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HomeMy WebLinkAbout940040.tiff . FORM 920(66.93) PETITION FOR ABATEMENT OR REFUND OF TAXES_- �rV��. Must" filed in duplicate and all questions must mswered '!'7 Petitioners: Complete this side only. Greeley , Colorado, November 29 `iq 9 ` N / Clly or Tam / t' To The Honorable Board of Commissioners of Weld county,'';, Gentlemen: The petition of Federal Deposit Insurance Corporation,-` whose mailing address is: c/o Bridge & Associates 216 16th Street #950 Denver Colorado 80202 City or Town State Zip Code SCHEDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL 6768386 710 11th Avenue Greeley, CO or 096105317006 respectfully requests that the taxes assessed against the above property for the years A.D. 19 92 , 19_, are erroneous, illegal, or due to error in valuation for the following reasons: Describe specifically the circumstances surrounding the incorrect value or tax, including owner's estimate of value. (Attach additional sheets if necessary) The income approach and sales comparison approach indicate this property can support no value higher than $725 , 000 . WELD COUNTY ASSESSOR utk; u91995 GREELEY,COLO. • 19 92 19 Value Tax Value Tax Orig. $348,009 Abate. $137 , 759 $14 , 618 Bal. $210 , 250 Therefore the petitioner requests that the taxes may be abated or refunded in the sum of $ 14 , 618 + Interest allowed by Colorado State statute . I declare,under penalty of perjury in the second degree that this petition,together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information and belief is true, correct and complete. c/o Bridge & Associates 216 16th Street, Suite 950 Federal osit Insurance Corp . Address Denver, CO 80202 Petitioner / d By /1 Lay ime phone number (303) 573-7000 ent Date Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six months of the date of filing such petition. 39-1-113(1.7), C.R.S. 94cc4c /3 r G' o r :'[O4ai , /La "l�`:,�� HOECNEL'5-Cemar.CO-38BP//Le IT I, (� L\ OO'6 Complete Either Section I or Section II RESG_ JTION OF COUNTY COMMISSIONI I Section 1: In accordance with 39-1-113(1.5) C.R.S., the commissioners of County authorize the assessor to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property. County Commission Resolution # The assessor and petitioner mutually agree to an assessed value of $ for $ total tax for the year(s) 19 and an abatement/refund of $ Petitioner's Signature Date Assessor's Signature Date If Section I is not complete and/or if petition is for more than $1,000, Section II must be completed. Section II: Assessors's recommendation: ® approved;❑ approved in part $ ❑ denied for the following reason(s) Staff agrees with the value requested by the agent . B ", A 1 Assessor Dep. sessor WHEREAS, The County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 3rd day of January , A.D. 1994 , at which meeting there were present the following members: Chairman Pro-Tam Dale K. Hall ; Commiccinn erg Genrge R Ranter, Copetanee L. Harbert, and Barbara J. Kirkmeyer notice of such meeting and an opportunity to be present having been given to the taxpayer and the Assessor of said County and said Assessor Warren T.acell being pregenr, and taxpayer Federal Deposit Insurance Corti-. cLo Bridge h Asanriarpg not being present; and (name) WHEREAS, The said County Commissioners have carefully considered the within application, and are fully advised in relation thereto, NOW BE IT RESOLVED, That the Board conrurc with the recommendation of (concurs or does not concur) the assessor and the petition be approved , and an abatement refund be all owed (approved or denied) Om avowed or not be avowed) on an assessed valuation of $ 137.759 for $ 14,618 total tax for the year(s) 1997 . Chair an of Board of unty Commissioners STATE OF COLORADO, 1 ss. County of Weld J I Donald D. Warden ,43stuldinceterixamcbfataaffiado Clerk of the Board of County Commissioners in and for the County of Weld State of Colorado, do hereby certify that the above and foregoing order is truly copied from the records of the proceedings of the Board of County Commissioners for said Weld County, now in my office. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County, at Greeley, CO , this 3rd day of January , A.D 19 i ,u /7 /traiewvvl Clerk to the Board_e_i_ij1 By A__417 Deputy clerk to the Board ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver, Colorad 1991 T ction of the Board of County Commissioners, relative the within petition, is hereby sprrov.r,❑ approved in part $ enied for the following reason(s)rAt- 71-4:1717/ Secretary Property Tax Administrator • 4 April 15, 1992 Ms. Sharlene D. Raat Liquidation Assistant Asset Information Management Federal Deposit Insurance Corporation 707 17 Street, Suite 3300 Denver, Colorado 80202 RE: Greeley Office Building; Lamis Number 003564611 Dear Ms. Raat: As requested, I have prepared four copies (one unbound) of an appraisal of the Greeley Office Building located at 710 11th Avenue, Greeley, Colorado. A copy of the engagement letter is included as Exhibit A, along with the FDIC Uniform Appraisal Instructions to Appraisers and Environmental Risk Checklist. The appraisal contains a total of 98 pages and is subject to the assumptions and limiting conditions set forth on pages 96 and 97. Property rights appraised are both fee simple and leasehold interests in the property. Date of value is April 15, 1992, the date of last inspection. The purpose of the appraisal is to estimate Market Value, which is defined on page 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 con- clusions. It is brought to the reader's attention that 1989 and 1990 real estate taxes are delinquent, along with the payment of a special improvement district assessment. County records indicate that $123,837.68 is required to redeem the subject property through April 30, 1992. 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 94O040 h - Ms. Sharlene D. Raat Page 2 April 15, 1992 Based on the inspection of the property and the investigation and analysis undertaken, I estimate the Market Value of the subject property, as of April 15, 1992, subject to payment of the delinquent taxes, interest, and penalties, to be as follows: SEVEN HUNDRED TWENTY-FIVE THOUSAND AND NO/100 DOLLARS ($725,000.00) Respectfully submitted, Sue Anne Foster, MAI, RM 940040 F if ii^ SUMMARY OF SALIENT FACTS AND CONCLUSIONS h Property Description: Two and one-half story, plus garden level basement, office building that is listed in the National Register of Historic Places. Originally a school, the building was renovated in 1983 for office use. Location: 710 11th Avenue, Greeley, CO. l Property Rights Appraised: Undivided one-half fee simple interest and all long-term leasehold interest Ownership: Back to School, Ltd., a Colorado limited partnership, has fee title to an undivided one-half interest and title to the l leasehold estate. (Note: Fee title to the remaining undivided one-half fee simple interest is vested in the City of Greeley, Colorado, a Municipal Corporation.) Zoning: C-4 (Commercial) Highest and Best Use: As improved Land Area: 50,381 square feet Improvements: .MiliiiiirnalinentalgaiiiMMbrass I1sab1 RE atiltditI Area Aria Sq. Ft. Above Grade 34,195 20,436 Sq. Ft. of Garden Level Bsm't 14,779 4,861 Total 48,974 25,297 *Defined as space the tenant actually occupies Date of Value: April 15, 1992 Date of Report: April 15, 1992 Estimated Marketing Time: Two years Estimated Land Value: $175,000 Value Indications Cost Approach: $1,595,000 Sales Comparison Approach: $810,000 Income Approach: $635,000 Market Value Estimate "As Is": $725,000, subject to payment of delinquent taxes, interest and penalties totaling $123,837.68. FOSTER VALUATION COMPANY ( - 1 - 9400` 0 IDENTIFICATION OF THE PROPERTY The property being appraised is a 48,974 square foot, multi-tenant, office complex containing 25,297 square feet of usable area. It is a two and one-half story, solid masonry building situated in the northeast quadrant of the intersection of I I th Avenue and 8th Street. Property address is 710 11th Avenue, Greeley, Colorado. The property is further identified by the Weld County assessor's office as Parcel Number 0961-05-3-17-006. LEGAL DESCRIPTION The subject property is legally described as follows: An undivided one-half fee simple interest and all leasehold interest as created by instrument recorded August 26, 1981, in Book 945 under Reception No. 1867449, Weld County Records, in and to the West One-Half (W 1/2) of Block Forty-Six (46), City of Greeley, Weld County, Colorado. \` FOSTER VALUATION COMPANY - P2 - 9400'19 RECONCILIATION AND MARKET 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 $1,595,000 SALES COMPARISON APPROACH $810,000 INCOME APPROACH $635,000 The Cost Approach is of limited use in this appraisal. The depreciation that has accrued to the structure is difficult to estimate because (1) the improvements have been renovated and (2) they do not represent the highest and best use of the land. As a result, in this report the Cost Approach is not a particularly effective method for estimating market value. The estimate of functional obsolescence resulting from the subject's lack of efficiency is the most useful information to be obtained from the Cost Approach. The severity of the problem is highlighted. Given sufficient market data, the Sales Comparison Approach tends to be a good reflection of the marketplace. In this report, however, it is weakened by lack of highly comparable sales and differences between complexes. The Income Approach was estimated by three different techniques. Reliable rental and expense data were used, and the direct capitalization rate and discount rate were derived from sale properties sharing similar investment characteristics. The greatest uncertainty relating to this approach pertains to the stabilized vacancy factor selected. Since the building is not currently estimated to be at stabilized occupancy due to a poor leasing program, the stabilized vacancy rate selected is based to a large degree on judgment. This weakens the Income Approach to some degree. FOSTER VALUATION COMPANY - 92 - 94OO4O 6 CERTIFICATION OF VALUE I certify that, to the best of my knowledge and belief,... 1. The statements of fact contained in this report are true and correct and no important facts have been withheld or overlooked, subject to the stated assumptions and limiting conditions contained in this report. 2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, unbiased professional analyses, opinions, and conclusions. 3. I have no undisclosed present or contemplated future interest in the property that is the subject of this report. Further, I have no personal interest or bias with respect to the subject matter of this appraisal report or the parties involved. 4. My compensation is not contingent upon the reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event. Furthermore, the appraisal assignment was not based on a requested minimum valuation, a specific valuation, or the approval of a loan. 5. My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. Additionally, it has been prepared in conformity with the Code of Professional Ethics and the Standards of Professional Practice of the Appraisal Institute. 6. The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. 7. As of the date of this report, I have completed the requirements of the continuing education program of the Appraisal Institute. 8. I have made a personal inspection of the property that is the subject of this report. 9. No one provided significant professional assistance to the person signing this report. I have formed an opinion that the Market Value of the fee simple estate in the subject property, as of April 15, 1992, is estimated to be $725,000.00, subject to the payment of delinquent taxes. April 15. 1992 Date Sue Anne Foster, MAI, RM FOSTER VALUATION COMPANY - 95 - 9'100 0 AUTHORIZATION Tn APPEAR BEFORE THE WELD COL Y ASSESSOR, _ WELD COUNTY BOARD OF EQUALIZATION THE COLORADO BOARD OF ASSESSMENT APPEALS AND ALL COLORADO STATE COURTS Property ON BEHALF OF THE OWNER OF RECORD OF REAL PROPERTY Tax BRIDGE IIIII MI Services & ASSOCIATES 216 Sixteenth Street Mall ■ Suite 950 ■ Denver,Colorado 80202-5123 (303)573-7000 ■ FAX: (303)573-7050 ■ (8(X))842-2335 I, Federal Deposit Insurance Corporation , owner and/or agent of the owner of real property ( "the Property" ) located at 710 11th Ave. Greeley CO and described more specifically as Schedule No. (s) 6768386 or *see belowdo hereby authorize Bridge & Associates to represent my interests and to appear on my behalf before the Weld County Assessor, the Weld County Board of Equalization, the Colorado Board of Assessment Appeals and all Colorado state courts for purposes which arise from any matter(s) concerning the valuation and taxation of the Property for tax years 1993 and for all previous years as allowed by applicable Colorado law and the rules and regulations of the above-referenced entitites . I further authorize Bridge & Associates to appear as a witness at all formal or informal hearings of the above-referenced entities and to testify as to the valuation of the Property and to the accuracy of any factual documentation submitted on my behalf in connection with the Property. The undersigned requests that copies of all decisions from the Weld County Assessor, the Weld County Board of Equalization, and the Colorado Board of Assessment Appeals be mailed to: Bridge & Associates, 216 16th St. , Suite 950, Denver, CO 80202-5123 . Further, the undersigned expressly revokes all previous authorizations relating to the Property and the subject matters referenced herein. This authorization shall remain in effect until this authorization is terminated in a written instrument executed by the undersigned. Dated this 2-1 day of , 1993 . *Schedule# 096105317006 Federal Deposit Insurance Corporation (Company) By: tee Title. ..5ec '1 -• ch , -C Phone: ( 3a3) 29Th 35/:}- STATE OF COLORADO ) SS COUNTY OF Swo to and subscribes before me this c2 7 day of /9,2Q_I , 1993 by ness my hand a €'ficial seal. / My Commission expires ,?j - /9 - 9 V Notary Public Address : 7d 7 1 7-04 Si-. ,n LA_<.-r CCJ',1,Fi ■ Nationwide Property'Pax Services ■ M 9400'8-9 i� p Property BRIDGE Ill Tax Services & ASSOCIATES 216 Sixteenth Street Mall ■ Suite 950 IN Denver,Colorado 80202-5123 (303)573-7000 ■ FAX: (303)573-7050 ■ (800) 842-2335 December 7, 1993 Attn: Marty or Cindy Weld County Assessor's Office 1400 North 17th Avenue Greeley, CO 80631 To Whom It May Concern: We are filing the following abatement petition. Name Schedule No. Property Address For Tax Year(s) Federal Deposit Insurance Corp. 6768386 or 710 11th Avenue, Greeley CO '92 096105317006 Sincerely, . Greg.Evans Bridge& Associates GE/wd Enclosures WELD COUNTY ASSESSOR of -,1w , c uti: u91993ii GREELer,COW, ■ Nationwide Property Tax Services ■ p !� (� 9400' 0 tii?:11 .4111/4 CLERK TO THE BOARD P.O.BOX 768 WI ' GREELEY,COLORADO 80832 C. (303)368-1000 EXT.1226 P COLORADO December 16, 1993 Federal Deposit Insurance Corporation c/o Dan George Bridge & Associates 216 16th Street #950 Denver, CO 80202 RE: SCHEDULE NUMBER 6768386 or 096105317006 Dear Property Owner: This is to advise you that the Board of Weld County Commissioners will hear your petition for tax abatement or refund on the property described as: 710 11th Avenue, Greeley, CO. The meeting is scheduled for Monday, January 3, 1994, at 9:00 a.m. at which time you may be heard. The Assessor is recommending that the Board approve your petition. The meeting will be held in the Chambers of the Board, Weld County Centennial Center, First Floor, 915 10th Street, Greeley, Colorado, at the above specified time. If you have any questions concerning this matter, please do not hesitate to contact this office. Si nly, ith Weld County Clerk er/ to the Board By: L alet. I/i'!/G �1� Deputy Clerk to the B rd XC: Assessor - W. Lasell County Attorney ; 400'10 Hello