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Home My WebLink About20132056.tiff210 222 9519 ASSESSMENT TECH NOLO ASSESSMENTTECHNOLCGIFS LTD 05:33:58p.m. 08-29-2013 22/31 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Colorado 80203 Fax: (303) 866-4485 Property Owner: Safeway Inc Subject Property: 4548 Centerplace Dr Date: 8-29-13 Greeley Street Address City Schedule Number(s): P2722504 Attach separate sheet if .necessary For Office Use Only Docket No. Fee: Y N Check/Credil Card # p F H OBoard of Equalization Appeals the decision of the Weld 0 Board of Commissioners Dated: 08-02-2013 County ❑State Property Tax Administrator This Appeal concerns: 21Valuation Refunc/Abatement 0 Exemption ❑State Assessed Tax Year: 2013 The subject property is currently classified as: ❑Agricultural °Cornmercial °Exempt ❑Industrial ❑Mixed Use ❑Natural Resources El Oil & Gas ®Personal ❑Possessory ❑Producing °Residential OState Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $1,207,668 Petitioner's estimate of value: $362,300 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less than 3D minutes. Beard will allow equal time to County or Propery Tax Administrator. Appearance: ❑Petitioner will be present at the hearing la Petitioner will be represented by an agent ❑Petitioner will be represented by an attorney Petitioner would like to appear by video conference Petitioner must contact the 9oard at 303-8fi6-5880 at least 20 days in advance of the scheduled hearing to confirm availability of video conference egttpment 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, exc'usive 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 315,000 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. ['Petitioner will appear by telephone Petitioner is responsible for calling the Board al 303.666-5880 an the scheduled date and time of hearing (Mountain Time Zonal Filing Fee: g 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). D $ 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 Property not assessed at fair market value - including adjustments for obsolescence C6rmvto,"Acedu;-- S r*4 Ciot =Pt iq Asa -Us 2'C 2229519 ASSESSMENTTECHNCLO ASSESSMENTTECHN0L0GIES LTD 05:34:27 p.m. C8-29-2013 23131 Required attachments to this form: I3 Assessor's or Property Tax Administrator's Notice cf Valuation or Notice of Denial 0 Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: 0 A notarized Letter of Authorization If an agent will be representing Petitioner d 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 - - - - - ___._----------._._-- 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: ,tBoard of Equalization Weld DBoard of Commissioners County O State Property Tax Administrator at the following address: 1400 N. 17th Avenue Greeley, CO 80631 on 8-30-2013 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 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 8-30-2013 Date (One copy may be taxed 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 Sig Cheri M. Gilbert ure of Agent ® or Attorney p Printed Name 121 Interpark Blvd, Suite 308 Mailing Address San Antonio, Texas 78216 City State, Zip Code Telephone: 210-222-1221 E -Mail: cgilbert@atechltd.com Attorney Reg. No.: Signature of Petitioner Safeway Inc Printed Name 1371 Oakland Blvd Mailing Address Walnut Creek CA 94596 City, State, Zip Code Telephone: 925-938-2244 x300 Daytime number E -Mail donn.matsuzaki@safeway.com ft 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.govlbaa or may be requested by phone at 303-866-5880. 210222 9519 ASSESSMENTTECHNOLO ASSESSMENTTECHNOLOGIES LTD 05:26:13 p.m. 08-29-2013 2 i31 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Colorado 80203 Fax: (303) 866-4485 Date: 8-29-13 Property Owner: Safeway Inc Subject Property: 1535 Main St Windsor Street Address City Schedule Number(s): P1962001 Appeals the decision of the Weld County Attach separate sheet if necessary OBoard of Equalization ❑Board of Commissioners ❑State Property Tax Administrator For Office Use Only Docket No. Fee' Y N Check/Credit Card * +l Dated: 08-02-2013 This Appeal concerns: Valuation ClRefund/Abatement ❑ Exemption QState Assessed Tax Year: 2013 The subject property is currently classified as: O Agricultural ❑Commercial OExempt ❑ Oil & Gas 2 Personal ❑Possessory ❑Vacant Land Interest Actual Value assigned to subject property: $105,424 ❑Industrial Mixed Use ONatural Resources ❑Producing OResidential 0State Assessed Mines Petitioner's estimate of value: $31,627 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less Than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: LiPetitioner will be present at the hearing 0 Petitioner will be represented by an agent O Petitioner will be represented by an attorney l7Petitioner will appear by telephone Peliboner is responsible for calling the Hoard et 333856-5880 on the scheduled date and lime of hearing (Mountain Time Zone) ❑ Petitioner would like to appear by video conference Petitioner must contact the Hoard at 3D}866-5853 at least 2D days in advance of the scheduled hearing to confirm avarlastidy 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 he 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 tiling a petition as of August 0, 2012 may be represented by a trustee, an atomey or an agent. Filing Fee: CI None ❑ $ 3375 $101.25 Petitioner is appearing pro se (self -represented) and has not filed more than two Petitions with tie Board of Assessment Appeals during this fiscal year (July 1 —June 30). 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). 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 Property not assessed at fair market value - including adjustments for obsolescence 21022295/9 ASSFSSMENTTECHNOLO ASSESSMENT TECH NOLOGIFS LTD 05:26:42 p.m. 08-29-2013 3131 Required attachments to this form: CI 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: O A notarized Letter of Authorization if an agent will be representing Petitioner p 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 1 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: gtoard of Equalization Weld ❑Board of Commissioners County O State Property Tax Administrator at the following address: 1400 N. 17th Avenue Greeley, CO 80631 on 8-30-2013 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 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 8-30-2013 Date (One copy may be faxed to the Board out 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,-109) Signature of Agent DJ or Attorney O Cheri M. Gilbert Printed Name 121 Interpark Blvd, Suite 308 Mailing Address San Antonio, Texas 78216 City, State, Zip Code Telephone: 210-222-1221 E -Mail: cgilbert@atechltd.com Signature of Petitioner Safeway Inc Printed Name 1371 Oakland Blvd Mailing Address Walnut Creek CA 94596 City, State, Zip Code Telephone: 925-938-2244 x300 Daytime number E -Mail: donn.matsuzakiea safeway.com Attorney Reg. No.: 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/Caa or may be requested by phone at 303-866-5880. 210 222 9519 ASSESSMENT TECHNOLO ASSESSMENT TECHNOLOGIES LTD 05:04:59 p.m. 08-29-2013 12 131 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Cotorado 80203 Fax: (303) 866-4485 Property Owner: Safeway Inc Subject Property: 3526 W 10th St Date: 8-29-13 Greeley Co Street Address City Schedule Number(s): P0004534 Appeals the decision of the Weld County Attach separate sheet if necessay ❑ Board of Equalization ❑Board of Commissioners ❑State Property Tax Administrator For Office Use Only Docket No, Fee: Y N Check/Credit Card* Dated: 08-02-2013 This Appeal concerns: la Valuation 0 Refund/Abatement O Exemption ❑State Assessed Tax Year: The subject property Is currently classified as: O Agricultural ❑Commercial ❑Exempt O Industrial °Mixed Use ❑Natural Resources 0Oil & Gas iMPersonai ❑Possessory ['Producing °Residential OState Assessed ['Vacant Land Interest Mines Actual Value assigned to subject property: $1,3071031 Petitioner's estimate of value: $392,109 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less than 30 minutes. Board wit allow equal time to County or Property Tax Administrator. Appearance: ['Petitioner will be present at the hearing ❑Petitioner will be represented by an agent ['Petitioner will be represented by an attorney ['Petitioner will appear by telephone Petitioner is responsible for calling the Board al 301 85ti-5880 on the scheduled date and lime of hearing (Mountain Time Zone) 0 Petitioner would like to appear by video conference Pett.ioner roust contact the Board at 303.666-.`,880 at least 70 days :n advance at the scheduled hearrg to confirm availability of video conference equ'pment 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 tong as the amount in controversy does not exceed $10,000, exclusive of costs, interest or statutory penalties. A closely held entity cart 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: c None Petitioner is appearing pro se (self -represented) and has not flied more than two Petitions with the Board of Assessment Appeals during this fiscal year (July 1 —June 30). Q S 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), RI $101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property Property not assessed at fair market value - including adjustments for obsolescence 210222 9519 ASSESSMENT TECH NOLO ASSESSMENT TECHNOLOGIES LTD 05:05:27 p.m. 08-29-2013 13 /31 Required attachments to this form: Li Assessor's or Property Tax Administrator's Notice of Valuat on or Notice of Denial ld Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: @ A notarized Letter of Authorization if an agent will be representing Petitioner a A list of names, last known addresses and telephone numbers of co -owners or parties directly interested in the subject property if applicable. Certificate of Service f hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to: Weld County fl Board of Equalization O Board of Commissioners DState Property Tax Administrator at the following address: 1400 N. 17th Avenue Greeley, CO 80631 on 8-30-2013 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to all co -owners or parties directly interested in the subject property on Dale I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8-30-2013 Dale (One copy may be faxed to the Board but the original and Iwo additional copies must be mailed or hand delivered.) Petitioner's Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 3($-109) UWk I� Signature of Agent [Z7 or Attorney ja Cheri M. Gilbert Printed Name 121 Interpark Blvd, Suite 308 Mailing Address San Antonio, Texas 78216 City, State, Zip Code Telephone- 210-222-1221 E -Mail: cgilbert@atechltd.com Attorney Reg. No.: Signature of Petitioner Safeway Inc Printed Name 1371 Oakland Blvd Mailing Address Walnut Creek CA 94596 City, State, Zip Code Telephone- 925-938-2244 x300 Daytime number E -Mail. donn.matsuzaki@safeway.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. 210 222 9519 ASSESSMENTTECHNOLO ASSESSMENTTECHNOLOGIESLTD 05:08:52 p.m. 08-29-2013 22 /31 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Colorado 80203 Fax: (303) 866-4485 Date: 8-29-13 Property Owner: Safeway Inc Subject Property: 1122 Av. Greeley Greeley CO Street Address Schedule Number(s): P0004635 Appeals the decision of the Weld County City Math separate sheet if necessary 0 Board of Equalization O Board of Commissioners ❑ State Property Tax Administrator For Office Use Onty Docket No. Fee Y N Check/Credit Card* a c u Dated: 08-02-2013 This Appeal concerns: ' Valuation ORefund/Abatement 0 exemption OState Assessed Tax Year: 2013 The subject property is currently classified as: Agricultural ❑Commercial O Oil & Gas a Personal p Vacant Land 0Exemp1 (Possessory Interest Actual Value assigned to subject property: $410,571 Dindustrial ❑ Producing Mines ❑Mixed Use (=Natural Resources ❑Residential OState Assessed Petitioner's estimate of value: $123,155 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: OPetitioner will be present at the hearing OPetitioner will be represented by an agent ❑Petitioner will be represented by an attorney UPetitioner will appear by telephone Petitioner is responsible for calling the Board at 303-866-5580 on the scheduled date and time of heamrg !Mountain Tlmo Zone) a Petitioner would like to appear by video conference r'etitraner must contact the Board at 303-866-5880 at lead 20 days in advance of the scheduled hearing to confirm availability of video conference equipment If the properly 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 to entity as long as the amount in controversy does not exceed 510,000, 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 513,000 as of August 7, 2013. A trust filing a petition as of August 8, 2012 may be represented by a trustee, art attorney or an agent Filing Fee: A 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 (Ju,y 1 — June 30). $ 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)- gl $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 Property not assessed at fair market value - including adjustments for obsolescence 210 222 9519 ASSESSMENT TECH NOLO ASSESSMENT TECHNOLOGIESLTD 05:09:21 p m. 08-29-2013 23 /31 Required attachments to this form: R 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: O A notarized Letter of Authorization if an agent will be representing Petitioner O 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: Weld County at the following address: 1400 N. 17th Avenue Greeley, CO 80631 on 8-30-2013 Date oard of Equalization 0 Board of Commissioners 0 State Property Tax Administrator 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 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 8-30-2013 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$-10 Sg?tSture of Agent or Attorney la Cheri M. Gilbert tit" (LA4 Printed Name 121 Interpark Blvd, Suite 308 Mailing Address San Antonio, Texas 78216 City, State, Zip Code Telephone: 210-222-1221 E Mail cgilbert@atechltd.com Signature of Petitioner Safeway Inc Printed Name 1371 Oakland Blvd Mailing Address Walnut Creek CA 94596 City, State, Zip Cede Telephone: 925-938-2244 x300 Daytime number E Mail donn.matsuzaki@safeway.com Attorney Reg. No.: 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 en the Web at www dcla.Colorado.gov/baa or may be requested by phone at 303-866-5880. 210 222 9519 ASSESSMENT TECH NOLO ASSESSMENT TECHNOLOGIES LTD 05:21:28 p.m. 08-29-2013 22131 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Colorado 80203 Fax: (303) 866-4485 Date: 8-29-13 Property Owner: Safeway Inc Subject Property: 1535 Main St Windsor Street Address Schedule Number(s): P1809301 Appeals the decision of the Weld County This Appeal concerns: Valuation City Attach separate sheet if necessary IaBoard of Equalization ❑ Board of Commissioners DState Property Tax Administrator O Refund/Abatement O Exemption 0State Assessed The subject property is currently classified as: O Agricultural ❑Commercial p Oil & Gas Id Personal Cl Vacant Land ❑Exempt (Possessory interest O Industrial OMixed Use OProducing ❑Residential Mines Actual Value assigned to subject property: $828,228 Petitioner's For Office Use Only Docket No. Fee' y N Check/Credit Card* 7 G H Dated: 08-02-2013 Tax Year. 2013 ONatural Resources OState Assessed estimate of value: $248,468 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less than 30 minutes. Board will allow equal brie to County or Property Tax Administrator. Appearance: OPetitioner will be present at the hearing Petitioner will be represented by an agent ❑Petitioner will be represented by an attorney ❑Petitioner will appear by telephone Petitioner is responsible for calling the Board at 303-866-5880 on the scheduled date and time of hearing ;Mountain Tirn• Zone) 0 Petitioner would like to appear by video conference Petitioner must contact the Hoard at 303-866-5866 at least 20 Gays m advance of the scheduled hearing to confirm avaitaci ty 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 ccsts. 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 $15,000 as or August 7, 2013. A trust filing a petition as of August 8, 2012 may be represented by a trustee, an attorney or an agent. Filing Fee: Q None ❑$ 33.75 P $101.25 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). 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). 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 Property not assessed at fair market value - including adjustments for obsolescence 210 222 9519 ASSESSMENT TFCHNOLO ASSESSMENT TECHNOLOGIES LTD 05:21:56 p.m. 08-29-2013 23/31 Required attachments to this form: t] Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: B A notarized Letter of Authorization if an agent will be representing Petitioner CI 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: pliBoard of Equalization Weld UBoard of Commissioners County Cl State Property Tax Administrator at the following address: 1400 N. 17th Avenue Greeley, CO 80631 on 8-30-2013 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 part es directly interested in the subject property on 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 8-30-2013 . Date (One copy may be faxed to the Board but the anginal and hvo 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-$-109) ti Sigature of Age it WEI or Attorney ID Cheri M. Gilbert Printed Name 121 Interpark Blvd, Suite 308 Mailing Address San Antonio, Texas 78216 City, State, Zip Code Telephone: 210-222-1221 E -Mail: cgilbert@atechltd.com Signature of Petitioner Safeway Inc Printed Name 1371 Oakland Blvd Mailing Address Walnut Creek CA 94596 City, State, Zip Code Telephone 925-938-2244 x300 Daytime rurnbei E -Mai►' donn.matsuzaki@safeway.com Attorney Reg. No.: 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. 210 222 9519 ASSESSMENT TECHNOLO ASSESS'I1ENTTECHNOLOGICS LTD 05:17:35 p.m. 08-29-2013 12 /31 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Colorado 80203 Fax: (303) 866-4485 Property Owner: Safeway Inc Subject Property: 8206 13 Cr. Rd Street Address Schedule Number(s): P2027302 Appeals the decision of the Weld County Date: 8-29-13 Firestone City Attach separate sheet if necessary Board of Equalization ❑Board of Commissioners [(State Property Tax Administrator This Appeal concerns: Valuation O Refund/Abatement O Exemption The subject property is currently classified as: ° Agricultural O Com mercial ❑ Oil & Gas 0 Personal ❑ Vacant Land °Exempt OPossessory Interest Actual Value assigned to subject property: 195,488 For Office Use Only Docket No. Fee: Y N Check/Credit Card St v 1 u Dated: 08-02-2013 ❑State Assessed Tax Year: 2013 °industrial °Mixed Use °Natural Resources OProducing °Residential ❑State Assessed Mines Petitioner's estimate of value: $28,646 Estimated time for Petitioner to present the appeal: _ minutes or 4 hours. Not less than 30 minutes Appearance: °Petitioner will be present at the hearing Petitioner will be represented by an agent o Petitioner will be represented by an attorney Board will allow equal time to County or Property Tax Administrator. ❑Petitioner will appear by telephone Petitioner is responsible for caling the Board at 503.666-5880 on the scheduled date and time of hearing (Mountain T:m• tone) Petitioner would like to appear by video conference Petitioner must contact the Eoard at 303-966-5860 at :east 20 days .n advance of the scheduled hearing to confirm availability nt video cnnterence 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 (ha entity as long as the amount In controversy does not exceed 510,000, 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 dues not exceod $15,000 as of August 7, 2013. A trust fiiirg a petition as of August 8, 2017 may be represented by a trustee. an attorney or an agent. Filing Fee: None Q $ 33./5 • $101.25 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). Petitioner is appearing pro so (self -represented) and has filed more than two Petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). 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 Property not assessed at fair market value - including adjustments for obsolescence 210 222 9519 ASSESSMENT TECH NOLO ASSESSMENT TECHNOLOGIES LTD 05:18:04 p.m. 08-29-2013 13131 Required attachments to this form: B Assessors 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 p 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: Weld County %Board of Equalization t3 Board of Commissioners ❑State Property Tax Administrator at the following address: 1400 N. 17th Avenue Greeley, CO 80631 on 8-30-2013 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 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 8-30-2013 Date (One copy may he fared to the Board but the ocginal 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. 3 - 8-109 } {{ l I Ltfr- Signature of Agent iZJ or Attorney MI Cheri M. Gilbert Printed Name 121 interpark Blvd, Suite 308 Mai:ing Address San Antonio, Texas 78216 City, State, Zip Code Telephone: 210-222-1221 E -Dail: cgilbert@atechitd.com Attorney Reg. No Signature of Petitioner Safeway Inc Printed Name 1371 Oakland Blvd Mailing Address Walnut Creek CA 94596 City, State Zip Code Te(ephone:_925-938-2244 x300 Daytime number E -Mail: donn.matsuzaki@safeway.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 availabie on the Web at www.dola.Colorado.gov/baa or may be requested by phone at 303-866-5880. 210 222 9519 ASSESSMENT TECH NOLO ASSESSMENT TECHNOLOGIES LTD 05:13:39 p.m. 08-29-2013 2 ?31 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone. (303) 865-5880 Denver, Co:orado 80203 Fax: (303) 866-4485 Date: 8-29-13 Property Owner: Safeway Inc Subject Property: 8134 14 Cr. Rd Firestone Street Address City Schedule Number(s): P2027402 Appeals the decision of the Weld County Attach separate sheet if necessary Board of Equalization ❑Board of Commissioners 0State Property Tax Administrator For Office Use Only Docket No Fee Y N Check/Credit Card # D F K Dated: 08-02-2013 This Appeal concerns: IZIValuatron ❑ Refund/Abatement O Exemption ❑State Assessed Tax Year: 2013 The subject property is currently classified as: OAgricultural UCommercial p Oil & Gas 4aPersonal 0 Vacant Land (Exempt ❑Possessory Interest Actual Value assigned to subject property: $819,591 Industrial ❑ Prod ucing Mines °Mixed Use °Residential OState Assessed ONatural Resources Petitioner's estimate of value: $245,856 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: ()Petitioner will be present at the hearing la Petitioner will be represented by an agent ❑ Petitioner will be represented by an attorney LJPetitoner will appear by telephone Petitioner is responsible for calling the Board at 303-868-5880 on the scheduled date and lime of hearing (Mountain Time Zone) 0 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 Hoard with this petition stating that it has no more than three owners and that the lax 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: c None O $ 33.75 4 $101.25 Petitioner ;s appearing pro se (self -represented) and has not fled more than two Petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). 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). 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 Property not assessed at fair market value - includinq adjustments for obsolescence 210 222 9519 ASSESSMENT TEC HNOLO ASSESSMENT TECHNOLOGIES LTD 05:14:09 p.m. 08-29-2013 3 /31 Required attachments to this form: Q Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denal 8 Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: a A notarized Letter of Authorization if an agent will be representing Petitioner a 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: -adrBoard of Equalization Weld O Board of Commissioners county 0State Property Tax Administrator at the following address: 1400 N. 17th Avenue Greeley, CO 80631 on 8-30-2013 bate 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 Date 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 8-30-2013 Dale (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) (IYAA- Signature of Agen QI or Attorney 0 Cheri M_ Gilbert Printed Name 121 Interpark Blvd, Suite 308 Mailing Address San Antonio, Texas 78216 City, State, Zip Code Telephone: 210-222-1221 E -Mail: cgilbert@atechltd.com Attorney Reg. No.: Signature of Petitioner Safeway Inc Printed Name 1371 Oakland Blvd Mailing Address Walnut Creek CA 94596 City, State, Zip Code Telephone: 925-938-2244 x300 Daytime number E Mail: donn.matsuzaki@safeway.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.Coiorado.govtbaa or may be requested by phone at 303-866-5880. 210 222 9519. ASSESSMENTTECHNOLO ASSESSMENT TECHNOLOGIES LTD 05:30:06 p.m. 08-29-2013 12/31 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Colorado 80203 Fax: (303) 866-4485 Property Owner: Safeway Inc Subject Property: 1300 Dexter St Date: 8-29-13 Fort Lupton Street Address City Schedule Number(s): P2408703 Appea Is the decision of the Weld County Attach separate sheet it necessary For Office Use Only Docket No. Fee: Y N Check/Credit Card # P F N IZiBoard of Equalization ❑ Board of Commissioners Dated: 08-02-2013 ❑State Property Tax Administrator This Appeal concerns: Valuation ❑Refund/Abatement ©Exemption ❑Stale Assessed Tax Year: 2013 The subject property is currently classified as: Agricultural OCommercial °Exempt ❑Industrial °Mixed Use °Natural Resources O Oil & Gas a Personal °Possessory ❑ Producing fJResidential QState Assessed 0 Vacant Land Interest Mines Actual Value assigned to subject property: $788,291 Estimated time for Petitioner to present the appeal: Appearance: Petitioner's estimate of value: $236,487 minutes or 4 hours. Not less than 30 minutes. Board will allow equal lime to County or Properly Tax Administrator. ❑Petitioner will be present at the hearing Petitioner will be represented by an agent ❑Petitioner will be represented by an attorney °Petitioner will appear by telephone Petitioner is responsible for calling the aoard at 303-866-5860 on the scheduled date and time ct hearing (Mountain Tfm• Zone) Petitioner would like to appear by video conference Petitioner must contact the Hoard at 30&866.5880 at least 20 days in advance of tlw scheduled hearing to confirm avaitabrty of video conference equipment It the property ovmer 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 arnount 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 or 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 S15,000 as of August 7, 2013. A trust filing a petition as of August 8, 2012 may be represented by a trustee, an attorney an 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). D $ 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 Property not assessed at fair market value - including adjustments for obsolescence 210 222 9519 ASSESSMENT TECHNOLO ASSESSMENT TECHNOLOGIES LTD 05:30:34 p.m. OE -29-2013 13 /31 Required attachments to this form: B 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: O A notarized Letter of Authorization if an agent will be representing Petitioner a 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: liBoard of Equalization Weld ['Board of Commissioners County ['State Property Tax Administrator at the following address 1400 N. 17th Avenue Greeley, CO 80631 on 8-30-2013 =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 Dale 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 8-30-2013 Date (One copy may be faxed to the Board bui the original and two additional copies mLst 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. 39-8-49) 1 Sig QA re of Agent . . or Attorney . Cheri M. Gilbert Printed Name 121 Interpark Blvd, Suite 308 Mailing Address San Antonio, Texas 78216 City, State, Zip Code Telephone: 210-222-1221 E -Mail: cgilbertpatechltd.com Attorney Reg, No.: Signature of Petitioner Safeway Inc Printed Name 1371 Oakland Blvd Mailing Address Walnut Creek CA 94596 City, State, Zip Code Telephone: 925-938-2244 x300 Daytime number E -Mail: donn.matsuzaki@safeway.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. 210 222 9519 ASSESSMENTTECHNOLO ASSESSMENT TECHNOLOGIES LTD 05:01:06 p.m. 08-29-20i3 2;31 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Colorado 80203 Fax (303) 866-4485 Date: 8-29-13 Property Owner: Safeway Inc Subject Property: 4632 Centerpiece Dr Greeley Street Address City Schedule Number(s): P3012005 Attach separate sheet if necessary Board of Equalization Appeals the decision of the Weld j3Board of Commissioners Dated: 08-02-2013 County ❑State Property Tax Administrator This Appeal concerns: IDValuation ❑Refund/Abatement 0 Exemption ❑State Assessed Tax Year: 2013 The subject property is currently classified as: ❑Agricultural ❑Commercial Exempt ❑Industrial °Mixed Use ❑Natural Resources ❑Oil & Gas LiPersonal ❑Possessory °Producing °Residential DState Assessed ❑ Vacant Land Interest Mines Actual Value assigned to subject property: $188,429 For Office Use Only Docket No. Fee: Y N Check/Credit Card # Petitioner's estimate of value: $56,529 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: ❑Petitioner will be present at the hearing mPotitioner will be represented by an agent ❑Petitioner will be represented by an attorney °Petitioner will appear by telephone Petitioner is responsible for salting the Board at 303.866-5880 on the Scheduled date and time of hearing (Mountain Time Zone) Petitioner would like to appear by video conference Petitioner must contact the Board at 303-866.5860 at least 20 days in advance of the scheduled hearing to confirm avadabilily of video conference equipment If the property owner is an entity, it must appear urder the representation of an attorney licensed in Colorado except as fo'.lows 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 nave 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 an 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). P, $101 25 Petitioner will be represented by an agent cr by art attorney. In the space below, please explain why you disagree with the value assigned to the subject property Property not assessed at fair market value - including adjustments for obsolescence 210 222 9519 ASSESSMENT TECH NOLO ASSESSMENT TECHNOLOGIES LTD 05:01:34p.in. 08-29-2013 3!31 Required attachments to this form: 0 Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial • Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: O A notarized Letter of Authorization if an agent will be representing Petitioner p A list of names, last known addresses and telephone numbers of co -owners or parties directly interested in the subject property If applicable. __--^— _------^--- -_.__---- -'_ Certificate of Service I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to: Weld County 'Board of Equalization 0Board of Commissioners ()State Property Tax Administrator at the following address: 1400 N. 17th Avenue Greeley, CO 80631 on 8-30-2013 Date 1 hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to all co -owners or parties directly interested in the subject property on Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at "1313 Sherman Street, Room 315, Denver, CO 80203 on 8-30-2013 Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered) Petitioner's Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 39-7$-109) Sig ?tature of Agent La or Attorney D Cheri M. Gilbert Printed Name 121 lnterpark Blvd, Suite 308 Mailing Address San Antonio, Texas 78216 City, State, Zip Code Telephone: 210-222-1221 E-mail: cgilbert@atechltd.com Attorney Reg. No.: Signature of Petitioner Safeway Inc Printed Name 1371 Oakland Blvd Mailing Address Walnut Creek CA 94596 City, State, Zip Code Telephone. 925-938-2244 x300 Daytime number E -Mail: don n.matsuzaki@safeway.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. 210 222 9519 ASSESSMENTTECHNOLO ASSESSMENT TECHNOLOGIES LTD 05:07:48 p.m. 08-29-2013 19131 v� CC f -- CO 5. Vc < =OW z5 5. wawk7. co a o: a m c al O Ok Ym1. IsJ w0ir 1214 It M e. 1. • MIERMIr • 210 222 9519 ASSESSMENTTECHNOLO ASSESSMENT TECHNOLOGIES LTD 0537:02 p.m. 08-29-2013 30131 SAFEWAYC. May 17, 2013 RE: Appointment of Agent Safeway, Inc. To Whom Tt May Concern: Please be advised that the firm of Assessment Technologies, Ltd., ("ATLTD") has been retained and granted power of attorney to represent the interests of the entity Safeway, Inc. with respect to all property tax issues and matters regarding all business personal property accounts with your office. Communications related to the appeals process should be mailed to: Assessment Technologies, Ltd. 121 Interpark, Suite 308 San Antonio, TX 78216' Attn: Safeway, Irrc. Account Manager Please continue to send Tax bills and Assessment Notices to the owner on record, Thank you for your assistance in this matter, if you should have any questions or concerns please contact Teresa Jerry, Account Manager at (210) 403-4436 or by email at lierry@atcchltd.com. Sincerely, Donn Matsuza Asst, Tax Manager County of Contra Costa State of California Ss I hereby acknowledge that the foregoing is true and correct and that I am authorized by Safeway, Inc. to engage said ageet. Donn MM Subscred, ubfl d sworn to this day of August, 2013 by Donn Matsuzaki, a person known to me. �piTAGH�D S 1k o'Olp TtF1p�E G� GER Notary V e (with seal if used in that state) 210 222 9519 ASSESSMENT TEC HNOLO ASSESSMENT TECHNOLOGIES LTD 05:37:21 p.m. 08-29-2013 31/31 Signa Jurat State of California Contra Costa County of Subscribed and sworn to (or affirmed) before'me on this ' day of 20 S by _ 1POMn McfV2 /zr* k-i proved to me on. the basis of satisfactory evidence to be the person who appeared before M. CMTLYN RAE TANKERSLEY . ;t'. ' Commission N 1959074 1"RI (Noboy sap Nolary Public • California - Contra Costa County My Comm. Expires Nov 3.2015 E • OPTIONAL INFORMATION D SCRIYITO1I OF THE ATTACHED DOCUMENT Ikpfh{71h'vi:Qiii 61 fri'tf (T pr desaipaon of attached document) 414e wel l I VtC ... critic ordeeoription orate ad document continued) Number of Pages .1 Document Date (Additional information) INSTRUCTIONS FOR COMPLETING THIS FORM The wording of all tarots completed M Caltfomta oftarJmmmy J, 2008 must beM rheform IeulPith within rh4JaraL There ore no eraepdonn re /wee to be completed does not flow this form, the notary neat correct the verbiage by wing ajarot stamp containing the coned wordingor anachtnga srptrore final form such as thtr one which doer contain proper wordtnr. In addition. the norm, must require en oath or cBhmadon from the document signer regarding the trutt/uknu of the contcAt of the document The , document mutt be signed AMR the oath or affrnmtton..p'the document war prevtnwly aired it mutt be re-stgnedLofton, of the notarypubfc dafitg the Juratproeess. • • State and County information most be the State and County vitae the doaumeat sigmr(a) pmso ally appeared before the ootarypuble. • Date of nohdratioe must be the data that the signer(s) pmemally appeared which must she be the same data the plat is completed • print the name(.) of document slgner(s) wise panaoaily appear at the time of uomSaaaoc. • Signature of the uotuypubau mart math the signature on file with the office of the county dede • The notary sal impression must to clear and pbetegraphicalty reproduo@le. Impression =teat covet tint or Boat Meal impression smudges, maul ifs sufficient arapandta, othmvdse complete a differentjmet On 8 Additional information is not required but could help to ensues this • bust hoot misused or attached to a dlfeant document. . 4 Indicate title or type of attached demount, neater of page and data • Securely attach this document to Ito signed dcwmeat 2008 Version CAM v1.9.07 800-873-9865 www.NotaryClasses.com August 2, 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 SAFEWAY INC C/O CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: See Attached Dear Petitioner: On August 02, 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 petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2013. The Board of Equalization found that the evidence presented at the hearing supported the value placed upon the above -described property as set forth below. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated by law. This decision is based upon the Board's analysis of the written and oral testimony presented by both parties. Further that it is the Board's decision that the taxpayer/did not present sufficient evidence to show that the value of the property was not reasonably valued by the Assessor. The Assessment and valuation of the Weld County Assessor was affirmed as follows: ACTUAL VALUE AS ACTUAL VALUE AS DETERMINED BY ASSESSOR SET BY BOARD $5,750,721.00 $5,750,721.00 cc: Ps* F -a-/3 2013-2056 AS0085 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. 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 2013-2056 AS0085 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. 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 2013-2056 AS0085 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. 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 ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 2013-2056 AS0085 Accounts for Petitioner: SAFEWAY INC Account: Assessor Value: CBOE Value: P0004634 $1,307,031.00 $1,307,031.00 P0004635 $410,571.00 $410,571.00 P1809301 $828,228.00 $828,228.00 P1962001 $105,424.00 $105,424.00 P2027302 $95,488.00 $95,488.00 P2027402 $819,591.00 $819,591.00 P2408703 $788,291.00 $788,291.00 P2722504 $1,207,668.00 $1,207,668.00 P3012005 $188,429.00 $188,429.00 Weld County CHRISTOPHER M. WOODRUFF COUNTY ASSESSOR BRENDA DONES DEPUTY ASSESSOR VALUATION REPORT OF PERSONAL PROPERTY FOR County Board of Equalization Safeway Inc PETITIONER Vs. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Schedule Number: P0004634 +8 Log Number: 7637 Date: 8/2/2013 Time: 02:45 PM Board: Board #1 PREPARED BY APPRAISERS NAME Sean McElroy 08/01/13 Signature Date ASSESSOR'S OFFICE STAFF APPRAISER 2013-2056 4SGbe$ Personal property is everything that is the subject of ownership and that is not included in the term 'real property'. This includes machinery, equipment and other articles related to a commercial or industrial operation that are either affixed or not affixed to the real property. Personal Property values shall be determined by appropriate consideration of the Cost Approach, Market Approach, and Income Approach to value. § 39-1-103(5)(a) C.R.S. ASSESSOR'S CURRENT VALUE Location of the subject property is: Account # P0004634 P0004635 P1809301 P1962001 P2027302 P2027402 P2408703 P2722504 P3012005 Total Location 3526 W 10 ST Greeley 1122 11 Ave Greeley 1535 Main St Windsor Fuel at 1535 Main St Windsor Fuel at 8206 Colorado Blvd Firestone 8206 Colorado Blvd Firestone 1300 Dexter St Fort Lupton 4548 Centerplace Dr Greeley Fuel at 4632 Centerplace Dr Greeley COST APPROACH NARRATIVE Actual Value $1,307,031.00 $410,571.00 $828,228.00 $105,424.00 $95,488.00 $819,591.00 $788,291.00 $1,207,668.00 $188,429.00 $5,750,721.00 The values on these accounts were originally derived from an asset listing supplied by the petitioner with their 2013 Personal Property Declarations. The declarations were sent electronically to our office by the taxpayer they were reviewed and valued by our appraiser. They included 3,372 pieces of equipment. The declarations were signed by the owner/agent declaring that the information provided on the declarations included a full and complete list of property and that no attempt had been made to mislead the Assessor as to it's age, quality, quantity or value. The Colorado Division of Property Taxation (DPT) publishes tables that are used in the cost approach to establish the value. An inflation factor is used to calculate the replacement cost new (RCN) values for all reported equipment. Then an economic life for the equipment is determined and a age for the equipment is calculated. With an economic life and an age determined for the equipment a percent good is applied to the RCN value for the equipment to find the replacement cost new less depreciation (RCNLD) value. A level of value (LOV) is then applied to the RCNLD to reach the actual value for the equipment. The LOV is used because §C.R.S. 39-1-104)(12.3)(a)(I) requires personal property to be adjusted to the June 30 level of value in effect for real 2 property. The DPT tables have been attached to this report and highlighted for the example below. Example: An asset is reported as retail equipment with an original cost of $1,000 and a year acquired of 2005. Original Cost Reported Year Acquired Reported Age Calculated Industry Category Number DPT Table Cost Factor DPT Table $1,000 2005 8 4 1.21 RCN Cost x Cost Factor Economic Life DPT Table % Good DPT Table RCNLD RCN x %Good LOV DPT Table Actual Value RCNLD x LOV $1,210 9 29% $351 1 $351 The cost trending factors are derived from Marshall Valuation Services. The economic life tables are developed from the IRS, Marshall Valuation Services and other sources. The percent good tables are assembled from the Iowa State University property retirement & depreciation studies. The minimum value on the general percent good table is 15% because Colorado is a value in use state. This means that nothing is ever fully depreciated as long as it is in use. The actual value of $5,750,721 was established by classifying the assets reported on the declarations, the year they were purchased and their original cost, and then applying the appropriate tables and factors as mandated by the DPT through C.R.S §39-2-109(e). The property tax administrator, the head of the DPT, is required to... C.R.S. §39-2-109(e) To prepare and publish from time to time manuals, appraisal procedures, and instructions, after consultation with the advisory committee to the property tax administrator and the approval of the state board of equalization, concerning methods of appraising and valuing land, improvements, personal property, and mobile homes and to require their utilization by assessors in valuing and assessing taxable property. Said manuals, appraisal procedures, and instructions shall be based upon the three approaches to appraisal and the procedures set forth in section 39-1-103 (5) (a). Such manuals, appraisal procedures, and instructions shall be subject to legislative review, the same as rules and regulations, pursuant to section 24-4-103 (8) (d), C.R.S. (emphasis added). COST APPROACH VALUE $5,750,721 3 MARKET APPROACH Pursuant to the Colorado Revised Statutes the Assessor has considered the Market Approach. The market approach would be used when there are sales of equipment. Since there is insufficient verifiable sales information for all of the assets, the Weld County Assessor has not utilized the Market Approach. INCOME APPROACH Pursuant to the Colorado Revised Statutes the Assessor has considered the Income Approach to value on Personal Property. Due to the insufficient information for the income on Personal Property, the Weld County Assessor has not utilized the Income Approach. CONCLUSION The subject property has been classified as Personal Property for property tax purposes. Personal Property values shall be determined by appropriate consideration of the Cost Approach, Market Approach, and Income Approach to value. §39-1- 103(5)(a) C.R.S. The Assessor reviewed the Cost, Market and Income approach to value and selected the Cost Approach as the most accurate method for determining the value. All equipment on the asset listing was classified based on its use and was trended and depreciated in accordance with the procedures published in the DPT manuals. The DPT manuals are binding on Assessors and we are required to use them. After consideration of the three approaches, it is the Weld County Assessor's request that the value of $5,750,721 be affirmed for the tax year 2013. FINAL VALUE $5,750,721 4 I NDUSTRY CATEGORY TABLE Types of Personal Property Included in Industry Categories: Industry Category Table Industry Category Number Property Type 1 Average of All 2 Candy and Confectionery, Creamery and Dairy, Flour, Cereal and Feed, Garage, Meat Packing, Paint, Refrigeration and Rubber 3 Office Personal Property (excluding copiers and other technologically advanced personal property) 4 Retail and Wholesale Stores, Warehousing 5 Rental Furnishings, Apartments, Hotels and Motels 6 Banks, Savings and Loans, Restaurants and Lounges, and Theaters 7 Contractors' Personal Property 8 Laundry & Cleaning Personal Property 9 Industrial Bakery, Bottling, Canneries, and Fruit Packing 10 Brewing and Distilling, Cement, Clay Products, Metal Working, Mining and Milling Glass, Metal, Logging, 11 Manufacturing of Chemical, Electrical, Paper, Motion Pictures and Television, Printing, and Woodworking Personal Property 12 All Petroleum, Oil, Gas, Ethanol, Bio-diesel, and Textile 13* Computer and PC, Computer -integrated Personal Property, Telephone and Telecommunication Personal Property, and Copiers 14 Renewable Energy Personal Property Source: Marshall Valuation Service, October 2012 *Please refer to Chapter 7, Special Issues, under Technologically Advanced Personal Property, for more information. 5 COST FACTOR TABLES 2013 PERSONAL PROPERTY COST FACTOR TABLE Industry Category Number 1 2 3 4 5 6 7 1987 1.88 1.85 1.73 1.85 1.83 1.77 1.87 1988 1.81 1.78 1.66 1.78 1.76 1.70 1.81 1989 1.72 1.69 1.59 1.69 1.67 1.62 1.72 1990 1.68 1.65 1.55 1.65 1.62 1.59 1.67 1991 1.64 1.61 1.53 1.62 1.59 1.56 1.63 1992 1.63 1.59 1.51 1.59 1.56 1.54 1.60 1993 1.60 1.56 1.49 1.55 1.52 1.51 1.56 1994 1.55 1.52 1.45 1.50 1.47 1.46 1.52 1995 1.50 1.47 1.41 1.45 1.43 1.42 1.48 1996 1.48 1.45 1.39 1.44 1.41 1.40 1.46 No .: ° 1997 1.46 1.43 1.37 1.41 1.38 1.38 1.43 1998 1.45 1.42 1.36 1.40 1.37 1.37 1.41 cr Q Att to >' ct 1999 1.44 1.42 1.36 1.40 1.36 1.37 1.40 2000 1.42 1.39 1.34 1.37 1.34 1.35 1.38 2001 1.40 1.38 1.33 1.36 1.33 1.34 1.37 2002 1.40 1.37 1.32 1.35 1.32 1.33 1.36 2003 1.37 1.35 1.31 1.33 1.30 1.31 1.34 2004 1.33 1.31 1.27 1.29 1.27 1.27 1.30 2005 1.24 1.23 1.20 1.21 1.20 1.20 1.22 2006 1.18 1.17 1.16 1.16 1.15 1.15 1.16 2007 1.12 1.12 1.11 1.11 1.11 1.11 1.12 2008 1.08 1.08 1.08 1.08 1.08 1.07 1.09 2009 1.05 1.05 1.05 1.05 1.06 1.05 1.06 2010 1.06 1.06 1.05 1.06 1.05 1.05 1.06 2011 1.03 1.03 1.02 1.03 1.03 1.02 1.03 2012 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Source: Marshall Valuation Service, October 2012 6 COST FACTOR TABLES CONTI NUED... 2013 PERSONAL PROPERTY COST FACTOR TABLE Industry Category Number 8 9 10 11 12 13 14 C141996 . 64 ar Acttj Pc: Lo 1987 1.93 1.96 1.95 1.95 1.99 1.00 1.00 1988 1.85 1.87 1.88 1.84 1.91 1.00 1.00 1989 1.76 1.77 1.79 1.74 1.82 1.00 1.00 1990 1.71 1.72 1.74 1.71 1.77 1.00 1.00 1991 1.68 1.69 1.71 1.69 1.73 1.00 1.00 1992 1.66 1.67 1.70 1.69 1.72 1.00 1.00 1993 1.63 1.65 1.67 1.67 1.70 1.00 1.00 1994 1.58 1.60 1.63 1.63 1.67 1.00 1.00 1995 1.53 1.54 1.58 1.55 1.61 1.00 1.00 1.51 1.52 1.55 1.54 1.58 1.00 1.00 1997 1.48 1.50 1.53 1.52 1.55 1.00 1.00 1998 1.47 1.49 1.51 1.52 1.53 1.00 1.00 1999 1.47 1.48 1.51 1.52 1.52 1.00 1.00 2000 1.44 1.46 1.48 1.49 1.50 1.00 1.00 2001 1.43 1.44 1.47 1.48 1.48 1.00 1.00 2002 1.42 1.44 1.46 1.48 1.47 1.00 1.00 2003 1.40 1.41 1.43 1.46 1.44 1.00 1.00 2004 1.35 1.36 1.38 1.40 1.39 1.00 1.00 2005 1.25 1.25 1.27 1.29 1.28 1.00 1.00 2006 1.19 1.19 1.21 1.21 1.21 1.00 1.00 2007 1.13 1.13 1.15 1.13 1.14 1.00 1.00 2008 1.09 1.08 1.10 1.08 1.08 1.00 1.00 2009 1.05 1.05 1.05 1.06 1.04 1.00 1.00 2010 1.06 1.06 1.06 1.08 1.06 1.00 1.00 2011 1.03 1.03 1.03 1.03 1.03 1.00 1.00 2012 1.00 1.00 1.00 1.00 1.00 1.00 1.00 Source: Marshall Valuation Service, October 2012 7 COST FACTOR TABLES CONTI NUED... 2013 FIXTURES/LEASEHOLD IMPROVEMENTS COST FACTOR TABLE Year Acquired Factor 1987 2.07 1988 2.02 1989 1.99 1990 1.93 1991 1.91 1992 1.88 1993 1.79 1994 1.72 1995 1.68 1996 1.67 1997 1.61 1998 1.58 1999 1.54 2000 1.46 2001 1.45 2002 1.42 2003 1.39 2004 1.29 2005 1.21 2006 1.15 2007 1.09 2008 1.07 2009 1.07 2010 1.06 2011 1.03 2012 1.00 Source: Marshall Valuation Service, October 2012 8 ECON OM I C LI FE ESTI MATES PROPERTY TYPE Recommended Economic Life (years) COMMERCIAL Wholesale / retail personal property 9 Adding machines, calculators 6 All terrain vehicles (ATVs): (for add'l information, see Chapter 7) 6 Amusement Darks 12 Automated teller machines (ATMs): (see Chapter 7) Computer / electronic components / portion 4* Structural housing 10 Auto repair shops 10 Bank vault doors 20 Barber and beauty shops 10 Cable television: Digital TV set -top boxes 4* Subscriber converters, other than digital 5 Test personal property 8 Origination personal property 9 Satellite receiving ground stations 9 Distribution & subscriber connection property 10 Headend personal property 11 Microwave systems 9 Computers — personal & accessories 3* Computers — other and stand-alone peripherals 4* Computer — integrated personal property 4 Construction personal property, general 6 Copiers 4* Data handling personal property, except computers 6 Electronic personal property, except computers or gaming 6 Gaming: see Chapter 7 Electronic (e.g., slot machines) 5 _ Larger gaming personal property (e.g., tables) 10 Gas station personal property: Electronic fuel pumps 6 General 10 Tanks (e.g., above ground, propane, septic) 10 Tanks (e.g., below ground, double -walled, fuel) 20 Hydroelectric Generators 20 Golf carts 6 Laundry and dry cleaning 10 Machinery (not otherwise listed) 10 Medical personal property: (for additional info., see Chapter 7) 3 to 10 Meter and stamp personal property 6 Commercial Continued on next page * Use appropriate technologically advanced computer percent good table 2012. Sources: Division of Property Taxation, Marshall Valuation Service, & I.R.S. 9 ECONOMIC LI FE ESTI MATES CON TI NUED... ED ... PROPERTY TYPE Recommended Economic Life (years) COMMERCIAL (continued) Office furniture 10 Pedicabs 10 Photo processing personal property (electronic) 6 Port -a -potty 10 Radio and television broadcasting 6 Recreation and amusement 10 Restaurant and bar (all) 10 Renewable energy property 20 River Rafts 10 Shopping carts 5 Signs (billboard and monument) 20 Signs (other) 10 Signs (electronic) 6 Snow cats: (for additional information see Chapter 7) Heavy use (e.g., snowgrooming operations) 6 Moderate use (e.g., transportation operations) 10 Storage tanks: Tanks (e.g., above ground, propane, septic) 10 Tanks (e.g., below ground, double -walled, fuel) 20 Telecommunication personal property: High Tech (excluding towers) 4* Theater 10 Towers 20 Typewriters 6 Vending machines 10 Video machines (arcade) 6 RESIDENTIAL/COMMERCIAL Residential rental furnishings 10 Apartment, hotel and motel furnishings 10 NATURAL RESOURCES Mining - Metallic and Nonmetallic All draglines, large cranes (with 50+ ton lift capacity) 20 Electric mining shovels 15 Other mining, quarrying, & milling personal property 10 Petroleum and Natural Gas Exploration, drilling 6 High-technology drilling rigs 10 Production (excluding pipelines) 14 Marketing, retail 9 Machinery (not otherwise listed) 10 Refining 16 Timber Logging 6 Sawmills, permanent 10 Sawmills, portable 6 10 * Use appropriate technologically advanced computer percent good table 2012.. ECONOMIC LI FE ESTI MATES CON TI NUED... ED ... PROPERTY TYPE Recommended Economic Life (years) INDUSTRIAL Aerospace 10 Apparel and fabricated textiles 9 Bakeries and Confectionery 12 Brewery 12 Canneries and frozen food 12 Cement manufacture 20 Cereal, flour, grain and mill products 17 Chemicals and related products 10 Clay and gypsum products 15 Concrete manufacture 15 Dairy products manufacturing 12 Electrical personal property manufacturing 10 Electronic personal property manufacturing 6 Fabricated metal products 12 Food and beverage production 12 Special handling devices 4 Forklifts 10 Glass and glass product 14 Grain Bins 20 Jewelry 12 Lumber, wood products and furniture 10 Machinery (not otherwise listed) 10 Meat packing 12 Motion picture and television production 12 Paint and varnish 10 Plastics and plastic products 11 Printing and publishing 11 Professional and scientific instruments 10 Paperboard and pulp 10 Rubber products 14 Refining personal property 16 Semi -conductor manufacturing: General 5 Research and development 3 Test personal property 5 Wafer fabrication 3 Soft drink bottling 12 Special tools (all industries) 3 Steel and related products 15 Stone products 15 Sugar and sugar products 18 Sources: Division of Property Taxation, Marshall Valuation Service, & I.R.S. 11 PERCENT GOOD TABLES 2013 GENERAL PERCENT GOOD TABLE Average Economic Life in Years 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Effective Age N N N N N N N 00 v w N a\ c-, a w N- O C 00 J a\ c, a w N— 0 68 76 82 85 88,90 91 93 94 94 95 96 96 96 97 97 97 98 38 54 63 70 76 79 82 85 87 88 90 91 92 93 93 94 95 95 17 33 , 46 56 63 , 69 73 77 79 82 84 86 87 89 90 91 92 92 15 18 31 _ 41 50 58 64 68 72 75 78 81 83 84 86 87 88 89 15 19 30 39 . 48 54 60 65 69 72 75 78 80 82 84 85 86 1519 28 37.45 51 57 62 66 70 73 75 78 80 82 83 15 202937 43 50 55 60 64 67 71 73 76 78 80 15,21 29 36 43 48 53 58 62 66 69 72 74 77 15 22 29 35 41 47 52 57 61 64 68 71 73 15 22 28 36 40 46 51 56 59 63 67 69 15 23 29 35 41 46 51 54 59 63 65 19 24 29 35 41 46 49 54 58 62 15 21 25 31 35 40 44 49 54 58 15 22 26 32 37 40 46 50 54 17 20 26 32 37 42 46 50 15 19 21 27 32 37 41 45 15 20 23 28 33 37 42 15 22 24 29 33 38 18 20 25 30 34 15 16 21 26 31 15 18 23 27 15 20 24 17 22 15 19 17 15 Source: Division of Property Taxation Rate Applied: 9.2% PERCENT GOOD TABLES CONTI NUED... 2013 TECHNOLOGICALLY ADVANCED PERCENT GOOD TABLES Using market studies, the following table has been developed for Personal Computers (PCs) and Accessories: THREE-YEAR ECONOMIC LIFE TABLE CO Q • w Percent Good 1 44% 2 23% 3 13% 4 7% Source: Division of Property Taxation Using market studies, the following table has been developed for Other Computers and Stand Alone Peripherals: FOUR-YEAR ECONOMIC LIFE TABLE Percent Good cs 1 50% Q 2 36% w 3 22% W 4 5 13% 7% Source: Division of Property Taxation 13 LEVEL OF VALUE FACTORS 2013 PERSONAL PROPERTY LOV FACTOR TABLE June 30, 2012 Level of Value Industry Category Number 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Fixtures & Leasehold Imps LOV Factor 1.00 1.00 1.00 1.00 1.00 1.00 0.99 1.00 1.00 0.99 1.00 1.00 1.00 1.00 0.99 Source: Dividon of Property Taxation and Marshall Valuation rvice 14 NOTICE OF DETERMINATION Li 5 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. TAX YEAR WELD C TA QM ISSI UNTY SCRIPTION/ PHYSICAL LOCATION R P2027402 2013 2084 FIR FS L5 FIRESTONE SAFEWAY 8134 13 CR FIRESTONE, CO PROPERTY OWNER SAFEWAY INC C/O CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO ! REVIEW ACTUAL VALUE AFTER REVIEW PERSONAL PROPERTY 819,591 819,591 TOTAL. $819,591 $819,591 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: RECEIVED JUL 2 5 2013 Date of Notice: 7/10/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM PP01 - Your personal property has been valued in accordance with Colorado law. Other personal property, similar in nature, has been consistently valued using the same statutory methods. 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 personal property appeals is July 20. 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. ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 RECEIVED a ASSESSMENT TECHNOLOGIES 15-DPT-AR PR 207-08/13 P2027402 19089 APPEAL PROCEDURES Telephone Number Date .7gro(<&ar --ec 1tcJ cG Email 9 Attach letter of authorization signed by property owner. 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 20 for personal 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.qov/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.) 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, ).e., comparable sales, rent roll, original installed cost, appraisal, etc.) ta-e a`fT c z - r)2° ATTESTATION I, the undersigned owner or agent" of the property identified above, affirm that the statements contained herein and: att-shments hereto are true and complete L(1). �t7 Ali /,/� aZA) Address 15-DPT-AR PR 207-08/13 P2027402 19089 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. NOTICE OF DETERMINATION RECEIVED JUL 252013 WELD COUNTY CQMMISSIONEDS TAX YEAR TAX AREA Date of Notice: 7/10/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM LEGAL DESCRIPTION/ PHYSICAL LOCATION P2408703 2013 10882 Ki w, a, SAFEWAY INC C/O CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 FTL 2FLCC LOT1 BLK1 FORT LUPTON COMMUNITY CENTER FG #2 1300 DEXTER ST FORT LUPTON, CO PERSONAL PROPERTY PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO 788,291 ACTUAL VALUE AFTER REVIEW 788,291 TOTAL $788,291 $788,291 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: PPOI - Your personal property has been valued in accordance with Colorado law. Otherpersonal property, similar in nature, has been consistently valued using the same statutory methods. 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 personal property appeals is July 20. 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. ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 RECEIVED JUL 6111 ASSESSMENT TECHNOLOGIt6T-AR PR 207-08/13 P2408703 18983 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 20 for personal 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.) 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.) e 7TH,�k ATTESTATION I, the undersigned owner or agent9 of the property identified above, affirm that the statements contained herein and many attachments t}preto are true and complete. Email (l 217-7(4;1 hone Number Date �rc4 &`terIj+d= taxi, 9 Attach letter of authorization signed by property owner. �lfT`c,)3 _ Address 15-DPT-AR PR 207-08/13 P2408703 18983 NOTICE OF DETERMINATION PERSONAL PROPERTY RECEIVED Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO.! TAX YEAR JUL 252013 WELD COUNTY CCM'A?1i ,LONERS TAX AREA Date of Notice: 7/10/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM LEGAL DESCRIPTION/ PHYSICAL LOCATION P2722504 2013 0600 SAFEWAY INC C/O CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 PROPERTY CLASSIFICATION GR CP L8 CENTERPLACE 4548 CENTERPLACE DR GREELEY, CO ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW 1,207,668 1,207,668 TOTAL $1,207,668 $1,207,668 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: PP01 - Your personal property has been valued in accordance with Colorado law. Other personal property, similar in nature, has been consistently valued using the same statutory methods. 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 personal property appeals is July 20. 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. ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 RECEIVED BY 621)0 SSESSMENT TECHNOLOGIES 15-DPT-AR PR 207-08/13 P2722504 18865 APPEAL PROCEDURES Si. ature ZG��( ke ecmo tf* Email 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 20 for personal 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.govlbaa 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.) 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.) j -e CR`t!4s.rpty ATTESTATION I, the undersigned :wner or agent10 of the property identified above, affirm that the statements contained he e' and on any �achments hereto are true and complete. % -71. 7)� C 77q 2413 Telephone Number Date U 10 Attach letter of authorization signed by property owner. Address 15-DPT-AR PR 207-08/13 P2722504 18865 NOTICE OF DETERMINATION RECEIVED Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. TAX YEAR TAX AREA ", LEGAL DESCRIPTION/ PHYSICAL LOCATION P3012005 2013 0600 GR CP L1 CENTERPLACE 4632 CENTERPLACE DR GREELEY, CO PROPERTY OWNER''. SAFEWAY INC C/O CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW PERSONAL PROPERTY 188,429 188,429 TOTAL $188,429 $188,429 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: PP01 - Your personal property has been valued in accordance with Colorado law. Other personal property, similar in nature, has been consistently valued using the same statutory methods. 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 personal property appeals is July 20. 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. JUL 252013 WELD COUNTY COMMISSIONERS Date of Notice: 7/10/2013 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. ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 RECEIVED Bob JMI . 6141 ASSESSMENT TECHNOLOCIpT-AR PR 207-08/13 P3012005 18852 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 20 for personal 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 1313 Sherman Street, Room 315 Denver, CO 80203 (303) 866-5880 www.dola.colorado.gov/baa 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.) District Court Contact the District Court in the County where the property is located. See your local telephone book for the address and telephone number. 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., co arable sales, rent roll, original installed cost, appraisal, etc.) c1 ATTESTATION I, the undersigned o}yner or agent" of the property identified above, affirm that the statements contained herein and on any ahjnents hereto are true and complete. (11W 7O 7(C7 7; I 77 ; l 3 Lure n Telephone Number Date lcz_d nO f( Q- Email 11 Attach letter of authorization signed by property owner. Address 15 -OPT -AR PR 207-08/13 P3012005 18852 NOTICE OF DETERMINATION Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO.. Is TAX YEAR .✓IVtM1bb1tJt4thb TAX AREA -LEGAL DESCRIPTION/ PHYSICAL LOCATION P2027302 2013 2084 FIR FS L7 FIRESTONE SAFEWAY 8206 13 CR FIRESTONE, CO PROPERTY OWNER SAFEWAY INC C/0 CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW PERSONAL PROPERTY 95,488 95,488 TOTAL $95,488 $95,488 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: PP01 - Your personal property has been valued in accordance with Colorado law. Other personal property, similar in nature, has been consistently valued using the same statutory methods. 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 personal property appeals is July 20. 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. RECEIVED JUL 252013 WELD COUNTY. Date of Notice: 7/10/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 RECEIVED BY JUI. ii 6 !l3 ASSESSMENTDP TECHNOLOGIPR 207 -08/13T -AR P2027302 19088 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 20 for personal 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.) 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., coble sales, rent roll, original installed cost, appraisal, etc.) cce ATTESTATION I, the undersigned ow r or agent' of the property identified above, affirm that the statements contained herein and onji attachrfr rt hgreto are true and complete. �_TJf ( SignaturTplephone hone�N�uu�mbber Date 7,O1c&Q /e it( r Email Attach letter of authorization signed by property owner. Address 15 -OPT -AR PR 207-08/13 P2027302 19088 NOTICE OF DETERMINATION RECEIVED Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. TAX YEAR .rlvfivli aiUNt11O TAX AREA. . LEGAL DESCRIPTION! PHYSICAL LOCATION P1962001 2013 0421 SAFEWAY GAS STATION WIN 1HS L2 BLK1 HOEHNE 1ST FG 1535 MAIN ST WINDSOR, CO PROPERTY OWNER SAFEWAY INC C/O CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW PERSONAL PROPERTY 105,424 105,424 TOTAL $105,424 $105,424 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: PP0I - Your personal property has been valued in accordance with Colorado law. Other personal property, similar in nature, has been consistently valued using the same statutory methods. 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 personal property appeals is July 20. 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. JUL 25 2013 WELD CflU TY Date of Notice: 7/10/2013 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. ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 RECEIVED ASSESSMEINI TECHNOLOGIES 15-DPT-AR PR 207-08/13 P1962001 18817 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 20 for personal 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.) 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., constable sales, rent roll, original installed cost, appraisal, etc.) 9 -et) ATTESTATION I, the undersigned ow -r or agentb of the property identified above, affirm that the statements contained herein and on - hmerts hereto are true and complete. Signa Email 4g17 m 7-7( ( Telephone Number 6 Attach letter of authorization signed by property owner. Date Address 15-DPT-AR PR 207-08/13 P1962001 18817 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION P1809301 2013 0421 WIN 1F -IS L1-5 BLK1 HOEHNE 1ST FG 1535 MAIN ST WINDSOR, CO PROPERTY OWNER SAFEWAY INC C/O CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO ' REVIEW ACTUAL VALUE AFTER REVIEW PERSONAL PROPERTY 828,228 828,228 TOTAL $828,228 $828,228 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: PP01 - Your personal property has been valued in accordance with Colorado law. Other personal property, similar in nature, has been consistently valued using the same statutory methods. 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 personal property appeals is July 20. 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. NOTICE OF DETERMINATION RECEIVED JUL 2 5 20)3 WELD COUNTY nRARAIOQIlIAICDC RECEIVED BY JUL 1 6 2013 Date of Notice: 7/10/2013 Telephone: (970) NT Fax: (970) allaleMOGIES Office Hours: 8:00 AM - 5:00 PM ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 15-DPT-AR PR 207-08/13 P1809301 18814 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 20 for personal 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.) 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.) - q I ATTESTATION I, the u ersigned owner or agent' of the property identified above, affirm that the statements contained herein anany attactrfi\entsereto are true and complete. Wqqd ' .7-71 c ture ( /'/ - Telephone Number a I c okc '`/z41He/.. Email e Attach letter of authorization signed by property owner. Date Address 15-DPT-AR PR 207-08/13 P1809301 18814 NOTICE OF DETERMINATION HtutiVtL) BY Jill_ 1 6 2013 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. LUIVIMlo"ol TAX YEAR Nh TAX AREA ' b LE AL DESCRIPTION/ PHYSICAL LOCATION P0004635 2013 2689 GR 5292 BLK 86 1122 11 AV GREELEY, CO PROPERTY OWNER SAFEWAY INC C/O CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW PERSONAL PROPERTY 410,571 410,571 TOTAL $410,571 $410,571 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: PP01 - Your personal property has been valued in accordance with Colorado law. Other personal property, similar in nature, has been consistently valued using the same statutory methods. 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 personal property appeals is July 20. 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. RECEIVED JUL 252013 WELD COUNTY Date of NoticATIMSI11ENT Telephone: (970)r3e2I4aIES Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM Please refer to the reverse side of this notice for additional information. ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 15-DPT-AR PR 207-08/13 P0004635 19107 APPEAL PROCEDURES: Email 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 20 for personal 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.) 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.) crir J -t ATTESTATION'` I, the undersigned owner or agent4 of the property identified above, affirm that the statements contained herein and o ny attach nts hereto are true and complete. Telephone Number Date p rnCie4 <11 4 Attach letter of authorization signed by property owner. Address 15-DPT-AR PR 207-08/13 P0004635 19107 NOTICE OF DETERMINATION RECEWED Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. ' TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION , P0004634 2013 0600 GR BSN1-A BITTERSWEET NORTH 3526 W 10 ST GREELEY, CO PROPERTY OWNER:. SAFEWAY INC C/O CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW PERSONAL PROPERTY 1,307,031 1,307,031 TOTAL $1,307,031 $1,307,031 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: PP01 - Your personal property has been valued in accordance with Colorado law. Other personal property, similar in nature, has been consistently valued using the same statutory methods. 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 personal property appeals is July 20. 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. ECEWED JUL 2 5 20)3 WELD COUNTY Date of Notice: 7/10/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 ASSESSMENT TECHNOLOGIES 15-DPT-AR PR 207-08/13 P0004634 18846 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 20 for personal 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.) 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., car parable sales, rent roll, original installed cost, appraisal, etc.) 5.0e Q Olc ATTESTATION I, the . ; -rsigned owner or agent' of the property identified above, affirm that the statements contained herein an y attachments hereto are true and complete. Telephone Number k� ft:c&cqt,Acc Email 3 Attach letter of authorization signed by property owner. Date Address 15-DPT-AR PR 207-08/13 P0004634 18846 June -28/2013 Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 To whom it may concern: ASSESSMENT RECEIVED JUL 252013 WELD COUNTY COMMISSIONERS 121 interpark blvd., ste. 308 san antonio, texas 78216 atechltd.com Pursuant to Sec. 39-8-106 please find the attached completed petitions for each account listed below: Account Number P0004635 P2408703 P1809301 P1962001 P2027402 P2722504 P3012005 P0004634 P2027302 Situs Address 1122 Av. Greeley 1300 Dexter St. Fort Lupton 1535 Main St. 1535 Main St. 8134 14 Cr. RD 4548 Centerplace Dr. 4632 Centerplace Dr. 3526 W. 10 St. 8206 13 Cr. RD Owner Name Safeway Inc. Safeway Inc. Safeway Inc. Safeway Inc. Safeway Inc. Safeway Inc. Safeway Inc. Safeway Inc. Safeway Inc. In support of this appeal I ask that the record previously submitted tothe assessor be considered by the board. In addition, I anticipate we will supplement the record with additional information. It is my contention that the depreciation factors used by the assessor, as applied to this taxpayer's property, result in a valuation in excess of actual value. Also attached is a letter of authorization for my firm to represent Safeway in this matter. Feel free to call me at 480-717-7161, email me at kzdrok@atechltd.com and/or write at the address above with any hearing information. Very truly yours, Kenneth J. Zdrok ASSESSMENT 121 interpark blvd. sty:. 308 San anion=e, texas 78216 alechitd.com June 28, 2013 Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 To whom it may concern: Pursuant to Sec. 39-8-106 please find the attached completed petitions for each account listed below: Account Number Situs Address Owner Name P0004635 1122 Av. Greeley Safeway Inc. P2408703 1300 Dexter St. Fort Lupton Safeway Inc. P1809301 1535 Main St. Safeway Inc. P1962001 1535 Main St. Safeway Inc. P2027402 8134 14 Cr. RD Safeway Inc. P2722504 4548 Centerplace Dr. Safeway Inc. P3012005 4632 Centerplace Dr. Safeway Inc. P0004634 3526 W. 10 St. Safeway Inc. P2027302 820613 Cr. RD Safeway Inc. In support of this appeal I ask that the record previously submitted tothe assessor be considered by the board. In addition, I anticipate we will supplement the record with additional information. It is my contention that the depreciation factors used by the assessor, as applied to this taxpayer's property, result in a valuation in excess of actual value. Also attached is a letter of authorization for my firm to represent Safeway in this matter. Feel free to call me at 480-717-7161, email me at kzdrok@atechltd.com and/or write at the address above with any hearing information. Very truly yours, Kenneth J. Zdrok SAFEWAYO May 17, 2013 RE: Appointment of Agent Safeway, Inc. To Whom It May Concern: Please be advised that the firm of Assessment Technologies, Ltd., ("ATLTD") has been retained and granted power of attorney to represent the interests of the entity Safeway, Inc. with respect to all property tax issues and matters regarding all business personal property accounts with your office. Communications related to the appeals process should be mailed to: Assessment Technologies, Ltd. 121 Interpark, Suite 308 San Antonio, TX 78216' Attn: Safeway, Inc. Account Manager Please continue to send Tax bills and Assessment Notices to the owner on record. Thank you for your assistance in this matter. If you should have any questions or concerns please contact Teresa Jerry, Account Manager at (210) 403-4436 or by email at tjerry@atechltd.com. Sincerely, (d Donn Matsuza Asst. Tax Manager County Weld Store Number 0320-000 State Class Computers Electronicequip. Shortlifeequip Store,whse,equip Totals for Store 0320-000 Store Number 1045-000 State Class Store,whse,equip Underground Tanks Shortlifeequip Electronicequip. Computers zRea I Property-GasStat.Canopy&Kiosk Totals for Store 1045-000 Store Number 1791-000 State Class Computers Electronicequip. Shortlifeequip Store,whse,equip Totals for Store 1791-000 Store Number 1791-002 State Class Computers Store,whse,equip Underground Tanks Store Asset Cost 97,314 25,945 9,797 1,080,018 1,213,074 Store Asset Cost 2,755,868 32,659 10,463 126,414 160,108 66,504 3,152,015 Store Asset Cost 162,613 54,349 6,291 2,516,516 2,739,769 Store Asset Cost 20,933 366,725 31,456 Store Asset Market Value 16,326 7,168 5,187 189,756 218,437 Store Asset Market Value 385,336 1,633 3,727 38,720 27,652 3,325 460,393 Store Asset Market Value 24,894 11,552 3,166 455,949 495,561 Store Asset Market Value 1,353 23,153 1,573 zReal Property-GasStat.Canopy&Kiosk Totals for Store 1791-002 Store Number 1828-000 State Class Electronicequip. Shortlifeequip Store,whse,equip Computers Totals for Store 1828-000 Store Number 2666-000 State Class Computers Electronicequip. OfcFurn,Vendg Mach Shortlifeequip Store,whse,equip Totals for Store 2666-000 Store Number 2666-002 State Class Underground Tanks zReal Property-GasStat.Canopy&Kiosk Store,whse,equip Electronicequip. Computers Totals for Store 2666-002 Store Number 2918-000 State Class Electronicequip. 73,257 3,663 492,371 Store Asset Cost 88,327 8,974 2,455,656 146,285 2,699,243 Store Asset Cost 156,109 43,858 3,564 10,673 2,898,357 3,112,561 Store Asset Cost 36,608 60,743 447,834 30,092 12,064 587,340 Store Asset Cost 97,316 29,742 Store Asset Market Value 12,065 4,190 454,908 23,692 494,854 Store Asset Market Value 23,956 7,861 3,564 3,922 1,666,793 1,706,096 Store Asset Market Value 3,661 6,074 299,684 2,874 1,739 314,032 Store Asset Market Value 26,709 Shortlifeequip Store,whse,equip Underground Tanks zReal Property-GasStat.Canopy&Kiosk Computers Totals for Store 2918-000 Store Number 4614-000 State Class zReal Property-GasStat.Canopy&Kiosk Computers Electronicequip. Store,whse,equip Underground Tanks Totals for Store 4614-000 Weld County Totals 9,893 2,588,466 151,980 103,765 125,275 3,076,695 Store Asset Cost 84,292 62,343 6,047 196,513 44,820 394,015 17,467,084 5,982 1,019,427 38,008 31,094 24,127 1,145,347 Store Asset Market Value 4,215 10,251 1,623 17,518 7,613 41,219 4,905,680 Assessment Technologies: Depreciation Schedule ` "CLASS , ASSET�AGE PERCENT GOOD (%,Gbod). LIFE` CP 1 0.55 4 CP 2 0.45 4 CP 3 0.35 4 CP 4 0.20 4 CP 5 0.15 4 CP 6 0.05 4 CP 7 0.05 9 CP 8 0.03 9 CPP 1 0.65 6 CPP 2 0.55 6 CPP 3 0.50 6 CPP 4 0.45 6 CPP 5 0.35 6 CPP 6 0.25 6 CPP 7 0.20 6 CPP 8 0.15 6 CPP 9 0.10 6 CPP 10 0.05 6 CPP 11 0.03 6 LEASEHOLD 1 0.60 10 LEASEHOLD 2 0.50 10 LEASEHOLD 3 0.45 10 LEASEHOLD 4 0.40 10 LEASEHOLD 5 0.35 10 LEASEHOLD 6 0.30 10 LEASEHOLD 7 0.25 10 LEASEHOLD 8 0.20 10 LEASEHOLD 9 0.15 10 LEASEHOLD 10 0.10 10 LEASEHOLD 11 0.05 10 ME 1 0.65 12 ME 2 0.55 12 ME 3 0.50 12 ME 4 0.45 12 ME 5 0.40 12 ME 6 0.40 12 ME 7 0.35 12 ME 8 0.30 12 ME 9 0.25 12 ME 10 0.20 12 ME 11 0.15 12 ME 12 0.10 12 ME 13 0.10 12 ME 14 0.08 12 ME 15 0.08 12 ME 16 0.05 12 OFF EQP 1 0.60 10 OFF EQP 2 0.55 10 OFF EQP 3 0.50 10 OFF EQP 4 0.45 10 OFF EQP 5 0.35 10 A ASSESSMENT technologies Assessment Technologies: Depreciation Schedule OFF EQP 6 0.25 10 OFF EQP 7 0.20 10 OFF EQP 8 0.18 10 OFF EQP _ 9 0.15 10 OFF EQP 10 0.10 10 OFF EQP 11 0.10 10 OFF EQP 12 0.05 10 OFF FURN ,1 0.60 10 OFF FURN 2 0.55 10 OFF FURN 3 0.50 10 OFF FURN 4 0.45 10 OFF FURN 5 0.35 10 OFF FURN 6 0.25 10 OFF FURN 7 0.20 10 OFF FURN 8 0.18 10 OFF FURN 9 0.15 10 OFF FURN 10 0.10 10 OFF FURN 11 0.10 10 OFF FURN 12 0.05 10 POS, Tech and Comm 1 0.60 6 POS, Tech and Comm 2 0.55 6 POS, Tech and Comm 3 0.45 6 POS, Tech and Comm 4 0.40 6 POS, Tech and Comm 5 0.30 6 POS, Tech and Comm 6 0.25 6 POS, Tech and Comm 7 0.20 6 POS, Tech and Comm 8 0.15 6 POS, Tech and Comm 9 0.10 6 POS, Tech and Comm 10 0.08 6 POS, Tech and Comm 11 0.08 6 POS, Tech and Comm 12 0.03 6 SIGNS 1 0.54 10 SIGNS 2 0.48 10 SIGNS 3 0.38 10 SIGNS 4 0.36 10 SIGNS 5 0.26 10 SIGNS 6 0.22 10 SIGNS 7 0.19 10 SIGNS 8 0.16 10 SIGNS 9 0.12 10 SIGNS 10 0.10 10 SIGNS 11 0.09 10 SIGNS 12 0.07 10 SIGNS 13 0.05 10 SIGNS 14 0.03 10 Store Fixtures & Eqp 1 0.55 9 Store Fixtures & Eqp 2 0.48 9 Store Fixtures & Eqp 3 0.40 9 Store Fixtures & Eqp 4 0.35 9 Store Fixtures & Eqp 5 0.32 9 Store Fixtures & Eqp 6 0.28 9 Store Fixtures & Eqp 7 0.24 9 Store Fixtures & Eqp 8 0.20 9 Store Fixtures & Eqp 9 0.12 9 Store Fixtures & Eqp 10 1.00 9 A ASSESSMENT technologies Assessment Technologies: Depreciation Schedule Store Fixtures & Eqp 11 0.10 9 Store Fixtures & Eqp 12 0.05 9 SUPPLIES 1 1.00 1 TELCOM 1 0.65 6 TELCOM 2 0.55 6 TELCOM 3 0.50 6 TELCOM 4 0.45 6 TELCOM 5 0.35 6 TELCOM 6 0.25 6 TELCOM 7 0.20 6 TELCOM 8 0.15 6 TELCOM 9 0.10 6 TELCOM 10 0.05 6 TELCOM 11 0.03 6 A ASSESSMENT technologies 11 13. Valuation Approaches: Cost and Market A. Cost Approach Methodology: In its simplest form, the Cost Approach estimates the current cost as if new, less all forms of depreciation in order to arrive at what a buyer might reasonably be expected to pay a seller. If all forms of depreciation are estimated correctly, the Cost and Market Approach valuations should not vary significantly. There are several recognized applications in Cost Approach methodology. For the purpose and scope of valuing hundreds of assets in various facilities, and with an in place, valuation objective in particular, the Age/Life method is practical and appropriate. The Age/Life approach estimates the percentage of remaining value compared to the estimated replacement cost of the subject properties. Value is arrived at by determining the age, estimating remaining life and applying the percentage of value remaining. The age used for depreciation is the Effective Age of the assets. Especially with facilities that have purchased assets overtime, and with a contemplated buyer purchasing the entire property, the Effective Age of the equipment inventory is a major factor in the buying process. In determining the Effective Age for thousands of assets both large and small, appraisal methods can provide the answer. The ASA states: "An advantage of using the Age/Life technique is that Effective Age can often be calculated by using the client's fixed asset records. The Effective Age can be determined by weighting the investment in a property or a group of assets. [] The procedure can be used for a single asset (if records are sufficiently detailed) or, more commonly, for groups of assets" (pg. 62). I applied the following steps in the Age/Life valuation: • Estimate the Replacement Cost New (RCN) of the Assets For hundreds of asset categories, credible trending tables that track industry cost movements can be utilized to establish reliable RCN for projects such as this. For example, one of the exercises an appraiser can use is to apply the United States Bureau of Labor Statistics (BLS) Producer Price Index (PPI) trending data to equipment historical acquisition costs. The PPI tracks the cost that manufacturers sell their products and services to their customers. This price includes all costs including distribution and taxes. In this application and for these various and diverse group of assets, I believe index tables are a fair representation of replacement cost. Since, in many cases, the same grade of equipment is continually purchased, the asset costs multiplied by reputable index tables are appropriate as a starting point in the Cost Approach, in my opinion. I interviewed Mr. Brian Nergt at BLS, who is an analyst, for confirmation of the appropriate index tables. I have compared the BLS tables for various types of equipment categories with the Florida Department of Revenue (FDOR) Personal Property Cost Index Table. This table is derived from Marshall & Swift's Marshall Valuation Service which compiles thousands of studies and continual analysis of building and equipment cost estimates. For the purpose of this document, I decided to use the DOR index table for all category indexes with the exception of computer equipment. For computer equipment I used the BLS, which accurately tracks the declining cost of computer equipment sold by manufacturers. • Estimate the Normal Economic Life (NEL) of the Assets I estimated Normal Economic Life using primarily three sources: dealer interviews, DOR Economic Life Tables, and my personal experience dealing with equipment dealers since 1994. PVandC, Inc. 8108 Old Kiser: Road, Tpa,FL33626 813-727-2959 www.ovandc.com jack.west@pvandc.com 12 Major groups of assets are refrigeration equipment, refrigerated display equipment, and shelving. Dealers report that at age 10 or over, many of these major assets have reached the end of their resale "value hold". After ten years of daily use, refurbishing is usually required if they are to be re -sold. This is especially true with refrigerated equipment, according to Ed Underwood, an executive with Vision Equipment. This reflects significant improvements in refrigeration efficiencies today compared with 10 year and older equipment. Some of the major asset categories that I assigned Normal Economic Life categories for Supermarkets were: �/ • 4 year for computer equipment � At) • 6 year for equipment using technology such as computer peripherals and other technology related equipment as POS, etc. • 9 year for most major store assets such as refrigeration displays, electronic scales, equipment and shelving • 12 year for machinery and equipment such as trash compacting equipment, rack refrigeration equipment, pallet jacks and most other equipment typically found in the backroom areas Many pieces of equipment in a successful major supermarket will normally be changed out before they physically wear out due to the equipment's role as an economic component of the supermarket's business. Citing Marshall Valuation, the Florida Department of Revenue recommends a 9 year economic life for Retail Trades fixtures and equipment. Additionally, I've constructed asset turnover testing in the past for several of the largest retailers in Florida. These tests determined how "new" the collective group of store assets was in comparison to their store opening dates. Sampling hundreds of stores that were opened longer than 9 years revealed an average effective age in the 6-7 year range. This supports the comments by dealers and retailers that there is an economic need to turn the assets over more frequently than they actually can last. Less successful stores economically cannot justify the change out and have to keep the assets longer than their ideal business model. • Determine the Effective Age of the Assets Effective Age seeks to determine a more complete picture of the age of the collective group of the store's assets. Effective Age determination when valuing the entire assembled acquisition costs of a facility is a critical component to the proper appraisal methodology. "As with all appraisals, depreciation based on effective age, not actual age, is critical to the final estimate of value" (DOR Tangible Personal Property Guidelines, VIII). Effective Age can be determined by calculating the weight of the overall investment of a property, then dividing the investment weight by the property's replacement cost. The importance of this calculation can be demonstrated in the following example using just two assets for brevity: Historic Cost Index RCN Age Weighted Investment $1,000,000 x 1.22 = $1,220,000 6 $7,320,000 $100,000 x 1.08 = $ 108,000 2 $ 216,000 $1,328,000 $7,536,000 The average age of these two assets is 4: (add ages 6+2 = 8) then (divide by 2 assets) = 4. This calculation misrepresents the true age of the equipment investment however. Weighting the investment to PVandC, Inc. 8108 Old Hixon Road, Tpa, FL 33626 813-727-2959 www.nvandc.com jack.west@pvandc.com 13 L L Li r L L L C determine the Effective Age reveals that the more accurate overall age of the assets is, in fact, closer to 6. This can be a significant value difference to a buyer who is considering the remaining economic life of the store's assets. For example, if the assets have a Normal Economic Life of 9 years, then the buyer using average age might expect another five years before replacement might be needed. If on the other hand, the truer indicator of the store's age is 6, they are nearer to the end of their normal economic life, and the buyer would realize that they will need to be replaced sooner, thus affecting the price he or she would be willing to pay. The buyer would also realize that when they are replaced, their re -sell could be less, due to their age being 50% higher than originally calculated. The formula is: Multiply Historic Cost x Index Trend to determine RCN Multiply RCN by the age of asset to determine Weighted Age of Asset Divide Sum of Weighted Age of all Assets by Sum of all RCN In the example above, this would result in the following calculation: $7,320,0004216,000 = $7,536,000/ $1,328,000 = 5.67 (6 rounded) • Estimate the Percentage of Value Remaining in the Investment Determined by dividing the Effective Age by the NEL asset category to estimate percentage value depreciation. Once the depreciation was estimated, I multiplied the percentage value remaining by the indexed replacement cost new figure to indicate the Age/Life remaining value. For example, if a group of assets has an Effective Age of 4, and the NEL for the asset category is 10, the indicated depreciation is 40%. The remaining value is 60% of the RCN. • Check the Market for Cost Approach Adjustments If all depreciation is correctly captured in the Cost Approach, the value should be in the range of the value found in the sales comparison (market) approach. For the purpose of a transactional opinion of what a buyer would pay a seller for the various types of each facility's equipment indicated in the Cost Approach, I checked the market for any obsolescence not calculated from the Cost Approach. For example, if the Age/Life value of a facility indicates the transactional market value to be $1,000,000, an appraiser should check this calculated value with market -based research, if available. If there is no evidence by dealers to support $1,000,000, it is necessary, in my opinion, to apply a market based Economic Obsolescence factor, known as Remaining Obsolescence Factor (ROF). ROE can be determined by comparing the calculated depreciation from the Cost Indicators to actual results obtained in the Market Approach research. The citation for this method is from the ASA textbook: "At times it may be necessary to make an obsolescence adjustment in the Cost Approach in order to determine a final answer for all depreciation that may not be readily apparent from the appraiser's research into a particular asset". [ ] "A remaining obsolescence factor (ROF) or an aggregate obsolescence factor can be quantified by a comparison between the results obtained through the use of a cost indicator of value prior to the deduction for obsolescence, and results obtained through the use of the sales comparison approach. This is market derived obsolescence" (ASA textbook, pg. 103). PVandC, Inc. 8108 Old Nixon Road, Tpa, FL 33626 813-727-2959 www.pvandc.com jack.west@pvandc.com 14 L r B. Market Approach Methodology The market approach to valuation for Tangible Personal Property seeks to estimate the reasonable price expectation that a property's equipment would sell for between a buyer and seller. In this report the buyers are defined as end users. The ASA states: "the sales comparison approach is most reliable when there is an active market providing a sufficient number of sales of comparable property that can be independently verified through reliable sources" (pg. 94). I confirmed that there is an active market for the equipment identified in this report. Unlike real estate, which has easily accessible and quantifiable public records data, equipment prices are more difficult to publicly obtain, and are often valued by interviewing reputable dealers who confirm sales and listing prices for sale of comparable equipment. 1. The primary dealer sources used for this report are: Grafe Auctions, Inc. Grafe Auctions is one of the nation's largest auctioneers of supermarket assets. The company has been in business since 1959. According to Mr. Judd Grafe, President, the company sold over 150 supermarkets in 2012. Mr. Judd Grafe, President Address: 1025 Industrial Drive, Spring Valley, MN 55975 Phone: 507-346-2134 Website: www.grafeauction.com info@grafeauction.com Perfect Temp, Inc. Perfect Temp is a full service grocery store refrigeration company that also sells new and used complete store packages. Located in Shoemakersville, Pennsylvania, the company has been in business since 1986.. Owner Mark Ebert was interviewed. He is familiar with the subject's assets and condition. Mr. Mark Ebert, President Address: 869 Water Street, Shoemakersville, PA 19555 Phone 800-220-3621 www.perfectemo. cam marke@perfectemp.com Vision Equipment and Auction Company, Atlanta Ga This 9 year old firm was founded by former industry executives and has a combined 80 years of experience in the industry. It has become one of the major providers for supermarkets such as A&P, Kroger, and Stop and Shop. Their clients extend from the East Coast to Texas. They purchase stores outright, broker store sales on a commission basis and conduct auctions. I spoke with Ed Underwood, one of the licensed auctioneers and executives, who is familiar with this equipment. Mr. Ed Underwood, Principal Address: 4191 West Street, Covington, GA 30014 Phone: 770-787-2161 www.visionequipment.com PVandC, Inc. 8108 Old Hixon Road, Tpa, FL 33626 813-727-2959 www.pvandc.com jack.west@pvandc.com 15 Supermarket Equipment Sales, Inc. (SES, Inc.), Rutledge Georgia This thirty-three year firm specializes in purchasing supermarkets, selling to end users, and also refurbishing supermarket assets for individual sales. They have a 100,000 SF retail warehouse of used supermarket, equipment, including re -furbished. They have purchased Winn Dixie stores in the past. Mr. Tommy Breedlove, President 1993 Newborn Road, Rutledge GA, 30663 800-233-1860 wwvv.info@supermarketes.com 2009-2011 Research: EMI, Inc. (Edwards Manufacturing Incorporated), Tampa, Florida Started in 1978, EMI designs, manufactures, sells and installs supermarket store fixtures. Some of the products they sell new are checkout counters, refrigerated displays, hot food bars, stainless steel sinks and other related fixtures. They also remove store assets and act as a broker assisting supermarkets in finding used equipment dealers to buy the assets. EMI's clients are some of the most successful grocery stores in the country. With locations in Florida, Georgia, Rhode Island, Texas and now New Jersey, they are one of the most knowledgeable sources of supermarket asset behavior in the industry. I have interviewed this company several times over the years and due to their unique business of disposing of assets, and selling used and new, I consider them one of the most credible sources in the supermarket Industry. Address: 1316 Tech Blvd., Tampa, Florida 33619 Phone: 813-626-3165 Website: www.emiindustries.com Contact: Gerald McDonald, VP gmcdona ld CWemiindustries.com 813-917-0550 Guarantee Business Systems Inc. Joseph Flowers Eagan MN 55122 Melanie Mord Eagan MN 55122 G L Company Description: GBS buys and sells new wireless, network hardware, network storage and security equipment. We also buy and sell new and used point of sale scanners, terminals and printers. Some of the mfg's we work with are D - Link, Adtran, Aerohive, Cisco, Nortel; NCR, Symbol, Motorola, HHP, Datalogic, Teklogic, Epson, Cherry. We are a D -Link Silver Partner with certified sales reps. We have been in the IT Market since 1986. H&H Equipment I-I8tH Equipment is a refrigerated display dealer that buys and sells supermarket refrigeration equipment throughout the country. I have interviewed Gary Huff, President several times over the past 7 years. Address: 50726 740th Street, Anita, Iowa 50027 PVandC, Inc. 8108 Old Nixon Road, Tpa, FL 33626 813-727-2959 www.pvandc.com jack.west@pvandc.com 16 Phone 866-877-3376 Website: www.hheouioment.com Kroslak Bakery Equipment, Tampa, Florida This 30 year company sells new and used supermarket bakery equipment such as ovens, etc. They are dealers for Structural Concepts, True and other major brands. I spoke with David Kroslak, President. Address: 4708 Nebraska Avenue, Tampa, FL 33603 Phone: 813-231-9631 Website: www.lroslakbakervequipment.com Triple S International, Miami Florida This thirty one year company is a full service supermarket equipment outfitter. They are authorized dealers for manufacturers such as Hill Phoenix display cases and refrigeration systems, Madix display shelving, Structural Concepts bakery equipment, and Tote shopping carts. They also buy used equipment and sell individual assets and complete stores to end -users. Other services include complete store design and equipment refurbishing operations. They purchase most of their assets from Florida stores. I visited the site in 2009 and have had subsequent conversations with management in 2010 and 2011. I interviewed Mr. Carlos Preito, owner, regarding this specific assignment for valuation of 2010. Address: 8645 NW 61' Street, Miami, FL 33166 Phone: 305-629-9660 www.triple s int.net 2. Market valuation depreciation observations A. All assets suffer significant market value depreciation in the first two years compared to replacement cost. This Is not surprising as in any active market, "new" carries a price premium over "used". This is due to the fact that a buyer would need to be sufficiently incented to purchase used equipment compared to brand new, even if the used were relatively new. For the eighteen 20 years that I have been evaluating equipment, this price incentive has remained in the range of 35-50% in the first 1 to 3 years. Dealers describe the monetary impact of an asset becoming used as soon as soon as it has been sold to a customer. This valuation drop is primarily caused by market demand. B. The second observation is that there are more occurrences of nearly new assets entering the marketplace in the last several years compared to previous years. 2012 saw increased demand as more companies were merging, closing, moving, consolidating and remodeling. Recently SweetBay, Afbertsons and Food Lion closed stores. In 2013 SweetBay Supermarkets announced plans to sell over thirty stores in Florida. Some of these stores are nearly new. In the last several years, more companies are deciding to purchase nearly new or refurbished equipment. Recent economic business conditions coupled with advances in refurbishment capabilities are cited as a factor, along with Internet search capabilities opening the market. C. The third observation is that equipment that is at or near the end of its economic life still carries low demand and resulting prices. This has remained consistent since my first research began in 1994. Recently, this devaluation has increased due to the increase in newer equipment entering the PVandC, Inc. 8108 Old Hixon Road, Tpa, Fl. 33626 813-727-2959 www.pvandc.com jack.west@pvandc,com 17 market. Some of this equipment may be purchased by dealers as part of the liquidation price, but in many instances it is sold for scrap value or simply discarded. Joe Flowers, a sales representative at GBS describes supermarket P0S equipment as an example. It functionally continues to work, but the rapidly increasing speed enhancements and constant increases in memory requirements devalue it from a market perspective in as little as 5 years. Only the assets that dealers can feasibly refurbish are kept and sold to the end user market. D. The fourth observation is that the primary equipment valuation criteria remain the same: age, condition and market demand. If equipment is not cared for, is old, or if the marketplace is saturated, price is affected. From a demand perspective, most equipment depreciation has remained relatively consistent over the years, although there are valuation changes that can be observed by interviewing dealers. For example, a few years ago, refrigerated display cases for supermarkets were experiencing a glut in the marketplace even for nearly new units. As a result, dealers were selling them for $150 to $200 per door. Today, the scarcity of nearly new displays has resulted in many of these selling for $300 to $500 per door. E. The fifth observation is that Florida is unique compared to most major populated states for supermarket sales prices. Independent grocers with 10-18 stores are not as common in Florida. This affects the marketplace negatively, as there is less competition. Additionally the state has a few major chains such as Publix, Winn Dixie, Wal-Mart and Kroger that have a large share of the marketplace. F. The final observation is that market -based depreciation tables can be constructed from data, obtained by reliable dealers. Although depreciation tables may occasionally vary, for the most part, the yearly changes are not overly dramatic. My research, from a depreciation perspective is within percentage points of research I conducted over the last ten years. The dealers interviewed for this report confirmed this from their experience. I conducted interviews with credible dealers having at least 20 years of experience in their respective industry regarding used equipment sales behavior. It is important to note that unlike real estate valuation, where public records are easily obtainable, most dealers are reluctant to provide comprehensive invoices of sales, especially when litigation is acknowledged. Kay Brae [ add to contacts ] To: iack.west@pvandc.com Cc: Date: Thursday, October 13, 2011 03:56 pm Subject Re: Older Store Auctions Request Attachments: l3 Text version of this Message. f2KB1 Hi Jack - I have had a chance to discuss your letter and your Interest In our data with Judd. Unfortunately, I believe this Information is proprietary and both and I agree that we will need permission from several of our owners prior to providing the Information you have requested. I apologize for any inconvenience, but we must make sure we are In compliance with our fiduciary responsibilities. This will be a very time-consuming project, and I cannot promise when It will be started and/or completed. PVandC,Inc. 8108 Old HixonRoad, Tpa,FL33626 813-727-2959 www.pvandc.com jack.west@pvandc.com 18 Gerry McDonald, a dealer I have used several times over the years, reported that his company does not provide invoices to appraisers. He can discuss, confirm and report, but has limitation for actual invoice requests. Interviews with a sufficient number of reputable dealers and auctioneers becomes more important as a result. 3. How Assets Are Sold to End Users The level of trade market supply chain has a few variations, but essentially the following diagram illustrates how used equipment enters the marketplace: - 4 �/ Typically, resale dealers or auctioneers are contacted by representatives of facilities or equipment. Dealers are invited to examine the assets in place for their condition and age. Dealers may then purchase the assets for their own inventories. They will sometimes conduct public auctions for the equipment, on site. In other cases the seller will sell their assets to a dealer who will contract with an auction company to sell the equipment on site. In some rare instances, the seller will contract directly with an auction company. If the dealer purchases the assets directly from the company, this is usually considered liquidation in place sale. Essentially, sellers are often simply looking to dispose of the assets, even though they are not in economic distress. Critical factors for valuation from a dealer perspective are age, condition, and demand. Most assets are sold at or near the end of their economic life. There is sufficient marketplace information regarding equipment valuation behavior from dealers to reasonably estimate consistent market values of complete store "package" sales. Public auctions today are almost always considered retail. Dealers report that in most cases, they now compete directly with end users for equipment. All equipment in the store, including rack refrigeration systems, interior and roof "weatherpack" systems, condensers, walk-in coolers, chillers and other refrigeration and cooling equipment is frequently dismantled and sold. According to Larry Treb at American Wholesale Refrigeration, removing the rack systems from a facility is generally a two day process: refrigeration tech crews remove the refrigerants and disconnect the equipment on day one, and then another crew removes and loads the equipment on trucks for shipping on day two. For walk- in coolers, they disconnect the coils and take the panels down one by one. www.pvandc.com PVandC, Inc. 8108 Old Nixon Road, Tpa, FL 33626 813-727-2959 jack.west@pvandc.com 19 Supermarket refrigeration systems dismantled and loaded on trucks (American Wholesale Refrigeration) It should be noted that the overall sale price of a complete store to an end -user can sometimes result in a lower price compared to an individual asset basis, especially when the assets are at or near the end of their normal economic life expectancy. Market conditions, location, type of equipment and motivation of the seller are also factors. For example, there can be benefits to sellers for a single "all -in -one" purchase of older store equipment compared to finding multiple buyers for different components in a store with low sale price expectations. Regarding PO5, scanners and electronics, there is a constant increasing need for, memory to match the increasing technological capabilities of inventory management and accounting equipment. While some equipment such as mobile scanners hold their value somewhat longer, other electronics like network switches have a short life span of 3-5 years. and have correspondingly rapid used price depreciation. Joe Flowers, at GBS, a company that buys and sells used equipment such as pallet racks, PO5, electronic data storage systems, network switches, bar code scanners, and CCTV, states that there has been an abundance of used warehouse equipment for sale for the last several years, especially since the decline in manufacturing and the down economy. 4.2013 Dealer Interview comments: Judd Grafe, President of Grafe Auctions: The used market is very active. Demand for new stores is high. He has seen a slight increase in values for newer equipment in the last year. I described the recently remodeled store in Apopka with an Effective Age of 4.5 year old, and he stated that, based on my description of the remodel in 2011, it could sell pretty easily with a range from $850,000 to $1,150,000, without inspecting it. He said that stores 2003 and newer (Base Age) are pretty easy to sell, but that earlier than that, it gets "pretty sketchy". Stores that are 1995 to 2000 are pretty tough to sell. He sold two stores last week: • California: base age year 2001 for $275,000, with approximate square footage of 42,000-45,000 • Illinois: base age 2002 for $320,000, with the same approximate square footage. Both were in good condition. Ed Underwood, Principal at Vision Equipment reported that his firm has seen the market change somewhat in the last several years regarding complete store sales. According to Ed the customer that wants to buy a complete store is now "a bit more pickier", preferring to buy the later models, and is willing to wait for them. Brand new stores that are less than two years old may command up to 50% of their costs (or $20-$25) per square foot as a general value estimator, but they are rare. He reported that stores in the 4-7 year range average about $10-$15 per square foot if they are well maintained. After ten years however, they are there is much less interest for a complete store package sale. Assets are generally sold on a "piecemeal" basis at advertised auctions. Tommy Breedlove, President of Supermarket Equipment Sales in Rutledge Georgia, one of the nation's largest dealers of supermarket equipment and store sales. In January 2013,1 visited his company in Rutledge PVandC, Inc. 8108 Old HlxonRoad, Tpa,FL33626 813-727-2959 www.pvandc.com jack.west@pvandc.com 20 Ga. Mr. Breedlove reported that the market remains very active. He reported three calendar year 2012 complete store sales: Location Conyers Ga Leesburg Va Norfolk Va Month/Year Sept/2012 Aug/ 2012 Jul/2012 Store Age: 2 5 6 Sale Price to End User $650,000 $400,000 $300,000 $14.4 psf $8.90 psf $6.67 psf All stores were in the 40,000 to 45,000 SF range according to Mr. Breedlove. He estimated the total replacement costs in each of the stores were about $2.2 to $2.4 million. This is consistent with Mr. Underwood's replacement cost estimate of $45-$50 per square foot. Mr. Breedlove has agreed to sell a four year old 55,000 SF Ukrops supermarket in Virginia for $700,000 pending the completion of the real estate sale. Mark Ebert, President of Perfect Temp also reported a continued strong market for supermarket equipment. In a previous interview with him in 2010, he had recently purchased the assets of a 45,000 square foot New Jersey store for $200,000 and expected to sell it for approximately$650,000. The equipment was age 9 and the historical cost was about $1,750,000. In my interview with him for this appraisal, I he reported that he eventually sold the assets for$450,000, in place. Mr. Ebert reports that he has noticed an increase in newer model stores entering the marketplace, which increases their demand. This also however has a converse effect on assets older than 10 years. At the time of my interview, he was flying to Florida to visit a Publix supermarket store located at 24125 Peachland Blvd. in Port Charlotte that will soon be auctioned off. The store is listed as a ten year model, and he expects the price to be in the range of "$125,000 to maybe $200,000" depending on the ages of some of their newer equipment. Publix has a reputation for changing out equipment earlier than other stores. He said one negative to some buyers however is that Publix buys a lot of Hill Phoenix equipment which is more expensive but not as compatible to a lot of stores that use Hussman and Kysor/Warren. 5. Highest Complete Store Sale The highest price I have discovered for a complete store sale is a Straub's Supermarket located in Ellisville, MO that sold for $1,186,446 in 2010 by Grafe Auctions. The square footage was 45,000. This was a high end equipment store and the sale price represented approximately $26 per square foot. I have spoken to Mr. Judd Grafe who sold the equipment and to Mr. Mark. Ebert who participated in the auction as a prospective buyer. According to Mr. Ebert, this was an extraordinary price due to the owner of the building driving the price very high by outbidding all other dealers, I have confirmed several other complete store sales in the two to six year range. Sales prices per square foot were $15 to $7. Price per square feet depreciation is not a completely lineal computation however. For example, most dealers reported that it is not as simple as the "age/square foot method" and that while one can compute price per square foot depreciations, there are exponential market value considerations that must be considered, especially for young stores. Each year, as more young stores are entering the market, the older age stores are reducing in value. Store assets that are at or near the end of their Normal Economic Life expectancy are devaluing much faster than those considered young. PVandC, Inc. 8108 Old Hixon Road, Tpa, FL 33626 813-727-2959 www.pvandc.com jack.west@pvandc.com 21 C r_ G It is important to recognize that not all assets in the store are always purchased in many sales. For example, leasehold improvements, signage, specific point of sale equipment, computers and other technologically specific or proprietary seller items are typically not included in the sales. Mr. Grafe reported that they frequently do sell point of sale and computer equipment however. 6. Individual "Piecemeal" Equipment Depreciation Values Mr. Breedlove, Mr. Underwood and Mr. Ebert all confirm that there is a very active market with rapid depreciation in the first 1-3 years, and significant drop off after normal economic life has been reached. Other dealers report almost identical depreciations: Mr. Carlos Prieto, owner of Triple S Supermarket Equipment Inc., stated in 2008 and again confirmed in 2011 that major depreciation occurs in years 1. and 2, then leveling off by single digits until age 9 or 10. The closer to brand new he said, the greater the demand and sale price. After age 10, a significant valuation decrease occurs, and then by age 12, very little market value exists, without major refurbishment. Mr. Gerald McDonald of EMI interviewed in 2011. Mr. Underwood said the ten year age barrier is very real. He had a prospective customer this month who owns forty supermarkets in the Mid -West looking for trash compactors. Vision Equipment had a ten year old unit in good condition but the buyer passed on it because they have a policy of buying "less than ten years only". According to Mr. Underwood, for store assets at the end of the normal economic life, dealers will offer a wholesale, salvage or scrap price to the seller, which can range from $30,000 to less than $100,000 (2% to 5% of historical cost). This price usually includes returning the store to "broom swept" condition, which is a value consideration to the seller. Mr. Ebert also reported that some grocery store buyer representatives look only for assets less than ten years old. In some stores if the assets are late age but well maintained, the values can be in the 8-10% of historic cost range. Mr. David Kroslak, of Kroslak Bakery Equipment, reports that supermarket bakery equipment such as ovens, proofers, etc., experience very rapid depreciation of about 50% for the first 2 years, then in year 3 another 15%. After year 3, a slow, single digit deprecation occurs until about 10 years. At 10 years, in many cases, he reports there is a charge to remove them. Mr. Treb from American Wholesale Refrigeration, reported that he has a difficult time selling refrigeration equipment over age 10 due to the fact that it's not energy efficient like newer models, and in many cases the displays have begun to rot after all the years of condensation. He currently buys refrigerated displays in the 4 to 6 year age range for $100-$150 per door and sells then for $300 to $500 per door. At $500 per door, that represents approximately $2,500 far a 5 door display compared to the $10,000 he sells for new. He did report that demand for refrigerated display cases is higher than in the past and said he can sell every good condition display case he can get his hands on now, compared to several years ago when the market was more in favor of the buyer. Mr. Underwood stated for equipment age 12 and over, it is pretty much salvage value. Mr. Kroslak agrees, especially after 12 years old, citing a removal cost for some of his customers. Mr. Treb says they have difficulty selling assets that are over 10 years old. Mr. Ebert also agrees that equipment beyond its life expectancy drops in value significantly. 7. Summary of Marketplace The marketplace continues to be very active, and newer stores are entering more frequently. The result for 2012 is a slight increase in values of newer equipment due to the increase in demand. Major value losses PVandc, Inc. 8108 old Hixon Road, Tpa, FL 33626 813-727-2959 www.nvandc.com jack.west@pvandc.com 22 , occur in the first few years compared to new, with slower single digit depreciation occurring until the equipment meets or exceeds its normal economic life expectancy. It is important to note that the typical complete store package sale may not include items such as Leasehold Improvements, Computer equipment, computer peripheral equipment, and other technologically specific assets. Supplies are also not included. For 2012 Orange County Winn Dixie stores, that represents about 11% of costs. I have made a 15% upward adjustment for items that are sometimes not included (Exhibit 3). 8. Summary of Winn Dixie's Orange County Store Equipment The subject equipment in almost every case is beyond its Normal Economic Life. For 2011 and 2012, 94% and 95% of all store assets were older than 10 years. As reported in this appraisal, market values for this age equipment are low, and are decreasing. The stores do appear, as a whole, to be in good condition for their age, due to Winn Dixie's excellent care, but in almost every instance, their assets have exceeded normal industry equipment turnover expectations. This obviously affects their remaining economic use and value. Eff Age 2010 2011 2012 1-2 0 0 0 3-4 0 0 0 5-6 0 0 1 7-9 4 1 0 10-11 5 5 2 >11 10 13 14 Totals % Age 10 &Older> 19 19 17 79% 95% 94% 14. Consideration of F. S. 193.011: Florida Statutes 193.011 requires the following 8 criteria be considered when estimating fair market value for property tax purposes. I have included the criteria with my consideration comments. PVandC, Inc. 810801d Hixon Road, Tpa, FL 33626 813-727-2959 www.pvandc.com jack.west@pvandc.com 23 E, Just Valuation LAccording to section 193.011, E.S., in arriving at just valuation as required under s. 4, Art. VII of the Florida Constitution, the property appraiser shall take into consideration the following rfactors: 1: (1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; Comment: consideration included contacting reputable dealers and auctioneers regarding what they buy and sell equipment for. (2) The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration any applicable judicial limitation or local or state land use C Comment: the highest and best use is that the equipment is used for the purpose for which it was manufactured (3) The location of said property; C Comment: the property is located in Orange County, Florida (4) The quantity or size of the property; Comment: the quantities, provided to be on the fixed asset returns were confirmed. J (5) The cost of said property and the present replacement value of any improvements thereon; Comment fixed asset returns reported the historical cost of the property. Florida Department of Revenue Replacement/Reproduction Cost Indexes and United States Department of Labor, Bureau of Labor Statistics were applied to these costs. r1 (6) The condition of said property; L: Comment: Three representative supermarkets were visited in Orange county and Store Mangers interviewed. All equipment observed appeared to be well maintained according to Winn Dixie corporate policies and appeared to be in normal condition for the respective ages. L(7) The income from said property; and PVandC, Inc. 8108 Old Hixon Road, Tpa, FL 33626 813-727-2959 www.pvandc.com jack.west@pvandc.com 24 Comment: Income Approach methodology from this equipment was considered, but rejected due to it not being directly responsible to Winn Dixie Stores revenue. Examples of Income consideration that would be directly responsible would be Cell Towers, Billboards, etc. (8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property. Comment none of the properties were sold to my knowledge. If the properties had been, or were to be, an adjustment to the depreciation tables would be appropriate for costs of the sales. 15. Final Conclusion to Values: Consideration of Sales Comparison and Cost Approach The nature of this assignment involving thousands of assets over several years lends itself to the Cost Approach. The Sales Comparison approach was considered but not used due to the thousands of single Items that would require adjusting and reconciling. After estimating the value using the Age/Life Cost Approach, I did look to the marketplace to determine the viability and reliability of asset depreciation behavior. I incorporated this research into my Cost depreciation tables. Only one adjustment to the tables was necessary: Store 2246 for tax year 2012. All dealers interviewed confirmed a high value for a comparable store might realize a price just north of $1,000,000. As mentioned earlier in this report, many assets that are capitalized and listed on the returns in reality have little or zero value to buyers and sellers, such as signs, installation, and freight and sales tax expenses. In total, the overall tightness -of -fit for the Age/Life and Market Derived Depreciation schedules was satisfactory (7% to 9%). The following Scattergram was constructed from dealer research of complete stores and individual equipment. C L PVandC, Inc. 8108 Old Hixon Road, Tpa, FL 33626 813-727.2959 www.pvandc.com Jack.west@pvandc.com 25 G C U G 1 1 G L l_ L. L Winn Dixie Supermarket Dealer Research Graph 2009-2012 70% 60% 50% 40% 30% 20% 10% 0% a X x X X x x If 1 x A ♦A >< x x x x 0 2 4 6 a 10 12 14 16 18 • Complete Facility Sales ■ Individual Assets • Mid Point Weighted Toward Individual Asset X Trendline 16. Assumptions, Statements and Limiting Conditions: • I physically inspected three of the facilities in Orange County. Winn Dixie management confirmed that they use the same vendors for Orange County as they do for other counties in Florida, and that their maintenance programs are state-wide. I have visited representative facilities throughout the state of Florida beginning in 2009. • This appraisal is based on assumption that all applicable sales tax, freight and installation expenses are included in the fixed asset lists provided to me. • I applied the various tables to over thousands of rows of Microsoft Excel data supplied to me by the tax preparer that included the same asset descriptions, categories, acquisition dates and costs that were provided to the Orange County Property Appraiser. • I did not change any asset descriptions as these were filed with the tax return. • In order to manage the data, I constructed formulas for application to the various asset annual depreciation and index values. Considerable effort was made to check all formulas; however, formulaic errors are always possible with large data management. If an error is discovered, simply applying the correct depreciation and indexes to the asset lists will result in the corrected estimate of value. PVandC, Inc. 8108 Old Hixon Road, Tpa, FL 33626 813-727-2959 www.pvandc.com jack.west@pvandc.com 26 17. Certification I certify that, to the best of my knowledge and belief: • the statements of fact contained in this appraisal are true and correct • the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions • I have no present or prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved • I have performed no services as an appraiser or in any other capacity regarding the property that is the subject of this report within the three-year period immediately involved with this assignment. I have appraised other Winn Dixie Stores in Florida counties in the past • I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment • my engagement in this assignment was not contingent upon developing or reporting predetermined results. • my compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal • My analyses, opinions, and conclusions were developed, and this report has been prepared in conformity with the Uniform Standards of Professional Appraisal Practice. • I have made a personal inspection of three of the properties that are the subject of this report • no one provided significant personal property appraisal assistance to the person signing this certification • my analysis, opinion, and conclusion were developed, and this report has been prepared in conformity with the 2012-2013 version of the Uniform Standards of Professional Appraisal Practice of the Appraisal Foundation and the Principals of Professional Appraisal Practice and Code of Ethics of the American Society of Appraisers • The American Society of Appraisers (ASA) has a mandatory recertification program for all its Senior members. I am in compliance with the requirements of that program Jack West, ASA March 15th, 2013 pvandC, Inc. 8108 Old Nixon Road, Tpa, FL 33626 813-727-2959 www.pvandc.com jack.west@pvandc.com CHAPTER 4 PERSONAL PROPERTY TABLES The chapter contains the industry category, cost factor, economic life estimates, percent good and level of value factor tables that are provided to assist county assessors and other users in valuing personal property by application of the cost approach. The level of value factor table is provided according to § 39-1-104(12.3)(a)(1), C.R.S., and must be used to factor assessment date actual values of personal property to the level of value (as of the appraisal date) in effect for real property. To aid users with the understanding of how to properly apply these tables to value taxable personal property, the chapter provides explanatory information and language with references, examples, and the following Addenda: Addendum 4-A: Industry Category Table Addendum 4-B: Cost Factor Tables Addendum 4-C: Economic Life Estimates Tables Addendum 4-D: Percent Good Tables Addendum 4-E: Level of Value Factor Table Addendum 4-F: Consolidated Example The published tables are subject to verification in the marketplace at the retail "end user" trade level. All cost approach value estimates are based upon the tables found in this chapter. Cost approach value estimates must be reconciled to the market and income approaches to value based upon the appraiser's opinion as to the reliability of the information used to derive the value estimates from each approach. Reconciliation of the applicable approaches to value is required for the valuation of all personal property in Colorado. The following statute must be considered when determining the actual value of personal property for Colorado ad valorem taxation purposes: Actual Value Determined When. (13)(a) ...the cost approach shall establish the maximum value of property if all costs incurred in the acquisition and installation of such property are fully and completely disclosed by the property owner to the assessing officer. (c) ...However, nothing in this subsection (13) shall preclude the assessing officers from considering the market approach or income approach to the appraisal of personal property when such considerations would result in a lower value of the property and when such valuation is based on independent information obtained by the assessing officers. § 39-1-103(13), C.R.S. For Colorado personal property assessment purposes, the actual value is the value in use, as installed. Colorado statutes require that personal property be valued inclusive of all costs incurred in acquisition and installation of the property. The costs of acquisition, installation, sales/use tax, and freight to the point of use must be considered in the personal property valuation. The inclusion of these costs requires that personal property be valued in use. Therefore, the actual value of personal property is based on its value in use. OC N 9 co na N — CO 7 CD N ■ C F ( C O L El X F- H (0 O (DC Q E O vi c Q a) C ul Q N Co( 0E06 ELET T00❑ 09hE 2T0L to Y in a x en O w co m O O OQ. 00 CoOC co v V o a U N J a• in y a "'O d d in 0 3 Lel ri July 29, 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 SAFEWAY INC O/O OPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 Account No.: See Attached Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 02, 2013, at or about the hour of 2:45 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 SAFEWAY INC - Multiple Accounts 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 Esther E. Gesick Deputy Clerk to the Board cc: Christopher Woodruff, Assessor ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 AS0085 SAFEWAY INC - Multiple Accounts Page 3 Accounts scheduled for this hearing: POOO4634 P0004635 P1809301 P1962001 P2027302 P2O274O2 P24O87O3 P2722504 P3012005 AS0085 BOE SUMMARY SHEET Account Number See Reverse SAFEWAY INC C/O CPTS No. 1045 1371 OAKLAND BLVD No. 200 WALNUT CREEK, CA 94596 HEARING DATE: August 2, 2013, AT 10:00 AM 9N) NAME: ',gem eM Zd rok/&9e4 f HEARING ATTENDED? AGENT NAME: APPRAISER NAME: DM ASSESSMENT TECHNOLOGIES LTD ATTN SAFEWAY INC ACCT MGR 121 INTERPARK STE 308 SAN ANTONIO, TX 78216 6ea4 Ac./46V-- DECISION ACTUAL VALUATION APPROVE BY ASSESSOR SET BY BOARD TOTAL ACTUAL VALUE $5,750,721.00 5, 2j®, 7v, 00 COMMENTS: �// MOTION BY _se TO CI6iI J SECONDED BY ,//iQ. (� Failed to prove appropriate value No comparables given Assessor's value upheld Other: Conway - Freeman - N) Rademacher -- N) Garcia -- ,/N) RESOLUTION NO. 2013-2056 eat M:\CBOE\Letter Templates\Summary Sheet.docx List of Accounts: P0004634 P0004635 P1809301 P1962001 P2027302 P2027402 P2408703 P2722504 P3012005 m:\CBOE\Letter Templates\Summary Sheet.docx Hello