HomeMy WebLinkAbout20132203August 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
COPART INC
4655 BUSINESS CENTER DR
FAIRFIELD, CA 94534
RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO
ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF
ASSESSOR'S VALUE
ACCOUNT NO.: R6275086
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
$2,427,930.00 $2,427,930.00
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 As 71
2013-2203
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.
2013-2203
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 expensesare 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.
2013-2203
AS0085
If you have questions concerning the above information, please call me at (970) 336-7215,
Ext. 4226.
Very truly yours,
Esther E. Gesick, Deputy Clerk
Weld County Board of County Commissioners
Cc: Christopher Woodruff, Weld County Assessor
UNITED PARAMOUNT TAX GROUP INC
4025 WOODLAND PARK BLVD SUITE 310
ARLINGTON, TX 76013
2013-2203
AS0085
3: L/S-
NOTICE OF DETERMINATION
COMMERCIAL
Christopher M. Woodruff
Weld County Assessor
14OO N 17th Ave
Greeley, CO 8O631
R6275086
2013
RECEIVED
JUI 2R3
WELD COU
TAX AREA"_':
TV
Date of Notice: 6/27/2O13
Telephone: (97O) 353-3845
Fax: (97O) 3O4-6433
Office Hours: 8:OO AM - 5:OO PM
DESCRIPTION/PHYSICAL LOCATION
3331
COPART INC
4655 BUSINESS CENTER DR
FAIRFIELD, CA 94534
15996 NE4SE4 30 1 66 EXC BEG AT E4 COR SEC
30 S669' WLY 245' TO PT 1078'E OF W LN NE4SE4
N663' E245' TO BEG (3.75A LESS 1.08A R) (1R1RR)
628 MAIN ST B WINDSOR, CO
SESSOR S VALUATION
TUAL VALUE PRIOR TO :`'
REVIEW
UAL VALUE AFTER.
REVIEW
2,427,930
2,427,930
TOTAL; -
$2,427,930
$2,427,930
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:
CM05 - The law requires that all of 2011 and the first 6 months of 2012 data be used to establish
current values. We have considered all (3) three approaches to value in arriving at your current
valuation. We have denied your appeal based upon this data.
If you disagree with the Assessor's decision, you have the right to appeal to the County
Board of Equalization for further consideration, § 39-8-1O6(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.
UNITED PARAMOUNT TAX GROUP INC
4025 WOODLAND PARK BLVD SUITE 310
ARLINGTON, TX 76013
D PARAMOUNT TAX ROUP
INCQrDP.17=r,
2O13-2203
15-DPT-AR
PR 207-08/13
R6275086 18223
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.govibaa 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.)
$ , 9G/ 2 9
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.)
iTESTATION
I, the u signed owner or agentof the property identified above, affirm that the statements contained
her " and n any attachments hereto are true and complete.
8/7-9/V3- oz4/
79P3•®/oly
Signature' �cs•a/ fie, Telephone Number
C' /o/3t°gllPi"ffn - £to .TI
Email
276 Attach letter of authorization signed by property owner.
O7 -d3-/ 3
Date
Address
15-DPT-AR
PR 207-08/13
R6275086 18223
CERTIFICATE OF FIDICIUARY - AGENT APPOINTMENT
To Whom It May Concern:
This certifies that United Paramount Tax Group, Inc. (UPTG) is hereby
authorized to represent COPART, INC. in all matters of property tax valuations
and assessments before any governmental assessing officials or other authority
having jurisdiction regarding the assessment of real estate or personal property
for the following property(ies):
147130000011
147130400107
147130400106
147130000012
This certification is effective September 11, 2009 and will remain effective until
written notice is given by either UPTG, as agent or COPART, INC. as property
owner.
Company Name
Date Signed
Title
The contact information for UPTG is:
United Paramount Tax Group, Inc.
4025 Woodland Park Blvd Suite 310
Arlington, TX 76013
(817) 983-0088
(817) 983-0089 fax
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
COPART INC
4655 BUSINESS CENTER DR
FAIRFIELD, CA 94534
Account No.: R6275086
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of July 30, 2013, at or about the hour of
3:45 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
COPART INC - R6275086
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
aO • �c%Colt/2
Esther E. Gesick
Deputy Clerk to the Board
cc: Christopher Woodruff, Assessor
UNITED PARAMOUNT TAX GROUP INC
4025 WOODLAND PARK BLVD SUITE 310
ARLINGTON, TX 76013
AS0085
Tammy Waters
From:
Sent:
To:
Cc:
Subject:
Admin Deny
Courtney Anaya
Monday, July 29, 2013 2:31 PM
Tammy Waters
Esther Gesick
FW: Appeal for R6275086
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: Wade Melies
Sent: Monday, July 29, 2013 12:09 PM
To: Courtney Anaya
Subject: FW: Appeal for R6275086
Admin Deny
Wade
From: Diane Whitney [mailto:dwhitney@uptg.com]
Sent: Monday, July 29, 2013 12:08 PM
To: Wade Melies
Cc: Chad Blacklock
Subject: RE: Appeal for R6275086
Mr. Melies,
Please be advised, Chad Blacklock requests an Administrative Deny on the appeal filed for Account No. R6275086.
Thank you.
Diane D Whitney
United Paramount Tax Group
4025 Woodland Park Blvd. Ste.310
Arlington, Texas 76013
Phone: 817-983-0106
Fax: 817-983-0089
dwhitney@uptg.com
From: Wade Melies [mailto:wmelies@co.weld.co.us]
Sent: Friday, July 26, 2013 9:31 AM
To: Diane Whitney
Subject: Appeal for R6275086
Diane
Here is a copy of the email I send to Chad yesterday.
Thanks for the help.
Wade
Wade J. Melees
Commercial Appraiser
Weld County Assessor's Office
970-353-3845 ext 3672
wmeliesAco.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: Wade Melees
Sent: Thursday, July 25, 2013 8:30 AM
To: 'chadb@uptg.com'
Subject: Appeal for R6275086
Chad
We are scheduled for hearing this appeal 7/30/2013 3:45 PM. Are you able to make this hearing? Do you want to
Administrative Deny?
The area where the subject is located has very high demand for fenced outside storage. Please review these comparable
leases;
Lease comparables
R5305986
1392 Denver Ave., Ft Lupton
Land 29,316
Imps 10,770
R5291886 3250 14.5 CR, Ft Lupton
Rate
$10,000 mo. Mod gross
$120,000 $11.14
Land &
Land 261,360 Bldg 26.98942
Imps Salvage
R2827904 12739 cr 4, Weld
Land 74,923
Rate
$12,500 mo.
2
R2161803
Imps 3,710
1812 CR 27, Brighton
Land 248,292
Imps 5,500
R2142103 12750 CR 4, Weld
Land 736,992
Imps 18,502
Please respond as soon as you can.
Thank you.
Wade
Wade J. Melees
Commercial Appraiser
Weld County Assessor's Office
970-353-3845 ext 3672
wnneliesaco.weld.co.us
NNN
$150,000 $40.43
Land &
Bldg 20.19488
Rate
$3,500 mo. Mod Gross
$42,000 $7.64
Land &
Bldg 45.144
Rate
$50,000 mo. Mod gross
$600,000 $32.43
Land &
Bldg 39.8331
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.
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