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Home My WebLink About20032140.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 2003, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: FIRST CHOICE BANK C/O WELLS FARGO BANK P O BOX 63931 SAN FRANCISCO, CA 94163 DESCRIPTION OF PROPERTY: ACCOUNT #: R6940698 PARCEL#: 095910227002 - GR 1MH1-2 L2 BLK1 MOSIER HILL FIRST SITUS: 5801 11 ST GREELEY 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 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 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 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 $ 1,223,326 Improvements OR Personal Property 2,535,359 TOTAL $ 3,758,685 2003-2140 AS0055 (1O : (w, f&74 2e.e RE: BOE - FIRST CHOICE BANK 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. 2003-2140 AS0055 RE: BOE - FIRST CHOICE BANK 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., 2003. BOARD OF COUNTY COMMISSIONERS WE COUNTY, COLORADO ATTEST: fintetaiLity David E. Long, Chair Clerk to the Board EXCUSED • Robert D. Mas , Pro-Tem 1861 t (;)", k to t e Board . J. Ge CAS TO FORM: RECUSED Willi H. Jerke As tant my Attorney 11 yattita g Glenn Vaad - A Date of signature: '�7/ 2003-2140 AS0055 07/09/03 09:29 FAX WELD ASSESSOR 1002 • NOTICE OF DENIAL OFFICE OF COIJNIY ASSESSOR 17th AYE. GR 1MH1-2 L2 BLK1 MOSIER HILL 1400 NORTH CO 80631 a FIRST SITUS: 5801 11 ST C353-3845, C083650 4§. 1 GREELEY O PRONE(970)353x845,EXT.3650 OWNER: 1ST CHOICE BANK COLORADO 1ST CHOICE BANK C/O WELLS FARGO BANK PARCEL 095910227002 P O BOX 63931 ACCOUNT R6940698 SAN FRANCISCO, CA 94163 YEAR 2003 The appraised value of property is based on the appropriate consideration of the approaches to value required by law. The Assessor has determined that your property should he included in the following category(ies): if your concern is the amount of your property tax,local taxing authorities(county,city,lire 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 specifies included on your protest,and has determined rho valuation(s)assigned to your property. The reasons for this determination of value are: No change has been made to the valuation of this property. Colorado law requires us to send this notice of denial for all properties on which we do not adjust the value. If subject property is filed to the next level of appeal, copies of the actual leases will be requested. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW COMMERCIAL 3758685 3758685 TOTALS $ $ 3758685 $3758685 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,39-6- 106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. O7/O9/2OO3 By: Stanley F. Sessions WELD COUNTY ASSESSOR DATE IS-OPT-AR Form PR-207-87/03 ADDITIONAL INFORMATION ON REVERSE SIDE PAGE 214"RCVD AT 71912003 10:29:13 AM(Mountain Daylight Time(t SVR:15"DNIS:345 t CSID: DURATION(mm•ss):01.36 07/09/03 09:29 FAX WELD ASSESSOR C¢I004 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.coiorado_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 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. 4'2, P10,000 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. • •_f� n _E ITI • u7-15-2c2G; PAGE 414'RCVD AT 71912003 10:29:13 AM[Mountain Daylight Time'SVR:15 DNIS:345"CSID:"DURATION(mmis):01.36 -e.n.,e vn,o.aue '.uiu.a,u u.LJJJ mammal- n-ssprr4rz IUI AL P.01 MAR-07-2003 11:36 DELOITTE TOUCHE, LLP 510 273 2335 P.01/01 Corporate Properties 633 Folsom Street,6th Floor San Francisco,CA 94107 WELLS FARGO LETTER OF AUTHORIZATION FOR TAX REPRESENTATION This letter serves as authorization for Deloitte & Touche LLP, 2235 Faraday Avenue, Suite O, 6 ce Carlsbad, CA 92008, 760 602 5300, to represent Wells Fargo Bank in its affairs concerning jd`t'5 all property tax matters for all parcels in the jurisdictions within the state of Colorado. This be a ID includes, but is not limited to: filing property renditions, signing and filing of appeals, examining all property tax records, representation before the assessor, boards of equalization or review, and/or any other governmental agency responsible for the assessment of property. This agency shall remain in effect until written notice of termination is issued by Wells Fargo Bank. Tax Year: 2OO3/O4 * Deloitte & Touche LLP 555 17th St. , Ste 3600 CO Wells Fargo Bank. 8- 80202 OWNERSHIP ENTITY (303) 308-2191 By: THO 4 ( n Katherine S. Burcham. Vice President A RIZED SIGNATURE PRINT NAME, TITLE Dated this day of , 2003. I certify that a copy of the completed application for changed assessment attached to this authorization has been forwarded to the applicant named in this application. Deloitte & Touche LLP By: Matt Polling Date: Client Name: Wells Fargo Bank PAGE 111•RCVD AT 31712003 11:25:48 AM(Pacific Standard Time]•SVR:13•DNIS:9389•CSID:510 273 2335•DURATION(mm-ss):01-02 TOTAL P.01 A VALUE ANALYSIS OF Wells Fargo Bank West Wells Fargo- Greeley West 5801 11th Street Greeley, CO 80634 SCHEDULE NUMBER: R6940698 ASSESSOR'S ACTUAL VALUE $3,758,687 TAXPAYER'S OPINION OF ACTUAL VALUE $2,840,000 Prepazed by Deloitte &Touche Property Tax Services John Olson 720-264-4822 As of January 01,2003 EXHisIT e C • WEL-1268 Wets Fargo Greeley West Pro Forma Income 2003.xls.Cover 1 DELOITTE & TOUCHE PROPERTY TAX SERVICES VALUE SUMMARY Consultant John Olson D & TSA T SA WEL-1268 Property Name Wells Fargo- Greeley West Location 5801 11th Street Greeley, CO 80634 Property Type Bank Branch Site Size (Acres) 4.3200 Site Size (SF) 188,179 Description of Improvements 1 Story YOC 1998 NLA (SF) 23,662 Major Tenants Wells Fargo Age (Years) 5 Tax Account Parcel Numbers R6940698 Tax Year 1/1/2003 2003 Assessed Value Land $1,223,328 Land/SF $6.50 Improvements $2,535,359 Improvements/SF/NLA $107.15 Personal Property $0 Total $3,758,687 Total/SF/NLA $158.85 Wells Fargo Greeley West Pro Forma Income 2003.xls -1- 2 OWNER'S OPINION OF VALUE Total $2,840,000 Value/SF of NLA $120.02 ASSESSED VALUE(2003) Land $1,223,328 Improvements $2,535,359 Personal Property $0 Total $3,758,687 Assessed Value/SF of NLA $158.85 Wells Fargo Greeley West Pro Forma Income 2003.xIs -2- 3 DELOITTE & TOUCHE PROPERTY TAX SERVICES VALUE SUMMARY KEY ELEMENTS Net Leasable Area (NLA) 23,662 Market Rent/SF $12.00 Market Expenses/SF $0.96 Occupancy (as of January 1) 100% Stabilized Occupancy 95% Deferred Maintenance $0 Actual Gross Rental Annual Income (2002) $0 Actual Expenses (2002) $0 Actual Net Operating Income (2002) $0 Wells Fargo Greeley West Pro Forma Income 2003.xls -3- 4 DELOITTE &TOUCHE PROPERTY TAX SERVICES VALUE SUMMARY Gross Annual Income $283,944 Exp. Recov. $0.00 psf 0 Total Gross Annual Income $283,944 Less: Vacancy and Credit Loss 14,197 Effective Gross Income $269,747 Less: Expenses- net of taxes or $0.00 psf 0 Less: Tenant Finish psf Less: Leasing Commissions psf Net Operating Income $269,747 ADV'ALOREM 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 0.00% Wells Fargo Greeley West Pro Forma Income 2003.xls -4- 5 DELOITTE&TOUCHE PROPERTY TAX SERVICES VALUE SUMMARY Bultt-up(Mortgage Equity)Technique: Ro =MxRM + [ExRE] 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 = 0.09 RE =Capitalization rate to mortgage equity(Equity dividend) Ro = 0.0950 OAR Selected 9.50% Plus: Tax Rate 0.00% Composite Overall Capitalization Rate 9.50% Note:Long-term mortgage rate per Korpacz Real Estate Investor Survey;based upon 25-year term. SUMMARY OF INCOME CAPITALIZATION APPROACH NO1 OAR VALUE $269,747 9.50% $2,839,440 Less: Deferred Maintenance/Environmental $0 Less: Income Loss due to Lease-up $0 Value by Income Capitalization Approach Rounded to, $2,840,000 6 Wells Fargo Greeley West Pro Forma Income 2003 xls -5- 5801 11th Street Wells Fargo Bank-Improved Sales Summary Greeley,CO 80634 ASSESSED ASSESSED ASSESSED LAND BLDG TOTAL YEAR LAND BUILDING VALUE. VALUE- VALUE- AN) AV.I AV.I SCHED N0. SITE ADDRESS BUILT SO.FT. SO.FT. LAND BUILDING TOTAL SO.FT S0.FT SO.FT Ranter Strew SUBJECT R8940698 5801 11th Straw 1998 188,179 23.862 $1,223,328 $2,535,959 $1,223,328 $13.0 $101.15 $51.70 COMPARABLE SALES USE SALES PRICE SALE/SO.FT DATE OF SALE RECORDING 64312.10002 285E Cheyenne Mountain Blvd Colorado Springs 1979 78217 19,222 Bak Branch $3,650,099 $230.68 12/19/2002 225849 64171-08-001 1700 E Plane Ave Colorado Springs 1965 73,260 10,760 Bark Branch $2,800,000 $260.22 12/29/2000 156399 6411402.017 805 N Murray BIRD Cobra®Spdns 1970 131,480 42,446 Bak Branch $2,099,000 547.12 922/2001 121516 49-113-18001 215 S Wadsworth BBd Denver 1973 98833 36,537 Bart Branch $1,628,650 $50.00 4290003 JFC-43214 72014-01.004 13725 SWhers Rd Colorado SWIr s 1999 127,650 10,08 Burk Branch 51,850,000 $157.47 12/10/2031 160406 39-242-00-017 6011 W44thAve Denver 1970 50,006 18,928 Bak Branch $1,650,000 $07.17 919/2002 1568321 1575054-08003,008 511 South Bowler Rd Denver 1960 33,559 6,224 Bak Branch 51.550,000 $249.04 9/192002 2331498 7201401-004 13725 Sinters Rd Colorado Swings 1999 127,630 7,379 Bak Brach $1,500,990 $203.28 12/5/20,30 145709 2231-033-05-014 8755 S Yosemite St Denver 85.732 5,500 Bak Branch $1,250,990 $227.27 1/2/2032 126946 64112-10.991 1415 N Acaderny Blvd Colorado Springs 1965 73,816 8,814 Bank Bran® $1.050,000 $119.13 11/6/2901 162424 157-"4^"003,008 511 South Boulder Rd Denver 1980 33.559 6.224 Bak Brae $1,600,990 $180.87 4/22/2002 2279571 64114-01-043 943 Emory Ca Colorado Sprigs 1984 91.040 12,741 Bak Branch $895,003 $70.25 3/192001 32334 64112-10001 1415 N Academy Blvd Colorado Sprhps 1985 73,616 8814 Bak Branch $833,900 $94,61 11/62901 162423 1825052-09056 3454W 72nd Ave Denver 1976 54,604 5,911 Bak Branch $740,093 $124.58 3/22/2000 652212 39-231-12-033,CO4 44704490 Wadsworth Blvd Denver N/Av 103,455 600 Bak Branch $875,000 $1125.00 5/62002 1476480 64181-12-016 225 E IOowa St Colorado Sprigs 1972 14,250 841 Bak Branch $650,000 $772.89 6-0/2001 77595 1201-21-025;026 4895 Quebec St Denver 1985 30,518 6,380 Bak Branch 5800,000 $94.34 4/1/2003 DVC-34087 63163-02.995 15 Rodtanon Blvd Colorado Sags 1984 28,191 B99 Bak Branch $475,000 $587.14 10/6/2000 121195 6209h nv 025 13880 Glerngl Dr Colorado Sp9Ns 1995 37,000 1,510 Bak Bran® $375,000 $248.34 7/192001 98109 8051-08018 6700 E Colfax Ave Denver 1958 19.500 7,800 Bak Branch $325,099 $41.07 5/4/2930 82295 REQUESTED VALUE CALCULATION R6040698 580111th Street 1998 188,179 29,562 I $2,840,9901 I 120.0236680) J Cost Approach to Value R6940698 Wells Fargo-Greeley West 5801 11th Street Greeley,CO 80634 Base Square Foot Cost $111.79 M&S Average of Class A, B,C Square Foot Refinements Elevator $ - Included in Base Cost Deduct$3.501 Sprinkler $ - $3.00/SF for Wet and$3.50/SF for N Other $ - Other $ - Other $ - Adjusted Base $111.79 Height&Size Refinements Height 100.00% .5%for each story over 3 and under Perimeter 100.00% Adjusted Base $111.79 Final Calculations Refined S.F. $111.79 Current Cost Multiplier 100.00% Local Multiplier 102.00% Current&Local 102.00% Final Adjusted Cost SF $ 114.02 Architect Fees at 2% $2.28 Final Square Foot Cost $116.30 Building Square Footage 23,662 Total Building Cost $2,751,958 Depreciation Physical 5 45 11.11% Functional(Super Adequacy) 10.00% Higher Common Area Ratio,Excess Locational Measure by Comparing to Income Ac Total Depreciation 21.11% Total Building Cost $2,751,958 Less Indicated Depreciation $580,969 Total Indicated Building Value 2,170,989 Land Value $1,223,328 Miscellaneous Improvements $25,000 Total Value before Economic Depreciation $3,419,317 Required Rent to Support Development at Cap Rate $ 13.73 Current Estimate of Market Rent $ 12.00 Income Short Fall Calculation of Obsolesence -13% Estimated Value Via Cost Approach $ 2,988,884 8 Corporate Properties 633 Folsom Street,6th Floor San Francisco,CA 94107 WELLS FARGO LETTER OF AUTHORIZATION FOR TAX REPRESENTATION This letter serves as authorization for Deloitte & Touche LLP, 2235 Faraday Avenue, Suite 0, Carlsbad, CA 92008, 760-602-5300, to represent Wells Fargo Bank in its affairs concerning all property tax matters for all parcels in the jurisdictions within the state of Colorado. This includes, but is not limited to: filing property renditions, signing and filing of appeals, examining all property tax records, representation before the assessor, boards of equalization or review, and/or any other governmental agency responsible for the assessment of property. This agency shall remain in effect until written notice of termination is issued by Wells Fargo Bank. Tax Year: 2003/04 Wells Fargo Bank OWNERSHIP ENTITY By: AA T e Katherine S. Burcham, Vice President A THORIZED SIG AT PRINT NAME, TITLE Dated this /0 717" day of , 2003. I certify that a copy of the completed application for changed assessment attached to this authorization has been forwarded to the applicant named in this application. Deloitte & Touche LLP By: � Matte g Date: ,ao/d3 Client Name: Wells Fargo Bank 9 141: CLERK TO THE BOARD PHONE (970) 356-4000 EXT 4217 FAX: (303)352-0242 ' WEBSITE: www.co.weld.co.us 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 COLORADO July 18, 2003 FIRST CHOICE BANK CIO WELLS FARGO BANK P O BOX 63931 SAN FRANCISCO CA 94163 Parcel No.: 095910227002 Account No.: R6940698 Dear Petitioner(s): The Weld County Board of Equalization has set a date of July 2003,at or about the hour of 3:00 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Department of 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. FIRST CHOICE BANK- R6940698 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 arol A. Harding acc Deputy Clerk to the Board cc: Stanley Sessions, Assessor DELOITTE & TOUCHE LLP 555 SEVENTEENTH ST. STE 3600 DENVER, CO 80202-3942 Hello