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HomeMy WebLinkAbout931633.tiff 15-OPT ^" PRESCRIBED BY THE PROPERTY TAX ADMINISTRATOR FORM 920 1/66-6(90 ` M-ION FOR ABATEMENT OR REFUND OF TAXES-1 IOECKEL CO., DENVER 36312 Petitioners: Use this side only. Colorado, December 28 , 19 92 .-Gr-eel-i-ey City or Town ij To The Honorable Board of County Commissioners of Weld County Gentlemen: iff.rentaiiiedfley National Bank c/o Banc One of Colorado Corp. whose mailing address is- 1125 17th Street, Suite 1 500 Denver CO 80202 City or Town State Zip Code SCHEDULE NUMBER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL 0959-12-1 -04-003 SITUS 2600 West 10th Street Greeley, CO 80631 respectfully iequests that the taxes assessed against the above property for the years A. D. 19 90 , , are erroneous, illegal, or due to error in valuation for the following reasons: ( ompletely describe the circumstances surrounding the incorrect value or tax.) Inconsistent use of the income approach to value. Questionable recognition of both economic and functional obsolesence in application of the cost approach to value. 1990 19 Value Tax Value Tax Orig. 111 , 940 9, 954 Abate. 48,.1.34 4.,2a0 Bal. 63, 806 5, 674 The taxes (have) (have not) been paid. Wherefore your petitioner prays that the taxes may be abated or refunded in the sum of $-44280 plus interest I declare, under penalty of perjury in the second degree that this petition, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information and belief is true, correct and complete. Banc One of Colorado Corp. FMB ner 10S-4k> 1 `1 " By William A. McLain, P.C. 1;_ i 1 I Ill I Agent x 7 U c/o TaX Profile Services /" DECL 2 > :- .<;c- (jl 1123 Auraria Pkwy. , Suite G100 GREELEY,COLO. Address-Denve �r C13 80-2O4 931 633 4il',r),Q (n RESOLUTION OF COUNTY COMMISSIONERS WHEREAS, The County Commissioners of....Feld County, State of Colorado, at a duly and lawfully called regular meeting held on the 29.th day of March , A.D. 1993 , at which meeting there were present the following members:.Cb ai.xman..Cons tance..Lt....Harb e rt...and..C.ommission ers..George...Baxter,.-bale-.Hall, and Barbara. Kirkmay.e.r....with..C.amtu1 s-aioner..B.ill..h'.e.hster...abstaining.; notice of such meeting and an opportunity to Wae rren Lasellnt g been being presentven to he and payer and taxpayer the Assessor of said County and said Assessor.... (name) represented by Jeffrey Monroe of urr1 �51Feg'eh`f, vid (name) Tax Profile Services being present, and WHEREAS, The said County Commissioners have carefully considered the within applica- tion, and are fully advised in relation thereto, concurs with the recommendation of NOW BE IT RESOLVED, That the Board (concurs or does not concur) the assessor and the petition be denied... and an abatement/refund-.not--be•--allowed (approved or denied) (be allowed or not be allowed) on an assessed valuation of$._48,.)_3.4 for $ 4 !J_A-0. ' total taxfor th��gG 6/ .. ... .. . . 2 Chairman of Board of County Commissioners. STATE OF COLORADO, (ss. County of Weld aunlStcCieaarcE €iniR Clerk I, .Ronald..]) Warden 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 m hand and affixe the seal of said County, at Greeley., Colorado , this 29th of. .. ax. .. .. G ...••�J A. D. 1993...... ti CCU/!% j County Clerk./By/f6 4..:�.�. ..... & DAputy. ACTION OF THE PROPERTY TAX ADMINISTRATOR Arty. Denver, Colorado, , 19 The action of the Board of County Commissioners, relative denied for the following tot within reason(s) petition, ihereby ❑ approved; O approved in part $ ATTEST: Secretary. Property Tax Administrator. N 4-- C O 5.. 4-) O = t 3 tn > .C O .C a, r V 4— 4— L O O a) WI CL) C) .C .O U O ^ C C 4-) O ur N C C O O 4— """" N I a) -p 'O O, to 00 ti 4. a y 4.i C S. C) r C - •� 'O > a3 4- 4-' .C \ to 2 ?.`•p; wp Q4° i O w a) a) a) +) n5 ��� y w eg a `�' u LLff 0 O Y C S- Y t it a in v S- S- C _ ^ a a"' 10.. % A l u -C p -O r a co O a) O ` "� N Y w u �y i a )" [ °w CU CVI o c � Hi, -L C 1 Ea z a m a, aNi 4-- ° a qt •o C) � Al O. 1 cu ? g3 0 O w yal Q O c y . +> r aa)i 32 , to 2 e1 S . .+ Lt., C 4 a n � •`�� c e . Y td O <d N a) to N d C +' •r- d"' Y 0. O 2 O W y o 0 r Ce = - Na a� -} le ,Qb Q. i a ate+ i+ CL +, OM •P O i U �, q ,0 p, x 0 .C b '� tad ❑ j > U a) i O-4- .a @ " a P •S o AO u cn Z Z 3 v o 'o m om ns �s. b ro a) o d w }°j F �,—y Au �lP+T hi mcu a c a t~Yd B dC VI V > 4-t i Q O Ni, y O qD p .-, O .p E 0. N A (: N S- S- a) a) 7 •r- R :` (�. . a Q W g O X. 4. c N O of b chi 7 O t O C i-t n �y� h Q ❑�❑ �H- O 4- s +• 4-- ti , c..TIR ?^ c E 5 t ii U 0. to n STATEMENT OF AGENCY Property Owner, BANC ONE OF COLORADO CORP. (holding company for the properties on the attached exhibit) , hereby appoints Tax Profile Services, Inc. (hereinafter TPS ) as Property Owner's representative in connection with the valuations for assessment of Property Owner's real and/or personal property which is identified as (see attached exhibit) and which is contained on property tax schedule numbers (see attached exhibit) for (various) County, Colorado for the year 19 ,1991,1992,1993,1994 for taxes payable in 1991, 1992, 1993, 1994 , 1995. TPS shall have full authority to review all applicable records relating to the valuation for assessment of such property; to negotiate the valuation for assessment of such property with the county assessor, with any representative of the assessor's office, or with the county, at amount which TPS deems appropriate in the circumstances; and to pursue any statutory remedies which client may possess before the county assessor, County Board of Equalization, Board of Assessment Appeals, District Court, Appellate Courts, or in binding arbitration in the Property Owner's name and in Property Owner's behalf THIS STATEMENT OF AGENCY SHALL REMAIN IN EFFECT UNTIL REVOKED IN WRITING BY PROPERTY OWNER. SIGNATURE(S) OF PROPERTY OWNER 7/2 Q William A. McLain (# 6941) Attorney for Property Owner • 931633 AFFILIATED BANKSHARES OF COLORADO PROPERTY ADDRESS COUNTY SCHEDULE NUMBER 1 5500 W. ALAMEDA AVE JEFF. CO. 060669 LAKEWOOD, CO 80226 2 333 W. HAMPDEN AVE. ARAPAHOE 1971-34-3-0-73 ENGLEWOOD, CO 80110 3 5734 S. PRINCE ST. ARAPAHOE 2077-16-3-16-018 LITTLETON, CO 80120 4 2696 S. COLORADO BLVD. DENVER 2A-06303-01-013 DENVER, CO 80222 5 2500 ARAPAHOE AVE. BOULDER 235 BOULDER, CO 80302 6 1800 BROADWAY BOULDER 9262 BOULDER, CO 80302 7 200 N. PUBLIC ROAD BOULDER 20952 LAFAYETTE, CO 80026 8 833 MAIN STREET BOULDER 19393 LOUISVILLE, CO 80027 9 603 S. BROADWAY BOULDER 12918 BOULDER, CO 80307 10 2000 S. COLLEGE AVE. LARIMER 666351 FT. COLLINS, CO 80525 11 200 EAST 7TH STREET LARIMER 444766 LOVELAND, CO 80537 12 1905 WEST EISENHOWER BLVD LARIMER 369004 LOVELAND, CO 80537 13 119 FIRST STREET 0707-12-3-09-013 AULT, CO 80610 14 1 AFFL. NAT'L BANK PLAZA WELD 961-05-3-15-022 822 SEVENTH ST. GREELEY, CO 80631 15 HILLSIDE MALL WELD 961-17-3-18-007 2600 11TH AVE. 961-17-3-18-009 GREELEY, CO 80631 931633 16 2600 W. 10TH ST. WELD 0959-12-1-04-003 GREELEY. CO 80631 17 4190 AUSTIN BLUFFS PKWY EL PASO 6326-21-6-029 COLORADO SPRINGS, CO 80918 18 30 E. PIKES PEAK AVE. EL PASO 64073-19-011 COLO. SPRINGS, CO 80903 19 UPTOWN FACILITY EL PASO 64181-17-019 BOULDER & TEJON COLO. SPRINGS, CO 80903 20 814 MANITOU AVE. EL PASO 74053-43-002 MANITOU SPRINGS, CO 80829 21 294 S. WORTH STREET 4857-33305006 CENTER, CO 81125 22 SAGUACHE SATELLITE OFFICE SAGUACHE 4487-72-29002 400 FOURTH STREET SAGUACHE, CO 81149 23 139 E. VICTORY WAY MOFFAT 08-065736431007 CRAIG, CO 81625 24 402 MAIN ST. DELTA 345713441009 DELTA, CO 81416 25 141 N. PARK SQUARE MESA 2697-172-13-018 FRUITA, CO 81521 26 900 S. TOWNSEND MONTROSE 3767-342-24-004 MONTROSE, CO 81401 27 146 G STREET CHAFFEE 3681324-20367 SALIDA, CO 81201 28 445 E. 124TH AVE. ADAMS 1573-34-0-09-026 THORNTON, CO 80241 29 8461 DELAWARE ST. ADAMS 1719-27-2-00-015 THORNTON, CO 80221-4821 531633 I TAX PROFILE SERVICES, INC. NARRATIVE REPORT x31633 . Trir'a CLERK TO THE BOARD P.O.BOX 758 WliDc GREELEY,COLORADO 8063 COLORADO February 12, 1993 National Bank of Greeley Greeley National Bank West Greeley National Bank Affiliated National Bank c/o Banc One of Colorado Corporation 1125 17th Street, Suite 1500 Denver, Colorado 80202 RE: SCHEDULE NUMBERS 961-17-3-18-007 and 009, 961-05-3-15-022, 0959-12-1-04-003, and 0707-12-3-09-013 Dear Property Owner: This is to advise you that the Board of Weld County Commissioners will hear your petitions for tax abatement or refund on the property described as: SITUS Hillside Mall 2600 11th Avenue, Greeley, CO 80631; SITUS 7th St. and 9th Ave. , Downtown, Greeley; SITUS 2600 West 10th Street, Greeley, CO 80631; and Situs 119 Fist Street, Ault, CO 80610. The meeting is scheduled for Monday, February 22, 1993 at 9:00 a.m. at which time you may be heard. The Assessor is recommending that the Board DENY your petitions. 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. Sincerely, Donald D. Warden, Weld County Clerk yt�o the n Board BY:5ilaD kj 1 YJj Deputy C rk to the Board XC: Assessor - W. Lasell County Attorney Tax Profile Services 931633 Banc One - West Greeley Schedule $ 0959-12-1-04-003 2600 West 10th Street Several factors have contributed to the decline in value regarding the bank properties located in Weld County. The first and most influential factor is the economic obsolescence attributable to the entire State of Colorado during the economic downswing of the late 1980's. Economic Obsolescence is defined as: External obsolescence, the diminished utility of a structure due to negative influences from outside the site, is incurable on (sic) part of the owner, landlord, or tenant. The total value loss due to external obsolescence must be allocated between the land and the improvements. External obsolescence can be caused by a variety of factors - e.g. , neighborhood decline; the property's location in a community, state, or region, or market conditions. An estimate of external obsolescence should be based on thorough neighborhood or district analysis.' Our analysis of the banking industry throughout State of Colorado reflects a tendency to overvalue bank facilities, primarily caused by the incorrect utilization of the cost approach to value. Almost all county assessors place their prime reliance on this approach. Without correcting this approach in recognizing functional obsolescence (both curable and incurable) , and external obsolescence, bank properties experience an overvaluation of 40% on average. The Weld County Assessor has recognized that the cost approach to value would need considerable adjustments in the form of depreciation that would render this approach unreliable. The Assessors office as well as the petitioners representatives have placed the income approach to value as the best indicator of true market value. The market approach was used as a measure to support the value conclusion. Cost Approach: $501,840 Income Approach: $201,857 Market Approach: $159,655 Value Conclusion: $201,857 'The Appraisal of Real Estate, American Institute of Real' Estate Appraisers, Ninth Edition, p.395 911633 SUMMARY OF FACTS AND CONCLUSIONS LOCATION: 2600 West 10th Street, Greeley, CO 80631 SITE DESCRIPTION: Commercial land SE of West 10th Street and 26th Avenue 81,783 m/1 suppoerts 4315 s.f. commercial/bank building ZONING: Commercial IMPROVEMENT DESCRIPTION: Commercial Building Occupancy Bank 4315 s.f. of first floor ASSESSOR'S PARCEL NUMBERS 0959-12-1-04-003 1990 REAL ESTATE TAXES: $9,954 HIGHEST AND BEST USE: As Appraised, Commercial Bank PROPERTY RIGHTS APPRAISED: Fee Simple EFFECTIVE DATE APPRAISED: 30 June, 1988 POTENTIAL GROSS INCOME: $43 , 150.00 STABILIZED VACANCY RATE: Appraised and Economic Vacancy ESTIMATED OPERATING EXPENSES: 35% Expense to Income OVERALL CAPITALIZATION RATE: 13 . 2% MARKETING TIME: 2 to 3 years MARKET VALUE "As Is": $201,857 9^1633 TAX PROFILE SERVICES, INC. GENERAL INFORMATION Introduction As described in this report, an appraisal was made of certain real estate identified to us as the property of Banc One Colorado Corp. , located in various cities in Colorado. This appraisal was made to express opinions as of June 30, 1988 , of the market values of the various interests held in the real estate as if offered for sale in the open market and the value in use of each property. We understand these opinions of value are to be used for the purpose of assessing Ad Valorem Taxation. It is entirely inappropriate to use this appraisal for financing or any other noninternal purpose. Market Value is defined as the most probable price in cash, terms equivalent to cash, or in other precisely revealed terms, for which the appraised property will sell in a competitive market under all conditions requisite to fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self-interest, and assuming that neither is under undue duress . For properties held in fee simple interest, the land, land improvements and buildings were valued as if offered in the open market for a reasonable time in which to find a buyer. We have assumed the properties to be available for development to their highest and best use, free and clear of all liens and encumbrances. Value in Use is defined as value concept which is based upon the productivity of an economic good to its owner-user. Value in use may be a valid substitute for market value when the current use is so specialized that it has no demonstrated market and when the use is economic and likely to continue. Value in use is interpreted to be synonymous with Tax Profile Services, Inc. 's definition of Fair Market Value - Continued Use. Fair Market Value is defined as the estimated amount at which the property might be expected to exchange between a willing buyer and a willing seller, neither being under compulsion, each having reasonable knowledge of all relevant facts, with equity to both. The continued use premise assumes that buyer and seller contemplate retention of the facilities at their present location for continuation of the current operations. This opinion of fair market value is not intended to represent the amount that might be realized from piecemeal disposition of the property in the marketplace or from some other use of the property. We did investigate all financial information relative to the subject properties. In our opinion of fair market value under conditions of continued use, we assumed that prospective earnings would provide fair returns on the fair market values of the properties included in the appraisal. We did not test the adequacy of the earnings to justify an investment in the assets at the appraised amount. 911633 TAX PROFILE SERVICES, INC. Fee Simple Interest is defined as an absolute fee, free of limitations to any particular class of heirs or restrictions, but subject to the limitations of eminent domain, escheat, police power, and taxation. Leased Fee Estate (Interest) is defined as an ownership interest held by a landlord with the right of use and occupancy conveyed by lease to others. It usually consists of the right to receive the contract rent provided by the lease, the reversion of the real estate at the end of the lease, plus any other benefits, but minus any penalties according to the provisions of the lease. Leasehold Estate (Interest) is defined as the right to use and occupy real estate for a stated term and under certain conditions as conveyed by lease (the value of which arises from the margin of the economic productivity of the property as measured by the difference between economic and contractual rents) . We appraised only the real estate, including land, land improvements, buildings and fixed building service equipment. For value in use, we have included teller counters, drive-thru windows, pneumatic tube systems, safe-deposit boxes, and vaults and vault doors. The appraisal investigation included a personal inspection of each property. Banc One Colorado Corp. , will be referred to hereafter in this report as "Bank One" or "the company" . 321633 TAX PROFILE SERVICES, INC. At the request of the client, the content of this appraisal report has been limited to that data presented herein. As such, it represents something less than a full and complete appraisal report. However, the substance of the appraisal investigation meets all of the requirements of a full and complete appraisal assignment and a complete record of all analyses and conclusions leading to the opinions of value stated herein has been retained in the appraisers; files. Testimony or attendance in court or at any other hearing is not required by reason of this appraisal unless arrangements are previously made within a reasonable time in advance therefor. Possession of this report or any copy thereof does not carry with it the right of publication. No portion of this report (especially any conclusion to use, the identity of the appraiser or the firm with which he/she is connected, or any reference to the American Institute of Real Estate Appraisers, the Society of Real Estate Appraisers, or the designations awarded by these organizations) shall be disseminated to the public through prospectus, advertising, public relations, news , or any other means of communication without the written consent and approval of Tax Profile Services, Inc. . For some locations, the valuation herein reported relates only to a fractional interest in the real estate involved, and the value of this fractional interest plus the value of all other fractional interests may or may not equal the value of the entire fee simple estate considered as a whole. The fractional interests herein appraised relates to the leased fee estate and the leasehold interest. 931633 BANKS VALUATION METHOD INCOME APPROACH The rental rates for banks were developed by utilizing bank rental data with or without office space (office space of 10,000 square feet and greater) . MARKET RENT To estimate market rent for bank/office buildings in the Metro Denver area, a rent survey was undertaken. These comparables have a rental range from $4 . 38 to $11 . 54 per square foot, depending on visibility, access, condition, and functional utility. Please see "Rent Survey" chart. The comparison of rentals in the appraisal process requires great care in the analysis. The data can provide strong insight into rental value disparities relative to access and visibility. The data can also be used to analyze the similarity and differences in building sizes, age, quality, and overall condition. The median lease of $8.50 was indicated by the "Rental Chart" . The mode of $9 . 00 was selected to represent both small and large bank buildings. The mean or average of all rental rates was $8. 36, which we believe to be an accurate representation of the rental rates in the Metro Denver market. Furthermore , agents and property managers indicate that location, high visibility and the ease of access were primary factors which dictate higher lease rates and occupancy levels of bank building space, when compared to use as general office space. VACANCY Single tenant rental information suggest stabilized occupancy in the 75% to 100% range. With the specialized "bank use" , a higher occupancy rate appears justified. We conclude that an occupancy �1 rate of 90% to 95% is a reasonable estimate of bank buildings or 43 6 "single tenant" occupancy levels. Therefore, over the typi59.1_1 investor holding period of the property, a vacancy rate of 4 is anticipated for the subject property's rentable space. This estimate is based on market buyer's anticipations and due to the longer term lease structure of bank tenants. Valuation Method - Banks 1 931633 EXPENSES Expenses were estimated similarly with general office buildings. Bank property expenses are generally higher due to increased repair/maintenance, utility costs, reserves/replacement, and 24 hour security. Office buildings in Metro Denver are commonly expensed at 35% of income. Due to the increased cost considerations a reasonable estimate of 40% of income appears justified. Management fees will range from 3% to 5% at local management companies, depending on the size and marketing structure of each individual property. Reserves and replacements is an expense for the normal replacement of short lived items, such as; floor covering, fixtures, painting, roofing, equipment, and preparing units for new tenant occupancy. The quality of a replacement program often influences the property's value and market appeal. These items are exposed to heavy use and must be replaced at regular intervals. It is necessary to project this charge in an operating expense to accurately reflect the property's operating cost. Valuation Method - Banks 2 931633 ,NK RENT SURVEY NAME/LOCATION SURVEY DATES BUILDING $ RENT AREA SQ. FT. • FIRST NATIONAL BANK MARCH 1990 7 .852 $10. 39 JEFFERSON COUNTY CENTRAL BANK JUNE 1990 21,592 $9 .45 JEFFERSON COUNTY CITYWIDE BANK JUNE 1990 4 , 699 $7. 00 JEFFERSON COUNTY $8. 00 $8 .50 CAPITOL FEDERAL BANK MARCH 1991 4 ,800 $6. 07 JEFFERSON COUNTY CAPITOL FEDERAL BANK MARCH 1991 5,100 $9 . 48 JEFFERSON COUNTY CREDIT UNION JUNE 1991 44 , 368 $4. 38 JEFFERSON COUNTY CAPITOL FEDERAL BANK MARCH 1991 1, 980 $8.51 JEFFERSON COUNTY COLO. NATIONAL BANK JUNE 1991 10,262 $11.54 JEFFERSON COUNTY COLO. NATIONAL BANK JUNE 1991 8,792 $10.65 JEFFERSON COUNTY INDUSTRIAL BANK JUNE 1991 6,232 $5. 61 JEFFERSON COUNTY COLUMBIA SAVINGS JULY 1991 4 , 800 $7. 94 JEFFERSON COUNTY BANK WESTERN JUNE 1990 11, 592 $6.97 ARAPAHOE COUNTY CONFIDENTIAL MARCH 1991 2 ,200 $9.00 SOUTH DENVER, CO CONFIDENTIAL MARCH 1991 3 ,172 $8.42 EAST DENVER, CO 931633 BANK WESTERN JUNE 1990 3 , 276 $7. 25 BEAR VALLEY BANK WESTERN JUNE 1990 7,420 $9.78 BOULDER GUNBARREL/ / � 9E .4te .Scw r ma.Ct'.e. R.ew�j er le Mint5 U 5. 4Zt.c c ,—.o 144 °gale'eK ate e yet. ' 7-Mg jean .., '*t." c+tuKy eLl frald," BANK WESTERN JNE 1990 20, 060 $9. ENGLEWOOD BANK WESTERM JUNE 1990 3 ,867 $7.50 PUEBLO MALL BANK WESTERN JUNE 1990 6, 000 $7.50 PUEBLO SUNSET BANK WESTERN JUNE 1990 16, 391 $10.89 U. HILLS, DENVER MEAN $8. 36 MEDIAN $8.50 MODE $9-i'00 7SO 931633 4 TAX PROFILE SERVICES, INC. Highest and Best Use In the Appraisal of Real Estate, Ninth Edition (page 42) , Highest and Best Use is defined as "the reasonably probable and legal use of vacant land or an improved property, which is physically possible, appropriately supported, financially feasible, and results in the highest value. " It may also be defined as that legal use which will produce the highest present value to the property as a whole, or the highest and most profitable continuous use for which the property is adapted and needed, or likely to be in demand in the reasonably near future. Four stages are included in the analysis of highest and best use: Possible Use Determine the physically possible uses for the site Permissible Use Determine which uses are legally permitted for the site Feasible Use Determine which possible and permissible uses will produce a net return to the site Most Profitable Use Determine which feasible use is the most profitable The highest and best use of the land as if vacant and available for development may be different from the highest and best use of the property as improved; this is true when the improvements do not constitute an appropriate use. The existing use will continue unless and until the land value in its highest and best use exceeds the sum of the value of the entire property in its existing use and the cost to remove the improvements. Therefore, our analysis of highest and best use includes consideration of the property under two assumptions: (1) as if vacant and available for development and (2) as presently improved. These two analyses are then correlated into a final estimate of highest and best use. 931633 ' INCOME ANALYSIS In the income capitalization approach to valuation, estimates are made of the potential gross annual income that might be expected from rental of the real estate and of expenses that might be incurred by the owner-lessor. Resulting net income is then capitalized at an appropriate rate to indicate the value of the property as an investment. The capitalization rate, which is market-derived, represents the relationship between net annual income and value. In order to estimate economic rentals for the appraised properties and to project income streams, lease data concerning other properties were investigated. Vacancy and collection allowances and management fees were estimated for each property. Other expenses have been estimated based on past property history, expenses incurred at similar properties, and interviews with real estate brokers, appraisers, and other knowledgeable people in the area. In selecting an overall capitalization rate, consideration was given to first mortgage and equity return requirements, age and condition of the properties, market conditions, and the overall rate as shown in the general real estate market. 931633 SURVEY FOR: WELD COUNTY BOARD OF ASSESSORS PROPERTY OWNER: BANC ONE OF COLORADO CORP ADDRESS: 2600 WEST 10TH TYPE: BANK QUALITY OF CONSTRUCTION: AVERAGE CONDITION: AVERAGE YEAR OF CONSTRUCTION: 1971 BANK NET LEASABLE RENT PER SQUARE FOOT 4, 315 $10. 00 POTENTIAL GROSS INCOME -- ,---- LESS VACANCY $43 ,150 5% EFFECTIVE GROSS INCOME $40,993 LESS EXPENSES* 35% NET OPERATING INCOME $26, 645 OVERALL CAP RATE 13 . 2% ESTIMATE OF VALUE $201 , 857 TOTAL ESTIMATE OF VALUE $201, 857 931633 Band of Investment Technique Market information indicates that available funding for properties of like utility to the subject are typically written on a cash sale or merger basis, therefore market interest rates for the base period must be used to determine the capitalization rate. As of June 30 , 1988 the prime interest rate was 9.5%, including 1. 5% for a conservative increase to market rates, yields an 11% cost of funding. Typical loans written during this period on typical propertes were at a 70% loan to value ratio. This scenario yields a mortgage constant of .1166 assuming a 25 year amortization period at 11%. The equity dividend rate has been estimated at 10%. The Band of Investment Technique is developed as presented below: .70 (Mortgage Ratio) x .1166 (Mortgage Constant) _ .08162 . 30 (Equity Ratio) x . 10 (Equity Dividend Rate) = .03000 Ad Valorem Taxes = .02000 Indicated Capitalization Rate = . 13162 Rounded To: 13 . 2% Due to the mill levy being 104 mills, the ad valorem must be added onto the capitalization rate calculation as it is not being deducted as an expense on the attached income approach. • 331630 COST ANALYSIS In the cost approach to valuation, an estimate is made of the current cost of replacement or reproduction new of the improvements. This amount is then adjusted to reflect depreciation resulting from physical deterioration, wear and tear, and utility, on the basis of personal inspection and comparison with component parts of similar new units. This analysis also recognizes factors of functional and external obsolescence. Cost of Replacement is defined as the estimated cost to construct, at current prices, improvements with utility and/or production capacity equivalent to the improvements being appraised, using modern materials and current standards, design, and layout. This estimated cost assumes construction takes place at one time with current market prices for materials, labor and manufactured equipment, contractors' overhead and profit, and fees, but without provision for overtime, bonuses for labor, and premiums for material or equipment. Fixed items such as pneumatic tube systems and teller counters have been added to this number. Cost of Reproduction New is defined as the estimated cost to construct, at current prices, an exact duplicate, or replica, of all of the improvements being appraised, using the same materials, construction standards, design, layout, and quality of workmanship, and embodying all the subject's deficiencies, superadequacies , and obsolescence. This estimated cost assumes construction takes place at one time with current market prices for materials, labor and manufactured equipment, contractors' overhead and profit, and fees , but without provision for overtime, bonuses for labor, or premiums for material or equipment. Physical deterioration is a form of depreciation and is the loss in value resulting from wear and tear in operation and exposure to the elements. Functional obsolescence is a loss in value caused by factors inherent within a building or building equipment unit, such as charges in construction materials and techniques, which result in excess capital costs in existing facilities, lack of full use of space, and inability to expend or update the property. External obsolescence is an incurable loss in value caused by negative influences outside the property itself, such as general economic conditions, availability of financing, or inharmonious property uses. The adjusted cost indication is then added to the estimated market value of the land. The estimated cost of replacement or reproduction new of the land improvements and buildings was based on data in the Marshall & Swift's Cost Estimator Service, adjusted for costs prevailing in the respective areas. Depreciation is based on the observed ' condition of each facility, with consideration given to the age and economic life of the improvements and market conditions. 931633 COST ESTIMATE FOR: WELD COUNTY COMMISSIONERS PROPERTY OWNER: BANC ONE ADDRESS: 0959-12-1-04-003 SURVEYED BY: JMM/TPS DATE OF SURVEY: DESCRIPTION: OCCUPANCY: BANK FLOOR AREA: 4, 315 Square Feet AVERAGE STORY HEIGHT: 12.0 Feet CLASS: C Masonry EFFECTIVE AGE: 17 Years COST RANK: 2.0 Average CONDITION: 3 .0 Average NUMBER OF STORIES: 1 . 0 COST AS OF: 06/88 EXTERIOR WALL: Brick,Block Back-Up 100% HEATING AND COOLING: Package Heating & Cooling 100% OTHER FEATURES: Bank Equipment UNITS COST TOTAL BASIC STRUCTURE COST: 4 ,315 74 . 37 320, 916 BASEMENT: Storage 4, 315 14.65 63 ,215 BUILDING COST NEW 4, 315 89. 02 384 ,131 EXTRAS: Paving, Asphalt 22 ,282 1.37 30 ,526 REPLACEMENT COST NEW 414, 657 LESS DEPRECIATION: Physical Depreciation <13 .0%> <53,905> Functional Depreciation <10.0%> <41,466> Locational Depreciation <25.0%> <103 , 664> Total Depreciation <48 .0%> <199,035> DEPRECIATED COST 215,622 ROUNDED TO NEAREST $100 215,600 Cost Data by MARSHALL & SWIFT 931633 Breadkdown Method of Esitmating Accrued Depreciation Type Curable Incurable Physical Items of deferred Classified Detererioration maintenance according to short- and long-lived Cost to cure items Functional Physical age-life Obsolescence method A. Deficiency 1 . Cost to cure 1 . Capitalization Requiring over cost if of net income loss 1 . Addition installed new due to deficiency during construction 2. Substitiution or 2. Cost to cure 2 . Capitalization Modernization minus remaing value of net income loss o f existing due to deficiency components B. Superadequacy Not included when Capitalizaiton of base is replacement added costs of cost ownership (taxes, insurance , maintanance , utilities) External Rarely curable on Capitalization of Obsolescence part of owner property' s net income loss due to external obsolescence ; proportionate allocation to improvement 931633 DETERMINING ACCRUED DEPRECIATION Accrued depreciation is the loss from the upper limit of value when new, of property having a limited economic life, according to Property Assessment Valuation, IAAO, 1977, page 157. Its measure is the difference between the current replacement cost new and the present value of the equipment as of the date of the appraisal. The causes of accrued depreciation are divided into three categories. 1. Physical Depreciation (deterioration) a. Wear and tear from use or from the elements. b. Negligent care or inadequate maintenance. c. Damage from moisture, breakage, or fire. 2. Functional Obsolescence a. Poor plan, design, or style. b. Mechanical inadequacy or superadequacy. c. Functional inadequacy or superadequacy due to size, style, or age. d. Technological innovation. e. Changes in manufacturing techniques. f. Changes in consumer tastes . 3 . Economic Obsolescence a. Adverse economic conditions . b. Passage of restrictive legislation. c. Loss of material or labor sources. Physical depreciation and functional obsolescence relate to deficiencies within the property itself. Deficiencies may be classified as either curable or incurable. They are curable if the cost to repair, replace, or correct them is economically feasible. They are incurable if the deficiencies are physically or economically impractical to repair, replace, or correct. Economic obsolescence is due to negative forces outside the property. This type of depreciation is seldom curable and is generally classified as incurable. Losses in value due to functional or economic causes are not related to the actual age of the property but rather to changing market forces that economic life, i.e. its full life after maintenance, rather than the actual physical age of the equipment. Therefore accrued depreciation is based upon economic life rather than physical life. Depreciation, as used in appraisal, differs from depreciation as used in accounting. Accountants are interested in income tax deduction justification or allocation of the investment made in assets to various profit centers. In contrast, the appraiser attempts to estimate the actual value of the asset as of the date of the appraisal. The appraiser's value seldom reflects the depreciation schedules used by accountants for income tax purposes. 931633 The appraiser considers and documents all elements of physical, functional and economic obsolescence as of January 1 each year before placing a value on personal property. MEASURE INCURABLE PHYSICAL DEPRECIATION In order to measure incurable physical depreciation, the assessor determines the total economic life, the effective age, the remaining economic life and the appropriate depreciation amount to apply to the subject property. To make a supportable estimate of incurable physical depreciation, the appraiser first determines the correct total economic life of the equipment being appraised. Total economic life is the total period of time over which it is anticipated that equipment can be profitably used. It is described as the sum of the effective age and the remaining economic life. Total economic life is usually less than the physical life of the property. The Economic Life Guidelines (see Addendum A) are provided to assist in the Estimation of total economic life. Analysis of field data has indicate that the original estimate of economic life should be revised. The data used for this appraisal is defensible, reasonable, and supported by documented evidence. 931633 MARKET DATA ANALYSIS Sales Comparison Approach In the sales comparison approach to valuation, similar properties recently sold or currently offered for sale in the local market are analyzed and compared with the property being appraised. Adjustments are made for differences in such factors as time of sale; location; size, type, age, and condition of the improvements; and prospective use. The approach has its greatest value in appraisal situations involving land or improved properties with common elements and similar amenities. In the absence of sales with sufficient similarity to allow direct comparison, other reasonably comparable improved properties are considered because they provide a range of unit prices within which the current real estate market is operating and within which the appraised property would be expected to sell for whatever use the free market might develop. 931633 USE VALUE The realities of current real estate and mortgage practices not only place emphasis on market value, but also require more frequent consideration of other kinds of value. One of these, use value, is a concept based on the productivity of an economic good. Use value is the value a specific property has for a specific use. Use value focuses on the contributory value of the real estate to the enterprise of which it is a part, without regard to its highest and best use or the monetary amount that might be realized upon its sale. Use value may vary, depending on the managemeny of the property and external conditions effecting that business or industry. For example, a manufactoring plant designed around a particular assembly process may have a "use value" before a major change in assembly technology and another use value afterward. When appraising a type of property that is not commonly exchaged or rented, it may be difficult to determine whether an estimate of market value or use value is appropriate. Such properties, called limited market properties, can cause special problems for appraisers. A limited market property is a property that has relatively few buyers at a particular time. A special use property such as as, auto dealership, theater, bowling alley, and banks are limited market properties that typically appeal to relatively few potnetial purchasers. Many limited-market properties include structures with unique physical design, special construction materials, or layouts that restrict their utility to use for which they were originally built. These properties usually have limited conversion potential and, consequently, are often called special propse or special design properties. Limited market properties may be appraised for market value based on their current use or the most likely alternitive use. Due to the relatively small market and the length market exposure needed to sell such properties, there may be little evidence to support a market value estimate based on their current use. Nonetheless, if a market exsists, the appraiser must search deligently for whatever market value is available. If a property's current use is so specialized that there is no demonstrable market for it, but the use is viable and likely to continue, the appraiser may render an estimate of use value. Such an estimate should not be confused with a market value estimate. However, it is sometimes necessary to estimate market value in these situations for legal purposes, i.e. ad valorum taxes. In these cases, appraisers must comply with the legal requirements, relying on their judgement rather than direct market evidence. 931633 UTILITY Utility is tha ability of a product, service or property to satify a human want, need, or desire. All properties must have utility to tenants, owner-investors, or owner-occupants. Usually, the value of amenities is related to their desirability and utility to the owner-occupant, but their value can also be converted into income in the form of rent. The benefits from income-producing properties can usually be measured in cash flow. The influence of utility on value depends on the characteristics of the property. Size utility, design utility, location utility and other specific forms of utility can significantly influence property value. 931633 PHYSICAL CHARACTERISTICS OF LAND In site description and analysis, an appraiser describes and interprets the value influences of all physical characteristics of the site, including the physical relationship of the improvements to the land and to the neighboring properties. Important physical characteristics include site size and shape, corner influences, plottage, excess land, topography, utility, site improvements, location, and environment. SIZE AND SHAPE A size and shape description includes a site's dimensions, street frontage, width, and depth, and sets forth any advantage or disadvantage caused by these physical characteristics. The effects of the size and shape of a property may effect its "highest and best" use, for development. Often, a site that is larger or smaller than normal will not have the same square foot value as neighboring sites. Size differences can affect value from an ideal or optimum size and frontage-to-depth ratio, an appraiser should recognize value tendencies when appraising sites of unusual size or frontage-to- depth ratios. EXCESS LAND The portion of a property's land area that represents a typical land-to-building ratio with the existing improvements may be considered an economic unit. Excess land, in regard to an improved site, is the surplus land not needed to serve or support the existing improvement. In regard to a vacant site or a site considered as though, excess land is the land not needed to accommodate the site's highest and best use. Such excess land may have its own highest and best use or may allow for future expansion. EXISTING USE The existing use is not the highest and best use of a site provided by the improvement is inconsistent with the changes in neighborhood use patterns, or industry changes. In such cases, the appraiser should apply consistent use criteria when valuing the land and improvements. Highest and best use may indicate multiple uses for a parcel of land or a building. In multiple use situations, the appraiser estimates the contributory value of each use, making sure that the sum of the individual values does not exceed the value of the total property. 931633 TAX PROFILE SERVICES, INC. ASSUMPTIONS AND LIMITING CONDITIONS No responsibility is assumed for matters legal in nature. No investigation has been made of the title to or any liabilities against the properties appraised. The appraisal presumes, unless otherwise noted, that the owner's claim is valid, the property rights are good and marketable, and there are no encumbrances which cannot be cleared through normal processes. To the best of our knowledge, all data set forth in this report are true and accurate. Although gathered from reliable sources, no opinions , or estimates identified as being furnished by others which have been used in formulating this analysis. Land areas and descriptions used in this appraisal were obtained from surveys or public records and have not been verified by legal counsel or a licensed surveyor. No soil analysis or geological studies were ordered or made in conjunction with this report, nor were any water, oil , gas, coal , or other subsurface mineral and use rights or conditions investigated. Substances such as asbestos , urea-formaldehyde foam insulation, other chemicals , toxic wastes, or other potentially hazardous materials could, if present, adversely affect the value of the properties. Unless otherwise stated in this report, the existence of hazardous substances, which may or may not be present on or in the properties, was not considered by the appraiser in the development of the conclusions of value. The stated value estimate is predicated on the assumption that there is no material on or in the properties that would cause such a loss in value. No responsibility is assumed for any such conditions, and the client has been advised that the appraisers are not qualified to detect such substances, quantify the impact on values, or develop the remedial cost. We have made a physical inspection of the properties and noted visible physical defects, if any, in our report. This inspection was made by individuals generally familiar with real estate and building construction. However, these individuals are not architectural or structural engineers who would have detailed knowledge of building design and structural integrity. Accordingly, we do not opine on, nor are we responsible for, the structural integrity of the properties including their conformity to specific governmental code requirements, such as fire, building and safety, earthquake, and occupancy, or any physical defects which were not readily apparent to the appraisers during their inspection. The value or values presented in this report are based upon the premises outlined herein and are valid only for the purpose or purposes stated. 931633 TAX PROFILE SERVICES, INC. CERTIFICATE OF APPRAISER I certify that, to the best of my knowledge and belief: The statements of fact contained in this report are true and correct. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and represent the unbiased professional analyses, opinions, and conclusions of Tax Profile Services, Inc. Tax Profile Services, Inc. , has no present or prospective interest in the property that is the subject of this report, and has no personal interest or bias with respect to the parties involved. The analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Uniform Standards of Professional Appraisal Practice and the Code of Professional Ethics and the Standards of Professional Practice of the American Institute of Real Estate Appraisers. The use of this report is subject to the requirements of the American Institute of Real Estate Appraisers relating to review by its duly authorized representatives. I have made a personal inspection of the property that is the subject of this report. Anyone providing significant professional assistance is identified on the signature page of this report. J_f. r-3 M. Monroe 931633 PIN: 2129386 PARCEL: 0959-12-1-04-003 PROPERTY OWNER: WEST GREELEY NATIONAL BANK ADDRESS: 1001 27 AVENUE, GREELEY OCCUPANCY: BANK QUALITY OF CONSTRUCTION: AVERAGE CONDITION: GOOD YEAR OF CONSTRUCTION: 1971 BANK AREA LEASABLE 4,315 RENT PER S.F. 12.00 POTENTIAL GROSS INCOME 51,780 LESS VACANCY 0% EFFECTIVE GROSS INCOME 51,780 LESS EXPENSES 35% NET OPERATING INCOME 33,657 OVERALL CAP RATE .115 ESTIMATE OF VALUE 292,670 TOTAL ESTIMATE OF VALUE 292,670 292,670/4,315 = $67.83 PSF TYPICAL LAND/BUILDING RATIO 1:4 BLDG SIZE 4315 SF X 4 = 17260 SF LAND NEEDED TOTAL LAND 81,783 SF LAND NEEDED - 17,260 64,523 SF 64,523 SF X 5.00 = 322,615 + CAPITALIZED VALUE 292,670 TOTAL EST. OF VALUE 615,285/LAND 81,783 SF = $7.52 PSF 931633 26-Mar-93 BANK SALES PRICE/ SALE SALE BLDG LAND L/B PRICE/ SF CONSI COUNTY ADDRESS DATE PRICE YOC AREA AREA RATIO SF W/0 LAND CLASS 1 BOULDER 1610 HOVER RD LONGMONT 12/17/91 $850,000 12,015 38265 3.18* 70.74 54.82 C 2 BOULDER 304 2 AV LYONS 1/8/90 $350,000 1983 2,570 31740 12.35 136.19 99.14 S 3 BOULDER 1930 N MAIN ST LONGMONT 1/15/89 $227,500 1976 2,305 25516 11.07 98.70 62.73 D 4 BOULDER 3033 IRIS AV BOULDER 6/28/88 $1,450,000 1976 11,248 91098 8.10 128.91 62.72 C 5 LARIHER 2525 N LINCOLN FT COLLNS 1/87 $214,900 1973 3,340 25700 7.69* 64.34 45.10 D 6 JEFFERSON 7575 W 44 AVE 8/25/89 $550,000 1973 6,625 23800 3.59* 83.02 68.65 C 7 ARAPAHOE 2305 S COLO BLVD 6/30/69 $640,000 1966 8,873 23400 2.64* 72.13 C 8 ARAPAHOE 5050 S FEDERAL BLVD 1/12/90 $1,124,900 1977 10,986 40442 3.68* 102.39 C 9 JEFFERSON 12340 W ALAMEDA PIWY 7/20/90 $1,321,000 1984 15,812 50835 3.21* 83.54 C 10 ARAPAHOE 5050 S BROADWAY 8/22/89 $870,900 1982 10,081 79275 7.86* 86.39 C 11 WELD 1041 MAIN WINDSOR 11/30/90 $492,000 1982 4,363 58370 13.38 112.77 86.01 D 12 WELD 1000 10 ST GREELEY 12/7/87 $1,575,000 1974 17,042 76000 4.46* 92.42 76.81 B 13 WELD 3690 W 10 ST GREELEY 10/28/85 $1,500,000 1981 11,094 142775 12.87 135.21 83.74 C 14 WELD 822 14 ST GREELEY 1/2/91 $625,000 1973 6,180 70785 11.45 101.13 68.77 D 15 WELD 1800 GREELEY MALL 12/12/88 $450,000 1973 6,530 44110 6.75* 68.91 62.16 C 16 WELD 213 1 ST EATON 7/31/91 $90,000 1926 2,080 2250 1.08* 43.27 41.10 C 17 ADAMS 112 HURON ST BRIGHTON 10/89 $909,300 1977 14,528 115062 7.92 62.59 42.79 C 18 ADAMS 8410 UMATILLA ST BRIGHTON 8/89 $746,800 1982 8,326 48858 5.87 89.69 73.53 C AVERAGES 4.41 91.11 67.44 *INCLUDED IN RATIO yh t 931 BANK LEASES BANK NAME & BLDG RENTAL LEASE ADDRESS AREA RATE START 1 CENTRAL BANK 11,094 14.71 NET 11/85 3690 W 10 ST GREELEY 2 UNION COLONY BANK 23,884 10.05 NET 7/86 1701 23 AV GREELEY 3 BANK OF WINDSOR 4,080 15.44 NET 5/85 1041 MAIN ST WINDSOR 4 NORLARCO BANK 4,588 17.00 GROSS UNK 2545 RESEARCH BLVD FT. COLLINS 5 NORWEST BANK 6,500 13.00 NET UNK 6500 JFK PARKWAY FT. COLLINS 6 FT. COLLINS 1ST IN 3,190 11.76 NET UNK 2701 S COLLEGE AV FT.COLLINS 7 VALLEY NAT'L BANK 7,744 13.11 NET UNK 1 VALLEY CENTER LOVELAND 8 NOR COLO S & L 3,200 7.31 NET 1986 3700 W 10 ST (CONVERTED FROM S & L GREELEY TO OFFICE) 931633 IG:. +vrny,Fq31'bk r :L.-C.4 �1'`t?�yK • k. Ox1' • t"�f'4X« Ypwuun"'.S4n�aey, ViF+A3'kL"r)`ulA AWai•' 5 .rye r a'Wpe x 3 � (' S K py J / V A 4 •t o-y <,;+k'�+"," t 4q "4" :YY.. i ' ^ .a{�': • a 'M'.y"lr f ■ d. � - ar .", "'Fib'`' y ', 1 A' �.t7 Z c 2w` A* R .Y- 4 ≥:."RYT t¢, 4 .�fil.h h3 t $.4w4,,„..,4*"tt�; ititt_ ,. +V.�a , 1lp? "_ ;4-1 ..„ Y }y•11 , al• ‘tr 94,M y• ' :.. � 'a , �, T t' 1 t ra aa4��dc. r 4r,-„,t, rc' w '$ t 1W' 1 'cda 4. '' Ga7 'e• f t, � Y a• p •r x a Z� ? �1s9 a:is PFx p ♦ All lif *- 36 r13 S 44 + , f. , 02 ,f df'< 111 Sda OJ, 114-1,' i , /////y�`a� j d .M a • 11 Sy�'r' ,max t x, A 1"��3txi • " A k3 S fit,,i rs, 019 . O1 Lit � i Z' _: , • M1S�f%rT/ � r w+VLL:!'.i' to {� m � ) s1 ogia m -IC"'.. ” M ti t,Ail �y ry t-- -'..1....,:.0 T • • "rr-' C'-,"". .. s r,gyp. ate .. �r .c, L.:3 ' .., S F �y n$4 1 � y ' ��/ r �i , Y7l 'f(L if 1 S,. '.� LAND SALES LEGAL SALE DATE SALE PRICE SIZE PRICE/SF LOCATION SUBJECT: 095912104003 WEST GREELEY BANK, 2600 W 10 ST COMPARABLES: 81,783 095902400001 1 TACO BELL 3501 W 10 ST 12/8/92 752,500 62,742 11.99 GREELEY 096106324004 2 AUTO ZONE 2220 9 ST 06/20/90 285,000 39,962 7.13 GREELEY 095911124014 3 MINI MART 1001 39 AV 12/21/88 318,600 30,000 10.62 GREELEY 095912209017 4 DARE CO 1002 35 AV 09/3/85 207,000 16,512 12.54 GREELEY 095912104016 5 SOUTHLAND 2540 W 10 ST 04/17/84 225,000 22,500 10.00 GREELEY 095901415004 6 WESTWOOD BLDG 2627 W 10 ST 11/22/85 200,000 26,345 7.59 GREELEY 931633 �p�ri•'...:•3,-;',•'%'......l• Y�, �i.,•y:.., ., .l�..' N•,;. :t.i tiip. .i. 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':t;','l?f,t `;�`1• •`4:.1::•••'1:1.•-, :. � �^, }.s y,, � :t Y;•,;• '•':t: .ti 'f ., ..1•:.•:1:•..0._r..� � M1•,S,y`t�r v# ; •,pi.:f{•;%:1 •SiYl :�� k ®�-•..'•':% ..44'•;4:1•11 ;t.• x •Y'i Y^rtet-,...,. nriaiiiiipi 'l 414th •) 0,4 • .':® lr::' 'O-',- ,fi,;r .4..: :etc. :::�k$i; `� !• •01.1,+2; ..•.^N"y(., ♦r 'lt•' i� a' Sz,r';'v.",%'rz 0E ` +y�:3' 'a' o if. t iFTl -' ® t,.•`'+1.: 'r J:1.. tit ti E;+ , ..-�. _ __._ tit ti •�•.y-.�� .. .._ CO 80632 TAX AREA 0600 .089854 8007 DATE LAST ASSESS 04/24/1992 LAST ASSESS LAND 116210 LAST ASSESS BLDGS 28790 TOTAL LAST ASSESS 145000 hx WELD COUNTY ASSESSOR ATIBR250 PROPERTY SUMMARY PIN: 2129386 APPRAISAL YEAR 1993 BLDG OCCUPANCY RCN RCNLD X 001 BANK 0 99,264 IMPS TOTAL 0 99,264 COMMERCIAL LAND TOTAL 400,736 LAND AND IMPS TOTAL 500,000 *t* tttttttttttttttatttttttttttttx ttt#tttttn*** ***motto** PF1: SELECT (CUR) PF4: TEST/UPDATE (CUR) PF7: INQ SUED LAND PF10: PLOC PF2: INQUIRE (CUR) PF5: PROFILE PFB: CONTINUE PF11: PARC PF3: UPDATE (CUR) PPS: INQ FARM LAND PF9: RESTART PF12: MENU MESSAGE: T- a A o-o001 06/004 PARC TP: R PARCEL INQUIRY ASSMT YR: 1993 ATIIN022 PIN: 2129386 PARC: 095912104003 LAST UPDATE: 07/29/1991 WEST GREELEY NATIONAL BANK ACTIVE ON: 09/16/1986 INACTIVE ON: / / MAPS: P 0 BOX 1423 GREELEY 2130 116210 PRIOR YEAR ASSESS 145000 TOT LAND 116210 REC DT DEED TP NUMBER WOL DOC FEE 0.00 2230 28790 GR 17534E PT TR A GREELEY PLAZA (PT NE4 12 5 66) TOT BLDGS 28790 BEG N89D54'E 664.44' & S00D06"E 80' FROM NW COR TOTAL VALUE 145000 PF3: PROFILE PF5:LEGALS PF7:NEXT PARCEL PFII:MENU PF4: OWNERS PF6:DOC MIST PF10:PLOC PFI2:REAL MESSAGE: .B a A o-0001 01/016 931633 9 WELD COUNTY ASSESSOR ATIUP24B APPR YEAR 1993 COMMERCIAL COST SUMMARY PIN: 2129386 BUILDING NUMBER 001 PROPERTY TYPE C OCCUPANCY 721 BANK STYLE 721 BANK SEQ 00 CLASS D QUAL 40 0 USAGE 00 USAGE MOD 00 BASE CPSF 59.53 TOTAL LIMITED IMPS 448,524.60 HEATING/COOLING .00 CURRENT .9900 ELEVATOR .00 LOCAL 1.0000 MISC ADJ .00 1.0000 BASE YEAR 1.0000 ADJ BASE CPSF 59.53 RCN 444,039. WALL MULT 1.0000 DEPREC .1200 53,284. STORY MULT 1.0000 CORD .0000 ADJ .0000 AREA MULT 1.0460 ECON .0000 REF BASE CPSF 62.26 FUNCT .0000 FLOOR AREA* 4,315.00 DEPRECIATED COST 444,039. SQ FT COST 268,651.90 LANDSCAPING .00 ADDITIONAL COST* .00 LUMPSUM PREY DEP .00 LUMPSUM N/DEP 179,872.70 CPSF; RCNLD 90.56 390,755. CPSF; AV 23.00 99,264. PF9: LUMPSUM PF11: SPECIFIC PF6: MENU PF10: BASE PF12: DETAIL 1B' a A o-o001 01/002 931633 PRESCRIPTIVE EASEMENT A right to use another's property which is not inconsistent with the owner's rights and which is acquired by a use, open and notorious, adverse and continuous for the statutory period. To a certain extent, it resembles title by adverse possession but differs to the extent that the adverse user acquires only an easement and not title. To create an easement by "prescription, " the use must be open, continuous, exclusive,and under claim of right for statutory period. 931633 COMPARABLE SALE 208 IMMO urs �;. PIN: 1448686 PARCEL #: 80720115029 OCCUPANCY: BANK ADDRESS: 1041 W MAIN ST WINDSOR PROJECT: 0 BOOK #: 1283 SALE DATE: 11/30/90 RECEPTION #: 2234556 SALE PRICE: $492, 000 ADJ SALE PRICE: GRANTOR: BANK OF WINDSOR INVESTMENT GRANTEE: BANK OF WINDSOR YEAR BLT: 1982 LAND/BLDG RATIO: 13 . 38 BLDG SIZE: 4 , 363 IMPS PRICE/PSF: $86 .01 CLASS: D SALE PRICE/PSF: $112 . 77 CONSTRUCTION-QUAL: GOOD CASH DOWN: $492 , 000 WALL HEIGHT: 14 LOAN: 0 STORIES: 1 INTEREST RATE: 0.0% BSMT SIZE: 0 LOAN TERM (YRS) : 0 LAND SIZE: 58370 POINTS PAID: 0 LAND VALUE: 116740 BY WHOM: 0 REMARKS: PREVIOUS SALE 5/85 $400, 000 931633 COMPARABLE SALE 209 » .—.o1 A' JY � `'va'T'L.'re-a /1"' " / ( Y 7Mf ~ PIN: 0071688 PARCEL #: 96105333008 OCCUPANCY: BANK ADDRESS: 1000 10 ST GREELEY PROJECT: 0 BOOK #: 1179 SALE DATE: 12/07/87 RECEPTION # : 2123804 SALE PRICE: $1, 575,000 ADJ SALE PRICE: GRANTOR: UNITED BANK OF GREELEY GRANTEE: CITY OF GREELEY YEAR BLT: 1974 LAND/BLDG RATIO: 4. 46 BLDG SIZE: 17,042 IMPS PRICE/PSF: $76 .81 CLASS: C SALE PRICE/PSF: $92. 42 CONSTRUCTION-QUAL: GOOD CASH DOWN: $1 , 575,000 WALL HEIGHT: 20 LOAN: 0 STORIES: 2 INTEREST RATE: 0 . 0% BSMT SIZE: 9503 LOAN TERM (YRS) : 0 LAND SIZE: 76000 POINTS PAID: 0 LAND VALUE: 266000 BY WHOM: 0 REMARKS: BLDG WAS BANK NOW CITY COMPLEX. SALE DID NOT INCLUDE DRIVE-UP BANK FACILITIES 931633 COMPARABLE SALE 215 NO PIN: 0085388 PARCEL #: 95911116023 OCCUPANCY: BANK ADDRESS: 3690 W 10 ST GREELEY PROJECT: 0 BOOK #: 1089 SALE DATE: 10/28/85 RECEPTION #: 2030143 SALE PRICE: $1,500,000 ADJ SALE PRICE: GRANTOR: CENTRAL BANCORP GRANTEE: HEIMICK RICHARD YEAR BLT: 1981 LAND/BLDG RATIO: 12. 87 BLDG SIZE: 11,094 IMPS PRICE/PSF: $83 .74 CLASS: C SALE PRICE/PSF: $135. 21 CONSTRUCTION-QUAL: AVG CASH DOWN: $0 WALL HEIGHT: 28 LOAN: 0 STORIES: 2 INTEREST RATE: 0.0% BSMT SIZE: 5547 LOAN TERM (YRS) : 0 LAND SIZE: 142775 POINTS PAID: 0 LAND VALUE: 571000 BY WHOM: 0 REMARKS: 1 FLR BANK 5547 SF; 2ND FLR OFFICE 5547 SF BSMT BANK 5547 SF. CANOPY 1625 SF. BANK LEASE 14.71 NET, OAR 10.88% 931633 COMPARABLE SALE 1011 i , ' j. • t, .;. t t li at 11 tl M; 4 ks wen IL "r'�Fi. • PIN: 0134291 PARCEL #: 961082210010 OCCUPANCY: BANK ADDRESS: 822 14 ST GREELEY SALE DATE: 01/02/91 SALE PRICE: $625,000 GRANTOR: BANK OF GREELEY GRANTEE: HOUSEL, JERRY ETAL CONSTRUCTION-QUAL: 0 PR/SF(IMPS) : $68 .77 BLDG SIZE: 6,180 PR/SQ FT: $101 .13 YEAR BLT: 1973 LAND SIZE: 70,785 CLASS: C LAND VALUE: $200,000 WALL HEIGHT: 10 LAND/BLDG RATIO: 11.45 REMARKS: INCLUDES 4 BAY DRIVE UP AND STORAGE BLDG 16X16= 256SF APPRAISER VALUE $1,000 NET RENT $12.82 PSF 15 YEAR LEASE 931£33 COMPARABLE SALE 183 Y x„ t - i ti odor .a_ PIN: 3761286 PARCEL # : 96119200023 OCCUPANCY: BANK ADDRESS: GREELEY MALL 1800 GREELEY SALE DATE: 12/12/88 SALE PRICE: $450,000 GRANTOR: COLORADO NATIONAL PROPERTY GRANTEE: FIRST NATIONAL BANK BLDG SIZE: 6,530 CONSTRUCTION-QUAL: AVG YEAR BLT: 1973 PR/SF(IMPS) : $62.16 CLASS: C PR/SQ FT: $68. 91 WALL HEIGHT: 14 FT LAND SIZE: 44,110 LAND VALUE: $44,110 LAND/BLDG RATIO: 6.75 REMARKS: 931633 COMPARABLE SALE 1041 Pr* •✓ 'Cr.G.rode.Zdadua(y/ant • • reekw4 . .- .. PIN: 0955786 PARCEL #: 70931319020 OCCUPANCY: OFFICE ADDRESS: 213 1 ST EATON SALE DATE: 07/31/91 - SALE PRICE: $90,000 GRANTOR: BOWNESS, WM TRUST GRANTEE: COLO INDUSTRIAL BANK CONSTRUCTION-QUAL: 0 PR/SF(IMPS) : $23.73 BLDG SIZE: 3 ,660 PR/SQ FT: $24. 60 YEAR BLT: 1926 LAND SIZE: 2 ,250 CLASS: C LAND VALUE: $3 , 150 WALL HEIGHT: 14 LAND/BLDG RATIO: 0 . 61 BSMT SIZE: 1560 REMARKS: BLDG INTERIOR REMODELED 1981. AT SALE NET LEASE $1,000/MO($2 .80 PSF) . 1 FLR 2080 SF + BSMT OFFICE 1580 SF=3660 SF • 931633 AS0026 931633 FILE CONTAINS PHOTOS - PLEASE SEE ORIGINAL FILE Hello