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HomeMy WebLinkAbout20120938.tiff RESOLUTION RE: APPROVE, IN PART, PETITION FOR ABATEMENT OR REFUND OF TAXES - PRATT PROPERTIES, LLP WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Board of County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 9th day of April, 2012, at which meeting there were present the following members: Chair Sean P. Conway, and Commissioners Barbara Kirkmeyer, David E. Long, and Douglas Rademacher, with William F. Garcia being excused, and WHEREAS, notice of such meeting and an opportunity to be present has been given to the taxpayer and the Assessor of said County, with said Assessor, Christopher Woodruff, being present, and taxpayer, Pratt Properties, LLP, not being present, and WHEREAS, the Board of County Commissioners has carefully considered the attached petition, and is fully advised in relation thereto. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that the Board concurs with the recommendation of the Assessor, and the petition marked Exhibit "A," a copy of which is attached hereto and incorporated herein by reference, be and hereby is, approved, in part, and an abatement or refund be allowed as follows: CORRECTION TO ASSESSED ABATEMENT TAX VALUATION OR REFUND YEAR $1,134,016.00 $55,182.11 2009 $1,134,016.00 $55,597.33 2010 a ASR Per 2012-0938 5 vo-la AS0081 TAX ABATEMENT PETITION - PRATT PROPERTIES, LLP PAGE 2 The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 9th day of April, A.D., 2012. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO Sean P. Conway, Chair Weld County Clerk to the Board EXCUSED q9 was v` -T William F. Garcia, Pro,m BY: 119'YLc p('Ui.;a� a ,� Deputy C rk to the Boa Vw u x �ti 'r61 (/ �.�".:`4, . �:artaara Kirkmeyer PP9AO r.00c/� �`4. ? `. le avid E. Lon i arc grorn y _ w „ Ike Ca_C3� Dougla Rademach-r Date of signature: 5 - 3 / 2012-0938 AS0081 PETITION FOR ABATEMENT OR REFUND OF TAXES/ l ��/,�L_ �JS County: WELD Date Received 2O ` I — V `� 3 h "l , OF „r?uh(( e1 gr's geTsor Commissioners'Date Stamp) WELD �c�ti I Petitioner, please complete Section I onlyTATE�OF COLORADOI 1A C0MMISSLW(ERS1 1012 MAY —4 AM II: 4® r1 qq 'Month Day Year loll MAY I WetilTOhs�IS (a e: Pratt Properties LLP RPetitioner's e Mailing Address: PO Box 1937 R E C FtV ) CO 80502 City or Town State Zip Code 1 'j ✓ I/ SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 146731000031 R0145691 Weld County 60.1 Acres at Hwy 7&Bonanza see Attached Legal Description Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for property tax year(s) 2009 and 2010 are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or illegally,whether due to erroneous valuation,irregularity in levying,clerical error or overvaluation. Attach additional sheets if necessary.) See Attached Letter Petitioner's estimate of value: $1,180220 (2009 )and $1,180,220 (2010 ) Value Year Value Year I declare,under penalty of perjury in the second degree,that this petition,together with any accompanying exhibits or statements, has been prepared or examined by me,and to the best of my knowledge,information and belief,is true,correct,and complete. '? `� '/ Daytime Phone Numberr(3D3 82 ') c T T rp z Petitioner's Signature By Daytime Phone Number( ) Agent's Signature* *Letter of agency must be attached when petition is submitted by an agent. If the Board of County Commissioners,pursuant to§39-10-114(1),C.R.S.,or the Property Tax Administrator,pursuant to*39-2-116,C.R.S., denies the petition for refund or abatement of taxes in whole or in part,the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions of*39-2-125,C.R.S.,within thirty days of the entry of any such decision,§39-10-114.5(1),C.R.S. Section II: Assessor's Recommendation (For Assessor's Use Only) Tax Year 2009 Tax Year 2010 Actual Assessed Tax Actual Assessed Tax 1,831,870 144,853.29 6,316,800 1,831,870 145,943.25 Original 6,316,800 3,910,400 1,134,016 89,671.18 3,910,400 1,134,016 90,345.92 corrected Abate/Refund 2,406,400 697,854 55,182.11 2,406,400 697,854 55,597.33 ❑Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds of overvaluation,no abatement or refund of taxes shall be made if an objection or protest to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer,§39-10-114(1)(a)(I)(D),C.R.S. Tax year: 2009 Protest? 0 No ❑Yes (If a protest was filed,please attach a copy of the NOD.) Tax year: 2010 Protest? 0 No 0 Yes (If a protest was filed,please attach a copy of the NOD.) 1a ❑Assessor recommends denial for the following reason(s): After further review of the property characteristics the details of the subject sale and additional sales in the area an adjustment was deemed appropriate. • lC _ C Assessor's or eputy Assessors Si at a :.�ygryq 15-OPT-AR No.920-66/11 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to §39-10-114,C.R.S.shall be acted upon pursuant to the provisions of this section by the Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1.7),C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of$10,000 or less per tract, parcel,or lot of land or per schedule of personal property, in accordance with§39-1-113(1.5), C.R.S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tax Year Tax Year Actual Assessed Tax Actual Assessed Tax Original Corrected Abate/Refund Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/o elinquent tax payments,if applicable. Please contact the County Treasurer for full payment information. Petitioner's Signature Date Assessor's or Deputy Assessor's Signature Date Section IV: Decision of the County mmissioners (Must be completed if Section does not apply) WHEREAS,the County Commissioners of County,State of Colorado,at a duly and lawfully called regular meeting held on / / ,at ich meeting there were present the following members: Month Day Year with notice of such meeting and an opportuni to be present having been given to the Petitioner and the Assessor of said County and Assessor (being present--not present)and Name Petitioner (being present--not present),and WHEREAS,the said Name County Commissioners have car ully considered the within petition,and are fully advised in relation thereto, NOW BE IT RESOLVED,tha e Board(agrees--does not agree)with the recommendation of the Assessor and the petition be(approv --approved in part—denied)with an abatement/refund as follows: Year Asses d Value Taxes Abate/Refund Y Assessed a e Taxes Abate efund CIO)in Chairperson of Board of County Signature County Clerk and Ex-officio Clerk of the Board of County Commissioners in and for he aforementioned county,do hereby certify that the above and foregoing order is truly copied from the record the proceedings of the Board of County Commissioners. IN W NESS WHEREOF, I have hereunto set my hand and affixed the seal of said County thi day of Month Year County Clerk's or Deputy County Clerk's Signature Note: Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) Board of County Commissioners, relative to this abat,ement pe ion, is hereby ❑Approved in part$ r, ❑ D Id forth I wing re qn(s): Secretary's Signature rty Tax Administrator's 15-DP -AR o.920-66/11 • PETITION FOR ABATEMENT OR REFUND OF TAXES County: WELD Date Received GRt::://� ete (Use Assessors or Commissioners Date Stamp) Section I: Petitioner,please complete Section I only. WELD ettOtif 1 RECEIVED MMlS y onth Day Year t,�? Q c etl Ion ame: Pratt Properties LLP NOV1012 MAR etiAnr s Meiling Address: PO Box 1937 N 0 4 2011 Longmont i"n" CO 80502 �C E vrn City or Town State Zip Code •d°J C- Li f. UUN TY ASSESS( i O EELEY, COLORADO c OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 146731000031:' Weld County 60.1 Acres at Hwy 7&Bonanza Q/V.5761/ See Attached Legal Description Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for property tax year(s) 2009 and 2010 are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or illegally,whether due to erroneous valuation,irregularity in levying,clerical error or overvaluation. Attach additional sheets if necessary.) See Attached Letter Petitioner's estimate of value: $1,180,220 (2009 )and $1,180,220 (2010 ) Value Year Value Year I declare,under penalty of pe0'ury in the second degree,that this petition,together with any accompanying exhibits or statements,has been prepared or examined by me,and to the best of my knowledge,information and belief,is true,correct,and complete. Daytime Phone Number(303 ) 6824462 Petitioner's Signatur By Daytime Phone Number J ) Agent's Signature' 'Letter of agency must be attached when petition is submitted by an agent. If the Board of County Commissioners,pursuant to§39-10-114(1),C.R.S.,or the Property Tax Administrator,pursuant to§39-2-116,C.R.S., denies the petition for refund or abatement of taxes in whole or in part,the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions of§39-2-125,C.R.S.,within thirty days of the entry of any such decision,§39-10-114.5(1),C.R.S. Section II: Assessor's Recommendation (For Assessor's Use Only) Tax Year 2009. Tax Year ZO/V Actual Assessed Tax Actual Assessed Tax Original G/3/ 1$40 ',Y3li no pity-a? i3/p;b"w I., r3i '9° /t'e,-f/.3 as corrected 4a / Y3/. 70 /Wi vs--:, ?7 _t,3/458ev //f±;// /f // (90 "s--.W.4, 2.3- Abate/Refund 1 11 _ / ❑Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds of overvaluation,no abatement or refund of taxes shall be made if an objection or protest to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer,§39-10-114(1)(a)(I)(D),C.R.S. Tax year Protest? ❑No ❑Yes (If a protest was filed,please attach a copy of the NOD.) Tax year: Protest? O No ❑Yes (If a protest was filed,please attach a copy of the NOD.) Assessor recommends denial for the followingreason(s): I M4rhe74 Sq�CS s// ert ?5.5#s " c vv" t. 2012-0938 ^.�-•is or D: uty Assessor's Si n ure ,-.(� 15-DPT-AR No.920-66/11 ,c✓V� LEGAL DESCRIPTION 25005 S2SE4 31 1 68 EXC COMM S4 COR OF SEC THENCE NOD46'E 75'TO TRUE POB CONT NOD46'E 1245.57'TO NW COR OF S2SE4 S89D35'E 60'THENCE S12D19'E 1277'TO A PT ON N R/W LN OF STATE HWY#7 THENCE N89D34'W 349.38'TO TRUE POB EXC BEG S4 COR SEC NOD46'E 1320.57'TO NW COR 525E4 S89D35'E 60'TO TRUE POB S89D35'E 186.46'S12D13'E 123.38' S16D31'E 1176.22'TO N LN HWY #7 N89D34'W 274.53' N12D19'W 1277'TO BEG EXC 4.61AC. CONVEYED BY HWY DEED 2/15/89 BK 1224 REC#2170911 EXC UPRR RESERVATIONS ON SE4SE4 ALSO EXC BEG SE4 NOD57'W 125'TO POB 588D12'W 30' S43D27'W 70.99'S88D12'W 30.75' NO1D06'W 683.51' N02D34'E 566.43'S89D50'E 77.15' SOD57'E 1195.77'TO POB .,.: -.1 . ..ii PRATT MAKINGVi e REALITN November 1, 2011 Weld County Chris Woodruff-Assessor 1400 N. 17th Ave. Greeley, CO 80631 Mr. Woodruff, I hereby, formally, request your consideration for abatement on the 2009 & 2010 property taxes on Parcel 146731000031.This property was sold to Colorado Investments GRP LLC in the spring of 2007 for $6,534,000. The structure was 10%down and owner carry back for two years. The buyer made one payment of Principal and Interest in the fall of 2007 and subsequently went into default forcing the carry back seller to start foreclosure proceeding. The final judicial foreclosure process transferred ownership back to Pratt Properties LLP and Karen K. Kramer in August 2011. The Colorado Investments Group failed to pay any property taxes for 2007, 2008, 2009 and 2010. We respectfully request the valuations for 2009 and 2010 be restated to values similar to the recent valuation received for 2011. The present owners have redeemed taxes for 2007 and 2008.We respectfully request the valuations be reduced since the reassessment for 2009 was based upon a contract that did not perform and is not representative of a fair market value. Actual cash received on the contract was less than $680,000. Respectfully sub ' ed, Alan D. Linton CFO for Pratt Properties LLP PO BOX 1937 • LONGMONT, CO 80502 • P: 303.776.4496 • F: 303.776.4946 • WWW.PRATTPROP.O Letter of Authorization for Property Tax Matters I/We,the undersigned, as the owner of the property listed below located in Weld County, delegate the agent listed below full authority to handle all matters relative to assessments and to represent me/us, with the assistance of legal counsel if necessary, in the appeal process for tax year 2009 and 2010. Alan D. Linton e://17- Agent Name All correspondence regarding my/our appeal of the value of the property listed below should be directed to: 146731000031 Owner Information: Property Owner Name Pratt Property LLP & Karen K. Kramer 1 Please Print Property Owner Signatur2� /�. !a—I �a�+ Date Property Information(Please attach additional sheets as necessary) 1. Parcel#and/or Account# Property Address 2. Parcel#and/or Account# Property Address 3. Parcel#and/or Account# Property Address 4. Parcel#and/or Account# Property Address 5. Parcel#and/or Account# Property Address Price per Property Sq. Foot A 0.29 B 0.31 C 0.35 D 0.50 E 0.62 Average 0.41 60.1 acres @ .41 = $1,073,361.96 • uttt-Pro SOLD Multi-Property sale on 0912512008 of 2 Land parcels,for$1,701,000($0291AC)•-•Research Complete £it 6._......._......:..: l'rte-e,/ • /'J 11, �f' • ; :.Jr a � ✓ fr. N w UU pd; Microsoft' t Virtual Earth"' 9'•1J, J:aU Summary of Property Info-at time of sale Address City,State Type-Class' ? `Property SF' -'Built Sale Price TBD County Road 6 Brighton,CO Land - $697,971 (Allocated) It10025 County Road 2 Brighton,CO Land - - $1,003,029(Allocated) Buyer&Seller Contact Info Recorded Buyer: Alf Equinox Todd Creek Village,LLC Recorded Seller: Larry S.&Connie L.Rule True Buyer: Equinox Land Group,Inc. True Seller: Larry S.&Connie L.Rule 9055 E Mineral Cir Larry Rule Englewood,CO 80112 Connie Rule (303)799-6000 600 County Road 21 Brighton,CO 80603 (303)659-2374 Buyer Type: Corporate Buyer Broker: No Buyer Broker on Deal Listing Broker: No Listing Broker on Deal Transaction Details ID:1594113 Sale Date: 09/25/2008 Sale Type: Owner/User Escrow Length: 730 days S RBA: - Sale Price: $1,701,000-Confirmed . Z t Land Area: 132.82 AC(5,785,639 SF) Asking Price: - Price/SF: - Pro Forma Cap Rate: - Percent Improved: - Transfer Tax: $170.10 Total Value Assessed: $148,190 in 2008 Improved Value Assessed: - Land Value Assessed: $148,190 Land Assessed/AC: $1,115 Legal Desc: Parcel Four:Part of the N E4 of sec 26,T1 N,R67W of the 6th P.M. Parcel Five:Beginning at the SW corner of sec 35,T1 N,R67W of the 6th P.M. Parcel Six: NW4 of sec 35,T1 N,R67W of the 6th P.M. Parcel No: 146926100036,146935300027 Document No: 3580602 Financing: Down payment of$1,701,000.00(100.0%) Cassidy/ This copyrighted report contains research licensed to Cassidy Turley Fuller Real Estate-18738 11/1/2011 Turley Estate Page 18 • TBD County Road 6 SOLD g Brighton,CO 80603-Weld County Submarket Sale on 09/25/2008 for$844,100($13,718.51/AC)-Research Complete Commercial Land of 61.53 AC(2,680,247 SF) y uJ $'5 ��s✓ t2 t'.e/alte.,i ✓ I' i�'.r; t � v0. O ,t 5rJrJ id; Microsoft' Virtual Earth' vw..0 .1.41174t,:8:.+L Buyer&Seller Contact Info Recorded Buyer: Alf Equinox Todd Creek Village,LLC Recorded Seller: Hugh J.&Lori L.Hawthorne True Buyer: Equinox Land Group,Inc. True Seller: Hugh J.&Lori L.Hawthorne 9055 E Mineral Cir Hugh Hawthorne Englewood,CO 80112 Lori Hawthorne (303)799-6000 1771 Weld County Road 23 Brighton,CO 80603 (303)659-2007 Buyer Type: Corporate Buyer Broker: No Buyer Broker on Deal Listing Broker: No Listing Broker on Deal Transaction Details ID:1594117 Sale Date: 09/25/2008 Sale Type: Owner/User Escrow Length: 730 days Land Area: 61.53 AC(2,680,247 SF) Sale Price: $844,100-Confirmed Proposed Use: Commercial,Retail,Office,MultiFamily, Single Family Development Price/AC Land Gross: $13,718.51 ($0.31/SF) /✓ • pie} Zoning: A Percent Improved: - Transfer Tax: $84.41 Total Value Assessed: $7,880 in 2008 Improved Value Assessed: - Land Value Assessed: $29,950 Land Assessed/AC: $486 Street Frontage: 749 feet on County Road 6(with 0 curb cut) 1,842 feet on County Road 4.5 (with 0 curb cut) Financing: Down payment of$844,100.00(100.0%) Topography: Level On-Site lmprov: Raw land Improvements: None Legal Desc: NE4 of sec 26,T1 N,R67W of the 6th P.M. Parcel No: 146926100002 Document No: 3580601 Cassidy/noel' This copyrighted report contains research licensed to Cassidy Turley Fuller Real Estate-18738. 11/1/2011 TurleyReal Estate Page 26 • 1132 County Road 21 SOLD 8 Brighton,CO 80603-Weld County Submarket •. Sale on 09/25/2008 for$1,197,300($15.155.70/AC)-Research Complete Commercial Land of 79 AC(3,441,240 SF) L1C�2 Y' " 411/6/ 11 1 st✓ 4-f Q 500 rd,„ Microsoft' t Virtual Earth"' 5 53;Jiste,u4,r,uy c ut�'!i].I.Jra!L 9..L --- ---- - Buyer&Seller Contact Info Recorded Buyer: Alf Equinox Todd Creek Village,LLC Recorded Seller: Larry L.Rule True Buyer: Equinox Land Group,Inc. True Seller: Larry L.Rule 9055 E Mineral Cir Larry Rule Englewood,CO 80112 722 County Road 21 (303)799-6000 Brighton,CO 80603 (303)659-2374 Buyer Type: Corporate Buyer Broker: No Buyer Broker on Deal Listing Broker: No Listing Broker on Deal Transaction Details ID:1594116 Sale Date: 09/2512008 Sale Type: Owner/User Escrow Length: 730 days Land Area: 79 AC(3,441,240 SF) Sale Price: $1,197,300-Confirmed Proposed Use: Commercial,Retail,Office,MultiFamily, Single Family Development Price/AC Land Gross: $15,155.70($0.35/SF) f Zoning: A,Weld County Percent Improved: - Transfer Tax: $119.73 Total Value Assessed: $573,490 in 2008 Improved Value Assessed: - Land Value Assessed: $573,490 Land Assessed/AC: $7,259 Street Frontage: 1,292 feet on County Road 21(with 1 curb cut) Financing: Down payment of$1,197,300.00(100.0%) Topography: Level On-Site lmprov: Raw land Improvements: 1,304 SF SFR Legal Desc: S2 of the SW4 of sec 26,T1 N,R67W of the 6th P.M. Parcel No: 146926000009 Document No: 3580599 Cassidy/Fuller This copyrgnted report contains research licensed to Cassidy Turley Fuller Real Estate-18738. 11/1/2011 Turley } state Page 23 6829 S Boulder Rd - LaGazza Vineyard SOLD 5 Boulder,CO 80303-Boulder County Submarket Sale on 03/30/2007 for S1,560,000(521,666.67/AC)-Research Complete Commercial Land of 72 AC(3,136,320 SF)-Sold for Land Value YYi3nn. • ��Cr Liet1Q r L4ti �vi ro S0r0 yd. Microsoft' Virtual Earth"Sours a_, iJier itch .,:1.1: L L•;sir- l 1!J O Buyer&Seller Contact Info Recorded Buyer: Boulder Valley Partners Lac Recorded Seller: 6829 SBR,LLC True Buyer: Boulder Valley Partners Lac True Seller: 6829 SBR,LLC Robert Young Lawrence Abrams 7871 Lefthand Canyon 368 S Mccaslin Blvd Jamestown,CO 80455 Louisville,CO 80027 (303)442-8798 Buyer Broker: No Buyer Broker on Deal Listing Broker: No Listing Broker on Deal Transaction Details ID: 1297635 Sale Date: 03130/2007 Sale Type: Investment Escrow Length: - Land Area: 72 AC(3,136,320 SF) Sale Price: $1,560,000-Confirmed Proposed Use: Hold for Investment,Winery Price/AC Land Gross: $21,666.67($0.50/SF) Zoning: Agricultural Lot Dimensions: Irregular Transfer Tax: $156 Financing: $2,750,000.00 from American Bank of Commerce Topography: Level On-Site Improv: Raw land Legal Desc: W2 SE4 of Sec2,T1 S,R7OW Parcel No: 1577020-00-030 Document No: 2850240 Sale History: Sold for$1,560,000 on 03/30/2007 Sold for$1,200,000 on 06/29/2006 Cassidy/ This copyrighted report contains research licensed to Cassidy Turley Fuller Real Estate-18738. 11/1/2011 Turley/Realstate Page 14 i E:=160th Ave r:V Lan d ,nd SOLD ''homt . .CO 80602-North Denver Subrnerket / ea s Sale on O1r2a12007 for$2,175,000($27.187.50/AC)-R esrch. ..... ... :Comptet ..: :.....: ::. ..: . ::.::::.:. :.: •.. ..:.:...:.:,:..:..:.;;,:;,::::. ::.:. Residential land of 80 AC 0,484.890 SF) • Il I l fl li i 1/1 O . 156fWAve 504 yd; Microsoft'' .Virtual Earth' at4.43 jizrtauLt •.rr. ,L1Yrs 1 9..,J Buyer&Seller Contact Info Recorded Buyer: Cundall Farms,LLC Recorded Seller: Grace A Cundall Living Trust True Buyer: Private Partnership True Seller: Grace A Cundall 6177 E 167th Ave Brighton,CO 80602 (303)452-2176 Buyer Type: Individual Buyer Broker: Cassidy Turley Fuller Real Estate Listing Broker: Cassidy Turley Fuller Real Estate The Property Exchange The Property Exchange Jerry Burnett Jerry Burnett (307)631-9900 (307)631-9900 Transaction Details ID:1232915 Sale Date: 01/2912007 Sale Type: Investment OR Owner/User Escrow Length: 450 days Land Area: 80 AC(3,484,800 SF) Sale Price: $2,175,000-Confirmed Proposed Use: Single Family Development Price/AC Land Gross: $27,187.50($0.62/SF) --l`""'" Zoning: A-3 Lot Dimensions: Irregular Sale Conditions: Assemblage Transfer Tax: $217.50 Financing: $8,585,000.00 from New Frontier Bank Topography: Level On-Site Improv: Raw land Off-Site Improv: Curb/Gutter/Sidewalk,Electricity,Gas,Sewer,Streets,Water Legal Desc: S2 of NW4 od Sec12 T1S R68W Parcel No: 1573-12-2-00.002 Document No: 0010965 Cassidy This copyrighted report contains research licensed to Cassidy Turley Fuller Real Estate-18738. 11/112011 Fuller Turley Real Estate Page 11 Summary of Abatement Account # R0145691 Parcel # 1467-31-0-00-031 The abatement is for 2009 and 2010. The base period for these years is 1/1/2007 to 6/30/2008. For commercial valuation, sales up to five years prior to 6/30/2008 can be analyzed. The subject property is a 60.16 acre vacant lot located on Weld County Road 2 and Weld County Road 3. Weld County Road 2 is also known as Hwy 7 and Arapahoe Rd. WCR 7 is a major arterial road that intersects Weld County, Broomfield County and Boulder County. The road also links the Cities of Erie, Broomfield, Layette, and Boulder. The subjects proposed use was to be Safeway shopping center, mixed retail, and multi- unit residential. The subject property sold 3/16/2007 for $6,534,000 or $2.49 per square foot. For the years 2009 and 2010 the Assessor's Office has valued the subject property at $6,316,800 or $2.41 per square foot. The following four comparables support the assessor's value; Comp 1 146731000031 60.16 ac. 3/15/07 $6,534,000 $2.49 psf the subject property Comp 2 131501400015 73.22 ac. 10/1/07 $6,547,200 $2.05 psf Hwy119 and CR1 Boulder County Comp 3 131307202001 24.18 ac. 12/14/07 $3,907,000 $3.71 psf Hwy 119 and CR1 Comp 4 131311206002 77.47 ac. 7/31/06 $9,656,300 $2.86 psf Hwy 119 and Jake Jabs Blvd Comp1 Rec#3462398 KRAMER KAREN K (1/4 INT) & COLORADO INVESTMENT GRP Comp2 Rec#2884804 bldr Ludlow Gregory T& FHC INVESTORS LLC Comp3 Rec#3524857 M S STRONG LLC SANDSTONE MARKET LLC Comp4 Rec#3408229 AMERICAN FURNITURE THE FIRESTONE DEVELOPMENT WAREHOUSE CO LLC The petitioner provided five land sales for comparison. The Assessor's Office has analyzed these sale and has the following comments; Comp A, B, & C are ag land, southwest of Wattenburg, Co., with no access or visibility as compared to the subject Comp D is ag land to be used as a wine vineyard in Boulder County Comp E was made into a housing subdivision in Adams County CLERK TO THE BOARD PHONE: (970) 336-7215, EXT. 4226 1 8 6 I - 2 0 1 1 FAX: (970) 352-0242 1150 O STREET P.O. BOX 758 GREELEY, COLORADO 80632 WELD_COUNTY March 20, 2012 ATTN: ALAN LINTON PRATT PROPERTIES LLP PO BOX 1937 LONGMONT CO 80502 RE: SCHEDULE NUMBER R0145691 CORRECTION: MTG DATE Dear Property Owner: This is to advise you that the Weld County Board of Commissioners will hear your petition for abatement or refund of taxes on the property described as: Weld County 60.1 Acres at Hwy 7 & Bonanza. The meeting has been re-scheduled for April 9, 2012, at 9:00 a.m., in the Chambers of the Board of County Commissioners of Weld County, Colorado, Weld County Administration Building, 1150 O Street, Assembly Room, Greeley, Colorado 80631. The Assessor is recommending that the Board deny your petition. You are not required to be present at this hearing; however, this is your opportunity to have your position heard, especially if your position is opposed to the Assessor's recommendation. If you intend to submit any documentation in support of your position for this hearing, all such documentation must be submitted to the Office of the Clerk to the Board and to the Weld County Assessor's Office at least seven calendar days prior to the meeting date in order for it to be considered at the scheduled hearing. If you have any questions concerning this matter, please do not hesitate to contact me at (970) 336-7215, Extension 4226. Sincerely, i Tonya Disney Deputy Clerk to the Board cc: Assessor CLERK TO THE BOARD PHONE: (970) 336-7215, EXT. 4226 FAX: (970) 352-0242 I 8 6 1 - 2 0 1 I 1150 O STREET P.O. BOX 758 GREELEY, COLORADO 80632 WELD_ COUNTY March 14, 2012 ATTN: ALAN LINTON PRATT PROPERTIES LLP PO BOX 1937 LONGMONT CO 80502 RE: SCHEDULE NUMBER R0145691 Dear Property Owner: This is to advise you that the Weld County Board of Commissioners will hear your petition for abatement or refund of taxes on the property described as: Weld County 60.1 Acres at Hwy 7 & Bonanza. The meeting is scheduled for April 2, 2012, at 9:00 a.m., in the Chambers of the Board of County Commissioners of Weld County, Colorado, Weld County Administration Building, 1150 O Street, Assembly Room, Greeley, Colorado 80631. The Assessor is recommending that the Board deny your petition. You are not required to be present at this hearing; however, this is your opportunity to have your position heard, especially if your position is opposed to the Assessor's recommendation. If you intend to submit any documentation in support of your position for this hearing, all such documentation must be submitted to the Office of the Clerk to the Board and to the Weld County Assessor's Office at least seven calendar days prior to the meeting date in order for it to be considered at the scheduled hearing. If you have any questions concerning this matter, please do not hesitate to contact me at (970) 336-7215, Extension 4226. Sincerely, Tonya Disney Deputy Clerk to the Board cc: Assessor Hello