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HomeMy WebLinkAbout20072214.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2007, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: TRIPOINTE BUSINESS CENTER LLC 2400 INDUSTRIAL LN STE 2100 BROOMFIELD, CO 82020 DESCRIPTION OF PROPERTY: ACCOUNT#: R4648007 PARCEL#: 096120226001 -GR TBCC UNIT 1 TRIPOINTE BUSINESS CENTER CONDOS 3001 8 AV 1 EVANS 000000000 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 County Assessor 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 $ 0 Improvements OR Personal Property 3,297,660 TOTAL $ 3,297,660 e4i°�7 tee' 2007-2214 L'�'' /95; i AS 067 3/496/o Off RE: BOE - TRIPOINTE BUSINESS CENTER 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 maybe 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. 2007-2214 AS0067 RE: BOE - TRIPOINTE BUSINESS CENTER LLC PAGE 3 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 maybe 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 2nd day of August, A.D., 2007. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO ATTEST: a� EXCUSED David E. Long, Chair Weld County Clerk to th!BEI S� ?� 4 '*1 William e, ro-Tem Deputy Clerk t:the Boar jIt William F. Garcia APPROVED AS TO FORM: EXCUSED ^^ �� '' D. Masden `)Glyn kefitiCil/ Assist t Courtly Attorney V o Douglas ademacher Date of signature: 0%7OD7 2007-2214 AS0067 Weld County CHRISTOPHER WOODRUFF COUNTY ASSESSOR BRENDA DONES, DEPUTY ASSESSOR VALUATION REPORT OF COMMERCIAL PROPERTY FOR County Board of Equalization TRIPOINTE BUSINESS CENTER LLC PETITIONER VS. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 0961-20-2-26-001 Schedule Number R4648007 Log Number: 3647 Date: 08/02/2007 Time: 3:30 pm Board: CBOE PREPARED BY CHARLES C. JACK 07/31/2007 Signature Date ASSESSOR'S OFFICE STAFF APPRAISER ASSESSOR'S VALUE Improvements $3,297,660 Land (CONDO) 0.00 Total: $3,297,660 Page #1 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 3001 8 AV, Condo #1 EVANS Land Area 73.18% of GCE or 510,216.81 sq. ft. Property Type Commercial Office Building Year Built 1963 through 1987 Year Remodeled 1980 through 2005 Quality Average Class Masonry Number of Stories 2 Improvement Sq. Ft. 164,883 Value Indications: Cost Approach n/a Market Approach $4,946,500 Income Approach $3,353,500 Assessor's Value $3,297,660 Page #2 CBOE_COMM_010998 Page 2 Subject Photo %t,4.1O..111r 4Vl „ �� _ '� ? ''non„ ;741 - .r `::tea! a, 1[5,-. _tea AIL- �' -••M..:»�� :M. .-iii.r • • "Ike, - Page #3 CBOE_COMM_010998 Page 3 Subject Sketch CV 47 6 Gross Area c3 8'� First Floor 172,748.0 sq.It (P0.1) ^�. Garden Level Office 62,428.0 sq.S (P9.2) 44.1. r` 0. Total Gross Area 235,174.0 sq.ft. -42 ftr a 4 Pt ki cb 1:1 S3 257.7' GCE tideway es T s' �126.6' 12.3' 116.8' 240.6' 6.4 T- t.: Condo 14 Unit#2 b e V 60,436.0 sq. ft. F. e x L., Condo Unit #1 'e) OCE b" 22.0' 1O4,668.O sq.R. .. 181.6' 31.8' i, 22.4 N LD 180.7' fJ.n - - 1stfloor, 18.7' n1" Garden Level9.1' `o o rot.? (P0.2) 0 4' .tri— 66.0' 4 30.3' 33.0'4:412.4' 83 ci 140.9' 150.0' o I ao v- r w 30M. 102.0' N 1 11z.4 226.0' al N 4 115.0' Sketch by Apex IVeA Oarden Level Office 104.0' Gross 62426.0 sgen.a 118.3' 0 83.3' Cr" Condo Unit o Unit#1 Garden Level CV 60,215.0 sq.ft. 14.7' '+? o [U m fY 1, 12.0' '.,» O oi m CO m f0 of 47.0' 0 v a 11 0.5' W `'2e 14""30.5' 20.0 196.0' O 0 20.0' Ira Nr, m cv 27.0' Sketch by Apex IV^" CBOE COMM 010998 Page 4 COMPARATIVE SALES SUMMARY Real Property for the tax year 2007 must be valued utilizing data for the period one and one-half years immediately prior to July 1, 2006. If comparable valuation data is not available from such one and one-half year period to adequately determine the level of value for a class of property, pursuant to 39- 1-104 (10.2)(c) C.R.S, the Assessor may utilize sales five years prior to July 1, 2006 to establish the proper value. The Assessor has appropriately considered the Market Approach to value for the property on appeal. The Sales Comparison Approach was considered in developing a market value for the Subject. Sales used to establish a market value for the tax year 2007 are from January 1, 2005 through June 30, 2006. All sales have been confirmed and verified through transfer declarations as well as interviews with buyers, sellers or their representatives to the sale. All sales used are arm's length transactions, and considered to be the most comparable properties sold in relationship to the Subject property. Based upon investigation and analysis, it is the opinion of the appraisers that the value of $30.00 accurately reflects the market value of the subject property. VALUE AS INDICATED BY THE MARKET APPROACH $4,946,500 Page#5 CBOE_COMM_010998 Page 5 aS CO 0 O O COO N on N 0 r n" M do O N of N W O CO o O _2, N O r N r Q - 4* wi SD to 0 N O J r Li), N co N OI m 0 N f0 J r M L CO 'Cr a > LL r 3 r CO O = .0. O V r co O CD O CO 0 0 N O ` 0 .m 0 0 CO in N Mew w Or N J N •L— 0 6 n W r 0 N '. Cr) N U \ N l0 r N To c r O _c r V) Y M r Z ro O co O LL CD 11) 0 0 n CI V 0)) 0 N 0 O O) O O CO Di N O) E co �a Nr 0 O O 0 CO O co O M N r» 0 2 N LL N CO_ M r (U N LL -O r N L 'a X IS "+ v u) re a) r 3 0) U r N LO n rn a O M 0 O Q M II r O t a a) Ir a co V) O > co 0 V co co CO W Cl) r CO W CO Q 0 O R N W CA E r OD J et O N rn r 0 r vr r 0 5 CO O r N W tt LO r W N O Z >. °� r N X M O W U) O LO ct F-. COO V p CO r M a O 0 O V U U O CO co U C)) OO O co en CO C) r U O .e 0 O co O CO r O CO I. 0 co M O Q >+ O 0 O e O 0 O -Or N CO 0 N co O r to N O CO CO Q CO �+ r, r O co 0OD N N M ` to .. 0 > O M Cr- r 3 U) Cr ca cwi V 2 (� CO Q CO Mr O N h a a a N CO 1 C O N O r 0 l .C• N r O CD E O CO O. N O CO CO O tyi) O CO a) M O N a) CO 7 CD CO CO 0 N O CO Cri CO N 71 Q 69 Q S5 a > 46 r C.0) N O N LL ≥ CO J N ` .. r O d co N w 0 O. N O. co. c 0 2 .a R d °' c °) d m a) d E C E E LE Ca 'O 1— I Ca CO RI 0] 'D t 0) in co O CO O > O a) a < 0 0 V) co J n oo W m = V) OOCO 2 3dv '�a` ¢,0° � ; v vv v � c, fly. dh ! d ! �! v Ida it Out of base yr sale 6 Not included in analysis Parcel # 96120208024 96120226002 Address 3001 8 Av 3001 8 Av#2 Grantor UNC Tripointe Grantee Res-0310 LLC Normedco 1/9/2007 Sale Date 11/19/2003 (Contract date 05/2006) $2,850,000 Sale Price Liquidation Sale $2,719,600 Land Size 697,232 (26.82%) 186,991 L/B Ratio 3.04 3.09 Bldg SF 229,036 60,436 Effective age 1963/1980 1980 Use Office/Whse Office Sale PSF $12.44 $45.00 Remodel / updating $1,550,011 Adjusted sales price $4,400,011 $26.68 Page #7 CBOE_COMM_010990 Page 7 --emu - - , , . ilk a G I, s ■ ��-=-- 1 i 01 - COMPARABLE SALE #1 COUNTY: WELD ACCOUNT R3276804 PARCEL NUMBER: 080330200011 PRIMARY OCC: Office Building PERCENT: 100% SECONDARY OCC:Office Building PERCENT: 100% THIRD OCC: Office Building PERCENT: 100% ADDRESS: 1900 AA ST GREELEY RECEPT NUMBER: 3226161 SALE DATE: 10/8/2004 GRANTOR: MONFORT OF COLORADO INC SALE PRICE: $2,000,000 GRANTEE: GREELEY ASSEMBLY OF GOD CHURCH ADJ SALE PRICE: YEAR BUILT: 1958 thru 1987 CLASS: S&D EFFECTIVE AGE: LAND/BLDG RATIO: 13.84 LAND SIZE(SF): 866,844 LAND VALUE: $199,000 BLDG SIZE(SF): 62,603 IMPS PRICE/SF: $28.77 WALL HEIGHT: 9 SALE PRICE/SF: $31.95 STORIES: 1 INTEREST RATE: BSMNT SIZE: DOWN PYMT: BSMNT FINISH: 4,648 LOAN TERM (YRS): ZONING: POINTS PAID: QUALITY: Fair COMMENTS: CONFIRMED SALE WITH PASTOR ANGEL FLORES,ESTABLISHED VALUE WAS$2,000,000, CHURCH PAID$600,000, SELLER TOOK$1,400,000 AS CHARITABLE DONATION.IMPROVEMENTS CONSIST OF THREE SEPARATE OFFICE BUILDINGS,FOUR MISCELLANEOUS OUTBUILDINGS. NO VALUE. Page #8 CBOE_COMM_010998 Page 8 Laedng W I I i 2206.0 B.F.\ Genurtoi Vl 0.5 34 EnNowre Shad* 126E S.F. 19A' .j b \CanoPY Over _ Loading Dock 20013 S F. Office Fbst Flow 91978.0 SF. — - 27811' • . • 29. 205 all Canop• y rI IBM SF. I �� mxrn ev Poe.rw � COMPARABLE SALE #2 COUNTY: WELD ACCOUNT NUMBER: R0355194&R0355394 PARCEL NUMBER: 080331000038& 040 PRIMARY OCC: Office Building PERCENT: 100% SECONDARY OCC: PERCENT: ADDRESS: 1450 N. 12 AV GREELEY RECEPT NUMBER: 3273746 SALE DATE: 4/1/2005 GRANTOR: SYKES REALTY INC SALE PRICE: $2,400,000 GRANTEE: S&E INVESTMENTS LLC ADJ SALE PRICE: YEAR BUILT: 1994 CLASS: C EFFECTIVE AGE: LAND/BLDG RATIO: 12.26 LAND SIZE(SF): 514,443 LAND VALUE: $411,554 BLDG SIZE(SF): 41,978 IMPS PRICE/SF: $47.37 WALL HEIGHT: 15 SALE PRICE/SF: $57.17 STORIES: 1 INTEREST RATE: BSMNT SIZE: DOWN PYMT: BSMNT FINISH: LOAN TERM (YRS): ZONING: GRE PUD POINTS PAID: QUALITY: Average COMMENTS: BUILDING VACANT AT TIME OF SALE. PURCHASE PRICE INCLUDES 5.59 ACRES OF VACANT LAND ON WEST SIDE OF N. 12TH AVENUE. NEW LEASE WITH TENANT(ACCUTEL, INC) Page #9 CBOE_COM1M_010998 Page 9 100.0' 27 8' Ihr . _ 140 0' ry ry 152.8' ry ry 78 T }._. - First Floor - 126140.6 S.F. , 7 - --, t - --t ry ry 80.0' 240'6,0, 133.3 42.T 12.0' 1200' Q 24.0'80,' 80.0' COMPARABLE SALE #3 COUNTY: WELD ACCOUNT NUMBER: R6926398 PARCEL NUMBER: 1 31 31 4200078 PRIMARY OCC: Industrial Light Manufacturing PERCENT: 60% SECONDARY OCC:Storage Warehouse PERCENT: 20% THIRD OCC: Office Building PERCENT: 20% ADDRESS: 9586 E I-25 FRONTAGE RD, LONGMONT RECEPT NUMBER: 3343660 SALE DATE: 11/28/2005 GRANTOR: 95861-25 E FRONTAGE ROAD SALE PRICE: $7,350,000 GRANTEE: APPLIED FILMS CORPORATION ADJ SALE PRICE: $7,350,000 YEAR BUILT: 1997 CLASS: C EFFECTIVE AGE: LAND/BLDG RATIO: 2.64 LAND SIZE(SF): 333,670 LAND VALUE: $600,605 BLDG SIZE(SF): 126,245 IMPS PRICE/SF: $53.46 WALL HEIGHT: 20 SALE PRICE/SF: $58.22 STORIES: 1 INTEREST RATE: 0.00% BSMNT SIZE: DOWN PYMT: $0 BSMNT FINISH: 0 LOAN TERM (YRS): ZONING: POINTS PAID: 0 QUALITY: Average COMMENTS: Building was formally Applied Films Corporation which created copied of video tapes and distributed them. Page #10 CBOE_COMM 010998 Page 10 458.3' 70.0' E m O mom ( 188045.6 S.F. N w r __ Office N N_ 05 cc[ 0 70.0' Truck Wast o • b m 523.3' COMPARABLE SALE #4 COUNTY: WELD ACCOUNT NUMBER: R7433398 PARCEL NUMBER: 1 31 31 4301 001 PRIMARY OCC: Distribution Warehouse PERCENT: 90% SECONDARY OCC:Office Building PERCENT: 10% THIRD OCC: PERCENT: ADDRESS: 4001 SALAZAR WAY FREDERICK RECEPT NUMBER: 3355277 SALE DATE: 1/11/2006 GRANTOR: SNKTW LLC UND 62%INT& SALE PRICE: $9,200,000 GRANTEE: FIRST INDUSTRIAL LP ADJ SALE PRICE: $9,200,000 YEAR BUILT: 1999 CLASS: C EFFECTIVE AGE: LAND/BLDG RATIO: 3.01 LAND SIZE(SF): 570,636 LAND VALUE: $770,359 BLDG SIZE(SF): 189,776 IMPS PRICE/SF: $44.41 WALL HEIGHT: 31' &16' SALE PRICE/SF: $48.47 STORIES: 1 INTEREST RATE: BSMNT SIZE: DOWN PYMT: BSMNT FINISH: LOAN TERM (YRS): ZONING: POINTS PAID: QUALITY: Average COMMENTS: Building consists of office, warehouse, truck wash, and scale house. There is a 50 ton scale, dock high, and ground level overhead doors. Page# 11 OBOE_COMM 010998 Page 11 200.50' 144.00 154.50' Warehouse Office Area ffi 8640.0 S.F. 60.00' 9270.0 S.F. 80.00' Year Built 2000 Year Built 2000 WH 20' 43.00' 240.00' Light Industrial Manufacturing— -- - Total Building Area 8701 S.• F. I..�. 70 00 g HVAC IV, RI 181.00' - Year Built 1994 — r r's- I —1.�Q.` - "L ^—. . L. 1, _El 142.00 Zr __- 3---7,.-3,—. .._,-- —_ m Noe Area — ,_ 19999.0 S.F. _ _ _ — —�- ._. — 2950' 20.00' :B Loed'mg Dock 0O 40.00' m 152.00 100.00' 6Mo�by Po++IVTM COMPARABLE SALE #5 COUNTY: WELD ACCOUNT NUMBER: R0258195 PARCEL NUMBER: 131314000003 PRIMARY OCC: Storage Warehouse PERCENT: 64% SECONDARY OCC:Office Building PERCENT: 36% THIRD OCC: PERCENT: ADDRESS: 4076 SPECIALTY PL Firestone, CO RECEPT NUMBER: 3128267 SALE DATE: 11/12/2003 GRANTOR: DOVATRON INTERNATIONAL INC SALE PRICE: $3,500,000 GRANTEE: HCF LLC ADJ SALE PRICE: $3,500,000 YEAR BUILT: 1994 CLASS: C EFFECTIVE AGE: LAND/BLDG RATIO: 2.77 LAND SIZE (SF): 241,758 LAND VALUE: $435,164 BLDG SIZE (SF): 87,231 IMPS PRICE/SF: $35.13 WALL HEIGHT: 20 SALE PRICE/SF: $40.12 STORIES: 1 INTEREST RATE: BSMNT SIZE: DOWN PYMT: BSMNT FINISH: LOAN TERM (YRS): ZONING: POINTS PAID: QUALITY: Average COMMENTS: Page #12 CBOE_COMM_010998 Page 12 - Main Level 167,593 200' Lower Level 61,443 ran eon Total SF 229,036 188.0' 20 1' 84.0' 32.0' 258 0 _ 1 Level —_ _. �- --- -- 145.0' - — - 315.0' sue- '� y '� �= 47.0' 228.0' 35 n' 270' s�o3v Poevmwlntlew» """""""" 356.0' COMPARABLE SALE #6 COUNTY: WELD ACCOUNT R8924300 PARCEL NUMBER: 096120208024 PRIMARY OCC: Office Building PERCENT: 100% SECONDARY OCC: PERCENT: ADDRESS: 3001 8 AV EVANS RECEPT NUMBER: 3129231 SALE DATE: 11/19/2003 GRANTOR: UNIVERSITY OF NORTHERN CO SALE PRICE: $2,850,000 GRANTEE: RES-0310 LLC ADJ SALE PRICE: $2,850,000 YEAR BUILT: 1963 CLASS: C EFFECTIVE AGE: 14 LAND/BLDG RATIO: 3.04 LAND SIZE (SF): 697,232 LAND VALUE: $732,094 BLDG SIZE (SF): 229,036 IMPS PRICE/SF: $9.24 WALL HEIGHT: 15 SALE PRICE/SF: $12.44 STORIES: 2 INTEREST RATE: BSMNT SIZE: DOWN PYMT: BSMNT FINISH: LOAN TERM (YRS): ZONING: C-3 POINTS PAID: QUALITY: Average COMMENTS: This property was dumped by the UNC Foundation in late 2003 to an investment company from Denver. The Foundation is on record as saying it needed to liquidate the property because they had just lost their leasee and couldn't afford to have it eat them up if they couldn't use it for some function related to the University. Page #13 CBOE_COMM_010998 Page 13 No yo, Gross Area p >gg First Floor 172,746.0 sq,tt (P5.1) ^� Garden Level Office 62,426.0 sq.ft. (Pg.2) Via. 8°o Total Gross Area 235,174.0 sq ft. ss assffi- . ea. 4 m 73 257 ` e,'•e ':' y say GCE Hallway F.(' 1259' 123' 118.8' et .., ,�.�.'.1 2906 5.41 IL /i ^ Condolt v 1 135 Unit#2 b b a u 60,436.0 sq.ft. g @ Condo Unit#1 31.0' _ �_�_ r -4c a GCE r zze ,668.0sq e N 04 ft ` .a." „,,_,0—.'7ra 181.5' 710' 224 n [n 'f �.�- —Z..�i� 180.7' GCE n o- 1st floor ,3, m J`, ;ter M ^ Gartlen Level _ .� ..1"....4416 .,_ M o :16, m IPG.27 '�6`. 56.1' -�_�`J' �l _ ,�'+ m B34 ;'194 N 330�12 N --7447" AO —e """ 85 0 30 3 33 9 12 9+�f{V1%" - 199.9' �:.p.Y+'1�If�b' ..1rAS;lira; 150 0 3p$ 1920' n1^ 112.4' 226.0' 115.0' Sketch by Apex IV. COMPARABLE SALE COUNTY: WELD ACCOUNT R4648107 PARCEL NUMBER: 096120226002 PRIMARY OCC: Office Building-Condo PERCENT: 100% SECONDARY OCC: PERCENT: THIRD OCC: PERCENT: ADDRESS: 3001 8 AV#2, EVANS RECEPT NUMBER: 3447299 SALE DATE: 1/9/2007 GRANTOR: TRIPOINTE BUSINESS CENTER LLC SALE PRICE: $2,719,600 GRANTEE: NORMEDCO CARE INC ADJ SALE PRICE: YEAR BUILT: 1963 CLASS: C EFFECTIVE AGE: 1980 LAND/BLDG RATIO: LAND SIZE (SF): LAND VALUE: BLDG SIZE(SF): 60,436 IMPS PRICE/SF: WALL HEIGHT: 15 SALE PRICE/SF: $45.00 STORIES: 2 INTEREST RATE: BSMNT SIZE: DOWN PYMT: $2,719,600 BSMNT FINISH: LOAN TERM (YRS): ZONING: POINTS PAID: QUALITY: Average COMMENTS: The date of the contract was May 25th, 2006. The subject is Condo unit#2 of the Tripointe Business Center Condos with 26.82%of the GCE. Page #14 CBOE_COMM_010998 Page 14 Income Approach Lease comparables is t ' iv l�sj wl Lae Asking Rents $2.95 42,843 29% $126,387 $4.00 19,171 13% $76,684 $4.95 68,540 45% $339,273 $7.95 14,085 9% $111,976 $11.95 6,565 4% $78,452 Totals 151.204 sa. ft 1Q4°!n $732.772 Avg $4.85 nnn .. r.. r y}� '�u� Mtx "v qg;�` �,�v v� '� �d�Av L" vv Ei t vag� � ¢� ya�:. r v: t .. s'a;: ., rt�v, ,�,gymy ,�,sv;... .. vv. 1'{�'v.1�!,� ° x,r:::� .. v k v, ,a,x e ' v'C+ 'i''i,.vi tlt�r";_: � `� .. 7;T1/$a.�# �:. i:':_f �� :. �dn 1 p fi.s�;.Y R .=�r: �`,I,I � ..:,I+.,. .: Account# Address Area leased yr blt NNN PSF R2811086 801 8 St 20,000 $7.50 NNN R4696707 2600 11 Av 19,000 $8.00 NNN R3854286 3026 4 Av 26,878 $8.50 NNN R0030992 1001 9 Av 5,124 $7.80 NNN Real Tec Range $8.00 - $12.00 Page #15 CBOE COMM_010996 Page 15 -1 r 3 a:Mq t! a Ns 9 a^5i a� ! Parcel : 096120226001 Name: Tripointe Business Center Address: 3001 8 Av, Evans Bldg Sq Ft Use No of Units 164,883 Office/Retail/Whse Effective Tax Rate Mill Rate Assm't Rate Tax Rate 0.081691 0.29 0.0236904 Avg Rent PSF a9 Annual sitt ., Net Area NNN Rent per Gross ^v� Rent PSF Month Income " anir �Gsem2'. .`a..1d.s.�wAA.€,wx r-( Less Vacancy & Expenses Vacanc 30% $220,002 .R P. 3tYll rx �titS ¢3x"�E raxa �L :_ ' k., :is,r a• ;s t " S.Ys< •.s Yam _c` , "s" tk, mgmt 5% $25,667 maintenace 39/0 $15,400 utilities .60 psf $98,929 Insurance .18 psf $27,732 R/R 2% $10,267 •eifr. itr*.- �W r 2xi. ✓ v FT. '3 z[ FN.b-,�" "., Net Income/Overall Cap Rate = Property Value Property Value 70% of .023 $20.33 Pak¢�^=�.�a.a'.�'1';. �- 2 ,w• . Value per sq. ft. $20.33 Page #16 CBOE_COMM_010998 Page 16 CONCLUSION Real property for tax year 2007 must be valued utilizing the level of value for the period of one and one-half years immediately prior to July 1,2006. Except that, if comparable valuation data is not available from such one-and one-half-year period to adequately determine the level of value of a class of property, the period of five years immediately prior to July 1, 2006 shall be utilized to determine the level of value. Said level of value shall be adjusted to the final day of the data gathering period. Changes occurring between base years are not to be accounted for until the following level of value is implemented, other than additions, change in use, detrimental acts of nature, damage due to fire, etc., or creation of a condominium, or any new regulations restricting or increasing the use of the land, or a combination thereof. {39-1-104(11)(b)(1)C. R .S.} The subject property has been classified as Commercial Property for assessment purposes. Commercial property value shall be determined by appropriate consideration of the Cost Approach, Market Approach, and Income Approach to value. {39-1-103(5)(a) C. R. S.} The Assessor has considered all three approaches to value for the subject parcel on appeal. FINAL RECONCILIATION After consideration of the cost, market and income approaches, it is the Weld County Assessor's opinion that the value of$3,297,660 , most accurately reflects the value of the subject property in Weld County for the 2007 tax year. COST APPROACH MARKET APPROACH INCOME APPROACH n/a $4,946,500 $3,353,500 moist I liiy3XxYkz Improvements & Land $3,297,660 Total: $3,297,660 Page #17 CBOE_COMM 0109998 Gage 17 NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR 1400 NORTH 17th AVE. 44t ' GR TBCC UNIT 1 TRIPOINTE BUSINESS GREELEY,CO80631 CENTER CONDOS 3001 8 AV 1 EVANS PHONE(970)353-3845,EXT.3650 '"* 000000000 www.co.weld.co.us OWNER: TRIPOINTE BUSINESS CENTER LLC COLORADO BARTHOLOMEW DAIEL R LOG 3647 6795 EAST TENNESSEE AVENUE SUITE 400 PARCEL 096120226001 ACCOUNT R4648007 DENVER, CO 80224 YEAR 2007 Owner: TRIPOINTE BUSINESS CENTER 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 OFVALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW COMMERCIAL 3297660 3297660 TOTALS $ $ 3297660 $3297660 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. §39-8-106(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 62 87109 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. APPEAL PR a *. o If you choose to appeal a 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 NOTIFICATIONOF HEARING: You will be notified of the time and place set for the hearing of your appeal. CODE i ROARD'OF EQUALIZATION'S DETERMINATION 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. TA fPA'YEI RIGHTS FOR FURTHER WEALS: 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 In the space below, please explain why you disagree with the Assessor' 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. 1r=t tic _ € ieserve t-E3 _ 516 Al RE OFPti11170 R DA�J(317 I NOD 207 62 87/07 DANIEL R. BARTHOLOMEW Attorney&Counselor at Law 6795 East Tennessee Avenue Sake 400 Denver Colorado 80124 (303)757-1799 (303)757-1793 fax July 13, 2007 Weld County Board of Equalization 915 10th Street,P.O. Box 758 Greeley, Colorado 80632 Re: Notice of Appeal TriPointe Business Center Arsenault Acquisition Corp. - Owner contact Susan Christensen or Sharon Eshima(303)466-2500 do Dan R. Bartholomew 6795 East Tennessee Avenue Suite 400 Denver, Colorado 80224 Schedule Numbers: 096120226001 and 096120208025 Property Address: 3001 E. 8th Avenue Evans, CO 80620 To the Board: In my capacity as a Colorado licensed attorney(Registration#16772) I have been engaged by the Owner of the above referenced property (the "Property"), to review the actual value assigned by the Assessor to the Property. The Property was purchased on October 10, 2003 for $950,000. The NOI of the Property for 2004 was negative $82,266 (not subtracting the property taxes as an operating expense) and the NOI for 2003 was substantially negative also. The NOI of the Property for 2005 was negative $946,961 (not subtracting the property taxes as an operating expense) and the NOI for 2006 was negative $98,780 (not subtracting the property taxes as an operating expense). The cumulative negative NOI for the Property from the time of purchase through 1/1/07 is in excess of $1,300,000, not including the property taxes as an operating expense or other carrying costs to the owner. Based upon the actual income and expenses of the Property during the eighteen month base period, the Property should not be valued in excess of $1,600,000. The Property has averaged 76.90%vacancy from the time of purchase through the present, averaged 75.23% vacancy from 1/1/05 through 1/1/07 and was 69.99% vacant on 6/30/06. The vacant land parcel was acquired to provide additional parking to the primary parcel and should be valued as a tie back parcel to the main parcel. Additionally, the Notices of Valuation and the country records contain erroneous land square footages for the land parcel. The remaining amount of land is only approximately 119,255 square feet of land (2.737 acres), not the 315,153 square feet (7.23 acres) shown in the Assessor's records. The 4,118 square foot structure listed as a restaurant is unusable, will need to be demolished and is a negative to the Property. Therefore, we respectfully request that the valuation of the Property be reduced accordingly. Sincerely, ,„„„dasnistrd4pLipti Dan R. Bartholomew CLERK TO THE BOARD I PHONE (970) 356-4000 EXT 4226 r�l FAX: (970)352-0242 WEBSITE: www.co.weld.co.us I 915 10TH STREET WI P.O. BOX 758 C GREELEY, COLORADO 80632 O COLORADO July 25, 2007 TRIPOINTE BUSINESS CENTER LLC 2400 INDUSTRIAL LN STE 2100 BROOMFIELD CO 82020 Parcel No.: 096120226001 Account No.: R4648007 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 2, 2007, at or about the hour of 3:45 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. TRIPOINTE BUSINESS CENTER LLC - R4648007 Page 2 Very truly yours, BOAS/ D OF®E ALI TN JE ''usu/ (JAL- Donald D. Warden Clerk to the Board cc: Christopher Woodruff, Assessor DANIEL BARTHOLOMEW 6795 EAST TENNESSEE AVENUE SUITE 400 DENVER CO 80224 DANIEL It.BARTHOLOMEW Attorney&Counselor at Law 6795 East Tennessee Avenue snnte 400 Denver,Colorado 80224 (303)757-1799 (303)757-1793 fa: Facsimile Cover Sheet To: Esther & the BOE Company: Weld County B0E, Clerk to the Board Phone: (970) 356-4000 x14225 Fax: (970) 352-0242 From: Dan Bartholomew Company: DANIEL IL BARTHOLOMEW, Attorney& Counselor at Law Phone: (303) 757-1799 Fax: (303)757-1793 Date: 8/2/07 Pages including this cover page: 5 Comments: I will not be present at the BOE hearings this afternoon that are referred to in the attached letters. Therefore,I hereby request that the Board issue an Administrative Denial for each of the parcels involved. I have had several discussions with Chuck Jack of the Assessor's Office regarding this matter, but we have not yet reached a stipulated value. Please call me if you have any questions regarding the foregoing. Thank you, Dan Bartholomew d ESIA-LSL (8OE) M3WOloHlaua •a 33IWHO WHbb =Ot LOO2 2O 2nu 6 CLERK TO THE BOARD rips PHONE (970)356-4000 EXT 4226 FAX: (970)352-0242 WEBSITE: www.co.weld.co.us 91510TH STREET ' P.O. BOX 758 GREELEY, COLORADO 80832 COLORADO July 25, 2007 TRIPOINTE BUSINESS CENTER LLC 2400 INDUSTRIAL LN STE 2100 BROOMFIELD CO 82020 Parcel No.: 098120226001 Account No.: R4648007 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 2,2007,at or about the hour of 3:45 PM,to hold a hearing on your valuation forassessment. 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, ce$ea cannot ha rescheduled.-leis 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. b •d EGLI-LSI. (COE) 1r3W010H1dUB 'a 13INHO WHbb :OT t002 20 gnu TRIPOINTE BUSINESS CENTER LLC- R4648007 Page 2 Very truly yours, BOZD3� N Donald D. Warden Clerk to the Board cc: Christopher Woodruff, Assessor DANIEL BARTHOLOMEW _ _6795EASTTENNESSEEAVENUE_ SUITE 400 DENVER CO 80224 S 'd 66LI-LSL (606) I13W010H1dUH '8 13INU0 WUbb =0I L002 20 9fU Hello