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HomeMy WebLinkAbout20032148.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO -ADJUST VALUE IN PART PETITION OF: 37TH AVENUE COURT LLC 500 6 AVE GREELEY, CO 80631 DESCRIPTION OF PROPERTY: ACCOUNT#: R2043886, R2043989, R2044086, AND R2044186 - GR CSC-3 UNIT 1, 2, 3, AND 4 COURTSIDE CONDO (PT LOT A BLK4 BITTERSWEET NORTH) %1009, 1011, 1013, AND 1015 37 AVE CT GREELEY 80634 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 2003, and WHEREAS, said petitions have 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 four petitions of appeal of the County Assessor's valuation for the year 2003, claiming that the property described in such petitions was assessed too high, as more specifically stated in said petitions, and WHEREAS, said petitioner being represented by John Olson, Deloitte and Touche, LLP, 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 Board of Equalization, that the evidence presented at the hearing supported, in part, the value placed upon the property by the petitioner. The assessment and valuation of the Weld County Assessor shall be, and hereby is, adjusted as follows for each of the four petitions: ACTUAL VALUE AS DETERMINED ADJUSTED BY ASSESSOR ACTUAL VALUE Land $ 68,334 $ 68,334 Improvements OR Personal Property 340,466 294,166 TOTAL $ 408,800 $ 362,500 2003-2148 AS0055 : 4S, OP Pt7-,,es� RE: BOE - 37TH AVENUE COURT 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 thirty (30) days of this resolution: 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 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 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. 2003-2148 AS0055 RE: BOE - 37TH AVENUE COURT 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 28h day of July, A.D., 2003. BO OF COUNTY COMMISSIONERS WEL OUNTY, COLORADO A tick/ David E. Long, Chair 1861 k to the Board EXCUSED O Robert D. den, Pro-Tern erk to the Board M. J. Bile APPROVED AS TO FORM: ()) ` William H. Jer Assi nt Co ty Attorney Glenn Vaad Date of signature: 7//3 / 2003-2148 AS0055 SENT V. INVESTORS GROUP OF COMPANIES INC;G703530680; JUL-2-03 2:28PM; PAGE 3/5 NOTICE OF ADJUSTMENT OFFICE OPCOUNJY ASSESSOR 1400NOR1R 17th AVE. "C".\\ GR CSC-3 UNIT 3 COURTSIDE CONDO OREE[EY,ODe0631 L` (PT LOT BLK4 BITTERSWEET NORTH) PHONE(97n)3333845. CO B0631 %1011 37 AV fi CT #3% 1009 37 AVCT 8 GREELEY 80634 Mat • • OWNER: 37TH AVENUE COURT LLC COLORADO • 37TH AVENUE COURT LLC LOG 3083 500 6 AVE PARCEL 095911122001 ACCOUNT R2043886 GREELEY, CO 80631 YEAR 2003 • The appraised value of property is based on the appropriate consideration of%he approaches In value requireSfby)aw. f)ie A<,tesaor'bas•determmetIthat "- your property should he included in the following category(ies): Commercial property is valued by considering the cost, market, and income approaches. If your concern is the amount of your property tax,local taxing authorities(county,city,fire protection,and other special districts)hold budget hearings in the fall.Please refer to your tax bill or ask your Assessor for a listing of these districts:and 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 area Based on a study of comparable Properties that sold from 1/1/01 to 6/3O/O2 we have adjusted your property to the level of value as shown below. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW COMMERCIAL 451180 408800 • TOTALS $ $ 451180 $408800 APPEAL DEADLINES: REAL PROPERTY—JULY 15,PERSONAL PROPERTY—JULY 21. 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- 1O6(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. By: Stanley F.Sessions 06/26/2003 WELD COUNTY ASSESSOR DATE 15-DPT-AR Form PR-207-87A3 ADDITIONAL INFORMATION ON REVERSE SIDE PAGE 315"RCVD AT 71212003 2:18:41 PM[Mountain Daylight Time!"SVR:I3"DNIS,363"CSID:9703530660"DURATION(mm-ss):02.08 07/09/03 09:29 FAX WELD ASSESSOR 81004 ` YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 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 21 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 REARING: 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 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.clola.colorado_oov/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 11. 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 YOU APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. 3 IS;ooO THE PROPERTY IS VALUED IN EXCESS OF FAIR MARKET VALUE BASED ON THE THREE APPROACHES TO VALUE. IN ADDITION,THE PROPERTY IS VALUED IN EXCESS OF OTHER SIMILARLY SITUATED PROPERTIES. • SIG A EOF ' IL UAIt PAGE 414'RCVD AT 7I91200310:29:13 AM[Mountain Daylight Time'SVR:I5'DNIS:345 CSID:'DURATION(mm-ss):01'36 v. } LETTER OF AUTHORIZATION To Whom It May Concern:Property Owner Name: 37-14 AVbw c. tour/ / L Q Rii Hereby appoints and authorizes Deloitte&Touche LLP as agent to represent our firm's property and all property controlled by our firm or any of its subsidiaries of partnerships on all matters pertaining to ad valorem taxes. Until written notice of termination is issued,they have the right to file returns,examine records,obtain all tax statements,and discuss or appeal any tax assessments to the proper authorities when, in their opinion,the assessment does not constitute fair market value. In addition they have the right to file appeals to the appropriate jurisdiction, if authorized by law. By: oite /C" Name: tioA) /5 EC'k-a n Title: ntJC Cv^/ C/ I' / Address: 876 74 S' ref/a' .J VI/P_ (O (-)pep / , (/ g10-63/ Phone Number: ?70 - 3 6- sic?? R2043886(095911122001) R2043986(095911122002) R2044086(095911122003) R2044186(095911122004) Subscri and sworn before me this day of arj ,20 a? . 1/b R P Not yie;StaiTha r ci.LE6'4' I. i My dpmgrissiomlm@ires 1 - IS 20 DS- t,gf 60\-'1 Investors Group—1009 37th Ave Ct CLERK TO THE BOARD PHONE (970)356-4000 EXT 022 FAX: (303)35252-02442 WEBSITE: www.co.weld.co.us 915 10TH STREET P.O. BOX 758 O GREELEY, COLORADO 80632 . r COLORADO a. July 18, 2003 37TH AVENUE COURT LLC 500 6 AVE GREELEY CO 80631 Parcel No.: 095911122001 Account No.: R2043886 Dear Petitioner(s): The Weld County Board of Equalization has set a date ofJuly28,2003,at or about the hour of 4:30 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Department of Public Health and Environment,Room 210, 1555 North 17th Avenue, 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, 2003,and mailed to you on or before August 12, 2003. 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. I 37TH AVENUE COURT LLC - R2043886 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 Carol A. Harding Deputy Clerk to the Board cc: Stanley Sessions, Assessor DELOITTE &TOUCHE LLP 555 SEVENTEENTH ST. STE 3600 DENVER, CO 80202-3942 SENT BY: INVESTORS GROUP OF COMPANIES INC:9703530650; JUL-2-03 2:29PM; PAGE 4/5 NOTICE OF ADJUSTMENT • OFFICE OF COUNTY ASSESSOR 1400 NORTH 17th AVE. a GR CSC-4 UNIT 4 COURTSIDE CONDO GREELEY,CO 110631 (PT LOT A BLK4 BITTERSWEET NORTH) PHONE(970)353.3845,EXT.3650 X1015 37 AVE CT #4% 1015 37 AVCT GREELEY 80634 • WhitADO OWNER:. 37TH AVENUE COURT LLC • • 37TH AVENUE COURT LLC LOG 3084 500 6 AVE PARCEL 095911122002 GREELEY, CO 80631 ACCOUNT 3986 2003 • • • The appraised value of property is based on the appropriate consideration ort -. .- Y � t he approaches to value required��w. 'I�ie Assessor has deternuned�that your property should be included in the following category(ies): Commercial property is valued by considering the cost, market, and income approaches. • If your concern is the amount of your property tax.localtaxing authorities(county,city,tire proteefion,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 plants 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: • Based on a study of comparable properties that• sold from 1/1/01 to 6/30/02 we have adjusted your property to the level- of value as shown below. • • PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION • - ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW COMMERCIAL 451180 408800 • • TOTALS $ $ 451180 $408800 APPEAL DEADLINES: REAL,PROPERTY .,JULY 15,PERSONAL PROPERTY-JULY 21. If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalisation for further consideration,39.S- 106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. By; StanleyF.Sessiuns 06/26/2003 WELD COUNTY ASSESSOR DATE 15-DPT-AR Form PR-207-8703 ADDITIONAL INFORMATION ON REVERSE SIDE PAGE 415'RCVD AT 71212003 2:18:41 PM[Mountain Daylight Time]t SVR:13"DNIS:363 t CSID:9703530660"DURATION(mm'ss):02-08 07/09/03 09:29 FAX WELD ASSESSOR a004 y ` YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 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 21 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 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_aov/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 11. TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILE)) 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 YOU APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. 36,000 THE PROPERTY IS VALUED IN EXCESS OF FAIR MARKET VALUE BASED ON THE THREE APPROACHES TO VALUE. IN ADDITION,THE PROPERTY IS VALUED IN EXCESS OF OTHER SIMILARLY SITUATED PROPERTIES. � �ONER bR 1S 5 S RE OFP DAIS PAGE 4A'RCVD AT 7191200310:29:13 AM(Mountain Dayfght Tkne("SVRJ6"DMS:345'CSID: DURATION(mm4s):01'6 LETTER OF AUTHORIZATION To Whom It May Concern:Property Owner Name: 37-14 ,4 Ve ri V C COur l �Q Hereby appoints and authorizes Deloitte&Touche LLP as agent to represent our firm's property and all property controlled by our firm or any of its subsidiaries of partnerships on all matters pertaining to ad valorem taxes. Until written notice of termination is issued,they have the right to file returns,examine records,obtain all tax statements, and discuss or appeal any tax assessments to the proper authorities when, in their opinion,the assessment does not constitute fair market value. In addition they have the right to file appeals to the appropriate jurisdiction, if authorized by law. By: o4a /C"(�/�}/►//���`ail/ Name: tail/ d ackl / Title: �7 q n �u Cup/ (CC J/ Address: si At S gilpJ 5ut/ (OC Stec' >- Co to-63/ Phone Number: 926 O 9 2 R2043886(095911122001) R2043986(095911122002) R2044086(095911122003) R2044186(095911122004) Subscri and sworn before me this day of ,200.5 .fitcA` v..P Notare;-State''oI< cG.LEVZ L. E My.domipissiapneires ' "C� ,20 DS- \; F COVE Investors Group—1009 37th Ave Ct it e; TO THE BOARD PHONE (970)356-400 EXT 4217 FAX: (-303) 35252-02442 WEBSITE: www.co.weld.co.us ' 915 10TH STREET P.O. BOX 758 O GREELEY, COLORADO 80632 • COLORADO July 18, 2003 37TH AVENUE COURT LLC 500 6 AVE GREELEY CO 80631 Parcel No.: 095911122002 Account No.: R2043986 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 28,2003,at or about the hour of 4:30 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Department of Public Health and Environment, Room 210, 1555 North 17th Avenue, 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 5,2003,and mailed to you on or before August 12, 2003. 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. 37TH AVENUE COURT LLC - R2043986 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 Carol A. Harding Deputy Clerk to the Board cc: Stanley Sessions, Assessor DELOITTE &TOUCHE LLP 555 SEVENTEENTH ST. STE 3600 DENVER, CO 80202-3942 SENT BY: INVESTORS GROUP OF COMPANIES INC;9703530660; JUL-2-03 2:28PM; PAGE 2 NOTICE OP ADJUSTMENT OFFICE OFCOUN7Y ASSESSOR • 1400NORTH 17th AVE. (le; GR CSC-2 UNIT 2 COURTSIDE CONDO OREELLrY,CO80631 (PT LOT A BLK4 BITTERSWEET NORTH PHONE(970)353-3845,D .3650 %1013 37 AVE CT #2% 1013 37 AVCT GREELEY 80634 1111€ OWNER: 37TH AVENUE COURT LLC COLORADO 37TH AVENUE COURT LLC LOG 3085 500 6 AVE PARCEL 095911122003 GREELEY, CO 80631 • ACCOUNT R2044086 YEAR 2003 • • The appraised value of property is based on the appropriate consideration of theapproaches to value required by law. The Assessor has determined that your property should be included in the following category(ies): Commercial property is valued by considering the cost, market, and income approaches. • If your concern is the amount of your property tax,local taxing aothorities(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 arc: Based on a study of comparable properties that sold from 1/101 to 6/30/02 we have adjusted your property to the level of value as shown below. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE 4. -_. ..... b PRIOR TO REVIEW AFTER REVIEW COMi+I tCIA .i • 451180 408800 • - IJ • TOTALS $ $ 451180 $408800 APPEAL DEADLINES! REAL PROPERTY—JULY 15,PERSONAL PROPERTY—JULY 21. If you disagree with the Assessor's decision,you hare the right to appeal to the County Board of Equalization for further consideration,39-8- I06(I)(a),C.R.S. Please see the back of this form for detailed information on fling your appeal. By: Stanley F.Sessions 06/26/2003 WELD COUNTY ASSESSOR DATE 15-17P'1'-AB Form PR•207-a7A3 ADDITIONAL INFORMATION ON REVERSE SIDE PAGE 215"RCVD AT 71212003 2:18:41 PM(Mountain Daylight Timed"SVR:13"DNIS:363"CSID:9703530660"DURATION(mm'ss):0218 ...r v.rr v.r ..r r-v ♦.ua rruuu •.vvuvvva . J VUY y ` YOU HAVE THE RIGHT TO APPEAL TIIE ASSESSOR'S DECISION Th.;County Board of Equalization will sit to hear appeals beginning July 1 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 21 FOR PERSONAL PROPERTY WELD COUNTY BOARD OF EQUALIZATION 915 10th Street,P.O.Box 758 Greeley, Colorado 80632 • Telephone(970)3564000 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 ofEqualtzation 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 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 Sherinan, 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)3564000,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 11. TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; TBEREFORE, 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 YOU APPEAL INVOLVES REAL PROPERTY, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. A 315i 00° THE PROPERTY IS VALUED IN EXCESS OF FAIR MARKET VALUE BASED ON THE THREE APPROACHES TO VALUE. IN ADDITION,THE PROPERTY IS VALUED IN EXCESS OF OTHER SIMILARLY SITUATED PROPERTIES. SION'Aki re (J • DeZ 3 PAGE 414'RCVD AT T191290310:29:13 AM pow NO Tine SVR:IS:ORIN:345'CSID: DURATION las):01.36 LETTER OF AUTHORIZATION To Whom It May Concern: o f Property Owner Name: 3/7.14 A v& ye.C. �,^/ (Lc v Hereby appoints and authorizes Deloitte&Touche LLP as agent to represent our firm's property and all property controlled by our firm or any of its subsidiaries of partnerships on all matters pertaining to ad valorem taxes. Until written notice of termination is issued,they have the right to file returns,examine records,obtain all tax statements,and discuss or appeal any tax assessments to the proper authorities when, in their opinion,the assessment does not constitute fair market value. In addition they have the right to file appeals to the appropriate jurisdiction, if authorized by law. By: o3/42^ Name: 51/4670A) d EL'A ie [.fie CUP/ 4C Title: 4 7 q J� (— (' J Address: gl. / 7''h c ) /'�PJ � J V r/to (00 J ) Gre e l , 60 fo•G3/ Phone Number: 9 7d - 36- Alga?? R2043886(095911122001) R2043986(095911122002) R2044086(095911122003) R2044186(095911122004) Subscri and sworn before me this day of 4 ,20e23 v No liAiiirloge 1 ILLEW L. My' mmi tissiopg fires I /S ,20 DS, eti coQ F \-° Investors Group—1009 371°Ave Ct es-H, Kit 6CLERK TO THE BOARD PHONE (970) X:356-4000 3 EXT 4217 FAX: (303)352-0242 WEBSITE: www.co.weld.co.us ' 915 10TH STREET P.O. BOX 758 C. GREELEY, COLORADO 80632 COLORADO July 18, 2003 37TH AVENUE COURT LLC 500 6 AVE GREELEY CO 80631 Parcel No.: 095911122003 Account No.: R2044086 Dear Petitioner(s): The Weld CountyB-oard of Equalization has seta date ofJuly28,2003,atoraboutthe hour of 4:30 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Department of Public Health and Environment, Room 210,1555 North 17th Avenue, 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 5,2003,and mailed to you on or before August 12, 2003. 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. 37TH AVENUE COURT LLC - R2044086 Page 2 Please advise me if you decide not to keep your appointment as scheduled. If you geed an-St: ' additional information, please call me at your convenience. Very truly yours, 40, BOARD Of EQUALIZATION Carol A. Harding Deputy Clerk to the Board cc: Stanley Sessions, Assessor DELOITTE & TOUCHE LLP 555 SEVENTEENTH ST. STE 3600 DENVER, CO 80202-3942 SENT BY: INVESTORS GROUP OF COMPANIES INC;9703530660; JUL-1 -03 9:35AM; PAGE 7/7 / �iu� es (9/aLO /4109 37'4NL� U/ NOTICE OF ADJUSTMENT OFFR:EOF COUNTY ASSESSOR 1406NORTH'17th AVE. (9 GR CSC-1 UNIT 1 COURTSIDE CONDO rrittpl.DCr 3650 de ` (PT LOT A BLK4 BITTERSWEET NORTH) PRONE+� 1009 37 AVCT GREELEY 80631 COLORADO OWNER: 37TH AVENUE COURT LLC 37TH AVENUE COURT LLC LOG 3086 500 6 AVE PARCEL 095911122004 ACCOUNT R2044186 GREELEY, CO 80631 YEAR 2003 '[die apprariaTvatiie of properly Isbas`ed on the appropriate considciarGn-of liic"appreiaChp`To vah,e I•egoireit'byi't&W717rC'JICStr`Q�a >Rf,ijy cRt(14,f�eY}'�7��t•— "� your property should be included in the following category(ies): Commercial property is valued by considering the cost, market, and income approaches. If your concern is the amount of your property tax,beat taxing authorities(county,city,fire protection,and other special districts)bold 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 arc: Based on a study of comparable properties that sold from 1/1/01 to 6/30/02 we have adjusted your property to the level of value as shown below. - PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR.TO REVIEW AFTER REVIEW COMMERCIAL 451180 4Q88001 TOTALS $ $ 451180 $408800 APPEAL DEADLINES: REAL PROPERTY-JULY 15,PERSONAL PROPERTY-JULY 21. 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- lO6(1)(a),C.R.S. Please sac the back of this form for detailed information on filing your appeal. By: Stanlev F.Sessions 06/26/2003 WELD COUNTY ASSESSOR DATE 15-DPT-AR Form PR-207-87/03 ADDITIONAL INFORMATION ON REVERSE SIDE PAGE 7A t RCVD AT 71112003 9:23:18 AM(Mountain Daylight Time)"SVR;14 t DNIS;363 t CSID;9703530660"DURATION(mm.ss):03.42 .r. v.rr vv a.v.—.. •aaa� ruu�. as • '*JVVY ` YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 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 21 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-16e time and place set for the hearing of your appeal. COUNTY BOARD O]EQUALIZATION'S DETERMINATION: The County Board of Equalization must make a decision on your appeal and wait you a determination within five business days of that decision. The County Board must conclude its and render decisions by August 5. TAXPAYER BIGHTS 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)3564000,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 11. 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 YOU APPEAL INVOLVES REAL PROPERTY,YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. 3 is, ooe THE PROPERTY IS VALUED IN EXCESS OF FAIR MARKET VALUE BASED ON THE THREE APPROACHES TO VALUE. IN ADDITION, THE PROPERTY IS VALUED IN EXCESS OF OTHER SIMILARLY SITUATED • PROPERTIES. • 7-(5 Zc03 • DAib PAGE 414'RCVD AT 719(200310;29:13 AM(Mount*Daylir Timer SVR:15'DMS:345 ft CID: DURATION pms$:0146 LETTER OF AUTHORIZATION To Whom It May Concern: A n Property Owner Name: 3x7 t4 ✓Q n VG l.bu,,I i C_ Hereby appoints and authorizes Deloitte&Touche LLP as agent to represent our firm's property and all t property controlled by our firm or any of its subsidiaries of partnerships on all matters pertaining to ad valorem taxes. Until written notice of termination is issued,they have the right to file returns,examine records,obtain all tax statements,and discuss or appeal any tax assessments to the proper authorities when, in their opinion,the assessment does not constitute fair market value. In addition they have the right to file appeals to the appropriate jurisdiction, if authorized by law. By: ote /C" Name: taAi d ECkeie Title: n/Y.ept, 4y -47k 1 37/2/'1po .4 Gut/ (CC Address: $?69/4S pd. SU„t (D0 ( ceP1 CO tO3/ Phone Number: 9-7,o 36 n g9 y R2043886(095911122001) R2043986(095911122002) R2044086(095911122003) R2044186(095911122004) Subscri d and sworn before me this day of ,20O3 • .O v Pad No tc;State' ELLEW L. My dom4pissionneires c /S ,20 DST 9TEO ...F Investors Group—1009 37h Ave Ct ` a CLERK TO THE BOARD PO-A1:1 PHONE (970)356-4000 EXT 4217 FAX: (303)352-0242 WEBSITE: www.co.weld.co.us 91510TH STREET P.O. BOX 758 O GREELEY, COLORADO 80632 COLORADO July 18, 2003 37TH AVENUE COURT LLC 500 6 AVE GREELEY CO 80631 Parcel No.: 095911122004 Account No.: R2044186 Dear Petitioner(s): The Weld County Board of Equalization has seta date ofJuly28,2003,at or about the hour of 4:30 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Department of Public Health and Environment, Room 210, 1555 North 17th Avenue, 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 5,2003,and mailed to you on or before August 12, 2003. 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. 37TH AVENUE COURT LLC - R2044186 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 O EQUALIZATION H. Carol A. Harding ` 2 Deputy Clerk to the Board cc: Stanley Sessions, Assessor DELOITTE & TOUCHE LLP 555 SEVENTEENTH ST. STE 3600 DENVER, CO 80202-3942 A VALUE ANALYSIS OF INVESTOR'S GROUP OF COMPANIES 37th Avenue Court 1009 37th Avenue Greeley, CO 80634 SCHEDULE NUMBER: R2043886, R2043986, R2044086,and R2044186 ASSESSOR'S ACTUAL VALUE $1,744,720 TAXPAYER'S OPINION OF ACTUAL VALUE $1,260,000 Prepared by Deloitte &Touche Property Tax Services John Olson 720-264-4822 As of 1�XHISIT �deJl�ytjo January 01,2003 P--2,0eatio Investors-Big Beaver Properties Investors-37th Avenue Court Pro Forme Income 2003.XLS.Cover 1 DELOITTE & TOUCHE PROPERTY TAX SERVICES VALUE SUMMARY Consultant Matt Poling D&T SA Investors - Big Beaver Properties Property Name 37th Avenue Court Location 1009 37th Avenue Greeley, CO 80634 Property Type Office Condo Site Size (Acres) 2975148000.0000 Site Size (SF) 68,300 Description of Improvements 0 YOC 1980 NLA (SF) 21,290 Major Tenants 0 Age (Years) 23 Tax Account Parcel Numbers R2043886, R2043986, R2044086, and R2044186 Tax Year 1/1/2003 003 Assessed Value Land $213,336 Land/SF $0.00 Improvements $1,531,384 Improvements/SF/NLA $71.93 Personal Property $0 Total $1,744,720 Total/SF/NLA $81.95 2 Investors-37th Avenue Court Pro Forma Income 2003.XLS -1- OWNER'S OPINION OF VALUE Total $1,260,000 Value/SF of NLA $59.18 ASSESSED VALUE(2003) Land $213,336 Improvements 1,531,384 Personal Property 0 Total $1,744,720 Assessed Value/SF of NLA $81.95 Investors-37th Avenue Court Pro Forma Income 2003.XLS -2- 3 INCOME CAPITALIZATION APPROACH 1 EY LEMENTS Net Leasable Area (NLA) 21,290 Market Rent/SF $10.75 Market Expenses/SF $4.25 Occupancy (as of January 1) 91% Stabilized Occupancy 90% Deferred Maintenance $0 Actual Gross Rental Annual Income (2002) $219,295 Actual Expenses (2002) $85,900 Actual Net Operating Income (2002) $133,396 SUPPORT FOR EXPENSE ESTIMATION receT p rr ti lP t ' L r eE ( s s ' r r• UIL� SUB Ec1' , ,yy,,, r 3�;: Actual E tense Category `�Subur l� I E ,2000 Fixed Expenses $2.63 $1.92 $1.88 Operating Services Expense - 1.36 1.39 0.00 Repair/Maintenance 1.08 1.13 0.00 Utilities 1.49 1.38 0.00 Insurance and Professional Fees 0.00 0.00 0.00 Administrative and Payroll 1.35 0.97 0.00 Tenant Improvements 0.00 0.00 0.00 Leasing Commissions 0.00 0.00 0.00 Reserves for Replacement 0.00 0.00 0.00 Total ExpenseslSF 4 Investors-37th Avenue Court Pro Forma Income 2003.XLS -3- PRO FORMA Gross Annual Income $228,868 Exp. Recov. $0.00 psf 0 Total Gross Annual Income $228,868 Less: Vacancy and Credit Loss 22,887 Effective Gross Income $205,981 Less: Expenses - net of taxes or $2.37 psf 50,367 Less: Tenant Finish $ - psf 0 Less: Leasing Commissions $ - psf 0 Net Operating Income $155,614 AD VALOREM TAXES Rather than deduct taxes as an expense, the tax rate is added to the OAR. Tax rate per$100 is as follows: City 0.00% School 0.00% County and Special Districts 0.00% Tax Rate/$100 3.33% 5 Investors-37th Avenue Court Pro Forma Income 2003.XLS -4- OVERALL CAP RATE Built-up(Mortgage Equity)Technique: Ro=M x RM + [E x RE] Ro =Overall Rate M = 0.75 M= Loan-to-value ratio RM= 0.0967 RM=Capitalization rate to mortgage constant(8.5%, 25 years, $1) RE = 0.07 RE =Capitalization rate to mortgage equity (Equity dividend) Ro = 0.0900 OAR Selected 9.00% Plus: Tax Rate 3.33% Composite Overall Capitalization Rate 12.33% Note:Long-term mortgage rate per Korpacz Real Estate Investor Survey;based upon 25-year term. SUMMARY OF INCOME CAPITALIZATION APPROACH riot ÷ OAR = VALUE $155,614 12.33% $1,261,825 Less: Deferred Maintenance/Environmental $0 Less: Income Loss due to Lease-up $0 Value by Income Capitalization Approach Rounded to, $1,260,000 6 Investors-37th Avenue Court Pro Forme Income 2003.XLS -5- DELO*T IE&TOUCiHE PROPERTY TAX SERVICES WEIGHTED EFFECTIVE MARKET RENT ANALYSIS • Base Period;Leases Total Leasable Area: 21,290 Pro•e Name: 37th Avenue Court Orrice Leases Net Leasable Area: 21,2$0 Term Annual Tenant Leasing Effective Ann. Effective Tenant SF Leased (Years) Income Finish/Yr Commission/Yr Income Rate/SF eld County Title 1009-101/102 1/12002 4,000 4 $ 42,000 510.50 Skyline Appraisals 1009-201 11/1/2002 1,200 1 $ 12,000 $10.00 GMAC Mortgage 1011-101A 11/152002 785 1 $ 9,420 $12.00 Creative Estates 1011/201 6/12002 1,400 2 $ 16,800 $12.00 CR Rnglard 1013/201 7/1/2002 1,200 3 $ 12,000 $10.00 LM Constructors 1013/202 8/1/2001 1,400 2 $ 16,800 $12.00 IEdgewater Homes 1015/101 8/1/2001 1,200 3 $ 10,200 $8.50 Weighted Averages 11,185 I$119,220.00 $ - $ - - $10.66 NOTES: This average is net effective of T.1's and commissions. T.I.and commission amounts are amortized over term of lease. , Retail Leases Nat Leasable Area: - Term Annual Tenant Leasing Effective Ann. Effective Tenant SF Leased (Years) Income Finish/Yr Commission/Yr Incom e t Ra a/SF 0 0 0 0 0 0 NOTES: This average is net effective of T.1's and commissions T.I.and commission amounts are amortized over term of lease. eighted Avg.Rate-Office Leases [$10.66 eighted Avg.Rate-Retail Leases $ - GPI Office Leases $ 226,928 Office Rate/SF $ 10.66 i GPI Retail Leases $ - Retail Rate/SF $ GPI Total $ 226,928 Overall Rate/SF $ 10.66 7 DELOITTE &TOUCHE PROPERTY TAX SERVICES. COST OP LEASE ANALYSIS Property Name: 37th Avenue Court Property Location: 1009 37th Avenue Net Rentable Area: 21,290 sf. Market Rental Rate: 10.75 psf Term of Lease 5 years TENANT FINISH OUT COST Percentage Cost of Cost of Type of Tenant of Leases Tenant Finish Lease New Tenants 20% x $14.00 psf = $ 2.80 psf Roll-Over Tenants 80% x $ 5.00 psf = $ 4.00 psf $ 6.80 Divided by Lease Term 5 years Annual Cost of Tenant Finish $ 1.36 psf LEASING COMMISSION COST Percentage Commission Cost of Type of Tenant of Leases Percentage Lease New Tenants 20% x $ 4.00 psf = $ 0.80 psf Roll-Over Tenants 80% x $ 2.00 psf = $ 1.60 psf $ 2.40 5 years $ 0.48 psf Annual Cost of Tenant Finish $ 1.36 psf Annual Cost of Commission $ 0.48 psf Total Cost of Lease per Year $ 1.84 psf 8 INCOME ANALYSIS BASED ON ACTUAL INCOME PROPERTY NAME: 37th Avenue Court NET LEASABLE AREA: 21,290 sf PSF Rental Income $ 219,295 $ 10.30 Other Income $ - $ _ Total Revenue $ 219,295 $ 10.30 Operating Expenses $ 85,900 $ 4.03 Net Operating Income $ 133,396 $ 6.27 Capitalization Rate 9.00% Indicated Value $ 1,482,173 $ 69.62 9 LETTER OF AUTHORIZATION To Whom It May Concern: Property Owner Name: 3`7,tt A v&7 1t. (Lur 71 14C. Q Hereby appoints and authorizes Deloitte&Touche LLP as agent to represent our firm's property and all property controlled by our firm or any of its subsidiaries of partnerships on all matters pertaining to ad valorem taxes. Until written notice of termination is issued,they have the right to file returns,examine records,obtain all tax statements,and discuss or appeal any tax assessments to the proper authorities when, in their opinion,the assessment does not constitute fair market value. In addition they have the right to file appeals to the appropriate jurisdiction,if authorized by law. By: o Name: toAJ 5 EL'kCX Title: n2'n/', 4 /49/ell 7- Jc 37,14 AVP 40C Cv() (CC Address: g?6 7A' SS- pJ Yu,4. (0O GrnP ;di , cU k'O. $/ Phone Number: 9'71 - 1 41O R2043886(095911122001) R2043986(095911122002) R2044086(095911122003) R2044186(095911122004) Subscn and sworn before me this till day of ,20 e25 No re;state`' LLEN L. .-• . My'd mmipissioq Mires I - l8 20 D.C. ;QO Investors Group—1009 37h Ave Ct 10 Hello