HomeMy WebLinkAbout20260600 BINDING ARBITRATION AGREEMENT
WELD COUNTY
Multiple County Schedule Numbers: As Set Forth in the Attached
AGREEMENT(As To Tax Year 2025 Actual Value)
RE PETITION OF : Please see attached for list of accounts
NAME: St Noco Acquisitions, LLC
ADDRESS: 3595 Belmont St
Bellaire, OH 43906-1205
Petitioner and the Weld County Board of Equalization(BOE)hereby enter into this
Agreement regarding the tax year year 2025 valuation of the subject properties.
Petitioner and Weld County BOE agree and stipulate as follows:
1. The properties subject to this Agreement are described as set forth in the County
Schedule Numbers in the Attachments to this Agreement.
2. The subject properties ar classified as vacant land.
3. The County Assessor originally assigned the following actual value to the
subject properties for the tax year 2025:
Total: $1,225,303
4. The Weld County BOE assigned the following actual value to the subject
properties for the tax year 2025:
Total: $1,225,303
5, After further review and negotiation,Petitioner and Weld County BOE agree to
the following tax year 2025 actual value for the subject properties:
Total: $770,000
6. The valuation, as established above, shall be binding only with respect to tax
years 2025.
7. The actual value of the subject properties were reduced due to reapplication of
present worth discounting procedures and access to utilities.
ean nrG2 � 2026-0600
C;43/23/26 ASO/a-1
Dated this 3rd day of March, 2026.
, Li v
Petitio • Agent or Attorney ` ' Weld County Attorney
Address: Address:
1150 O Street
Greeley, CO 80631
Telephone: Telephone: (970) 400-4000
•
•
.
2
•
ATTACHMENT A
COUNTY SCHEDULES AND VALUES
Account Agreement
Parcel Number Number Legal BOE Value Value
45528206001 R8973892 OUTLOT A YOUNELLS INDUSTRIAL PARK $67,047 $12,354
45528206002 R8973893 Lot 1 YOUNELLS INDUSTRIAL PARK $76,024 $47,916
45528206003 R8973894 Lot 2 YOUNELLS INDUSTRIAL PARK $80,463 $56,732
45528206004 R8973895 Lot 3 YOUNELLS INDUSTRIAL PARK $73,049 $42,549
45528206005 R8973896 Lot 4 YOUNELLS INDUSTRIAL PARK $77,428 $50,599
45528206006 R8973897 Lot 5 YOUNELLS INDUSTRIAL PARK $79,445 $54,624
45528206007 R8973898 Lot 6 YOUNELLS INDUSTRIAL PARK $79,445 $54,624
45528206008 R8973899 Lot 7 YOUNELLS INDUSTRIAL PARK $79,445 $54,624
45528206009 R8973900 Lot 8 YOUNELLS INDUSTRIAL PARK $79,445 $54,624
45528206010 R8973901 Lot 9 YOUNELLS INDUSTRIAL PARK $79,445 $54,624
45528206011 R8973902 Lot 10 YOUNELLS INDUSTRIAL PARK $72,492 $41,591
45528206013 R8973904 Lot 12 YOUNELLS INDUSTRIAL PARK $85,530 $68,041
45528206014 R8973905 Lot 13 YOUNELLS INDUSTRIAL PARK $76,024 $47,916
45528206015 R8973906 Lot 14 YOUNELLS INDUSTRIAL PARK $73,815 $43,891
45528206016 R8973907 Lot 15 YOUNELLS INDUSTRIAL PARK $73,379 $43,124
45528206017 R8973908 Lot 16 YOUNELLS INDUSTRIAL PARK $72,827 $42,166
Totall ...$1,225,3031 $770,000
3
Esther Gesick
From: Jason Marini
Sent: Wednesday, February 25, 2026 3:10 PM
To: Esther Gesick
Cc: Karin McDougal
Subject: FW: ST NOCO ACQUISTIONS LLC
Attachments: ST_NOCO_ARB ITRATION_AG REEM ENT_VALU ES.xlsx
Hi Esther,
I spoke with the attorney for the St NOCO Acquisitions LLC arbitration appeal, and we agreed to a total
value of$770,000. Please find confirmation of the value agreement below.
Attached is a spreadsheet that lists the values for each parcel which total$770,000 as agreed upon.
Please let me know if you need anything else for this appeal.
Thank you.
Jason Marini
' Chief Deputy Assessor
d Direct:970-400-3691
WEL& Office:970-400-3650
COUNTY,CO imarini@weld.gov
0 1400 N 17th Ave Greeley.CO 80631
IMPORTANT:This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed
and may contain information that is privileged,confidential or otherwise protected from disclosure.If you have received this communication in error,please
immediately notify sender by return e-mail and destroy the communication.Any disclosure,copying,distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
From:Susan Gundry<sgundry@weld.gov>
Sent:Thursday, February 12,2026 12:31 PM
To:Jason Marini<jmarini@weld.gov>
Subject: FW: ST NOCO ACQUISTIONS LLC
Thank you,
Susan Gundry
Commercial Appraiser,Weld County Assessor's Office
ajar,
' Direct:970-400-3676
Office:970-400-3650
COUNTY,CO sgundry@weld.gov
0 1400 N 17th Ave, Greeley.CO 80631
•
IMPORTANT:This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed
and may contain information that is privileged,confidential or otherwise protected from disclosure.If you have received this communication in error,please
immediately notify sender by return e-mail and destroy the communication.Any disclosure,copying,distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
From:Scott Mattoch<scott@mattochkirley.com>
Sent:Wednesday, February 11, 2026 5:14 PM
To:Susan Gundry<sgundry@weld.gov>
Subject: Re: ST NOCO ACQUISTIONS LLC
This Message Is From an External Sender
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize'
the sender and know the content is,safe. I
Confirmed.Thank you .
Best,
Scott Mattoch
From:Susan Gundry<sgundry@weld.gov>
Sent:Wednesday, February 11, 2026 1:02:17 PM
To:Scott Mattoch<scott@mattochkirley.com>
Subject:ST NOCO ACQUISTIONS LLC
Good afternoon,
I am sending this email as confirmation that you accept the value of$770,000.00 for the combined value of the 16
lots appealed and currently set for Binding Arbitration.
Upon your acceptance,we will make the necessary value adjustments for the tax years 2025 and 2026.
Thankyou,
Susan Gundry
Commercial Appraiser,Weld County Assessor's Office
Direct:970-400-3676
MIEHB C{ Off i ce:970-400-3650
couNTl,co 0 sgundry@weld.gov
0 1400 N 17th Ave. Greeley,CO 80631
IMPORTANT:This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed
and may contain information that is privileged,confidential or otherwise protected from disclosure.If you have received this communication in error,please
immediately notify sender by return e-mail and destroy the communication.Any disclosure,copying,distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
Parcel Number Account Number Legal Value
E..-. 45528206001 R8973892 OUTLOT A YOUNELLS INDUSTRIAL PARK $12,354
45528206002 R8973893 Lot 1 YOUNELLS INDUSTRIAL PARK $47,916
• 45528206003 R8973894 Lot 2 YOUNELLS INDUSTRIAL PARK $56,732
45528206004 R8973895 Lot 3 YOUNELLS INDUSTRIAL PARK $42,549
45528206005 R8973896 Lot 4 YOUNELLS INDUSTRIAL PARK $50,599
45528206006 R8973897 Lot 5 YOUNELLS INDUSTRIAL PARK $54,624
45528206007 R8973898 Lot 6 YOUNELLS INDUSTRIAL PARK $54,624
45528206008 R8973899 Lot 7 YOUNELLS INDUSTRIAL PARK $54,624
45528206009 R8973900 Lot 8 YOUNELLS INDUSTRIAL PARK $54,624
45528206010 R8973901 Lot 9 YOUNELLS INDUSTRIAL PARK $54,624
45528206011 R8973902 Lot 10 YOUNELLS INDUSTRIAL PARK $41,591
45528206013 R8973904 Lot 12 YOUNELLS INDUSTRIAL PARK $68,041
45528206014 R8973905 Lot 13 YOUNELLS INDUSTRIAL PARK $47,916
45528206015 R8973906 Lot 14 YOUNELLS INDUSTRIAL PARK $43,891
45528206016 R8973907 Lot 15 YOUNELLS INDUSTRIAL PARK $43,124
45528206017 R8973908 Lot 16 YOUNELLS INDUSTRIAL PARK $42,166
Total $770,000
,
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:28 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973892
Attachments: 2008248888.pdf
•
This Message Is From an External Sender
This email was sent by someone outside Weld County Government. Do not click links,or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH & KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott@mattochkirlek.com
:\Ia I ()(' I & t lt`Icv
Lit*` EF:�
From:CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29, 2025 11:10 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization - R8973892
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973892
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged,confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
,
Clerk to the Board's Office
.}�,,,,., -1:8.4 '
Phone: (970) 400-4225In;l ir 1 r`' . g 1150 0 Street
1 P.O. Box 758
,.
Lx` c.o-u rt T-",j_ Greeley, Colorado 80632
r
..i i ,.1 „,'1 www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248888
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973892 Deny-Administrative Deny $67,047 $67,047
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals:A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at(970) 400-4226.
Very truly yours,
LI:LSO. `r.1¢�IG'4
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:30 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973893
Attachments: 2008248889.pdf
,This Message Is From an External Sender
. This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH &KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawai`i 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott@mattochkirley.com
m K
t`r, 1tirIc
LAWit ES
From: CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29,2025 11:10 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973893
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973893
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure,copying,distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
1,(; - -`- - ',: Clerk to the Board's Office
,`� -186u ; -;
'/i VI ►-
Phone: (970) 400-4225
' 1150 O Street
J r P.O. Box 758
TY'.
,j, :C-o - ., Greeley, Colorado 80632
.
e,fu� e if' . www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248889
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973893 Deny-Administrative Deny $76,024 $76,024
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in .
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph'(a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate. sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals:A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration_ You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:29 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973894
Attachments: 2008248890.pdf
This Message Is From an External Sender
• i
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH & KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawai`i 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott@ mattochkirley.com
Niattoch
LAM rl.S -
From:CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29, 2025 11:10 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973894
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973894
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
',:, ,,
: !) . Clerk to the Board's Office
Phone: (970) 400-4225
,`t� r.� �'' 1150 O Street
'\J. ' r.,� P.O. Box 758
',�-Eo ur 'r �L-_: Greeley, Colorado 80632
��% `�; www.weld.gov
October 29, 2025
Petitioner: Agent (if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
/
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248890
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973894 Deny-Administrative Deny $80,463 $80,463
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the ,Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court_ You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
U�L"'• �/GZ '
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:28 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973895
Attachments: 2008248463.pdf
This Message Is.From an External Sender
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH & KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: Scott@mattochkirley.com
mK
Ala ( t ()C11 \ I11ce
L NeTi ERS
From:CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29,2025 10:57 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973895
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973895
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure,copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
Clerk to the Board's Office
-i8ei .
Phone: (970) 400-4225
A_ lil r.' 4, 1150 0 Street
t 01 r P.O. Box 758
_1',;c o t- L. Greeley, Colorado 80632
;�`` : -'� www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248463
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows: -
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973895 Deny-Administrative Deny $73,049 $73,049
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
• shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.'
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
az:6, G, t'JttJ I G'4 .
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:27 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973896
Attachments: 2008248464.pdf
This Message Is From an External Sender •
This email was sent,by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH &KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scottftmattochkirley com
MK
\'Ia ( oc'h e k iricv
LAIMEf4.`•,
From:CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29, 2025 10:57 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973896
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973896
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.Rov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
j; - ,._I Clerk to the Board's Office
g � Phone: (970) 400-4225
1150 0 Street
!. !-' P.O. Box758
" Yam. Greeley, Colorado 80632
www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248464
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973896 Deny-Administrative Deny $77,428 $77,428
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals:A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees. and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
4LelG'i.
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:29 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973897
Attachments: 2008248891.pdf
This Message Is From an External Sender
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATfOCH & KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawai`i 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott@mattochkirley.com
1altoC & I' ii-Ii' V
LAWYLlu%
From: CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29, 2025 11:11 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973897
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973897
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged,confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying,distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
Clerk to the Board's Office
- 8.1'
Phone: (970) 400-4225
17A7 I �- g, 1150 0 Street
P.O. Box 758
Greeley, Colorado 80632
� �.t .Gr ,<i',�u
nA: Wi: .1 www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248891
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973897 Deny-Administrative Deny $79,445 $79,445
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B)Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970) 400-4226.
Very truly yours,
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick •
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:30 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973898
Attachments: 2008248892.pdf
This Message Is From an External Sender
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH &KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott@mattochkirley.com
M K
&
,�Iel � ioc I
From: CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29,2025 11:11 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973898
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973898
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weid.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
• Clerk to the Board's Office
11
Phone: (970) 400-4225
Yn� r '
'' 1150 O Street
" /? r P.O. Box 758
v' GOUeNT
Ne Greeley, Colorado 80632
www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248892
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973898 Deny-Administrative Deny $79,445 $79,445
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5)':
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals:A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration_ You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
Cfivc�c�LIO. T�-�/f G2
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:27 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973899
Attachments: 2008248462.pdf
�.nt .......=_i. r ....rm ..._ .w,.,..... _..,............,..._....._�.... a_e«..a..�,:..a_1....r..e..el.......3iew..+La.,«.......:...:�...:._.a«.�.Ti.....':'N.Aw:a:Y« F.t,...�:...».�..Y.... _ �.
This Message is From an,External Sender
This email was sent by someone outside Weld County,Government. Do not click links or open,attachments unless you recognize
the sender and know the content,is.safe. .
•
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH &KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: sc.ottPm_attochkirley.com
' ;ti10C11 7 I\, 911CV
- LAME S
From:CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29, 2025 10:57 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973899
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973899
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
-.1.-..:,.-...,,,.,-: Clerk to the Board's Office
f - 86 �-
Phone: (970) 400-4225
���\- ,,,... ,,, �'' D 1150 0 Street
Ur'. 01 r � P.O. Box 758
,,p,c o'u:N-7 Y' Greeley, Colorado 80632
www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248462
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973899 Deny-Administrative Deny $79,445 $79,445
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B)Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals:A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration_ You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
C.f�L�• �IG'L .
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:29 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973900
Attachments: 2008248893.pdf
1._.—__-- ...
This Message Is From an External Sender .
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH & KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scottPmattochkirley.com
MK
LAM LESS
From: CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29,2025 11:11 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973900
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973900
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
w; Clerk to the Board's Office
Phone: (970)400-4225
11[n. �.�F
' g 1150 0 Street
�,
p P.O. Box 758
o`u N T Greeley, Colorado 80632
7t 'rid y^0.7".;.'. 1 .
II f, .e> .1�)
www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC •
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248893
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor _ Board
R8973900 Deny-Administrative Deny $79,445 $79,445
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed br delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court_ You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR •
3. Binding Arbitration_ You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the. property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at(970)400-4226.
Very truly yours,
Cadv6,,d 'CLz�rc
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners •
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:28 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973901
Attachments: 2008248894.pdf
This Message Is From an External Sender I
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe. '
Hello Esther,
Requesting binding arbitration for this property.
i
Best,
Ian Scott Mattoch, Esq.
MATTOCH & KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott@mattochkirley.com
mK
�1a [ I0('Ii _. 1�. ii'icv'
LIM(Lies
From:CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29, 2025 11:11 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization - R8973901
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973901
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged,confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
I..1 ..."= Clerk to the Board's Office
c
D... Phone: (970) 400-4225
--\/.‘,
1150 O Street
?_ l� r P.O. Box 758
t}\ ,, O ,1;:,i -- Greeley, Colorado 80632
‘11,:ilit .* . Ji,v www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248894
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973901 Deny-Administrative Deny $79,445 $79,445
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals:A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court_ You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your propertyy is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
• Sent: Monday, November 10, 2025 12:26 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973902
Attachments: 2008248467.pdf
This.Message Is From an External Sender ,
This email was sent by someone.outside Weld County Government. Do not click links or open attachments.unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH &KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott@mattochkirley.com
K
,� li-& i"V
LAWYERS
From:CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29, 2025 10:57 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973902
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973902
•
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
i: . Clerk to the Board's Office
�( Phone: (970) 400-4225
11��i, '.4 r-' 1150 0 Street
yl-6--ziul'
� P.O. Box 758
�;Jr --Yee_ Greeley Colorado 80632
www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
4331 CHATEAU DR
LOVELAND, CO 80538-1588
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248467
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973902 Deny-Administrative Deny $72,492 $72,492
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal: .
1. Appeal to Board of Assessment Appeals; You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails' to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals:A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration_ You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:26 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973904
Attachments: 2008248465.pdf
This Message Is From an External Sender
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH & KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott(amattochkirley.com
M K
lz: ituc I� kid ,V
Litific L
From:CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday, October 29, 2025 10:57 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973904
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973904
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure,copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
„f, ,-,'): -- ,..-.1 Clerk to the Board's Office
v - 8&1 •..�-
�I A. r_� B Phone: (970) 400-4225
,,. _t ��� 1150 0 Street
J P.O. Box 758
c.,,G,O u N Greeley, Colorado 80632
f , i:;
www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248465 .
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39=8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
•
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973904 Deny-Administrative Deny $85,530 $85,530
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
, appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B)Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on form furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315 ,
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court_ You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing/before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:27 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973905
Attachments: 2008248466.pdf
This Message Is From an External Sender
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH & KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawai`i 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott@mattochkirley.com
m K
'ldtdtt.)C'0➢ �� KI [ Icy
From:CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29,2025 10:57 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973905
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973905
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged,confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
", .. Clerk to the Board's Office
6I\-Cli _ Phone: (970) 400-4225
� �`' op" 1150 0 Street
v; r P.O. Box 758
°G_6,Y:NY- Greeley, Colorado 80632
i�r''..� , :• www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248466
Dear Petitioner(s):
On Wednesday; October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973905 Deny-Administrative Deny $76,024 $76,024
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration_ You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are.agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at(970)400-4226.
Very truly yours,
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:30 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973906
Attachments: 2008248895.pdf
This Message Is From an External Sender -
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATTOCH &KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scotttmattochkirley.com
LAMER':
From: CTB-County Board of Equalization<weld-cboe@weld.gov>
Sent:Wednesday,October 29,2025 11:11 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization- R8973906
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973906
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
. i . `l ,.: Clerk to the Board's Office
85`l_ `
\P. Phone: (970) 400-4225
' ii. 1150 O Street
v.}z P.O. Box 758
47 c o u N- Y` Greeley, Colorado 80632
r ;.
www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248895
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973906 Deny-Administrative Deny $73,815 $73,815
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and,
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the -
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified.
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals:A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court_ You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration_ You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
LE�L� Y/oOf G'l.
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:30 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973907
Attachments: 2008248896.pdf
This Message Is From an External Sender
This email was sent by someone outside Weld County Government. Do not dick links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATFOCH & KIRLEY, LLLC
1003 Bishop Street, Suite 890
{
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott@mattochkirley_com
& I\ I1.1CV
From:CTB-County Board of Equalization <weld-cboe@weld.gov>
Sent:Wednesday,October 29, 2025 11:11 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization - R8973907
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973907
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www.weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure,copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
2
Clerk to the Board's Office
-i .a •
Phone: (970) 400-4225
J-. � 1150 0 Street
.- � P.O. Box 758
.�`�f,,d o`u. Y` Greeley, Colorado 80632
www.weld.gov
October 29, 2025
Petitioner: Agent(if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248896
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973907 Deny-Administrative Deny $73,379 $73,379
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B)Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals:A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970) 400-4226.
Very truly yours,
edz,(iLe
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Esther Gesick
From: Scott Mattoch <scott@mattochkirley.com>
Sent: Monday, November 10, 2025 12:30 PM
To: Esther Gesick
Subject: Fw: Notification of Decision for Weld County Board of Equalization - R8973908
Attachments: 2008248897.pdf
This Message Is From an External Sender •
This email was sent by someone outside Weld County Government. Do not click links or open attachments unless you recognize
the sender and know the content is safe.
Hello Esther,
Requesting binding arbitration for this property.
Best,
Ian Scott Mattoch, Esq.
MATT'OCH & KIRLEY, LLLC
1003 Bishop Street, Suite 890
Honolulu, Hawaii 96813
Cell Phone: 970-817-4056 I Office Phone: 808-523-2451
Direct Office Phone: 808-440-2301 I Fax: 808-531-2652
Email: scott@mattochkirley.com
\1alioc11 c 11111C
L.11e./Lin
From: CTB-County Board of Equalization <weld-cboe@weld.gov>
Sent:Wednesday, October 29, 2025 11:11 AM
To:Scott Mattoch<scott@mattochkirley.com>
Subject: Notification of Decision for Weld County Board of Equalization - R8973908
Dear ST NOCO ACQUISTIONS LLC,
Attached is an electronic copy of the Notice of Decision for your property appeal to the Weld County Board of
Equalization.
Account(s)Appealed: R8973908
1
Please review the letter and contact us if you have further questions.
Best Regards,
County Board of Equalization
(970)400-4225
weld-cboe@weld.gov
www_weld.gov/Government/Departments/Commissioners/County-Board-of-Equalization
Confidentiality Notice:This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged,confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication.Any disclosure,copying,distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
•
°t_ � - .. ° Clerk to the Board's Office
��• - I ,.
�('�� Phone: (970) 400-4225
l 1'/ \•/ r'' N. 1150 0 StreetR: P.O. Box 758
: c o u it LI' - Greeley, Colorado 806321, ,,�
` Z'.',.' www.weld.gov
October 29, 2025
Petitioner: Agent (if applicable):
ST NOCO ACQUISTIONS LLC
3595 BELMONT ST
BELLAIRE, OH 43906-1205
RE: The Board of Equalization 2025, Weld County, Colorado
Notice of Decision
Appeal 2008248897
Dear Petitioner(s):
On Wednesday, October 29, 2025, the Weld County Board of Equalization, pursuant to C.R.S. §39-8-101 et
seq., considered and approved the recommendation of the appointed independent referee that reviewed
your petition for the year 2025.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account# Decision Determined by Assessor Board
R8973908 Deny-Administrative Deny $72,827 $72,827
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals_ You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals MUST comply with the following provisions of
C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent-producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A)Actual annual rental income for two full years including the base year for the relevant property tax year;
(B)Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by.the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Department of Local Affairs
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: cdola.colorado.gov/assessment-appeals
Fees for Appeal to the Board of Assessment Appeals:A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of$101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the county wherein your property is located: in this case that is Weld County
District Court. A hearing before The District Court will be the last time you may present testimony or
exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District
Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of
Colorado appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration_ You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld)will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970)400-4226.
Very truly yours,
7GL
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Hello