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HomeMy WebLinkAbout20132208BOARD OF ASSESSMENT APPEALS STATE OF COLORADO NOTICE OF HEARING SCHEDULE NO. R3804805+7 DOCKET NO. 63008 Petitioner(s): MELODY HOMES INC. V. Respondent: WELD COUNTY BOARD OF EQUALIZATION Tax Year(s): 2013 The Board of Assessment Appeals will hear the above -captioned matter: Date: Time: Location; Time Allocated: April 18, 2014 8:30 AM Mountain Time on a trailing docket 1313 Sherman Street Room 315, 3rd Floor Denver, CO 80203 1 hour(s) per side PLEASE TAKE NOTICE: The Board of Assessment Appeals uses a one -day modified trailing docket. Several cases are scheduled for hearing at 8:30 am each day. Cases are heard in the order determined by the Board, with the first case commencing at 8:30 am, At the completion of the first case on the docket, the Board hears the second case on the docket. The Board proceeds through the docket in this manner until all cases have been heard or until insufficient time remains to fully hear the remaining cases on the docket. Cases not heard will be continued to another day. You are required to appear for your hearing at 8:30 am on the date noted above and remain until your case is heard or continued, unless the Board removes your case from the trailing docket and schedules your case for a specific time later in the day. A list of cases removed from the trailing docket will be available at least one week prior to the hearing date. If your case is removed from the trailing docket, you are required to appear at the specific time scheduled by the Board. Please check the Hearing Schedule on the Board's web page (www.dola.state.co.usibaa/index.htm) or call (303) 866-5820 within one week prior to your hearing date to determine if your hearing has been scheduled for a specific time on the hearing date. If the Petitioner is a closely held entity as defined in CRS 13-1-127, the Petitioner must be represented by either an attorney licensed in Colorado or an officer of the entity. If the Petitioner is a domestic or foreign entity that is not closely held, as defined in CRS 7-90-102, an attorney licensed in Colorado must represent the entity in all legal proceedings before the Board. Pursuant to Board Rule 11, documentary evidence and witness lists must be received by the Board and the opposing party no later than April 4, 2014. If this date falls on a State Holiday, the documentary evidence and witness lists are due the following working day. Petitioner's Representative of Record: GEORGE MCELROY & ASSOCIATES, INC. KEN HUNSPERGER 3131 S, VAUGHN WAY, SUITE 301 AURORA, CO 80014 Cgrnvnc s(re /O2-/(o-c2O/3 Mailed: December 3, 2013 went , t .-*I- (-3 °u3 -a,207 As o085- C.R.R. #7011 1150 0000 4467 3990 PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Denver, Colorado 80203 Fax: (303) 866-4485 Date: September 3, 2013 Property Owner: Melody Homes, Inc. Subject Property: Windshire Park Street Address City Schedule Number(s): Please See Attached Spreadsheet of 8 Parcels Attach separate sheet if necessary Appeals the decision of the Weld County Board of Equalization o Board of Commissioners 0 State Property Tax Administrator For Office Use Only Docket No Fee: Y N Check/Credit Card # RECEIVED SEP062013 WELD COUNTY COMMISSIONERS Dated: 8/6/2013 This Appeal concerns: fAValuation 0 Refund/Abatement 0 Exemption 0 State Assessed Tax Year: 2013 The subject property is currently classified as: 0 Agricultural IaCommercial DExempt 0 Industrial ❑Mixed Use 0 Natural Resources o Oil & Gas D Personal OPossessory 0 Producing ❑Residential ❑State Assessed ❑ Vacant Land Interest Mines Actual Value assigned to subject property: $45,000 per T of Petitioner's estimate of value: $39,648 Per tot 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: O Petitioner will be present at the hearing Petitioner will be represented by an agent OPetitionerwill 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 Time Zone) p Petitioner would like to appear by video conference Petitioner must contact the Board at 303-866-5880 at least 20 days in advance of the scheduled hearing to confirm availability of video conference equipment If the property owner is an entity, it must appear under the representation of an attorney licensed in Colorado except as follows. A closely held entity may be represented by an officer of the entity as long as the amount in controversy does not exceed $10,000, exclusive of costs, interest or statutory penalties. A closely held entity can have no more than three owners. See Section 13-1-127, C.R.S. A closely held entity that will be represented by an officer of the entity must provide a letter to the Board with this petition stating that it has no more than three owners and that the tax amount at issue does not exceed $15,000 as of August 7, 2013. A trust filing a petition as of August 8, 2012 may be represented by a trustee, an attorney or an agent. Filing Fee: q None Petitioner is appearing pro se (self -represented) and has not filed more than two Petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). O $ 33.75 Petitioner is appearing pro se (self -represented) and has filed more than two Petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). P $101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property The market data including, but not limited to, actual operating data, market rents, expenses and cap rates do not support the current assessed value. etwl wil'i W.%d au+"S r1 �I/26 � l h : Vr71`bt.4 101 apy(3�.��-�b� Required attachments to this form: 0 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: El Board of Equalization Weld ❑ Board of Commissioners county O State Property Tax Administrator at the following address: 1150 O Street, P.O. Box 758 -Greeley, CO 80631 on 9/3/2013 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 9/3/2013 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 9/3/2013 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 1w An Agent or Attorney (per C.R.S. 39-8-109) Please See Attached Agency Authorization Signature of Agent al° orAttbr4�ey O Signature of Petitioner Ken Hunsperger-GM&A, Inc Printed Name 3131 S. Vaughn Way, Ste. 301 Mailing Address Aurora, CO 80014 City, State, Zip Code Telephone: 303/696-9666 E -Mail: kenh@gmainc.com Debbie Houser Printed Name 9555 S. Kingston Ct., Ste 200 Mailing Address Englewood, CO 80112 City, State, Zip Code Telephone: 303-488-0061 Daytime number E -Mail: dhouser@drhorton.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. 2/26 APPOINTMENT OF AGENT FOR PROPERTY TAXES I, hereby designate George McElroy & Associates, Inc. ("Agent") to act on our behalf in all matters pertaining to the review and appeal of real and personal property valuation and classification to the Assessor named below; STATE OF: COUNTY: City: Assessment period Colorado Adams, Arapahoe, Boulder, Denver, Douglas, El Paso, Jefferson, Larimer and Weld 2013/2014 This authorization shall remain in force and effect until revoked in writing. Mail all correspondence including valuation notices, tax bills and appeal correspondence to the below named: Agent George McElroy & Associates, Inc. 3131 S. Vaughn Way, Suite #301 Aurora, CO 80014 (303) 696 -9866 -voice (303) 6998.8689 -facsimile Property(s): All properties Including real estate and business personal property under the following, but not limited to, ownerships; D.R. Horton Inc D.R. Horton D.R. Horton -Continental Series KDB Homes Inc Melody Homes Melody Homes Inc. KDB Homes -Continental Series D.R. Horton Inc -Denver Signatory acknowledges that it, or an entity controlled by it, is the owner of the properties listed above and that the person(s) executing this document are authorized to sign on behalf of the Owner. Z---/Date Sig ed D R Horton 7600-C9n.I,a,JRd:QSSS' - Km S `n Suite 359-S-7.oC) NrFreenw nrfl 4Iaww rlla! E/c, CO .8!11]1-1.17/f T_ ganA rEwGO State of: C-oc—oR400 County of: Dow LAS On this /CM day of Tea RuARy 1 ifs kirn..h L. f- rios-e.f- Priintteed�Nrame 1 J er Title 303/488-0061 3031439-7682- (Facsimile) 8(u1n S(ay-9/5Z. 2013, before me personally appeared D48O/Z444 Pec-30,C. (name of signer), whom I know personally and acknowledge that (s)he executed the same. (seal)" G� - Notary Pu "WV (9rntllih510n) ,xf/265 3/26 0/Viol< Owners .. Asm't Prop'd Prop'd Estimated[:;; ,3{r Ratio Value I Ass'd Value mma000 ( MCm�)( D W W N O') 39,648 I coon 0.1. .wc,.. c) c r O 4:410.04.0o. 104,400: 317,1841 O LO O C/f c. 13,050 O MID 00 '— O Ch 13,050 13,050 O LO 0 M 13,050_ 45,000) O 0 0 . 45,000 0 O 0 U) . 45,000 0 0 O M 45,000 0 0 0 L6 N OOOO N N N 0.29 N O N O N O County Weld Weld Weld Weld co 46 m2,....como,v 0 r ., .... J I '- r Y m t-- N O) Ol 0) O) O O) Of LL Parcel Account # * '`' .;t DENOTES MODEL HOME r in O c0 CO M Ce R3808505 IR3827305 R3827405 R3827505 R3827605 83827705 in O a N 00 M re 8/30/2013 3:21 PM I Street Subdivision Number I Street Name i 9Z/� 2013 Weld Appeal Interested Parties D R Horton Attn: Debbie Houser 9555 S. Kingston Ct. Suite 200 Englewood, CO 80112 5/26 August 6, 2013 BY: MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 En/ED AUG 03 2013 viccv 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 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R3804805 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 $45,000.00 $45,000.00 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. 6/26 2013-2208 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. 7/26 2013-2208 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 39-8-1080), 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. 8/26 2013-2208 AS0085 If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. Very truly yours, M1_,4 P Esther E. Gesick, Deputy Clerk Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 9/26 2013-2208 AS0085 1nil��`JSVti;n_. August 6, 2013 CE]I" TEL AUG 032013 MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 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, COLORADO 80632 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: See Attached 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 $360,000.00 $360,000.00 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. 10/26 2013-2212 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. 11/26 2013-2212 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. 12/26 2013-2212 AS0085 If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. Very truly yours, • cif Esther E. Gesick, Deputy Clerk Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 13/26 2013-2212 AS0085 Accounts for Petitioner: MELODY HOMES INC Account: Assessor Value: CBOE Value: R3809205 R3827205 R3827305 $45,000.00 I $45,000.00 $45,000.00 $45,000.00 _3L _ ts ('p/) 3 $45,000.00 SmL' 7//2 $45,000.00 R3827405 $45,000.00 $45,000.00 R3827505 $45,000.00 $45,000.00 R3827605 $45,000.00 $45,000.00 R3827705 $45,000.00 $45,000.00 R3828005 $45,000.00 $45,000.00 14/26 August 6, 2013 AUG 082W3 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 MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R3808505 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 $45,000.00 $45,000.00 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. 15/26 2013-2207 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. 16/26 2013-2207 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. 17/26 2013-2207 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 GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 18/26 2013-2207 AS0085 NOTICE OF DETERMINATION VACANT LAND 45,000 45,000 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM ACCOUNT`, 2013 3480 LEGAL DESCRIPTION/ PHYSICAL LOCH; R3804805 MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 WIN WP L15 BLK 1 WINDSHIRE PARK SUB WINDSOR, CO Sassoik'_VALUATI TE $45,000 $45,000 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: LNO9 - Your land no longer qualifies for subdivision discount and was raised to full market value per current state law. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 19/26 15-DPT-AR PR 207-08/13 R3804805 18230 'PP,IEAL 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.pov/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 Med on the next business day, § 39-1-120(3), 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. ;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.) $ 7L/ I(' l 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 documentationi e., comparable sales, rent roll, original installed cost, appraisal, etc.) Market data including, but not limited to, actual operating data, market rents, expenses and cap rates do not support the current assessed value. C ATTESTATION I, the undersigned owner or hereiga dgaany attachment Signature Email George McElroy & Associates Ken Hunsperger, Agent 3131 S. Vaughn Way #301 Aurora, CO 80014 (303) 696-9666 148 Attach letter of authorization signed by property owner. , affirm that the statements contained Date Address 15-DPT-AR PR 207-08/13 R3804805 18230 NOTICE OF DETERMINATION VACANT LAND Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM ACCOUNT_;, 2013 3480 LEGAL DESCRIPTION/ PHYSICAL LOCATIOI R3808505 MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 WIN WP L35 BLK 2 WINDSHIRE PARK SUB WINDSOR, CO SSESSOWS VALUATI( ACTUAL VALUE PRIOR TO REVIEW TUAL VALUE AF VIE 45,000 45,000 TOTAL;' $45,000 $45,000 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: LNO9 - Your land no longer qualifies for subdivision discount and was raised to full market value per current state law. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 20/26 15 -OPT -AR PR 207-08/13 R3808505 18232 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.coloredo.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.) Market data including, but not limited to, actual operating data, market rents, expenses and cap rates do not support the current assessed value. V ATTESTATION I, the undersigned owner or hereirP$arl;any attachments hereto are true and complete. George McElroy & Associates Ken Hunsperger, Agent 3131 S. Vaughn Way#301 Aurora, CO 80014 (303) 696-9666 Signature Email 149 Attach letter of authorization signed by property owner. , affirm that the statements contained Date Address 15-DPT-AR PR 207-08/13 R3808505 18232 NOTICE OF DETERMINATIOI. VACANT LAND R3827305 2013 3480 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM LEGAL DESCRIPTION/ PHYSICAL LOCATION MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 WIN WP L7 BLK 9 WINDSHIRE PARK SUB WINDSOR, CO SESSOR'S VALUATI0I ACTl1AL1/ALUE PRIORI TUAL VALUE AF 45,000 45,000 TOTAL"` $45,000 $45,000 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: LNO9 - Your land no longer qualifies for subdivision discount and was raised to full market value per current state law. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 21/26 15-DPT-AR PR 207-08/13 R3827305 18237 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 mvw.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. P.ETLTION 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.) $ <q I„ A-1 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.) Market data including, but not limited to, actual operating data, market rents, expenses and cap rates do not support the current assessed value. ATTESTATION I, the undersigned owner or here(n and on any attachments hereto are true and complete. i George McElroy & Associates Signature' Ken Hunsperger, Agent 3131 S. Vaughn Way #301 Aurora, CO 80014 (303) 696-9666 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. Email 153 Attach letter of authorization signed by property owner. _, affirm that the statements contained Date Address 15-DPT-AR PR 207-08/13 R3827305 18237 NOTICE OF DETERMINATIOI. VACANT LAND R3827405 2013 3480 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM LEGAL DESCRIPTION/ PHYSICAL LOCATIOI MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEW00D, CO 80112 WIN WP L8 BLK 9 WINDSHIRE PARK SUB WINDSOR, CO eSESSOR S VALUATE ACTUAL=VALUE PRIOR TO UALVALUEAFTE_ VIEW 45,000 45,000 TOTAL' $45,000 $45,000 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: LNO9 - Your land no longer qualifies for subdivision discount and was raised to full market value per current state law. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 22/26 15-DPT-AR PR 207-08/13 R3827405 18238 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 TOCOUNTY 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 mount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $ ,5t) L.4 kr 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.) Market data including, but not limited to, actual operating data, market rents, expenses and cap rates do not support the current assessed value. -ATTESTATION,,: I, the undersigned owner or herein d op. Yany attachments hereto are true and complete. SignatitJre".:.�^- Email George McElroy & Associates Ken Hunsperger, Agent 3131 S. Vaughn Way #301 Aurora, CO 80014 (303) 696-9666 154 Attach letter of authorization signed by property owner. affirm that the statements contained Date i'a Address 15-DPT-AR PR 207-08/13 R3827405 18238 NOTICE OF DETERMINATIOi. VACANT LAND Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM ACCOUNT'., 2013 3480 LEGAL DESCRIPTION/ PHYSICAL LOCATIi R3827505 MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 WIN WP L9 BLK 9 WINDSHIRE PARK SUB WINDSOR, CO SESSOR,3 VALUAu ACTUAL VALUE PRIORI REVIEW UAL VALUEAF' 45,000 45,000 $45,000 $45,000 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: LNO9 - Your land no longer qualifies for subdivision discount and was raised to full market value per current state law. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 23/26 15-DPT-AR PR 207-08/13 R3827505 18239 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.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. 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. V PETIT_ ION TO :COUNTY BOARD'OF EQUAI4 ATION 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.) $ . ?,0i L,U fi/ 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.) Market data including, but not limited to, actual operating data, market rents, expenses and cap rates do not support the current assessed value. ATTESTATION I, the undersigned owner or her nd on any attachments hereto are true and complete. eiv George McElroy & Associates '� Ken Hunsperger, er, Agent ent P g g 3131 S. Vaughn Way #301 Aurora, CO 80014 (303) 696-9666 Email 155 Attach letter of authorization signed by property owner. , affirm that the statements contained -7 ., Date Address 15-DPT-AR PR 207-08/13 R3827505 18239 NOTICE OF DETERMINATIOi. VACANT LAND 45,000 R3827605 2013 3480 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM LEG I.DESCRIPTI0N! PHYSICAL LOCATION; MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 WIN WP L10 BLK 9 WINDSHIRE PARK SUB WINDSOR, CO SESSOR S VALUATIf UAL VALUEtAFTEEt VIE.. 45,000 OTAL' $45,000 $45,000 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: LN09 - Your land no longer qualifies for subdivision discount and was raised to full market value per current state law. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 24/26 15-DPT-AR PR 207-08/13 R3827605 18240 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.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.) $ <IK 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.) Market data including, but not limited to, actual operating data, market rents, expenses and cap rates do not support the current assessed value. ATTESTATION I, the undersigned owner or herein and on any attachments hereto are true and complete. < George McElroy & Associates Signat°° Ken Hunsperger, Agent 3131 S. Vaughn Way #301 Aurora, CO 80014 Email (303) 696-9666 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. 156 Attach letter of authorization signed by property owner. , affirm that the statements contained -i2- i"'-) Date Address 15-DPT-AR PR 207-08/13 R3827605 18240 NOTICE OF DETERMINATION VACANT LAND Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM ACCOUNT, 2013 WA LEGAL DESCRIPTION/ PHYSICAL LOCATION R3827705 3480 MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 WIN WP L11 BLK 9 WINDSHIRE PARK SUB WINDSOR, CO SSESSOR S'VALUATI ACTUAL VALUE PRIOR T =REVIEW, 45,000 45,000 TOTAL $45,000 $45,000 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: LNO9 - Your land no longer qualifies for subdivision discount and was raised to full market value per current state law. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 25/26 15-DPT-AR PR 207-08/13 R3827705 18241 APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 1 through August 5 at 1400 N 17 AVE. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 12, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.gov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, ,¢ 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD 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.) $ 1 147 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.) Market data including, but not limited to, actual operating data, market rents, expenses and cap rates do not support the current assessed value. "ATTESTATION I, the undersigned owner or z_ herein and on any attachments hereto are true and complete. Signatulle' Email George McElroy & Associates Ken Hunsperger, Agent 3131 S. Vaughn Way #301 Aurora, CO 80014 (303) 696-9666 757 Attach letter of authorization signed by property owner. affirm that the statements contained Date %-(C- i.2) Address 15-DPT-AR PR 207-08/13 R3827705 18241 NOTICE OF DETERMINATION VACANT LAND R3828005 2013 3480 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM LEGAL` DESCRIPTION/ PHYSICAL LOCATION MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOO, CO 80112 WIN WP L14 BLK 9 WINDSHIRE PARK SUB WINDSOR, CO SSESSOR'S VALUATIi ACTUAL VALUE PRIOR,; EVIE' 45,000 45,000 TOTAL" $45,000 $45,000 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: LNO9 - Your land no longer qualifies for subdivision discount and was raised to full market value per current state law. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 26/26 15-DPT-AR PR 207-08/13 R3828005 18242 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 wnnw.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 COUNTYBOARD.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.) $ Cx j _ j9 -- 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.) Market data including, but not limited to, actual operating data, market rents, expenses and cap rates do not support ATTESTATIQN x { ) the current assessed value. I, the undersigned owner or herein and on any attachments nereto are true and complete. George McElroy & Associates sy, Ken Hunsperger, Agent Signat 3131 S. Vaughn Way #301 Aurora, CO 80014 (303) 696-9666 Email 158 Attach letter of authorization signed by property owner. , affirm that the statements contained Date 7 r_3 Address 15-DPT-AR PR 207-08/13 R3828005 18242 August 6, 2013 CLERK TO THE BOARD PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.vveld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R3804805 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 $45,000.00 $45,000.00 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: czkg 2013-2208 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. 2013-2208 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. 2013-2208 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 GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 2013-2208 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 R3804805 2013 3480 WIN WP L15 BLK 1 WINDSHIRE PARK SUB WINDSOR, CO PROPERTY OWNER MELODY HOMES INC 9555 S KINGSTON CT STE 200 ENGLEWOOD, CO 80112 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW VACANT LAND 45,000 45,000 TOTAL $45,000 $45,000 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: LNO9 - Your land no longer qualifies for subdivision discount and was raised to full market value per current state law. Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. GEORGE MCELROY & ASSOCIATES INC 3131 S VAUGHN WAY SUITE 301 AURORA, CO 80014 ECEIVED ,JUL, WELD COUNTY COMMISSIONERS 2013-2208 15-DPT-AR PR 207-08/13 R3804805 18230 County Board of Equalization Hearings will be held from July 1 through August 5 at 1400 N 17 AVE. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 12, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.gov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD 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 dollarrunt nt 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 documentationi.e., comparable sales, rent roll, original installed cost, appraisal, etc.) Market data including, but not limited to, actual operating data, market rents, expenses and cap rates do not support the current assessed value. ATTESTATION I, the undersigned owner or herei dal any attachment Signature ."ri"'3r.•4� Email George McElroy & Associates Ken Hunsperger, Agent 3131 S. Vaughn Way #301 Aurora, CO 80014 (303) 696-9666 148 Attach letter of authorization signed by property owner. , affirm that the statements contained Date Address 15-DPT-AR PR 207-08/13 R3804805 18230 . reenwnridU. lase, CO .aQ1 i i ..,-10// g-Ctf{i czv0C9d- State of: Co L 'f Apo County of: Do cxi L.<fis On this /5 A . day of r 3 RU/-fCj' appeared DABOP.444 1-1c)t5 ., (s)he executed the same. APPOINTMENT OF AGENT FOR PROPERTY TAXES 1, hereby designate George McElroy & Associates, Inc. ("Agent") to act on our behalf in all matters pertaining to the review and appeal of real and personal property valuation and classification to the Assessor named below; STATE OF: COUNTY: City: Assessment period Colorado Adams, Arapahoe, Boulder, Denver, Douglas, El Paso, Jefferson, larimer and Weld 2013/2014 This authorization shall remain in force and effect until revoked in writing. Mail all correspondence including valuation notices, tax bills and appeal correspondence to the below named: Agent George McElroy & Associates, Inc. 3131 S, Vaughn Way, Suite #301 Aurora, CO 80014 (303) 696 -9666 -voice (303) 696 -6669 -facsimile Property(s): All properties including real estate and business personal property under the following, but not limited to, ownerships: D.R. Horton Inc D.R. Horton D.R. Horton -Continental Series KDB Homes Inc Melody Homes Inc. KDB Homes -Continental Series D.R. Horton Inc -Denver Melody Homes Signatory acknowledges that it, or an entity controlled by it, is the owner of the properties listed above and that the person(s) executing this document are authorized to sign on behalf of the Owner. attire Date Signed L. ti OU ' -- Printed Name D R Horton 303/488-0061 455 S -K03-(E-5r1 3031436-7662 Suite 350.5--'Zbc� cJ !SZ 2013, before me personally (name of signer), whom I know personally and acknowledge that (seal) Notary Pt1 ntly Larn9T ih5toA) xpr265 : t/I)zI' Tammy Waters Subject: FW: Appeal List Tammy Waters Deputy Clerk to the Board 1150 0 Street/P.O. Box 758/Greeley, CO 80632 tel: (970) 336-7215 X5226 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: Ken Hunsperger [mailto:kenhOgmainc.com] Sent: Thursday, July 18, 2013 3:53 PM To: Tammy Waters Subject: RE: Appeal List I will accept an Admin denial on these appeals I have spoken to Dwayne about them today From: Tammy Waters [mailto:twaters@co.weld.co.us] Sent: Thursday, July 18, 2013 3:52 PM To: Ken Hunsperger Subject: FW: Appeal List Hi Ken, Here is a list of your appeals for Melody Homes; I will look for that admin denial email from you. Have a great day! Account Number # of Appeals Account Name R4629907 1 MELODY HOMES INC R3611305, R3611405, R3611605, R3611705, R3611805, R3612005, R3612105, 8 MELODY HOMES INC 1 R3612405 R3804805 1 MELODY HOMES INC R3808505 1 MELODY HOMES INC R3809205, R3827205, R3827305, R3827405, R3827505, R3827605, R3827705, R3828005 8 MELODY HOMES INC R3605905, R3606205 2 MELODY HOMES INC R3606605, R3606705, R3608905 3 MELODY HOMES INC Tammy Waters Deputy Clerk to the Board 1150 O Street/ P.O. Box 758/ Greeley, CO 80632 tel: (970) 336-7215 X5226 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 2 Hello