name 1777 S. Harrison Street, Ste. 750 Mailing Address Denver, CO 80210 City, State, Zp Code Telephone: 303-987-9870 Email: wmclain@hhmrlaw.com Filed Online with Certification Signature of Petitioner TAGAWA GREENHOUSES, INC. Property Owner MclainWilliam Kluth Printed Name 17999 CR 4 Mailing Address Brighton, CO 80603 City, State, Zp Code Telephone: 303-659-1260 Daytime number Email: It is the Petitioner's responsibility to notify the BAA of any change of address. Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to completing this Petition Form. The Instructions and Rules are available on the Web at www.dola.Colorado.govr'baa or may be requested by phone at 303-864-7710. CLERK TO THE BOARD PHONE: (970) 400-4225 FAX: (970) 336-7233 1150 O STREET P.O. BOX 758 GREELEY, COLORADO 80632 May 24, 2018 TAGAWA GREENHOUSES, INC. 17999 CR 4 BRIGHTON, CO 80603 RE: SCHEDULE NUMBER R6265186 Dear Property Owner: On May 14, 2018, the Board of Weld County Commissioners considered your petition for abatement or refund of taxes and denied same. Pursuant to Section 39-2-125(f), C.R.S., you have the right to appeal this decision to the State Board of Assessment Appeals within thirty days. You may obtain the appropriate forms and instructions from: Board of Assessment Appeals, Department of Local Affairs, 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: (303) 864-7710 Email: dola_baa@state.co.us. In preparation for appealing to the State Board of Assessment Appeals you may also go to the following state link to obtain any further information you may need to proceed, http://www.dola.state.co.us/baa/index.htm. Very truly yours, Chloe A. Rempel Deputy Clerk to the Board crempel@weldgov.com cc: Weld County Assessor William McLain — Higgins, Hopkins, McLain and Roswell, LLC RESOLUTION RE: ACTION OF THE BOARD CONCERNING PETITION FOR ABATEMENT OR REFUND OF TAXES FOR ACCOUNT NUMBER R6265186 - TAGAWA GREENHOUSES, INC. WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Board of County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 14th day of May, 2018, at which meeting there were present the following members: Chair Steve Moreno, Commissioners Barbara Kirkmeyer, Sean P. Conway, Julie A. Cozad, and Mike Freeman, and WHEREAS, notice of such meeting and an opportunity to be present has been given to the taxpayer and the Assessor of said County, with said Assessor, Christopher Woodruff, being represented by Brenda Dones, Assessor's Office, and taxpayer, Tagawa Greenhouses, Inc., being represented by Higgins, Hopkins, McLain and Roswell, LLC, and WHEREAS, the Board of County Commissioners has carefully considered the attached petition, and is fully advised in relation thereto. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that the Board concurs with the recommendation of the Assessor and the petition be, and hereby is, denied, and an abatement or refund be allowed as follows: CORRECTION TO ASSESSED VALUATION ABATEMENT OR REFUND TAX YEAR $0.00 $0.00 2015 $0.00 $0.00 2016 CC. QSRCCw/gp/ �PPL /OPPL REP Os/94/tg 2018-1546 AS0099 TAX ABATEMENT PETITION - TAGAWA GREENHOUSES, INC. PAGE 2 The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 14th day of May, A.D., 2018. ATTEST: d:ei Weld County Clerk to the Board BY:q.QQ�4, APP eputy Clerk to the �oun ttorney Date of signature: O5/15/ t 2 BOARD OF COUNTY COMMISSIONERS WELD O NTY, COLORADO cz� e Moreno, Char arbara Kirkmeyer _ro-Tem Sean P. Conway �1 lie A. ozadInAjic.m�Mike Freeman 2018-1546 AS0099 4 PETITION FOR ABATEMENT OR REFUND OF TAXES t; County Wekt Date Received R Section I: Petitioner, please complete Section I only. Date December 11,2017 Month Day Year Petitioner's Name Tagawa Greenhouses Inc. Petitioner's Mailing Address. 17999 Weld County Rd. 4 Brighton (Use Assessors or Commissioners' Date Stamp) fi(-r`', NELU C;JUN. ?' ,ESSOE: Colorado 80503 RECEIVED City or Town SCHEDULE OR PARCEL NUMBER(S) 147125000015 Account:R6265186 (OtherAgricultural - Real Property) State ZeCode CWELD COUNTY MM PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTSYONEHS 17999 Weld County Rd. 4 Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for property tax year(s) 2015 and 2016 are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or illegally, whether due to erroneous valuation, irregularity in levying, clerical error or overvaluation. Attach additional sheets if necessary.) The Subject Properties are overvalued. value S1,000,000Year 2015 Value S1,000,000,,ear 2016 I declare, under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits or statements, has been prepared or examined by me, and to the best of my knowledge. information and belief, is true, correct, and complete. William A. McLain (46941) Attorneyfor Petitioner Higgins, Hopkins, Mclain & Roswell, LLC 1777 S. Harrison Street, Suite 750 Denver, CO 80210 Telephone: (303) 987-9870 Email: wmcain@hhmrlaw.com It the Board of County Commissioners. pursuant to * 39-10-114(1), C R S. or the Property Tax Administrator, pursuant to $ 39-2.116, C.R.S.. denies the petrhon for refund or abatement of taxes in whole or in part, the Petitioner may appeal to the Board of Assessment Appeals pursuant t0 the provisions of 1 39.2.125. C R S , within thirty days of the entry of any such decision. § 39-10-114 5(1), C R S Section It Assessor's Recommendation (For Assessors Use Only) Tax Year ?1 . Tax Year r1.1( 1 - Agtgl Aftlelec4 laxuat Assessed Original kx� () )_ { , a L� ` j ) ) Corrected AbateiRefund T ❑ Assessor recommends approval as outlined above. If the request for abatement es based upon the grounds of overvaluation, no abatement or refund of taxes shall be made d an obiection or protest to such valuation has been filed and a Notice of Determination has been mated to the taxpayer. § 39.10.114(1)(a)ll)(D). C.R.S Tax year: de/P-;Protest? J No 0 Yes Of a protest was flied, please attach a copy of the NOD.) Tax year: ,',Oft, protest? E4 No Q Yes (If a protest was fled, please attach a copy of the NOD.) gAssessor recommends denial for the following reason(s): 15 -DPI -AR No 920.66116 2018-1546 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III g Section IV must be completed) Every petition for abatement or refund hied pursuant to A 39-10.114. C R S shalt be acted upon pursuant to the provisions of this section by the Board of County Commissioners or the Assessor, as appropriate. within six months of the date of filing such petition. § 39-1-113(1 71. CRS Section I I: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to $10,000) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition tor abatement or refund in an amount of $10,000 or less per tract, parcel, or lot of land or per schedule of personal property, in accordance with § 39-1-113(1.5), C.R.S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tax Year Tax Year &SIM Assessed T Actual &OMBI8! Original Corrected Abate/Refund Note The total tax amount doss not utclude accrued interest, penalties, and fees associated with late and/or delinquent tax payments. rf applicable Please contact the County Treasurer for full payment information. Petitioner's Signature Assaasor's or Deputy Asseaor's Signature Data Date Section IV: Decision of the County Commissioners (Must be completed if Section 111 does not apply) WHEREAS, the County Commissioners of County, State of Colorado, at a duly and lawfully called regular meeting held on / / , at which meeting there were present the following members Month Day Year with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor of said County and Assessor (being present —not present) and Name Petitioner (being present --not present), and WHEREAS, the said Name County Commissioners have carefully considered the within petition, and are fully advised in relation thereto, NOW BE IT RESOLVED, that the Board (egress —does not agree) with the recommendation of the Assessor and the petition be (approved —approved in part —denied) with an abatement/refund as follows: Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund Chairperson of the Board of County Commissioners' Signature County Clerk and Ex -officio Clerk of the Board of County Commissioners in and for the aforementioned county, do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County this day of Month Year County Clerk's or Deputy County Clerk's Signature Note' Abatements greater them 510.000 per schedule. per year, must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For ail abatements greater than $10,000) The action of the Board of County Commissioners, relative to this abatement petition, is hereby Q Approved 0 Approved in part S 0 Denied for the following reasonls). Secretary's Signature Property Tax Administrator's Signature Date 15.OPT-AR No 920-66/16 CLERK TO THE BOARD PHONE: (970) 400-4225 FAX: (970) 336-7233 1150 O STREET P.O. BOX 758 GREELEY, COLORADO 80632 May 24, 2018 TAGAWA GREENHOUSES, INC. 17999 CR 4 BRIGHTON, CO 80603 RE: SCHEDULE NUMBER R6411486 Dear Property Owner: On May 14, 2018, the Board of Weld County Commissioners considered your petition for abatement or refund of taxes and denied same. Pursuant to Section 39-2-125(f), C.R.S., you have the right to appeal this decision to the State Board of Assessment Appeals within thirty days. You may obtain the appropriate forms and instructions from: Board of Assessment Appeals, Department of Local Affairs, 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: (303) 864-7710 Email: dola_baa@state.co.us. In preparation for appealing to the State Board of Assessment Appeals you may also go to the following state link to obtain any further information you may need to proceed, htto://www.dola.state.co.us/baa/index.htm. Very truly yours, Chloe A. Rempel Deputy Clerk to the Board crempel@weldgov.com cc: Weld County Assessor William McLain — Higgins, Hopkins, McLain and Roswell, LLC RESOLUTION RE: ACTION OF THE BOARD CONCERNING PETITION FOR ABATEMENT OR REFUND OF TAXES FOR ACCOUNT NUMBER R6411486 - TAGAWA GREENHOUSES, INC. WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Board of County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 14th day of May, 2018, at which meeting there were present the following members: Chair Steve Moreno, Commissioners Barbara Kirkmeyer, Sean P. Conway, Julie A. Cozad, and Mike Freeman, and WHEREAS, notice of such meeting and an opportunity to be present has been given to the taxpayer and the Assessor of said County, with said Assessor, Christopher Woodruff, being represented by Brenda Dones, Assessor's Office, and taxpayer, Tagawa Greenhouses, Inc., being represented by Higgins, Hopkins, McLain, and Roswell, LLC, and WHEREAS, the Board of County Commissioners has carefully considered the attached petition, and is fully advised in relation thereto. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that the Board concurs with the recommendation of the Assessor and the petition be, and hereby is, denied, and an abatement or refund be allowed as follows: CORRECTION TO ASSESSED VALUATION ABATEMENT OR REFUND TAX YEAR $0.00 $0.00 2015 $0.00 $0.00 2016 C . cks Ccw( ,o(OK), Ca. CAiI), CRPPL /GPPL REP O$/61-ifl$ 2018-1547 AS0099 TAX ABATEMENT PETITION - TAGAWA GREENHOUSES, INC. PAGE 2 The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 14th day of May, A.D., 2018. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO ATTEST: dtidtitoo jelto•gi Weld County Clerk to the Board BY: AP ounty • ' orney Date of signature: O5(i5/Ig' ,C.Cti.22 Ste e Moreno, Chair arbara Kirkmeyer, :_o-Tem Sean P. C. way Mike Freeman 2018-1547 AS0099 County: Weld Section 1: Petitioner, please complete Section I only. Date 11 /6/2017 bsnnn Day Yrar Petitioner's Name: Tagawa Greenhouses Inc. Petitioner's Mailing Address: 17999 Weld County Rd. 4 Brighton Ca,/ or Town SCHEDULE OR PARCEL NUMBER(S) 147331201005 'I - ESSOP 80603 L'p Lode PETITION FOR ABATEMENT OR REFUND OF TAXES • 9 k esSor Cdt'+mtsswrtets' Date stamp WELD Colorado p Stale PROPERTY ADDRESS OR LEGAL DESCRIPTION OF Pfidlii141 ')t 17999 Weld County Rd.4COMMISSI0NERS v,A1E.(,i) (,OUNT't' Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for properly tax year(s) and "1016 are incorrect for the following reasons: (Briefly describe why the taxes have been levie erroneously or Illegally, whether due to erroneous valuation, irregularity in levying, clerical error or overvaluation Attach additional sheets if necessary.) Overvaluation Petitioner's estimate of value: S 1,500,0510 ( 2015 .) and E_ __1,500' ,000 (.2(116—_) Value Year Value Year I declare, under penally of perjury in the second degree, that this petition, together with any accompanying exhibits o' statements, has been prepared or examined by me, and to the best of my knowledge. information and belief, is true, correct, and complete / William A. McLain (#6941) Attorney for Petitioner Higgins, Hopkins, McLain & Roswell. LLC 1777 S. Harrison St., Suite 750 Denver, CO 80210 Telephone: (303) 987-9870 email: wmclain@hhmrlaw.com It the Dowd of County Commissioners, pursuant toy 39-10-114(1). C.R S., ur the Property Tax Administrator, pursuant to 39.2-116, C.R S , denies the petition for refund or abatement of taxes in whole of in pan, the Petitioner may appeal to the Board of Assessment Appeals pursuant to me provisions o1 139.2-125, C.R.S. wthn m ny days of the entry of any sucr" r:ecs-on, § 39.10.114 9(11. C R S Section II: Original Corrected AbatefRetund Actual Assessor's Recommendation (For Assessor's Use Only) Tax Year ' Assessed ❑ Assessor recommends approval as outlined above. Tax Year ` /rl Aaurt psaesse4 ax I /J lithe request for abatement Is based upon the grounds of overvaluation, nn abatement of refund of taxes shalt be made ,t an obletalon or protest t0 SUch valuation has been filed and a Notice of Determnauon has been mates to the taxpayer, §39.10-114(1)(a1(1)(0). C.R.S. ` r- i1-,, Tax year: Protest? r_' No f7 Yes (h a protest was flied, phase risen a copy of the NOD.) Tax year. _, - • Protest? L-2 No O Yea (If a protest was filed, please attach a copy of the NOD.) X Assessor recommends denial for the following reason(s): Assessor'stor Deputy Ass Signature Signature 1SDPT-AR Nu 9/0-fih!16 2018-1547 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section HIE Section IV must be Completed) Every petition far abatement or refund filed pursuant to 139-10-114. C. R S. shall be acted upon pursuant to the prosnmons of th-s section by the Board of County Commissioners or the Assessor, as appropriate, within ex months of the data of hltng such petition, §39-1-11311.7), C R.S. Section di: Written Mutual Agreement of Assessor and Petitioner (Only foe abatements up to $10,000) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any Such petition for abatement or refund In an amount of $10,000 or less per tract, parcel, or lot of land or per schedule of personal property, in accordance with § 39-1-113(1.5). C.R.S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tax Year --- Tax Year _ AGtusl ittsmated Tall EGiYaI Maaaaust lax Original Corrected AbstdMsfund Note: The toa; tax amount does not ine ude accrued interest, penalties. and fees associated elm late and/or delinquent tax payments, if appfcabte. Please contact the County Treasurer for full payment Information. Petitioner's Signature Assessor's or Deputy Assessor's Signature Date Oats Section IV: (Must be completed If Section NI does not apply) WHEREAS, the County Commissioners of County, State of Colorado, at a duly and lawfully called regular meeting held on -J / , at which meeting there ware present the following members* Month Day Year Decision of the County Commissioners with notice of such meeting and art opportunity to be present having been given to the Petitioner and the Assessor of said County and Assessor (being present —not present] and Name Petitioner (being present -not present), and WHEREAS, the said Name County Commissioners have carefully oonsldered the within petition, and are fully advised in relation thereto, NOW BE IT RESOLVED, that the Boaro (agrees -does not agree) with the recommendation of the Assessor and the petition be (approved -approved In part -denied) with an abatement/refund as follows: Year Assessed Vat:e Taxes AbaterRetunu Year Assessed Value Taxes Abate/Refund Chairperson of the Board of County Commissioners' Signature t, County Clerk and Ex -officio Clerk of the Board of County Commissioners in and for the aforementioned county, do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County this day of Month Year County Clark's or Deputy County Clerk's Signature Note: Abatements greater than St0,000 per schedule, per year, must be submitted in duplicate to the Property Tax Administrator for review. Section V: (For all abatements greater than $1oa00) The action of the Board of County Commissioners, relative to this abatement petillon, is hereby O Approved O Approved In part $ O Denied for the following reason(s): Action of the Property Tax Administrator Secretary's Signature Property Tax Admlmstrators Signature Date I SDPT-AR No. 92066/th Hello