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HomeMy WebLinkAbout20111857 6 CLERK TO THE BOARD c PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 P. O BOX P. O. BOX 758 GREELEY, COLORADO 80632 COLORADO August 3, 2011 MC DONALDS CORP C/O ASPEN FOOD SERVICE 1822 SKYWAY DRIVE UNIT N LONGMONT, CO 80504 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT#: R5610186 PARCEL#: 1 31 31 0100034-SC-2 L2 STAR CENTER MINOR SUB EXC 2 PARCELS DEEDED TO HWY DEPT 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 $2,058,000 $2,058,000 c-r +)@(4// 1 8-S-c?o// 2011-1857 AS0079 MC DONALDS CORP - R5610186 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 2011-1857 AS0079 MC DONALDS CORP - R5610186 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 CONSULTUS ASSET VALUATION INC 68 INVERNESS PLACE EAST#205 ENGLEWOOD, CO 80112 2011-1857 AS0079 Jul 06 11 06:57a Koenig 303-652-0821 p.1 prg t�N 1�t -Cti NOTICE OF DETERMINATION q:1S 7429 Christopher M.Woodruff Date of Notice: 6/22/2011 Weld County Assessor Telephone: (970) 353-3845 or (720) 652-4255 1400 N 17th Ave Fax: (970) 304-6433 Greeley, CO 80631 E-mail: appeals@co.weld.co.us www.co.weld.co.us Office Hours: 8:00 AM - 5:00 PM SCHEDULE/ACCOUNT NO. ' TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION F15610186 2011 2341 SC-2 L2 STAR CENTER MINOR SUB EXC 2 PARCELS DEEDED TO HWY DEPT cc 10863 W I-25 FRONTAGE RD,WELD ili MC DONALDS CORP C/O ASPEN FOOD SERVICE y 1822 SKYWAY DRIVE UNIT N ¢I LONGMONT,CO 80504 w' a. a. a ASSESSOR'S VALUATION • PROPERTY CLASSIFICATION ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER REVIEW REVIEW • COMMERCIAL 2,058,000 2,058,000 TOTAL $2,058,000 $2,058,000 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05- The law requires that all of 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 refe ation. Post-its Fax Note 7671 Dat,.//. W s► From KOe,e.t6kr. ro. �.r/ vv <>7w Gam/ co. Co./Dept.Phone# Phore A Fax 4 Fax# 2011-1857 Jul 06 11 07:02a Koenig 303-652-0821 p.1 Q'O APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 1 through August 5 at 915 10th 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 101h 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. li you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days O1 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.O. Box C (303) 866-5880 Greeley, Colorado 80632 www.dola.colorado.gov/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 fi"ling 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. 1 PETITION TO COUNTY 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 property pursuant to § 39-8-106(1.5), C.R.S.) $ 1, 3c,2, cco What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) Assessor's value does not reflect market. Owner's astimate of Value: s_ SL L coc) I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein andachments hereto are true and complete. 3u3 77C'=L'12o -]NI I Signa Date r (. \ Telephone Number 15-DPT-AR PR 207-0B/11 84636906 1016' Attach letter of authorization signed by property owner. May 1711 03:47p Koenig 303-652-0821 p 4 GAD May. 1 ]. 2011 9:26AM ND 0384 P. 3 APPOINTMENT OF AGENT DATE TO WHOM IT MAY CONCERN: AGENT: Gansu Rua Asset Valuation,inc. 88 Inverness Piece East 11206 Englewood,CO 80112 Fax: (303)770-2430 Mono:(303)770.2420 Consultus Asset Valuation,inc.is authorized to represent iMcDona!ds Corp. In property tax value'on matters for the years 2011 through 2012. Please contact Consultus regarding all property tax issues. The properties are Indicated below: COUNTY SCHEDULE NO. ADDRESS • Weld 856101.60 Hlvy l l e&I-25 -/W9 27 Employer ID#or Socla!Scour y Number .5/777 (sgnetere) / 7 / Date Punted 6/.!!N-j k» Title EW,,22fi"-- company Namo Maoenalda torn Phone No. .30.3 vcs'L— iy 6 .,; Subscribed and srvam hear emethta I I dapof Rn'Lt ,2Di�, Mycommits/on explresC`/�l`A 3CI� . •�e-�.•,•..„- - v • yiN�TA R �j a.Lt LC LCU(_-k - • )3 Notary Public - N•.'o(/ G ,• O; KOEAt-WE-CO1 9TF CO s ct:-O t CLERK TO THE BOARD PHONE (970) 336-7215 EXT 4226 FAX: (970) 352-0242 WEBSITE: www.co.weld.co.us ' 915 10TH STREET P.O. BOX 758 C. GREELEY, COLORADO 80632 COLORADO July 25, 2011 MC DONALDS CORP CIO ASPEN FOOD SERVICE 1822 SKYWAY DRIVE UNIT N LONGMONT, CO 80504 Parcel No.: 131310100034 Account No.: R5610186 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 29, 2011, at or about the hour of 9:15 AM, 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. .1I )(1) p.t�h .rte. 2011-1857 AS0079 MC DONALDS CORP - R5610186 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 thtL Esther E. Gesick Deputy Clerk to the Board cc: Christopher Woodruff, Assessor CONSULTUS ASSET VALUATION INC 68 INVERNESS PLACE EAST#205 ENGLEWOOD CO 80112 2011-1857 AS0079 Esther Gesick From: Courtney Anaya Sent: Wednesday, July 27, 2011 8:47 AM To: Donna Bechler Cc: Esther Gesick Subject: FW: McDonalds stips and Administrative denials Attachments: 20110727082725839.pdf Hi Donna, Here are two more Stipulations and a request for Admin Deny on two. They were scheduled on the 29th at 9:45. Thanks! Courtney From: Wade Melies Sent: Wednesday, July 27, 2011 8:44 AM To: Courtney Anaya; Charles Jack Subject: FW: McDonalds stips and Administrative denials 2 stips 2 Admin deny From:jletman@amail.com jmailto:jletman@gmail.coml On Behalf Of Jason Letman Sent: Wednesday, July 27, 2011 8:40 AM To: Wade Melies Subject: McDonalds stips and Administrative denials Wade, As we discussed, I'm attaching the stipulations for two of the three McDonald's properties. Their schedule numbers are R1918302 and R4636906. We have two other properties scheduled for hearing on Friday, for which we would like to request administrative denials. They are schedules R2803086 and R5610186. Please let me know if you have any questions. Thank you, Jason Forwarded message From: <savin@consultus.biz> Date: Wed, Jul 27, 2011 at 6:27 AM Subject: mcdonalds stips To: Jason <jletman@consultus.biz> This E-mail was sent from "RICOH" (Aficio MP C2500). 1 • PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use Only 1313 Sherman Street, Room 315 Phone: (303)866-5880 • Denver, Colorado 80203 Fax: (303) 866-4485 Docket No. Fee: Y N Check/Credit Card# Date: 8/24/2011 o F N Property Owner: McDonalds Corp MCDO-WE-001 Subject Property: 10863 W. 1-25 Frontage Rd., Weld Street Address City Schedule Number(s): R5610186 Attach separate sheet if necessary Appeals the decision of the Weld 0 Board of Equalization pp O Board of Commissioners Dated: 8/3/2011 County O State Property Tax Administrator This Appeal concerns: iOValuation ❑Refund/Abatement O Exemption OState Assessed Tax Year: 2011 The subject property is currently classified as: O Agricultural 0Commercial °Exempt O Industrial °Mixed Use ❑Natural Resources ❑Oil &Gas [0 Personal ❑Possessory O Producing °Residential O State Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $2,058,000 Petitioner's estimate of value: $1,362,000 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: ['Petitioner will be present at the hearing 0Petitioner will appear by telephone 0 Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5880 ❑Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) p Petitioner would like to appear by video conference Petitioner must contact the Board at 303-866-5880 at least 20 days in advance of the scheduled hearing to confirm availability of video conference equipment If the property owner is an entity,it must appear under the representation of an attorney licensed in Colorado except as follows. A closely held entity may be represented by an officer of the entity as long as the amount in controversy does not exceed$10,000,exclusive of costs,interest or statutory penalties. A closely held entity can have no more than three owners. See Section 13-1-127,C.R.S. A closely held entity that will be represented by an officer of the entity must provide a letter to the Board with this petition stating that It has no more than three owners and that the tax amount at issue does not exceed$10,000.A trust filing a petition after 12/31/2010 must be represented by an attorney and must pay a$101.25 filing fee. Filing Fee: q None Petitioner is appearing pro se (self-represented) and has not fled more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). ❑ $ 33.75 Petitioner is appearing pro se (self-represented)and has filed more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). P $101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property Assessor's value does not reflect market. CL rnnlw..*;c H v15 C L � G4 ASR 00//- I I .14, -it Required attachments to this form: 0 Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial 0 Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: 0 A notarized Letter of Authorization if an agent will be representing Petitioner 0 A list of names, last known addresses and telephone numbers of co-owners or parties directly interested in the subject property if applicable. ----------------- Certificate of Service I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to: Fl Board of Equalization Weld o Board of Commissioners County ❑State Property Tax Administrator at the following address: 915 10th St., P.O. Box 758, Greeley, CO 80632 on 8/24/2011 • Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/24/2011 • Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8/24/2011 Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.) Petitioner's Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 39-8-1091 a�isy Sign r of Agent ® or Attorney O Signature of Petitioner Jason Letman c/o Consultus Asset Valuation Gary Koenig Printed Name Printed Name 68 Inverness Ln. E. #205 1822 Skyway Dr., Unit N Mailing Address Mailing Address Englewood, CO 80112 Longmont, CO 80504 City, State, Zip Code City, State, Zip Code Telephone: 303-770-2420 Telephone: 303-588-8609 Daytime number E-Mail: jletman@consultus.biz E-Mail: Attorney Reg. No.: It is the Petitioner's responsibility to notify the BAA of any change of address. Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to completing this Petition Form. The Instructions and Rules are available on the Web at www.dola.Colorado.gov/baa or may be requested by phone at 303-866-5880. Jul 06 11 06:57a Koenig 303-652-0821 p.1 Drp . • j 4i-wL-cc-4 NOTICE OF DETERMINATION Christopher M. Woodruff Date of Notice: 612212011 Weld County Assessor Telephone: (970) 353-3845 or(720) 652-4255 1400 N 17th Ave Fax: (970) 304-6433 Greeley, CO 80631 E-mail: appeals@co.weld.co.us www.co.weld.co.us Office Hours: 8:00 AM - 5:00 PM • SCHEDULE/ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION! PHYSICAL LOCATION R5610186 2011 2341 SC-2 L2 STAR CENTER MINOR SUB EXC 2 PARCELS DEEDED TO HWY DEPT w MC DONALDS CORP 10853 W I-25 FRONTAGE RD,WELD z o DO ASPEN FOOD SERVICE ›. 1822 SKYWAY DRIVE UNIT N E I LONGMONT,CO 80504 a O 7. 2 ASSESSOR'S VALUATION IPROiERTY CLASSIFICATION ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER REVIEW REVIEW COMMERCIAL 2,053,000 2,058:000 TOTAL $2,058,000 $2,055,000 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05- The law requires that all of 2009 and the first 6 months of 2010 data be used to establish current values.We have considered all(3) three approaches to value in arriving at your current valuation. We have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39.8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The deadline for filing personal property appeals is July 2O. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refe ation. Pos₹-its Fax Note 7671 1),14/0 Ipa9es► 3 ($� From l-47;7E- 7.4 ≤C?A/1.."/ `C-Oe,r4Li Co./Dept. Go. Phone# Phone A u �- Far# Fa c , p CLERK TO THE BOARD PHONE (970) 910) Ext.2 4226 Kit FAX: (970). 3 OX 758 P. O. BOX 758 GREELEY, COLORADO 80632 COLORADO August 3, 2011 MC DONALDS CORP CIO ASPEN FOOD SERVICE 1822 SKYWAY DRIVE UNIT N LONGMONT, CO 80504 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT#: R5610186 PARCEL#: 131310100034-SC-2 L2 STAR CENTER MINOR SUB EXC 2 PARCELS DEEDED TO HWY DEPT 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 $2,058,000 $2,058,000 2011-1857 AS0079 MC DONALDS CORP - R5610186 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 2011-1857 AS0079 MC DONALDS CORP - R5610186 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 CONSULTUS ASSET VALUATION INC 68 INVERNESS PLACE EAST#205 ENGLEWOOD, CO 80112 2011-1857 AS0079 May 17 11 03:47p Koenig 303-652-0821 p.4 fMa'y Ii. 2011 9:26AM Nu 0=84 P. 3 APPOINTMENT OF AGENT DAVE TO WHOM IT MAY CONCERN: AGENT: Consultus Asset Valuation,inc. 68 Inverness Place East#205 Englewood,CO 80112 Fax: (303)770-2430 Phone:(303)770.2420 Consultus Asset Valuation, no.is authorized to represent i4leDonads Corp. In property tax valuation maters for the years 2011 through 2012. Please contact Ccisultus regarding all property tax. issues. The properties arc indicated below: II COUNTY SCHEDULE NO. ADDRESS Weld R5610t99 [IV U9 61-26 act -/W1276 Employer ID#or Social Seouriy Number (Signrttom) Data a _ paw 17 �F � Title " company NBmB Mcpmales carp Phone No. ....%t.f.).3 G,cy'Z— 9s 6 .G sy., Subscribed and srvambeforemalhts 1 day of %t 201_L. My cammicslan Imp IAA igi I v` .@Q'.•• � •• •° � III • j. OTAfyi_ Notary Public = • ,p • . = KDEN-WE-001 -Na°. U.Bl1V e O0 t'dd OF GO\-O I • II' • I I I I` McDonald's Corporation 1__IL.1O 2915 Jorie Boulevard Oak Brook, IL 60523 Letter of Authority to Act in Matters of Property Taxation TO WHOM IT MAY CONCERN McDonald's Corporation hereby authorizes Gary and Sharon Koenig,as McDonald's Franchisees,the authority to file returns and applications,examine any records and discuss or appeal tax assessments to the appropriate authorities for the purpose of obtaining the property tax values relative to the following Colorado property owned,managed or controlled by this company. McDonald's Restaurant @ 10863 W.I-25 Frontage Rd.,Longmont BY: l A x,42 CX. a l it e !J TITLE: H-0 p.er-fy Tay, Vilck a p r DATE: 87 9&j c l Subscribed and sworn to before me .'s_,a6 day of Li� U1:6- 2011 No • ` .lic wnnr�wwn OFFICIAL SEAL JUDITH CARRINO NOTARY PUBLIC-STATE OF ILLINOIS MY COMMISSION EXPIRES:08/24/15 Hello