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Home My WebLink About20072283.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2007, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: WESTLAKE OFFICE PLAZA LLC 1814 14 AVE GREELEY, CO 80631 DESCRIPTION OF PROPERTY: ACCOUNT#: R0273493 PARCEL#: 095912300025 - GR 17538-A PT SW4 12-5-66 WESTLAKE COMMONS EASEMENT VAC&DEDICATION PLAT BEG SW COR SEC N89D55'E 680' NOD04'W 50' S89D55'W 274.68' TO TPOB S89D55'W 335.32' N45D09'W 28.14' TO E LN 35 AVE NOD14'W 229.16' TO S LN ROLLING HILLS 3RD ADD N89D53'E 355 WHEREAS, the Board of County Commissioners of Weld County,Colorado,convened as the Board of Equalization for the purpose of adjusting, equalizing, raising or lowering the assessment and valuation of real and personal property within Weld County,fixed and made by the County Assessor for the year 2007, and WHEREAS, said petition has been heard before the County Assessor and due Notice of Determination thereon has been given to the taxpayer(s), and WHEREAS, the taxpayer(s) presented a petition of appeal of the County Assessor's valuation for the year2007,claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner not being present or represented, and WHEREAS,the Board has made its findings on the evidence,testimony and remonstrances and is now fully informed. NOW,THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County,acting as the Weld County Board of Equalization,that the evidence presented at the hearing clearly supported the value placed upon the Petitioner's property,after review by the Weld County Assessor. Such evidence indicated the value was reasonable,equitable,and derived according to the methodologies,percentages,figures and formulas dictated to the Weld CountyAssessor by law. The assessment and valuation of the Weld County Assessor shall be, and hereby is, affirmed as follows: ACTUAL VALUE AS DETERMINED BY ASSESSOR Land $ 530,148 Improvements OR Personal Property 2,167,177 TOTAL $ 2,697,325 2007-2283 ere'his�C/�j AFT te�� AS0067 RE: BOE - WESTLAKE OFFICE PLAZA LLC PAGE 2 BE IT FURTHER RESOLVED that 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 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 fora review of the record. (Section 39-8-108(1), C.R.S.) OR 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 2007-2283 AS0067 RE: BOE - WESTLAKE OFFICE PLAZA LLC PAGE 3 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. The above and foregoing Resolution was,on motion duly made and seconded, adopted by the following vote on the 3rd day of August, A.D., 2007. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO ATTEST: ,1j4/,e j�� EXCUSED David E. Long, Chair AVeld Courlty,;9lerk to the Board 1 kA William J ke, Pro-Tem col i9I' e.9� • e to the Board i iam F. Garcia TO FORM: EXCUSED R ert D. Masden Assi nt Co der-21,4],u Attorney U MM �� Doug as R�d'e��}}mass11 cher dbkr— Date of signature: 8/i/o 7 2007-2283 AS0067 Weld County CHRISTOPHER WOODRUFF, COUNTY ASSESSOR BRENDA DONES, DEPUTY ASSESSOR VALUATION REPORT OF COMMERCIAL PROPERTY FOR County Board of Equalization WESTLAKE OFFICE PLAZA LLC PETITIONER vs. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 0959-12-3-00-025 Schedule Number: R0273493 Log Number: 3954 Date: August 3, 2007 Time: 1:00 PM Board: CBOE PREPARED BY STAN JANTZ Signature Date Signature Date ASSESSOR'S OFFICE STAFF APPRAISER CBOE_COMM_010998 Page 1 SALIENT FACTS AND CONCLUSIONS Purpose of Appraisal To determine Market Value as of 1/1/07 based on an appraisal date of 6/30/06. Property Rights Appraised Unencumbered fee simple interest. Location 3459 W 20 STREET GREELEY Land Area 88,358 Square Feet Zoning Property Type Commercial Bank/ Office Building Year Built 1997 Year Remodeled Quality Good Class Metal Frame Number of Stories 2 Improvement Sq. Ft. 23,455 Basement Unfinished Sq. Ft. Basement Finished Sq. Ft. Value Indications: Land $530,148 Cost Approach $2,917,000 Market Approach $2,815,000 Income Approach $2867,000 Assessor's Value $2,697,325 CBOE_COMM_010998 Page 2 LAND VALUE The comparative sales approach is the most reliable method of land valuation. Pursuant to 39-104- (10.2) (c) C. R. S., the Assessor may utilize sales from July 1999 through June of 2004 to establish the proper value, if sufficient information is not available in the prior 18 months. Also, comparables outside the subject property area may be used. The Weld County Assessor has an established ongoing sales confirmation and validation program for property transactions used in developing value. The land size of the subject is 88,358 square feet. Comparable commercial land in the subject area is valued at $6.00 per square foot. Address Sale Date Sale Price Land Size Per Sq Ft Comparable 1 New Frontier Bank 01/10/02 $728,000 78,399 $9.29 2529 35th Avenue Greeley Comparable 2 Advantage Bank 10/31/03 $798,400 79,840 $10.00 1801 59t Avenue Greeley Comparable 3 Cob. Community Bank 06/12/03 $320,835 42,778 $7.50 6222 9th Street Greeley ASSESSOR'S LAND VALUE $6.00 Per Sq Ft X 88,358 SF = $530,148 CBOE_OOMM_010998 Page 3 SUBJECT PHOTO • ;r • I _ _ r - r r • COST APPROACH SUMMARY The Assessor is currently using Marshall and Swift cost tables for the cost approach of commercial properties in VVeld County, which has been approved by the Division of Property Taxation to be utilized by Colorado Assessors. The structure has been classified properly utilizing the Marshall and Swift Valuation service and an appropriate value assigned. A land value has likewise been established through the utilization of vacant land sales of comparable properties. Improvement Value $ 2,386,715 Land Value $ 530,148 TOTAL VALUE BY THE COST APPROACH $ 2,916,863 Rounded To $2,917,000 C8OE_CO.l.l_07 0998 Page 4 MARKET APPROACH COMPARABLE BANK/ OFFICE SALES ADDRESS Grantor/Grantee Date of Sale Price Square Price Per Sale Foot Sq Ft Subject New West Bank 23,455 SF $115.00 3459 W 20`s St. Assessed Greeley 1 West Point West Point Development Professional Bld /Clarkson Land 4/26/2004 $3,400,000 24,895 SF $136.57 910 54'h Ave Greeley 2 Peakview Pointe Dona Investments LLC/ 5754 W 11th St. MLS Properties LLC 1/28/2004 $3,500,000 31,583 SF $110.81 Greeley 3 The Group Alglo LLC/Group Inc. 3257 W 20t St. Real Estate 8/1/2003 $1,370,000 11,009 SF $124.12 Greeley Average selling price for all three sales is $123.83 MARKET CALCULATIONS SUBJECT 23,455 SQ. FT. TIMES $120.00 PER SQ. FT. EQUALS $2,814,600 ROUNDED TO $2,815,000 CBOE_COMM_0 Page 5 COMPARABLE #1 s COMPARABLE #2 Ilimil COMPARABLE #3 Pill ,,:,,4J 0tr .! ^Ie ® m j ! !-• HIV: 12. 17. 2003 NEXT DOOR To SUBJECT CBOE_COMM_010998 Page 6 INCOME APPROACH 07/20/2007 00:13 FAX DELOITTE-D®4T17t %002/002 • r ._ Rent Roll Westlake Office Plaza t' Juno 1,1000 . 34x9 w. T•iti La. Leese Cawed 81/10 Nose Wt. Rea 4ettlfq Deposit Frog To 112 NmW Aunederl The 2,173 $ 3.251.11 $18.00 $ - 07/01/02 00130100 113 REMA1t Fig Awe. 3,318 6,00.17 18.33 4,700.00 01110/64 01114108 114/112A Nov WWaI Winks of Colorado 4.053 7,236.04 10.10 7,020.30 0010142 01/31/13 115 VACANT 1,400 - - - WA WA 222 VACANT 3,164 - - - WA WA 223-A-C,F-S Waterlog Finings'Corp. 1,036 2,412.80 17.38 - 0411540 10131106 22343-E Leading Edp Finings'Group 441 601.60 15.00 051.00 11/01/01 1013146 224 Linden I BsWs 8 Nos 6,468 0041.3 16.00 - 01101111 0341007 Roof Cricket 1,260.00 2,000.00 1041/01 00130106 Tots' 22,340 $ 20,520.80 $15.32 $ 14,8110,35 Total Occupied 17,748 $ 20628.80 $16.20 %Occupial 70.41% Tot Vacant 4,402 %Vacant 20.66% Reconciliation of 8swlty Op--Os balance 006-01-08 So(Wince Sheet a 06.31.06: Balance per Rent Rai a 06-01-06 $ 14,000.36 Mond The,NTletly Sae 222 5 4111.51 Total16,40.3 Told per Salmon Sheet 06-31.80 0 18.480.3 CBOE_COMM_010996 Page 7 NEW WEST BANK/OFFICE 3459 W 20TH STREET GREELEY,CO THE ACTUAL INCOME AND EXPENSES FOR YEAR 2006 WERE UTILIZED IN THIS ANALYSIS. TOTAL INCOME 425,195 LESS 20%VACANCY& COLLECTION LOSS -85,039 EFFECTIVE GROSS INCOME 340,156 LESS TOTAL EXPENSES WITH TAXES -100,575 LESS 3% REPAIRS & RESERVES -10,205 NET OPERATING INCOME 229,376 CAPITALIZATION RATE 8% INCOME VALUE 2,867,200 ROUNDED TO 2,867,000 CBOE_COMM 010998 Page 8 FINAL RECONCILIATION COST APPROACH MARKET APPROACH INCOME APPROACH $2,917,000 $2,815,000 $2,777,000 ASSESSOR'S VALUE $2,697,325 CBOE_COMM_010998 Page 9 ' mkt NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR 1400 NORTH 17th AVE. 6 GR 17538-A PT SW4 12-5-66 WESTLAKE GREELEY,CO 80631 COMMONS EASEMENT VAC & DEDICATIONPLAT BE PHONE(970)353-3845,EXT.3650 N0D04'WG50' S89D55'SW COR WN274. 668' Too' www.co.weld.co.us EXT. W LIDC 28 . 14 'OWNER: WESTLAKE O E LN 5 N0D14'W WESTLAKEOFFICEPLAZALLC COLORADO POLLING MATTHEW LOG 3954 C/O DELOITTE TAX LLP PARCEL 095912300025 555 SEVENTEENTH ST SUITE 3600 ACCOUNT R0273493 DENVER, CO 80202 YEAR 2007 Owner: WESTLAKE OFFICE PLAZA LLC The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that your property should be included in the following category(ies): Commercial property is valued by considering the cost, market, and income approaches. If your concern is the amount of your property tax,local taxing authorities(county,city,fire protection,and other special districts)hold budget hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information,giving particular attention to the specifics included on your protest,and has determined the valuation(s)assigned to your property. The reasons for this determination of value are: The Colorado Constitution requires commercial property to be valued based on actual value and assessed at 29% . Replacement cost, market, and income are approaches used to determine the actual value of your property. Your valuation is supported by the appraisal procedures required by law. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW COMMERCIAL 2697325 2697325 TOTALS $ $ 2697325 $ 2697325 APPEAL DEADLINES: REAL PROPERTY-JULY 16,PERSONAL PROPERTY-JULY 20. If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration. §39-8-1O6(1)(a),C.R.S. TO PRESERVE YOUR APPEAL RIGHTS,YOU MAY BE REQUIRED TO PROVE THAT YOU FILED A TIMELY APPEAL; THEREFORE,WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING.06/27/2007 By: Christopher M.Woodruff WELD COUNTY ASSESSOR DATE ADDITIONAL INFORMATION ON REVERSE SIDE NOD 207 fit 87/07 Westlake Office Plaza LLC 3459 W 20th Street,Greeley YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR' S DECISION The County Board of Equalization will sit to hear appeals beginning July 2 and continuing through August 3 for real property(land and buildings) and personal property(furnishings, machinery, and equipment). § 39-8-104 and § 39- 8-107(2), C.R.S. AP`PF.AI I you c oose to appe. e Assessor' s decision, mail or deliver one copy of this completed form to the County Board of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 16 FOR REAL PROPERTY, AND JULY 20 FOR PERSONAL PROPERTY. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000 Ext. 4225 TiteloinEARENO: You wi ey�n/otifiied of f the time and place set for the hearing of your appeal. � BOAR •o;` L'OIYALIZATIO 3 .e r,.. •r x .".�i ATIONI'. The County Board of Equalization must make a decision on your appeal and mail you a determination within five business days of that decision. The County Board must conclude its hearings and render decisions by August 3. WAVER RIGHTS FOR FURTHER APPEALS' If you are not satisfied with the County Board of Equalization' s decision you must file within thirty days of the County Board of Equalization' s written decision with ONE of the following: Board of Assessment Appeals (BAA): 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone (303) 866-5880 www.dola.colorado.gov/baa District Court: 9th Avenue and 9th Street, P.O. Box C Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization, contact the county board. If the county board is not going to mail a decision,you must file an appeal with the Board of Assessment Appeals by September 10th. TO PRESERVE YOUR APPEAL RIGHTS,YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION tfok,t; Z,90U,000 In the space below,please explain why you disagree with the Msessor' s valuation. IN ACCORDANCE WITH § 39-8-106(1.5), C.R.S., IF YOUR APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. R0273493 The property is valued in excess of fair market value based on the three approaches to value; cost, market, and income. In addition,the p operty is valued in excess of other similarly situated properties Ian James July 14, 2007 SIGNAL ULU..Ot EIIJIONER (303)312-4041 DATE NOD 207 62 87/07 2850 McClelland Drive INVESTORS Suite 3700 Fort Collins, CO 80525 PROPERTIES Phone 970-226-2600 III " OF COLORADO, LLC Fax 970-226-2609 Web www.investors-usa.com LETTER OF AUTHORIZATION To Whom It May Concern: Property Owner Name: Westlake Office Plaza LLC Hereby appoints and authorizes Deloitte Tax LLP as taxpayer's property tax representative on all matters pertaining to the 2007/2008 ad valorem taxes relating to the property listed below. Until written notice of termination is issued,Deloitte Tax LLP may have the right to, exclusive to the below listed property, examine property tax records,obtain all property tax statements,and discuss or appeal any property tax assessments with the proper authorities, when in their opinion, the property tax assessment does not constitute fair market value. Additionally, Deloitte Tax LLP has the right to file property tax appeals to the appropriate jurisdiction, if authorized by law. By: §f—/ Name: Jon er, Principal Title: Investors Properties of Colorado, LLC,As Agent Address: 2850 McClelland Drive, Suite 3700 Fort Collins, Colorado Phone Number: 970-226-2600 Property Description: Parcel No. Address Jurisdiction State R0273493 3459 W. 20th Street �W meld County Colorado PO/Subscribed and sworn before me this Itli day of I"O W07 Notary Public jPa BRAQ�,hl11 /J�J � � i ii it State of (.2JGOo S 1 —a_ 1 i i County of C 441rrr``-- �7��pp ji a',.,'�Ugt\Olle !>r rJ /D �-GlV 11‘1‘.‘c �, OF GOV" 1 My commission expires My ,. Sj ON EXPIRES FEB.10.2009 "We manage your property as if we owned it." Deloitte. Deloitte Tax LLP Suite 3600 555 Seventeenth St. Denver,CO 80202-3942 USA Tel:+1 303 292 5400 Fax:+1 303 312 4000 www.deloitte.com July 16, 2007 CERTIFIED RETURN RECEIPT 7007 0710 0005 2329 2908 Weld County Board of Equalization 915 10th Street Greeley, CO 80632 Re: 2007 County Board of Equalization Real Estate Appeals Enclosed are the 2007 Appeals for the following taxpayers and schedule numbers: Taxpayer • Schedule No. Eastman Kodak Co R4674207 Amalfi LLC R0034492 Maplewood I Investment LLC R4095106 Amalfi LLC R0034592 Westlake Office Plaza I R0273493 West Colorado Square Ltd R0085188 If you have questions, or need additional information, please contact Mr. Matt Poling at (303) 308-2191. Sin erely, Kelly R. all ti Property Tax Associate 7 cp �l c xm r _ /kh t rS to Enclosures C D zi I' ® 42 70 cn Member of Deloitte Touche Tohmatsu CLERK TO THE BOARD PHONE (970) 356-4000 EXT 4226 FAX: (970)352-0242 WEBSITE: www.co.weld.co.us ID 915 10TH STREET WI P.O. BOX 758 C. GREELEY, COLORADO 80632 C9I$U2yADO WESTLAKE OFFICE PLAZA LLC 1814 14 AVE GREELEY CO 80631 Parcel No.: 095912300025 Account No.: R0273493 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 3, 2007, at or about the hour of 1:00 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Department of Planning Services, Conference Room, 918 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 3, 2007, and mailed to you on or before August 10, 2007. Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15 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. 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. WESTLAKE OFFICE PLAZA LLC - R0273493 Page 2 Very truly yours, BOARD OF EQUALIZATION onald . ar eG%"�"' Clerk to the Board cc: Christopher Woodruff, Assessor POLLING MATTHEW C/O DELOITTE TAX LLP 555 SEVENTEENTH ST SUITE 3600 DENVER CO 80202 08/03/2007 08:29 FAX DEL0ITFE-DENVER g1001/002 568 Seventeenth Street,Suite 3800 Denver,CO 80202-3942 (303)312-4041-Direct ❑F?Ioitte. (303)313-0285-Direct lameeedebfte.com Fax To: Ester Fall Ian James Fahc (970)352-0242 Pam 2 Phones Data August 3,2007 Res Admen Denial Request co O Urgent Moor Review D Pleas.Comment O Please Reply Cinema Recycle Hello Ester, Please see attached an administrative denial request for Parcel Number 095912300025 AKA 3459 West 20°Street. Q o a-3 yq3 _ idodt(nlzu p n o. 1 u c Thank you? Ian James Tax Manager Deloitte Properly Tax 55517°Street,Suite 3800 Denver,CO 80202 Phone—(303)312-4041 Fax—(303)313-0285 5200-7 - 08/03/2007 08:29 FAX DELOITTE-DENVER g]002/002 Deloitte. DeloitteTax tLP Suite 3600 555 Seventeenth St Denver,CO 80202-3942 USA Tel:+1 303 292 5400 Fax:+1 303 312 4000 www.deloltte.tom August 2, 2007 Attention: Ester Weld County Board of Equalization 915 10th Street,PO Box 758 Greeley, CO 80632 RE: 2007 Appeal Log 3954 Parcel# 095912300025 AKA 3459 West 20th Street e.oa73443 — W {atQ, slija Pfaff,lit We request and administrative denial for the 2007 appeal of the above mentioned property Ian . James Manager Deloitte Property Tax Denver,CO (303)312-4041 Wernher of oeleltto Toud.lohlnat.0 Hello