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Home My WebLink About20062636.tiff PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use Only 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Docket No. Denver, Colorado 80203 Fax: (303)866-4485 Fee: Y N Check/Credit Card# Date: 8/29/2006 P F H Property Owner: Eastman Kodak Company Subject Property: Finishing Equipment Street Address City Schedule Number(s): P0008512 Attach separate sheet if necessary D Board of Equalization Appeals the decision of the Weld O Board of Commissioners Dated: 8/1/2006 County ❑State Property Tax Administrator This Appeal concerns: 0Valuation ❑Refund/Abatement DExemption O State Assessed Tax Year: 2006 The subject property is currently classified as: El Agricultural O Commercial O Exempt O Industrial O Mixed Use O Natural Resources ❑Oil &Gas El Personal O Possessory O Producing O Residential O State Assessed O Vacant Land Interest Mines Actual Value assigned to subject property: $5,593,305 Petitioner's estimate of value: $5,442,756 Estimated time for Petitioner to present the appeal: 240 minutes or 4.00 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 O Petitioner will appear by telephone 0 Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5880 El Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) Except as provided in§13-1-127 (2) and(2.5) C.R.S. 2000, a corporation must appear under the representation of a licensed attorney. See BOP Industries v. State Board of Equalization, 694 P.2d 337(Cob. App. 1984). Filing Fee: ❑ 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). 0 $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 The subject property is valued excess of fair market value based on classification errors. _lg�G 2006-2636 Required attachments to this form: O 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: El 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: El Board of Equalization Weld 0 Board of Commissioners county 0 State Property Tax Administrator at the following address: 915 10th Street,P.O.Box 758,Greeley, CO 80632 on 8/29/2006 . Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/29/2006 • Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8/29/2006 • 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) n ture of nt ✓ o y Signature of Petitioner Matthew W.Poling Eastman Kodak Company Printed Name Printed Name Deloitte Tax LLP,555 17th St.,Suite 3600 9952 Eastman Park Drive Mailing Address Mailing Address Denver,CO 80202 Windsor,CO 80551-0001 City, State, Zip Code City, State,Zip Code Telephone: (303)308-2191 Telephone: (970)686-4271 Daytime number E-Mail: mpoling©deloitte.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. RESOLUTION RE: THE BOARD OF EQUALIZATION, 2006, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: EASTMAN KODAK COMPANY ATTN: TAX DEPARTMENT 1 ST FLR 3414 N DUKE ST DURHAM, NC 27704 DESCRIPTION OF PROPERTY: ACCOUNT #: P0008512 PARCEL #: 080726200006 - FINISHING EQUIPMENT W2 26 6 67 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 2006, 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 year 2006,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 5,593,305 TOTAL $ 5,593,305 2006-2038 AS0064 €o r 4-s,Q4 "E-r, 'fe,° Dr-209-O 4' RE: BOE -EASTMAN KODAK COMPANY 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 for a 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. 2006-2038 AS0064 RE: BOE- EASTMAN KODAK COMPANY PAGE 3 Arbitration Nearing 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. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 1st day of August, A.D., 2006. BOARD OF COUNTY COMMISSIONERS 1E L A�` WELD COUNTY ORADO ATTEST: �/ r/ �, � �/.�.1.✓ 1 ' k2= M. eile, Chair Weld County Clerk to C B.: +�.• David E. Long, Pro-Tem BY: ' �jh..-1��:✓�s� Deputy Clerk o the Board EXCUSED Willi H. Jerke APPROVED AS TO FORM: • Ro D. s n Assist t Co Attorney nLm GI nn Vaad _ Date of signature: 4V— ' 2008-2038 AS0064 NOTICE OF VALUATION ) PERSONAL PROPERTY LEGAL DESCRIPTION: This Is Not a Tax Bill NOV# 49816 Stanley F. Sessions Weld County Assessor FINISHING EQUIPMENT W2 26 6 67 1400 N. 17th Avenue Greeley CO 80631 appealsa co.wel co.us 06//27/2006 Date: • HEARING DATES:14001N/117th 07/05/06 EASTMAN KODAK COMPANY LOCATION: 8 : 30 - 4 :30 ATTN: TAX DEPARTMENT 1 ST FLR OFFICE HOURS: 3414 N DUKE ST TELEPHONE NO: (970) 353-3845 x-3650 DURHAM NC 27704 FAX NO: (970) 304-6433 2006 • TAX YEAR: 0400 TAX AREA: 0807262000O6 PARCEL NO: P0008512 ACCOUNT NO: PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/ CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE PERSONAL PROP 5442836 5593305 150469 . 5442836 5593305 150469 TOTAL Parcel# 080 726200006 Account# P0008512 To appeal by mail, list your name, address, and phone # below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Weld County Assessor 1400 N. 17th Avenue, Greeley, CO 80631 An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for personal property is 29%. § 39-1-104(1), C.R.S. Your personal property was valued as it existed on January 1 of the current year. The "current year actual value" represents the actual value of your property as of the appraisal date. The appraisal date is June 30, 2004. § 39-1-104(12.3)(a), C.R.S. The tax notice you receive next January will be based on this value. DOCUMENTATION - REASON FOR REQUESTING A REVIEW: The current year actual value is excessive due to classification issues to be discussed with the Assessor's office. Verification: I the undersigned state the information and facts contained herein to be true to the best of my knowledge regarding the property. Signature: Owner/Agent Date: 7/25/06 Address: Deloitte Tax, 555 17t reet, #3600 Daytime Phone #:(303 ) 308-2191 Denver, CO 0 0 NOV-189/1908&04 LETTER OF AUTHORIZATION To Whom It May Concern: Property Owner Name: Eastman Kodak Company Hereby appoints and authorizes Deloitte Tax LLP as taxpayer's property tax representative on all matters pertaining to the 2006 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: /w Name: hYl w�, 11" IQ'(IQA ��__`` y- Title: I S&te5 USC cV Y�1"U� _ Io4e s Address: T I I • 1, � sf . Y — J � wh&w) NJC (�S1nQ- (, Phone Number: �i�1 CJa- � '(1� Property Desc: Account No. Address Jurisdiction State P0002130 Power Plant Weld County CO P0008512 Finishing Equipment Weld County CO P0008514 Support Manufacturing Weld County CO P0008515 Sensitizing Weld County CO P0014208 Equip Located at Deline Box Mfg Weld County CO P0018021 Sheet Film Weld County CO P0020594 Thermal Media Weld County CO P9156101 Motion Picture Weld County CO P2996604 Home Media Print Weld County CO R0357995 Weld County CO R1589086 9024 66 CR Weld County CO R1589186 Weld County CO R1589286 Weld County CO R1589386 Weld County CO R1595486 30924 257 Hwy Weld County CO • LETTER OF AUTHORIZATION Property Owner Name: Eastman Kodak Company R1596786 t Weld County CO R3938805 Windsor Weld County CO—R3939105 Weld County CO Subscribed and sworn before me this 1143-4•- ay of aLO aCCCO . pumea D, itad«t- Notary Public State of TIACOAA l..CJGctsn .. County of tJt 410 44- My commission expires 1211510(0 mull uiq,��0 �• ,....�Lqj 0 *: :*_ PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use Only 1313 Sherman Street, Room 315 Phone: (303)866-5880 pocket No. Denver, Colorado 80203 Fax: (303) 866-4485 Fee: Y N Check/Credit Card# Date: 8/29/2006 P F H Property Owner: Eastman Kodak Company Subject Property: Home Media Print Street Address City Schedule Number(s): P2996604 Attach separate sheet if necessary El Board of Equalization Appeals the decision of the Weld ❑Board of Commissioners Dated: 8/1/2006 County ❑State Property Tax Administrator This Appeal concerns: ElValuation DRefund/Abatement 0 Exemption 0 State Assessed Tax Year: 2006 The subject property is currently classified as: ❑Agricultural 0 Commercial ❑Exempt 0 Industrial 0 Mixed Use 0 Natural Resources ❑Oil &Gas IA Personal ❑Possessory 0 Producing 0 Residential ❑State Assessed Vacant Land Interest Mines Actual Value assigned to subject property: $974,539 Petitioner's estimate of value: $959,238 Estimated time for Petitioner to present the appeal: 240 minutes or 4.00 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 0 Petitioner will appear by telephone O Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5880 ❑p Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) Except as provided in§13-1-127 (2) and (2.5) C.R.S.2000, a corporation must appear under the representation of a licensed attorney. See BOP Industries v. State Board of Equalization,694 P.2d 337(Cob.App. 1984). Filing Fee: ❑ 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). 0 $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 The subject property is valued excess of fair market value based on classification errors. Oq -ft-c . Required attachments to this form: El 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: ❑O 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 0 Board of Commissioners County El State Property Tax Administrator at the following address: 915 10th Street,P.O.Box 758,Greeley, CO 80632 on 8/29/2006 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/29/2006 • Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8/29/2006 Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.) Petitioners Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 39-8-109) Ignature of A ent ✓ Signature of Petitioner Matthew W.Poling Eastman Kodak Company Printed Name Printed Name Deloitte Tax LLP,555 17th St.,Suite 3600 9952 Eastman Park Drive Mailing Address Mailing Address Denver,CO 80202 Windsor,CO 80551-0001 City, State, Zip Code City, State, Zip Code Telephone: (303)308-2191 Telephone: (970)686-4271 Daytime number E-Mail: mpoting©deloitte.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. • s RESOLUTION RE: THE BOARD OF EQUALIZATION, 2006, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: EASTMAN KODAK COMPANY ATTN: TAX DEPARTMENT 1 ST FLR 3414 N DUKE ST DURHAM, NC 27704 DESCRIPTION OF PROPERTY: ACCOUNT #: P2996604 PARCEL #: 080726200006 - HOME MEDIA PRINT W2 26 6 67 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 2006, 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 year 2006,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 974,539 TOTAL $ 974,539 2006-2039 AS0064 , RE: BOE- EASTMAN KODAK COMPANY 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 for a 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. 2006-2039 AS0064 RE: BOE -EASTMAN KODAK COMPANY 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 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 1st day of August, A.D., 2006. BOARD OF COUNTY COMMISSIONERS EL/A, WELD COUNTY ORADO ATTEST: `yam p� rlr M. eile, Chair Weld County Clerk to t l , - -r� �,,� David E. Long, Pro-Tern BY: Deputy Clerk t%the Board EXCUSED Williar,AH. Jerke APPROVED AS TO FORM: Robert D. Masde ome lI As i. ant .my Attorney jf 0Q x,,, Glenn Vaad Date of signature: 94416.._. 2006-2039 AS0064 NOTICE OF VALUATION j. PERSONAL PROPERTY • LEGAL DESCRIPTION: This Is Not a Tax Bill NOV# 49822 Stanley F. Sessions HOME MEDIA PRINT W2 26 6 67 Weld County Assessor 1400 N. 17th Ate Greeley CO 8061 appea s co. el co.us 06127/200G Date: HEARING DATES14001N/117th 07/05/06 EASTMAN KODAK COMPANY LOCATION: 8 :30 - 4 : 30 ATTN: TAX DEPARTMENT 1 ST FLR OFFICE HOURS: 3414 N DUKE ST TELEPHONE NO: (970) 353-3845 x-3650 DURHAM NC 27704 FAX NO: 970 304-6433 2006 TAX YEAR: 0400 TAX AREA: 080726200006 PARCEL NO: P2996604 ACCOUNT NO: PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/ CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE PERSONAL PROP 1263381 974539 -288842 1263381 974539 -288842. TOTAL Parcel# 080726200006 Account# P2996604 To appeal by mail, list your name, address, and phone #below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Weld County Assessor 1400 N. 17th Avenue; Greeley, CO 80631 An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for personal property is 29%. § 39-1-104(1), C.R.S. Your personal property was valued as it existed on January 1 of the current year. The "current year actual value" represents the actual value of your property as of the appraisal date. The appraisal date is June 30, 2004. § 39-1-104(12.3)(a), C.R.S. The tax notice you receive next January will be based on this value. DOCUMENTATION - REASON FOR REQUESTING A REVIEW: The current year actual value is excessive due to classification issues to be discussed with the Assessor's office. Verification: I the undersigned state the information and facts contained herein to be true to the best of my knowledge regarding t r Signature: Owner/Agent Date:_ 7/25/06 Address:Deloitte Tax, 55 th Street, Suite 3600Daytime Phone #:(303) 308-2191 enver, NOV-189/19088/04 LETTER OF AUTHORIZATION To Whom It May Concern: Property Owner Name: Eastman Kodak Company Hereby appoints and authorizes Deloitte Tax LLP as taxpayer's property tax representative on all matters pertaining to the 2006 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: w Name: Urn W • I' IQ (Q., Title: Saes Ilsc O1cimpty-li -Mice S Address: 1 1 (, � s . TJuihaw) NC ( .t104 Phone Number: cm - Sea- `► Property Desc: Account No. Address Jurisdiction State P0002130 Power Plant Weld County CO P0008512 Finishing Equipment Weld County CO P0008514 Support Manufacturing Weld County CO P0008515 Sensitizing Weld County CO P0014208 Equip Located at Define Box Mfg Weld County CO P0018021 Sheet Film Weld County CO P0020594 Thermal Media Weld County CO P9156101 Motion Picture Weld County CO P2996604 Home Media Print Weld County CO R0357995 Weld County CO R1589086 9024 66 CR Weld County CO R1589186 Weld County CO R1589286 Weld County CO R1589386 Weld County CO R1595486 30924 257 Hwy Weld County CO LETTER OF AUTHORIZATION Property Owner Name: Eastman Kodak Company R1596786 Weld County CO R3938805 Windsor Weld County CO R3939105 Weld County CO Subscribed and sworn before me this IL1- Say of .XY1aach ACC(. . OCALA Q. -1iscd- Notary Public State of CARA.'_no_ County of I•d i Iel-ent My commission expires i2J1i510(o `o%tPtp 1,,, $p •?Mcou '�?. PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use Only 1313 Sherman Street, Room 315 Phone: (303) 866-5880 Docket No. Denver, Colorado 80203 Fax: (303)866-4485 Fee: Y N Check/Credit Card# Date: 8/29/2006 P F H Property Owner: Eastman Kodak Company Subject Property: Thermal Media Street Address City Schedule Number(s): P0020594 Attach separate sheet if necessary ®Board of Equalization Appeals the decision of the Weld ❑Board of Commissioners Dated: 8/1/2006 County ❑State Property Tax Administrator This Appeal concerns: ElValuation DRefund/Abatement ['Exemption 0 State Assessed Tax Year: 2006 The subject property is currently classified as: ❑Agricultural ❑Commercial 0 Exempt 0 Industrial 0 Mixed Use 0 Natural Resources ❑Oil &Gas ❑p Personal 0 Possessory 0 Producing 0 Residential 0 State Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $31,521,449 Petitioner's estimate of value: $31,121,583 Estimated time for Petitioner to present the appeal: 240 minutes or 4.00 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 0 Petitioner will appear by telephone 0 Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5880 ❑v Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) Except as provided in§13-1-127 (2)and(2.5) C.R.S. 2000, a corporation must appear under the representation of a licensed attorney. See BOP Industries v. State Board of Equalization, 694 P.2d 337 (Cob.App. 1984). Filing Fee: ❑ 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). 0 $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 The subject property is valued excess of fair market value based on classification errors. • 0 el— Required attachments to this form: p Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial p Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: p 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: p Board of Equalization Weld 0 Board of Commissioners County El State Property Tax Administrator at the following address: 915 10th Street, P.O.Box 758,Greeley,CO 80632 on 8/29/2006 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/29/2006 . Date I hereby certify that four(4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8/29/2006 Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.) Petitioner's Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 39-8-1091 Signature of Ag ✓ or rr ey Signature of Petitioner Matthew W.Poling Eastman Kodak Company Printed Name Printed Name Deloitte Tax LLP,555 17th St.,Suite 3600 9952 Eastman Park Drive Mailing Address Mailing Address Denver, CO 80202 Windsor,CO 80551-0001 City, State,Zip Code City, State, Zip Code Telephone: (303)308-2191 Telephone: (970)686-4271 Daytime number E-Mail: mpoling@deloitte.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. RESOLUTION RE: THE BOARD OF EQUALIZATION, 2006, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: EASTMAN KODAK COMPANY ATTN: TAX DEPARTMENT 1 ST FLR 3414 N DUKE ST DURHAM, NC 27704 DESCRIPTION OF PROPERTY: ACCOUNT #: P0020594 PARCEL #: 080726200006 - THERMAL MEDIA W2 26 6 67 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 2006, 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 year 2006, 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 31,521,449 TOTAL $ 31,521,449 2006-2044 NA ! AS; 0 gn-, oe� ASf o e, 0�O� RE: BOE - EASTMAN KODAK COMPANY 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 BM is further appealed to the Court of Appeals, o�nl(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 for a 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. 2006-2044 AS0064 RE: BOE - EASTMAN KODAK COMPANY 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 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 1st day of August,A.D., 2006. BOARD OF COUN COMMISSIONERS E LaTv/ WEL�ORADO ATTEST: LI/ !GG✓ i I '( r ;e1 9 M. Geile, Chair Weld County Clerk to th; :o � RA COL► , David E. Long, Pro-Tem Deputy Clerk o the Board EXCUSED Wil m H. Je e APPROVED AS TO FORM: t0 , • , �/ ' ,, Robert D. asden Assist brut Attorney itudl ,rat Glenn V Date of signature: f7'- 2006-2044 AS0064 NOTICE OF VALUATION • PERSONAL PROPERTY LEGAL DESCRIPTION: This Is Not a Tax Bill NOV# 49820 Stanley F. Sessions Weld County Assessor THERMAL MEDIA W2 26 6 67 1400 N. 17th Avenue Greeky CO 80631 appeals"co.weld.co.us 06 27/2006 Date: 06/15/06 - 07/05/06 HEARING DATES1400 N 17th Avenue EASTMAN KODAK COMPANY LOCATION: 8 :30 - 4 :30 ATTN: TAX DEPARTMENT 1 ST FLR OFFICE HOURS: 3414 N DUKE ST TELEPHONE NO: (970) 353-3845 x-3650 DURHAM NC 27704 FAX NO: (970) 304-6433 TAX YEAR: 0400 TAX AREA: 080726200006 PARCEL NO: P0020594 ACCOUNT NO: PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/ CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE PERSONAL PROP 11934378 31521449 19587071 11934378 3152.1449 1958"7071 TOTAL Parcel# 080726200006 Account# P0020594 To appeal by mail, list your name, address, and phone # below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Weld County Assessor 1400 N. 17th Avenue, Greeley, CO 80631 An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for personal property is 29%. § 39-1-104(1), C.R.S. Your personal property was valued as it existed on January 1 of the current year. The "current year actual value" represents the actual value of your property as of the appraisal date. The appraisal date is June 30, 2004. § 39-1-104(12.3)(a), C.R.S. The tax notice you receive next January will be based on this value. DOCUMENTATION - REASON FOR REQUESTING A REVIEW: The current year actual value is excessive due to classification issues to be discussed with the Assessor's office. Verification: 1 the undersigned state the information and facts contained herein to be true to the best of my knowledge regarding the propert Signature: Owner/Agent Date:_ 7/25/06 Address: Deloitte Tax, 555 17t trees, Suite 360(Daytinte Phone#:( 303) 308-2191 Denver, CO 80202 Nov-1 R9,I90 80./04 LETTER OF AUTHORIZATION To Whom It May Concern: Property Owner Name: Eastman Kodak Company Hereby appoints and authorizes Deloitte Tax LLP as taxpayer's property tax representative on all matters pertaining to the 2006 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: 4,1131.0\ aLc_, Name: lienn (U . P o rem Title: jj I Saes Usc s Address: 5 N ✓IA Q. • ) hfly MC rig 0(-Id Phone Number: lq - 56a— 10 41 Property Desc: Account No. Address Jurisdiction State P0002130 Power Plant Weld County CO P0008512 Finishing Equipment Weld County CO P0008514 Support Manufacturing Weld County CO P0008515 Sensitizing Weld County CO P0014208 Equip Located at Deline Box Mfg Weld County CO P0018021 Sheet Film Weld County CO P0020594 Thermal Media Weld County CO P9156101 Motion Picture Weld County CO P2996604 Home Media Print Weld County CO R0357995 Weld County CO R1589086 9024 66 CR Weld County CO R1589186 Weld County CO R1589286 Weld County CO R1589386 Weld County CO R1595486 30924 257 Hwy Weld County CO LETTER OF AUTHORIZATION Property Owner Name: Eastman Kodak Company R1596786 Weld County CO R3938805 Windsor Weld County CO R3939105 Weld County CO u Subscribed and sworn before me this ILs-'tiay of Quth &CA . pia Q. 6oct Notary Public �t ,, — _ . _ State of `n1+, - A, esCULO nI. County of j .A&J ,«'n My commission expires i al isl D(o xvI,...... c *: :*5 •° °• 9y S. :MOOU \> % For Office Use Only PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303)866-5880 Denver, Colorado 80203 Fax: (303)866-4485 Docket No. Fee: Y N Check/Credit Card# Date: 8/29/2006 P F H Property Owner: Eastman Kodak Company Subject Property: Motion Picture Street Address City Schedule Number(s): P1956101 Attach separate sheet if necessary El Board of Equalization Appeals the decision of the Weld 0 Board of Commissioners Dated: 8/1/2006 County 0 State Property Tax Administrator This Appeal concerns: BValuation DRefund/Abatement 0 Exemption 0 State Assessed Tax Year: 2006 The subject property is currently classified as: DAgricultural 0 Commercial ❑Exempt 0 Industrial 0 Mixed Use 0 Natural Resources ❑Oil &Gas ©Personal 0 Possessory 0 Producing 0 Residential 0 State Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $3,545,057 Petitioner's estimate of value: $3,542,586 Estimated time for Petitioner to present the appeal: 240 minutes or 4.00 hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. Appearance: 0 Petitioner will be present at the hearing 0 Petitioner will appear by telephone El Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5880 D Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) Except as provided in§13-1-127 (2) and (2.5) C.R.S. 2000, a corporation must appear under the representation of a licensed attorney. See BOP Industries v. State Board of Equalization, 694 P.2d 337(Cob.App. 1984). Filing Fee: ❑ 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 The subject property is valued excess of fair market value based on classification errors. 09 -(g---S Required attachments to this form: El Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial El Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: El 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: El Board of Equalization Weld 0 Board of Commissioners county 0 State Property Tax Administrator at the following address: 915 10th Street,P.O.Box 758, Greeley,CO 80632 on 8/29/2006 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/29/2006 Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8/29/2006 Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.) Petitioners Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 39-8-109) ignature of nt ✓ o orney Signature of Petitioner Matthew W.Poling Eastman Kodak Company Printed Name Printed Name Deloitte Tax LLP,555 17th St.,Suite 3600 9952 Eastman Park Drive Mailing Address Mailing Address Denver,CO 80202 Windsor,CO 80551-0001 City, State, Zip Code City, State, Zip Code Telephone: (303)308-2191 Telephone: (970)686-4271 Daytime number E-Mail: mpoling@deloitte.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. RESOLUTION RE: THE BOARD OF EQUALIZATION, 2006, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: EASTMAN KODAK COMPANY ATTN: TAX DEPARTMENT 1 ST FLR 3414 N DUKE ST DURHAM, NC 27704 DESCRIPTION OF PROPERTY: ACCOUNT#: P1958101 PARCEL #: 080726200006 - MOTION PICTURE W2 26 6 67 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 2006, 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 Assessors valuation for the year 2006, 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 Petitioners 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 3,545,057 TOTAL $ 3,545,057 2006-2040 �S O AS0064 00 .Pn— �t� p$--Oct—,O 6 RE: BOE -EASTMAN KODAK COMPANY 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 for a 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. 2006-2040 AS0064 RE: BOE-EASTMAN KODAK COMPANY 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 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 IS day of August, A.D., 2006. BOARD OF COUNTY COMMISSIONERS Elea WELD COUNTY, j.ORADO ' .a7 ATTEST: P ��.; �i . ,,., l ■ �e t♦� �6�� M Geile, Chair Weld County Clerk to th ` T W CMI CDC David E. Long, Pro-Tem� BY: Deputy Clerk the Board EXCUSED Willi H. Jerke APPROVED AS TO FORM: Robert D. Masden sistanYoun y Attom Glenn Vaad _ Date of signature: 1.�/�� 2006-2040 AS0064 NOTICE OF VALUATION I{ ) PERSONAL PROPERTY This Is Not a Tax Bill NOV# 49821 LEGAL DESCRIPTION: Stanley F. Sessions Weld County Assessor MOTION PICTURE W2 26 6 67 1400 N. 17th Avenue Greeley CO 80631 appeals co.weld.co.us 0627/2006 Date: 06/15/06 - 07/05/06 HEARING DATES:1400 N 17th Avenue EASTMAN KODAK COMPANY LOCATION: 8 : 30 - 4 :30 ATTN: TAX DEPARTMENT 1 ST FLR OFFICE HOURS: 3414 N DUKE ST TELEPHONE NO: (970) 353-3845 x-3650 DURHAM NC 27704 FAX NO: (970) 304-6433 2006 TAX YEAR: 0400 TAX AREA: 080726200006 PARCEL NO: P1956101 ACCOUNT NO: PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/ CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE PERSONAL PROP 3421739 3545057 123318, 342.1739 3545057 123313 TOTAL Parcel# 080726200006 Account# P1956101 To appeal by mail, list your name, address, and phone # below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Weld County Assessor 1400 N. 17th Avenue, Greeley, CO 80631 An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for personal property is 29%. § 39-1-104(1), C.R.S. Your personal property was valued as it existed on January 1 of the current year. The "current year actual value" represents the actual value of your property as of the appraisal date. The appraisal date is June 30, 2004. § 39-1-104(12.3)(a), C.R.S. The tax notice you receive next January will be based on this value. DOCUMENTATION - REASON FOR REQUESTING A REVIEW: The current year actual value is excessive due to classification issues to be discussed with the Assessor's office. Verification: I the undersigned state the information and facts contained herein to be true to the best of my knowledge regarding the ro rt Signature: Owner/Agent Date: 7/25/06 Address: Delni tte Tax 55 th Strcat, Suite 360daytime Phone #:( 3 ) 308-2191 Denver, CO 80202 NOV-189/190 88/04 LETTER OF AUTHORIZATION To Whom It May Concern: Property Owner Name: Eastman Kodak Company Hereby appoints and authorizes Deloitte Tax LLP as taxpayer's property tax representative on all matters pertaining to the 2006 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: -W Gk Name: h Yl W , I" tQ re__, ^' �_` Title: 1 I SL es, U& (4 Prolase S Address: T ) A .lam g+ •Cti Phone Number: I :)CJ 7 Property Desc: Account No. Address Jurisdiction State P0002130 Power Plant Weld County CO P0008512 Finishing Equipment Weld County CO P0008514 Support Manufacturing Weld County CO P0008515 Sensitizing Weld County CO P0014208 Equip Located at Deline Box Mfg Weld County CO P0018021 Sheet Film Weld County CO P0020594 Thermal Media Weld County CO P9156101 Motion Picture Weld County CO P2996604 Home Media Print Weld County - CO R0357995 Weld County CO R1589086 9024 66 CR Weld County CO R1589186 Weld County CO R1589286 Weld County CO R1589386 Weld County CO R1595486 30924 257 Hwy Weld County CO LETTER OF AUTHORIZATION Property Owner Name: Eastman Kodak Company R1596786 Weld County CO R3938805 Windsor Weld County CO R3939105 Weld County CO Subscribed and sworn before me this ILI Sday of aAA , acct, (Juu.A Q. -Ascd- Notary Public State of 1 'k• n ,, - _ • _- �`• County of Y df ,C'flt My commission expires tali 5/oto NNP D,y. S PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use Only 1313 Sherman Street, Room 315 Phone: (303)866-5880 pocket No. Denver, Colorado 80203 Fax: (303)866-4485 Fee: Y N Check/Credit Card# Date: 8/29/2006 P F H Property Owner: Eastman Kodak Company Subject Property: Power Plant Street Address City Schedule Number(s): P0002130 Attach separate sheet if necessary El Board of Equalization Appeals the decision of the Weld 0 Board of Commissioners Dated: 8/1/2006 County 0 State Property Tax Administrator This Appeal concerns: ❑Valuation DRefund/Abatement DExemption 0 State Assessed Tax Year: 2006 The subject property is currently classified as: DAgricultural 0 Commercial 0 Exempt 0 Industrial ❑Mixed Use 0 Natural Resources D Oil &Gas El Personal ❑Possessory 0 Producing ❑Residential ❑State Assessed ['Vacant Land Interest Mines Actual Value assigned to subject property: $9,176,430 Petitioner's estimate of value: $8,530,227 Estimated time for Petitioner to present the appeal: 240 minutes or 4.00 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 0 Petitioner will appear by telephone El Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5880 El Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) Except as provided in §13-1-127(2)and(2.5)C.R.S. 2000, a corporation must appear under the representation of a licensed attorney. See BOP Industries v. State Board of Equalization, 694 P.2d 337 (Cob.App. 1984). Filing Fee: ❑ 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). El $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 The subject property is valued excess of fair market value based on classification errors. C,rSn?"u4//ennOf/S g(' ' /7;.S C4 C 9 -/t-a6, Required attachments to this form: 0 Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial El Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: El 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: ®Board of Equalization Weld 0 Board of Commissioners County 0 State Property Tax Administrator at the following address: 915 10th Street, P.O.Box 758,Greeley,CO 80632 on 8/29/2006 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/29/2006 . Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8/29/2006 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 r�. g ature of ent ✓ o mey Signature of Petitioner Matthew W.Poling Eastman Kodak Company Printed Name Printed Name Deloitte Tax LLP,555 17th St.,Suite 3600 9952 Eastman Park Drive Mailing Address Mailing Address Denver,CO 80202 Windsor,CO 80551-0001 City, State, Zip Code City, State,Zip Code Telephone: (303)308-2191 Telephone: (970)686-4271 Daytime number E-Mail: mpoling©deloitte.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. RESOLUTION RE: THE BOARD OF EQUALIZATION, 2006, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: EASTMAN KODAK COMPANY ATTN: TAX DEPARTMENT 1 ST FLR 3414 N DUKE ST DURHAM, NC 27704 DESCRIPTION OF PROPERTY: ACCOUNT #: P0002130 PARCEL #: 080726200006 - BUSINESS COMPUTERS-POWER PLANT W2 26 6 87 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 2006, 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 year 2006,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 Wefd 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 9,176,430 TOTAL $ 94176,430 2006-2037 00 : �s,e A, PEI !I c-p oaf Y-o RE: BOE -EASTMAN KODAK COMPANY 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 for a 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. 2006-2037 AS0064 RE: BOE-EASTMAN KODAK COMPANY 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 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 1st day of August, A.D., 2006. BOARD OF COU COMMISSIONERS 4E1(t WELD OUN ORADO • ATTEST: gel/ .,• ` M. . Geile, Chair Weld County Clerk to t� • �, • � •, J> oi Davi E. Long, Pro-Tarr BY: Deputy Clerk o the Board EXCUSED Will' Jerke APPROVED AS TO FORM: • Robe D. Ma s ant C my Attorney I/ G nn Vdad Date of signature: Sr, 2008-2037 AS0064 NOTICE OF VALUATION r--1 PERSONAL PROPERTY ! • LEGAL DESCRIPTION: This Is Not a Tax Bill NOV# 49815 Stanley F. Sessions Weld County Assessor BUSINESS COMPUTERS-POWER PLANT. W2 26 6 1400 N. 17th Avenue 6 Greeley CO 8O631 appealspeo.weld.co.us 06 27/2006 Date: HEARING DATES140001N/17th AvenueOC EASTMAN KODAK COMPANY LOCATION: 8 :30 4 : 30 ".TTN: TAX DEPARTMENT 1 ST =LR OFFICE HOURS: 3414 N DUKE ST • TELEPHONE NO: (970) 353-3845 x-3650 DURHAM NC 27704 FAX NO: (970) 304-6433 TAX YEAR: 20060400 TAX AREA: 08072620000E PARCEL NO: P0002130 ACCOUNT NO: PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/ CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE _?ERSONAL ?POP 8857512 91'76430 218918 335 5 ,2 L ("42.0 :4 TOTAL Parcel# 08072O20VC)0y Account# 200021.0 To appeal by mail, list your name,address, and phone #below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Weld County Assessor 1400 N. 17th Avenue, Greeley, CO 80631 An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for personal property is 29%. § 39-1-104(1), C.R.S. Your personal property was valued as it existed on January 1 of the current year. The "current year actual value" represents the actual value of your property as of the appraisal date. The appraisal date is June 30, 2004. § 39-1-104(12.3)(a), C.R.S. The tax notice you receive next January will be based on this value. DOCUMENTATION -REASON FOR REQUESTING A REVIEW: The current year actual value is excessive due to classification issues to be discussed with the Assessor's office. Verification: I the undersigned state the information and facts contained herein to be true to the best of my knowledge regarding th .pro erty. Signature: Owner/Agent Date: 7/25/06 Ackkess:De10itte Tax, 55 7th Street, 113600 Daytime Phone #:( 303) 308-2191 Denver, CO 80202 NOV-189/1908R/04 LETTER OF AUTHORIZATION To Whom It May Concern: Property Owner Name: Eastman Kodak Company Hereby appoints and authorizes Deloitte Tax LLP as taxpayer's property tax representative on all matters pertaining to the 2006 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: VION.ALSCO aLce,c., Name: h Yl vu . P la (?_,Title: riA I &les tNt V {� � $e S Address: • ti.1, t g • TAcv'ha. v,i MCI- rillO(+ //j Phone Number: gig — JCJ a. t`� 9 Property Desc: Account No. Address Jurisdiction State P0002130 Power Plant Weld County CO P0008512 Finishing Equipment Weld County CO P0008514 Support Manufacturing Weld County CO P0008515 Sensitizing Weld County CO P0014208 Equip Located at Deline Box Mfg Weld County CO P0018021 Sheet Film Weld County CO P0020594 Thermal Media Weld County CO P9156101 Motion Picture Weld County CO P2996604 Home Media Print Weld County CO R0357995 Weld County CO R1589086 9024 66 CR Weld County CO R1589186 Weld County CO R1589286 Weld County CO R1589386 Weld County CO R1595486 30924 257 Hwy Weld County CO LETTER OF AUTHORIZATION Property Owner Name: Eastman Kodak Company R1596786 Weld County CO R3938805 Windsor Weld County CO R3939105 Weld County CO Subscribed and sworn before me this Itt• lay of "m A , &CCU . QthuA Q. '—FlQaat— Notary Public ,A, -- State of fisiak l nn n __A .. __o. County of j 4Ai /e"'x My commission expires ,aJ i5 JO(o Col . :•.... t•:•N\VAS i��O,�/AY (201k `p PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use Only 1313 Sherman Street, Room 315 Phone: (303) 866-5880 pocket No. Denver, Colorado 80203 Fax: (303) 866-4485 Fee: Y N Check/Credit Card# Date: 8/29/2006 P F H Property Owner: Eastman Kodak Company Subject Property: Support Manufacturing Street Address City Schedule Number(s): P0008514 Attach separate sheet if necessary Appeals the decision of the Weld o Board of Equalization 8/1/2006 ❑Board of Commissioners Dated: County 0 State Property Tax Administrator This Appeal concerns: ElValuation ❑Refund/Abatement 0 Exemption El State Assessed Tax Year: 2006 The subject property is currently classified as: DAgricultural 0 Commercial 0 Exempt 0 Industrial 0 Mixed Use 0 Natural Resources ❑Oil &Gas ❑v Personal 0 Possessory 0 Producing 0 Residential 0 State Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $13,210,044 Petitioner's estimate of value: $11,201,074 Estimated time for Petitioner to present the appeal: 240 minutes or 4.00 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 0 Petitioner will appear by telephone El Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5880 El Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) Except as provided in§13-1-127 (2)and(2.5)C.R.S.2000, a corporation must appear under the representation of a licensed attorney. See BOP Industries v. State Board of Equalization, 694 P.2d 337 (Colo.App. 1984). Filing Fee: ❑ 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). 0 $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 The subject property is valued excess of fair market value based on classification errors. Required attachments to this form: 0 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: O 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: Board of Equalization Weld 0 Board of Commissioners County 0 State Property Tax Administrator at the following address: 915 10th Street,P.O.Box 758, Greeley, CO 80632 on 8/29/2006 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/29/2006 • Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8/29/2006 Date (One copy may be taxed to the Board but the original and two additional copies must be mailed or hand delivered.) Petitioner's Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 39.8.1091 I nature of ent ✓ rney_ Signature of Petitioner Matthew W.Poling Eastman Kodak Company Printed Name Printed Name Deloitte Tax LLP,555 17th St.,Suite 3600 9952 Eastman Park Drive Mailing Address Mailing Address Denver,CO 80202 Windsor,CO 80551-0001 City, State, Zip Code City, State, Zip Code Telephone: (303)308-2191 Telephone: (970)686-4271 Daytime number E-Mail: mpoling@deloitte.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. • RESOLUTION RE: THE BOARD OF EQUALIZATION, 2006, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: EASTMAN KODAK COMPANY ATTN: TAX DEPARTMENT 1 ST FLR 3414 N DUKE ST DURHAM, NC 27704 DESCRIPTION OF PROPERTY: ACCOUNT #: P0008514 PARCEL #: 080726200006 - SUPPORT MANUFACTURING W2 26 8 87 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 2006, 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 year 2006,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 13,210,044 TOTAL $ 13,210,044 2006-2043 r� '. AS, (l+ P��-- teEt AS0064 , 0£f-ON -a69 RE: BOE-EASTMAN KODAK COMPANY 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 for a 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. 2006-2043 AS0064 RE: BOE-EASTMAN KODAK COMPANY 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 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 1st day of August, A.D., 2006. BOARD OF COUNTY COMMISSIONERS p EL�`� WELD OUNTY ORADO ATTEST: fit; :.,-✓ 4,17 M. ails, Chair Weld County Clerk to tFr � . . ni David E. Long, Pro-Tem BY: Deputy Clerk to e Board EXCUSED / Willi m H. Jerke APPROVED AS TO FORM: b' Rob D. asde eked maro ; As ant Cqynty Attorney U / Glenn V as Date of signature: 9// 2006-2043 AS0064 ) NOTICE OF VALUATION 1 ) • PERSONAL PROPERTY LEGAL DESCRIPTION: This Is Not a Tax Bill NOV# 49817 Stanley F. Sessions Weld County Assessor SUPPORT MANUFACTURING W2 26 6 67 1400 N. 17th Avenue Greeley CO 8063 1 appealsgco.weld.co.us 06/27/2006 Date: HEARING DATES:106/15/06 0 01 N/117th 07/05/06 EASTMAN KODAK COMPANY LOCATION: 8 : 30 - 4 :30 ATTN: TAX DEPARTMENT 1 ST FLR OFFICE HOURS: 3414 N DUKE ST TELEPHONE NO: (970) 353-3845 x-3650 DURHAM NC 27704 FAX NO: (970) 304-6433 TAX YEAR: 0400 TAX.AREA: 080726200006 PARCEL NO: P0008514 ACCOUNT NO: PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/ CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE PERSONAL PROP 13965350 13210044 -755306 13965350 13210044 -755306 TOTAL Parcel# 080726200006 Account# P0008514 To appeal by mail, list your name, address, and phone #below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Weld County Assessor 1400 N. 17th Avenue,Greeley, CO 80631 An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for personal property is 29%. § 39-1-104(1), C.R.S. Your personal property was valued as it existed on January 1 of the current year. The "current year actual value" represents the actual value of your property as of the appraisal date. The appraisal date is June 30, 2004. § 39-1-104O2.3)(a), C.R.S. The tax notice you receive next January will be based on this value. DOCUMENTATION REASON FOR REQUESTING A REVIEW: The current year actual value is excessive due to classification issues to be discussed with the Assessor's office. Verification: I the undersigned state the information and facts contained herein to be true to the best of my knowledge re ardin p rty. Signatur . Owner/Agent Date: 7/25/06 Address: Deloitte Tax, 555 th Street, #3600 Daytime Phone #:(303 ) 308-2191 Denver, CO 802 NOV-I89/I9088/04 LETTER OF AUTHORIZATION To Whom It May Concern: Property Owner Name: Eastman Kodak Company Hereby appoints and authorizes Deloitte Tax LLP as taxpayer's property tax representative on all matters pertaining to the 2006 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: Name: & 11 Yl W .. If IQ (Q� Title: , * Sides 1JSc, V � � S Address: ,3"T I 1 ,l,l(L Sf . Vuyhetm Phone Number: 1 1 — J� a- 140411 Property Desc: Account No. Address Jurisdiction State P0002130 Power Plant Weld County CO P0008512 Finishing Equipment Weld County CO P0008514 Support Manufacturing Weld County CO P0008515 Sensitizing Weld County CO P0014208 Equip Located at Deline Box Mfg Weld County CO P0018021 Sheet Film Weld County CO P0020594 Thermal Media Weld County CO P9156101 Motion Picture Weld County CO P2996604 Home Media Print Weld County CO R0357995 Weld County CO R1589086 9024 66 CR Weld County CO R1589186 Weld County CO R1589286 Weld County CO R1589386 Weld County CO R1595486 30924 257 Hwy Weld County CO • LETTER OF AUTHORIZATION Property Owner Name: Eastman Kodak Company RI596786 Weld County CO R3938805 Windsor Weld County CO R3939105 Weld County CO Subscribed and sworn before me this It!•Ziay of -maALA ACM; Otn° Q, 4letocd- Notary Public State of TIAOMA County of ,Clem My commission expires /9.)15/0(o outtwoo ` 0N..D.. *E :*E %re, r°� PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use Only 1313 Sherman Street, Room 315 Phone: (303) 866-5880 pocket No. Denver, Colorado 80203 Fax: (303) 866-4485 Fee: Y N Check/Credit Card# Date: 8/29/2006 P F H Property Owner: Eastman Kodak Company Subject Property: Sensitizing Street Address City Schedule Number(s): P0008515 Attach separate sheet if necessary O Board of Equalization Appeals the decision of the Weld ❑Board of Commissioners Dated: 8/1/2006 County 0 State Property Tax Administrator This Appeal concerns: OValuation ❑Refund/Abatement DExemption 0 State Assessed Tax Year: 2006 The subject property is currently classified as: DAgricultural 0 Commercial 0 Exempt 0 Industrial ❑Mixed Use 0 Natural Resources ❑Oil &Gas OPersonal 0 Possessory 0 Producing 0 Residential 0 State Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $23,478,713 Petitioners estimate of value: $23,069,893 Estimated time for Petitioner to present the appeal: 240 minutes or 4.00 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 O Petitioner will appear by telephone O 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) Except as provided in §13-1-127(2)and(2.5)C.R.S. 2000, a corporation must appear under the representation of a licensed attorney. See BOP Industries v. State Board of Equalization, 694 P.2d 337 (Cob.App. 1984). Filing Fee: ❑ 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). O $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 The subject property is valued excess of fair market value based on classification errors. Canitifel/V/C/¢7Ya;t7 go ' AS; /49 d9-/8=06 Required attachments to this form: El Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial El 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: El Board of Equalization Weld 0 Board of Commissioners county 0 State Property Tax Administrator at the following address: 915 10th Street,P.O.Box 758,Greeley, CO 80632 on 8/29/2006 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/29/2006 • Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8/29/2006 Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.) Petitioners Mailing Address is Required Even if Petitioner is Represented by An Agent or Attorney (per C.R.S. 39-8-109) gnature of gent ✓ orney Signature of Petitioner Matthew W.Poling Eastman Kodak Company Printed Name Printed Name Deloitte Tax LLP,555 17th St.,Suite 3600 9952 Eastman Park Drive Mailing Address Mailing Address Denver,CO 80202 Windsor,CO 80551-0001 City, State, Zip Code City, State, Zip Code Telephone: (303)308-2191 Telephone: (970)686-4271 Daytime number E-Mail: mpoling@deloitte.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. RESOLUTION RE: THE BOARD OF EQUALIZATION, 2006, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: EASTMAN KODAK COMPANY ATTN: TAX DEPARTMENT 1 ST FLR 3414 N DUKE ST DURHAM, NC 27704 DESCRIPTION OF PROPERTY: ACCOUNT #: P0008515 PARCEL #: 080726200006 - SENSITIZING W2 26 6 67 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 2006, 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 year 2006,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 23,478,713 TOTAL $ 23,478,713 2006-2041 °ftf4S c4, Pn, .P� osAS-�o6v-a6 RE: BOE -EASTMAN KODAK COMPANY 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, ory 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 for a 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 fast 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. 2006-2041 AS0064 RE: BOE-EASTMAN KODAK COMPANY 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 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 mall within ten (10) days of the hearing. Such decision is final and not subject to review. Fees and Expenses: The arbitrators 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 1st day of August, A.D., 2006. BOARD OF COUNTY COMMISSIONERS t \S' i /_ 4 \ WELD COUNTY ORADO ATTEST: �l i (�;:'r�� t♦1 /./.i/ Weld County Clerk to the :��'�* No4 \:-N,I 4. c*All C cc ♦ Iticir:r,,.,o David E. Long, Pro Deputy Clerk t the Board EXCUSED Will Jerk la, APPROVED AS TO FORM: Uw e • :c;zc ≥ Date of signature: /3/CYc 2006-2041 AS0064 NOTICE OF VALUATION f PERSONAL PROPERTY This Is Not a Tax Bill NOV# 49818 LEGAL DESCRIPTION: Stanley F. Sessions Weld County Assessor SENSITIZING W2 26 6 67 1400 N. 17th Avenue Greeley CO 80631 appealspco.weld.co.us co:wel co.us 06 27/2006 Date: HEARING DATESa.4001N/107th 07/05/06 EASTMAN KODAK COMPANY LOCATION: 8 :30 - 4 : 30 ATTN: TAX DEPARTMENT 1 ST FLR OFFICE HOURS: 3414 N DUKE ST TELEPHONE NO: (970) 353-3845 x-3650 DURHAM NC 27704 FAX NO: (970) 304-6433 2006 TAX YEAR: 0400 TAX AREA: 080726200006 PARCEL NO: P0008515 ACCOUNT NO: PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/ CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE PERSONAL PROP 23613078 23478713 -134365 23613078 23478713 -134365 TOTAL Parcel# 090 726200006 Account # P0008515 To appeal by mail, list your name, address, and phone #below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Weld County Assessor 1400 N. 17th Avenue, Greeley, CO 80631 An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for personal property is 29%. § 39-1-104(1), C.R.S. Your personal property was valued as it existed on January 1 of the current year. The "current year actual value" represents the actual value of your property as of the appraisal date. The appraisal date is June 30, 2004. § 39-I-104(12.3)(a), C.R.S. The tax notice you receive next January will be based on this value. DOCUMENTATION - REASON FOR REQUESTING A REVIEW: The current year actual value is excessive due to classification issues to he discussed with the Assessor's office Verification: I the undersigned state the information and facts contained herein to be true to the best of my knowledge regarding the property. Signature Owner/Agent Date: :a7/25/06 Address:Deloitte Tax, 555 h Street, 413600 Daytime Phone#:( 30) 308-2191 Denver, CO 802 NOV.189/19088/04 LETTER OF AUTHORIZATION To Whom It May Concern: Property Owner Name: Eastman Kodak Company Hereby appoints and authorizes Deloitte Tax LLP as taxpayer's property tax representative on all matters pertaining to the 2006 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: *CAW \ a itc,,,, Name: 1rl n :AY P 1Q (� Title: � ( ( Ski es Uts., Yx- -1-O-je S Address: 3 T I N . -.1. t s+ • 1)u h&wi, NC (�r1i1U+ Phone Number: f Iq — JCJ a- � 'f 1 Property Desc: Account No. Address Jurisdiction State P0002130 Power Plant Weld County CO P0008512 Finishing Equipment Weld County CO P0008514 Support Manufacturing Weld County CO P0008515 Sensitizing Weld County CO P0014208 Equip Located at Deline Box Mfg Weld County CO P0018021 Sheet Film Weld County CO P0020594 Thermal Media Weld County CO P9156101 Motion Picture Weld County CO P2996604 Home Media Print Weld County CO R0357995 Weld County CO R1589086 9024 66 CR Weld County CO R1589186 Weld County CO R1589286 Weld County CO R1589386 Weld County CO R1595486 30924 257 Hwy Weld County CO LETTER OF AUTHORIZATION Property Owner Name: Eastman Kodak Company R1596786 Weld County CO R3938805 Windsor Weld County CO R3939105 �� Weld County CO Subscribed and sworn before me this IG$iay of aALA , stoat QUUA Q. ileac& Notary Public State of 'UA'U' eititcb.n . County of etA'i- My commission expires ,a.1 15i0rp .taNA R:•... s S. e° PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use Only 1313 Sherman Street, Room 315 Phone: (303) 866-5880 pocket No. Denver, Colorado 80203 Fax: (303)866-4485 Fee: Y N Check/Credit Card# Date: 8/29/2006 P F H Property Owner: Eastman Kodak Company Subject Property: Sheet Film Street Address City Schedule Number(s): P0018021 Attach separate sheet if necessary 0 Board of Equalization Appeals the decision of the Weld 0 Board of Commissioners Dated: 8/1/2006 County 0 State Property Tax Administrator This Appeal concerns: OValuation ❑Refund/Abatement DExemption ❑State Assessed Tax Year: 2006 The subject property is currently classified as: ❑Agricultural 0 Commercial 0 Exempt ❑Industrial 0 Mixed Use ❑Natural Resources ❑Oil &Gas ❑D Personal ❑Possessory ❑Producing ❑Residential ❑State Assessed ❑Vacant Land Interest Mines Actual Value assigned to subject property: $5,721,236 Petitioner's estimate of value: $5,704,863 Estimated time for Petitioner to present the appeal: 240 minutes or 4.00 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 ❑Petitioner will appear by telephone ©Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5880 El Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone) Except as provided in§13-1-127 (2)and(2.5)C.R.S. 2000, a corporation must appear under the representation of a licensed attorney. See BOP Industries v. State Board of Equalization, 694 P.2d 337 (Cob. App. 1984). Filing Fee: ❑ 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). El $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 The subject property is valued excess of fair market value based on classification errors. (j0lf!//7U/1//C/I oitls 'o ; 4-_s cYT O9 /8"-O‘a Required attachments to this form: El Assessors or Property Tax Administrator's Notice of Valuation or Notice of Denial la Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: El 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: ®Board of Equalization Weld 0 Board of Commissioners County 0 State Property Tax Administrator at the following address: 915 10th Street, P.O.Box 758,Greeley,CO 80632 on 8/29/2006 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/29/2006 • Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8/29/2006 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) i a ure of Age ✓ or ey Signature of Petitioner Matthew W. Poling Eastman Kodak Company Printed Name Printed Name Deloitte Tax LLP,555 17th St.,Suite 3600 9952 Eastman Park Drive Mailing Address Mailing Address Denver,CO 80202 Windsor,CO 80551-0001 City, State, Zip Code City, State, Zip Code Telephone: (303)308-2191 Telephone: (970)686-4271 Daytime number E-Mail: mpoling@deloitte.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. RESOLUTION RE: THE BOARD OF EQUALIZATION, 2006, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: EASTMAN KODAK COMPANY ATTN: TAX DEPARTMENT 1 ST FLR 3414 N DUKE ST DURHAM, NC 27704 DESCRIPTION OF PROPERTY: ACCOUNT #: P0018021 PARCEL #: 080726200006 - SHEET FILM W2 26 6 6 7 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 2006, 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 year 2006, 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 5,721,236 TOTAL $ 51721,236 2006-2042 AS0064 fn, 4s, a 4, /oe7t, 'Pea° a8=o v -e RE: BOE - EASTMAN KODAK COMPANY 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 for a 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. 2006-2042 AS0064 RE: BOE-EASTMAN KODAK COMPANY 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 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 'Frs.!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 1st day of August, A.D., 2006. 1 f s BOARD OF COUNTY COMMISSIONERS WELD COUNTY, ORADO ATTEST: �VL__/,{' 442 eile, Chair Weld County Clerk to the David E. Long, Pro-Tem BY: / , � Deputy Clerk to e Board EXCUSED Willi\y.RJerke u APPROVED AS TO FORM: `/} \ClG.,, '-�'y/�� Robert D. Masden Ass On Co ty Attorney U �J Attu U,�. Glenn Vaad Date of signature: r/iA6 2006-2042 AS0064 NOTICE ONA L VALUATION RO ER YN This Is Not a Tax Bill NOV# 49819 LEGAL DESCRIPTION: Stanley F. Sessions Weld County Assessor SHEET FILM W2 26 6 6 7 1400 N. 17th Avenue Greeley CO 8063I appeals�co.weld.co.us 06 27/2006 Date: 06/15/06 - 07/05/06 HEARING DATES:1400 N 17th Avenue EASTMAN KODAK COMPANY LOCATION: 8 : 30 - 4 :30 • ATTN: TAX DEPARTMENT 1 ST FLR OFFICE HOURS: 3414 N DUKE ST TELEPHONE NO: (970) 353-3845 x-3650 DURHAM NC 27704 FAX NO: (970) 304-6433 2006 TAX YEAR: 0400 TAX AREA: 080726200006 PARCEL NO: P0018021 ACCOUNT NO: PROPERTY PRIOR YEAR CURRENT YEAR INCREASE/ CLASSIFICATION ACTUAL VALUE ACTUAL VALUE DECREASE PERSONAL PROP 6985766 5721236 -1264530 .6985766 5721236 -1264530 TOTAL Parcel# 080726200006 Account# P0018021 To appeal by mail, list your name, address, and phone # below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Weld County Assessor 1400 N. 17th Avenue, Greeley, CO 80631 An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for personal property is 29%. § 39-1-104(1), C.R.S. Your personal property was valued as it existed on January]. of the current year. The "current year actual value" represents the actual value of your property as of the appraisal date. The appraisal date is June 30, 2004. § 39-1-104(12.3)(a), C.R.S. The tax notice you receive next January will be based on this value. DOCUMENTATION - REASON FOR REQUESTING A REVIEW: The current year actual value is excessive due to classification issues to be discussed with the Assessor's office. Verification: I the undersigned state the information and facts contained herein to be true to the best of my knowledge regarding the ropo Signature: Owner/Agent Date: 7/25/06 Address: Deloitte Tax, 555 Street, Suite 360(Daytime Phone #:(303 )308-2191 Denver, CO 80202 NOV-189/19088/01 LETTER OF AUTHORIZATION To Whom It May Concern: Property Owner Name: Eastman Kodak Company Hereby appoints and authorizes Deloitte Tax LLP as taxpayer's property tax representative on all matters pertaining to the 2006 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' p urisdiction, if authorized by law. By: w C7 Name: Ih -i w • Fib re_, ^' Title: � SUes u& `� 41 -Foie S Address: 3j T I N • AIL. g • Y T)(,ti�wha.m[� MC 111r(U f Phone Number: _ 1 jq — 56a- 101M , Property Desc: Account No. Address Jurisdiction State P0002130 Power Plant Weld County CO P0008512 Finishing Equipment Weld County CO P0008514 Support Manufacturing Weld County CO P0008515 Sensitizing Weld County CO P0014208 Equip Located at Deline Box Mfg Weld County CO P0018021 Sheet Film Weld County CO P0020594 Thermal Media Weld County CO P9156101 Motion Picture Weld County CO P2996604 Home Media Print Weld County CO R0357995 Weld County CO RI589086 9024 66 CR Weld County CO R1589186 Weld County CO R1589286 Weld County CO R1589386 Weld County CO R1595486 30924 257 Hwy Weld County CO • LETTER OF AUTHORIZATION Property Owner Name: Eastman Kodak Company R1596786 Weld County CO R3938805 Windsor Weld County CO R3939105 Weld County CO Subscribed and sworn before me this IL •tiay of ak h Attu . Qv a.A Q. - is d- Notary Public State of • Ask l.J(.dina. County oftJt.rleleA'1L My commission expires /1J 15100 ‘_A.tA D►► '''''''lir gip:• . >*: :*= too .�C �i ,�t Hello