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Home My WebLink About20112143 BOARD OF ASSESSMENT APPEALS, Docket Number: 57966 STATE OF COLORADO 1313 Sherman Street, Room 315 Denver,Colorado 80203 Petitioner: STREAR FARMS CO, v. Respondent: WELD COUNTY BOARD OF EQUALIZATION. ORDER ON STIPULATION THE PARTIES TO THIS ACTION entered into a Stipulation,which has been approved by the Board of Assessment Appeals. A copy of the Stipulation is attached and incorporated as a part of this decision. FINDINGS OF FACT AND CONCLUSIONS: 1. Subject property is described as follows: County Schedule No.: R4800686 Category: Valuation Property Type: Commercial Real 2. Petitioner is protesting the 2011 actual value of the subject property. 3. The parties agreed that the 2011 actual value of the subject property should be reduced to: Total Value: $589,210 (Reference Attached Stipulation) 4. The Board concurs with the Stipulation. 1 //jj yy iO2-s-02,o/ , A �9 ORDER: Respondent is ordered to reduce the 2011 actual value of the subject property,as set forth above. The Weld County Assessor is directed to change his/her records accordingly. DATED AND MAILED this 9th day of November 2011. BOARD OF ASSESSMENT APPEALS CLII Diane M. DeVries I hereby certify that this is a true and correct copy of the decision of the Board of Asses ent Appeals. Q gaiwn baell/ Debra A. Baumbach 'Of CCV Cara McKeller Gs/ I SEAL Sri:\Ofr r 2 BOARD OF ASSESSMENT APPEALS STATE OF COLORADOSTAi. OF COLORADO Docket Number 57966 ED OF ASSESSMENT APPEALS Single County Schedule Number R4800686 2011 tdOT- )sit I: 42 STIPULATION (As To Tax Year 2011 Actual Value) Strear Farms Company, Petitioner, vs. Weld County Board of Equalization, Respondent. Petitioner and Respondent hereby enter into this Stipulation regarding the tax year 2011 valuation of the subject property, and jointly move the Board of Assessment Appeals to enter its order based on this Stipulation. Petitioner and Respondent agree and stipulate as follows: 1. The property subject to this Stipulation is described as: PT E2 16-3-67 2. The subject property is classified as Agricultural property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2011: Land $ 22,388 Improvements $566,822 Total $589,210 4. After a timely appeal to the Board of Equalization,the Board of Equalization valued the subject property as follows: Land $ 22,388 Improvements $566,822 Total $589,210 5. After further review and negotiation, Petitioner and County Board of Equalization agree to the following tax year 2011 actual value for the subject property: M:\Stipulations\BAA form for Stipulations.doc 1 R Land $ 22,388 Improvements $566,822 Total $589,210 6. The valuation,as established above, shall be binding only with respect to tax year 2011. 7. Brief narrative as to why the reduction was made: No value change was made. Taxpayer is stipulating to the original Notice of Value. 8. Both parties agree that a hearing has not yet been scheduled before the Board of Assessment Appeals. DATED this 6th day of October, 2011. Seen PQner(JorAftnet4 y my ttorney for espondent, Board of Equalization Address: Address: Marks Nelson vohland Campbell Radek LW SO " O K Streo 7701 College Blvd.,Suite 150 a � Overland Park,KS 68210 ; 5' (4. (f-06 2 2 Telephone: $t LV lit 6 &191 Telephone: q7D - 3 Sb 4000 KL?3 it/ i�t'Coun AssessorQrii≥ Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 Docket Number Stip-1.Frm M:\Stipulations\BAA form for Stipulations.doc 2 BOARD OF ASSESSMENT APPEALS, Docket Number: 57963 STATE OF COLORADO 1313 Sherman Street, Room 315 Denver,Colorado 80203 Petitioner: STREAR FARMS CO, v. Respondent: WELD COUNTY BOARD OF EQUALIZATION. ORDER ON STIPULATION THE PARTIES TO THIS ACTION entered into a Stipulation,which has been approved by the Board of Assessment Appeals. A copy of the Stipulation is attached and incorporated as a part of this decision. FINDINGS OF FACT AND CONCLUSIONS: 1. Subject property is described as follows: County Schedule No.: R5370386 Category: Valuation Property Type: Agricultural 2. Petitioner is protesting the 2011 actual value of the subject property. 3. The parties agreed that the 2011 actual value of the subject property should be reduced to: Total Value: $108,774 (Reference Attached Stipulation) 4. The Board concurs with the Stipulation. 1 ORDER: Respondent is ordered to reduce the 2011 actual value of the subject property,as set forth above. The Weld County Assessor is directed to change his/her records accordingly. DATED AND MAILED this 9th day of November 2011. BOARD OF ASSESSMENT APPEALS tea A `aa ` �:. : ;: Qz� 4 Diane M. DeVries I hereby certify that this is a true and correct copy of the decision of the Board of Assessment Appeals. @ Q.U/N9 bac hi Debra A. Baumbach Cara McKeller OF (SEAL, h \q -..• ' �ss>w 2 . • BOARD OF ASSESSMENT APPEALS STATE OF COLORADO Docket Number 57963 STATE OF COLORADO CD OF ASSESSMENT APPEALS Single County Schedule Number R5370386 2011 NOV -3 pH (: b STIPULATION(As To Tax Year 2011 Actual Value) Strear Farms Company, Petitioner, vs. Weld County Board of Equalization, Respondent. Petitioner and Respondent hereby enter into this Stipulation regarding the tax year 2011 valuation of the subject property, and jointly move the Board of Assessment Appeals to enter its order based on this Stipulation. Petitioner and Respondent agree and stipulate as follows: 1. The property subject to this Stipulation is described as: That Pt SW4SE4/SE4SW4/NW4SE4 E of RR 6-2-67 2. The subject property is classified as Agricultural property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2011: Land $ 6,620 Improvements $203,216 Total $209,836 4. After a timely appeal to the Board of Equalization,the Board of Equalization valued the subject property as follows: Land $ 6,620 Improvements $203,216 Total $209,836 M:\Stipulations\BAA form for Stipulations.doc 1 • 5. After further review and negotiation, Petitioner and County Board of Equalization agree to the following tax year 2011 actual value for the subject property: Land $ 6,620 Improvements $102,154 Total $108,774 6. The valuation,as established above, shall be binding only with respect to tax year 2011. 7. Brief narrative as to why the reduction was made: Changes were made to the value of improvements after a physical inspection of the property. 8. Both parties agree that a hearing has not yet been scheduled before the Board of Assessment Appeals. DATED this 6th day of October,2011. 41 ag Petitioner(s) or Attorne o n y ttorney for Respondent, Board of Equalization Address: Address: kitallionAldintrampbilladiditaC_ /0-0 u40 kcer_o MI Colin.! t+,ryd, •gin I . 0. Ciao( Overland Park,KS 68210 / t 3 - F00-2 Telephone: 8 t& q1![ (97$j Telephone:97d -3s 6-4160.3 x fet?y(6(o'� bn LA County Assessor- , tp uji Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 Docket Number Stip-1.Frm M:\Stipulations\BAA form for Stipulations.doc 2 BOARD OF ASSESSMENT APPEALS, Docket Number: 57964 STATE OF COLORADO 1313 Sherman Street, Room 315 Denver,Colorado 80203 Petitioner: STREAR FARMS CO, v. Respondent: WELD COUNTY BOARD OF EQUALIZATION. ORDER ON STIPULATION THE PARTIES TO THIS ACTION entered into a Stipulation,which has been approved by the Board of Assessment Appeals. A copy of the Stipulation is attached and incorporated as a part of this decision. FINDINGS OF FACT AND CONCLUSIONS: 1. Subject property is described as follows: County Schedule No.: R5371186 Category: Valuation Property Type: Agricultural 2. Petitioner is protesting the 2011 actual value of the subject property. 3. The parties agreed that the 2011 actual value of the subject property should be reduced to: Total Value: $149,217 (Reference Attached Stipulation) 4. The Board concurs with the Stipulation. 1 ORDER: Respondent is ordered to reduce the 2011 actual value of the subject property,as set forth above. The Weld County Assessor is directed to change his/her records accordingly. DATED AND MAILED this 9th day of November 2011. BOARD OF ASSESSMENT APPEALS Qbaiuy/ kni76 Diane M. DeVries I hereby certify that this is a true and correct copy of the decision of the Board of Assessment Appeals. Ho a t 1)Q.LtfM body Debra A. Baumbach Cara McKeller of COL SEAL -4:AssEsso 2 �I BOARD OF ASSESSMENT APPEALS STATE OF COLORADO Docket Number 57964 C7 CF ASSESSMENT PFEA!5 Single County Schedule Number R5371186 1D11 ROY-3 Pit I: 42 STIPULATION(As To Tax Year 2011 Actual Value) Strear Farms Company, Petitioner, vs. Weld County Board of Equalization, Respondent. Petitioner and Respondent hereby enter into this Stipulation regarding the tax year 2011 valuation of the subject property, and jointly move the Board of Assessment Appeals to enter its order based on this Stipulation. Petitioner and Respondent agree and stipulate as follows: 1. The property subject to this Stipulation is described as: SE4NE4 6-2-67 2. The subject property is classified as Agricultural property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2011: Land $ 3,919 Improvements $292,743 Total $296,662 4. After a timely appeal to the Board of Equalization, the Board of Equalization valued the subject property as follows: Land $ 3,919 Improvements $292,743 Total $296,662 5. After further review and negotiation, Petitioner and County Board of Equalization agree to the following tax year 2011 actual value for the subject property: M:\Stipulations\BAA form for Stipulations.doc 1 Land $ 3,919 Improvements $145,298 Total $149,217 6. The valuation, as established above, shall be binding only with respect to tax year 2011. 7. Brief narrative as to why the reduction was made: Changes were made to the value of improvements after a physical inspection of the property. 8. Both parties agree that a hearing has not yet been scheduled before the Board of Assessment Appeals. DATED this 6th day of October, 2011. ditgat Petitioner(s) or Atto ey ou y Attorney for Respondent, Board of Equalization Address: Address: uaa f�lnnn ynhMnd Camehall RMi LLC L U6 Solyketo 7701 College Mud,;ytn•15A P D. 110,c 7s W �o» Overland Park, KS 66210 'te/4y, � d'D 63 ?— Telephone: $L' GlV Vat Telephone: 4743 %1(3'c� County ssesso - n Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 Docket Number Stip-1.Frm M:\Stipulations\BAA form for Stipulations.doc 2 BOARD OF ASSESSMENT APPEALS, Docket Number: 57965 STATE OF COLORADO 1313 Sherman Street,Room 315 Denver,Colorado 80203 Petitioner: STREAR FARMS CO, v. Respondent: WELD COUNTY BOARD OF EQUALIZATION. ORDER ON STIPULATION THE PARTIES TO THIS ACTION entered into a Stipulation,which has been approved by the Board of Assessment Appeals. A copy of the Stipulation is attached and incorporated as a part of this decision. FINDINGS OF FACT AND CONCLUSIONS: 1. Subject property is described as follows: County Schedule No.: R5414886 Category: Valuation Property Type: Agricultural 2. Petitioner is protesting the 2011 actual value of the subject property. 3. The parties agreed that the 2011 actual value of the subject property should be reduced to: Total Value: $335,486 (Reference Attached Stipulation) 4. The Board concurs with the Stipulation. 1 ORDER: Respondent is ordered to reduce the 2011 actual value of the subject property,as set forth above. The Weld County Assessor is directed to change his/her records accordingly. DATED AND MAILED this 9th day of November 2011. BOARD OF ASSESSMENT APPEALS Diane M. DeVries I hereby certify that this is a true and correct copy of the decision of the j. (� Saturn bEle Board of Assessment Appeals. t/ Debra A. Baumbach of COL Cam McKellar p .. I ( SEAL t\ 7ItO ,1S9ESS. 2 / BOARD OF ASSESSMENT APPEALS STATE OF COLORADO Docket Number 57965 SGO G; TA EOF COLORADO PFckLS Single County Schedule Number R5414886 2011 R0`l -3 Ni 1: 1+2 STIPULATION(As To Tax Year 2011 Actual Value) Strear Farms, Petitioner, vs. Weld County Board of Equalization, Respondent. Petitioner and Respondent hereby enter into this Stipulation regarding the tax year 2011 valuation of the subject property, and jointly move the Board of Assessment Appeals to enter its order based on this Stipulation. Petitioner and Respondent agree and stipulate as follows: 1. The property subject to this Stipulation is described as: E2NE4 20-2-67 2. The subject property is classified as Agricultural property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2011: Land $ 10,134 Improvements $513,114 Total $523,248 4. After a timely appeal to the Board of Equalization, the Board of Equalization valued the subject property as follows: Land $ 10,134 Improvements $513,114 Total $523,248 5. After further review and negotiation, Petitioner and County Board of Equalization agree to the following tax year 2011 actual value for the subject property: M:\Stipulations\BAA form for Stipulations.doc 1 c" Land $ 10,134 Improvements $325,352 Total $335,486 6. The valuation,as established above, shall be binding only with respect to tax year 2011. 7. Brief narrative as to why the reduction was made: Changes were made to the value of improvements after a physical inspection of the property. 8. Both parties agree that a hearing has not yet been scheduled before the Board of Assessment Appeals. DATED this 6th day of October, 2011. Petitioner(s) or orney ount Attorney for Respondent, Board of Equalization Addr s : Address: Marks�Vellwn Vohiand Campbell Radetic LLC VSO "D >� tf 7701 College ma.,Suite ma P-D� 8.4 . 7r,,y? Overland Park,KS 66210 arenlwf/ C iJ 0)63 3 2 Telephone: 144 It& 1.7 Telephone: 470 3Sb —L(ppd )(43Qf6 �Q��R Coun 'sensor Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 Docket Number Stip-1.Frm M:\Stipulations\BAA form for Stipulations.doc 2 MdrksNeso e pyr : VOHLAND CAMPBELL 12ADETIC ,1 Certified Public Accountants and Business Consultants August 16, 2011 Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 RE: Owner Name: Butterball LLC Schedule/Account NO. Legal Description Assessor's Valuation Owner's Valuation R5370386 1135915 Cr $209,836 $157,377 R5371186 11359 15 CR $296,662 $222,497 R4273786 25258 46 CR $649,484 $487,113 R5414886 7900 20 CR $523,248 $392,436 R4286986 25520/25728 40 CR $1,288,182 $966,137 R4287186 25778 40 CR $822,874 $617,156 R6342086 20931 10 CR $883,428 $662,571 R0090687 25225 55 CR $844,046 $633,035 R4800686 15449 19 CR $589,210 $441,908 R0220488 18473 43 CR $293,218 $219,914 R4841986 1622638 CR $435,633 $326,725 R4842186 15311 36 CR $478,991 $359,243 R4851986 16600 36 CR $905,492 $679,119 R4950286 14391 39 CR $507,245 $380,434 R4957686 19028 28 CR $424,083 $318,062 R6776018 14512 49 CR $450,958 $338,219 R4168586 25374 49 CR $2,929,228 $2,196,921 Ladies and Gentlemen: Please find attached seventeen appeal forms and denial notices, of properties reviewed and denied at the County Board of Equalization. At this time the County of Weld and the taxpayer's agent are working closely together to determine what classifications should be used in valuing these decommissioned turkey farms. Also, attached is a letter from the Weld County appraiser explaining the situation. We request that these appeals be treated as one issue upon review, as they are all owned by Butterball LLC and they are all regarding the issue of classification for valuation purposes. If you have any questions or need additional information please call or email me at(913) 529-7650 dbelpedio@MarksNelsonCPA.com. Sincerely, MARKS NELSON VOHLAND CAMPBELL RADETIC LLC David Belpedio ,2©// Of Enclosures &oi�— aiyi tali� e4 . 4se, m zc(�= ��p/n ?LLLU C(xrl g ,2N /� Rai=fr ivsOO7 :i Celli, Bii L_, SLe. (50 Overland Park, KS 66210 ..CI 913-498-9000 .RX 913-498-$020 t214:r /..06( v *.clia.c005 (it 0 OFFICE OF THE WELD COUNTY ASSESSOR PHONE(970)353-3845,EXT 3694 FAX(970)304-6433 WEBSITE:www.co.weld.co.us V I WELD COUNTY ADMINISTRATIVE OFFICES 1400 N 17 AVE GREELEY CO 80631 COLORADO August 15,2011 To whom it may concern: The Weld County Assessor's Office is working with Marks Nelson Certified Public Accountants on properties that involve Butterball Turkey Farms. All the properties that are being protested concern the valuation of the turkey barns. The Weld County Assessor's Office is working closely with this Firm to arrive at a fair market value of all Turkey Barns. Due to the Limited time constrains involved with CBOE appeals, as well as the large number of properties and buildings that need inspection,our office requested that the petitioner ask for an Administrative Denial at the CBOE level,then file on to the BAA. This extension would then allow our office the time needed to inspect all of the parcels in question. We are also confident that upon review of the properties, our office will be able to stipulate all the values prior to any hearing scheduled at the BAA level. Sin er ly, .,,,a `-./ Sin Fan eierFan exer Residential/AgriculturAppraiser Weld County Assessor's Office t BUTTERBALE ,) Marks Nelson Vohland Campbell Radetic LLC, CPAs LETTER OF AUTHORIZATION TO: Ad Valorem Tax Authorities and Others To Whom It May Concern This letter will introduce the accounting firm of Marks Nelson Vohland Campbell Radetic LLC, a/k/a MarksNelson, which is authorized to represent Butterball, LLC and subsidiaries concerning Ad Valorem Taxes in real estate tax matters for tax years 2011 and beyond. This authorization letter will supersede any previous letters of authorization on file. MarksNelson is authorized to file business personal property returns, to review and receive copies of any prior tax year's tax returns, to investigate appraisals and assessments, to submit income and expense information, to receive tax bills, to appear before administrative boards or agencies, and to prepare to take such actions in our offices as necessary to effectuate same. MarksNelson is authorized to act as agent, and/or attorney in fact, with those aforementioned rights on the property owned or controlled by the undersigned entity. The rights, powers, and authorization of MarksNelson, herein granted shall commence upon the execution of this letter of authorization and shall terminate upon written notice. IN WITNESS WHEREOF: The undersigned has hereunto set our hands and affixed our seals this the 31st day of May, 2011. AGREED AND ACCPETED BY: Butterbail LLC Signed, sealed, and delivered in the /� `� pr ence f: SIGNATURE: __ �w.�C e,,,,,). -Jl%v ,i S 46:, Edward W. Kacsuta 1 PRINT NAME: CIO J I\S\NNI \A0 N(Pr'r 1() TITLE: Notary Public May 31, 2011 t. ,a'.a...e..:,a,...,e . •.. <:..._.,,..-...,:.r:.. ViVIAN M0NT/MA DATE: Notary Public 1 919-255-7903 Wayne County 1 Narih Carolina TELEPHONE: My Commission(spires Aug 3,2013 Marks Nelson Vohland Campbell Radetic I.LC, CPAs BUTTEP0ALL,LLC, Ono nutte'ball Lane,PO Box 2389,Gamer,NC 21520 P: G8G-813-22.51,F:910.255.797'3 www,butterballcor,.cofr 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: August 16, 2011 Property Owner: Butterball AKA Strear Farms Co Subject Property: 120916000028 Street Address City Schedule Number(s): R4800686 Attach separate sheet if necessary ❑Board of Equalization Appeals the decision of the Weld ❑Board of Commissioners Dated: July 29, 2011 County O State Property Tax Administrator This Appeal concerns: OValuation ❑Refund/Abatement O Exemption O State Assessed Tax Year: 2011 The subject property is currently classified as: ®Agricultural 0Commercial (Exempt ❑Industrial IDMixed Use 0 Natural Resources O Oil &Gas .0 Personal OPossessory O Producing OResidential OState Assessed O Vacant Land Interest Mines Actual Value assigned to subject property: $589,210 Petitioner's estimate of value: $441,908 Estimated time for Petitioner to present the appeal: 10 minutes or hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: O Petitioner will be present at the hearing ®Petitioner will appear by telephone 0 Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5880 O Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) in 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: P None Petitioner is appearing pro se(self-represented) and has not filed more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). O $ 33.75 Petitioner is appearing pro se(self-represented) and has filed more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). $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 NOTE: Requesting one appeal for multiple applications relating to classification of decommissioned Turkey Farms. Required attachments to this form: Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial O Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: 0 A notarized Letter of Authorization if an agent will be representing Petitioner ❑ 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: O Board of Equalization Weld D Board of Commissioners County ❑State Property Tax Administrator at the following address: P.O. Box 758 Greeley, CO 80632 on August 16, 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 August 16, 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 August 16, 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. 39-8-109 a r� Signature of Agent ® or Attorney D Signature of Petitioner David Belpedio Printed Name Printed Name 7701 College Blvd, Ste. 150 Mailing Address Mailing Address Overland Park, KS 66210 City, State, Zip Code City, State, Zip Code Telephone: 913-498-9000 Telephone: Daytime number E-Mail: dbelpedio@marksnelsoncpa.com 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. CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 P. O. BOX 758 GREELEY, COLORADO 80632 • COLORADO August 3, 2011 STREAR FARMS CO C/O BUTTERBALL 150 MAIN ST LONGMONT, CO 80501 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT#: R4800686 PARCEL#: 120916000028-21219 PT E2 16 3 67 LYING E OF FOLLOWING DESC LN BEG 1230W OF SE COR NOD3'W 2109' S89D41'E 762.6' N3052.5' M/L TO N LN OF LANDS CONVEYED BY PATENT 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 $589,210 $589,210 2011-2143 AS0079 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: August 16, 2011 P F k Property Owner: Butterball AKA Strear Farms Co Subject Property: 131120000017 Street Address City Schedule Number(s): R5414886 Attach separate sheet if necessary O Board of Equalization Appeals the decision of the Weld ❑Board of Commissioners Dated: July 29, 2011 County O State Property Tax Administrator This Appeal concerns: ®Valuation O Refund/Abatement O Exemption ❑State Assessed Tax Year: 2011 The subject property is currently classified as: Agricultural ®Commercial ❑Exempt ❑Industrial ❑Mixed Use ❑Natural Resources ❑Oil & Gas D Personal .❑Possessory ❑Producing ft Residential OState Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $523,248 Petitioner's estimate of value: $392,436 Estimated time for Petitioner to present the appeal: 10 minutes or hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: o Petitioner will be present at the hearing 2lPetitioner will appear by telephone IA 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) 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: P None Petitioner is appearing pro se (self-represented) and has not filed more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1 --June 30). ❑ $ 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). $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 NOTE: Requesting one appeal for multiple applications relating to classification of decommissioned Turkey Farms. Required attachments to this form: ❑ Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial 8 Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: la A notarized Letter of Authorization if an agent will be representing Petitioner ❑ 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: D Board of Equalization Weld o Board of Commissioners county ❑State Property Tax Administrator at the following address: P.O. Box 758 Greeley, CO 80632 on August 16, 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 August 16, 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 August 16, 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. ,f39-8 oa4 WA- Signature of Agent ® diAttorney O Signature of Petitioner David Belpedio Printed Name Printed Name 7701 College Blvd, Ste. 150 Mailing Address Mailing Address Overland Park, KS 66210 City, State, Zip Code City, State, Zip Code Telephone: 913-498-9000 Telephone: Daytime number E-Mail: dbelpedio@marksnelsoncpa.com 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. d CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 P. O. BOX 758 GREELEY, COLORADO 80632 I COLORADO August 3, 2011 STREAR FARMS CO C/O BUTTERBALL 150 MAIN ST LONGMONT, CO 80501 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT #: R5414886 PARCEL #: 131120000017 - 20361 E2NE4 20 2 67 EXC OG&M 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 $523,248 $523,248 2011-2143 AS0079 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: August 16, 2011 P F H Property Owner: Butterball AKA Strear Farms Co Subject Property: 131106000006 Street Address City Schedule Number(s): R5370386 Attach separate sheet if necessary ❑Board of Equalization Appeals the decision of the Weld ❑Board of Commissioners Dated: July 29, 2011 County O State Property Tax Administrator This Appeal concerns: Valuation ❑Refund/Abatement ❑Exemption ['State Assessed Tax Year: 2011 The subject property is currently classified as: ®Agricultural ®Commercial ❑Exempt ❑Industrial OMixedUse ❑Natural Resources ❑Oil &Gas UPersonal ❑Possessory ❑Producing Residential ❑State Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $209,836 Petitioner's estimate of value: $157,377 Estimated time for Petitioner to present the appeal: 10 minutes or 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 IaPetitioner will appear by telephone If Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5500 ❑Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) 0 Petitioner would like to appear by video conference Petitioner must contact the Board at 303-666-5880 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 maybe 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 fling a petition after 12/31/2010 must be represented by an attorney and must pay a$101.25 filing fee. Filing Fee: P None Petitioner is appearing pro se (self-represented) and has not filed more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). ❑ $ 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). $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 NOTE: Requesting one appeal for multiple applications relating to classification of decommissioned Turkey Farms. 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: 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: El Board of Equalization Weld ❑Board of Commissioners County ❑State Property Tax Administrator at the following address: P.O. Box 758 Greeley, CO 80632 on August 16, 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 August 16, 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 August 16, 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. 39-88--1109) Signature of Agent al or Attorney O Signature of Petitioner / David Belpedio Printed Name Printed Name 7701 College Blvd, Ste. 150 Mailing Address Mailing Address Overland Park, KS 66210 City, State, Zip Code City, State, Zip Code Telephone: 913-498-9000 Telephone: Daytime number E-Mail: dbelpedio@marksnelsoncpa.com 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. CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 P. 0. BOX 758 GREELEY, COLORADO 80632 • COLORADO August 3, 2011 STREAR FARMS CO CIO BUTTERBALL 150 MAIN ST LONGMONT, CO 80501 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT#: R5370386 PARCEL#: 131106000006-20232A THAT PT SW4SE4/SE4SW4/NW4SE4 E OF RR 6 2 67 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 $209,836 $209,836 2011-2143 AS0079 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: August 16, 2011 Property Owner: Butterball AKA Strear Farms Co Subject Property: 131106000039 Street Address City Schedule Number(s): R5371186 Attach separate sheet if necessary ❑Board of Equalization Appeals the decision of the Weld ❑Board of Commissioners Dated: July 29, 2011 County O State Property Tax Administrator This Appeal concerns: !®Valuation O Refund/Abatement O Exemption ['State Assessed Tax Year: 2011 The subject property is currently classified as: .Agricultural ®Commercial 0Exempt O Industrial QMixed Use ❑Natural Resources ❑Oil &Gas ➢Personal OPossessory El Producing Id Residential ❑State Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $296,662 Petitioner's estimate of value: $222,497 Estimated time for Petitioner to present the appeal: 10 minutes or hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: o Petitioner will be present at the hearing .Petitioner will appear by telephone CB 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) Petitioner would like to appear by video conference Petitioner must contact the Board at 303-566-5880 at least 20 days in advance of the scheduled hearing to confirm availability of video conference equipment lithe 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 he represented by an attorney and must pay a$101.25 filing fee. Filing Fee: 0, None Petitioner is appearing pro se (self-represented) and has not filed more than two Petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). ❑ $ 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). $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 NOTE: Requesting one appeal for multiple applications relating to classification of decommissioned Turkey Farms. Required attachments to this form: ❑ Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial © Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: ® A notarized Letter of Authorization if an agent will be representing Petitioner ❑ 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: 0 Board of Equalization Weld ❑Board of Commissioners county ❑State Property Tax Administrator at the following address: P.O. Box 758 Greeley, CO 80632 on August 16, 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 August 16, 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 August 16, 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. 39-8-109) Signature of Agent m or Attorney O Signature of Petitioner David Belpedio Printed Name Printed Name 7701 College Blvd, Ste. 150 Mailing Address Mailing Address Overland Park, KS 66210 City, State, Zip Code City, State, Zip Code Telephone: 913-498-9000 Telephone: Daytime number E-Mail: dbelpedio@marksnelsoncpa.com 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. 4 CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FM: (970) 352-0242 P. O. BOX 758 GREELEY, COLORADO 80632 Inge COLORADO August 3, 2011 STREAR FARMS CO CIO BUTTERBALL 150 MAIN ST LONGMONT, CO 80501 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT#: R5371186 PARCEL#: 131106000039-20232-B SE4NE4 6 2 67 E OF RR 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 $296,662 $296,662 2011-2143 AS0079 CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 (it P. O. BOX 758 GREELEY, COLORADO 80632 111k COLORADO August 3, 2011 STREAR FARMS CO CIO BUTTERBALL 150 MAIN ST LONGMONT, CO 80501 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY:ACCOUNT#: R4800686 PARCEL#: 120916000028-21219 PT E2 16 3 67 LYING E OF FOLLOWING DESC LN BEG 1230'W OF SE COR NOD3'W 2109' S89D41'E 762.6' N3052.5' M/L TO N LN OF LANDS CONVEYED BY PATENT 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 $589,210 $589,210 ee.' / (/e//er) cP-- 3—dO// 2011-2143 AS0079 KieCLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 P. O. BOX 758 GREELEY, COLORADO 80632 COLORADO August 3, 2011 STREAR FARMS CO CIO BUTTERBALL 150 MAIN ST LONGMONT, CO 80501 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT#: R5370386 PARCEL#: 131106000006-20232A THAT PT SW4SE4/SE4SW4/NW4SE4 E OF RR 6 2 67 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 $209,836 $209,836 2011-2143 AS0079 b� CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 FAX: (970) 352-0242 P. O. BOX BOX 758 GREELEY, COLORADO 80632 COLORADO August 3, 2011 STREAR FARMS CO CIO BUTTERBALL 150 MAIN ST LONGMONT, CO 80501 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT#: R5371186 PARCEL#: 131106000039-20232-B SE4NE4 6 2 67 E OF RR 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 $296,662 $296,662 2011-2143 AS0079 CLERK TO THE BOARD PHONE (970) 336-7215, Ext. 4226 (it FAX: (970)O BOX352-0242 P. O. BOX 75858 GREELEY, COLORADO 80632 COLORADO August 3, 2011 STREAR FARMS CO C/O BUTTERBALL 150 MAIN ST LONGMONT, CO 80501 RE: THE BOARD OF EQUALIZATION, 2011, WELD COUNTY, COLORADO - ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE DESCRIPTION OF PROPERTY: ACCOUNT #: R5414886 PARCEL #: 131120000017 - 20361 E2NE4 20 2 67 EXC OG&M 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 $523,248 $523,248 2011-2143 AS0079 STREAR FARMS CO -VARIOUS ACCOUNTS 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 2011-2143 AS0079 STREAR FARMS CO -VARIOUS ACCOUNTS 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, ;44 Esther E. Gesick Deputy Clerk to the Board cc: Christopher Woodruff, Assessor MARKS NELSON VOHLAND CAMPBELL RADETIC 7701 COLLEGE BOULEVARD SUITE 150 OVERLAND PARK, KS 66210 2011-2143 AS0079 07/11/2011 1.6:17 FAX 9134989020 MNVCR LLC 010 NOTICE OF DETERMINATION 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 w , r 14 ,. . ,. ,-: `, LEYiAVDEy Crij itroWl �SCHEbULE7ACCOUNT'NO TAX YEAR ,;TAX AREA; it ' PHYSICAL LOCATION R4800686 2011 2262 21219 PT E2 16 3 67 LYING E OF FOLLOWING DESC LN BEG 1230W OF SE COR N0D3'W 2109'S89D41'E 762.6'N3052.5' z STREAR FARMS CO M/L TO N LN OF LANDS CONVEYED BY 33 C/O BUTTERBALL PATENT Pit*_LONGMONT CO 90501" 15449 19 CR,WELD 150 MAIN ST cc • A a A$5E$5OE�18 VALWATIQN :.':" PROPERTY CLASSIFICATI0N • ACTUAL'VALUE.PRI0R`T0 • ACTUALVALUE'AFTER. .. 'REVIEW - - REVIEW AG BUILDINGS 386,924 386,924 AG RESIDENTIAL 179,898 179,898 AG LAND 22,388 22,388 TOTAL : $589,210 $589,210 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: AL2t—lt-will_be acessary4o-p lly-inspeet-the-parcel:—This-will be as early ab pusbiblc. - Based upon information obtained during that inspection a decision will be made. 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. MARKS NELSON VOHLAND CAMPBELL RADETIC 7701 COLLEGE BOULEVARD SUITE 150 OVERLAND PARK KS 66210 2011-2143 07/11/2011 16:19 FAX 9134989020 MNVCR LLC I?015 NOTICE OF DETERMINATION 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 SCRE®ULFJACC0UNT'N0 TAX YEAR +TAX AREA ' +4 = LEOt1L 0ESCRIPTION/ - - _ LOCATION 85414886 2011 3571 20361 E2NE4 20 2 87 EXC OG&M 7900 20 CR,WELD ,¢ STREAK FARMS CO G C/O BUTTERBALL W150 MAIN ST ;. LONGMONT,CO 80501 o; .oil(% f'f 'AssE,Ss' iTs:SVAwATIO + .r r `I ACTUAL VALUE PRIOR TO ' PROPERTY CLASSIFICATION.. , REVIEW ,'„ ACTUAL VALUE AFTER AG LAND 10,134 10,134 AG RESIDENTIAL 89,581 89,581 AG BUILDINGS 423,533 423,533 .3.x..:: TbTl1L-„' $523,248 $523,248 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: AL21 - It will be necessary to physically inspect the parcel. This will be as early as possible. Based upon information obtained during that inspection a decision will be made. 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. MARKS NELSON VOHLAND CAMPBELL RADETIC 7701 COLLEGE BOULEVARD SUITE 150 OVERLAND PARK KS 66210 07/11/2011 16: 19 FAX 9134989020 MNVCR LLC [a 017 NOTICE OF DETERMINATION 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 SCIIEDULE/ACCOUNTrNO. TAXYEAR ,"TAX.AREA •� LEGA�,DESCPIPII N/" .,. �� P.HYSICAL LQCdT1ON .� -R5371186 2011 2311 20232-B SE4NE4 6 2 67 E OF RR 11359 15 CR,WELD EC _ STREAR FARMS CO a C/O BUTTERBALL _ 150 MAIN ST re LONGMONT,CO 80501 tssES$OH'S'*VALUAT1ON" ; `' _, AL VALUE PRIOR TO " PROPERTY CLASSIFICATION. AQTU ACTUAL VALUE AFTER?. AG LAND 3,919 3,919 AG BUILDINGS 292,743 292,743 MAL '`„; $296,662 $296,662 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: AL21 - It will be necessary to physically inspect the Parcel. This will be as early as possible. Based upon information obtained during that inspection a decision will be made. 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. MARKS NELSON VOHLAND CAMPBELL RADETIC 7701 COLLEGE BOULEVARD SUITE 150 OVERLAND PARK KS 66210 07/11/2011 16:20 FAX 9134989020 MNVCR LLC 018 NOTICE OF DETERMINATION 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 . .:`3. " ° LtGAEDESC itiTIbN/ SCHEDULE/ACCOUNT.No 'TAXYEAR �`=TAXAREA �� ,, s1 k ,. - = PHYSICg4 LOCATION . ' R5370366 2011 2303 20232A THAT PT SW4SE4/SE4SW4/NW4SE4 E OF RR 6 2 67 11359 15 CR,WELD STREAK FARMS CO Q_ C/O BUTTERBALL 150 MAIN ST '.. LONGMONT,CO 80501 ,O „�. 'ACTUAL VALUE PRIOR:'TO PROPERTY'cLASSIFICATION ' ACTUAL VALUE AFTER REVIEW REVIEW AG BUILDINGS 203,216 203,216 AG LAND 6,620 6,620 ` dTAl, ;k $209,836 $209,836 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: AL21 - It will be necessary to physically inspect the parcel. This will be as early as possible. Based upon information obtained during that inspection a decision will be made. If you disagree with the Assessor's decision, you have the righ , 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. MARKS NELSON VOHLAND CAMPBELL RADETIC 7701 COLLEGE BOULEVARD SUITE 150 OVERLAND PARK KS 66210 -. .AP.PEALP.ROOEDURES :;! ',.-, J0,;,.1,1., ?r' i d -s A : 50 County Board of Equalization Hearngs will be held from July 1 through Augu§t at 915 10' Street, Greeley, CO To appeal the Assessor's decision, complete the Petition to the County Board of Equaldation shown below, and mail or deliver a copy of both sides of this form to: Weld County Board of Equalization 915 10`"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.O. 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. a ,pE nTION O Cairn"tilting!OF EQUALIZATION ;.. - t. 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.) $ a+dace ed 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.) Butterball LLC is appealing seventeen properties . Please see attached spreadsheetFor parcel details and owner' s opinion of value. Also, attached is an agent authorization. � : ATTESTATION ithd undersigned owner or agent' of the property identified above, affirm that the statements contained nn'and on y a chments hereto are true and complete.till-szcf-70, b u> 1l 4,61A7 Telephone Number to1 5-OPT-AR PR 207-08/11 R5371186 12098 ' Attach letter of authorization signed by property owner. BUTTERBALE Marks Nelson Vohland Campbell Radetic LLC,CPAs LETTER OF AUTHORIZATION TO: Ad Valorem Tax Authorities and Others To Whom It May Concern This letter will introduce the accounting firm of Marks Nelson Vohland Campbell Radetic LLC, a/k/a MarksNelson,which is authorized to represent Butterball, LLC and subsidiaries concerning Ad Valorem Taxes in real estate tax matters for tax years 2011 and beyond. This authorization letter will supersede any previous letters of authorization on file. MarksNelson is authorized to file business personal property returns, to review and receive copies of any prior tax year's tax returns, to investigate appraisals and assessments, to submit income and expense information, to receive tax bills, to appear before administrative boards or agencies, and to prepare to take such actions in our offices as necessary to effectuate same. MarksNelson is authorized to act as agent, and/or attorney in fact, with those aforementioned rights on the property owned or controlled by the undersigned entity. The rights, powers, and authorization of MarksNelson, herein granted shall commence upon the execution of this letter of authorization and shall terminate upon written notice. IN WITNESS WHEREOF: The undersigned has hereunto set our hands and affixed our seals this the 31st day of May, 2011. AGREED AND ACCPETED BY: Butterball LLC Signed, sealed, and delivered in the rpr ence f: SIGNATURE: Ai( rt( PRINT NAME: Edward W. Kacsuta V t\h isrt.l N1U N(A FI A TITLE: CFO Notary Public May 31, 2011 VIVIAN MGNTAFIA DATE: Notary Public 919-255-7903 Wayne County Norm Carolina TELEPHONE: My Commission Expires Aug 3,2013 Marks Nelson Vohland Campbell Radetic LLC,CPAs BUTTERBALL,LLC,One Butterball Lane,PO Box 2309,Garner,NC 27529 P:866.613.2251,F:919-255.7973 www.butterballcorp.com WitksNeIon '` AND CAMPBELL RA `T'ftTLC ` Certified Public Accountants and Business Consultants July 6, 2011 Weld County Board of Equalization 915 10th Street, P.O. Box 758 Greeley, CO 80632 RE: Owner Name: Butterball LLC Schedule/Account NO. Legal Description Assessor's Valuation Owner's Valuation R5370386 11359 15 Cr $209,836 $157,377 R5371186 11359 15 CR $296,662 $222,497 R4273786 25258 46 CR $649,484 $487,113 R5414886 7900 20 CR $523,248 $392,436 R4286986 25520/25728 40 CR $1,288,182 $966,137 R4287186 25778 40 CR $822,874 $617,156 R6342086 20931 10 CR $883,428 $662,571 R0090687 25225 55 CR $844,046 $633,035 R4800686 15449 19 CR $589,210 $441,908 R0220488 18473 43 CR $293,218 $219,914 R4841986 16226 38 CR $435,633 $326,725 R4842186 15311 36 CR $478,991 $359,243 R4851986 16600 36 CR $905,492 $679,119 R4950286 14391 39 CR $507,245 $380,434 R4957686 19028 28 CR $424,083 $318,062 R6776018 14512 49 CR $450,958 $338,219 R4168586 25374 49 CR $2,929,228 $2,196,921 Ladies and Gentlemen: This letter is to serve as a Petition to the County Board of Equalization for the above mentioned properties. The subject properties were formerly used in the production of turkey. At the request of the taxpayer, we have conducted a review of these properties, and we believe it is appropriate to request amending the property value to the owner's value as indicated above for each parcel. Please call me at(913) 529-7636 or send me an e-mail at agava@MarksNelsonCPA.com if you have any questions. Sincerely, MARKS NELSON VOHLAND CAMPBELL RADETIC LLC Andrea S. Cava Enclosures 7701 College Blvd., Ste. 15o Overland Park, KS 66210 MAIN 913-498-9000 FAX 913-498-9020 www.marksnelsoncpa.com Donna Bechler From: Tonya Disney Sent: Monday, July 18, 2011 4:49 PM To: Donna Bechler Cc: Esther Gesick Subject: Administrative Denial Request Attachments: image003.png Mike from Marks Nelson CPA called and was told to ask for an Administrative Denial from the Assessor's Office. Butterball, LLC/Strear Farms Co/Pluss Leasing Company LLC A R4168586 R6776018 ✓ 4, R4957686 ✓ 1- R495046>ZR ✓ N R4851986 V R4842186 x R4841986 ✓ R0220488 4 R4800686 ✓ 'a° R0090867 .Q00 90,$87 R6342086 V " R4287186 V - R48286986 &g- A R5414886 f R4273786V— 'c R53711861- R5370386P' Mike can be reached at 1-417-619-7062 or mcarroll@marksnelsoncpa.com Thank you, Tonya Disney Deputy Clerk to the Board Clerk to the Board 915 10th Street, Greeley, Colorado 80631 Phone: 970-336-7215 x 5226 WEL $)OUNTY u - 1 Hello