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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:
Subject Property:
Date: 9 - 3
3ccwec JtaD lire Co Inc.
Schedule Number(s):
Appeals the decision of the b.31 o (
County
This Appeal concerns:
Street Address
ccy 71(
Attach separate sheet if necessary
LRIoard of Equalization
❑ Board of Commissioners
❑ State Property Tax Administrator
For Office Use Only
Docket No
Fee: Y N
Check/Credit Card #
P F H
D
S 23313
WELD COUNTY
COMMISSIONERS
Dated: a -(C- 113
IQValuation O Refund/Abatement 0 Exemption O State Assessed Tax Year: 2 0 (3
The subject property is currently classified as:
❑ Agricultural [Commercial 0Exempt
❑ Oil & Gas to Personal (Possessory
❑ Vacant Land Interest
Actual Value assigned to subject property: 179), 6-70
C
Estimated time for Petitioner to present the appeal: minutes or .I-- hours.
Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator.
0 Industrial ciMixed Use 0 Natural Resources
❑ Producing ICIResidential ❑ State Assessed
Mines
oa
Petitioner's estimate of value: 5 9�, 00
4r
Appearance:
O Petitioner will be present at the hearing
❑ Petitioner will be represented by an agent
petitioner will be represented by an attorney
LO 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 Time Zone)
D Petitioner would like to appear by video conference
Petitioner must contact the Board at 303-866-5880 at least 20 days in advance
of the scheduled hearing to confirm availability of video conference equipment
If the property owner is an entity, It must appear under the representation of an attorney licensed in Colorado except as follows. A closely held entity may be
represented by an officer of the entity as long as the amount in controversy does not exceed $10,000, exclusive of costs, interest or statutory penalties.
A closely held entity can have no more than three owners. See Section 13-1-127, C.R.S. A closely held entity that will be represented by an officer of the
entity must provide a letter to the Board with this petition stating that It has no more than three owners and that the tax amount at issue does not
exceed $15,000 as of August 7, 2013. Atrust filing a petition as of August 8, 2012 may be represented by a trustee, an attorney or an agent.
Filing Fee:
Q None
0 $ 33.75
$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
4 1tiwt -1- t -t .r c. (QC_ 0-F 14-aa s o kyj t cY o a p e v t/
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A-Sem SG
Required attachments to this form:
ssessor'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:
❑ A notarized Letter of Authorization if an agent will be representing Petitioner
❑ A list of names, last known addresses and telephone numbers of co -owners or parties directly interested in the subject
property if applicable.
Certificate of Service
I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and
attachments were rpalled, faxed or hand delivered to:
Q �
County
at the following address:
D'8oard of Equalization
❑ Board of Commissioners
❑ State Property Tax Administrator
115-0 D 5-t ft -et Q.o . $>c S ', 6(e t, Cm,
on !-d - /3
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 1-3-- 13
Date
I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals
and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room
315, Denver, CO 80203 on F —1-- /3
Date
(One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.)
Petitioner's Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S.
39-8-109
Signature of Agent O or Attorney /_
L e e- Es, S
Printed Name
Mailing Address
2 e51ed o e a p
City, State, Zip Code
Telephone: '3 03 - ! 7 /� - �� 0
c-
II 1s'.alct wsntpc. corn
E -Mail: {s„XI :ffcre0411t(ptG- C
Attorney Reg. No.: 7 f ( 3
Signature of Petitioner
*y6ta'rnt
Printed Name
534
Mailing Address
fl Gi&o llc, j /✓ 2-701(y
City, State, Zip Code
72 r; IL7 e.cte Aa ec-r;zk.S
,rarre0tt Cu_
Telephone: (07-C— 537- /s -ti
Daytime number
E-Mail:Ayrw DPh-for a.covv1/4-
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.
August 6, 2013
CLERK TO THE BOARD
PHONE (970) 336-7215, EXT 4226
FAX (970) 352-0242
WEBSITE: www.co.weld.co.us
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
BREWER J W TIRE CO INC
CIO TIRE DIST SYSTEM TAX DEPT
535 MARRIOTT DRIVE
NASHVILLE, TN 37214
RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO
ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF
ASSESSOR'S VALUE
ACCOUNT NO.: R4764786
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
$795,670.00 $795,670.00
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.
CL' : Re7t
8-/- 2D/3
2013-2201
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.
2013-2201
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.
2013-2201
AS0085
If you have questions concerning the above information, please call me at (970) 336-7215,
Ext. 4226.
Very truly yours,
Esther E. Gesick, Deputy Clerk
Weld County Board of County Commissioners
Cc: Christopher Woodruff, Weld County Assessor
THE FORRESTAL GROUP INC
2641 N CULLEN AVE
EVANSVILLE, IN 47715
2013-2201
AS0085
NOTICE OF DETERMINATION
Christopher M. Woodruff
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
ACCOUNT Na
TAX YEAR
TAX AREA
LEGAL DESCRIPTION/ PHYSICAL LOCATION
R4764786
2013
2309
SB4-3 L3 BLK 4 REPLAT A SEKICH BUSINESS
PARK 4363 66 HWY WELD, CO
PROPERTY OWNER
BREWER J W TIRE CO INC
C/O TIRE DIST SYSTEM TAX DEPT
535 MARRIOTT DRIVE
NASHVILLE, TN 37214
PROPERTY CLASSIFICATION
ASSESSOR'S VALUATION
ACTUAL VALUE PRIOR TO
REVIEW
ACTUAL VALUE AFTER
REVIEW
COMMERCIAL
795,670
795,670
TOTAL
$795,670
$795,670
The Assessor has carefully studied all available information, giving particular attention to the
specifics included on your protest. The Assessor's determination of value after review is based on
the following:
CM05 - The law requires that all of 2011 and the first 6 months of 2012 data be used to establish
current values. We have considered all (3) three approaches to value in arriving at your current
valuation. We have denied your appeal based upon this data.
If you disagree with the Assessor's decision, you have the right to appeal to the County
Board of Equalization for further consideration, § 39-8_106(1)(e),
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.
THE FORRESTAL GROUP INC
2641 N CULLEN AVE
EVANSVILLE, IN 47715
RECEIVED
JUL 152013
WELD COUNTY
COMMISSIONERS
2013-2201
15-DPT-AR
PR 207-08/13
R4764786 17555
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
1313 Sherman Street, Room 315
Denver, CO 80203
(303) 866-5880
www.dola.colorado.crov/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
specif dollar amount' required for real property pursuant to § 39-8-106(1.5), C.R.S.)
5-95, ea)
Wha 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.)
tkdLS ^� G s� (A— an []c- c La-AILT.z-C LCD i 5% i✓✓-.s�.Q,.
U
ATTESTATION
I, the undersi n owner or agentb' of the property identified above, affirm that the statements contained
herein and oan/attachments hereto are true and complete.
4{ej—g-S3c.
Telephone Number Date
4'c u( -k2-0 i(a 4of • Cy
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.
7/14w /25
Email P L ' Xt& 3c, L)44.35J,IL- f 7P41-
267 Attach letter of authorization signed by property owner. Cf - O83 L
Address
15-DPT-AR
PR 207-08/13
R4764786 17555
• SAP sysaxsr•s.rWWI, ad•a[ • a...0 it NO as .'-•s.oe.saa (oay}ro.E
In order t0 save,postarga and printing costs, this is a c+ssgtonsed vases of ycxw IMzo:l o Vetsvt ion. SPA*
your entire N of Vahaation which includes a Hating of property LilgrActeriOce germane ₹o value, tur1 s dcAake
cos the prateaat and apps& Process, sates data used (cc this valuation cycle, and an online protest filing application
Property Ovnter: BREWER J W TIRE CO INC Bossiness N :
Account Property Address1Description
R4764786 4363 66 HWY WELD
SB4-3 L3 BLK 4 REPLAT A SEKJCH BUSINESS
PARK
Llassiffcstion Tai Dept.
°
Total
A
Date Received
105714
714
Prier Current ®ll:arsncs
680,000 795,670 +115,870
680,000 795,670 +115,670
Using the above values, the estimated tax based on the prior yew value was $17,065.
The estimate of tax based on the current value is $19,958.
This results in an increase of +$2,900. This eatienge Is based on 2012 teat rules. You voR tecis4e a tax bids in 2014.
Your property wee valued as k e,detad on Jemmy 1, 2013. using an appraisal dais of Arlo 30, 2012.
i you are unable to view your Notice of Valuation onil e, please call vs a1970-363-3845
ICheck here If new address.
I1�I1111!Il1I111°111III�IIr1IllrrrrlhIhIht rrrllli�lrlrl�l�llrlrr
Weld County Assessor
1400 N. 17th Avenue
Greeley, CO X31-9563
BRIDGESTONE AMERICAS,
INC.
2111 ' RE
Ed Ryburn - Tax Dept.
535 Marriott Drive.
NASHVILLE, TENNESSEE 37214
Phone: 615-937-1581
FAX: 615-493-0537
E-MAIL RyburnEd@bfusa.com
May 14, 2013
Property Assessor
Re: Bridgestone Property
Dear Sir,
We authorize the Forrestal Group, Inc. as an authorized representative to handle our appeal work
for our properties.
Thanks again, please contact me with any questions/comments.
Sincerely,
Ed Rybu '
Property Tax Specialist
The Forrestal Group, Inc.
Property Evaluation and Consulting Services
Apartments - Low Income Housing - Industrial - Commercial
PO Box 4836
Evansville IN 47724-0836
Toll Free: 800-847-5982
Office: 812-421-1730
Fax: 812-491-2266
www.Forrestal.net
www.ForrestalTax.com
July 9, 2013
County Assessor and/or Board of Equalization
RE: Administrative Denial
Dear Sir/Madam,
Please issue an administrative denial and move this appeal to the state level.
Thank you,
Heath Stuar
The Forrestal Group, Inc.
Property Evaluation and Consulting Services
Market Sales
Address
SF
Sold Price
Sale Date
Price/Foot
Built
City
2290 E Prospect Rd
100 Technology Dr
20,017
$1,117,500
Oct -11
$55.83
1982
Fort Collins
27,691
$1,124,457
Feb -10
$40.61
1985
Broomfield
105 7th St.
9,015
$339,900
Mar -13
$37.70
1963
Eaton
128 30th Street A
5,195
$209,793
Oct -12
$40.38
1980
Greeley
152 30th Street
24,141
$800,000
Jan -11
$33.14
1995
Greeley
320 Gateway
27,379
$1,350,000
Dec -12
$49.31
2001
Johnstown
608 27th Street
7,072
$250,000
Mar -12
$35.35
1981
Greeley
700 27th Street
10,868
$350,000
Dec -10
$32.20
1980
Greeley
1020 Carbon Court
18,000
$1,070,000
Oct -12
$59.44
2002
Erie
1111 Diamond Valley
14,147
$610,000
Mar -13
$43.12
2006
Windsor
1324 N. 7th
13,182
$650,000
Dec -10
$49.31
1974
Greeley
3600 W O Street
6,020
$200,000
Feb -12
$33.22
2000
Greeley
3762 Puritan Way
14,720
$795,000
Aug -11
$54.01
1999
Frederick
3763 Imperial Street#A
11,941
$525,000
Jan -12
$43.97
2010
Frederick
4063 CR 6
10,448
$550,000
Mar -12
$52.64
1979
Erie
4301 Industrial Parkway
13,120
$785,000
Feb -13
$59.83
Evans
8119 Indian Peaks
14,940
$326,000
Dec -10
$21.82
1995
Frederick
8906 E US Hwy 34
14,048
$800,000
Sep -12
$56.95
1975
Johnstown
14205 Hwy 14
8,000
$285,000
Oct -11
$35.63
1976
Ault
15549 Hwy 52
26,065
$1,150,000
Jun -11
$44.12
2004
Lupton
18302 Hwy 392
15,140
$675,000
Feb -11
$44.58
Greeley
Mean
$43.96 ,
Value Summary
All Sales
Sales Between 1-1-2011 6-30-2012 13,300 X $43.25
13,300
X
$43.96
$584,671
$575,205
Market Asking Rents
Address
6766 E CR 18
2626 8th
1293 Denver
701 Automation
4700 Marketplace
5073 Silver Peaks
ISF 'Asking Rent Type 'City
11,320
39,316
10,160
8,319
20,000
9,700
$5.30
$3.00
$5.95
$5.50
$5.75
$6.00
NNN Johnstown
NNN Greeley
NNN Fort Lupton
NNN Windsor
NNN Johnstown
NNN Dacono
Mean
$5.25
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Market Summary
Estimated Value
Sold Properties
$575,205
Income Analysis - Market
$610,870
Mean Sales & Income
$593,038
Say:
$595,000
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