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Home My WebLink About20132202BOARD OF ASSESSMENT APPEALS, State of Colorado 1313 Sherman Street, Room 315 Denver, CO 80203 Telephone: 303-864-7710 A COURT USE ONLY Petitioner: BROCKWAY GLASS CONTAINER INC. v. Respondent: WELD COUNTY BOARD OF EQUALIZATION Docket Number: 62539 Name: Thomas E. Downey. Jr., #9686 Address: DOWNEY & ASSOCIATES, PC 383 Inverness Parkway, Suite 300 Englewood, Colorado 80112 Telephone Number: (303)813-1111 Fax Number: (303)813-1122 E-mail: tom@downevlawpc.com ENTRY OF APPEARANCE The undersigned hereby enters his appearance as counsel of record for the Petitioner, Brockway Glass Container Inc. DATED this 14th day of February, 2014. Respectfully submitted, Thomas E. Downey, Jr. Attorney for Petitioner RECEIVED OO911n Lin `•L : L'F-, (ZS/d FEB 19 2014 WELD COUNTY COMMISSIONERS /300 v ;76/3 (2,70 J. CERTIFICATE OF SERVICE The undersigned hereby certifies that on this 14th day of February, 2014, service of the foregoing Entry of Appearance was effected by placing a true and correct copy of the same in the United States Mail, postage prepaid, and addressed to the following: Stephanie L. Arries, Esq. Weld County Attorney's Office P.O. Box 758 Greeley,CO 80632 Weld County Board of Equalization ATTN: Esther Gesick, Clerk to the Board 1150 O Street —Administration Building Greeley, CO 80632 J. Michael Beery, Esq. Administrator to the Board Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 baastate.co.us 2 Innovative IoT Taxing Problems. to Taxing Problems. August 29, 2013 Weld County Board of Equalization 1150 O Street P.O. Box 758 Greeley, Colorado 80631 RECEIVED SEP 0 5 7 3 WELD COUNTY COMMISSIONERS RE: Brockway Glass Container, Inc. (Subsidiary of Owens-Illinois, Inc.) 2013 Real Property Appeal Property Location: 11133 64.5 CR, Windsor — Account #: R2704603 Dear Sir or Madam: Key Tower 127 Public Square Suite 2800 Cleveland, Ohio 44114 Main 216.685.9448 Fax 216.685.9686 www.ryan.com Please find enclosed a copy of the following documents that were filed with the State Board of Assessment Appeals today regarding the 2013 real property appeal for the above -mentioned taxpayer: 1. Petition to State Board of Assessment Appeals (including the Certificate of Service), 2. Weld County Assessor's Notice of Valuation, 3. Decision of the Weld County Board of Equalization, and 4. A notarized Letter of Authorization. If you should have any questions or need additional information, please feel free to contact me at 216.685.9448 or mark.mcmerrell@ryan.com. Respectfully Submitted, .c. Mark T. McMerrell Director, Property Tax Ryan, LLC Key Tower 127 Public Square, Suite 2800 Cleveland, Ohio 44114 ynuft;c eecbc ,5 gl11II 3 Cr. l 4013 -≥30≥ 6115 /3S6 -D25 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Colorado 80203 Fax: (303) 866-4485 Date: August 29, 2013 Property Owner: Brockway Glass Container Inc. Subject Property: 11133 64.5 CR, Windsor Street Address City Schedule Number(s): Account - R2704603 Appeals the decision of the Weld County Attach separate sheet if necessary @Board of Equalization ❑ Board of Commissioners ❑State Property Tax Administrator For Office Use Only Docket No Fee: Y N Check/Credit Card # P F H Dated: 8/6/2013 This Appeal concerns: klValuation O Refund/Abatement O Exemption OState Assessed Tax Year: 2013 The subject property is currently classified as: O Agricultural ❑Commercial °Exempt 0 Industrial OMixed Use ❑Natural Resources ❑ Oil &Gas ElPersonal °Possessory O Producing ❑Residential OState Assessed ❑ Vacant Land Interest Mines Actual Value assigned to subject property: $37,932,021 Petitioner's estimate of value: $13,400,000 Estimated time for Petitioner to present the appeal: minutes or Two hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: p Petitioner will be present at the hearing °Petitioner will appear by telephone 0 Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5680 0 Petitioner will be represented by an attorney on the scheduled date and time of hearing (Mountain Time Zone) D Petitioner would like to appear by video conference Petitioner must contact the Board at 303-866-5880 at least 20 days in advance of the scheduled hearing to confirm availability of video conference equipment 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 $10,000, 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 as of August 7, 2013. A trust filing a petition as of August 8, 2012 may be represented by a trustee, an attorney or an agent. Filing Fee: Q None Petitioner is appearing pro se (self -represented) and has not filed more than two Petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). O $ 33.75 Petitioner is appearing pro se (self -represented) and has filed more than two Petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). $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 The appealed proposed assessed value for the subject property fails to accurately reflect what a typical, prudent, and knowledgeable buyer would have paid for the subject property in an arms length transaction, as of the June 30, 2012 value date. Required attachments to this form: O Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial O Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: • A notarized Letter of Authorization if an agent will be representing Petitioner ❑ A list of names, last known addresses and telephone numbers of co -owners or parties directly interested in the subject property if applicable. Certificate of Service I hereby 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: 6/Board of Equalization Weld 0 Board of Commissioners county O State Property Tax Administrator at the following address: 1150 O Street, P.O. Box 758, Greeley, CO 80631 on iubts� Date I hereby 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 all co -owners or parties directly interested in the subject property on Au tist act ae 13 Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on (tics fi act, a-013 U Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.) Petitioner's Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 39-8-109) i o' Wi° (- Signature of Agent la or Attorney O Mark T. McMerrell Printed Name 127 Public Square, Suite 2800 Mailing Address Cleveland, OH 44114 City, State, Zip Code Telephone: 216.685.9448 E -Mail: Mark.McMerrell@Ryan.com Attorney Reg. No.: Signature ofetitioner Ryan Smith Printed Name One Michael Owens Way Mailing Address Perrysburg, OH 43551-2999 City, State, Zip Code Telephone: 567-336-2682 Daytime number E -Mail: Ryan.Smith@O-I.com 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.gov/baa or .may be requested by phone at 303-866-5880. GLASS Ryan Smith Manager, NA Indirect Tax One Michael Owens Way, Plaza 1 Perrysburg OH 43551-2999 T: 567-336-2682 rE F: 567-336-7887 STATEMENT OF AGENCY Brockway Glass Container Inc - Hereby appoints Ryan, LLC as agent for the purpose of filing real estate assessment appeals, applications or petitions for review of valuation with all counties, appraisal districts and/or Assessment Appeal Boards, Boards of Review, or Boards of Equalization, appearing on our behalf before said Boards, examining any records, and discussing with the appropriate governmental authority the assessment of the property located at the following address: 11133 Eastman Park Drive, Windsor, CO 80550 Weld County The contact information for Ryan, LLC is as follows: Contact: Mark McMerrell Mailing Address: Key Tower, 127 Public Square, Suite 2800, Cleveland, OH 44114 Email Address: Mark.McMerrell@Ryan.com Telephone Number: 216.685.9448 Brockway Glass Container Inc. Nam g of Taxfiayer i ure Manager, North America Indirect Tax Title $f2///3 Date ubscribed an. o KE for me o this J f day of aiMpAit , c2 0 / 3 . ary Public My Commission Expires on 6 -/ b JO /7 Type or Print Name e MARSHA J MIHALKO NOTARY PUBLIC STATE OF OHIO glassislife.com My Comm. Expires June 10, 2017 August 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 BROCKWAY GLASS CONTAINER INC ONE O-1 PLAZA TAX DEPT ONE MICHAEL OWENS WAY PERRYSBURG, OH 43551-2999 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R2704603 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 $37,932,021.00 $37,932,021.00 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. CC; ;Ail - 8 -S 2013-2202 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. 2013-2202 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. 2013-2202 AS0085 If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. Very truly yours, f Esther E. Gesick, Deputy Clerk Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor RYAN LLC KEY TOWER 127 PUBLIC SQUARE SUITE 2800 CLEVELAND, OH 44114 2013-2202 AS0085 NOTICE OF DETERMINATION Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO, I TAX YEAR TAX AREA Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM LEGAL DESCRIPTION?PHYSICAL LOCATION R2704603 2013 0436 PROPERTY OWN BROCKWAY GLASS CONTAINER INC ONE O-1 PLAZA TAX DEPT ONE MICHAEL OWENS WAY PERRYSBURG, OH 43551-2999 VACANT LAND INDUSTRIAL N2NW4 25-6-67 LYING S OF RR EXC BEG NW COR SD SEC 25 S454.84 E30' TO TPOB TH ALG CURVE CONCAVE TO W (R=605) CHORD=S05D32'E 110.15' S0D19'E 228.26' TH ALG CURVE CONCAVE TO NE (R=525') CHORD=S35D05'E 638.29' TH S89D01'W 352.54' TH N0D19'W 834.11' TO TPOB (. 11133 64.5 CR WINDSOR, CO ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER REVIEW REVIEW 700,000 37,232,021 700,00C 37,232,021 TOTAE. $37,932,021 $37,932,021 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: AL01 - 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. Please refer to the reverse side of this notice for additional information. RYAN LLC KEY TOWER 127 PUBLIC SQUARE SUITE 2800 CLEVELAND, OH 44114 RECEVED JUL 1 6 WELD COUNTY COMMISSIONERS 15-DPT-AR PR 207-08/13 R2704603 16301 2013-2202 ' 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: OFEQUALIZATIOL .r... 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.) $ 13,400,000 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.) The appealed proposed assessed value for the subject property fails to accurately reflect what a typical, prudent and knowledgeable buyer would have paid for the subject property in an arms length transact on. as of the June 30, 2012 value date. ATTESTATION -`_ I, the undersigned owner or agenf221 of the property identified above, affirm that the statements contained herein and on any attachmegts hereto are true and complete. Sig ature mark.mcmerrell@ryan.com 216.685.9448 Telephone Number Email 221 Attach letter of authorization signed by property owner. 7/11/2013 Date Address 15 -OPT -AR PR 207-08/13 R2704603 16301 GLASS OFE STATEMENT OF AGENCY Ryan Smith Manager, North America Indirect Tax One Michael Owens Way, Plaza 1 Perrysburg OH 43551.2999 Telephone: 567-336-2682 Fax: 567-336-7887 Owens -Brockway Glass Container Inc. Hereby appoints Ryan, LLC as agent for the purpose of filing real estate assessment appeals, applications or petitions for review of valuation with all counties, appraisal districts and/or Assessment Appeal Boards, Boards of Review, or Boards of Equalization, appearing on our behalf before said Boards, examining any records, and discussing with the appropriate governmental authority the assessment of the property located at the following address: 11133 Eastman Park Drive, Windsor, CO 80550 Weld County The contact information for Ryan, LLC is as follows: Contact: Mark McMerrell Mailing Address: Key Tower, 127 Public Square, Suite 2800, Cleveland, OH 44114 Email Address: Mark.McMerrell@Ryan.com Telephone Number: 216.685.9448 Owens -Brockway Glass Container Inc. Namof Taxpayer SigETature Manager, North America Indirect Tax Title 5/31/13 Date o-i.com glassislife.com N O I -- I- N ea CC co 69 d 0' N6 (9 N 6 Co O 6 COCo E9 r f9 Co V CO Sales Price 1 0 0 0 o 0 O O 0 0 0 o 0 N r 0 0 0 o 0 O r 0 0 0 o 0 O) Co 0 0 0 o 0 O I- 0 0 0 U) N- LO 6 0 0 0 0 M N 0 0 0 6 0 O M Sale Date N N M C--1! M Sales Listing N N M N r- Sales Listing Sales Listing N N M r 12/21/2011 N N (p i' ' m CD D) O) V CO M N CO O (D CO O) (O m o 0 r O r r W N CO T a C co o `4' r 6 LC)0 r 44 77 I co O) CDN W CO C V r 0 0 O N in N ID M M r LL N W C 'a r 5 Ea COO O (O CD M CO CO M N CO M LO r (D CO CO r CO N N CO CO O Co I- O r N- r a M O) r - r M r CO O N r CO O N 'O- V Property Type Warehouse m N > v C Industrial To (0 > v C Industrial/Data Industrial Industrial Industrial Si t000000000 Cr) 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 I' U Golden N N N 0 'Aurora I Fountain Colorado Springs Westminster N a C 5 JospuiM co N N Is 13 4455 Table Mountain Drive 259 30th Street 2760 - 2780 Tower Road 1702 Bandley Drive 11615 Garden of Gods Rd 11200 W 120th Avenue 19952 Eastman Park Drive 11201 Cornerstone Drive ti O c C.1 r: yNE ,_.`N Lai o jU N N mz �LL ro bs 4 d o J °amen o o g alp cisesuaos pcW ssero s -u c 0 C, N J N W^ O O 0 0 w. oym m � _W V o N T OO0 a O sy in d ' O ri isimoa 0 0 ra ry N Tammy Waters From: Sent: To: Subject: FYI Courtney Anaya Tuesday, July 23, 2013 1:34 PM CTB FW: CBOE appeal on Owens -Brockway Glass R2704603 RYAN:0119923 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: Tuesday, July 23, 2013 12:55 PM To: Courtney Anaya Subject: FW: CBOE appeal on Owens -Brockway Glass R2704603 RYAN:0119923 Another Admin Denial. From: McMerrell, Mark[mailto:Mark.MCMerrell@ryan.com] Sent: Tuesday, July 23, 2013 12:53 PM To: Noel Lawrence Cc: Everett, Ryan; Girton, Derek Subject: RE: CBOE appeal on Owens -Brockway Glass R2704603 RYAN:0119923 Hi Noel, I was able to speak to my client about the Administrative Denial. We are in agreement with requesting the Administrative Denial at the CBOE level. Please let me know when you receive this and when the Determination will be finalized and mailed out. Thanks again for your help, we look forward to working with you on this matter. Thank you, Mark T. McMerrell Director, Property Tax Ryan Key Tower 127 Public Square Suite 2800 Cleveland, Ohio 44114 1 Hello