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HomeMy WebLinkAbout20132071August 8, 2013 CLERK TO THE BOARD PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 GREELEY CO 80632 ART INVESTMENTS LLC 381 LODGEWOOD LN LAFAYETTE, CO 80026 RE: THE BOARD OF EQUALIZATION 2013, WELD COUNTY COLORADO APPROVAL OF STIPULATION BETWEEN PETITIONER AND ASSESSOR ACCOUNT NO.: R8405400 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 to approve and adopt a valuation of your property arrived at by a Stipulation between you and the Weld County Assessor, for the year 2013. The Board of Equalization found that the evidence presented at the hearing supported the stipulated value placed upon the above -described property as set forth below. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated by law. ACTUAL VALUE AS. STIPULATED VALUE DETERMINED BY ASSESSOR APPROVED BY BOARD $2,485,000.00 $2,236,500.00 The above 'Stipulated Value' is the value which will be used in the calculation of your property taxes for 2013. This value is not appealable. If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. Very truly yours, ``I AtilleAs SM Esther E. Gesick, Deputy Clerk Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor R H JACOBSON & CO 5336 BRISTOL STREET ARVADA, CO 80002 cc! Al 1- 9- a/2 2013-2071 AS0085 COUNTY BOARD OF EQUALIZATION WELD COUNTY Single County Schedule Number R8405400 STIPULATION (As To Tax Year_2013_ Actual Value) RE PETITION OF NAME: ART INVESTMENTS LLC ADDRESS: 11409 Business Cir Firestone, CO JUL 3 1 2013 WELD COUNTY ASSES v1 GR.`ELEY, COLORADO Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2013 valuation of the subject property, and jointly move the Board of Equalization to enter its order based on this Stipulation. Petitioner (s) and Assessor agree and stipulate as follows: 1. The property subject to this Stipulation is described as: L2 BLK2 DEL CAMINO JUNCTION BUSINESS PARK PUD 2. The subject property is classified as Commercial property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2013: Total $2,485,000.00 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year 2013 actual value for the subject property: Total $2,236,500.00 5. The valuation, as established above, shall be binding only with respect to tax year 2013. 6. Brief narrative as to why the reduction was made: Further review of the Income Approach indicated an adjustment. 7. Both parties agree that: ZThe hearing scheduled before the Board of Equalization on 8/2/2013 at 9:45 AM be vacated. R8405400 ❑A hearing has not yet been scheduled before the Board of Equalization. 1 2013-2071 DATTD.�thisth day of July, 2013. Petitidhei'(s) or Agent or Attorney Address: 533& 5e,sro- Pcv°gara, ea Cfr eercz Telephone: 3- k4Z- 52 Docket Number n/a Stip-1.Frm R8405400 ssis nt) Cou A orney for Respondent, Weld County Board of Commissioners Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 Telephon-(970) 336-7235 County Ass Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 2 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 R8405400 2013 2556 FIR DCBP L2 BLK2 DEL CAMINO JUNCTION BUSINESS PARK PUD 11409 BUSINESS PARK CIR FIRESTONE, CO PROPERTY OWNER ART INVESTMENTS LLC 381 LODGEWOOD LN LAFAYETTE, CO 80026 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW COMMERCIAL 2,485,000 2,485,000 TOTAL $2,485,000 $2,485,000 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: CM05 - The law requires that all of 2011 and the first 6 months of 2012 data be used to establish current values. We have considered all (3) three approaches to value in arriving at your current valuation. We have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Date of Notice: 6/27/2013 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00 AM - 5:00 PM Please refer to the reverse side of this notice for additional information. R H JACOBSON & CO 5336 BRISTOL STREET ARVADA, CO 80002 RECEIVED JUL `I 9 2013 WELD COUNTY COMMISSIONERS 15-DPT-AR PR 207-08/13 R8405400 17825 ( APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 1 through August 5 at 1400 N 17 AVE. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 12, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.qov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2012? (Your opinion of value in terms of a specific Ardiar a nt is required for real property pursuant to § 39-8-106(1.5), C.R.S.) ce & What is We basis lor 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.) ATTESTATION the undersigned owner or agent2U1 of the property identified above, affirm that the statements contained n anhments hereto are true and complete. _74,3 - 62 ei 2 -3-21) 9 // Si. ture % Telephone Number Date 6 ≥ 02_ Q. H."R C Email 201 Attach letter of authorization signed by property owner. Address 15-DPT-AR PR 207-08/13 R8405400 17825 R.H. JACOBSON COMPANY, PROPERTY TAX SPECIALISTS LETTER OF AUTHORIZATION Schedule #: - 4 Q7 5 4 Address: • i 6� C t iac.L. t Owner: —. LC. To Whom It May Concern: I hereby appoint R. H. Jacobson & Company and its associates to represent (me) (us) on the above mentioned or attached properties set forth in "Exhibit A" for the purposes of real estate tax services for the years 2013-2014 and any prior years. Since!, (Signature) +'o9 Ck v u h try (Print name) I0/,‘ As '4 c -e 4- ri ra.,,q ) c (Title) For ..- ie., Email Phone number The forgoing instrument was acknowledged before me this day of ,20 My commission expires , 20 Notary Public 2861 Kendrick Street = Golden, Colorado 80401 - 303-834-1110 Fax 303-278-6271 2 PROPERTY ANALYSIS FOR 11409 BUSINESS PARK CIRCLE FIRESTONE, CO SCHEDULE R8405400 DATE OF VALUE: JUNE 30, 2012 For TAX YEAR: 2013 and 2014 PREPARED BY DAVID G. BERGER 5336 BRISTOL ST ARVADA, CO 80002 303-642-5251 3 PROPERTY SUMMARY OWNER: Art Investments LLC ADDRESS: 11409 Business Park Circle SCHEDULE: R8405400 BUILDING SQUARE FEET: 24,850 Office LAND SQUARE FEET: 49,135 YEAR BUILT: 2001 CURRENT VALUE: $ 2,485,000 $ 100 psf REQUESTED VALUE: $ 1,988,000 $ 80 psf NOTES: Property is experiencing a high vacancy rate of 31%. The most recent leases are lower $10 - $12. A search of sold comparables in Weld, Larimer, Eastern Boulder and northern Adams County with similar size is attached to support requested value. A stabilized pro -forma income as well as 2012 actual income and expenses and a 2012 rent roll is also attached 4 r Gtr .331 e earth miles km 10 20 Renewal @ CMR 5,48 3% Annua 3,279.93 11/1/11 1,895 Office NNN 10/15/08 10/31/12 \ )) ee 142 HIre 14.91 7/31/12 14.91 3% Incr. 3,045 Office NNN 03/19/07 07/31/12 Starbucks Corporation tO 15.78 3% Incr. 16.23 3% Incr. §K )# 16.72 3% Incr. tZ ESE 6,432 Office NNN 10,184.00 09/06/07 09/30/12 MW Nh §§ No o 6O 0 EE 00 on oo 0 N CO F, 03 CR f % K 3,816 Office NNN 11/01/06 01/31/17 ca )( Ic0 eE2 -Pa No option to renew 000 5.50/61 Increase § ) 12.50 9.251st Inatease \}\ 0 2,796 Office NNN 09/01/06 02/28/14 No option to renew 14.00 3% annual increase ID LO 1,168 Office NNN 03/15/04 03/31/13 0 10 Tg 08 - rns 9 o N o a c N cu y rj O c Q C LEI K O Art Investments, LLC (artlnv) C] O O n 0 w o 0, tO O O O n 7. Z m N to O N r- w N o m N r N O r jD gag 797 4 INCOME ANALYSIS rl O N CO V O r r r 7 r O N CO N U) (0 CO 0 0)) ' NOM V Cr)MCO CO CO UO) '' N V co N N N 0) N nt M O) W N M V W 0 N- N- r ') tees:). 6' t9to E9t9E969 9.6969 t9 f9 (ft(96)69 N t9 (Fk V) LO N CO v CO O O N V rLei -- CO a r N r N L O O 0 I 00 re 9 CS 69 S N N w re >- 11J 0 IL LI C E av) w z cc w 2 Q U N w0 w0 ZZ MI• w,, O O w ? tea J D J Z al ILICL TOTAL INCOME N w U) z w 0. w M CO O N- CO V N tO U) CO CO N C) O CO tt O O) O N V W U) ' V N O W CO to N • O) N r CO- N r V N r r to 64 03 fA E9 t9 EA E9 ER E9 S ER E9 E9 t9 fA t9 t9 U w K O U Z w Z • • u) JWW� is F0 I- z¢5. la ILI O C7ww a ��� Dz z w N U) C° Et 4 K O O 0 w aJ' gaJ W Fa'¢=wry O0( Qyk+ NawW I--aWS<Za7»J WN ? 2L J 6 J s F O. J w 7 m m M w u. 2 N- 0 6) N N V3 U) TOTAL EXPENSES NET OPERATING INCOME VALUE INDICATION Taxes shown as reimbursed in the Income so included in cap rate /7 INCOME ANALYSIS PROPERTY OWNER: Art Investments LLC PROPERTY ADDRESS: 11409 Business Park Circle Firestone, CO SCHEDULE: R8405400 POTENTIAL GROSS INCOME Reimbursed CAM TOTAL INCOME EFFECTIVE GROSS INCOME LESS EXPENSES NET OPERATING INCOME 24,850 sq.ft. 24,851 sq.ft. $11.00 per sq.ft. $6.00 per sq.ft. less vacancy 20% 30% CAPITALIZATION RATE 11.90% 9% + 2.90% ETR $273,350.00 $149,106.00 $422,456.00 ($84,491.20) $337,964.80 ($101,389.44) $236,575.36 $1,988,028.24 $80.00 per sq.ft. /3 5:34 PM 02/12/13 Cash Basis Art investments, ts, LLC Profit & Loss January through December 2012 Jan - Dec 12 Ordinary Income/Expense Income OPERATING INCOME Base Rent Income 245,856.19 Signage Income 5,400.00 Total OPERATING INCOME 251,256.19 OPERATING INCOME EXPS Reimburse Common Area Maint 57,725.25 Insurance Income 1,831.64 Property Tax Income 78,121.35 Utilities Income 44,207.08 OPERATING INCOME EXPS Reimburse - Other -9,360.75 Total OPERATING INCOME EXPS Reimburse 172,524.57 Termination Fee 16,402.06 Total Income - 440,182.82 Gross Profit 440,182.82 Expense CAM EXPENSES (reimbursable) Association Dues 2,400.00 Fire Protection 1,575.21 Janitorial 11,523.90 Landscape Maintenance 4,366.17 Management Fees 19,538.35 Recycling Services 815.64 Repairs & Maintenance Elevator 2,369.92 Floor Mats 1,656.22 General Building R&M 3,904.29 HVAC PM & Repairs 7,109.39 Parking Lot Sweeping 150.00 Pest Control 559.00 Total Repairs & Maintenance 15,748.82 Snow Removal Telephone Services Trash Removal Total CAM EXPENSES (reimbursable) OPERATING EXPES (reimbursable) Insurance - Property Property Taxes - Real Estate Utilities Gas / Electric Water / Sewer Total Utilities 54,435.73 Total OPERATING EXPES (reimbursable) 142,768.50 PROPERTY / OPERATING EXPENSES Commission -Broker Bonuses 500.00 Commission -Leasing 19,028.91 Memberships 6,616.00 Office Supplies / Postage 178.73 Professional Fees 8,130.00 Repairs & Maint - Landlord 3,844.09 Tenant Finish Allowance 38,359.20 Tenant Holiday Gifts 441.00 Total PROPERTY! OPERATING EXPENSES 77,097.93 2,615.93 1,992.27 1,189.50 61,765.79 1,883.60 86,449.17 51,287.54 3,148.19 Page 1 5:34 PM Art Investments, LLC 02/12/13 Cash Basis Profit & Loss January through December 2012 Reconciliation Discrepancies Sponsorship Uncatagorized void Total Expense Net Ordinary Income Other income/Expense Other Income Interest income Total Other Income Net Other Income Jan - Dec 12 0.10 360.00 0.00 0.00 281,992.32 158,190.50 116.56 116.56 116.56 Net Income 158,307.06 Page 2 Art Investments, LLC (artinv) Page 1 Cash Flow Statement Period = Dec 2011 Book = Accrual 4000 INCOME 4001 OPERATING INCOME 4110 Base Rent 4117 Lease Termination Fees 4118 Signage 4202 Operating Expense Reimbursements 4203 Common Area Maintenance 4204 Property Tax 4205 Insurance 4207 Utilities 4214 Total Operating Expense Reimbursements 4600 TOTAL OPERATING INCOME 5001 PROPERTY OPERATING EXPENSE 5003 Common Area Maintenance 5005 Association Dues -Office 5010 Fire Protection 5020 Janitorial 5021 Janitorial Contract 5023 Janitorial Supplies 5029 Total Janitorial 5060 Landscape Maintenance 5061 Landscaping Services 5063 Irrigation Maintenance 5065 Annual Planting 5069 Total Landscape Maintenance 6080 Management Fee 5090 Office/Postage 5130 Repairs & Maintenance 5134 Common Area Maintenance 5137 Elevator 5139 Floor Mats 5144 HVAC PM Contract 5145 HVAC Repairs 5150 Lighting -Exterior 5155 Lighting -Interior 5168 Pest Control 5170 Plumbing 5175 Roof 5184 Snow Removal 5189 Window Cleaning 5190 Windows/Doors 5191 Total Repairs & Maintenance 5193 Recycling Service 5195 Security 5196 Telephone Services 5197 Trash Removal 5200 Total Common Area Maintenance 5215 Insurance 5230 Property Taxes -Real 5350 Utilities 5355 Electric 5357 Gas 5360 Water & Sewer 5369 Total Utilities 5400 TOTAL PROPERTY OPERATING EXPENSE Period to Date 24,096.79 0.00 600.00 5,588.55 8,281.70 165.05 4,292.83 56.01 0.00 1.39 12.99 19.25 0.38 9.98 Year to Date 284,635.02 11,829.00 7,200.00 67,062.60 99,380.40 1,980.60 51,513.96 % 54.36 2.26 1.38 12.81 18.98 0.38 9.84 18,328.13 42.60 219,937.56 42.00 43,024.92 100.00 523,601.58 100.00 0.00 0.00 -227.93 -0.53 650.00 1.51 0.00 0.00 650.00 1.51 331.00 20.00 0.00 351.00 0.82 0.77 0.05 0.00 2,280.00 0A4 2,642.88 0.50 7,800.00 1.49. 1,332.58 025 9,132.58 1.74 3,310.00 521.81 600.00 4,431.81 0.85 0.63 0.10 0.11 1,711.16 3.98 25.00 0.06 153.24 0.00 220.25 0.00 190.00 0.00 327.82 0.00 0.00 0.00 520.13 0.00 0.00 0.36 0.00 0.51 0.00 0.44 0.00 0.76 0.00 0.00 0.00 1.21 0.00 0.00 20,934.23 4.00 300.00 0.06 593.93 2,223.59 2,299.77 3,268.00 5,566.35 683.73 1,245.43 384.00 740.00 338.00 3,830.62 2,925.00 160.00 0.11 0.42 0.44 0.62 1.06 0.13 0.24 0.07 0.14 0.06 0.73 0.56 0.03 1,411.44 3.28 0.00 0.00 161.67 90.00 4,172.34 0.00 0.00 3,246.27 860.02 52.67 4,158.96 9.67 0.00 0.00 0.38 0.21 9.70 0.00 0.00 7.55 2.00 0.12 24,258,42 4.63 790.32 850.17 1,934.37 1,661.47 69,216.25 2,308.30 109,701.20 43,208.48 5,829.67 2,331.80 51,369.95 9.81 0.15 0.16 0.37 0.32 13.22 0.44 20.95 8.25 1.11 0.45 8,331.30 19.36 232,595.70 44.42 Tuesday, January 10, 2012 08;38 AM /', Art Investments. LLC (artinv) Page 2 Cash Flow Statement Period = Dec 2011 Book = Accrual 5410 NET OPERATING INCOME 5500 ADMINISTRATIVE EXPENSE 5712 Advertising & PR -Brokerage 5732 Commission -Leasing 5738 Consulting Services 5760 Entertainment/Gifts 5796 Legal Fees 5854 Professional Fees 5879 Tenant Move In 5890 TOTAL ADMINISTRATIVE EXPENSE 6000 NET ADJUSTED NET INCOME 7000 OTHER INCOME/EXPENSE 7700 OTHER INCOME 7705 Interest Income 7800 TOTAL OTHER INCOME 8700 OTHER EXPENSE 8705 Interest -1st Mortgage 8745 TOTAL OTHER EXPENSE 8750 NET OTHER INCOME/EXPENSE 9000 NET TAXABLE INCOME ADJUSTMENTS 1080 Tax & Insurance Reserves 1106 Accounts Receivable 2045 Pre -paid Rent 2080 1st Mortgage Payable TOTAL ADJUSTMENTS CASH FLOW Period to Date Year to Date 34,693.62 0.00 0.00 4,000.00 61.53 0.00 0.00 171.00 4,232.53 9.84 80.64 291,005.88 0.00 0.00 9.30 0.14 0.00 0.00 0.40 598.97 9,058.03 4,000.00 61.53 95.50 850.00 171.00 55.58 0.11 1.73 0.76 0.01 0.02 0.16 0.03 14,835.03 2.83 30,461.09 70.80 276,170.85 52.74 12.71 0.03 12.71 0.03 81.18 0.02 81.18 0.02 13,058.55 30.35 159,938.68 30.55 13,058.55 30.35 159,938.68 30.55 -13,045.84 -30.32 -159,857.50 -30.53 17,415.25 40.48 116,313.35 22.21 -12.71 -245.99 6,070.58 -3,531.36 -0.03 -0.57 14.11 -8.21 -66,044.57 -207.99 492.53 -39,140.24 -12.61 -0.04 0.09 -7.48 2,280.52 5.30 -104,900.27 -20.03 19,695.77 45.78 11,413.08 2.18 Tuesday, January 10, 2012 08:38'AM "7 859 S 4th Ave 4th Avenue Gateway Center Brighton, CO 80601 Class B Office Building of 24,000 SF Sold on 12/29/2010 for $1,100,000 - Research Complete buyer Kaiser Fndtn Health Plan of CO 10350 E Dakota Ave Denver, CO 80247 (303) 367-2900 seller Jeff Meythaler 1437 High St Denver, CO 80218 (720) 940-5283 vital data Escrow/Contract: - Sale Date: 12/29/2010 Days on Market: Exchange: No Conditions: - Land Area SF: 3,663 Acres: 0.08 $1SF Land Gross: $300.27 Year Built, Age: 2008 Age: 2 Parking Spaces: - Parking Ratio: - FAR 6.55 Lot Dimensions: - Frontage: - Tenancy: Comp ID: 2033812 income expense data financing Sale Price: $1,100,000 Status: Full Value Building SF: 24,000 SF Price/SF: $45.83 Pro Forma Cap Rate: - Actual Cap Rate: - Down Pmnt: - Pct Down: Doc No: 0091181 Trans Tax: Corner: No Zoning: Percent Improved: - Submarket: Northeast Denver Map Page: - Parcel No: - Property Type: Office Date/Doc No: Sale Price: ComplD: Listing Broker Buyer Broker prior sale 12/27/2010 2041563 This copyrighted report contains research licensed to R.H. Jacobson & Company - 511073. /I 1028 5th Ave Greeley, CO 80631 Class C Office/Residential Building of 19,206 SF Sold on 3/7/2012 for $360,000 - Research Complete East Ward School, LLC seller Sunrise Community Health Center Inc 1028 5th Ave Greeley, CO 80631 vital data Escrow/Contract: Sale Date: Days on Market: Exchange: Conditions: Land Area SF: Acres: $1SF Land Gross: Year Built, Age: Parking Spaces: Parking Ratio: FAR Lot Dimensions: Frontage: Tenancy: Comp ID: income expense data Expenses 3/7/2012 1,008 days No 23,740 0.55 $15.16 1913 Age: 99 40 0.81 Multi 2274955 - Taxes - Operating Expenses Total Expenses Sale Price: $360,000 Status: Confirmed Building SF: 19,206 SF Price/SF: $18.74 Pro Forma Cap Rate: - Actual Cap Rate: - Down Pmnt: $360,000 Pct Down: 100.0% Doc No: 2830230 Trans Tax: $36 Comer. No Zoning: R -H No Tenants: 1 Percent Improved: - Submarket Weld County Map Page: Parcel No: 096105424012 Property Type: Office Listing Broker $8,905 —1 RE/MAX Alliance 5586 W 19th St Greeley, CO 80634 (970) 330-5000 Mary Jo Brockshus $8,905 financing Buyer Broker Sperry Van Ness/The Group Commercial 2020 Caribou Dr Fort Collins, CO 80525 (970) 207-0700 James Neufeld This copyrighted report contains research licensed to R.H. Jacobson & Company - 511073. /P 30 S 20th Ave Brighton, CO 80601 Class B Medical Building of 15,850 SF Sold on 4/28/2011 for $1,025,000 - Research Complete buyer Molar Properties Lic E30S20thAve Unit CD Brighton, CO (303) 659-3062 seller Khachungla Zimik 9458 E 147th Ave Brighton, CO 80602 (303) 659-4445 vital data Escrow/Contract: Sale Date: Days on Market: Exchange: Conditions: Land Area SF: Acres: $/SF Land Gross: Year Built, Age: Parking Spaces: Parking Ratio: FAR Lot Dimensions: Frontage: Tenancy: Comp ID: come expense date. 4/28/2011 552 days No 82,764 1.9 $12.38 1998 Age: 13 52 3.3/1000 SF 0.19 Multi 2110076 Sale Price: Status: Building SF: Price/SF: Pro Forma Cap Rate: Actual Cap Rate: Down Pmnt: Pct Down: Doc No: Trans Tax: Corner: Zoning: No Tenants: Percent Improved: Submarket: Map Page: Parcel No: Property Type: $1,025,000 Full Value 15,850 SF $64.67 0029065 No C-2 2 Northeast Denver 1569-08-1-20-006 Office financing 1st Bank America Bal/Pmt: $871,250 Listing Broker Khachungla Zimik 9458 E 147th Ave Brighton, CO 80602 (303) 659-4445 Khachungla Zimik Buyer Broker This copyrighted report contains research licensed to R.H. Jacobson & Company - 511073. 1990 59th Ave Greeley, CO 80634 Class C Office Building of 27,120 SF Sold on 7129/2011 for $2,000,000 - Research Complete buyer Chris King & Jason Rothe 819 20th Ave Greeley, CO 80631 (970) 396-1156 seller TNT Investments 5412 Vardon Way Fort Collins, CO 80528 (970) 204-4837 vital data Escrow/Contract: Sale Date: Days on Market: Exchange: Conditions: Land Area SF: Acres: $ISF Land Gross: Year Built, Age: Parking Spaces: Parking Ratio: FAR Lot Dimensions: Frontage: Tenancy: Comp ID: income expense data 45 days 7129/2011 1,330 days No Direct Exchange 76,230 1.75 $28.24 1995 Age: 16 0.36 Multi 2160614 Sale Price: Status: Building SF: Price/SF: Pro Forma Cap Rate: Actual Cap Rate: Down Pmnt: Pct Down: Doc No: Trans Tax: Corner: Zoning: No Tenants: Percent Improved: Submarket: Map Page: Parcel No: Property Type: $2,000,000 Confirmed 27,120 SF $73.75 11.75% 9.08% $650,000 32.5% 3784114 Yes CH 8 76.1% Weld County 095910307005 Office Listing Broker Income Estimated Expenses Net Income Gross Scheduled Income + Other Income - Vacancy Allowance Effective Gross Income - Taxes - Operating Expenses Total Expenses Net Operating Income - Debt Service - Capital Expenditure Cash Flow $330,838 $33,222 $61,020 $94,242 $235,000 financing 1st private Bal/Pmt: $1,350,000 RE/MAX Alliance 5586 W 19th St Greeley, CO 80634 (970) 330.5000 Blaine Herdman (Buyer Broker First Team Real Estate 1019 37th Ave Ct Greeley, CO 80634 (970) 396-1156 Chris King This copyrighted report contains research licensed to R.H. Jacobson & Company - 511073. 1400 W 122nd Ave Pavilion Court- Park Centre Business Park Denver, CO 80234 Class B Office Building of 32 000 SF Sold on 116/201 1 for $2,100,000 - Research Complete buyer � ".,----} ':.-4�•�:' 1� `'� ' - - - r";<:=:` i; ".• - -- - • ts: $• ' °' ('' LI, MiiP411_-___.-^-b-�5 !,1 ,,� , Casey Industrial, Inc. 1400 W 122nd Ave Denver, CO 80234 (303) 460-1274 seller Roswell & Company c/o Mike Roswell 580 Burbank St Broomfield, CO 80020 (303) 442-6602 — vital data . Escrow/Contract: 30 days Sale Price: $2,100,000 Sale Date: 1/6/2011 Status: Confirmed Days on Market: 335 days Building SF: 32,000 SF Exchange: No Price/SF: $65.63 Conditions: - Pro Forma Cap Rate: - Land Area SF: 80,599 Actual Cap Rate: - Acres: 1.85 Down Pmnt: $2,100,000 $/SF Land Gross: $26.05 Pct Down: 100.0% Year Built, Age: 1985 Age: 26 Doc No: 0002135 Parking Spaces: 80 Trans Tax: - Parking Ratio: 4/1000 SF Corner: No FAR 0.40 Zoning: PUD, Westminster Lot Dimensions: - No Tenants: 7 Frontage: - Percent Improved: 88.5% Tenancy: Multi Submarket: North Denver Comp ID: 2029991 Map Page: Pierson Graphics Corp 38-K Parcel No: 1573-33-0-08.007 Property Type: Office income expense data Listing Broker Estimated Expenses - Taxes $61,725 - Operating Expenses $178,240 1 Dean Callan & Company, Inc. 1510 28th 5t Boulder, CO 80303 (303) 449-1420 Brit Banks Buyer Broker Total Expenses $239,965 Craddock Commercial Real Estate 327-339 E Pikes Peak Ave Colorado Springs, CO 80903 (719) 630-2233 James Craddock financing priorsale Date/Doc No: 2/9/1998 Sale Price: 82,325,000 CompiD: 238967 This copyrighted report contains research licensed to R.H. Jacobson & Company - 511073. 2290 E Prospect Rd Seven Lakes Business Park Fort Collins, CO 80525 Class B Medical Building of 20,277 SF Sold on 9/27/2011 for $1,115,000 - Research Complete buyer Microbial Research Inc 2290 E Prospect Rd Fort Collins, CO 80525 (970) 221-4695 seller Guaranty Bank 1341 W Battlefield Rd Springfield, MO 65807 (417) 520-4333 vital data Escrow/Contract: Sale Date: Days on Market: Exchange: Conditions: Land Area SF: Acres: $/SF Land Gross: Year Built, Age: Parking Spaces: Parking Ratio: FAR Lot Dimensions: Frontage: Tenancy: Comp ID: income expense data Estimated Expenses financing 30 days 9/27/2011 42 days No REO Sale 82,764 1.9 $13.47 1982 Age: 29 2.5/1000 SF 0.24 Multi 2188523 Sale Price: Status: Building SF: Price/SF: Pro Forms Cap Rate: Actual Cap Rate: Down Pmnt Pct Down: Doc No: Trans Tax: Corner: Zoning: No Tenants: Percent Improved: Submarket: Map Page: Parcel No: Property Type: $1,115,000 Confirmed 20,277 SF $54.99 20110060653 $111.50 No E, Fort Collins 5 64.0% Fort Collins/Loveland Pierson Graphics Corp 62-JY33 87173-06-004 Office -Taxes $38,844 - Operating Expenses $62,656 Total Expenses $101,500 Listing Broker Cassidy Turley Colorado 772 Whalers Way Fort Collins, CO 80525 (970) 776-3900 Cole Herk, Jared Goodman Buyer Broker Cassidy Turley Colorado 772 Whalers Way Fort Collins, CO 80525 (970) 776-3900 Jared Goodman, Cole Herk prior sale 1st Home State Bank Bal/Pmt: $1,042,947 Date/Doc No: Sale Price: ComplD: 9/9/2005 $2,600,000 1045932 This copyrighted report contains research licensed to R.H. Jacobson & Company- 511073. S la aka GIN amallay 5336 Bristol Street Arvada, Colorado 80002 303-642-5251 Re: 2013 Board of Equalization of following property County Schedule(s): R8405400 Address: 11409 Business Park Circle Firestone Owner: Art Investments LLC To Whom It May Concern: Please schedule hearings the week of July 29th On behalf of the owner we respectfully contest the valuation assigned to the above mentioned property. Please mail all correspondences to: David G. Berger at 5336 Bristol St Arvada, CO 80002 The requested value is: $ 1,988,000 and is based upon the following: Actual Income and Expenses supplied support requested value. Sales of similar properties support requested value. Property suffers from high vacancy. Thanks for your attention in this matter and if you have any questions please do not hesitate to contact us. Sincerely, David G. Berger R.H. Jacobson and Co. 303-642-5251 dberger@rhjacobson.com 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 July 22, 2013 ART INVESTMENTS LLC 381 LODGEWOOD LN LAFAYETTE, CO 80026 Account No.: R8405400 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 02, 2013, at or about the hour of 9:45 AM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 5, 2013, and mailed to you on or before August 12, 2013. Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a written request directly to the Assessor's Office by fax (970) 304-6433, or if you have questions, call (970) 353-3845. Upon receipt of your written request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information, at which time the Assessor will make the data available within three (3) working days, subject to any confidentiality requirements. AS0085 ART INVESTMENTS LLC - R8405400 Page 2 Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION �• �l�aa/C Esther E. Gesick Deputy Clerk to the Board cc: Christopher Woodruff, Assessor R H JACOBSON & CO 5336 BRISTOL STREET ARVADA, CO 80002 AS0085 Hello