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Home My WebLink About20132214August 6, 2013 CLERK TO THE BOARD PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 S E 2 LAND LIMITED LIABILITY COMPANY 2805 8 AVE GREELEY, CO 80631 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R2296403 Dear Petitioner: On August 01, 2013, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. Section 39-8-101 et seq., considered your request for an Administrative Denial of your petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2013. The Assessment and valuation is set as follows: ACTUAL VALUE AS ACTUAL VALUE AS DETERMINED BY ASSESSOR SET BY BOARD $115,260.00 $115,260.00 A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30) days of the date the denial is mailed to you. You must select only one of the following three (3) options for appeal: 1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C.R.S. Section 39-8-108(2), only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court. cc; 4t -G- y 2013-2214 AS0085 All appeals to the Board of Assessment Appeals filed after August 10, 2013, MUST comply with the following provisions of C.R.S. Section 39-8-107(5): (5)(a)(I) On and after August 10, 2013, in addition to any other requirements under law, any petitioner appealing either a valuation of rent -producing commercial real property to the board of assessment appeals pursuant to section 39-8-108(1) or a denial of an abatement of taxes pursuant to section 39-10- 114 shall provide to the county board of equalization or to the board of county commissioners of the county in the case of an abatement, and not to the board of assessment appeals, the following information, if applicable: (A) Actual annual rental income for two full years including the base year for the relevant property tax year; (B) Tenant reimbursements for two full years including the base year for the relevant property tax year; (C) Itemized expenses for two full years including the base year for the relevant property tax year; and (D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year. (II) The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within ninety days after the appeal has been filed with the board of assessment appeals (b)(I) The assessor, the county board of equalization, or the board of county commissioners of the county, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the board of assessment appeals not more than ninety days after receipt of the petitioner's request, the following information: (A) All of the underlying data used by the county in calculating the value of the subject property that is being appealed, including the capitalization rate for such property; and (B) The names of any commercially available and copyrighted publications used in calculating the value of the subject property. (II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the county may move the board of assessment appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the county attorney and shall be accompanied by a certification that the county assessor or the county board of equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the board of assessment appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the board of assessment appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer. Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to you. 2013-2214 AS0085 The address and telephone number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number: 303-866-5880 Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent must pay a fee of $101.25 per appeal. OR 2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the District Court of the /county wherein your property is located: in this case that is Weld County District Court. A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. Section 39-8-108(1), the rules of Colorado appellate review and C.R.S. Section 24-4-106(9), govern the process. OR 3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is final and you have no further right to appeal your current valuation. C.R.S. Section 39-8-108.5 governs this process. The arbitration process involves the following: a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue arbitration. You and the Board of Equalization will select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located (i.e., Weld) will select the arbitrator. b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the property. The arbitrator also has the authority to administer oaths, and determine all questions of law and fact presented to him. The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by registered mail within ten (10) days of the arbitration hearing. c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of Equalization. In the case of residential real property, the fess may not exceed $150.00 per case. For cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you and Board of Equalization, but are paid by the parties as ordered by the arbitrator. 2013-2214 AS0085 If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. Ver, truly yours, Esther E. Gesick, Deputy Clerk Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor DUFF & PHELPS 1200 17 STREET SUITE 990 DENVER, CO 80202 2013-2214 AS0085 NOTICE OF DETERMINATION Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R2296403 2013 0600 GR SB L2 SUBURBAN GREELEY, CO PROPERTY OWNER S E 2 LAND LIMITED LIABILITY COMPANY 2805 8 AVE GREELEY, CO 80631 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW COMMERCIAL 115,260 115,260 TOTAL $115,260 $115,260 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: CM01 - The Colorado Constitution requires commercial property to be valued based on actual value and assessed at 29%. Replacement cost, market, and income are approaches used to determine the actual value of your property. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM Please refer to the reverse side of this notice for additional information. DUFF & PHELPS 1200 17 STREET SUITE 990 DENVER, CO 80202 RECEIVED JUL i 2 2013 WELD COUNTY COMMISSIONERS 15-DPT-AR PR 207-08/13 R2296403 16647 2013-2214 APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 1 through August 5 at 1400 N 17 AVE. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 12, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.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.) $ IGLOO?) 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.) I ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. 11 t \km-, .1)tabta 70.3 - 7 -(ci y v3 Ll 7-9 -v 3 Signature � 4 phe/t s Telephone Number Date e ( . ✓ ut4. oi-oi+-s m14 -n -r C ci+. ah-goli? L` 11 Email 61 Attach letter of authorization signed by property owner. Address 15-DPT-AR PR 207-08/13 R2296403 16647 Property Tax Consultant - Agency Agreement Owner Address: 1801 Oakland Blvd. Walnut Creek, CA 94596 Property Address: 2626-2726 11th Avenue Greeley, CO Schedule #: 09-61-173-27-001, -002 -003, -004 Consultant/Agent: Duff & Phelps I/We, 720 University, LLC, subsidiaries, parent companies and all affiliated companies agree with Duff & Phelps that for the property tax assessment year 2013, in Colorado as the property referred to above, that Duff & Phelps is hereby engaged and authorized to act as agent and consultant before either the Board of review as well as the State Tax Review Board or for any hearing pertinent to the property for the property tax assessment year 2013. Please direct all correspondence and refunds to Duff & Phelps. The undersigned further authorizes Duff & Phelps as agent of the undersigned, in the name of the undersigned, to execute and cause to be filed on behalf of the undersigned, in the name of the undersigned, any and all documents relating to an appeal of the said assessments, for the assessment years in question and prior years, before either the Board of review as well as the State Tax Review Board or any hearings pertinent to the property. Thus done and executed on this r�t� day of May 2013. Agreed: By: %4, ✓lt / Title: 1 %1/ L4 Please direct all correspondence/refunds to: Duff & Phelps 950 i t Street, Suite 2000 Denver, Colorado 80202 Waterbury Properties - University Square ATE The egoing instrument was acknowledged before me This of By: Witness my hand and officia my commission expires: Notary Public Notary Signature Title or Type of Document: Document Date: s7 Signer(s) Other Than Named Above: CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT o'orcce,creccrorcN.crQc.Qscv.c<'a `. vv € :c t.: ,-� . •vv ..t C,ce-c,,,socrc.ceCc crcC.e State of California County of cdonpint_Co.r74a-- } On �%% 24. dC/j before me, tit/ i[ �P4e/ /vv €7,41//C, �l G Cate Here Octet Narne�e to of the Ollicer VO44 �5' personally appeared WENDYN.READ Commission i 1!51212 Notary Public - California Contra Costa County Comm. Expires Jun 23, 2013 Place Notary Seal Above Narf to of sonensr who proved to me on the basis of satisfactory evidence to be the personjs) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he'slae/they executed the same in his/I et/their authorized capacity(ies). and that by hisaiter/Nteir signature(s) on the instrument the person(s). or the entity upon behalf of which the persons) acted. executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct. WITNESS my hand and official seal. Signature OPTIONAL _ Serrature at Notary Public Though the information below is not required by law. It may prove valuable to persons relymo on the document and could prevent fraudulent removal and reattachment of tills form to another document Description of Attached Doc ment Number of Pages: Capacity(ies) Claimed by Signer(s) Signer's Name: Individual Corporate Officer—Title(s): _ Partner —'_ Limited General Attorney in Fact Trustee Guardian or Conservator Other: Signer Is Representing: RIGHT THUMBPRINT OF SIGNER "Mitt�� Signer's Name: Individual Corporate Officer — Title(s): Partner — Limited General Attorney in Fact Trustee Guardian or Conservator Other: Signer is Representing: RIGHT THUMBPRINT OF SIGNER Top Ct rio imb hero ©2007 National Notary Association. 9350 De Soto Ave.. PO Brix 2162 cnarsrvn CA 3©1'3 ar-Pev N.t.varN,,i tee, 1 item reY0J Reorder can'oll-Free 1-BWB]6-5527 July 22, 2013 CLERK TO THE BOARD PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 S E 2 LAND LIMITED LIABILITY COMPANY 2805 8 AVE GREELEY, CO 80631 Account No.: R2296403 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 02, 2013, at or about the hour of 3:00 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 S E 2 LAND LIMITED LIABILITY COMPANY - R2296403 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 DUFF & PHELPS 1200 17 STREET SUITE 990 DENVER, CO 80202 AS0085 Tammy Waters From: Sent: To: Subject: Courtney Anaya Tuesday, July 23, 2013 4:01 PM CTB FW: University Square Greeley co FYI — Request for Admin Deny Courtney Anaya Assistant Analyst Weld County Assessor's Office (970) 353-3845 ext. 3670 canaya@co.weld.co.us Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. From: Charles Jack Sent: Tuesday, July 23, 2013 4:01 PM To: Courtney Anaya Subject: FW: University Square Greeley co Hi Courtney....is the following e-mail notice enough for an admin deny for R2296603, R2296503, RR2296403, R2296303? The e-mail is from the agent Mike Van Donselaar of Duff & Phelps. Charles C. Jack Commercial Appraiser Weld County Assessor's Office 1400 N. 17th Avenue, Greeley, Co Phone: 970-353-3845 Ext.3676 From: Van Donselaar, Michael [mailto:Michael.VanDonselaar@duffandohelps.com] Sent: Tuesday, July 23, 2013 3:54 PM To: Charles Jack Subject: RE: University Square Greeley co Yeah, that sounds about right. I do have the operating statements but I don't think they will help my case. Please let the BOE know that I would like an administrative denial. Thank you, 1 Hello