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HomeMy WebLinkAbout20052164.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2005, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: BASELINE STORAGE LLC 12550 BRIGHTON RD BRIGHTON, CO 80601 DESCRIPTION OF PROPERTY: ACCOUNT#: R0453900 PARCEL#: 147131000095 - PT SE4 31-1-66 LOT A REC EXEMPT RE-2147 109 27 CR WELD 0 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 being represented by William Bostrom, 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 $ 465,936 Improvements OR Personal Property 184,850 TOTAL $ 650,786 2005-2164 AS0061 T , 45, CA, p G6),o3-off RE: BOE - BASELINE STORAGE LLC PAGE 2 BE IT FURTHER RESOLVED that a denial of a petition, in whole or in part, by the Board of Equalization may be appealed by selecting one of the following three options;however,said appeal must be filed within 30 days of the denial: 1. Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's(CBOE's)decision to the Board of Assessment Appeals(BAA). Such hearing is the final hearing at which testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals,only the record created at the BAA hearing shall be the basis for the Court's decision. No new evidence can be introduced at the Court of Appeals. (Section 39-8-108(10), C.R.S.) Appeals to the BAA must be made on forms furnished by the BAA, and such appeals should be mailed or delivered within thirty(30)days of denial by the CBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: 303-866-5880 Fees: A taxpayer representing himself is not charged for the first two appeals to the Board of Assessment Appeals;however,a taxpayer being represented by an agent or an attorney must submit a fee of$101.25 per appeal. OR 2. District Court: You have the right to appeal the CBOE's decision to the District Court of the county wherein your property is located. New testimony,exhibits or any other evidence may be introduced at the District Court hearing. For filing requirements, please contact your attorney or the Clerk of the District Court. Further appeal of the District Court's decision is made to the Court of Appeals fora review of the record. (Section 39-8-108(1), C.R.S.) OR 3. Binding Arbitration: You have the right to submit your case to arbitration. If you choose this option the arbitrator's decision is final and your right to appeal your current valuation ends. (Section 39-8-108.5, C.R.S.) Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent. You and the CBOE select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator,the District Court of the county in which the property is located will make the selection. 2005-2164 AS0061 RE: BOE - BASELINE STORAGE LLC PAGE 3 Arbitration Hearing Procedure: Arbitration hearings are held within sixty days from the date the arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records, documents and other evidence. He also has the power to administer oaths, and all questions of law and fact shall be determined by him. The arbitration hearing 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 28th day of July, A.D., 2005. BOARD OF COUNTY COMMISSIONERS ELas WELD COUNTY, COLORADO ' �N:. ._ T.� L G""`�'� EXCUSED Iasi ?4SW William H. Jer , Chair k e -I.Q .;ft ty Clerk to the Board _ - 4 //� /, M. J. • e, Pro-Tem� eputy Clerk to the Board David E. Long APPROVED AS TO FORM: EXCUSED Robe . Masder� me C ((,�( C /p//l Ass ant Co ty Attorney U g - GI nn Vaad Date of signature: '7.g- 2005-2164 AS0061 Weld Coun STANLEY F. SESSIONS COUNTY ASSESSO CHRISTOPHER WOODRUFF, DEPUTY ASSESSC APPRAISAL REPORT OF COMMERCIAL PROPERTY FOR County Board of Equalization BASELINE STORAGE LLC PETITIONER VS. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 1471-31-0-00-095 Schedule Number: R0453900 Log Number: 651 Date: July 28, 2005 Time: 10:00 am Board: CBOE PREPARED BY STEVE MALLETT& MIKE SAMPSON 2 OS VSI( ( Signature Date filkteert 0 V,S� Signature Date ASSESSOR'S OFFICE REVIEW AND APPEALS APPRAISER INDICATED VALUE Improvements $184,850.00 Land $465,936.00 Total: $650,786 CSOE_COMM_0 10998 Page 1 General Statements of Fact for the Subject Property The subject property was purchased in the base year period (10/31/2003) for the price of$890,000. The subject property was at 90% occupancy at the time of purchase according to the owner /managers. The previous owners financed the subject to the current owners. The TD 1000 filed by the purchaser at time of sale shows a declared amount for personal property of$20,000 which is also what the Assessor's office shows for the subject. The combined amount of the real and personal property valuation is currently at $18,362 on personal and $650,786 on real estate for a total value of$669,148. This amount is $220,852 less than the purchase price paid in 2003. Rents charged for the subject are derived directly from the amounts the owners expect to collect as indicated in the body of this report. Vacancy rates shown in the report are higher than the county averages and higher than the property reported during the base period and at the time of purchase. Cap rate includes the effective tax rate, other expenses are typical market. Value includes a residential property used as a managers house and that value is receiving the residential assessment rate. Subject property also has aprox. 20 - 30 auto/truck parking spaces it rents above and beyond the storage units, we have only used 20 spaces in our income calculations and then given an additional 15% vacancy to those also. The market approach for similar type properties show rates well above the level given the subject, in fact the sale indicates a value per sq. ft. of over $25 and we are only valued at aprox. $18.40 per sq. ft. Additionally all the comparables show values from $27+ to over $38. Based upon the information above and in the general body of this report we feel the value indicated by the Assessor's office is possibly below market. SALIENT FACTS AND CONCLUSIONS Purpose of Appraisal To determine Market Value as of 1/1/05 based on an appraisal date of 6/30/04. Property Rights Appraised Unencumbered fee simple interest. Location 109 27 CR WELD Land Area 116,484 Square Feet Zoning Property Type Commercial 1— Mini Warehouse 1— Mini Warehouse 1— Office Building 1— Single Family Residential Year Built 1964 Year Remodeled Quality Fair Class Number of Stories 1 Improvement Sq. Ft. 936 SF Residential; 3456 SF Self Storage; 1225 SF Self Storage;325 SF Office Basement Unfinished Sq. Ft. 0 Basement Finished Sq. Ft. 936 SF Residential Mezzanine: Value Indications: Land $465,936.00 Cost Approach $677,966.00 Market Approach $650,786.00 Income Approach $842,600.00 Final Value $650,786.00 CBOE_COMM_010988 Page 2 COST APPROACH LAND VALUE Sales utilized to establish the value in the subject neighborhood are from 2003 and the first six months of 2004 for the 2005 assessment date. The comparative sales approach is the most reliable method of land valuation. Pursuant to 39-104-(10.2) (c) C. R. S., the Assessor may utilize sales from July 1999 through the June of 2004 to establish the proper value, if sufficient information is not available in the prior 18 months. Also, comparables outside the subject property area may be used. The Weld County Assessor has an established ongoing sales confirmation and validation program for property transactions used in developing value. The land size of the subject is 116,484 square feet. Comparable commercial land in the subject area is valued at $4.00 per square foot. Address Sale Date Sale Price Land Size Per Sq Ft 873 Baseline Comparable 1 Place, 2/27/2004 $185,000 68,745 SF $2.69 Brighton 121 Baseline Comparable 2 Place, 7/25/2002 $160,000 51,950 SF $3.08 Brighton Brighton Comparable 3 Industrial Park, 8/08/2000 $117,500 43,750 SF $2.69 Brighton ASSESSOR'S SUBJECT LAND VALUE 116,484 SF X $4.00 = $465,936.00 CBOE COMM_010998 Page 3 P e • e 0 m e aJ _ COST APPROACH SUMMARY The Assessor is currently using Marshall and Swift cost tables for the cost approach of commercial properties in Weld County, which has been approved by the Division of Property Taxation to be utilized by Colorado Assessors. The structure has been classified properly utilizing the Marshall and Swift Valuation service and an appropriate value assigned. A land value has likewise been established through the utilization of vacant land sales of comparable properties. Improvement Value $212,030.00 Land Value $465,936.00 TOTAL VALUE BY THE COST APPROACH $677,966.00 CBOE_COMM_010998 Page 4 Highest and Best Use Analysis The concept of highest and best use is fundamental to the analysis and valuation of any real property. As used for the purposes of this report, it is best described as: The most reasonable and probable use that supports the very highest present value as described on the date of the appraisal. This use from among those reasonably probable and legal, both current and alternative, which are found to be physically possible, appropriately supported, financially feasible, and whose result is the highest possible present land value. As opinion of highest and best, or most probable use, is premised upon, among other things, the site being vacant and ready for development as well as compatible with the environment, In short, the highest and best use is that use that fully develops the lands potential. The criteria for estimation, highest and best use is those which are legally permitted, financially feasible, and maximally productive, and these criteria must usually are considered sequentially. This analysis must consider the use that will produce the greatest future benefit to the owner and has a strong probability for achievement. The highest and best use for the subject property is as currently used, • PA COMPARABLE SALES ANALYSIS € ' outoriGrootee Date of Salo Square Prise - Sale Price Foot Per SF 109 County Subject Road 27, 5942 SF+ $25.13 Brighton 29,472 Personal Property 109 County LITTLETON JODY/ $890,000 Road 27, BASELINE STORAGE 10/31/2003 including 35,414 SF $25.13 Brighton LLC $20,000 Personal property 2 1405 32n"Street, DWYER STEPHEN& Evans SUSAN/MCLAVEY 3/30/2001 $1,975,000 72,361 SF $27.29 BERNARD&BRENDA 3 7173 County Road EAGLE MOUNTAIN 13, INVESMENT GROUP 12/1/1999 $690,000 18,080 SF $38.16 Frederick LLC/GAMBLE JOHN& BARBARA 4 715 7'"Street, MONARCHE TEA LLC/ Greeley SECURECARE OF 9/8/2000 $1,175,000 35,292 SF $33.29 GREELEY H LLC 5 900 E Collins MCLAVEY BERNARD/ Avenue, HALE COMMERCIAL 3/22/2001 $230,000 7,200 SF $31.94 Eaton PROPERTIES LLC MARKET CALCULATIONS SUBJECT 35,414 SQ. FT. TIMES $18.38 PER SQ. FT. EQUALS $650,909 ROUNDED TO $650,900 CBOE_COMM_010998 Page 6 INCOME APPROACH SUMMARY The Weld County Assessor has appropriately considered the Income Approach to value for the Subject property on appeal. The Assessor has gathered income information from local commercial properties for the time frame o January 1, 2003 through June 30, 2004. This information, combined with statewide and industry-wid( data, is used to determine typical income and expenses for various property types. In conclusion of the Income Approach, the Assessor has considered both groups of data and has put more emphasis on the local factors and data than the state and national data. This information was then applied to the subject property to arrive at an appropriate Income Approach Value. Baseline Storage LLC R0453900 #of Size of #of Size of Sq Total Sq Monthly Row Containers Containers Units Unit Ft/Unit Ft Rent/Unit Rent A 19 12'x12' 19 12'x12' 144 2736 $70.00 $1,330.00 B 27 12'x8' 27 12'x8' 96 2592 $60.00 $1,620.00 C 30 8'x6' 30 8'x6' 48 1440 $40.00 $1,200.00 C 1 24'x8' 4 8'x6' 192 768 $40.00 $160.00 D 9 24'x8' 18 12'x8' 192 3456 $60.00 $1,080.00 E 8 24'x8' 32 8'x6' 192 6144 $40.00 $1,280.00 E 1 8'x6' 1 8'x6' 48 48 $40.00 $40.00 F 10 24'x8' 20 12'x8' 192 3840 $60.00 $1,200.00 G 10 24'x8' 20 12'x8' 192 3840 $60.00 $1,200.00 H 8 24'x12' 16 12'x12' 288 4608 $70.00 $1,120.00 TOTALS 123 — 187 29472 PERMANENT UNITS 24'x12' 16 24'x12' 288 3840 $100.00 $1,600.00 OUTSIDE PARKING 20 $30.00 $600.00 TOTAL UNITS 223 POTENTIAL GROSS INCOME $11,830.00 CBOE_COMM_0109: Page ACTUAL INCOME WORKSHEET Parcel : 147131000095 Name: BASELINE STORAGE LLC Address: 109 CR 27, BRIGHTON No of Bldg Sq Ft Use Units Mini 5,942 Warehouse 16 Mini 29,472 Warehouse 187 (Personal Property) Annual Rent per Gross Month Income Less Vacancy& Expenses: Vacancy 15% (Typical Vacancy 10%) $21,294 Expenses: Mgmt& Reserve 20% $24,133 Net Income/Overall Cap Rate = Property Value Property Market Ca• Tax Rate Total Rate Value TOTAL INCOME VALUE FOR THE SUBJECT PROPERTY $842,600.00 CBOE COMM_0103 Page CONCLUSION Real property for tax year 2005 must be valued utilizing the level of value for the period of one and one-half years immediately prior to July 1, 2004. Except that, if comparable valuation data is not available from such one-and one-half-year period to adequately determine the level of value of a clas of property, the period of five years immediately prior to July 1, 2004 shall be utilized to determine the level of value. Said level of value shall be adjusted to the final day of the data gathering period. Changes occurring between base years are not to be accounted for until the following level of value k implemented, other than additions, change in use, detrimental acts of nature, damage due to fire, etc or creation of a condominium, or any new regulations restricting or increasing the use of the land, or E combination thereof. {39-1-104(11)(b)(1)C. R .S.} The subject property has been classified as Commercial Property for assessment purposes. Commercial property value shall be determined by appropriate consideration of the Cost Approach, Market Approach, and Income Approach to value. {39-1-103(5)(a) C. R. s.} The Assessor has considerei all three approaches to value for the subject parcel on appeal. FINAL RECONCILIATION After consideration of the cost, market and income approaches, it is the Weld County Assessor's opinion that the value of $650,786.00 , most accurately reflects the value of the subject property in Weld County for the 2005 tax year. COST APPROACH MARKET APPROACH INCOME APPROACH $677,966.00 $650,786.00 $842,600.00 INDICATED VALUE Total: $650,786.00 CBOE_COMAI_0104 Page ADDENDUM 1'- ae41r5 m o - , r " eza aOM ' v c $c P efl o N C. N Ti 09Z : ti a .08 p, W �� e _ a M o3N o b d$oQ R3�I .x g ti m „,....11. v m' LLm mum o'r ♦+* v .• m a O (,1^,' �3 1,7V s .0'0Z W H U ' n m 0 Jam .0'l£ U �0Zb - 4 i OL <L T 0'ZI. f' .08 ,0 a " , E i @ I ' E , -I L 1 At ;1 Tit �- N 1 - t of m , i •YS } " --,',,act Q fn c f � "" �._ At; � � �44 icl %xal � j ,kx ppp'777 jiff�w } a , ::k5a. 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Q o o O o QaQCO J col- Weld County, Colorado Page 1 of 1 Weld County, Colorado a - I :J 'gyp •:- "unR F, f ti<' ` •, J {/ w - • i F: 1 �' qtr J 1 . r t 71 '$`t aw 't 85 •b . .e• 14 Q4.°`'i 52 71 /.i } i fir: l ,) k ;t 1`' #, nit ^ U,' 'x !I A u d3 t 1+ M `58 �. wr'ti ) d ° / jf ;� • -'.. Legend ( L. ; - / "o-°; Seleced_Features F / k, ,Yo J r l n ('.aunty Bander 1 ,� r+=r Airy Td+� rf Parcels / a j+ !v [ Otr. Section Grkt r."`.t . 1It 'fej ,c I/'w / Photography thigh Res.) .i 1./.."•-•. 7: g' 1' Photography lbw Res.) 04- :e o- i 14 IrJ ,� t s ` Yyi ' / -, Irt a',^ ® iM Ft / /i ,-;:ll p 0®1150ft / 147131000095 BASELINE STORAGE LLC otal Taxes: $5,984.64 12550 BRIGHTON RD ' mount Due: $0.00 BRIGHTON, CO 80601 http://maps.merrick.com/servlet/com.esri.esrimap.Esrimap?S erviceName=weldovr&Form... 5/17/2005 . • REAL PROPERTY TRANSFER DECLARATION • (TD-1000) GENERAL INFORMATION Purpose: The Real Property Transfer Declaration provides essential information to the county assessor to help ensure fair and uniform assessments for all property for property tax purposes. Refer to 39-14-102(4),Colorado Revised Statutes(C.R.S.). Requirements: All conveyance documents(deeds)subject to the documentary fee submitted to the county clerk and recorder for recordation must be accompanied by a Real Property Transfer Declaration. This declaration must be completed and signed by the grantor(seller)or grantee(buyer). Refer to 39-14-102(1)(a),C.R.S. Penalty for Noncompliance: Whenever a Real Property Transfer Declaration does not accompany the deed,the clerk and recorder notifies the county assessor who will send a notice to the buyer requesting that the declaration be returned within thirty days after the notice is mailed. If the Real Property Transfer Declaration is not returned to the county assessor within the 30 days of notice,the assessor may impose a penalty of$25.00 or.025%(.00025)of the sale price,whichever is greater. This penalty may be imposed for any subsequent year that the buyer fails to submit the declaration until the property is sold. Refer to 39-14-102(I)(b),C.R.S. Confidentiality: The assessor is required to make the Real Property Transfer Declaration available for inspection to the buyer. However,it is only available to the seller if the seller filed the declaration. Information derived from the Real Pnips,rty Transfer Declaration is available to any taxpayer or any agent of such taxpayer subject to confidentiality requirements as provided by law. Refer to 39-5-121.5,C.R.S.and 39-I3-102(5)(c),C.R.S. L Address and/or legal description of the real property sold: Pleasedoom useRo.box number. 109 Weld County Road 27, Brighton, CO 80601 Lot A Exempt 1471-31-04-RE2147 2. Type of property purchased: ❑ Single Family Residential ❑ Townhome ❑ Condominium ❑ Multi-Unit Res ne Commerical ❑ Industrial ❑ Agricultural ❑ Mixed Use O Vacant Land ❑ Other 3. Date of closing: 10 y 2003 MonthDay Year Date of contract if different than date of closing: 10 10 2003 Month Day Year 4. Total sale price: Including all real and personal property. $ 890,000.00 5. Was any personal property included in the transaction? Personal property would include,but is not limited to,carpeting,drapes,free standing appliances,equipment,inventory,furniture. If the personal property is not hated rise entire purchase prim will be assumed to he for the real psopeny as per 39-13-102.C.R.S. Yes ❑ No If yes,approximate value$ ..2f1 OO Describe 6. Did the total sale price include a trade or exchange of additional real or personal property? If yea,give the approximate value of the goods or services as of the date of closing? ❑ Yes _K No If yes,value$ If yes,does this transaction involve a trade under IRS Code Section 1031? ❑ Yes O No 7. Was 100%interest in the real property purchased? Mark"no"if only a partial interest is being purchased. Yes O No If no,interest purchased S. Is this a transaction among related parties? Indicate whether de buyer or seller are related. Related patties include persons within the same family. business affiliates,or affiliated eotponeiuns. ❑ Yes fNo 9. Check any of the following that apply to the condition of the improvements at the time of purchase. ❑ New O Excellent O Good Average O Fair ❑ Poor ❑ Salvage. If the property is financed,please complete the f flowing. o- 10.Total amount financed. $itFer OdO II.Type of financing: (Check all that apply) 111111121 1111 II'I'lul'I'lll"1111'1'11 I'll Ihll IIII If If ❑ New n ll ❑ Assumed Seller Transfer Declaration Resolved 1110312003 Third Party ❑ Combination; Explain 12.Terms: ❑ Variable; Starting interest rate IX Fixed; Interest rate /P % Length of time Years Balloon payment Yes O No. If yes,amount Due date 13.Please explain any special terms,seller concessions,or financing and any other information that would help the assessor understand the terms of sale. • For properties once than residential(Residential is defined as: single family detached,.townhomes,apanments and condominiums) please complete questions 14-16 if applicable. Otherwise,skip to#17 to complete. Page 1 of 2 DCoRPTD] Rs UN99B96Am 14. Did the purchase price include a franchise or license fee? 0 Yes ,allo If yes, franchise or license fee value$ 15. Did the purchase price involve an installment land contract? 0 Yes Al No If yes,date of contract 16. If this was a vacrynt land sale, was an on-site inspection of the property conducted by the buyer prior to the closing? 0 Yes No Remarks: Please include any additional infommtion concerning the sale you may feel is important. 17. Signed this 31st day of October , 2003 Enter the day,month,and year,have at least one of the parties to the transaction sign the document,and include an address and a daytime phone number. Please designate buyer or seller. a)z riead Q Signature of Gr e(Buyer) ,13Z.or Grantor(Seller) 0 18. All future correspondence(tax bills, property valuations, etc.)regarding this property should be mailed to: 41S3-0 3e66,4-mil Address (mailing) Daytime Phone i?tactf--rotti C7 . Pd he/ City, State and Z p Code NNE III 11111111111111111MI111111IIIIIIII III 1111 CO I of 110 R18.0/O0 D 88,00��Moreno Weld Clerk8 Recorder 120 WARRANTY DEED THIS DEED. Made this 31st day of October , 2003, between Jody Littleton of the County of Weld and State of Colorado grantor,and Baseline Storage LLC, a Colorado Limited Liability Company whose legal address is 12550 Brighton Road, Brighton, CO 80601 of the County of Weld and State of Colorado ,grantee: WITNESSETH.That the gnmtor.for and in consideration of the sum of EIGHT HUNDRED NINETY THOUSAND AND NO/100 DOLLARS,($890,000.00 ), the receipt and sufficiency of which is hereby acknowledged,has granted,bargained,sold and conveyed.and by these presents does rant,bargain,sell,convey and confirm,unto the grantee,his heirs and assigns forever,all the real property together with improvements,if any.situate,lying and being in the County of Weld ,and State of Colorado. described as follows: Lot A of Recorded Exemption No. 1471-31-04-RE2147, recorded November 18, 1999 at Reception No. 2733408, being a part of the Southeast Quarter of Section 31, Township 1 North, Range 66 West of the 6th P.M., County of Weld, State of Colorado doe_ vitt.421 also known by street and number six 109 Weld County Road 27, Brighton, CO 80601 TOGETHER with all and singular the heredilaments and appurtenances thereunto belonging,or in anywise appertaining,and the reversion and reversions,remainder and remainders,rents,issues and profits thereof,and all the estate,right,title,interest. claim and demand whatsoever of the gmlor, either in law or equity, of, in and to the above bargained premises, with the hereditaments and appurtenances. TO HAVE AND TO HOLD the said premises above bargained and described,with the appurtenances,unto the grantee,his heirs and assigns forever. And the grantor,for himself,his heirs and personal representatives,does covenant,grant,bargain and agree to and with the grantee,his heirs and assigns,that at the time of the caseating and delivery of these presents,he is well seized of the premises above conveyed, has good, sure,perfect, absolute and indefeasible estate of inheritance, in law, in fee simple,and has good right,full power and lawful authority to grant,bargain,sell and convey the same in manner and form as aforesaid, and that the same are free and clear from all former and other grants,bargains,sales, liens, taxes,assessments. encumbrances and restrictions of whatever kind or nature soever,except for taxes for the current year,a lien but not yet due and payable,and those specific Exceptions described by reference to recorded documents as reflected in the Title Documents accepted by Buyer in accordance with section 8a[Title Review],of the contract dated October 10, 2003 ,between the parties. The grantor shall and will WARRANTAND FOREVER DEFEND the above.burgained premises in the quiet and peaceable posses- sion of the grantee,his heirs and assign,against all and every person or persons lawfully claiming the whole or any part thereof. The singular number shall include the plural,the plural the singular,and the use of any gender shall be applicable to all genders. IN WITNESS WHEREOF,the grantor has executed this deed on the date set forth above. Jody ttleton �, 4.010 Delroy J. el, Attorney-in-£act STATE OF Colorado )as. COUNTY OF Adams The foregoing instrument was acknowledged before methis 31st day of October , 2003 by •- oy J. Dinkel as Attorney in Fact for Jody Littleton V,AR° • ves: June 22, 2005 WaltrThess myh dando ficlal i7 Notary Public PUBLIC g Brenda L. Archuleta : ,i eve hotograpt&Record)Ismowemt $'6-(O FR0 tIN99A961a1 (no 00 APPRAISAL STANDARDS AND ETHICS CERTIFICATION We certify to the best of my knowledge and belief that: The statements of fact contained in this report are true and correct to the very best of our knowledge and based upon data believed to be current and relevant to the determinations of value found in the report. The reported analyses, opinions and conclusions are limited only by the reported assumptions and limiting conditions and is our personal unbiased professional analyses, opinions and conclusions. We have no present or prospective interest in the property that is the subject of this report, and I have no personal interest or bias with respect to the parties involved. Our compensation is not contingent on an action or event resulting from the opinion or conclusions in, or the use of, this report. Our analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. Only the appraisers that have signed below provided significant professional input regarding the valuations shown in this document. A personal inspection of the property, that is the subject of this report, was done by Mr. Mallett. (Michael F. S pson Senior Review and Appeals Appraiser Colorado Certified General Appraiser CG01318543 teve Mallett Commercial Appraiser Colorado Licensed Appraiser 0/32-/595 CBOE_COMM_010998 Page 14 NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR / 1400 NORTH I?th AVE I PT 214 31-1-66 9 LOT A LDC EXEMPT GR3-345,. X'L3650 �Y RE 2147 109 27 CR WELD 0 PHONE i47olsswww.c.E�T.srsn www-co.weld.eo.us VIIRC OWNER: BASELINE STORAGE LLC COLORADO BASELINE STORAGE LLC LOG 651 12550 BRIGHTON RD PARCEL 147131000095 • ACCOUNT R0453900 BRIGHTON, CO 80601 YEAR 2005 -a. —The-appraised value of property--is-based-onihe-appropriate consideratioauf-theapproaches tovalue requiredbylasl- The Assessor has determinre.i Mat your property should be induced in the following categoy(ies): Commercial property is valued by considering the cost, market, and income- approaches . If your concern is the amount of your property tax,local taxing authorities(county,city,fire protection,and other special districts)hold budget hearings in the fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information,giving particular attention to the specifics included on your protest,and has determined the valuation(s)assigned to your property. The reasons for this determination of value are: We have reviewed your property value and feel it is correct . Law requires that all of 2003 and the first 6 months of 2004 data be used to establish current values . We have considered all (3) three approaches to value in arriving at your this data. PETITIONER'S ASSESSOR'S VALUATION PROPERLY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW RESIDENTIAL 130000 130000 COMMERCIAL 520786 520786 J TOTALS $ $ 650786 $ 6�s7 • 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(l)(a),C.R.S. Please sec the back of this form for detailed information on filing your appeal. By: Stanley F. Sessions 06/23/2005 WELD COUNTY ASSESSOR DATE ADDITIONAL INFORMATION ON REVERSE SIDE ER-2O7-F'"F; 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 EOUALIZATION' 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.gov/baa District Court: 9th Avenue and 9th Street, P.O. Box C Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board of Assessment Appeals byS.eptemherJ2._ TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. PETITION TO THE COUNTY BOARD OF EQUALIZATION In the space below, please explain why you disagree with the Assessor' s valuation. IN ACCORDANCE WITH § 39-8-106(1.5), C.R.S., IF YOUR APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. c n.w-.rw 6 CLERK TO THE BOARD PHONE (970)3564000 EXT 4217 FAX: (970)352-0242 WEBSITE: www.co.weld.co.us 915 10TH STREET ' P.O. BOX 758 GREELEY, COLORADO 80632 C. COLORADO July 19, 2005 BASELINE STORAGE LLC 12550 BRIGHTON RD BRIGHTON CO 80601 Parcel No.: 147131000095 Account No.: R0453900 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 28,2005,at or about the hour of 10:00 AM, 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. BASELINE STORAGE LLC - R0453900 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 us LL Donald D. Warden Clerk to the Board cc: Stanley Sessions, Assessor Hello