HomeMy WebLinkAbout20032323.tiff RESOLUTION
RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO - DENY
PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE
PETITION OF: HEALTHCARE REALTY TRUST INC
LIFE CARE CENTERS OF AMERICA INC (TAX)
3001 KEITH ST NW
CLEVELAND, TN 37312
DESCRIPTION OF PROPERTY: ACCOUNT#: R6930797 PARCEL #: 095915400008 -
GR PT SE4 15-5-66 (GRAPEVINE ANNEX) BEG SE COR SEC N0D36'W 1740.36'
S89D23'W 50' TO W ROW LN 47 AVE & TPOB S0D36'E 387.88' S89D32'W 713.62' TO E
ROW LN 49 AVE N0D27'W 417.88' TO S ROW LN 25 ST N89D32'E 682.61' TH ALG CURVE
47.05' (R=30' C/A=8
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 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 2003, 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 $ 297,928
Improvements OR
Personal Property 8,802,072
TOTAL $ 9,100,000
2003-2323
AS0055
RE: BOE - HEALTHCARE REALTY TRUST INC
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
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.
2003-2323
AS0055
RE: BOE - HEALTHCARE REALTY TRUST INC
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 5th day of August, A.D., 2003.
BOARD OF COUNTY COMMISSIONERS
/�� D COUNTY, COLORADO
ATTEST: fa /t'(/� AYE
Da . o it
Weld County Clerk to the Board
AYE
Robert D. M den, Pro-Tem
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O® ,#'r Willis H. Jer e
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Date of signature: 44_71 2(2---_-_
2003-2323
AS0055
KPMG
Property Tax Telephone 214 840 4102
P.O. Box 225669 I 1 : l 1 Fax 214 840 2134
Dallas,TX 75222-5669
July 15, 2003
WELD COUNTY
BOARD of EQUALIZATION
915 10114 STREET
GREELEY, CO 80631
Dear County Board of Equalization:
On behalf of the clients referenced in the following documents,KPMG LLP wishes to appeal the 2003
Petition of Notice of Determination of Property Tax Valuations for the accounts listed on the attached
listing. Also included is a copy of a letter of authorization from each client.
Our opinion of value all accounts in question is enclosed and we believe we will be able to provide your
office with all other appropriate data within 10 to 15 working days.
We respectfully request that you contact our office with hearing notifications in order for KPMG LLP to
be present on behalf of our clients.
KPMG LLP-PROPERTY TAX
P O BOX 225669 -
DALLAS TX 75222-5669
We appreciate your consideration in this matter and should you have any questions or comments,please
do not hesitate to contact Stephen M. Grace at(214) 840-4198 or Suzie Hawkins at(214) 840-2364.
Sincerely,
KPMG LLP
5vzan►w W(actta z
Suzie Hawkins
KPMG LLP KPMG LLP a US Inured liaollN oamersbio.is
a member of KPMG ntemaoonall a Swiss association.
/�,,�Life
netei J 3001 Keith Street. NW/P.O. Box 3480/Cleveland, Tennessee 37320-3480/(423)472-9585
of America
TO: Ad Valorem Tax Authorities and others to whom it may concern
J..ETTER OF AUTHORIZATION
This letter will introduce the firm of KPMG LLP, which is authorized to represent Life Care Centers of
America concerning Ad Valorem Taxes on real and personal property for 2003. This authorization letter
will supersede any previous letters of authorization on file.
KPMG LLP is authorized to file personal and real estate returns, to review and receive copies of any prior
years tax returns, to investigate appraisals and assessments, to submit income and expense information, to
appeal property values and taxes, to receive tax bills, to make any necessary corrections to the taxing
authority's records, to appear before administrative boards or agencies and where authorized, to appear
before courts of competent jurisdiction and to prepare to take such actions in our offices as necessary to
effectuate same. KPMG LLP is authorized to act as agent, and/or attorney in fact, with those
aforementioned rights on this property owned or controlled by the undersigned entity.
A photographic or facsimile copy of this authorization and my signature may be deemed to be the
equivalent of the original or may be used as a duplicate original.
The rights,powers, and authorization of KPMG LLP herein granted shall commence upon the execution of
this letter of authorization.
IN WITNESS WHEREOF:
The undersigned has hereunto set our hands and affixed our seals this the f V day of
a�Gwcaw ,20f,
ACCEPTED:
Signed,sealed, and delivered in the
presence of�f /4•
By: 'f y
e�-7— ' G Print Name: a tie .,A y. c/6 r.N
vice President of Corpor e
Tide: General Farrow
Nota Publi
4-44
Date: . / /a• p 3
Phone Number:. VA 3 - y7a- grr
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TOTAL P.02
Weld ....
Protest List
Client Parcel ID Proposed Value Estimated Value
Life Care Center R6930797 $10,774,128 $7,541,890
Bridge at Greeley
4750 S.25th Street
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CLERK TO THE BOARD
PHONE (970) 356.4000 EXT 022
FAX: (303)35252-02442
WEBSITE: www.co.weld.co.us
I 915 10TH STREET
P.O. BOX 758
O GREELEY, COLORADO 80632
•
COLORADO
July 23, 2003
HEALTHCARE REALTY TRUST INC
LIFE CARE CENTERS OF AMERICA INC (TAX)
3001 KEITH ST NW
CLEVELAND TN 37312
Parcel No.: 095915400008 Account No.: R6930797
Dear Petitioner(s): -
The Weld County Board of Equalization has set a date of August 5, 2003, at or about the hour of
9:00 AM,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.
HEALTHCARE REALTY TRUST INC - R6930797 •
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 EQUALI TION
Carol A. Harding
Deputy Clerk to the Board
cc: Stanley Sessions, Assessor
KPMG PROPERTY TAX
P.Q. BOX 225669
DALLAS TX 75222-5669
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