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HomeMy WebLinkAbout930726.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 1993, WELD COUNTY, COLORADO PETITION OF: GATEWAY PARTNERS P 0 BOX 402 GREELEY, CO 80632 DESCRIPTION OF PROPERTY: PIN: R 2815186 PARCEL: 096105323001 - GR 4981 L11 TO 16 BLK58 2800 8 AVE% WHEREAS, the Board of County Commissioners of Weld County, Colorado, organized as the Board of Equalization for the purpose of adjusting, equalizing, raising or lowering the assessment and valuation of real and personal property within Weld County, fixed and made by the County Assessor for the year 1993, and WHEREAS, said petition has been heard before the County Assessor and due Notice of Determination thereon has been given to the taxpayer(s) , and WHEREAS, the taxpayer(s) presented a petition of appeal of the County Assessor's valuation for the year 1993, claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner being represented by Jack Jerome, Partner, and WHEREAS, the Board has made its findings on the evidence, testimony and remonstrances and is now fully informed. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, acting as the Board of Equalization, that the evidence presented at the hearing supported, in part, the value placed upon the property by the petitioner. The assessment and valuation of the Weld County Assessor shall be, and hereby is, adjusted as follows: 930726 4soo27 Page 2 RE: BOE - GATEWAY PARTNERS ORIGINAL ADJUSTED Land $ 69,000 $ 69, 000 Improvements OR Personal Property 1,281, 000 1, 125,000 TOTAL ACTUAL VALUE $ 1,350, 000 $ 1, 194,000 BE IT FURTHER RESOLVED that a denial of a petition, in whole or in part, by the Board of Equalization may be appealed by selecting one of the following three options: 1. Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's (CBOE's) decision to the Board of Assessment Appeals (BAA) . Such hearing is the final hearing at which testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the Court's decision. No new evidence can be introduced at the Court of Appeals. (Section 39-8-108(10) , CRS) Appeals to the BAA must be made on forms furnished by the BAA, and should be mailed or delivered within thirty (30) days of denial by the CBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 523 Denver, CO 80203 Phone: 866-5880 OR 2. District Court: You have the right to appeal the CBOE's decision to the District Court of the county wherein your property is located. New testimony, exhibits or any other evidence may be introduced at the District Court hearing. For filing requirements, please contact your attorney or the Clerk of the District Court. Further appeal of the District Court's decision is made to the Court of Appeals for a review of the record. (Section 39-8-108(1) , CRS) 930726 Page 3 RE: BOE - GATEWAY PARTNERS OR 3. Binding Arbitration: You have the right to submit your case to arbitration. If you choose this option the arbitrator's decision is final and your right to appeal your current valuation ends. (Section 39-8-108.5, CRS) Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent. You and the CBOE select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator., the District Court of the county in which the property is located will make the selection. Arbitration Hearing Procedure: Arbitration hearings are held within sixty days from the date the arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records, documents and other evidence. He also has the power to administer oaths, and all questions of law and fact shall be determined by him. The arbitration hearing may be confidential and closed to the public, upon mutual agreement. The arbitrator's written decision must be delivered to both parties personally or by registered mail within ten (10) days of the hearing. Such decision is final and not subject to review. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the CBOE. In the case of residential real property, such fees and expenses cannot exceed $150.00 per case. The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. 930726 Page 4 RE: BOE - GATEWAY PARTNERS The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following voteon the 30th day of July, A.D. , 1993. ATTEST: L//G BOARD OF COUNTY COMMISSIONERS WEL// COUNTY, COLORADO Weld County Clerk to the Board G� �-- /�7-G1/[�i';<� (AYE) Cons ance L. Harbert, Chairman a-4—lie pp (AYE) Deputy Cler o the Bgar W. H. We ster,Did BY: 42,_sge.../ Pr T APPROVE S TO FORM: - < - (AYE) eo Ba t r 1 \ `__ t z- (AYE) Y Attorney Dale K. Hall �� ,; /,li I /,1ti u,yULi(NAY) Barbara J. Kirkm er J 930726 fir,+ BOE DECISION SHEET PIN It: R 2815186 PARCEL #: 096105323001 GATEWAY PARTNERS P 0 BOX 402 GREELEY, CO 80632 HEARING DATE: July 30, 1993 TIME: 1:30 P.M. HEARING ATTENDED? ON) NAME: Ti AGENT NAME: APPRAISER NAME: l j DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ 69,000 $ 4 Cj fir ti Improvements OR Personal Property 1,281, 000 f {JS) si f ?i Total Actual Value $ 1,350, 000 $/1 /9,ii (ir"fj COMMENTS: MOTION BY 7 q.c- TO -1.-4?-1,t-Lt SECONDED BY O 77-) Baxter -- 'liN) Hall - N) Failed to meet burden of proof Harbert -- IN) Comparables inadequate Kirkmeyer -- Y s(� 5 Other: Webster -- 1 ,�� RESOLUTION NO._930726 1:114 e' (1 rf F. C4 ( > r'C \ OFFICE1400 OFNORTH COUNTY17th ASSESSORAVE. ( \ 1J NOTICE OF A OJUS TMENT GREELEY, COLORADO 80631 PHONE (303) 353-3845, EXT. 3656 • -GR 4981 L11 TO 16 Bt.K58 %800 8 AVE% COLORADO • . 0 800 • 8 ST GREELEY OWNER GATEWAY PARTNERS GATEWAY PARTNERS PARCEL 096105323001 PIN R 2815186 P O BOX 402 YEAR 1993 GREELEY CO 80632 LOG 00419 05/01/1993 The appraised value of property is based on the appropriate consideration of the approaches to value required by law.The Assessor has determined that your property should be included in the following category(ies): RESIDENTIAL PROPERTY IS VALUED BY CONSIDERING THE MARKET APPROACH* AGRICULTURAL LAND VALUE IS DETERMINED SOLELY BY THE EARNING OR PRODUCTIVE CAPACITY OF THE LAND, CAPITALIZED AT A RATE SET BY LAW. ALL OTHER PROPERTY, INCLUDING VACANT LAND, IS VALUED BY CONSIDERING THE COST, MARKET, AND INCOME APPROACHES• If your concern is the amount of your property tax, local taxing authorities (county, city, fire protection, and other special districts) hold budget hearings in the fail. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has deter- mined the valuation(s) assigned to your property. The reasons for this determination of value are: THE ACTUAL VALUATION OF YOUR PROPERTY HAS BEEN ADJUSTED BASED UPON THE ADDITIONAL INFORMATION YOU HAVE PROVIDED, AVERAGING YOUR INCOME FOR THE PREVIOUS YEARS THE VALUE IS 1 ,350,000 OR 18.88 PER SQUARE FOOT USING GROSS SQUARE FEET, PROPERTY CLASSIFICATION PETITIONER'S ASSESSOR'S VALUATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW LAND 691000 69,000 IMPS 1g893,694 1 , 281 ,000 TOTALS $ $ 1, 962, 694 $ 1 ,350,000 if you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-B-106(1)(a), C.R.S. Please see the back of this form for detailed information on filing your appeal. By: WARREN L. LASELL 06/22/93 • WELD COUNTY ASSESSOR dGr s /1 4 DATE 31 15-DPT AR As, C /7 Form PR-2O7-87/93 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE THE RIGHT TO APPEAL THE ASSESSORS D C ' ;O , ;'he r:.. rho,hd of huoalization will sit to hear appeals beginning,tuiy 1,and ontinuinotthrough August 10 for roe .. ,. i,.r;41 ;_fc, buildings) and peru,ni,a; „r ,a:;rty ituorusPlirge =•tac 'inept anti t „m: ,t's. 3eJ-Li-1tY4 and 9-r 3 rr. APPEAL !FROG E S, if you tame to appeo.i the Assessor'i decision, mail oC dearer one copy of this completed form to he . t p r st .t." rtl so.tali/anon T0 preserve your right to appeal, your aupeal must be I' t STMAP, .t.. RE RED}Pt s . : Ott . GAR 15 FOR REAL PROPERTY, AN L) JULY. 0 FOR PERSONAL.R."TONAL, PROPEPIP WELD CD PS A BOARD OS ECAt ON L}1", tlos Gram, P +') Fort. 75/ ; (Wow Artootio SMOG ri oN s {SOS 753-1,}Cit), Etl , rmanHCATRIA OF CLEARING: You MU tte notified of the time and place set for the hearing of your appeal r .< .r : a , HOARD _." E`.IUdh.'d..tZAT tie'. M`7,'RDAMNC„.''! Irr'N: The County :Gard o₹ E quailzation must make a decision on your appeal and mail you a determination within five boammat dams t,,±• {;o S"n y Board moot conclude c hearings by August 10. 7 r, , t S7 FOR?tURTHER /APPEALS ; ,s lah the Couri' G(,a.I , M.f-qu dpi.:a$i` ri':s deci86on, GctGa, u'.trtdo Vat°Ytiti 't.+"i iy „asti,s,oi:the - t li'_t,aG, c. iii i '_.du nat4:tolt. 'eo;te'n Je s,:o j 3:'q DN (..l41e' � (1t(b"3w,nc, � - 'f ' 1: Board of Assessment Appeals €RAA):. the BAA e 1313 Sherman. Room 315, Denver, Colorado 80203, r30a, DE6DDP,36. District Court: r : ti AvenueAvenue �.an,cs )t!i Street, P.O., Box C {areelley, Colorado 80632 , Telephone p03),356-4,000,,Extl4620-, - - ' Arb6tra16Oa2: COUNTY BOAI1D OF,SQUALI A'! ION, ,,, • r 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephon = (303) 3564000, Ext, 4225 `yon do not . `ste a determination from the oun` Board of _g,u'f9iization,you must file an nappedabbeat with the Roam Uf /oar :unit 9 , Appeals by September 20, TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING, PETITION TO THE COUNTY BOARD OF EQUALIZATION €n the space below, please explain why you disagree with the Assessor's valuation. iN ACCORDANCE WITH 39-8-106(7.54, C.R.S., YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC. DOLLAR AMOUNT. Attach additional documents as necessary. 4 �1:5'Sts Ott', S Pf1 AIL d 000 OE4 =ra4wa^� ,� 30726 March 5, 1993 Ms. Susan Tilton Assistant Vice President Bank One, Denver, N.A. Post Office Box 321 Littleton, Colorado 80120-0321 RE: ARIX Office Building, 800 8th Street, Greeley, CO Dear Ms. Tilton: As requested, I have prepared three copies of an appraisal of the above-referenced property located in Greeley Colorado. The appraisal report conforms to the instructions provided in your November 26, 1992, letter, a copy of which is shown in the Addendum as Exhibit A. The appraisal contains a total of 102 pages and is subject to the assumptions and limiting conditions set forth on pages 100 and 101. Property rights appraised are of the leased fee estate. Date of value is February 1, 1993, which corresponds with information from the lease analysis. The purpose of the appraisal is to estimate Market Value "as is" and Fair Value, which are defined on pages 3 and 4 of this report. It is noted that Market Value "as is" takes into consideration the subject's current vacancy, which stands at 39 percent. I have inspected the property and have endeavored to consider all factors that affect value. The narrative report that follows describes the methods of valuation used and sets forth the analysis of data and reasoning involved in deriving my conclusions. Based on the inspection of the property and the investigation and analysis undertaken, I estimate the Market Value "as is" and Fair Value of the subject property, as of February 1, 1993, to be as follows: Market Value "As Is" of Leased Fee Estate $1,025,000 Fair Value of Leased Fee Estate $1,025,000 Respectfully submitted, Sue Anne Foster, MAI, SRA Colo. Certification #CG01313586 930'72S SUMMARY OF SALIENT FACTS AND CONCLUSIONS Property Type: Office Building Location: 800 8th Avenue, Greeley, CO Property Rights Appraised: Leased fee estate Owner of Record: Gateway Partners Land Area: 17,503 square feet (0.40 acres) Improvements: Three-story (plus basement) multi- tenant office building built in 1965 and extensively renovated in 1983. Gross building area totals 71,498 square feet; and usable area, 57,130 square feet. Zoning: C-4 (Service Business) Highest and Best Use: As improved Estimated Marketing Time: Two years Date of Value: February 1, 1993 Date of Report: March 5, 1993 Estimated Land Value: $87,500 Value Indications Cost Approach: $3,005,000 Sales Comparison Approach: $930,000 Income Approach: $1,025,000 Final Market Value Estimate "As Is": $1,025,000 Fair Value Estimate: $1,025,000 - 1 - 930726 CLERK TO THE BOARD (/ '\\ P.O. BOX 758 GREELEY,COLORADO 80632 P (303)356-4000 EXT.4225 Ape COLORADO July 15, 1993 Parcel No. : 096105323001 PIN No. : R 2815186 GATEWAY PARTNERS P 0 BOX 402 GREELEY, CO 80632 Dear Petitioner(s) : The Weld County Board of Equalization has set a date of Friday, July 30, 1993, at or about the hour of 1:30 P.M. , to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Centennial Center, 915 10th Street, Greeley, Colorado, in the First Floor Hearing Room. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor will be present before the Board. The Board will make their decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this heating, a decision will still be made by the Board by the close of business on August 10, 1992, and mailed to you on or before August 16, 1992. Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. 930726 GATEWAY PARTNERS - R 2815186 Page 2 At least two (2) working days prior to your hearing the Assessor will have available, at your request, the data supporting his valuation of your property. Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BO D OF EQUALIIZZ�AA ION 4.4 Donald D. Warden, Clerk to the Board BY: Cf/f dy Carol A. Harding, Deputy�L cc: Warren Lasell, Assessor A 930726 J EXHIBIT g/eall471$ ACfrccars C - 13 _ O _ E _ HEAR=NG DATE: JULY 30, 1993 TIME: 1:30 P.M. SUBJECT: ARIX OFFICE BUILDING ADDRESS: 800 8TH STREET, GREELEY PINK: 2815186 930726 iyts-: fit \11iu l 5, 1993 Ms. Susan Tilton Assistant Vice President Bank One, Denver, N.A. Post Office Box 321 Littleton, Colorado 80120-0321 Office Building, 800 8th Street, Greeley, CO RE: ARIX I Dear Ms. Tilton: As requested, I have prepared three copies of an appraisal of the above-referenced ' property located in Greeley Colorado. The appraisal report conforms to the instructions provided in your November 26, 1992, letter, a copy of which is shown in the Addendum as Exhibit A. The appraisal contains a total of 102 pages and is subject to the assumptions j and linutinv conditions set forth on pages 100 and 101. Property rights appraised are of the leased fee estate. Date of value is February 1, 1993, which corresponds with information from the lease analysis. The purpose of the appraisal is to estimate Market Value "as is" and Fair Value, which are defined on pages 3 and 4 of this report. It is noted that Market Value "as is" takes into consideration the subject's current vacancy, which stands at 39 percent. I ,r I have inspected the property and have endeavored to consider all factors that affect value. The narrative report that follows describes the methods of valuation used and sets forth the analysis of data and reasoning involved in deriving my conclusions. Based on the inspection of the property and the investigation and analysis undertaken, I estimate the Market Value "as is" and Fair Value of the subject property, as of February 1, 1993, to be as follows: Market Value "As Is" of Leased Fee Estate $1,025,000 Fair Value of Leased Fee Estate $1,025,000 Respectfully submitted, Sue Anne Foster, MAI, SRA Colo. Certification #CG013 13586 Q ;(u 2f • IDENTIFICATION OF THE PROPERTY The property being appraised is located at 800 8th Avenue, Greeley, Colorado. The property is identified by the Weld County assessor's office as Parcel Number 0961-05-3-23-001. LEGAL DESCRIPTION The legal description of the subject property is as follows: Lots 11 through 16, Block 58, City of Greeley, Weld County, Colorado. it • I!I PURPOSE OF THE APPRAISAL The purpose of this appraisal is to estimate the Market Value "as is" and Fair Value of the leased fee interest in an office building located at 800 8th Avenue, Greeley, Colorado. In compliance with the engagement letter dated November 24, 1992, and included in the Addendum as Exhibit A, Market Value and Fair Value are defined as follows. 2 93072r I Market Value'. The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably, and assuming the price is not affected by undue I I , stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1. Buyer and seller are typically motivated; 2. Both parties are well informed or well advised and acting in what they considers their own best interests; 3. A reasonable time is allowed for exposure in the open market; 4. Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; 5. The price represents the normal consideration for the property sold • I unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. Fair Value2 Fair Value is the cash price that might reasonably be anticipated in a current sale under all conditions requisite to a fair sale. A fair sale means that buyer and seller are each acting prudently, knowledgeably, and under no necessity to buy or sell, i.e., other than in a forced or liquidation sale. The appraiser should estimate the cash price that might be received upon exposure to the open market for a reasonable time, considering the property type and local market conditions. When a current sale is unlikely, i.e., when it is unlikely that the sale can be completed within 12 months, the appraiser must discount all cash flows generated by the property to obtain the estimate of fair value. These cash flows include, but are not limited to, those arising from ownership, development, operation, and sale of the property. The discount 'Office of the Comptroller of the Currency (OCC's) Final Rule, 12 CFR Part 34, Subpart C-Appraisals, Section 34.42(f), effective August 24, 1990, and revised November 1992. 2Office of the Comptroller of the Currency (OCC's) Final Rule 12 CFR 7.3025. - 3 - 230'72t3 If; applied shall reflect the appraiser's judgment of what a prudent, knowledgeable purchaser under no necessity to buy would be willing to pay to purchase the property in a current sale. PROPERTY RIGHTS APPRAISED The property rights appraised are those of the leased fee estate, defined as "an ownership interest held by a landlord with the right of use and occupancy conveyed by lease to others; the rights of lessor or the leased fee owner and leased fee are specified by contract terms contained within the lease."3 i SCOPE OF THE APPRAISAL I This assignment is to prepare a full narrative real estate appraisal and report the , findings and analysis to support the value estimate. The scope of the appraisal has not been limited in any manner nor has any departure been made from the Uniform Standards of Professional Appraisal Practice (USPAP) guidelines adopted by the I" Appraisal Standards Board of the Appraisal Foundation. Additionally, this report is in compliance with the Financial Institutions Reform, Recovery and Enforcement Act !Fit of 1989 (FIRREA) and implementing regulations (12 CFR Part 34). is The methodology involved an inspection of the subject property and consid- eration of all relevant market influences in order to develop the value estimate. On the basis of this research, the Highest and Best Use was determined, which formed the basis of the value estimate. A thorough investigation and analysis of comparable market data has taken place, and all appropriate valuation techniques were employed. In the reconciliation, their relative significance was analyzed; and a final estimate of value was presented. 'American Institute of Real Estate Appraisers, The Dictionary of Real Estate Appraisal. (Chicago: American Institute of Real Estate Appraisers, 1989), p. 177. - 4 - 230726 I ' � iii; I Highest and Best Use "As If Vacant" Physically Possible Uses - Site dimensions and level topography allow for I fi efficient land utilization. There are no known soil problems that would limit construction. Access and visibility are good. Physically, the site is suitable for a variety of types of construction. :: Legally Permissible Uses - Any use the site might be put to must be legally permissible. Present zoning permits a fairly broad spectrum of commercial uses. ' Therefore, there are legally many types of corrunercial uses to consider. I Financially Feasible and Maximally Productive Uses - The principle of conformity must be considered. It holds that maximum value is realized when a reasonable degree of economic homogeneity is present. This also implies a r, reasonable degree of homogeneity in building sizes and types of businesses. With i this in mind, the most obvious use of the subject site would be for an office or retail building, or perhaps a government building. However, at the present time, rental C rates do not support new commercial construction in the downtown area. Until f occupancy levels improve, rents are anticipated to remain depressed. Therefore, the Highest and Best Use As If Vacant is either construction of a building for owner k,• 1 occupancy or a government building. Assuming that premature office construction does not take place that would further upset the balance between supply and demand, office occupancy is anticipated to slowly improve. The potential for retail to rebound in the downtown area is not as great. I Highest and Best Use As Improved I The site being appraised is improved with a 71,498 square foot, multi-tenant, office building that contributes considerable value to the total property. The building had a respectable occupancy level until August 1992 when a major tenant vacated. Since adequate nearby parking is available in the city parking lot adjacent to the subject, the subject has something to offer that some of the competing downtown office buildings cannot provide. This is an important consideration for many tenants. As a result, with an aggressive leasing program, it is anticipated that the subject will lease back up to acceptable levels within a reasonable amount of time. As a result, the Highest and Best Use As Improved is its present use, subject to curing items of deferred maintenance. 3 MARKETING TIME Typically, two variables have a significant bearing on the length of time a property is exposed for sale prior to culminating the transaction: price in relation to value and competent brokerage personnel who are marketing the property. If either is out of sync, the marketing period may be lengthy. For instance, a property might be on the market for an extended period of time at a price above market. The price is then reduced, and the property sells almost immediately. As a result, analyzing marketing time strictly on the basis of the time it took to consummate sales of similar properties is not necessarily accurate. There is not strong buyer participation in the current Greeley office market. On the other hand, there has not been an abundance of office properties for sale over the past several years. Therefore, selection is limited. The sales utilized in the report are fairly representative of the activity that has taken place. It is noted that most of the purchasers planned to occupy a portion of the building they bought. Therefore, there were motivations involved that were not strictly related to income potential. In addition to owner-occupants looking to purchase office property, there are buyers in the general area searching for strictly investment property. In most cases, they are looking for a steal. They will purchase properties because they can be bought at a price significantly less than replacement cost. The sellers of these properties, in most cases the former lender, are extremely motivated to sell. Reportedly, obtaining new financing is one of the main hurdles to consummating these transactions. Were the subject building for sale, the most logical purchaser would be the University of Northern Colorado. If the building works well for them in regard to their newly leased space, there is a strong possibility that they will increase their presence in the building and eventually purchase it. The only other obvious users would be the city and county, and it is doubtful that there is any interest at the present time on their part. If a user cannot be located, a sale could take a fairly long time to consummate. There is a large supply of office buildings on the market in the Fort Collins, Denver, and Colorado Springs areas. These would be competing with the subject property. As a result, a marketing period of two years would not be unrealistic for the property being appraised. ¢ : 7, February 27, 1992 Mr. Phillip Myers M ers Senior Vice President Affiliated National Bank-Greeley Post Office Box 1098 Greeley, Colorado 80632 RE: ARIX Office Building, 800 8th Street, Greeley, CO Dear Mr. Myers: As requested, I have prepared three copies of an appraisal of the above-referenced property located in Greeley Colorado. The appraisal report conforms to the instructions provided in your November 25, 1991, letter, a copy of which is shown in the Addendum as Exhibit 1. Additionally, two values were requested: (1) considering the property with its existing leases and (2) considering the value of the property if Versar vacates the building. Property rights appraised are of the leased fee estate. Date of value is February 1, 1992, which corresponds with information from the lease analysis. The purpose of the appraisal is to estimate Fair Value, which is defined on pages 2 and 3 of this report. I have inspected the property and have endeavored to consider all factors that affect value. The narrative report that follows describes the methods of valuation used and sets forth the analysis of data and reasoning involved in deriving my conclusions. Based on the inspection of the property and the investigation and analysis undertaken, I estimate the Fair Value of the subject property, as of February 1, 1992, subject to the assumptions and limiting conditions set forth in this report, to be as follows: Fair Value of Leased Fee Estate Under Current Versar Lease Agreement $1,425,000 Fair Value of Leased Fee Estate Assuming Versar Vacates $935,000 Respectfully submitted, 11 Sue Anne Foster, MAI, RM W. West Foster, MAI, CRE Sue Anne Foster, MAI, RM Real Estate Appraisers&Counselors Cottonwood Commons Offices• 1750 25th Avenue, Suite 303 • Greeley, Colorado 80631 (303)352-1117 • a . 1 As a result, the Fair Value of the subject property, as of February 1, 1992, is estimated to be as follows: Fair Value of Leased Fee Estate Under Current Versar Lease Agreement $1,425,000 Fair Value of Leased Fee Estate Assuming Versar Vacates $935,000 I I I I I I I I I FOSTER VALUATION COMPANY 23072,5 33� / relied upon heavily. The fact that the value indicated by application of the Cost Approach is substantially higher than the values developed by the other two approaches indicates that external obsolescence is also present. This is caused by a generally weak downtown office market. The Sales Comparison Approach has been developed with transactions involving office properties. While utility was similar, the properties were not highly comparable to the subject from a physical standpoint. Even more important, most were purchased for owner, or partial owner, occupancy. If a user can be located who is in need of additional space, such as a governmental entity or the university, it is estimated that the subject is capable of commanding a premium. In such a case, based upon the comparable sales, a price around $2,145,000 would not be unreason- able. However, because finding a motivated user is highly speculative, this is not a true representation of Fair Value. On the other hand, one of the sales utilized in the Sales Comparison Approach has some validity in terms of the value to an investor assuming Versar vacates. It experienced high vacancy during its marketing period, similar to that anticipated for the ARIX Building under this type of scenario. However, the value indicated by this sale is weakened by the fact that only one such sale could be located. The Income Capitalization Approach is based on the premise that value is dependent upon the present worth of all rights to future benefits in the ownership of a given property. Here, the anticipated future income that an informed investor is justified in assuming is compared to return requirements of similar investment properties. The strengths and weaknesses of the Income Capitalization Approach evolve primarily around the amount and reliability of data available. The techniques employed were those that best fit the quality and durability of the subject income stream. Overall, the data available for use in the Income Approach has the greatest degree of reliability. Furthermore, the Income Approach is generally given the greatest consideration by investors in income producing properties because it focuses on probable return on equity, which becomes the critical factor and common denominator when comparing anticipated yields on alternate investment opportunities. Most rental properties are sold on the basis of income derived from tenants. Therefore, the Income Approach is given primary consideration. I I • FOSTER VALUATION COMPANY y 2O72'i FAIR VALUE Per the definition of Fair Value, when a current sale is unlikely, i.e., when it is unlikely that the sale can be completed within 12 months, the appraiser must discount all cash flows generated by the property to obtain the estimate of Fair Value. This procedure has been preformed in the discounted cash flow analysis undertaken. Therefore, value reported is Fair Value. I RECONCILIATION AND FINAL VALUE ESTIMATE The last step in the appraisal process is to conclude a final estimate of value for the subject property. This is done after analyzing the quantity, quality, and reliability of the data utilized, strengths and weaknesses of the different methods of valuation, and applicability of each approach to the type of property being appraised. The final estimate of value approximates that which an informed,rational investor would pay for the subject property if it were available for sale on the open market at the date of appraisal, given the data used in this report. A review of the value indications derived from the three approaches employed is as follows: COST APPROACH $2,985,000 SALES COMPARISON APPROACH Value to an Owner-Occupant $2,145,000 Value to an Investor Assuming Versar Vacates $930,000 INCOME APPROACH Value to An Investor Under Existing Contract Rents . . . . $1,425,000 Value to an Investor Assuming Versar Vacates $935,000 The Cost Approach is most applicable when improvements are new and represent the highest and best use of the site. Because the subject building is 27 years old and was renovated 9 years ago, physical deterioration is extremely difficult to estimate. 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J x c o W U m G (n W d E N x z N c 3 w Z 0 J (n Z % N 0 w (} N C a W O O Z F, m m 0 0 J Z Z q LL w., >CC III U 0 Q 0 0 0 m co m F- w 5 = J a � m E CO LL m Z a o N F- m ¢ x r OC m > 0 ca. w 95 A A c m I . ) 0 ¢ - w m 0 z I O > U = m m m Q O W m Q Q 4 F- W COA lwi. N C CO C 5 Q D 2 J 5 F- I- o I- 1- 131;210,244‘ w o w II-w w /i— I- Z It- H H 1.1....t AG ') 3- a J W J RECONSTRUCTED INCOME APPROACH Income From February 27, 1992 Appraisal Gross 511,998 @ 8.69 psf Vacancy 12% Expenses 277,844 NET 172, 714 / .12 = 1,439,283 Income From March 5, 1993 Appraisal Gross 488,574 @ 8.55 psf Vacancy 12% Expenses 262,407 NET 167,538 / .13 = 1,288,753 2,728,036 Median of value from 1992 & 1993 appraisal to obtain Market Value as of June 30, 1992 2, 728,036 /2 = 1,364,018. Rounded to 1,350,000. The reason I used both incomes is to account for the change in Gross Income over this period. The gross was 8.69 per sq. ft. for 1992 and decreased to 8.55 per sq. ft. for 1993. O r nge Rin 3 .:u Hello