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Home My WebLink About20132216August 6, 2013 CLERK TO THE BOARD PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 SEARS HAL MARSHALL REVOCABLE TRUST C/O WINDSOR OIL 1640 MAIN ST WINDSOR, CO 80550 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R3287204 Dear Petitioner: On August 01, 2013, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. Section 39-8-101 et seq., considered your request for an Administrative Denial of your petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2013. The Assessment and valuation is set as follows: ACTUAL VALUE AS ACTUAL VALUE AS DETERMINED BY ASSESSOR SET BY BOARD $618,122.00 $618,122.00 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. Section 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. ea: eef 8 -lo -/.2 2013-2216 AS0085 All appeals to the Board of Assessment Appeals filed after August 10, 2013, MUST comply with the following provisions of C.R.S. Section 39-8-107(5): (5)(a)(I) On and after August 10, 2013, 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 section 39-8-108(1) or a denial of an abatement of taxes pursuant to section 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. 2013-2216 AS0085 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: 303-866-5880 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. Section 39-8-108(1), the rules of Colorado appellate review and C.R.S. Section 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. Section 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. 2013-2216 AS0085 If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. Very truly yours,Ycidea�/a P Esther E. Gesick, Deputy Clerk Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor 1ST NET REAL ESTATE SERVICES INC 3333 S WADSWORTH BLVD SUITE 200 LAKEWOOD, CO 80227 2013-2216 AS0085 5'- 30 NOTICE OF DETERMINATION Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R3287204 2013 0437 WIN 4JF L3 JACOBY FARM 4TH FG 1640 MAIN ST WINDSOR, CO PROPERTY OWNER SEARS HAL MARSHALL REVOCABLE TRUST C/O WINDSOR OIL 1640 MAIN ST WINDSOR, CO 80550 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW COMMERCIAL 618,122 618,122 TOTAL $618,122 $618,122 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: AL0I - Your property has been uniformly valued following Colorado law. Your protest of value has been denied due to comparison of other similar properties which sold during the 2011/2012 time period. 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 real property appeals is July 15. 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. Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM Please refer to the reverse side of this notice for additional information. 1ST NET REAL ESTATE SERVICES INC 3333 S WADSWORTH BLVD SUITE 200 LAKEWOOD, CO 80227 RECEIVED JUL 1 2 2013 WELD COUNTY COMMISSIONERS 15-DPT-AR PR 207-08/13 R3287204 16330 2013-2216 APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 1 through August 5 at 1400 N 17 AVE. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail 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 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real 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 12, § 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, 2012? (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.) $ Tan WO 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.) MAk4cT av,Jr5 A-41 SA> C.C 114 icAit A ctLJ1 v4Lue rya 7hS GAa“1-, Ail 43,P73og, WHO( -race-74a ocaAt AS A 5,4G4,e Eee,Jc..-7c I ATTESTATION I, the undersigned owner or agents of the property identified above, affirm that the statements contained herein and on any attach e s hereto are true and complete. 717 it Th 7)0-94)_57go 7//0/13 Signature — g6Ew1 " Telephone Number Date MtJALT>r1F t 15r rJEln e Ce,'i') Email 9 Attach letter of authorization signed by property owner. Address 15-DPT-AR PR 207-08/13 R3267204 16330 ft Net Real Estate Services, Inc. 3333 S. Wadsworth Blvd. Suite 200 Lakewood CO 80227 Phone:720-962-5750 Fax:720-962-576O LETTER OF AUTHORITY To Whom It May Concern: I, HAL MARSHALL SEARS REVOCABLE TRUST am the owner, and/or agent of the owner, of the following real and/or business personal property: ADDRESS SEE ATTACHLA PROPERTY LIST ]PARCEL/SCHEDULE NUMBER COUNTY I do hereby authorize 1st Net Real Estate Services, Inc. to represent my interests and to appear on my behalf before County Assessor, County Board of Equalization, Board of County Commissioners, the Colorado Beard of Assessment Appeals, binding arbitration, District Court. all Colorado state courts, and/or any other agency or entity with regard to any and all matter(s) concerning the valuation and taxation of the above mentioned property(s) for tax years 2013, 2014, and any or all previous years as allowed by Colorado law. The undersigned requests that copies of all decisions from any of the above entities, or any other agency or entity, as is involved pertaining to matters of valuation and/or taxation for the above -mentioned property(s), be mailed to: 1st Net Real Estate Services, Inc. 3333 South Wadsworth Blvd. Suite 200 Lakewood, CO S0227 Phone: (720) 962-5750 Fax: (720) 962-5760 I hereby expressly revoke any and all previous authorizations relating to the Property(s). 2- day of C / 20(7r Dated this �%j ��/J Signed, l �_ t / f� Sii azure: n{%`J-^,/�— Print Name: Title: Trustee Address: 1131 Emerald Bay CitY, State, Zip: Laguna Beach, CA 92651 Phone: 949-230-0938 Fax #: STATE OF CnQ.�t R ) SS COUNTY OF O1 wog— Swom to aai�d subscribed before me this e-.0 cvrt sCs day of 11 ("ip 20 12_ by Witness my hand and official se l a bl 6 My Commission expires n n A R. H. BADANI COMMA 977059 m N0iARYPIALICCAt1F0RNIA 4 0AAN6E000NSY lil My Term Exp. May 31, 2016 Notary Public Address SI C EXHIBIT A Hal Sears et al Property List to be Attached to Real Estate Tax Appeal Agency Agreement County County Parcel # t Weld R2569403 2 Weld R6777812 Weld R6777813 Weld R3287304 Weld R3287204 3 Larimer 95224-23-008 4 Garfield R009208 5 La Plata R424417 6 Jefferson 449221 7 Mesa 2945-012-50-013 8 Arapahoe 2073-36-1-06-001 9 Pueblo 507105005 to Douglas R0459813 Property Address 1490 Main Street, Windsor 1620 Main Street, Windsor Vacant Land: Apprx.1620 Main Street, Windsor 1630 Main Street, Windsor 1640 Main Street, Windsor 1100 Eagle Drive, Loveland 615 Wapiti Court, Rifle 10 River Road, Durango 17218 South Golden Road, Golden 687 Horizon Drive, Grand Junction 22515 East Aurora Parkway, Aurora 1020-1024 N. Market Plaza, Pueblo West 11965 Lioness Way, Parker Property Owner Hal Marshall Sears Revocable Trust Hal Marshall Sears Revocable Trust Hal Marshall Sears Revocable Trust Hal Marshall Sears Revocable Trust Hal Marshall Sears Revocable Trust Wellington Resources LLC Wellington Resources LLC Summerwood Financial LLC Wellington Resources LLC Hal Marshall Sears Revocable Trust Wellington Resources LLC Wellington Resources LLC Wellington Resources LLC July 22, 2013 CLERK TO THE BOARD PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 SEARS HAL MARSHALL REVOCABLE TRUST C/O WINDSOR OIL 1640 MAIN ST WINDSOR, CO 80550 Account No.: R3287204 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 30, 2013, at or about the hour of 4:30 PM, 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, 2013, and mailed to you on or before August 12, 2013. 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 obtain the data supporting the Assessor's valuation of your property, please submit a written request directly to the Assessor's Office by fax (970) 304-6433, or if you have questions, call (970) 353-3845. Upon receipt of your written 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. AS0085 SEARS HAL MARSHALL REVOCABLE TRUST - R3287204 Page 2 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 c'e%QitAkticS�tG' Esther E. Gesick Deputy Clerk to the Board cc: Christopher Woodruff, Assessor 1ST NET REAL ESTATE SERVICES INC 3333 S WADSWORTH BLVD SUITE 200 LAKEWOOD, CO 80227 AS0085 Tammy Waters From: Sent: To: Cc: Subject: Courtney Anaya Friday, July 26, 2013 10:09 AM Tammy Waters Esther Gesick FW: Weld County CBOE Hi Tammy, Not sure if you got this email requested Admin Deny. It's for R3287204 & R3287304. Thanks! Courtney Anaya Assistant Analyst Weld County Assessor's Office (970) 353-3845 ext. 3670 canaya@co.weld.co.us 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. From: Noel Lawrence Sent: Thursday, July 25, 2013 4:47 PM To: Courtney Anaya Subject: FW: Weld County CBOE I'm just forwarding this again because I noticed these accounts were still on your latest list of scheduled hearings. These 2 are Admin Denials. Thanks! From: Mike Walter [mailto:mwalter©lstnetre.com] Sent: Wednesday, July 24, 2013 1:44 PM To: Noel Lawrence Subject: RE: Weld County CBOE Noel, In light of the information that you gave me on the leases (which the owner had withheld from me), I am willing to take administrative denials (and I will not file appeals to the BAA...or any other appeal option), or if you prefer I am willing to withdraw our appeals, on account #'s: R3287204 and R3287304. Let me know what you need from me to make this easiest for you and the Board. And please, call me if you have any questions. I appreciate your time working on these, and apologize for wasting your time with it. 1 Thank you, Mike Walter 1st Net Real Estate Services, Inc. 3333 South Wadsworth Blvd., Suite 200 Lakewood, CO 80227 Phone: 720-962-5750 Fax: 720-962-5760 Email: mwalter@lstnetre.com From: Noel Lawrence [mailto:nlawrence@co.weld.co.us] Sent: Tuesday, July 23, 2013 1:15 PM To: Mike Walter Subject: RE: Weld County CBOE The hearing is scheduled for Tuesday 07/30 at 4:30 p.m. Thanks, Noel From: Mike Walter [mailto:mwalter@lstnetre.coml Sent: Tuesday, July 23, 2013 1:13 PM To: Noel Lawrence Subject: RE: Weld County CBOE Noel, Sony for the delay...no, I have not heard back from the owner yet. Do we have a hearing date set yet? I haven't seen anything from the BOE. I will contact the owner again. Thank you, Mike Walter 720-962-5750 From: Noel Lawrence[mailto:nlawrence@co.weld.co.us] Sent: Tuesday, July 23, 2013 1:00 PM To: Mike Walter Subject: RE: Weld County CBOE 2 Hi Mike. Do you have any resolution or information yet? Thanks! From: Mike Walter [mailto:mwalter@lstnetre.com] Sent: Monday, July 15, 2013 10:17 AM To: Noel Lawrence Subject: RE: Weld County CBOE Interesting...thank you for forwarding. I will talk to the owner and get back to you. Thank you, Mike Walter 720-962-5750 From: Noel Lawrence[mailto:nlawrence©co.weld.co.us] Sent: Monday, July 15, 2013 10:12 AM To: Mike Walter Subject: RE: Weld County CBOE Here are the summary pages of the leases on Grease Monkey and the Car Wash. Thanks, Nod Lawrence Commercial Appraiser Assessor's Office 1400 N. 17th Avenue Greeley, CO 80631 970-353-3845 ext. 3695 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. From: Mike Walter [mailto: mwalter(alstnetre.com] Sent: Monday, July 15, 2013 9:54 AM 3 To: Noel Lawrence Subject: RE: Weld County CBOE Noel, My understanding from the owner was/is that the property is owner occupied, so whatever lease may be in place is not arms -length, and would have no bearing on a transaction if the property were to go on the market. I will confirm with the owner to be sure, and I will also ask for the operating statements to forward to you, even though those will show business income, rather than income from the real estate. If I completely misunderstood the owner, and the property is in fact under an arms -length lease, not only will I ask for an administrative denial, I will probably go ahead and just withdraw the protest altogether. I will touch base with him, and get back with you as quickly as I can. Thank you, Mike Walter 1st Net Real Estate Services, Inc. 3333 South Wadsworth Blvd., Suite 200 Lakewood, CO 80227 Phone: 720-962-5750 Fax: 720-962-5760 Email: mwalter@lstnetre.com From: Noel Lawrence[mailto:nlawrence©co.weld.co.us] Sent: Monday, July 15, 2013 8:56 AM To: Mike Walter Subject: Weld County CBOE Good morning Mr. Walter. I received the appeals you have filed on R3287204 (Grease Monkey) and R3287304 (Car Wash) on Main Street in Windsor. The Grease Monkey is under lease through 2019 at $39.42 / sf nnn. Please send me the actual income and expenses for 2011 and 2012 on this property. The car wash has 2 auto wash bays and 4 manual bays that were valued on a per bay basis, based on sales of 16 other car washes in the base period. These sales established the value of auto bays at $200,000 and manual bays at $70,000. I also request the actual income for 2011 and 2012 on this property. I need this information as soon as possible in order to review prior to the hearing. Also if you plan to request an Administrative Denial, I would appreciate you letting me know that so we can schedule hearings for those who plan to attend. Thanks for your time. Respectfully, Woe( Lawrence Commercial Appraiser Assessor's Office 4 1400 N. 17th Avenue Greeley, CO 80631 970-353-3845 ext. 3695 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. 5 Hello