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Home My WebLink About20052254.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2005, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: KOHLS DEPT STORE#569 N 56 W 17000 RIDGEWOOD DR MENOMONEE FALLS, WI 53051 DESCRIPTION OF PROPERTY: ACCOUNT#: P3042405 PARCEL#: 095914309002 - GR 2CP L2 BLK1 CENTERPLACE 2ND FG SITUS: 4330 CENTERPLACE DR GREELEY 80631 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 2005, 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 2005, 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 1,351,022 TOTAL $ 1,351,022 2005-2254 AS0061 RE: BOE - KOHLS DEPT STORE #569 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. 2005-2254 AS0061 RE: BOE - KOHLS DEPT STORE #569 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 OBOE. 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 4th day of August, A.D., 2005. dos BOARD OF COUNTY COMMISSIONERS • - % WELD COUNTY, COLORADO r • �� ,L/ asi ?Q William H. J e, Chair J'`r .4 -Id • I y Clerk to the Board s 1/) 2tably; M. eile, ro- em Deputy Clerk to k15eBoard P Y D . Lo APPRO AS TO F RM: �• Robe . Masden 4• County Attorney /� G enn Vaad Date of signature: J/0ccJ 2005-2254 AS0061 WELD COUNTY STANLEY F. SESSIONS COUNTY ASSESSOR CHRISTOPHER WOODRUFF, DEPUTY ASSESSOR APPRAISAL REPORT OF PERSONAL PROPERTY FOR County Board of Equalization KOHLS DEPT STORE #569 PETITIONER Vs. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Schedule Number: P3042405 Log Number: 4625 Date: 8/4/2005 Time: 3:00pm Board: BOARD PREPARED BY APPRAISERS NAME Duane M Robson 08/01/05 Signature Date ASSESSOR'S OFFICE STAFF APPRAISER COOE_PP_010998 Page 1 COST APPROACH Location of the subject property is: Street Address 4330 CENTERPLACE DR City GREELEY Pursuant to Colorado Revised Statutes the cost approach of Personal Property listed on the above mentioned property is attached, along with a copy of the declaration and/or correspondence from the petitioner. Also included is a copy of the 2005 Personal Property Tables distributed by The Division of Property Taxation, and approved by the Statutory Advisory Committee. NARRATIVE The value on this account was derived from an asset listing supplied by the petitioner with their 2005 Personal Property Declaration. The actual value of$1,351,022 was determined by listing all of the assets reported, the year purchased and their cost, then applying the appropriate tables and factors as mandated by the State Department of Property Taxation. The Petitioner then filed a timely protest of their Notice of Value, requesting a reduction of$284,686 in actual value, claiming certain assets fall into the "under $250 consumables" category, and should not have been reported as per 39-3-119 C.R.S. Their protest was denied as no documentation was provided to show the types of assets or the value of those assets which they claim were "consumable." The petitioner simply lowered the value of certain assets by a straight percentage, claiming the difference in value was the amount of consumable. Per page 2.11 of the Assessor's Reference Library, which deals with the exemption of consumbable personal property: Without an itemized listing of consumable property, assessors will not be able to make an appropriate adjustment to the taxpayer's property listing to accommodate the "consumable" property exemption. No such itemized listing was received with this current appeal, therefore, the Assessor's Office requests that the petitioner's appeal be denied and that the current actual value of $1,351,022 stand. COST APPROACH VALUE 1,351,022 CBOE_PP010998 Page 2 MARKET APPROACH Pursuant to Colorado Revised Statute the Assessor has considered the Market Approach to value on Personal Property. Due to the insufficient information for the market of personal property, the Weld County Assessor has not utilized the Market Approach. INCOME APPROACH Pursuant to Colorado Revised Statute the Assessor has considered the Income Approach to value on Personal Property. Due to the insufficient information for the income on Personal Property, the Weld County Assessor has not utilized the Income Approach. CBOE_PP_010998 Page 3 CONCLUSION The subject property has been classified as Personal Property for property tax purposes. Personal Property values shall be determined by appropriate consideration of the Cost Approach, Market Approach, and Income Approach to value. {39-1-103)(5)(a) CRS} The Assessor has considered the three approaches to value for the subject property. It is the petitioner's responsibility to provide sufficient evidence to substantiate that the Assessor's value is incorrect. After consideration of the three approaches, it is the Weld County Assessor's request that the value of $1,351,022 be affirmed for the tax year 2005. FINAL VALUE 1,351,022 CBOE_PP_010998 Page 4 Colorado Department of Local Affairs Executive Director, Michael L. Beasley ,s\ M1 DIVISION OF PROPERTY TAXATION f -G2'� ;p Mary E. Huddleston Property Tax Administrator IA 76 Bill Owens Governor TO: All County Assessors FROM: Mary E. Huddleston SUBJECT: 2005 Personal Property Table Adjustments DATE: February 18, 2005 MEMORANDUM On February 15, 2005, the Division held an open review meeting with county assessor representatives, industry representatives, and other concerned parties to discuss the draft copy of the 2005 Personal Property Table adjustments. At the meeting there were no substantial disagreements with the proposed changes. The county representatives did not note any issues with the content of the changes, but they did express concerns related to the timing, the additional costs to the counties, and additional administrative hassles that may result during the implementation of the proposed changes for the 2005 tax year. Some counties noted that they did not feel that they would be able to implement the changes for the 2005 tax year. Mary noted that if there were specific counties that were not able to implement the changes for the 2005 tax year, she would talk to the State Board on the counties behalf to explain the situation. This does not mean that the counties are removed from the requirement to implement the changes for the 2005 tax year, it indicates that those counties that are not able to implement the changes will have to make the changes through the appeals and/or abatement process for the 2005 tax year. Any assessors in the counties that are not able to make the recommended changes need to send an email to Mary explaining which of the proposed changes they will not be able to implement for the 2005 tax year and why. The changes will be recommended by the Division for approval at the March 17, Statutory Advisory Committee (SAC) meeting. Officially the changes will be approved 30 days after the SAC approval, as long as the State Board of Equalization does not disagree with the proposed changes. Since there was not a disagreement with the content of the changes, counties should begin incorporating the changes into their systems immediately. If there are any questions, contact Kenneth Beazer at (303) 866-2790. KLB4db G:\DPT-GRPV SCOM%PP FACTORS12005 PP FACTORS12005 PERSONAL PROPERTY TABLE ADJUSTMENTS 2-18-05.DOC 1313 Sherman, Room 419, Denver,CO 80203,(303)866-2371 TDD(303)866-5300 FAX(303)866-4000 E-Mail marv.huddleston@state.co.us CBOE_PP_010998 Page 5 4.1 CHAPTER 4 PERSONAL PROPERTY TABLES The personal property tables chapter contains the replacement cost factors, economic life estimates, and percent good tables that are provided to assist county assessors in valuing personal property by the cost approach. The level of value adjustment factors are provided pursuant to § 39-1-104(12.3), C.R.S., and must be used to factor current actual values of personal property to the level of value in effect for real property. The tables and factors published here are subject to verification in the marketplace. All cost approach value estimates are based upon the factors and tables found in this section. Cost approach value estimates must be reconciled to the market and income approaches to value based upon the appraiser's opinion as to the reliability of the information used to derive the value estimates from each approach. Reconciliation of the applicable approaches to value is required for the valuation of all personal property in Colorado. Actual Value Determined When. (13)(a) ...the cost approach shall establish the maximum value of property if all costs incurred in the acquisition and installation of such property are fully and completely disclosed by the property owner to the assessing officer. (c) ...However,nothing in this subsection (13)shall preclude the assessing officers from considering the market approach or income approach to the appraisal of personal property when such considerations would result in a lower value of the property and when such valuation is based on independent information obtained by the assessing officers. §39-1-103(13), C.R.S. Counties that develop in-house trending or depreciation tables must submit them annually for approval to the Statutory Advisory Committee to the Property Tax Administrator prior to use. As the property under appraisal ages, the cost approach becomes less indicative of the property value. After fifteen years of age, the recommended valuation procedure is to measure the value of depreciated equipment directly in the marketplace, if possible. 15-AS-DPI ARL VOL 5 2-89 Rev 3-05 CBOE_PP_010998 Page 6 4.2 COST FACTOR TABLES The replacement cost factor tables are provided to assist the assessor in the determination of replacement cost new estimates by multiplying original or historical cost of personal property by the cost price indexes published and made available through the courtesy of the Marshall Swift Publication Company. When the original cost is multiplied by the factor for the year of acquisition, the product will approximate the current cost to replace, or the Replacement Cost New (RCN), of the personal property being appraised with property having similar utility. The assessor must select the appropriate cost factor table that corresponds to the type of equipment being appraised. Thirteen tables are supplied. In many instances, the individual index tables cover more than one type of commercial or industrial property. Specific types of commercial and industrial property are found in each table. If the property to be factored can be specifically identified, the appropriate specific factor table (such as 3 for office equipment) should be applied. If the property cannot specifically be identified, the factor for the business type may be used. If property is generally useful in many types of business activities, the predominant use shall determine the cost factor code. If particular property types are not included in the table, a comparable property type cost factor table may be selected. The "average of all" (Table 1) cost factor table should be selected if the specific property type is not included in any of the cost factor tables. After selecting the appropriate cost factor table, the assessor uses the specific cost factor that corresponds to the year of acquisition of the equipment. The original cost of the equipment is then multiplied by that cost factor to arrive at the estimated current replacement cost new (RCN). Example: Property Factor Acquisition Type Number Year Cost Factor RCN Office Desks 3 1999 $1,500 1.09 $1,635 In other words, it would cost $1,635 on the current assessment date to replace office desks purchased in 1999 for$1,500. CBOE_PP_010998 Page 7 4.3 INDUSTRY REFERENCE NUMBERS Types of Personal Property Included in Factor Groupings Cost Factor Table Reference Number Property Type 1 Average of All Candy and Confectionery,Creamery and 2 Dairy,Flour, Cereal and Feed, Garage, Meat Packing,Paint, Refrigeration and Rubber 3 Office Equipment,(excluding copiers), and Office Furniture 4 Retail and Wholesale Stores, Warehousing 5 Rental Furnishings, Apartments, Hotels and Motels Banks, Savings and Loans, Restaurants 6 and Lounges, and Theaters 7 Contractors' Equipment 8 Laundry& Cleaning Equipment 9 Bakery, Bottling, Canneries,and Fruit Packing Brewing and Distilling, Cement, 10 Clay Products, Glass, Metal,Logging, Metal Working,Mining and Milling Chemical,Electrical Equipment, 11 Manufacturing,Paper, Motion Pictures and Television,Printing,and Woodworking 12 All Petroleum, and Textile Computer and PC Equipment, 13* Computer-integrated Equipment, Telephone and Telecommunication Equipment,and Copiers Source: Marshall& Swift, October 2004 *Please refer to Chapter 7, Special Issues, under Classification and Valuation of Personal Computers (PCs) and Other Equipnren4 for more information. CBOE_PP_010998 Page 8 4.4 2005 REPLACEMENT COST NEW FACTORS Cost Factor Table Reference Numbers Year Acquired ! 1 2 3 4 5 6 1979 2.04 2 .03 1.87 2.00 1.99 1 . 91 1980 1 .86 1 .84 1.73 1.85 1.84 1 .78 1981 1 .68 1.66 1.59 1.70 1.68 1 . 63 1982 1 .61 1 .58 1.53 1.63 1.62 1 .58 1983 1 .58 1.55 1.49 1 .59 1.59 1 .54 1984 1 .54 1.51 1.45 1 .54 1.54 1. 49 1985 1 .52 1.48 1.43 1 .52 1.51 1 . 47 1986 1 .50 1.47 1.41 1 .50 1.50 1.46 1987 1 .48 1.45 1.39 1 .48 1.48 1.43 1988 1 .42 1.40 1.34 1 .42 1.42 1.38 1989 1 .35 1.33 1 .27 1 .35 1 .35 1.31 1990 1 .31 1.29 1 .24 1 .31 1 .31 1.28 1991 1.29 1 .27 1 .23 1 .29 1 .28 1.26 1992 1.27 1 .25 1 .21 1.27 1 .26 1.25 1993 1.25 1 .23 1 .20 1.24 1 .23 1.22 1994 1.21 1 .20 1 . 17 1.19 1 . 19 1.18 1995 1.17 1 . 16 1 . 13 1.16 1 . 15 1.15 1996 1.15 1 . 14 1 . 12 1.15 1 . 13 1 . 14 1997 1.13 1 . 12 1.10 1.12 1 .11 1 . 12 1998 1.12 1 . 12 1.09 1.12 1.11 1 . 11 1999 1 .12 1.11 1.09 1 .12 1.10 1 . 11 2000 1 .10 1.09 1.07 1 .09 1.08 1 .09 2001 1 .09 1.08 1.07 1 .09 1.07 1.08 2002 1 .09 1.08 1 .06 1 .08 1.06 1.08 2003 1 .07 1.06 1 .05 1 .06 1 .05 1.06 2004 1 .00 1.00 1 .00 1.00 1 .00 1.00 Source: Marshall& Swift, October 2004 15-AS-DPT ARL VOL 5 2-89 Rev 3-05 CBOE_PP_010998 Page 9 4.5 2005 PERSONAL PROPERTY REPLACEMENT COST NEW FACTORS Cost Factor Table Reference Numbers Year Acquired I 7 8 9 10 11 12 13 1979 2.07 2.03 2.04 2.03 1 . 96 2.05 1.00 1980 1.87 1.85 1 .85 1.84 1 .76 1.85 1 .00 1981 1 .68 1.68 1 . 67 1.66 1 . 60 1.65 1.00 1982 1 .59 1.61 1 . 60 1.57 1 .55 1.55 1.00 1983 1 .56 1.58 1 .58 1.55 1 .53 1.53 1.00 1984 1 .52 1.54 1 .54 1.51 1 . 48 1 .50 1.00 1985 1 .51 1.51 1 .52 1.49 1. 47 1 .49 1.00 1986 1 .49 1.50 1.51 1.48 1 .46 1 .49 1.00 1987 1 .47 1 . 48 1.49 1.47 1.44 1 .48 1.00 1988 1 .43 1 . 42 1.42 1.42 1.37 1 .42 1.00 1989 1.36 1 .35 1.35 1.35 1.29 1 .35 1.00 1990 1.32 1 .31 1.31 1.31 1.27 1 .32 1.00 1991 1.29 1 .29 1.29 1.29 1.25 1 .29 1 .00 1992 1.26 1 .27 1.28 1.28 1.25 1.28 1 .00 1993 1.23 1 .25 1.25 1.26 1.24 1 .26 1 .00 1994 1.20 1 .22 1.22 1.23 1.21 1.24 1 .00 1995 1.17 1.17 1 . 18 1. 19 1. 15 1.20 1 .00 1996 1.15 1.16 1 . 16 1.17 1 . 14 1.17 1 .00 1997 1 .13 1.14 1 . 14 1.15 1 . 13 1.15 1 .00 1998 1 .11 1.13 1 . 13 1.14 1 . 13 1.14 1.00 1999 1 .11 1.13 1 . 13 1.14 1 . 13 1 .13 1.00 2000 1 .09 1.11 1 . 11 1.12 1 . 11 1 .12 1.00 2001 1 .08 1 . 10 1 .10 1.11 1 .10 1 .10 1.00 2002 1 .07 1 .09 1.09 1.10 1.10 1 .09 1.00 2003 1.06 1 .07 1.07 1.08 1.08 1 .07 1.00 2004 1.00 1 .00 1.00 1.00 1.00 1 .00 1 .00 Source: Marshall & Swift, October 2004 CBOE_PP_0 10998 Page 10 4.7 AVERAGE ECONOMIC LIFE ESTIMATES The average economic life estimates are provided for assistance in applying the percent good depreciation tables for each type of property being valued. The economic life recommendations are based upon the Class Life Asset Depreciation Range published by the Internal Revenue Service, Marshall and Swift Co., and other sources. Further information about the estimates may be found in I.R.S. publication 946, "How To Depreciate Property", available from the I.R.S. The economic life estimates are based on average national service lives and assume normal use and maintenance of the property. Use of the appropriate economic life estimate accounts for typical physical depreciation and functional/technological obsolescence for the personal property within the valuation process. Use of economic lives that differ from those in the estimates must be documented with specific market information. Counties and taxpayers are encouraged to provide this documentation for review by the Division of Property Taxation for possible update of existing published lives. For specific types of equipment, economic life estimates were developed based on studies completed by the Division of Property Taxation. 15-AS-DPr ARL VOL 5 2-89 Rev 3-05 CBOE_PP_010998 Page 11 4.8 PROPERTY TYPE Recommended Economic Life (years) COMMERCIAL Wholesale Trade Level Wholesale trade machinery equipment, and furnishings 9 Retail Trade Level Retail trade machinery equipment, and furnishings 9 Service Trade Level Adding machines,calculators 6 All terrain vehicles (ATVs) For addt'l info.,see Chapter 7 6 Amusement parks 12 Automated teller machines (ATMs): see Chapter 7 Computer/electronic components/portion 4* Structural housing 10 Auto repair shops 10 Bank vault doors 20 Barber and beauty shops 10 Cable television: Digital TV set-top boxes 4* Subscriber converters,other than digital 5 Test equipment 8 Origination equipment 9 Satellite receiving ground stations 9 Distribution& subscriber connection equipment 10 Headend equipment 11 Microwave systems 9 Computers—personal &accessories 3* Computers—other& stand-alone peripherals 4* Computer—integrated machinery&equipment 4 Construction equipment, general 6 Copiers and duplicators 6 Data handling equipment, except computers 6 Electronic equipment,except computers 6 Gaming: see Chapter 7 Electronic (e.g. slot machines) 5 Larger gaming personal property(e.g. tables) 10 Gas station equipment: Electronic fuel pumps 6 General 10 Double walled storage tanks 20 Hydroelectric Generators 20 Golf carts 6 Laundry and dry cleaning 10 Commercial Continued on next page * Use appropriate computer percent good table 2005. Source:Division of Property Taxation,Marshall& Swift, &LR.S 15-As-DPr ARL VOL 5 2-89 Rev 3-05 CBOE_PP_010998 Page 12 4.9 PROPERTY TYPE Recommended Economic Life (years) COMMERCIAL (continued) Service trade level(continued) Medical equipment: For addt'l info.see Chapter 7 3 to 10 Meter and stamp equipment 6 Office furniture 10 Pedicabs 10 Photo processing equipment(Electronic) 6 Port-a-potty 10 Radio and television broadcasting 6 Recreation and amusement 10 Restaurant and bar(all) 10 River Rafts 10 Shopping carts 5 Signs (Billboard) 20 Signs (other)by typical business life Snow cats: For addt'l info.see Chapter 7 Heavy use(e.g. snowgrooming operations) 6 Moderate use(e.g. transportation operations) 10 Storage tanks: Single wall(e.g. above ground propane tanks) 10 Double walled(e.g. below ground fuel tanks) 20 Telecommunication machinery and equipment 4 Theater 10 Telecommunication towers 20 Typewriters 6 Vending machines 10 Video machines (arcade) 6 RESIDENTIAL/COMMERCIAL Residential rental furnishings 10 Apartment, hotel and motel furnishings 10 NATURAL RESOURCES Mining-Metallic and Nonmetallic Mining, quarrying,& milling equipment 10 Petroleum and Natural Gas Exploration,drilling 6 Production (Excluding pipelines) 14 Marketing,retail 9 Refining 16 Timber Logging 6 Sawmills, permanent 10 Sawmills, portable 6 *Use appropriate computer percent good table 2005. Source:Division of Property Taxation,Marshall&Swift: &LR.S. CBOE_PP_010998 Page 13 4.10 PROPERTY TYPE Recommended Economic Life (years) INDUSTRIAL Manufacturing Trade Level Aerospace 10 Apparel and fabricated textiles 9 Bakeries and Confectionery 12 Brewery 12 Canneries and frozen food 12 Cement manufacture 20 Cereal, flour, grain and mill products 17 Chemicals and related products 10 Clay and gypsum products 15 Concrete manufacture 15 Dairy products manufacturing 12 Electrical equipment manufacturing 10 Electronic equipment manufacturing 6 Fabricated metal products 12 Special tools 3 Food and beverage production 12 Special handling devices 4 Forklifts 10 Glass and glass product 14 Special tools 3 Jewelry 12 Lumber, wood products and furniture 10 Machinery (not otherwise listed in this section) 10 Meat packing 12 Motion picture and television production 12 Paint and varnish 10 Plastics and plastic products 11 Special tools 3 Printing and publishing 11 Professional and scientific instruments 10 Paperboard and pulp 10 Rubber products 14 Special tools 4 Semi-conductor manufacturing: General 5 Research and development 3 Test equipment 5 Wafer fabrication 3 Soft drink bottling 12 Steel and related products 15 Stone products 15 Sugar and sugar products 18 Source:Division of Property Taxation,Marshall& Swift, &I.R.S. 15-AS-OPT ARL VOL 5 2-89 Rev 3-05 CBOE_PP 010998 Page 14 4.11 PERCENT GOOD TABLE The personal property percent good table is provided to assist the assessor in estimating the replacement cost new less normal depreciation (RCNLD). The column headings represent the average service life expectancy of the personal property being appraised. Each column contains the percent good factor for a specified age in the life of the property. Percent good tables measure the value remaining in personal property. Depreciation tables measure the loss in value at a specified age. The factor shown in the columns of the percent good table represents the percentage of RCN remaining at a specified age. The general percent good tables are built upon the following assumptions: 1. Iowa State Univ. property retirement&depreciation studies 2. A specified rate of return 3. Average condition and usage of typical property The general percent good table is generic in nature. It was designed to be generally useful for the majority of personal property. It is not specific to any particular industry or type of personal property. The table was designed to account for normal physical depreciation. Use of the table with the appropriate economic life estimate accounts for typical physical depreciation and functional/technological obsolescence for the personal property within the valuation process. Additional functional/technological and/or economic obsolescence may also exist. If documented to exist, additional functional and economic obsolescence must be measured in the marketplace either using the market approach or rent loss methods. In addition, any adjustments to the percent good due to the condition of the subject property must be defensible and documented. The minimum percent good shown for each of the columns is useful as a guide to residual value. It is not absolute and must be reconciled with market information for similar types of property in order to be valid. If the market shows that the actual value of personal property is lower than the value arrived at by using the minimum percent good, the use of the minimum percent good should be rejected in favor of the lower value. The actual value of the personal property must be determined as long as the property is still in use. If the cost-calculated value is lower than the market and/or income approach, when the personal property reaches its minimum percent good, the assessor should review the original cost, all assigned factors, the physical condition of the property, and other pertinent contributors to value. If these are correct, the assessor must use the cost approach value as the actual value of the property pursuant to § 39-1-103(13)(a), C.R.S. As the personal property under appraisal ages, the cost approach becomes less indicative of the property value. After fifteen years of age, the recommended valuation procedure is to measure the value of depreciated equipment directly in the marketplace, if possible. To use the table, the assessor must determine the economic life and the age of the subject property. The percent good may be determined by moving across the columns until the one specified for the economic life is reached and then down this column to the point that reflects the effective age of the property. 15-AS-DPT ARL VOL 5 2-89 Rev 3-05 CBOE_PP_010998 Page 15 4.12 Example: Property Economic Percent Type Life Age RCN Good RCNLD Office Desks 10 years 6 years $1,635 53% $ 867 The assessor must also consider functional and economic obsolescence, abnormal physical condition, or other factors that might affect the value of the equipment. The assessor should also consider the frequency and extent of maintenance to the property. Extensive maintenance or reconditioning of the property may extend the economic life of the property just as a lack of maintenance may shorten the economic life. DEPRECIATED VALUE FLOOR In the year in which the personal property has reached its minimum percent good, the applicable Replacement Cost New (RCN) trending factor in use at that time is "frozen" and the Level of Value (LOV) adjustment factor is "frozen"at 1.0. For the assessment years that follow, the RCNLD value does not change until the personal property is permanently taken out of service. An exception to this rule applies when the property has been reconditioned to extend its remaining economic life. Even though the personal property has been permanently taken out of service, but has not been scrapped or sold, it still has value. However, additional functional and/or economic obsolescence may exist. It is possible that the market or income approach may indicate a lower value than the personal property's minimum percent good. In addition, as property ages, the use of original installed cost multiplied by trending factors may not yield reasonable RCN values. Any RCNLD estimate should be crosschecked with sales comparison (market) and income information sources, if possible,and the appropriate value used. VALUATION OF USED PERSONAL PROPERTY The valuation of used personal property requires that a decision be made concerning the remaining economic life of the property. If the personal property's elapsed age from its actual year of manufacture, or estimated effective year of manufacture, is equal to or greater than the number of years in which the personal property would have reached its fully depreciated value floor, then the price paid for the personal property is to be treated as RCNLD and "frozen" at that value. RCN trending and percent good factors will not be applied to the frozen value. The LOV adjustment factor is "frozen"at 1.0 and will remain 1.0 until the property is taken out of service, sold,or retired. An exception to this rule applies when the personal property is reconditioned to extend its remaining economic life. Then the reconditioned property is treated as new personal property and the formerly frozen value is treated as acquisition cost that is subject to depreciation over a complete economic life of the personal property. Even though personal property has been permanently taken out of service, but has not been scrapped or sold, it still has value. However, additional functional and/or economic obsolescence may exist. 15-AS-DPT ARL VOL 5 2-89 Rev 3-05 CEOE_PP_010998 Page 16 4.13 If the elapsed age from the year of manufacture, or estimated effective year of manufacture, is less than the number of years when the personal property would have reached its depreciated value floor, as evidenced in its recommended economic life from the preceding tables, then the property is treated as new personal property and the owner's acquisition cost is subject to depreciation over the complete economic life as would be used for new personal property. However, the resulting value should be compared to the sales comparison (market) value for the personal property, if possible. GENERAL PERCENT GOOD TABLE FOR 2005 AVERAGE ECONOMIC LIFE IN YEARS 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 1 68 77 82 86 88 90 92 93 94 95 95 96 96 97 97 97 98 98 2 39 54 64 71 76 80 83 85 87 89 90 91 92 93 94 95 95 96 3 17 34 47 57 64 70 74 78 80 83 85 87 88 90 91 92 92 93 4 15 18 31 42 51 59 65 69 73 77 80 82 84 86 87 88 90 91 5 15 19 31 40 49 55 61 66 70 74 77 79 81 83 85 86 88 6 15 20 29 38 46 53 59 63 67 71 74 77 79 81 83 85 7 15 21 30 38 45 51 57 62 66 69 72 75 78 80 82 8 15 22 30 37 44 50 55 60 64 68 71 74 76 78 9 15 23 30 36 43 49 54 59 63 66 70 73 75 (17 10 15 23 30 37 42 48 53 58 61 65 69 72 < 11 15 24 30 37 43 48 53 56 61 65 68 W 12 20 25 30 37 43 48 51 56 61 64 w 13 15 22 26 33 37 42 46 52 57 60 H 14 15 23 27 33 39 42 48 52 56 U 15 18 22 28 34 39 44 48 52 W 16 15 20 23 29 34 39 44 48 uj 17 15 22 24 30 35 40 44 18 15 24 26 31 36 40 19 20 21 27 32 36 20 15 18 23 28 33 21 17 20 25 29 22 15 16 22 26 23 15 19 24 24 15 21 25 19 26 15 Source: Division of Property Taxation 15-AS-DPT ARL VOL 5 2-89 Rev 3-05 CBOE_PP_010998 Page 17 4.14 The following table has been developed for Personal Computers(PCs) and Accessories: Percent Good Table 2005 Average Economic Life Age 3 EFF 1 44 2 23 A 3 13 G 4 7 E Source: Division of Property Taxation The following table has been developed for Other Computer Equipment Includir Computer Peripherals: Percent Good Table 2005 Average Economic Life Age 4 EFF 1 50 2 36 A 3 22 G 4 13 E 5 7 Source: Division of Property Taxation For personal property classified as Computer-integrated Machinery and Equipment, a fo (4) year economic life is assigned. The four (4) year life depreciation table found in U General Percent Good Table in this section should be used. If you have questions concerning personal computers (PCs) and accessories, other comput equipment including stand-alone computer peripherals, or computer-integrated machine and equipment, please refer to Chapter 7, Special Issues, under Classification ai Valuation of Personal Computers(PCs) and Other Equipment. 15-AS-Dr ARL VOL 5 2-89 Rev 3-05 CBOE_PP_010998 Page 18 4.15 The following table has been developed for Copiers: Percent Good Table 2005 Average Economic Life; Age 6 EFF 1 54 2 46 A 3 36 G 4 32 E 5 29 6 26 7 20 Source: Division of Property Taxation Copiers have a six(6) year economic life and should be "frozen"in the seventh year at the 20 percent good. In the seventh year the LOV adjustment factor is "frozen" at 1.0 and will remain 1.0 until the personal property is taken out of service, sold,or retired. CBOE_PP 010998 Page 19 4.10 LEVEL OF VALUE ADJUSTMENT FACTORS The following table contains the indexes for adjusting current actual value of personal property to the level of value in effect for real property as specified by § 39-1-104(12.3XaXI), C.R.S. The procedure involves the multiplication of the current actual value estimate by the appropriate factor for the type of property being valued. When personal property reaches its fully depreciated value floor the actual value should be determined and frozen. The LOV adjustment factor is "frozen" at 1.0 and will remain 1.0 until the property is taken out of service, sold,or retired. Example: Current 6/30/04 Property Factor Actual Rollback Level Type Number Value Factor of Value Office Desks 3 $ 867 0.98 $850 PERSONAL PROPERTY ADJUSTMENT FACTOR FOR 2005 ASSESSMENT YEAR June 30,2004 Level of Value Factor Table Reference Number Rollback Factor 1 0.98 2 0.98 3 0.98 4 0.98 5 0.98 6 0.98 7 0.98 8 0.97 9 0.97 10 0.97 11 0.97 12 0.98 13 1.00 Source: Division of Property Taxation and Marshall & Swift 15-AS-DPr ARL VOL 5 2-89 Rev 3-05 CBOE_PP_010998 Page 20 MAIL'rr•. / CONFIDEN"I'1A1. ASSESSMENT DATE • WELD COI rNTY ASSESSOR PERSONAE PiEOPFRIV JANUARY 1 E400 N.176 AVE GRFPI.EY.CO.St163 J DECLARE i!I)\'SC!WIN!I F. MOW(9ZO►353,1R1S Eu(91l'3os-6•J?:J ((•I .'er1IaID.u.l. I)hE i)ATL•APRIL. 15 E-nstil:ASIE"Alretlk,Pro n d..Q tc 200* Return This Copy 1:1EC ATED �1 ASSESSOR',t""PONLY PLEASE?I(LALI INS]RLX 1IONS ON IE l co]':V?'C1 REVERSE SIDE N (?RF:I'ROCEEI)(Nf,: o SIC,\.�\bRrli'RN?I((CCiF(a) t-'i)t\!I'(.PIED . ' — APR 1 5_ 2005 _ I LATE FILING FEE l'Eti( t NO 1 PIN N:'41RUR '1A I.' L)F R1 CODE. PARCF.1.NI IMBF'1; P3042405 0600 WEED COUNTY ASS�SSOR95914309002 15848 1 Greeley, Colorado A. \A NW.1vn.111 ADORES.S: I sus F1\-CII:1\GF.S IN N:\hn .A NO ADI)RPSS RORLS K:.l.-\c D:ls't E•-,). v ( - . " 4 (i\eb•1$06.14 i..\lot.,(W\(-R's\\\lc&ADDRI:Rs Cf'AyE v,zo,,: .i1 c.:_\\\ O ' 10'.>1 PH\SICAI.I:OCATION OF THE PERSON.►1,PROPERTY SI IOW(.:HANGI::S t)t'FI IYSIC:\L LO(.':\T 1()\: •1S OF JAN I,.1Rl'I.ASSESSYI'EIYT DATE: F: 4330 CINTBRPLACB DR CRRELBY OR 2CP L2 BLR1 CHNTHRPLACB 2ND FG Ii, BIIS1NF:SS:Start lipOats:_._ - ^7____ Square Footage 1'haiThe Ruste'.(lceupiv�:—_'.e:• ‹.("C‘. ?menu.:;ar Service Provided:. . ka._.f _ C. RIjSINE:S5 STATIIS(Please ace',the appropriate boxes ONLI').In accordance with 39-:',119.5,C.R.S..you are not required to file;his deal:n-atinn fifth iota]acutal value I-market value.)orvourr personei property per aunty Es S2.500 or less.II'yon are a Iirs1!irnc tiler or are unsure as to,Fhet IeI the total asInai value of your pvrsnnal .prop oy per county exceeds 52.50.1.plea•zc enntact the.;;•unt a...•,sor.\1'I•ether or not‘,..,..J I iic a declarnion sehetluk I^e Assessor mew select your business fun an andi:. EW R1:SI LSS:ONGANI/,A HON.You must ei,e n:.,mp:c:c lieriied listing;!'ail per,,:na:properly.1 :c the tir;i pan of'section 1)amt attach sheet is'if needed. U EXISTING:RtIStNFSS:OR(:A\17.11'tON.lrtrlica'c.)i,D:-::I,.v;,::t.:: ANC to prrl.p-:s i-:..i...r:). 13 NEW OWNER OF PRFYIOLI.SI..I f:\ISTING Bl'SI\I:SS:(1R(.:.\\It%TH)\. 1:•u 1::11.:sire a etunplcie acirred II-,tm_of 411 personal properly acquired nr the ptircliase. Include additions made prior in Jan. I since!hal purchase. U AS OF JANUARY I,W ERE:YOU Ot'1'OF RL'StNESS? Noyes.;otlq;lete heluw: U 1'e'sruml Property Saki 0 Personal Properly Stews! najelold/..lioreil Name of New Owner of the PCISOFr1I Properly - _` PHQNE 4 ❑PROPERTY Cl IAN(WI)L()l:A'rl()N TO_ ._ _._..._.. ' • _.-._..�.__ ..�__.__.. —.-_... ..--'- ---sees._____ -- rxN rD.A'rt►. ------ — ••FOR.IN:ICI's R.%1F,ASSESSMENT.WE MINT HAVE:1 C:OMPLE I LISTING 1)1 PERSON AI.FROPt:RTl.•• D. L.ISI ING OF PERS(I.NAI.PROPERTY: Note:Include ALL Expensed Assets With a Life of Greater Than I 1 ear,Fully Depreciated.1sscts Stilt in Use, and Stored.insets that Are Suhject Ill IRS Depreciation. LIST ALL PERSAIN.1I.PROPER')Y ACQUIRE')PRIOR ID IA,I 1RA I..%1 I)CFI AY.FARATL'SIWI T'S)IF NEE.OF I1. iTE\t )'EAR i (I I\IPI.ITE DLSCICIPTION Inv(I.E:DING YOUR()REGINA]. f\i.'i i tS, SPECI('Y ITEM MoN1l-l& I:>. 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W g cm r N M ..I p U U W VI Is N N N in N PI N N N N N N N N N N N N N N N N N N N N N WI N N N N N N N N 0.0 CI a N 0 11 I- < C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 000000000000000000 0 0998 a aaam _i 000000000000000000000000000000000000 F 1e 38 • NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR N00 NORTH t 7d,AVE rif (� GR 2CP L2 BLKl CENTERPLACE 2ND FG GREELEY,CO81611 iV'f SITUS : 4330 CENTERPLACE DR GREELEY PHONE(970)1<?-3x4?.R ?OS') 8 063 1 ww,y.:o.weld.a,,,:: OWNER: KOHLS DEPT STORE #569 COLORADO • KOHLS DEPT STORE #569 LOG 4625 N 56 W 17000 RIDGEWOOD DR PARCEL 095914309002 ACCOUNT P3042405 MENOMONEE FALT,S, WI 5305'_ YEAR 2005 The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that your property should be included in the following oategory(ies): -a itl If your concern is the amount of your property tax,local taxing authorities(count', its fire protection,and other special districts)hold biidget hearings In the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings: The Assessor has carefully studied all available information.giving particular at!on:ion to the specifics lncluded or your protest.and had determined the valuation(s)assigned to your property. The reasons for tins determination of value are: c No change has been made to the valuation of this property. Colorado law requires us to send this notice of denial for. all properties on which we do net adjust the value. • PETITIONER'S - ASSESSOR'S VALUATION l PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW PERSONAL PROP - 1351022 1351022 • • TOTALS S S 1351022 S1351022 APPEAL DEADLINES: REAL.PROPPRTY—MD: 15.PERSONAL PROPERTY—JULY 211. If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration. §39-S- If1Afl1(a1,C.12.S. Please see the back of this form for detailed information on tiling your appeal. By: Stanley F. Sessions 07%12/2005 WELD COUNTY ASSESSOR DATE ADDITIONAL INFORMATION ON REVERSE SIDE Kohi's Department Store Weld County 4224 Centerplace Drive Greely CO 80634 Account: P3042405 Tax Year:2005 Petition to the County Board of Equalization: We are appealing the assessment of the personal property of the above listed property. Additional Comments: Certain assets for 2004 have not been adjusted to reflect 39-3-119 CRS regarding the$250 limitation.As a result of this analysis, the original cost of the assets has been reduced to$1,241,185 from S1,550,021 and the resulting current year actual value has been reduced to S1,066,336 from $1,351,022 based on the trend and depreciation used by Weld County. '98 40 i t • 2.11 The statutory penalties for divulging confidential information include a line of not less than $100 nor more than $500, or a prison term of up to 3 months. or both as provided for in § 39-1-116,G.R.S. The natural resources property declaration schedules and appraisal records are used for both real and personal property data. Since confidential real and personal property information is contained on both the front and back of these declaration schedules, requests for non- confidential information should be directed to other public agencies w hich have access to this information and have the means of disclosing it to the public. These agencies include, but are not limited to. the Colorado Oil and Gas Conservation Commission, Colorado Division of Minerals and Geology, and the Federal Bureau of Land Management. TAXPAYER RESPONSIBILITIES - DECLARATION SCHEDULES All owners of taxable personal property are to complete and file a personal property declaration schedule no later than April 15 each year as required by § 39-5-108, C.R.S. The taxpayer must make a hull and complete disclosure of all personal property owned by, under the control of, or in the possession of the, taxpayer on the schedule, including any costs incurred for acquisition. sales/use tax, installation, and freight to the point of use of the personal property as required by to § 39-1-103(13)(b). C.R.S. The taxpayer must also submit any other information requested by the assessor so that the assessor may place a value on the property as required by § 39-5-115(1).C.R.S. Declaration schedules have been developed by the Division of Property Taxation for use by the county assessors as required by § 39-2-109(1)(d). C.R.S. Assessors must provide these forms to the taxpayers for submission of their personal property data as required by §39-5-107,C.R.S. The primary form used by commercial business taxpayers is the Personal Property Declaration Schedule - DS 056. Other forms have been developed for residential rental taxpayers, lessors of personal property, and natural resource operations. A list of forms may be found in the assessor's archives retention schedule located in ARI, Volume 2, ADMINISTRATIVE AND ASSESSMENT PROCEDURES, Chapter 1, Overview of Assessor's Duties and Relationships. EXEMPTION OF CONSUMABLE PERSONAL PROPERTY In 2000, the Colorado Legislature amended § 39-3-l19. C.R.S., to require the Division of Property Taxation to "...publish in the manuals, appraisal procedures, and instructions prepared and published pursuant to section 39-2-109(1)1e) a definition or description of the types of personal property that are 'held for consumption by any business' and therefore exempt from the levy and collection of property tax pursuant to this section." Refer to Chapter 7, Special Issues, for "consumable'' personal property exemption criteria and examples. Taxpayers are strongly encouraged to file a complete itemized listing of all property that they own, lease, rent, or possess including property that they consid as "consumable" personal property in their first listing of assets with the county assessor. Without an itemized listing tf c sumab a ro rt, asses rs will not ae able to e an appropriate ad'ustment to the taxpayer's property listing to accommodate the:'consumale""property exemption.' 15-AS-DPI ARL VOL 5 2-89 Rev 6-05 10998 ge41 NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR N 1400NORTH 17th AVE. GR 2CP L2 BLK1 CENTERPLACE 2ND FG ELEY,C 80631 f S I TUS : 4330 CENTERPLACE DR GREELEY PHONE(970)353-3845,EXT.3650 80631 www.co.weld.co.us "loge OWNER: KOHLS DEPT STORE #569 COLORADO KOHLS DEPT STORE #569 LOG 4625 N 56 W 17000 RIDGEWOOD DR PARCEL 095914309002 ACCOUNT P3042405 MENOMONEE FALLS, WI 53051 YEAR 2005 The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that your property should be included in the following category(ies): If your concern is the amount of your property tax,local taxing authorities(county,city,fire protection,and other special districts)holdbudget hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information,giving particular attention to the specifics included on your protest,-and has'deternined the valuation(s)assigned to your property. The reasons for this determination of value are: . .� No change has been made to the valuation of this property. Colorado law requires us to send this notice of denial for all properties on which we do not ad]ust the value. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW PERSONAL PROP 1351022 1351022 TOTALS $ $ 1351022 51351022 APPEAL DEADLINES: REAL PROPERTY-JULY 15,PERSONAL PROPERTY-JULY 20. If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration. §39-8- 106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. By: StanlevF. Sessions 07/12/2005 WELD COUNTY ASSESSOR DATE ADDITIONAL INFORMATION ON REVERSE SIDE PR-207-87/03 YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR' S DECISION The County Board of Equalization will sit to hear appeals beginning July I and continuing through August 5 for real property (land and buildings) and personal property (furnishings, machinery, and equipment). § 39-8-104 and § 39- 8-107(2), C.R.S. APPEAL PROCEDURES: If you choose to appeal the Assessor' s decision, mail or deliver one copy of this completed form to the County Board of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 15 FOR REAL PROPERTY, AND JULY 20 FOR PERSONAL PROPERTY. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970)356-4000 Ext. 4225 NOTIFICATION OF HEARING: You will be notified of the time and place set for the hearing of your appeal. COUNTY BOARD OF EQUALIZATION' S DETERMINATION: The County Board of Equalization must make a decision on your appeal and mail you a determination within five business days of that decision. The County Board must conclude its hearings and render decisions by August 5. TAXPAYER RIGHTS FOR FURTHER APPEALS: If you are not satisfied with the County Board of Equalization' s decision you must file within thirty days of the County Board of Equalization' s written decision with ONE of the following: Board of Assessment Appeals (BAA): Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, (303)866-5880. www.dola.colorado.eov/baa District Court: 9th Avenue and 9th Street, P.O. Box C Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board of Assessment Appeals by September 12. TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION In the space below, please explain why you disagree with the Assessor' s valuation. IN ACCORDANCE WITH § 39-8-106(1.5), C.R.S., IF YOUR APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as 52.0.-A4X-100 es )1C aLei"- Or SICNAIUK } EIII IONER � DAIS IY.% �TY /�I PR-207-R7/03 Kohl's Department Store Weld County 4224 Centerplace Drive Greely CO 80634 Account: P3042405 Tax Year: 2005 Petition to the County Board of Equalization: We are appealing the assessment of the personal property of the above listed property. Additional Comments: Certain assets for 2004 have not been adjusted to reflect 39-3-119 CRS regarding the $250 limitation. As a result of this analysis, the original cost of the assets has been reduced to $1,241,185 from $1,550,021 and the resulting current year actual value has been reduced to $1,066,336 from $1,351,022 based on the trend and depreciation used by Weld County. • a CLERK TO THE BOARD (4*1; PHONE (970) 356-4000 EXT 4226 FAX: (970) 352-0242 WEBSITE: www.co.weld.co.us 915 10TH STREET P.O. BOX 758 O GREELEY, COLORADO 80632 COLORADO July 25, 2005 KOHLS DEPT STORE #569 N 56 W 17000 RIDGEWOOD DR MENOMONEE FALLS WI 53051 Parcel No.: 095914309002 Account No.: P3042405 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 4, 2005, at or about the hour of 3:00 PM,to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Department of Planning Services, Conference Room, 918 10th Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 5, 2005,and mailed to you on or before August 12, 2005. Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. If you wish to obtain the data supporting the Assessor's valuation of your property, please request it directly from the Assessor's Office by fax (970) 304-6433, or by calling (970) 353-3845. Upon receipt of your request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information. KOHLS DEPT STORE #569 - P3042405 Page 2 Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION LMMLL Donald D. Warden Clerk to the Board cc: Stanley Sessions, Assessor Hello