HomeMy WebLinkAbout20093398.tiffWELD COUNTY, COLORADO
ARBITRATION AWARD
THE PARTIES TO THIS ACTION entered into a Stipulation, which has been reviewed
and approved by this Arbitrator. A copy of the Stipulation is attached and incorporated as a part
of this Award.
FINDINGS OF FACT AND CONCLUSIONS:
Subject property is described as follows:
County Schedule No:_R3365105 _
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Property Type: (Residential / Commercial / Agricultural / _Commerciar; - ) �--C
Taxpayer is protesting the 2009 actual value of the subject property.
The parties agreed that the 2009 actual value of the subject property should be reduced to
Total value: $_563,610.00
(Reference attached Stipulation).
The Arbitrator concurs with the Stipulation.
AWARD:
The 2009 actual value of the subject property shall be as set forth above. The records of
the Weld County Assessor shall be adjusted to reflect the 2009 actual value of the subject
property.
The Arbitrator=s fees for conducting this matter are $_150 . Said fees are
to be paid as follows: _to Sue Foster; 910 54th Avenue; Suite 210; Greeley, CO 80634 J/
(Pa-phmal/ u,cen /2/8%9 -Sue Fthrc Wir.%p tWW 5od�la.cptyRrrSa% o,J aLQulu Ct� 41
Each party shall pay their own witness fees, attorney=s fees and miscellaneous costs.
DATED THIS 1st day of _December , 2009_.
tl n; is -,23-o9
ARBITRATOR
t ti
J
2009-3398
Aso 7.3
WELD COUNTY COLORADO
BINDING ARBITRATION
Single County Schedule Number R3365105
STIPULATION (As To Tax Year 2009 Actual Value)
GS Properties LLC,
Petitioner(s),
vs.
2009 COUNTY BOARD OF EQUALIZATION,
Respondent.
Petitioner (s) and Respondent hereby enter into this Stipulation regarding the tax
year 2009 valuation of the subject property, and jointly move the Arbitrator to enter a
decision based on this Stipulation.
Petitioner (s) and Respondent agree and stipulate as follows:
L The property subject to this Stipulation is described as:
LOT 6A MOUNTAIN VISTA OFFICE PARK 2ND RPLT
AKA 8215 W 20 ST A GREELEY
2. The subject property is classified as Commercial property (what type).
3. The County Assessor originally assigned the following actual value to the
subject property for the tax year 2009:
Land
Improvements
Total
$207,324.00
$441,126.00
$648,450.00
4. After a timely appeal to the Board of Equalization, the Board of Equalization
valued the subject property as follows:
Land
Improvements
Total
$207,324.00
$441,126.00
$648,450.00
R3365105
M:AStipulations\2009 form for Binding Arbitration\BINDING ARBITRATION.doc 1
5. After further review and negotiation, Petitioner (s) and County Board of
Equalization agree to the following tax year 2009 actual value for the subject
property:
Land
Improvements
Total
$151,506.00
$412,104.00
$563,610.00
6. The valuation, as established above, shall be binding only with respect to tax
year 2009.
7. Brief narrative as to why the reduction was made:
After further review of the three approaches to value, a reduction was
indicated.
8. Both parties agree that the hearing scheduled before the Arbitrator on
12/03/2009 (date) at 10:00 AM (time) be vacated; or, a hearing has not yet
been scheduled before the Arbitrator (check if appropriate).
DAJ1,$his 2 ay of ovember,-2009.
la's f� O.4- 11GJ ( 4/(a/it( ( _7f%� "f
Petitioner(s) or Att ey 9'County� ttorne ospon
7' Board 61 Equalization
Address: Patrick Groom
Witwer Oldenburg Barry & Johnson
822 7th Street, Ste. 760
Greeley, CO 80631
Telephone: (970)352-3161
Address:
(3Ir3 )��s}� ter, P o. acy./758"
c7i-f- rip of) un.j
Telephone: Qf'70— 5 `f COO A43`1)
Address:
1400 N.17th Avenue
Greeley, CO 80631
Telephone: (970) 353-3845 ext. 3697
R3365105
M:\Stipulations\2009 form for Binding Arbitration\BINDING ARBITRATION.doc 2
WELD COUNTY, COLORADO
... with tax schedule number
PETITION FOR ARBITRATION
Taxpayer, as propet#iet, i. s e
V.
WELD COUNTY BOARD OF EQUALIZATION
1. The undersigned property owner or authorized agent, pursuant to Section 39-8-108, C.R.S.,
requests arbitration.
2. The subject property is located in Weld County with address or legal description as follows:
gads W 1 d t si. , &reeve y, Co 9O 39
R 33&S of
3. That the property is (residential real property) (other property). State classification of the
property if other than residential, i.e., personal, commercial, vacant land, etc.:
Cain aensaj
4. That the residential arbitration fee in the amount of $150.00 is hereby advanced, to be held
in trust pending a decision of the arbitrator;
OR
4. That the fee estimate of $ agreed upon between the parties is hereby
advanced, to be held in trust pending a decision by the arbitrator;
OR
4. An application for fee waiver based upon indigence of the petitioner is pending before the
Board of County Commissioners.
.�. 5. That stye Foster be named and assigned as arbitrator.
6. That the following issues are in need of arbitration- The Vanes tie
of rl.t ptops rfy is Asps tee e_f- is
to Ad; as seat its' Of %n, 4 ! ef rte.
• / Q
PETITIONER'S SIGNATURE: X92 O7
I Date
Printed NAME: ` t f t/h. Net icy l L y
ADDRESS: 19.57 �+ w • 0o d STINT 8 ` t �/
PHONE#: (41 70) 5 7�j "'Stgo o m u'
(icon -w: Gcej Eavcdii/ (970 539-5//7
M:\BO E\AR BITRATE.doc
9/02/09
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RECEIPT DATE 10k�/o9 NO.190898
RECEIVED FROM et4WrIU thibr
ADDRESS
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FOR 2oDq I ) (Uar(oun o wuj) — Pokicr,. �rual
ACCOUNT HOW PAID
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WELD COUNTY, COLORADO
OATH OF ARBITRATOR
Taxpayer, GS PROPERTIES, LLC
v.
WELD COUNTY BOARD OF EQUALIZATION
I solemnly swear and affirm under penalty of perjury that I meet the qualifications of
Section 39-8-108.5, C.R.S., that I will be completely impartial, and that I will fairly and justly
determine the issues placed before me.
I further swear and affirm that I have no financial or personal interest in the outcome of
the arbitration of this case, and have no existing or past financial, business, professional, family
or social relationships with any of the parties or their attorneys that will affect my impartiality or
create an appearance of partiality or bias except
-- cam, dfh J
/I- /6-6 9
SIGNATURE DATE
ARBITRATOR'S FEE AGREEMENT
WHEREAS, the Petitioner desires that certain property other than residential real property be
subject to the arbitration process as provided for in Section 39-8-108.5, C.R.S., and
WHEREAS, the Petitioner and the Weld County Board of Equalization desire to outline their
agreement as to arbitrator's fees as required pursuant to Section 39-8-108.5(5)(a), C.R.S., and
WHEREAS, IT IS AGREED that the parties estimate the following fee for arbitration of
property schedule number 12 13 5I 0 f
Petitioner's Estimate
Number of hours i X $150.00 =
Board of Equalization
Number of hours X $150.00 =
Total Agreed Arbitrator's Fee
NAME:
AJ�DRE S
(j t __
Witwer, Oldenburg, Barry
822 7th St., Ste. 760 17
Greeley, CO 80631 C>
room wobj law•CCM
(g79),55L-51(01
WELD COUNT BOARD OF EQUALI ION
ASSESSOR'S OFFICE REPRESEN IVE
M:\BOE\ARBITRATE.doc
9/02/09
ito
WIDc.
COLORADO
December 21, 2009 - Mailed
GS Properties, LLC
Attn: Greg Goodell
8215 W. 20th Street, Unit A
Greeley, Colorado 80634
RE: Arbitration Hearing Award - Account #: R3365105
Dear Mr. Goodell:
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT.4226
FAX: (970) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
Enclosed is a check, in the amount of $75.00, reflecting the difference between the advance fee
of $150.00 and the actual fee as determined by the Arbitrator's Award. If you have questions,
please do not hesitate to contact me at (970) 356-4000 Ext. 4226.
Sincerely,
Esther E. Gesick
Deputy Clerk to the Board
cc: County Attorney
Assessor
Sue Foster
Patrick Groom
ftit
Ole
COLORADO
December 21, 2009 - maHcci
Foster Valuation Company
Attn: Sue Foster
910 54th Avenue, Suite 210
Greeley, Colorado 80634
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT.4226
FAX: (970) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
RE: Arbitration Hearing Award - Account #: R3365105 - GS Properties, LLC
Dear Ms. Foster,
Enclosed is a check, in the amount of $150.00, as reflected in the Arbitrator's Fee Agreement.
Pursuant to the Arbitration Award, 50% was paid by the petitioner and 50% was paid by Weld
County. If you have questions, please do not hesitate to contact me at (970) 356-4000 Ext.
4226.
Sincerely,
c k
Esther E. Gesick
Deputy Clerk to the Board
cc: County Attorney
Assessor
GS Properties, LLC (Greg Goodell)
Patrick Groom
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT.4226
FAX: (970) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
COLORADO
November 23, 2009 - ,;
GS Properties, LLC
Attn: Greg Goodell
8215 West 20th Street, Unit A
Greeley, Colorado 80634
RE: Arbitration Hearing - Account #: R3365105
Dear Mr. Goodell:
You are hereby notified that an Arbitration Hearing has been set at your request for
December 3, 2009, at 10:00 a.m. The hearing will be held at the Weld County Centennial
Center, 915 10th Street, Third Floor Conference Room B, Greeley, Colorado 80631.
Sue Foster will be presiding.
If you have questions or need additional information, please do not hesitate to contact me at
(970) 356-4000 Ext. 4226.
Sincerely,
'�``//
Esther E. Gesick
Deputy Clerk to the Board
cc: County Attorney
Assessor
Sue Foster
Patrick Groom
lug C
COLORADO
November 3, 2009
TO: ARBITRATOR
TAXPAYER
ASSESSOR
CLERK TO THE BOARD
PHONE: (970) 356-4000 EXT. 4226
FAX: (970) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
RE: GS PROPERTIES, LLC v. WELD COUNTY BOARD OF EQUALIZATION
The attached petition, having been timely filed and fees advanced, and having received no
objections from the respondent Board, the above -captioned case is hereby assigned to
Sue Foster who will serve as arbitrator in this matter. Upon filing of the oath or affirmation, the
arbitrator will contact the parties to schedule the matter for hearing.
DEPUTY CLERK TO THE BOARD
llbo CC, : ea, Ase, reoAct-, aroc in
Esther Gesick
From: Esther Gesick
Sent: Monday, November 02, 2009 3:21 PM
To: clifton neeley
Cc: Chris Woodruff; Cyndy Giauque; dharrishomesinc@aol.com; mike.schmitt@rcins-co.com;
Isteinbecker@rapidlog.com; gene@terrawestusa.com; Esther Gesick
Subject: RE: Arbitration Fee Agreements
Attachments: Arb Fee Agreement.doc; RE: ; ARBITRATE_HEARING RULES.doc
Mr. Neeley,
I have not received any agreements since my last message on 10/22/09, and the Assessor's Office has indicated they
have not been contacted to negotiate the Arbitrator Fees. I called each of the property owners this morning and several
indicated they had returned the signed agreements to you with the understanding that you were to negotiate the rate
with the Assessor's Office. This message is to advise you that the hearings must be held no later than 12/4/09,
therefore, I must require that you or the petitioners submit the completed agreements (must be signed by the
petitioner personally) to my office no later than this Wednesday, November 4, 2009, so I can forward the Oaths to the
selected arbitrators and allow them adequate time to coordinate a hearing time with the property owners prior to
December 4. The Arbitrator will then contact me with the agreed date and time, and I will reserve a meeting room and
send notice of hearing and procedures to the property owners.
In the event someone did not receive the fee agreement I mailed on 10/7/09, a blank form has been attached, as well as
a copy of the e-mail message previously provided to you explaining who may attend/represent an Arbitration hearing,
and a copy of the Arbitration Hearing rules which the Arbitrator will be required to adhere to.
Thank you!
Esther E. Gesick
Deputy Clerk to the Board
Weld County, Colorado
915 10th Street
Greeley, CO 80631
(970)356-4000 X4226
(970)352-0242 (fax)
From: clifton neeley [mailto:cliftonneeley@comcast.net]
Sent: Thursday, October 22, 2009 8:34 AM
To: Esther Gesick
Subject: RE: Arbitration Fee Agreements
Hi Esther,
I have a couple of them back from the owners. I'll try to round the rest up today.
Cliff
From: Esther Gesick [mailto:egesick@co.weld.co.us]
Sent: Tuesday, October 20, 2009 2:57 PM
To: clifton neeley
Subject: Arbitration Fee Agreements
Hello Cliff,
On October 7, 2009, I mailed out a letter and fee agreement form to each of your clients, with a cc: copy to you. I'm e -
mailing regarding the status of those agreements.
1
Thanks!
Esther E. Gesick
Deputy Clerk to the Board
Weld County, Colorado
915 10th Street
Greeley, CO 80631
(970)356-4000 X4226
(970)352-0242 (fax)
No virus found in this incoming message.
Checked by AVG - www.avg.com
Version: 8.5.423 / Virus Database: 270.14.24/2449 - Release Date: 10/20/09 18:42:00
fo
COLORADO
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT.4226
FAX: (970) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
f7L4JJJ/ lo/-//oct
TO: Owners, Agents/Attorneys of Other Than Residential Property
FROM: Clerk, Weld County Board of Equalization
SUBJECT: Arbitrator's Fee Agreement for Other Than Residential Property
Pursuant to Section 39-8-108.5(5)(a), C.R.S., an agreement as to arbitrator's fees needs to be
arrived at between the parties. Pursuant to the Rules and Procedures for Arbitration adopted by the
Board of Weld County Commissioners, you must contact the Assessor's representative and
complete the attached agreement prior to your case being assigned to an arbitrator.
The representative of the Assessor's Office is as follows:
Christopher Woodruff, Assessor
Please contact the appropriate representative as soon as possible.
M:\BOE ARBITRATE.dac
9/02/09
Esther Gesick
From:
Sent:
To:
Subject:
Hi Cliff,
Esther Gesick
Monday, October 05, 2009 5:11 PM
'clifton neeley'
FW:
Here is the e-mail I printed for you. Also, would you please e-mail me with the phone
numbers or e-mail contact info for each of the petitioners?
Thanks!
Esther E. Gesick
Deputy Clerk to the Board
Weld County, Colorado
915 10th Street
Greeley, CO 80631
(970)356-4000 X4226
(970)352-0242 (fax)
Original Message
From: Cyndy Giauque
Sent: Monday, October 05, 2009 8:51 AM
To: Esther Gesick
Cc: Chris Woodruff
Subject:
Esther,
This is in response to your recent inquiry concerning tax agents representing taxpayers at
arbitration proceedings.
Section 39-8-108.5 (3)(d)C.R.S. states:
"The taxpayer and the county board of equalization shall be entitled to attend, personally or
with counsel, and participate in the proceedings." The statute is pretty clear. There is no
provision for any other person of a party's choice to appear and represent that party.
Additionally, in most cases, and also in the case of a closely held entity, if the amount in
controversy is greater than $10,000, exclusive of costs, interest, or statutory penalties, a
business entity must be represented by an attorney.
I attended a meeting last Friday where most metro counties were represented. There was no
disagreement with the statutory requirement. Several attorneys stated they would be
verifying with their counties that they are following the statute.
I also was informed at the meeting that the Board of Assessment Appeals will be requiring
business entities to be represented by attorneys of their choice where the amount in
controversy exceeds $10,000, or when the entity has four or more owners. In those cases, tax
agents will no longer be permitted to file the Rule 11 evidence or to represent the business
entity at the BAA. Their position is that even though a tax agent may file the petition, the
agent may not represent the entity in the proceedings.
Cyndy Giauque
Assistant Weld County Attorney
i
ro
Nig
we
COLORADO
September 14, 2009
GS PROPERTIES LLC
ATTN: GREG GOODELL
8215 W 20TH ST UNIT A
GREELEY CO 80634
Re: Account #: R3365105
Dear Mr. Goodell:
CLERK TO THE BOARD
PHONE (970) 356-4000 EXT.4226
FAX: (970) 352-0242
915 10TH STREET
P.O. BOX 758
GREELEY, COLORADO 80632
This is to acknowledge your request for arbitration pursuant to Section 39-8-108, C.R.S. In an
effort to expedite handling of cases, the Weld County Board of County Commissioners has
adopted rules and procedures for the arbitration process. Enclosed for your review is the list of
approved arbitrators, a copy of the rules and procedures, and a petition. The petitions must be
completed by the property owner or legal counsel and returned to this office with the appropriate
fees.
Upon receipt of the petitions and advancement of fees, your cases will be assigned for
arbitration. It is important to promptly comply with the rules and procedures to ensure that your
case is dealt with in a fair and expeditious matter.
Sincerely,
Esther E. Gesick
Deputy Clerk to the Board
End.
CLERK TO THE BOARD
PHONE (970) 336-7215, Ext. 4226
FAX: (970) 352-0242
P. O. BOX 758
GREELEY, COLORADO 80632
COLORADO
August 10, 2009
GS PROPERTIES LLC
8215 W 20TH ST UNIT A
GREELEY, CO 80634
RE: THE BOARD OF EQUALIZATION, 2009, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
DESCRIPTION OF PROPERTY: ACCOUNT #: R3365105 PARCEL #: 095908326001 - GR
2MVOP L6A MOUNTAIN VISTA OFFICE PARK 2ND RPLT SITUS: 8215 W 20 ST A GREELEY
000000000
Dear Petitioner:
On August 5, 2009, 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 petition of appeal of the County Assessor's valuation of your property described
above, for the year 2009.
The Board of Equalization found that the evidence presented at the hearing clearly
supported the value placed upon your above described property by the County Assessor. Such
evidence indicated the value was reasonable, equitable, and derived according to the
methodologies, percentages, figures and formulas dictated to the Weld County Assessor by law.
The assessment and valuation of the Weld County Assessor was affirmed as follows:
ACTUAL VALUE AS
DETERMINED BY
ASSESSOR
$648,450
ACTUAL VALUE AS
SET BY BOARD
$648,450
pro
2009-1829
AS0073
Esther Gesick
From:
Sent:
To:
Subject:
Thanks much.
clifton neeley [cliftonneeley@comcast.net]
Friday, September 04, 2009 3:56 PM
Esther Gesick
RE:
Original Message
From: Esther Gesick [mailto:egesick@co.weld.co.us]
Sent: Friday, September 04, 2009 3:14 PM
To: clifton neeley
Cc: Cyndy Giauque; Esther Gesick
Subject: RE:
Cliff,
In response to your voice message, I believe you can submit the request
indicating your clients' intent to submit to binding arbitration in order to
meet the appeal deadline; however, I will be sending the arbitration packet
directly to them because they will be responsible for completing and
submitting the necessary form/petition document.
Esther E. Gesick
Deputy Clerk to the Board
Weld County, Colorado
915 10th Street
Greeley, CO 80631
(970)356-4000 X4226
(970)352-0242 (fax)
Original Message
From: clifton neeley[mailto:cliftonneeley@comcast.net]
Sent: Thursday, September 03, 2009 1:14 PM
To: Esther Gesick
Subject:
Hi Esther,
Since I am already an agent for these property owners, do you need a notice
of appeal to the arbitrator from me, or from the owner?
Cliff
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Checked by AVG - www.avg.com
Version: 8.5.409 / Virus Database: 270.13.76/2345 - Release Date: 09/04/09
05:51:00
Esther Gesick
From:
Sent:
To:
Cc:
Subject:
Good Morning Cliff,
Esther Gesick
Friday, September 04, 2009 10:02 AM
clifton neeley
Cyndy Giauque; Bruce Barker; Esther Gesick
RE:
I forwarded your question to the County Attorney's Office and received the following
response. Section 39-8-108.5(3)(d), C.R.S., states, "The taxpayer and the county board of
equalization shall be entitled to attend, personally or with counsel, and participate in the
proceedings. Such participation may include the filing of briefs and affidavits. Upon
agreement of both parties, the proceedings may be confidential and closed to the public."
(emphasis mine). This language is also reflected in the adopted Rules and Procedures which I
provided to you yesterday in paragraph 3.F.5.
The County Attorney's Office has interpreted that language to mean your clients will need to
attend in person or with an attorney, or, if you intend to represent you will need to pursue
the BOAA appeal process which does allow representation by authorized agents. PLease note,
the 30 -day appeal deadLine for your cases expires on Thursday, September 10, 2009.
I apologize that I was not aware of this distinction yesterday when we met; however, and I
hope this explanation will assist you and your clients in making an informed decision on
which appeal process they intend to pursue.
If you have any additional questions, please do not hesitate to contact me. Thanks!
Esther E. Gesick
Deputy Clerk to the Board
Weld County, Colorado
915 10th Street
Greeley, CO 80631
(970)356-4000 X4226
(970)352-0242 (fax)
Original Message
From: clifton neeley[mailto:cliftonneeley@comcast.net]
Sent: Thursday, September 03, 2009 1:14 PM
To: Esther Gesick
Subject:
Hi Esther,
Since I am already an agent for these property owners, do you need a notice
of appeal to the arbitrator from me, or from the owner?
Cliff
Hello