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HomeMy WebLinkAbout20111835 rectse_p CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 O BOX P. O. BOX 758 GREELEY, COLORADO 80632 lungC. COLORADO August 3, 2011 MILLIKEN INVESTMENTS LLC 9498 DEVILS HEAD DR PARKER, CO 80138 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT #: R6777713 PARCEL #: 105912253001 - L1 SETTLERS VILLAGE 4TH FG Dear Petitioner: On July 29, 2011,the Board of County Commissioners of Weld County, Colorado,convened, and acting as the Board of Equalization, pursuant to Section 39-8-101, C.R.S., et.seq., considered your request for an Administrative Denial of your petition of appeal of the County Assessor's valuation of your property described above, for the year 2011. The assessment and valuation of the.Weld County Assessor was affirmed as follows: ACTUAL VALUE AS ACTUAL VALUE AS DETERMINED BY SET BY BOARD ASSESSOR $928,800 $928,800 CC,' 1Q/0/kip P--6- O2 D// 2011-1835 AS0079 MILLIKEN INVESTMENTS LLC - R6777713 Page 2 A denial of a petition, in whole or in part, by the Board of Equalization may be appealed by selecting one of the following three options; however, said appeal must be filed within 30 days of the denial: 1. Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's(CBOE's)decision to the Board of Assessment Appeals(BAA). Such hearing is the final hearing at which testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the Court's decision. No new evidence can be introduced at the Court of Appeals. (Section 39-8-108(10), C.R.S.) Appeals to the BAA must be made on forms furnished by the BAA, and such appeals should be mailed or delivered within thirty (30) days of denial by the CBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: 303-866-5880 NOTE: On or after August 10, 2011, any appeal of the valuation of rent- producing commercial real property to the Board of Assessment Appeals shall provide to the County Board of Equalization the following information within ninety (90) days after the appeal is filed. For two full years, including the base year for the relevant property tax year: (1) actual annual rental income (2) tenant reimbursements (3) itemized expenses (4) 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 Fees: A taxpayer representing himself is not charged for the first two appeals to the Board of Assessment Appeals; however,a taxpayer being represented by an agent or an attorney must submit a fee of$101.25 per appeal. OR 2. District Court: You have the right to appeal the CBOE's decision to the District Court of the county wherein your property is located. New testimony, exhibits or any other evidence may be introduced at the District Court hearing. For filing requirements, please contact your attorney or the Clerk of the District Court. Further appeal of the District Court's decision is made to the Court of Appeals for a review of the record. (Section 39-8-108(1), C.R.S.) OR 2011-1835 AS0079 MILLIKEN INVESTMENTS LLC - R6777713 Page 3 3. Binding Arbitration: You have the right to submit your case to arbitration. If you choose this option the arbitrator's decision is final and your right to appeal your current valuation ends. (Section 39-8-108.5, C.R.S.) Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent. You and the CBOE 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 will make the selection. Arbitration Hearing Procedure: Arbitration hearings are held within sixty days from the date the arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records, documents and other evidence. He also has the power to administer oaths, and all questions of law and fact shall be determined by him. The arbitration hearing may be confidential and closed to the public, upon mutual agreement. The arbitrator's written decision must be delivered to both parties personally or by registered mail within ten (10) days of the hearing. Such decision is final and not subject to review. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the CBOE. In the case of residential real property, such fees and expenses cannot exceed $150.00 per case. The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. If you have questions or need additional information, please do not hesitate to contact me at (970) 336-7215, Extension 4226. Very truly yours, Esther E. Gesick Deputy Clerk to the Board cc: Christopher Woodruff, Assessor DUFF AND PHELPS P O BOX 260888 PLANO TX 750260888 2011-1835 AS0079 . o - b - 104 Q a:is '718 NOTICE OF DETERMINATION Christopher M.Woodruff tp of Notice:6/22/2011 Weld County Assessor Telephone: (970) 353-3845 or(720) 652-4255 1400 N 17th Ave s...., ( 8 A 304-6433 Greeley, CO 80631 roll70). appeals@co.weld.co.us www.co.weld.co.us Office Hours:8:00 AM - 5:00 PM 1:r.,;"''''':='''''' ` O TAX:TEAK--; 'r t�A �� n� y. � Rft R6777713 2011 3713 L1 SETTLERS VILLAGE 4TH FG ,I._ 1740 E BROAD ST,MILLIKEN ?k 'c' MILLIKEN INVESTMENTS LLC -` 9498 DEVILS HEAD DR f> PARKER,CO 80138 { ►SSESSOR'S VALUATION PROPERTY CLASSIFICAt7ION ACTUAL 'E:AMOR TO , ACTUAL VALUI AFTER R-,-,,, . REVIEW COMMERCIAL 928,800 928,800 ' j-- ' $928,800 $928,800 ' 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 2009 and the first 6 months of 2010 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 deadline for filing personal property appeals is July 20. 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. DUFF& PHELPS P O BOX 260888 PLANO TX 750260888 2011-1835 APPEAL PROCEDURES I County Board of Equalization Hearings will be held from July 1 through August 5 at 91510'"Street,Greeley, CO 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 915 109'Street, P.O. Box 758 Greeley, CO 80632 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 and on or before July 20 for personal 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 9th Avenue and 9th Street Denver, CO 80203 P.D. Box C (303) 866-5880 Greeley, Colorado 80632 www.dola.colorado.00v/baa (970) 356-4000 Ext. 4520 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 ;ITI. TO,� -U A BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30,2010? (Your opinion of value in terms of a specific dollar amount is required for real pro } pursuant to§39-8-106(1.5), C.R.S.) $ jb'-i 8 3L 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, origi I installed cost,appraisal,etc.) t. )LU.h Q C O_m n. rn�'Ec C�c-tQ 66 130,001 4 a--) Q ,rot l on t'13olant l , kA.L .QFQ SQ. ,s144400({ a { O Q,w [ , 3) 1 Y��t,a JV �P ,ATFESTATIION I I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. Jihilatk `meoA- qua \�Iu3Uo iI lu 1130 )1 Signature Telephone Number Date ' Attach letter of authorization signed by property owner. DUFF&PHELPS May 27, 2011 Weld County Assessor's Office 1400 N. 17th Avenue Greeley, CO 80631 Re: Parcel # 105912253001 - 1740 E Broad Street We are requesting the above referenced property assessment be reviewed. Based on our review of the current market data,the market value of the subject property is approximately$789,256. The property represents a retail property occupied by Dollar General located at 1740 E. Broad Street. In support of the suggested value, we have included the Income Approach to value and a copy of the most current lease with a lease term from 7/30/2007 through 11/30/2017. The rental rate us based on the actual lease rents paid by Dollar General. The rental rate of$8.66 psf. or$80,400 annual used in the analysis is for the initial term ending 11/30/2017. The subject property contains approximately 9,288 square feet and built in 2007. There were no current sales of similar type properties in the county. Market vacancy and credit loss is estimated at 5%and is deducted from the gross potential rents. The rental rate is based on NNN basis so minor expenses to the owner for management and reserves are deducted at 7%. The capitalization rate concluded in this analysis is at 9%. We were noticed for 2011 at a value of $928,800 for both land &building or$100.00 psf. Based on the attached analysis, we feel the current market value of the Dollar General at 1740 E. Broad Street to be$789,256 or$84.97 psf. After your review, please call to discuss. I can be reached at 972/463-5540 or by email at debbie.moore@duffandphelps.com. Sincerely, Debbie Moore Senior Associate Specialty Tax bbl- (G - 1cP1� Account Number Pt-71113 Parcel Number IDTliaa53opi Owner Name ml 11 11Cern anu_o31rnenks (LC Cjn Do liar &ere/at Phone Number Q1a lyIj3- J5HD e-mail=Lg..come aUfnAdoro25-C° Puff d Pheip' -Cup . REAL PROPERTY QUESTIONNAIRE Attach additional documents as necessary. MARKET APPROACH This approach to value uses comparable sales from the appropriate time period to determine the actual value of your property. The following items, if known, will help you estimate the market value of your property. If available, attach a copy of any appraisal or written estimate of value. Have similar properties in your immediate neighborhood sold within the 18-month data gathering period? DATE SOLD PROPERTY ADDRESS SELLING PRICE Based on these sales and accounting for differences between sold properties and your property, state the value of your property. $ COST APPROACH (For Non-Residential Properties Only) This approach to value uses replacement construction costs from the appropriate time period to determine the value of your property. The following items, if known, will help you estimate the replacement cost of your property. ORIGINAL YEAR BUILT BUILDER CONSTRUCTION COST List all changes made to your property prior to January 1 of the current year, i.e., remodeling of storefront; expansion of storage area; addition to parking, service or manufacturing area. DATE DESCRIPTION OF CHANGE COST Is your structure in typical condition for its age? If not, why? Based on the replacement cost of construction and of any changes, including depreciation, state the total value of your property. $ INCOME APPROACH • (For Non-Residential Properties Only) This approach to value converts economic net income from the appropriate time period into present worth. If the property was rented or leased, attach operating statements showing rental and expense amounts for this property. Indicate square foot rental rate for all tenants. (Attach rent and lease schedule) If known, list rents of comparable properties. If available, attach operating statements showing rental and expense amounts for comparable properties. If an appraisal using the income approach was conducted, please attach. FINAL ESTIMATE OF VALUE n � State your final estimate of the property's value. $ , X n i a J 15-AR-DPT ARL VOL 2 1-84 Rev 10-09 DOLLAR GENERAL Dollar General Corporation Company Growth & Development 100 Mission Ridge Phone: 61:i-8.66--4000 Goodlettsville,TN 97072 TO WHOM IT MAY CONCERN: This letter is to authorize Duff&Phelps,LLC, and the employees of this company to act on behalf of,and as agents, in matters pertaining to the taxation of real property owned by us or under our control. This authorization will remain in effect until such time as otherwise notified in writing. Your cooperation is requested in assuring that all notices and correspondence will be forwarded directly to: Duff&Phelps LLC P.O.Box 260888 Plano,TX 75026-0888 Signe • Mew Printed: Via President at Lease Administration Title: STATE OF tQ Y�rC`_w`aG COUNTY OF Q`(aV‘c..\SOCI Before me, V c - c+v.��.6.tkitt ,a notary public,on this day personally appeared �nArkus \Cj \ C\key,j ,known to me to be the person whose name is subscribed to the foregoing statement and acicnowledged to me that he/she executed with same for the purposes and consideration therein expressed. ll^^ GIVEN under my hand and seal of office this au ft-- day of --No, 1 201L. ,,,pu,,nq,i, Notary: �C1"1-4 7S t IQ rIP-1 e ,� . :4Re, My commission expires: ' '� " V.1- 1.4", STATE •'A OF • , • TENNESSEE • O-• NOTARY .• r c Sir • PUBLIC • k,2'.` O �,,, C eVNoe�•`, µY Cpltutisslon Expires NOV.I,2012 I - s- . 4 ..:4* K? .. b 2i 2 =o ..cl• ' . CO s:rx 01 _ 4 in .. . I �' �CD '• J V • _. J t N a 0 L RAC i:� . t a ,,. as ir 0 III{ U ii `� sail. K ` X : a • LI N • Y V. Ft; 'J va r. %am/ o a, El Vimit • Si it t t. • S' � . I - t Appeal#: INCOME ANALYSIS 10912 Date: 07/14/2011 1740 E BROAD ST ,MILLIKEN ,CO 50201-6-0000010912 Account No'.105912253001 ACCOUNT#R6777, Gross Building Area (GBA): 9,288 SF Percent Rate Income Net Rentable Area (NRA): 9,288 SF Leased Area: 9,288 SF 100 % $8.66 $80,400 Vacant Area: 0 SF 0 % $0.00 $0 Gross Potential Income (GPI): $80,400 Vacancy Loss (-) 5.0 % -$4,020 Reimbursed Expenses (+) $0 Secondary Income (+) $0 Effective Gross Income: $76,380 Minus- Real Estate Expenses: Management -5.00% of EGI -$3,819 Utilities $0.00 Per SF $0 Taxes $0.00 Per SF $0 Insurance $0.00 Per SF $0 Maintenance $0.00 Per SF $0 Administration $0.00 Per SF $0 Reserves -$0.16 Per SF -$1,528 Leasing Costs $0.00 Per SF $0 Non-Recoverable Tenant Impmts $0.00 Per SF $0 Total Expenses: -$0.58 Per SF -$5,347 Net Operating Income: $71,033 Overall Capitalization Rate: 9.0 % Value Indication: $789,256 Value Adjustments: Excess Land Value (+) $0 Personal Property Value (-) $0 Lease-up costs (-) $0 Miscellaneous(+/-) $0 Total Adjustments: $0 Adjusted Property Value: $789,256 Note: Rental rate based on actual lease rents paid by Dollar General. : : 1 1091?- Mail KE14,C0 LEASE MODIFICATION AGREEMENT#1 Re: Dollar General Store#10912 Milliken,CO THIS LEASE MODIFICATION AGREEMENT,entered into this 12th day of December 2007, by and between Houma Dollar Partners, LLC, a limited liability corporation, Lessor, and DO Retail,LLC,a Tennessee limited liability company,Lessee. WITNESSETH, WHEREAS,the undersigned parties now being Lessor and Lessee respectively,under the terms of a Lease dated July 25,2006,and thereafter modified by no other separate letter agreements,and primarily covering a storeroom located at 1740 East Broad Street, City of Milliken, County of Weld,and State of Colorado 80543,do now desire to modify and amend such lease. NOW, THEREFORE, for and in consideration of One Dollar ($1.00) and other good and valuable considerations, the receipt and sufficiency of which is hereby acknowledged, and of the promises and undertakings hereinafter set forth, the parties agree that such Lease shall be and is hereby amended and modified as follows: I. The Commencement Date as referred to in the Lease is established as November 30,2007, and the expiration date of the Lease term is established as November 30,2017. 2. The first Lease Year as referred to in the Lease in Section(C)is established as December I, 2007,ending November 30,2008. All other terms and conditions of the Lease and of any previous modifications thereof shall remain unchanged. The provisions of this Lease Modification Agreement shall bind and inure to the benefit of the parties hereto,their heirs,executors,administrators,successors and assigns. N WITNESS WHEREOF,the parties have hereunto set their hands and seals,this I p day of 4COMkr 2007 (as to Lessor); and this 2.(r day of J .Cx.rnber 2007 (as to Lessee). Signed and acknowledged in duplicate in presence of: Witness for Lessor: LESSOR: HOU TNERS,LLC BY: arles W. eeves,Jr. Manager Witness for Lessee: LESSEE: DG RETAIL,LLC BY: d Gayle ertker Senior Vice President Real Estate&Store Development 1 N it p01? FS 11/00 1- LEASE THIS LEASE, entered into this 25'" day of July 2006, by and between Houma Dollar Partners, LLC, a limited liability corporation, and/or assigns, as lessor (the "Lessor"), and DG Retail,LLC,a limited liability corporation,100 Mission Ridge,Goodlettsville,Tennessee 37072,as lessee(the"Lessee"). WITNESSETH 1. PREMISES. Lessor represents that it is purchasing the real property described in the metes and bounds legal description and property survey collectively referred to as Exhibit"A"attached hereto and made a part hereof. Lessor anticipates receiving lawful fee simple title to such property on or before g 46 Said Exhibit"A"real property is located at 164 South Mice Avenue, in the City of Milliken,County of Weld,State of Colorado 80543. Lessor hereby leases unto Lessee on the terms and conditions hereinafter set forth a building measuring 9,014 square feet,outside dimensions (the"Demised Premises"),located in and upon said Exhibit "A" real property,and as shown on the site plan attached hereto and made a part hereof as Exhibit"B". 2. TERM. A. COMMENCEMENT. To have and to hold the Demised Premises with the appurtenances, unto Lessee for the term provided hereafter upon the covenants and agreements herein set forth,the term of this Lease shall commence upon: (1)that date thirty(30)days after the Lessor has completed all work and renovation required to be performed by it as described in"Scope of Work", Exhibit "C", attached hereto and made a part hereof; or(2) the date on which Lessee shall open the Demised Premises for business to the public,whichever of said date shall first occur such date being hereinafter referred to as "Commencement Date", subject, however, to the provisions of Paragraph 2-C hereof. Provided it shall not be in default hereunder,Lessee shall be entitled to extend the term of this Lease for three(3)successive periods of five(5)years each,upon the same terms and conditions as herein set forth,except as to term,rent and number of renewals. Lessee may extend this Lease by giving Lessor written notice as provided herein not less than one hundred eighty(180)days prior to the expiration of the original term,or of any renewal thereof. In the event Lessee does not give notice of exercising its right to renew this Lease, all succeeding renewals shall terminate. It is agreed between Lessor and Lessee that the Leased Premises shall be used by Lessee as a retail store for the sale of general merchandise,including,but not limited to and among other merchandise categories,the unrestricted sale of grocery and food items. B. TERM. The Primary term of this Lease shall end on the last day of the tenth(10th)consecutive full Lease Year,thereafter, as said term "Lease Year" is defined in Paragraph 2-C hereof, unless sooner terminated as provided or permitted herein. Lessor and Lessee shall enter into a Lease Modification Agreement to establish the Commencement Date and expiration date of this Lease within thirty (30) days of the Commencement Date. It is expressly agreed that such action by Lessee shall not constitute acceptance of such Demised Premises as being completed as required herein. C. LEASE YEAR DEFINED. The term"I rase Year"as used herein shall mean each twelve(12) full calendar months during the term hereof. The first Lease Year shall begin on the Commencement Date if the Commencement Date shall occur on the first(1st)day of the month; otherwise, then the first Lease Year shall commence on the first day of the first full month next following. The period prior to the Commencement Date shall be a partial month. 3. RENT. The rental during the initial term shall be six thousand seven hundred and 00/100 ($6,700.00)dollars per calendar month payable in advance on or before the first day of each month without offset or demand,except as otherwise provided herein. The rental during the first option period shall be seven thousand five hundred ninety and 00/100 ($7,590.00)dollars per calendar month payable in advance on or before the first day of each month without offset or demand,except as otherwise provided herein. The rental during the second option period shall be eight thousand three hundred forty nine and 00/100($8,349.00)dollars per calendar month payable in advance on or before the first day of each month without offset or demand,except as otherwise provided herein. The rental during the third option period shall be nine thousand one hundred eighty four and 00/100($9,184.00)dollars per calendar month payable in advance on or before the first day of each month without offset or demand,except as otherwise provided herein. The effective and binding date of this Lease shall be the date of execution,but that payment of the rent provided in this Lease shall commence on the earlier of: 2 36. BINDING EFFECT. This Lease shall bind and inure to the benefit of the parties hereto,their heirs,successors,executors,administrators,and assigns. 37. PARKING LOT MAINTENANCE.Lessee agrees to pay Lessor two hundred sixty two and 91/100 ($262.91)dollars per month during the initial term, three hundred thirty eight and 03/100 ($338.03) dollars per month during the first option period, four hundred thirteen and 14/100 ($413.14) dollars per month during the second option period and four hundred eighty eight and 26/100 ($488.26)dollars per month during the third option period as Lessee's sole reimbursement to Lessor for its actual cost of care and maintenance on the parking lot. Care and maintenance shall include the maintenance of any grass or landscaped area with the Exhibit"A"real property,as well as lighting,cleaning,security,striping,and repairs. 38. PLANNED UNIT DEVELOPMENT EXPENSES. Lessee agrees to pay Lessor its proportionate share of Lessor's actual cost of the Planned Unit Development("PUD")expenses on the Common Area,which Common Area is outlined on Exhibit"B" attached hereto. Lessor will bill Lessee no later than forty-five (45) days after the end of the annual lease year for Lessee's proportionate share of such costs. PUD expenses shall include maintenance, repair, replacement and improvements of the Common Area(including the private streets,walkways,and parking areas and including facilities,furnishings and equipment related thereto)and shall keep the same in good, clean attractive and sanitary condition,order and repair. Lessee's proportionate share shall be in the ratio which the number of square feet of the Demised Premises bears to the total number of square feet of all rentable area included in the buildings comprising the complete PUD at the time such charges are incurred. Lessee shall not be obligated to Lessor under this Clause until Lessee receives from Lessor an itemized statement of total common area expenses along with the computation of Lessee's proportionate share of such costs. Lessor's failure to submit to Lessee the request for reimbursement within six(6)months after the end of the annual Lease year shall nullify Lessor's right to collect from Lessee the reimbursement for that particular Lease year. 39. REAL ESTATE TAXES. Lessee shall reimburse Lessor for general real estate taxes (including special assessments)paid by Lessor for the Demised Premises and which were incurred during the actual year of Lessee's tenancy, being a tax period beginning with the date Lessee 17 accepts possession of the Demised Premises through the termination or expiration date of this Lease. Lessor will furnish Lessee photostatic copies of any tax bills paid by it,and Lessor further agrees to join Lessee in appealing any unreasonable tax assessment. Lessor shall notify Lessee in writing within ten(10)days of receipt of any notice that real estate taxes are to be increased and, in the event Lessee so elects, Lessor shall join with Lessee in proceedings to protest such increase. Lessor agrees to pay all taxes before delinquency and shall further obtain all savings offered for early payment. Lessee shall not be obligated to pay any portion of any penalty for delinquent payment nor for a saving which could have been realized for discounted early payment. Any payment due hereunder shall be prorated as of the termination of expiration date of this Lease. Lessor's failure to submit to Lessee the request for reimbursement within six(6)months after the end of the annual tax year shall nullify Lessors right to collect from Lessee the reimbursement for that particular tax year. 40. INSURANCE. Lessor agrees to carry comprehensive general liability insurance on the Exhibit "A" real property with a combined single limit for bodily injury, personal injury, and property damage of not less than$1,000,000 per occurrence. Lessor further agrees to maintain fire,casualty and extended coverage insurance on the building in an amount equal to at least 80% of the insurable value of the property. The insurers)shall have an A.M.Best rating of at least A XIV or,if not Best rated,be of an equivalent financial size and underwriting reputation. Lessee shall be named an additional insured in the policies and Lessor shall furnish to Lessee current certificates of insurance evidencing such insurance on ACORD 27 form and the policies shall contain a provision that there will be no cancellation, reduction or non-renewal in coverage without first giving Lessee thirty(30)days prior written notice. Lessee shall reimburse Lessor for insurance premiums paid by Lessor for the Demised Premises. Lessor shall bill Lessee within sixty (60) days of the date of Lessor's payment of premiums which billings shall be accompanied by legible copies as of the paid premium invoices and such additional information as may be necessary to calculate Lessee's share. If Lessor fails to bill Lessee within six (6) months of the date of Lessor's payment of a premium, Lessee's reimbursement obligation for that premium shall thereupon be extinguished. Lessor shall use due diligence and good faith to obtain the insurance at a rate favorable to Lessee and upon Lessee's request,Lessor shall obtain competitive quotations from at least three 113 IN WITNESS WHEREOF,the parties have executed this Lease in duplicate the day and year first above written. 'Tress fo Lesso . LESSOR: HOU�� y��$lf PARTNERS,LLC BY: Charles . eeves,Jr. Witness for Lessee: LESSEE: DG RETAIL,LLC W l t f.Sti ns ttei,.clot BY: Gayle er Seni Vice President Real Estate&Store Development 20 4H!! ii" I lt02: PeldCty, 0 R 36.00 0 0.00 Steve Moreno Clerk& Recorder SNDA After recording, please return to: Vena Bridgeman Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 SUBORDINATION,ATTORNMENT AND NON-DISTURBANCE AGREEMENT This Subordination, Attorrupent and Non-Disturbance Agreement("Agreement")made to be effective this 21LK day of 0�� 200 , by and between DG Retail, LLC. a Tennessee limited liability company, ('Tenant"), and TCF National Bank, a national banking association ("Mortgagee"). STATEMENT OF PURPOSE I. Mortgagee is the holder of a deed of trust, dated C C., { ZOOS ("Mortgage") on the real estate described on Exhibit A attached heret antl incorporated herein by reference, which Mortgage is recorded in the Office of the 1i of \Uead County, u0\0va4O • 2. Tenant and Milliken Investments, LLC. ("Landlord") have entered into that certain lease dated July 25, 2006, (the "Lease"). 3. Tenant and Mortgagee desire to confirm their understanding with respect to the lease and the Mortgage. AGREEMENT NOW,THEREFORE, in consideration of mutual covenants and agreements,together with $1.00 and other valuable consideration, the adequacy, sufficiency and receipt of which are I 11111111111111111111111111111111111111III11111 /III /III 3654443 10/16/2009 02:14P Weld County, CO 2 of 7 R 36.00 D 0.00 Steve Moreno Clerk&Recorder hereby acknowledged by the parties, Mortgagee and Tenant hereby agree and covenant as follows: 1. The Lease shall be subject and subordinate to the Mortgage and to all renewals, modifications or extensions thereof. 2. Provided Tenant is not in material default (beyond any period given Tenant to cure such default) in the payment of rent or in the performance of any of its terms, covenants or conditions of the Lease to be performed by Tenant, (i) Tenant's rights and privileges under the Lease shall not be diminished or interfered with by Mortgagee; (ii) Tenant's occupancy of the Demised Premises shall not be disturbed by Mortgagee for any reason whatsoever during the Lease term; (iii) Mortgagee shall not in any manner disaffirm the Lease; and (iv) Tenant shall not be named a party to any foreclosure proceeding unless required by state law. 3. If the interests of Landlord are transferred to Mortgagee by reason of foreclosure or other proceedings brought by Mortgagee and Mortgagee succeeds to the interest of Landlord under the Lease, Tenant shall be bound to Mortgagee under all of the terms, covenants and conditions of the Lease for the balance of the Lease Term with the same force and effect as if Mortgagee were Landlord under the Lease, and Tenant does hereby attom to Mortgagee as its Landlord, said attotnment to be effective and self-operative without the execution of any further instruments on the part of any of the parties hereto immediately upon Mortgagee succeeding to the interest of Landlord under the Lease. Tenant shall be under no obligation to pay rent to Mortgagee until Tenant receives written notice from Mortgagee that it has succeeded to the interest of Landlord under the Lease. Tenant may rely on such written notice and begin paying rent to Mortgagee without taking further action and Tenant shall incur no liability to Landlord in the event Tenant relies in good faith on such written notice to begin rent payments to Mortgagee. The respective rights and obligations of Tenant and Mortgagee upon such attomment (including, but not limited to, the disposition of fire insurance proceeds and/or condemnation awards), to the extent of the then remaining balance of the Lease Term shall be and are the same as set forth in the Lease, it being the intention of the parties to incorporate the Lease in this Agreement by reference with the same force and effect as if set forth herein. 4. If Mortgagee succeeds to the interest of Landlord under the Lease, Mortgagee shall assume Landlord's obligations under the Lease and be bound to Tenant under all terms, covenants and conditions of the Lease, and Tenant shall, from and after Mortgagee's succession to the interest of Landlord under the Lease, have the same remedies against Mortgagee for the breach of any provision contained in the Lease after the date of Mortgagee's succession to the interest of Landlord under the Lease that Tenant might have had under the Lease against Landlord if Mortgagee had not succeeded to the interest of Landlord. 5. All notices, consents and other communications pursuant to the provisions of this Agreement shall be given and deemed to have been properly served if delivered in writing (i) by certified mail, (ii) by a nationally recognized overnight courier providing signed proof of delivery or refusal thereof, or (iii) by facsimile; provided that a second : 111111111111111111111111111111111111111111111111111 III I ' 3654443 10/16/2009 02:14P Weld County, CO 3 of 7 R 36.00 D 0.00 Steve Moreno Clerk& Recorder copy of such notice is given by another method provided for herein on the date of the facsimile notice. Notices shall addressed as follows: If to Mortgagee: TCF NATIONAL BANK MOO S. FIDDLER'S GREEN CIRCLE, SUITE 800 GREENWOOD VILLAGE, CO 80111 ATTN: COMMERCIAL BANKING If to Tenant: DG RETAIL, LLC. 100 MISSION RIDGE GOODLETTSVILLE,TN 37072 ATTN: VICE PRESIDENT OF LEASE ADMINISTRATION with a copy to: DG RETAIL, LLC. 100 MISSION RIDGE GOODLETTSVILLE,TN 37072 ATTN: GENERAL COUNSEL FACSIMILE: (615) 855-4663 TELEPHONE: (615) 855-4000 Date of service of a notice served by mail shall be the date which is three (3) days after the date on which such notice is deposited in a post office of the United States Post Office Department, certified mail, return receipt requested. Date of service by any other method shall be the date of receipt. Each party may designate a change of address by notice to the other party, given at least fifteen (15) days before such change of address is to become effective. Final execution and delivery of this Agreement is in the State of Tennessee and shall be construed in accordance with the laws of the state where the Demised Premises are located, notwithstanding its conflict of laws provisions. 6. The Lease now is, and shall at all times continue to be, subject and subordinate in each and every respect, to the Mortgagee and to any and all renewals, modifications and extensions, but any and all such renewals, modifications and extensions shall nevertheless be subject to and entitled to the benefits of the terms of this Agreement. 7. This Agreement may not be modified orally or in any other manner than by an agreement in writing signed by both parties hereto or their respective successors in interest. This Agreement shall inure to the benefit of and be binding upon the parties hereto, their successors and assigns. 8. Capitalized terms not defined herein shall have the definitions given them in the Inse. 9. Tenant hereby executes and agrees to the provisions of this Subordination, Attornment and Non-Disturbance Agreement as of the date hereof, which approval shall be null and void if a fully executed and recorded original of this agreement shall not be received by Tenant no later than thirty (30)days from the date of this Agreement. 1111111 11111 111111 11111 111111 1111 111111 111 11111 1111 3654443. 10/16/2009 02:14P Weld County, CO 4 of 7 R 36.00 0 0.00 Steve Moreno Clerk& Recorder IN WITNESS WHEREOF, the parties hereto have hereunder caused this Agreement to be duly executed on the re dates shown hereinafter below. DATE: a), 2007 TENANT: DG RETAIL, LLC. BY: 10 W • NAME: MAURICE A. LALI ERIE ESS> ITS: VICE PRESIDENT OF LEASE ADMINISTRATION DATE: c.)0 , lit>? MORTGAGEE: TCF NATIONAL BANK BY: cl 5h a- / WITNESS:_ S. fair WI ITS: Vice. ((en detit Sperry Van Ness/Fiducia Properties Blog: Recent Retail Cap Rate Trends ?age t of .s Share Report Abuse Next Biog» Create Blog Sign In SPERRY VAN NESS / FIDUCIA PROPERTIES BLOG THE OFFICIAL BLOG OF KANSAS CITY AREA COMMERCIAL REAL ESTATE FIRM SPERRY VAN NESS/FIDUCIA PROPERTIES. MONDAY, JUNE 28, 2010 ADDTHIS Recent Retail Cap Rate Trends Share I Capitalization rates for NNN retail properties appear to be stabilizing, according to a pat ADD THIS EL UG TO MY recently published report by Washington, D.C.-Technarati FAVORITES based Calkain Companies, inc. The report, entitled 2070 Cap Rate Report, documents movement in transaction volume and cap Sperm Van Ness_ rates over four primary retail sectors--Dollar Stores, Banks, III Pharmacies, and Quick Serve Restaurants. Over 1,600 NNN retail transactions were studied by Calkain in the study. The Calkain report identified several factors that appear FOLLOWERS to continue to force upward pressure on cap rates. These include Follow persistently tight credit markets and lingering concenis over the with rongip Friend Connect economy. However, other factors appear to be pointing to at least (7) a modest stabilization in cap rates, if not during the second half of FollowersF as 2010 then into 2011. These include perceived improvement in economic indicators, scarcity of quality inventory, and slight influx of 1031 tax deferred exchange money and a flight to quality investments. Already a member?Sign in In looking at the four studied sectors, only Quick Serve Restaurants (QSR) experienced cap rate"compression"'in 2010. It is presumed SLOG ARCHIVE that this was the case due to the fact that most QSRs are located in major markets and have strong brand recognition although other ► 2011 (1) factors were cited as welt. 1 2010 (12) ► December (2) Apparently the largest beneficiary of recent market trends is the p November (2) Dollar Store sector. This sector is composed of three primary ▪ October (1) tenants--Dollar General, Family Dollar, and Dollar Tree. These retailers have actually added a significant amount of new stores ► July (2) over the past year, apparently due to their role as a"Substitute June (1) - - ,inrinl Sperry Van Ness/Fiducia Properties Blog: Recent Retail Cap Kate 1.renas rage h ui J Good,"or more specifically a "Substitute Retailer." (See previous Recent Retail Cap Rate Trends blog post) Dollar store cap rates averaged approximately 9.5% in February (2) 2010, up slightly from their 2009 average of 9.2%. These higher cap rates are attributed to the fact that dollar stores are generally ► January (2) located in secondary or tertiary markets and that most of their I, 2009 (7) leases have been NN rather than NNN. Pharmacies continue to be viewed as quality investments and ABOUT ME remain stable. The perceived creditworthiness of tenants such as GREG FINLEY Watgreen's and CVS has driven demand in this sector. Watgreen's, ' KANSAS CITY METRO, perhaps the"flagship" pharmacy investment, had an average cap MISSOURI, UNITED rate of 7.7%in 2010, some 50 basis points below the pharmacy STATES sector average of 8.2%. Demand for pharmacy investments are Greg Finley lives in the typically driven by long lease terms, tenant stability, and strong Kansas City hinterlands where he locations/market presence. sprays Roundup under his white vinyl fence. A five toot renaissance One noteworthy issue is the continued bid-ask spread among all man, Greg is Managing Director of net leased retail sectors. We at Sperry Van Ness/Fiducia Properties Sperry Van Ness 1 Fiducia Properties have experienced this phenomenon acutely. Although the re-entry where he spends quite a bit of time of buyers into the market is noteworthy, getting those buyers to selling commercial net teased real agree with sellers as to the worth of a specific asset is extremely estate in the states of Mo, Kan., challenging. We've observed an approximate 40-60 basis point la., and Neb. He btogs about difference of opinion between buyers and sellers of net teased commercial real estate at assets, specifically in the Dollar Store class. www.svnfiduciaproperties.com, writes about sports at Although the Calkain report suggests more of a return to normalcy www.righthash.com and scribbles and cap rate compression in 2011, others are not so optimistic and coffee-spitting-humor at anticipate continued upward pressure on the returns for NNN retail www.finteyriver.com. Greg has investments. Undoubtedly many factors will come into play which been published in the Wall Street will affect specific cap rates in specific markets for specific assets. Journal under the headline For Sale: Staples-Anchored Shopping You may review the Calkain report in its entirety at Center in Rolla, Missouri. Greg http;//calkain.com/reports/CAP-Rate-Report-2010.pdf. holds undergraduate and graduate degrees in Urban Planning from For more information on specific investment opportunities in the Missouri State and Kansas retail NNN market, please contact us at 888.879.2083 or via email Universities, respectively. While at at greg.fintey@svn.com. Missouri State, he once missed a 49h yard field goal wide right. POSTED BY GREG FINLEY Al 5: !E PM Contact him at greg.finley@svn.com VIEW MY COMPLETE PROFILE 0 COMMENTS : zI0I1n11 Retal IResearch SINGLE - TENANT OUTLOOK Marcus&Nillicl1ap 2011 Outlook SINGLE—TENANT BUYERS ANTICIPATED TO BE LESS RISK-AVERSE IN 2011 Recent retail sales,excluding autos and gas,outperformed industry expectations by rising slightly above their pre- recession peak, signaling growing consumer confidence heading into 2011. The correction in consumer spending has largely run its course, and the resumption of private-sector job gains, along with the first-time homebuyer tax credit, boosted year-over-year retail spending,especially for big-ticket items.Electronics retailer Best Buy,for instance,reported a 60 percent jump in earnings during the third quarter.With the economy strengthening and payrolls forecast to expand in the coming months,consumer confidence with continue to grow,supporting a more substantial uptick in retail spend- ing through the holiday season.Consumers will remain cost-conscious,though,until housing market challenges subside. With little improvement expected in suburban housing conditions for a while longer,Walmart and Target will modify growth strategies by focusing on the urban grocery arena.Dollar stores,meanwhile,will deploy capital obtained during the recession to expand market share,opening in areas where rents previously were too high to pencil out. Single-tenant net-leased properties with national-credit retailers will remain the most sought-after deals as high-net- worth individuals and well-funded REITs compete for acquisitions.Unimpressive returns offered by alternative invest- ments and ongoing stock market uncertainty continue to heighten private buyers'appetite for low-risk,corporate-backed assets.Cap rates for these deals have already compressed 50 basis points this year.Yields will tighten further in 2011 but should stabilize by midyear as returns approach pre-recession levels.Lower cap rates and a shortage of high-quality as- sets listed will expand acquisition targets for many buyers,and properties leased to well-known franchisees will gamer more attention and clear the market faster.Cap rates for these assets will average 50 basis points to 150 basis points above those for best-in-class investment-grade deals,depending on the financial strength of the guarantor.Looking ahead,new accounting standards proposed by the Financial Accounting Standards Board could impact the single-tenant sector sig- nificantly by requiring lease liabilities to be accounted for on corporate balance sheets.If approved,the standards would likely influence businesses'decisions to buy or lease real estate. SINGLE-TENANT RETAIL MARKET OVERVIEW 7.9%cap rate Drugstores: Major drugstore chains will slow new-store openings to focus on improving down 20 sales at existing locations.Walgreens, for instance,is currently remodeling 5,500 stores to basis points better align its product offerings with consumers' bargain-seeking spending patterns. 7.8%cap rate Quick-Service Restaurants:Fast-food chains will continue to offer diverse value menus to down 30 draw customers.As more individuals return to work,competition for morning commuters basis points will intensify,resulting in more quick-service establishments that offer breakfast items. 3Qo9-3Q10 8.9%cap rate Casual Dining: Stronger job growth will gradually increase restaurant visits a next year, no change at while the Small Business Jobs Act will provide some financial relief for struggling opera-. � t points tors,easing the pace of closures.Given the level of diversity among operators within the 3Qo9-3Q10 industry,though,cap rate trends vary widely by location and strength of creditworthiness. 9.1%cap rate Discount Stores:Dollar store chains continue to benefit from the shift in consumer spend- nochangem ing toward greater affordability. Major chains will extend expansion efforts into 2011 to basis points capture greater market share,as well as increase private-label offerings that provide higher profit margins. 8.1%cap rate Convenience Stores/Gas Stations: Convenience stores and gas stations will continue to no change it perform well,especially as stronger job gains increase daily traffic volume.Like most other btsis 3Qo93 i points retailers,gas stations also will modify in-store product offerings to attract consumers. DOLLAR STORES Dollar Stores Benefit from Long-Terns Shift Toward Discounts Dollar Store Sales Trends Cost consciousness will benefit discount retailers even as the economy • $120 Median Price per Square Foot 10% strengthens, as a significant share of consumers experienced lost jobs,wage 0 -RAverage Cap Rate cuts or reduced hours through the recession.Both Dollar General and Family f a,,,�,._.,< . Dollar have posted solid same-store sales since mid-2008. As such, leading � 5803 51o0Ib s% 4 extreme-value retailers will continue to expand in 2011,and many will broad- s% n en their lines of private-label offerings in an attempt to generate higher profit g ; margins_Family Dollar will bolster its new-store openings by 50 percent in fis- c $60 7% r cal 2011 to 300 units and overhaul between 600 and 800 existing locations.The s company also plans to add 70 private-label food items to capture a share of $40 # 6% grocery market sales.Dollar General,meanwhile,will open 600 sites in 2010,a 06 07 08 09 3Q10* .Trailing pace of growth the company expects to maintain over the coming years. Soo 12-Month urces=Marccusus Period &Mlllicnap Research Services,Costar Group,Inc. Faced with a shortage of other high-quality, single-tenant, net-leased listings, more investors have returned to seeking dollar store assets, driv- ing year-to-date dollar store deals to above the level recorded in 2009.Dollar store cap rates currently average 9.1 percent, though properties in second- ary markets or less desirable locations can trade above 9.5 percent.Given the abundance of dollar stores on the market,cap rate compression will be mod- est at best in 2011 as sellers compete for buyers.The median price for these properties climbed 4 percent through the first three quarters of 2010 to$101 Monthly U.S. Retail Sales, per square foot. Excluding Auto and Gas $280 BIG-BOX RETAIL Long-Tern!Growth Models Geared Toward Smaller, Urban Sites Wo $255 Big-box retailers continue to gear expansion efforts toward smaller for- - $230 mats in major urban markets,reversing a long-term trend of building in the suburbs.Walmart and Target both plan to shrink the size of future stores to • $205 allow for greater access into high-barrier metros. Target will open its first ` urban prototype in Seattle in 2012,with plans to expand in 10 other markets, ;180 1 02 03 04 05 06 07 08 09 10* includiiig San Francisco and Baltimore,over the next several years.The new `Through September formats will range in size from 60,000 square feet to 100,000 square feet,down So:vices.Marcus&Mstlichap Research Services,U.S.Census Bureau - from the current 125,000-square foot to 180,000-square foot layouts.Walmart also will roll out an aggressive urban expansion strategy,introducing a floor plan around 20,000 square feet, a fraction the size of its Supercenter stores. Both Target and Walmart will increase their efforts to expand grocery sec- tions and capture produce-related revenue, which has fast become a source of competition as consumers prepare more meals at home.Greater emphasis on produce from these nontraditional grocers will increasingly dilute market share from traditional supermarkets. Drugstore Sales Trends Sales volume involving big-box properties climbed 15 percent year to Median Pric.per Square Foot date,as investors acquired vacant sites for re-configuration.Primary markets • Saoo —Average Cap Rate in California and the Northeast account for a sizable share of recent closings, 8 but sales are fairly dispersed across most primary markets. Cap rates vary b 53so $% o by location,averaging from the mid-8 percent range for sites near shopping centers to above 10 percent for stores in secondary markets. n $300 a u A 5250 6% a DRUGSTORES Drugstores Slow New-Store Openings to Focus on Operations a $Zoo 06 07 08 09 3Q10* $% Major drugstore chains will decelerate new-store openings to focus on •Sources: Marcus ft Period renovating existing locations,optimizing product assortments and enacting Sources_Marcus ft Mitlichap Research Services,Costar Group.Inc_ loyalty programs. tih'algreens will open fewer than 250 stores in 2011, after debuting 500 stores in 2010,as well as acquiring 258 Duane Reade stores,25 Snyder's Drug Store locations and dozens of Eaton's Apothecary sites.The company has shifted its strategies toward remodeling, with 5,500 locations under renovation at a cost of$50,000 per establishment.CVS also will slow Marcus Sr Millichap♦Single-Tenant Research Report page 2 store openings and pursue rival buyouts,with plans to acquire 200 indepen- dent pharmacies over the next two years. Facing greater competition from convenience stores, grocery chains and discount retailers, major drugstores Quick-Service Restaurant Sales Trends will expand product offerings and amenities to drive traffic and same-store t�Median Price per Square Foot y sales.Walgreens will increase the number of stores that sell alcohol and CVS $soo ,+Mveiage Cap tease will introduce DVD rental kiosks, while both Rite Aid and Walgreens will A 5450 a launch customer loyalty programs. N .r,r ''� ro At the height of the recession, drugstore sales retreated due to equity a 5400 _. '_ 75 erosion removing a large share of 1031-exchange buyers.With more investors pursuing low-risk investments, however, year-to-date closings have risen 6 d 5350 6% A percent from the same period in 2009. As store openings ease in the corn- a , I ing years, drugstore deal flow may subside as fewer builder-initiated deals ab 07 0a 0v a 5% emerge.Assets sold thus far in 2010 1 posted a median price of$316 per square •ltafling,z Month Period foot,down 3 percent from year-ago levels,while cap rates have compressed -'Racer Marcus Et 12-Month MIllichap Research Services,CoStar Grcup.Inc. 30 basis points year to date to the mid- to high-7 percent range. QUICK—SERVICE RESTAURANTS Fast-Food Chains Compete for Early Morning Comnniters Quick-service restaurants will outperform the food industry as a whole in 2011 as consumers continue to favor bargain-priced eateries.Through the downturn,many chains sustained customer visits by aggressively marketing new products while expanding their value menus and introducing concepts Convenience Store/Gas Station Sales Trends geared toward greater value.Taco Bell,for instance,debuted a$2 Meal Deal 0 $300 »MedianPriceperSquare Foot 9 Average Cap Rate allowing consumers to purchase three items for$2.Fast-food operators will 2 maintain diverse menus to drive traffic, but competition will center on the it, $Y75 _ 8% < morning meal market.During the first half of 2010,quick-service chains offer- - ing breakfast items recorded a 2 percent increase in morning traffic from one o. 5250 • 7% year earlier.This trend should intensify as job gains help increase morning 7. $225 6% commuter counts. Fast-food deal flow has accelerated 15 percent year to date, driven by d strong buyer demand for predictable cash flows and lenders' willingness to $200 06 07 08 09 5% I II3— finance assets below$2 million.With buyers preferring fast-food chains,cap -Trailing iz•Nanth Period rates fell 20 basis points to 7.8 percent during the first three quarters,though -ounces:Marcus&Miliichap Research Services.CoStar Group.Inc. assets in tertiary areas or those leased to less creditworthy franchisees still trade with initial yields above 8 percent.The median price for fast-food assets climbed 5 percent in deals made so far this year, after falling more than 10 percent in 2009. CONVENIENCE STORES/GAS STATIONS Convenience Stores/Gas Stations Expand Product Lines to Rely Less cm Gas Traffic Casual Dining Restaurant Sales Trends Supported by resumed job creation and less volatile gas prices,the aver- $350 Median Price per Square Foot 10% age number of monthly convenience store visits rose through the first half of 3 R--Average Cap Race 2010. This trend will persist through 2011 as job growth accelerates. While e -_.-- 9% < sales will grow in step with firming economic conditions,convenience stores 3 5300 m and gas stations will continue to improve product offerings in an effort to rely S. $250I 8% o less on gasoline sales as the primary customer draw. Quick-service chains such as Quizno's,for instance,are teaming with convenience stores/gas sta- $200 „"'4 7% iat t lions to operate food-service sites, while Redbox has inked agreements withI.several convenience stores in the Northeast,Southeast and Midwest. 3 $150 06 07 08 1 3Qt0' 6% With fewer owner-users acquiring convenience stores/gas stations,sales lradrrrq r2 Nonni Period velocity has fallen 16 percent so far this year.This pullback can be attributed Sources:Marcus&Millichap Research Services,CoStar Group.Inc- + partly to challenges securing small business loans. With the recent passage - of a small business lending bill,however,owner-user sales could strengthen in early 2011. Cap rates for convenience stores/gas stations have stabilized in the low-8 percent range,holding the median price flat on a year-over-year basis at$203 per square foot. page 3 Marcus&MiiLichap♦ Single-Tenant Research Report I CASUAL DINING RESTAURANTS Stronger Job Gains to Increase Restaurant Visits in 2011 Marcus&M illichap Payroll expansion and improving consumer confidence have moderated declines in restaurant traffic.While still-soft restaurant sales and store visits NATIONAL RETAIL GROUP will continue to pressure the industry into early 2011,re-employed consum- ers will resume eating meals away from home. As a result, the rate of store Visit www.NationalRetailGroup.com or call:Al an Pontius closures should ease considerably next year, particularly among the hard - Managing Managing Director hit independent restaurant segment, where net store closures eclipsed full- National Retail Group service chain losses by a ratio of nearly 9-to-1 earlier in 2010.In addition,the Tel:(415)963-3000 recently passed Small Business Jobs Act will help struggling operators make apontius@marcusmillichap.com necessary investments and payments to keep from shuttering. The volume of space left vacant through the downturn,however, will allow expanding independent restaurants,national chains and startups to lease existing sites at attractive rents.While the near-term operating climate will remain challeng- ing, the restaurant industry should demonstrate greater stability in 2011 as employment strengthens,spurring more frequent restaurant visits. National restaurant sales volume has held relatively flat in 2010, after falling more than 20 percent in 2009.Stabilization has been fueled by owner- users acquiring vacant locations in all-cash deals. Even as the economy im- proves and small business loans become more accessible,lenders will likely exercise increased scrutiny when underwriting and evaluating a restaurant's financial standing. Transactions will continue to get done throughout the country,but the Chicago, Atlanta,Los Angeles and New York City markets will account for a sizable share of deals as national chains and restaurateurs target premier areas for expansion. With economic conditions on the mend, cap rates for restaurant properties in core metros and for chains with strong balance sheets have held flat year to date in the high-8 percent range. Cap rates in tertiary locations will remain well above historical averages,however, until stronger job growth can improve restaurant performance.Nationwide, the median price for casual dining establishments decreased just 4 percent year over year to$197 per square foot,after falling 12 percent one year earlier. RECENT SALES HIGHLIGHTS Marcusfs,%Mitlichap Sales Price Cap Property Name City,Slate Price per sq.Ft. Rate Real Estate Investment Services Lowe's Shippensburg,PA $17,550,000 5103 8.3% Walgreens Hickory,NC $5,838,926 $394 7.5% Prepared and edited by Pep Boys Staten Island,NY $5,775,000 $326 7.7% :!Michael L.Brown Research Analyst Circle K Peoria,AZ $3,383,333 $967 7.5% Research Services Jack in the Box Palm Springs,CA $1,795,960 $681 7.5% For information on national Denny's Palmdale,CA $1,760,000 $324 8.8% retail tends,contact Buffalo Wild Wings Colorado Springs,CO $1,552,000 5272 7.3% John Chang Vice President,Research Services Advance Auto Parts Franklin,IN $1,461,058 5239 8.4% Tel:(602)687-6700 ext.6803 Arbys Ocoee,FL $1,451,000 $609 7.5% lohn.c angmarcusmi lichap.com Taco Bell Folsom CA $1,200,000 5522 73% Burger King Eloy,AZ $1,020,000 $313 8.1% Price:$150 Easy Trip Pittsburgh,PA $917,000 5381 9.2% 7-Eleven Los Angeles,CA $850,000 5409 6.4% C Marcus&Millichap 2010 w-ww_MarcusMllichap.com Dollar General Eagleville,TN $787,000 586 9.6% The offeeniteft«seh.eedv.dtis nvert as obamedfea.swam:kraal In Fr Meat&Eervyeffnt.rsaak babtoa mom*fro Icompkfrarfarrlia+;braver.Nor rarraldiai warmly orgwv.akc thierm or 11gid.myth.Bade es b doe orthuocy a s rOithelisy of sse;n`anriae co.s.sed.eean.tare Md crud mrpt neat grantlh b odew4leteeatrg ern ally alja+trA quarterly,month Sala dote drdam.eactio a M.Kd a 1360,00D ai✓*,mime atl eroarr wad.Swum blwtas 3 mdbd7 Rex+':Snaee5 aw ns cf Sawecs atanSto.vtSemn.Cato CrumpCrumptae:,ddaogeeerd.cws mummy. irearnad'wrd Coma of oplin Ceana Red C ddi^ 'cee,no ono "'� 1 ' '-1 AVG NNN CAP Rate 9.0%,our data indicates a stabilizing market. $1 invested in Walgreens beat $1 invested 10.00% in technology superstar Intel by nearly two Cap rates differed only slightly between the times, General Electric by nearly five times, 9.00% major dollar store tenants. Dollar General re- and Coca-Cola by nearly eight times,and the 800'/. corded an average cap rate of 9.53% while general stock market(including the NASDAQ Family Dollar was at 9.48%.This indicates that stock run-up at the end of 1999) by over fif- 700% cap rate fluctuations were the result of sec- teen times"(Collins). e.00v. - - - -- - tor wide influences rather than tenant spe- cific ones. It should also be noted that many Walgreens continues to perform today.Wal- 500% new dollar stores are to be structured as NNN greens reported an increase of 9.5%to $16.4 2001 2003 2005 2007 2009 leases,a change from the previous double net billion in Q1 2010 sales over the prior year, standard. The new lease structure and low while second quarter sales increased 3.1%to Deal flow of single-tenant net lease proper- price point will likely drive investor demand $17.0 billion. First half year sales rose 6.1%, ties has stabilized during 2010 as economic and may result in lower cap rates. totaling $33.4 billion. Prescription sales were conditions have improved. Buyers view net the dominant factor, rising by 10%and 3.2% lease investments as reasonably safe during In its fiscal year ending Jan.29,Dollar General from the year prior to account for 66.2% and all economic climates and thus their demand observed a 9.5% rise in sales at stores open 63.3%of sales in the first and second quarters remains relatively stable.Due to encouraging at least a year,an increase from 9%the previ- respectively. economic data and the return of 1031 buyers, ous year and the best showing in the sector. cap rates have begun to stabilize.Average net Fourth quarter sales for Dollar General rose If a NNN investor cannot get their hands on a lease cap rate for 2010 year-to-date is 8.10%, 7.5%,a decline from 9%last year. Family Dol- Walgreens store,there are other attractive op- only slightly up from 8.00% in 2009. In con- lar has witnessed a similar trend, its most re- tions in the Pharmacy arena.CVS net revenues trast, cap rates rose from 7.10% to 8.00% in cent quarterly sales rose 3.6% compared with increased $11.8 billion in the three months 2008-09.It should be noted that a major issue 6.4%a year ago.Only Dollar Tree bucked the ended March 31, 2010, a 2.6% increase over in 2010 will likely be a lack of quality,well-lo- trend,observing a same store sales increase of the same period in 2009.For an investor who cated properties and that may serve to further 6.6%in its most recent period,compared with likes to take on risk there is Rite Aid,who has compress cap rates as investors target what 2.2%a year earlier. reported negative growth year to date. little becomes available throughout the year. As a sector,2010 Pharmacy cap rates increased Pharmacy but at a reduced rate. The slight increase is Dollar Stores likely driven by the rising cap rates for Rite Aid Pharmacy tenants remain one of the most properties and the fact that there was an over- Dollar stores have been one of the prime ben- stable sectors in the industry.The creditwor- supply of Pharmacy properties on the market eficiaries of the economic downturn. While thiness and lease terms for pharmacy tenants The average Pharmacy cap rate for Q1 2010 many other retail chains closed stores, dollar drive much of the demand for these net lease was 8.20%, a 50 bps rise from the 2009 aver- stores underwent unprecedented expansion. properties. Walgreens highlights this attrac- age of 7 70%,However,this 50 bps increase is Dollar General Corp., the largest chain with tive sector:considered by many the gold stan- less than the 80 bps jump in 2008-2009,when more than 8,800 stores,plans to add 600 more dard of NNN properties. cap rates moved from 6.90%to 7.70%. this year. Family Dollar and Dollar Tree, the next two largest chains with 6,600 and 3,800 AVG Pharmacy CAP Rate Unlike dollar stores, cap rates for individual locations respectively, both plan on opening Pharmacy tenants have ranged widely with 200 or more new stores this year. 1000% some certain concepts viewed more favor- 000% ably by investors of real estate as well as eq- AVG Dollar Store CAP Rate uities. Walgreens posted an average cap rate 1000% — — e.00=u of 7.70%, easily the lowest of the group and 7.DD� equal to Pharmacy cap rate averages in 2009. 8.0D% Given their lower credit ratings, it is not sur- f, 6.00% prising that CVS and Rite Aid had higher aver- age cap- - age cap rates in Q1 2010,8.55%an 9.65%re- 5.00% 7.00°b 200, 2003 2005 2007 2009 spectively. Although Walgreens remains the star of this sector,the pause in expansion and e°°% -- -- Jim Collin's book Good to Great, a New York ensuing lack of product may serve to drive 5.00% Times #1 best seller and one of the most rec- cap rates lower. CVS in particular may benefit 2004 2006 2008 200,0 ognizable business books of all time, high- as its fortunes rise on Wall Street. Real estate lights Walgreens as one of only eleven For- investors show a growing appreciation for the Dollar stores tend to be located in second- tune 500 companies to ever go from good CVS lease, which has rent increases (unlike ary and tertiary markets and carry higher cap to great. According to Collins,this requires a Walgreens) and a growing list of stores locat- rates when compared to pharmacy,bank,and Fortune 500 company to be in business for an ed in dense urban markets. These differences QSR properties.As we come to the close of the extended period while posting positive gains highlight the ever changing competitive en- second quarter of 2010, cap rates for dollar before suddenly outperforming the market vironment and investment opportunities as- stores have averaged 9.50%, a slight increase by three times over a 15-year period. sociated with the Pharmacy sector. from 9.20% in 2009. However, compared to 2008-09, when they jumped from 7.40% to "From December 31, 1975,to January 1,2000, .;w usr 3i: ltKf x f� a,��"��`4ez' V,71,:,:.:2;;W::;,/,`L,.: CALKAIN COMPANIES, INC. WASHINGTON DC I FLORIDA MARYLAND ♦w 01 (D 0 N Lo d h N N O = min .73 Ca I MN • ;L i. 10 IMP a v ! _ Cl ell r,- Cn al 11) IIII I ICI) OW • CO E ■- A) Ii -. a S' 4). u At, Z O H N J Q O CO co CI Ln in LL X ww m m o c ry O S Q ' O •a m W. a m r Lu 0 w 03 ow o H o °ate o Oi y � miammumms o W 0 0 N J MI C _..i W U: ni > rn cc so V O r 0 0 N w 0 S4 c: iv • W 0 a 0 al Vi 4 aCjt W w w 0 CLERK TO THE BOARD PHONE (970) 336-7215 E 4226 (9 FAX: (9700) 35252-0242 WEBSITE: www.co.weld.co.us ' 915 10TH STREET P.O. BOX 758 CGREELEY, COLORADO 80632 COLORADO July 25, 2011 MILLIKEN INVESTMENTS LLC 9498 DEVILS HEAD DR PARKER, CO 80138 Parcel No.: 105912253001 Account No.: R6777713 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 28, 2011, at or about the hour of 2:15 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Centennial Center, First Floor Hearing Room, 915 10th 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, 2011, and mailed to you on or before August 12, 2011. 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. 2011-1835 \4 •� � wl lkhk7 AS0079 -0'3 MILLIKEN INVESTMENTS LLC - R6777713 Page 2 Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION Esther E. Gesick Deputy Clerk to the Board cc: Christopher Woodruff, Assessor 2011-1835 AS0079 Donna Bechler From: Courtney Anaya Sent: Tuesday, July 26, 2011 11:42 AM To: Esther Gesick Cc: Donna Bechler Subject: FW: Parcel Number R6777713-- -Shut atmanio Their hearing was scheduled on the 28th at 2:15 From: Wade Melies Sent: Tuesday, July 26, 2011 10:57 AM To: Courtney Anaya; Charles Jack Subject: Parcel Number R6777713 FYI From: Moore, Debbie fmailto:Debbie.Moore@duffandphelDs.coml Sent: Tuesday, July 26, 2011 10:47 AM To: Wade Melies Subject: Parcel Number R6777713 Please accept this email as our request for Administrative Denial on the Account Number R6777713, located at 1740 E Broad Street. I understand by requesting this,the assessor will continue to review our appeal documentation submitted on the subject account. If there is any additional documentation needed, please contact me as soon as possible. Thank you, Debbie S c�,6.4 cLus Debbie Moore Senior Associate, Specialty Tax , C o o� ' T +1 972 463 5540 17)a 3 -- - (col77 M +1 214 681 4905 F +1 214 736 1757 A (07-17—1 / 3 Z Da it �^U Duff& Phelps, LLC - 3701 West Plano Parkway C� n Q .A id.. 1�e Suite 100 tr) -aUL... au-Li/4 Plano, TX 75075 debbie.moore@duffandphelps.com --2M¢ , v Pc"-ict- T AL) www.duffandphelps.com Au ;L This email is confidential and subject to important disclaimers and conditions, including those regarding confidentiality, legal privilege and certain legal entity disclaimers, available at http://www.duffandphelps.com/disclosure. Circular 230 Disclosure: Any advice contained in this email 1 Hello