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.
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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
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