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Home My WebLink About930755.tiff_ .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. RESOLUTION RE: THE BOARD OF EQUALIZATION, 1993, WELD COUNTY, COLORADO PETITION OF: EASTMAN KODAK COMPANY CORPORATE TAX DEPARTMENT ATTENTION DAVID FINNMAN 343 STREET ROCHESTER, NY 14650 DESCRIPTION OF PROPERTY: PIN: R 0128087 P 0002130 P 0008512 P 0008513 P 0012160 P 0018021 P 0019031 P 0020594 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, in lieu of the hearing scheduled before the Board of Equalization a Stipulation was agreed upon by the Assessor and said petitioner(s) , and WHEREAS, the petitioner(s) and the Weld County Assessor agree that the assessment and valuation of the Weld County Assessor shall be, and hereby is, stipulated, as described in the Stipulation for Resolution of Tax Disputes, attached hereto and incorporated herein by reference. WHEREAS, said Stipulation shall resolve all issues to have been determined by the Weld County Board of Equalization. 930755 "Soo rl Page 2 RE: BOE - EASTMAN KODAK COMPANY NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, acting as the Board of Equalization, that the Stipulation agreed to by the Weld County Assessor and the above-named petitioner(s) be, and hereby is, accepted by the Board. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 5th day of August, A.D. , 1993. BOARD OF COUNTY COMMISSIONERS ATTEST: O � l(/G WEL,I4COUNTY, COLORADO Weld County Clerk to the Board ii y6 Constance L. Harbert, Chairman // BY: cZ '7�� Deputy Clerk to the Board W. H. ebster, Pro-Tem APPROVED S TO FORM: eorge E. axter EXCUSED ( ount torney 2--- Dale K. Hall arbara J. Kirkmeyer 930755 1993 COUNTY BOARD OF EQUALIZATION WELD COUNTY STIPULATION FOR RESOLUTION OF TAX DISPUTES Petitioner: Eastman Kodak Company Corporate Tax Department Attention David Finnman 343 Street Rochester, NY 14650 The parties hereto, Warren Lasell, Weld County Assessor (hereinafter referred to as "Assessor" ) ; the Petitioner, Eastman Kodak Company (hereinafter referred to as "Kodak" ) ; and the Weld County Board of Equalization (hereinafter referred to as the "Board of Equalization" ) , hereby agree and stipulate to the following to resolve the tax disputes for various properties owned by Kodak and located in Weld County, Colorado, being both real property and personal property. This stipulation pertains primarily to the 1993 appeals to the Board of Equalization for the various PIN numbers as set forth below. 1 . REAL PROPERTY: PIN NUMBER 128087 The Assessor and Kodak have reviewed all relevant information relating to the fair market value of the real property comprising the Kodak plant (PIN Number 128087) for tax years 1993 and 1994 , including, but not limited to, the following: A. Appraisal dated February 15, 1989 by Jack Emery of Enterprise Appraisal Company, with update dated August 15, 1991 . B. Appraisal dated July 31, 1992 by John Nicolo of American Valuation Services . C. Appraisal dated July 31, 1992 by Max J. Derbes, Jr. and W. West Foster, with update dated July 23, 1993 . D. The oral decision and written judgment of the District Court, and the Plaintiff ' s Motion for Post-Trial Relief, in case number 91-CV-676 . After full review and consideration of that information, the Assessor and Kodak agree that $99,094 ,569 is a fair and reasonable estimate, for the purposes of settlement of the 1993 and 1994 ad-valorem tax valuations, of the fair market value as of June 30, 1992, for the real property comprising the Kodak plant (which includes the property described on Exhibit "A" as well as the property described as PIN Number 128087 ) . Upon the recommendation 930755 of the Assessor, the Board of Equalization also agrees that $99 , 094 ,569 is a fair and reasonable estimate, for the purposes of settlement of the 1993 and 1994 ad- valorem tax valuations, of the fair market value as of June 30, 1992 , for the real property comprising the Kodak plant (which includes the property described on Exhibit "A" as well as the property described as PIN Number 128087 ) . The Assessor, Kodak, and the Board of Equalization further agree that certain equipment which is affixed to the real estate and which is used in the process of production at the Kodak plant, which has in the past been taxed as personal property, shall be included in the estimate of $99 , 094,569 for the years 1993 and 1994, and shall be included in the valuation of real property for PIN Number 128087 for all tax years thereafter. These items are described in the listings which are attached hereto and referred to herein as Exhibit "A" . The total actual value of the items described in Exhibit "A" is approximately $19 ,411,233 . The parties further agree that PIN Numbers 19031, 18021, 8512 , 20594, 12160, 2130, and 8513 will be reduced by the amounts which are listed in the column entitled "RE REDUCTION" which is attached hereto and referred to herein as Exhibit "B" , to account for the items listed in Exhibit "A" which are being reclassified as real property under PIN 128087 for 1993 and all tax years thereafter. Thus, for tax years 1993 and 1994 , the parties hereto agree that the actual value for the real property which is the subject of PIN Number 128087 shall be apportioned to land and improvements as follows : Land $ 3,839 , 383 Improvements 95,255, 186 Total $99,094,569 Petitioner hereby agrees that it will not appeal the 1993 valuation on PIN Number 128087 as established by this Stipulation and agrees to refrain from appealing the valuation for 1994 of $99 , 094 ,569 . 2 . PERSONAL PROPERTY: PIN NUMBERS 19031, 18021, 8512, 20594 , 12160, 2130, AND 8513 The Petitioner has appealed the 1993 tax valuations for PIN Numbers 19031, 18021, 8512, 20594 , 12160, 2130, and 8513 on the basis that the personal properties listed under those PIN Numbers are subject to certain obsolescence which has not been recognized by the Assessor in his 1993 valuation of the properties . The 930'75 Assessor and Kodak have reviewed all relevant information relating to the valuation for personal property which is the subject of those PIN Numbers for the tax year 1993 and agree that the amounts listed in the column entitled "OBSOLESCENCE REDUCTION" on the table which is Exhibit "B" is a fair and reasonable estimate, for the purposes of settlement of the 1993 ad-valorem tax valuation of the personal properties in the PIN Numbers listed in Exhibit "B" , of recognized obsolescence for 1993 . Thus, adding the real estate reductions described in Section 1 above with the obsolescence described herein (shown in Exhibit "B" ) and deducting those sums from the amounts listed for each PIN Number in the Notices of Determination equals the following actual values for 1993 for the respective PIN Numbers: PIN Value 19031 $12, 110, 148 18021 13, 975, 685 8512 18,802,982 20594 4 , 512 ,990 12160 0 2130 16 , 099 ,426 8513 12,494,678 Total $77 ,995,909 The parties hereto agree that the obsolescence deductions which are described herein (shown on Exhibit "B" ) shall be for the 1993 tax year only. The Assessor and the Board of Equalization reserve the right to grant or deny any requests for such obsolescence deductions for personal property owned by Petitioner and located within Weld County for the tax year 1994 and thereafter, on a year-by-year basis . Petitioner hereby agrees that it will not appeal the 1993 valuations on PIN Numbers 19031, 18021, 8512 , 20594, 12160, 2130, and 8513 as established by this Stipulation. 3 . DISPOSITION OF CASES NUMBERS 91-CV-676 AND 92-CV-587 , WELD DISTRICT COURT A. In consideration of the agreements and stipulations of the Assessor and the Board of Equalization contained herein, Kodak agrees to file in the Weld District Court Motions to Dismiss With Prejudice in cases numbers 91-CV-676 and 92-CV-587 . B. Kodak further agrees to pay the sum of $31, 000 to the Board of Equalization for costs incurred at 930755 trial to defend in case number 91-CV-676 . Both parties agree to pay their own costs which may have been incurred or will be incurred to the date of the Order of Dismissal in case number 92-CV-587 . The parties hereto further agree that the hearing scheduled before the Board of Equalization on Monday, August 2, 1993, as continued to and until Thursday, August 5, 1993, be vacated. DATED this S i' day of August, 1993 . APPROVED AS TO FOR_ WELD COUNT ASSESSOR BrG; , • 441-141 er-417 ce T. Barker Warren Lasell Weld County Attorney 1400 N. 17th Avenue Greeley, CO 80631 WELD COUNTY BOARD OF EQUALIZATION By: I/A11CT}-77ia.C_/:�� Constance L. Harbert Chairman APPROVED AS TO FORM EASTMAN KODAK COMPANY, AND SUBSTAN Petitioner • By: Cal By: Dak.-;SA. Alan oe Attor ey for Eastm n Kodak Company Holland and Hart 4601 DTC Blvd. , Suite 1050 Denver, CO 80237-2553 930755 EXHIBIT "A" All property previously listed and taxed on PIN No. 12160, plus the following assets : KCD Asset No. 17246 80363 17248 17247 83904 77997 76209 76208 17566 17564 83673 84082 9301755 co in N 0 0 VD CO 01 d' CO CO 01 0 NN 0 a el l0 01 01 0 d' t0 a1 E i4l 0 ff N 0 N rn 01 01 U <44 > H 01 CO ul 0 d' rn N M CO d' 1/40 N N '-1 H H H '-1 I. If) H W 0 CO N V M Z N 'i d' .-1 b 01 el N O el N H la N rl 01 in a H AC E 0 d' '••l In N d' CO N O d n 0 d'' N I1 In WI N E 0 W M d' el ODIN t0 a H H en N CO W N CO CO .•1 H 00 0 to a1 d' H N 0 0 01 z Z .-1 .-4 '-I t0 rl 0 0 N W O U H in !n H I-- N el W U to 01 d' rn rn rn W 0 N a in 01 CO N 4 • • La N d` el C71N c• o '0 W H H N t0 Co CO a r. O El el en M 0 01 N N d' M W z H 'i 00101011H a1 a1 H en H 0 0 In 0 01 In H 01 N x el . "• ... . • W n d' COH W H u1 al N I el a U to 'i 01 In u1 N ar 0 W d' N 01 M t0 O H W M N en N 01 M O t0 N a1 en M en N VD N 1/40 In in Q O O d' t0 I- M en t0 O ul IT e} 0 t0 d' 1/40 t0 Z in 'i en d' e' WO VD In CO 0 l0 M W M If) NNN M N H H t0 H * H H N d' 0 0 en M N H a1 1/40 en el (,•' 0 0 In In H H Ifl .,..1 01 W W O N N W a H el N r1 d7 H ♦•'. E H W •-I H W - C W W el P 01 •.I 1J H -i 01 N <i H b C C •'1 C •'I l 0 a EEn w E Q 0 0RI 0 93 0755 BOE DECISION SHEET PIN I!: R 0128087 PARCEL Ii: 080726000039 EASTMAN KODAK CO CORP TAX DEPT ATTN DAVE FINNAN 343 STATE ST ROCHESTER, NY 14650 HEARING DATE: August 2, 1993 TIME: 2:00 P.M. HEARING ATTENDED? (Y/N) NAME: AGENT NAME: APPRAISER NAME: DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ 3,839,383 $ Improvements OR Personal Property 151, 136,000 Total Actual Value $ 154,975,383 $ COMMENTS: MOTION BY TO SECONDED BY Baxter -- (Y/N) Hall -- (Y/N) Failed to meet burden of proof Harbert -- (Y/N) Comparables inadequate Kirkmeyer -- (Y/N) Other: Webster -- (Y/N) RESOLUTION NO. 930755 BOE DECISION SHEET PIN 8: P 0002130 PARCEL 8: 080726000039 EASTMAN KODAK COMPANY ATTN:DAVE FINNMAN CORP TAX DEP 343 STATE STREET ROCHESTER, NY 14650 HEARING DATE: August 2, 1993 TIME: 1:30 P.M. HEARING ATTENDED? (Y/N) NAME: AGENT NAME: APPRAISER NAME: DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ $ Improvements OR Personal Property 18, 643,623 Total Actual Value $ 18, 643,623 $ COMMENTS: MOTION BY TO SECONDED BY Baxter -- (Y/N) Hall -- (Y/N) Failed to meet burden of proof Harbert -- (YIN) Comparables inadequate Kirkmeyer -- (Y/N) Other: Webster -- (Y/N) RESOLUTION NO. 910755 1400 NORTH 17th AVE. NOTICE OF D E N I A L GREELEY, COLORADO 80631 PHONE (303) 353-3845, EXT. 3656 Iic. BUSINESS COMPUTERS—POWER PLANT COLORADO . _ F o • S 0-i-i-i-. OWNER EASTMAN KODAK COMPANY EASTMAN KODAK COMPANY PARCEL i072 6000039 PIN P 0002130 ATTN: DAVE FINNMAN CORP TAX DEP 343 STATE STREET YEAR 1993 ROCHESTER NY 14 )5'3 LOG G;u2S 06/29/1993 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. AGRICULTU:2AL 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, MARKETS 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 fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has deter- mined theNvdlut ) ssigieAdStoliroatilEThheai0forvtkeeriiwioaf vinyl re:PROPERTY, COLORADO LAW REQUIRES US TO SEND THIS NOTICE OF DENIAL FOR ALL PROPERTIES ON WHICH WE DO NOT ADJUST THE VALUE. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW PERSONAL PROPERTY 18, 643,623 18, 643,623 TOTALS $ $ 18, 5431623$—P31643,623- If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. 07/06/93 By: WARREN L. LASELL WELD COUNTY ASSESSOR DATE 930755 Form PPR-2207.87/93 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE THE MMORT T,; APPEAL THE ASSESSOR'S DEC ,r.,,;3 ^ 5: Rowdy Board of i .cailzatien will sit to hear appeals beginning ,niy 1 and soctinignq thro,511h August' 10 for ping scoot: t " 3 and and persona; property 3 ir. ,sn;ng5, `nanhuleray and , :r tr , 39-Bi-104 and 3&3.. ° O APRA 2rrni5peg.o .he Asset's denaosp, Dan or d , ive 'ft 'p; 0; „np , 153 preserve your Pont rC ,, gym' . Y. : 1. nry 6' rD infdid :. F.)14 DES pp `.PERTY, `' t3R iIJ If 90 Lop2i:is:soNA, PAC 'DE LO COUNgs WOOS, (,. Fr i ' lb .;11:1 ` r (i Box Hr. F HEAPS S; you t t. rd. the bps and plasn u ,.,: he N=..-yi .✓::' Y.F.'£}i. ODDER' a' DOA DORAN Dr TOWNl TATION'S zt6.. ..ER i NATION: !ns Count; ;award of [ n iization must make a decision on /dui eralear sno ma i you f '.' e{. '.. Vi:+Pi within five " .. *r+. nO,v Erradroi ndrst ,.,ont,Sude Dins nno `0 i e "7.o 10. AXt AYES P .GH3S FOR FURTHER APPEALS To or TT s,i .. ',Nth he County eid ro rrf t o 7n1I7_at,.^ , .ff {^,i 5, ',r He N ' TOO Y ...p Di Sm.int> ...r l S I ., 7 "etion:'n ,.r't`Orl dr.C'sswlo : with OriRD.,' the foil: :gin : Board or Assessment Appears IP.AAAf: CHAT ^dc °,/A `„₹V, 1:31B Sher an S`'( , 1 Airs Denver,nver. , .yenlo , ti,;.. ;. rah p OrrAndhs District Court: 3t. , ',ltils :Hdrs,' a1 15 „ ' „,. n,: d Grecicy, Colorado 80632 ;'eft ,I onrt 130?, 7356 4000, Ext. 4520 Arhit=ration; t, iJCsJUN'TA ^30A i ., vA Edson itgi, Groovy Ior'=£I 80632 den of : 6363'; .,56.40 0, Ext. )51: If you do not receive a determination from the County Board of Equalization,you must file an appeal with the Board Assesss cot Append by September 20. TO PRESERVE YOUR APPEAL RIGHTS, YOU MUST PROVE YOU HAVE FILED A TIMELY APPEAL: THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED DRTH PROOF OF MIDLAND, PETITION TO THE COUNTY BildOW,r4 OF EQUALIZATION DDii space below, please explain why you disagree with the Assessor's vainration, IN. ACCORDANCE W TH 39-8D DC i;"i.., CRS,S, YOU MUST STATE YOUR Ot• DOS 'i'r_ VALUE IN TERMS OF :t 't3 ECI '(: DOLL AP AMOUNT, Atfach additional documents as necersar:,. TTY —4tvekpctiy�i5 ocHn o� Oc \JaL k ¶35 345 o, i fie: +i- -6-k-oi 4 t4 1 l 1 .. Zve. 1 W� U�-C.Cv ntS iJf;r.11 � .CJ 7 0.S � �li S�y�QSi Ccf�..�:. \�C:"5 -�a 'v.+�: Ian C I no' s .7 160 Ca� '� OCC2? 3c� c "�� ; cc.lsiCkrW*;on -40 LO nc,cro .A ..3 ,t.,r C .c, on se: 5 cst v�. r:i- c.ks sub.h b.;, kv, eeclar<v}tic,^ ' `scA ci ' P 930755 BOE DECISION SHEET PIN II: P 0008512 PARCEL #: EASTMAN KODAK COMPANY ATTN:DAVE FINNMAN CORP TAX DEP 343 STATE STREET ROCHESTER, NY 14650 HEARING DATE: August 2, 1993 TIME: 1:30 P.M. HEARING ATTENDED? (YIN) NAME: AGENT NAME: APPRAISER NAME: DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ $ Improvements OR Personal Property 20,344,230 Total Actual Value $ 20,344,230 $ COMMENTS: MOTION BY TO SECONDED BY Baxter -- (Y/N) Hall -- (Y/N) Failed to meet burden of proof Harbert -- (Y/N) Comparables inadequate Kirkmeyer -- (Y/N) Other: Webster -- (Y/N) RESOLUTION NO. 930 755 1400 NORTH 17th AVE. NOTICE OF DENIAL GREELEY, COLORADO 80631 PHONE (303) 353-3845, EXT. 3656 wine. 'FINISHING EQUIPMENT COLORADO '7719 OWNER EASTMAN KODAK COMPANY EASTMAN KODAK COMPANY PARCEL PIN P 0009512 ATTN: DAVE FINNMAN CORP TAX DEP 343 STATE STREET YEAR 1993 ROCHESTER NY 1465O LOG 00024 O6/29/1983 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 fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has deter- mined theoluetia ) SiggeAdSlo ifuigro eetiiFThh,beaipposE orU AtcetAef1 iiatiolvf v gre:PROPERTY, COLORADO LAW REQUIRES US TO SEND THIS NOTICE OF DENIAL FOR ALL PROPERTIES ON WHICH WE DO NOT ADJUST THE VALUE . PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW PERSONAL PROPERTY 20, .344, 230 20 ,.344, 23'-3 TOTALS $ $ 202 344, 23O 20 ,344,233 If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. L7/06/93 By: WARREN L. LASELL • • WELD COUNTY ASSESSOR DATE S30755 Form PPR--207-87193 ADDITIONAL INFORMATION ON REVERSE SIDE Moat: : ftia,.;hit rit MET t TOE AS E ivta is Drir Boma 3f : flu i zetif,r. stalk sit to near appeals beginning ,'.y ^ and continuing„ v th August it) far oxen t as tea,. ° .diti„int. at f t.` a tau r.,,.ai taa at.,r:rty (furnishings, machinery, mat muniirimita 3940104 and 99-5 0254 CaR„S APPEAL PROCEDURES: it you choose Coe try a ppeai the Assessor's decision, maxi or deliver one copy of this norvistitivici form itti the Board cd Equalization To preserve your right to appeal, your appeal must be POSTMARKED OP DELiVE RED ON OR BEFORE JULY 15 FOR REAL PROPERTY, AND JI,ILY 20 FOR PERSONAL PROP r PEK WELD cOUNTY Y BOARD OF ECtl_1ALIZATiO N1 915 10th St.rrct. ED, Box 758 Greeley', Colorado 80632 Teleohone (30E; 355 4,000, EXC. 4225 NOTIFICATION OF HEARING: You will be notified of the time and place set tot the hearing of your appeal. COUNTY BOARD OF EQUALIZATION'S DETERMINATION: The County Board of Equalization must make a decision on your appeal and mail you a determination within five business days. The County Board must conclude their hearings by August 10. €AXPA°YERTRIGHTS FOR FURTHER APPEALS: It you are not satisfied with the Ctiunty Board of Equalization's decision. {liau dust fife ^t,th„h thirty (Says of the County Board of Equalization's w`titten decision iftiii5 ONE of the folloiuingi . Beard of Assessment Appeals $BAA): :�r:•• ta".i the BAA ..at 313 Sherman, Room 315. Denver, Colorado 80203, 066-5880 District Court: 9th Pascua met lde, Street, r'.=O. Box C Greeley, Colorado 306.32 Telephone (303i 356-4000, Ext, 4520 • Aeh itration: WELT COLINCy atm qU43' Eirtat a it oeEioN a t 0532 i It you do not receive a determination from the County Board of Equalization,you must file an appeal with the Board of Assessment t Appeals by September 20, :.`Y r ? A A , a' �rpOti {'i ,at BROAD ,7r fiat t s tt t N` la}PC 57.,i TI'S ERErt RE. WE, RECOMMEND ALL LA3,r¢fi7C _a9 OC so-Noa., tee. wihtc ,:.. %•iFI ,,, PkuCfr MA,L NG, Pt, . ₹T.,., . ,.. 1(f .. MEd- Dire sty EDEU f'f'JfS^ BEATE BOOR 06986254 OF OE DE, A`1 tt r .:ti .l documents. ., , v _ . . er\2 ±&( pC,�enls O ;nte:h G1' V ')a.;i .. i•S % j SC/7- 9 ' . c�l .1 ,✓�) L-t 0tt C:�� O '� �(7 �.�l r1 c M i c.. (A f' i ii .1I 1 � � rl r�i'1 C�rU�_1 COOS C.'.�.5 G.�i'A Ck i GS 5ubmt I�Csi A:.:4v Jt....1ctecL- U c. Satrc_a kl t,:;r ?E:"I',7 .. \ ..... 930755 -. BOE DECISION SHEET PIN it: P 0008513 PARCEL Ih EASTMAN KODAK COMPANY ATTN:DAVE FINNMAN CORP TAX DEP 343 STATE STREET ROCHESTER, NY 14650 HEARING DATE: August 2, 1993 TIME: 1:30 P.M. HEARING ATTENDED? (Y/N) NAME: AGENT NAME: APPRAISER NAME: DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ $ Improvements OR Personal Property 13,063,592 Total Actual Value $ 13,063,592 $ COMMENTS: MOTION BY TO SECONDED BY Baxter -- (Y/N) Hall -- (YIN) Failed to meet burden of proof Harbert -- (Y/N) Comparables inadequate Kirkmeyer -- (YIN) Other: Webster -- (Y/N) RESOLUTION NO. 930755 ` OFFICE OF COUNTY ASSESSOR \ 1400 NORTH 17th AVE. 1} NOTICE OF DryIAL GREELEY, COLORADO80631 PHONE (303) 353-3845, EXT. 3656 Off. PLATE MANUFAC TURING COLORADO 1 3 I 1 7� OWNER EASTMAN KODAK COMPANY EASTMAN KODAK COMPANY PARCEL P.IN P GJO9513 ATTN: DAVE FINNMMAN CORP TAX DEP 343 STATE STREET YEAR 1993 ROCHESTER NY 14650 LOG 00017 06/29/1993 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): ESI DENT[AL 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 fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has deter- mined theNvillueti sig�re�lst° iir° d EThy earlisgoVtF�C Ue1iefryiI5Nioal�pf yflue&re:P ROPER TV, COLORADO LAW REQUIRES US TO SEND THIS NOTICE OF DENIAL FOR ALL PROPERTIES ON WHICH WE DO NOT ADJUST THE VALUE. PROPERTY CLASSIFICATION PETITIONER'S ASSESSOR'S VALUATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW PERSONAL PROPERTY 13, 063, 592 1 .3,063,592 TOTALS $ $ 13, 063,592$ 130'563,592 If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. By: -WARREN L. LASELL C 7/3 6/93 WELD COUNTY ASSESSOR , ',/9 /1 DATE 91')DA15 1 15.OPT AR `+ Form PR-207.87/93 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE THE MORT TO APPEAL THE .ASSESSORS PPECtS '.?: r f Board of r ,j Aalizat+a,n wifi rit to hear aopeals beginning ! t v 9 � y and ,rintaee ,,. agt August 10 for Ca! p,orr.-Yty eand and „t'udlno ,t and "'k- sonai arty (furnishings, machinery. .t 3°e ;if , - i sty.. .,.,,.r , 39-8-104 and Soy ,ryopyrr, tr, appeai rhe Assessor's dedsrmi. man or a 1. ter one irr.y.yr. rf tt ooard nods:J:4 000,0 Typtesenreyour ri,ght to appeal,t a( j.,C. , ,rigsau,, r t , rYYY 1 c„` e '- .,)R REAL PROPERTY, AND JUt..�t 20 FOR , f DD r. at C:f_U ..(JUN { r Pit.i ,r 2 tO. , ON 90d, l t1t ".{ r ana 000 innn 0000 r"r^ rt of the ti aG and ;Mace set 'for r `i a app >>. yyy,,,,yrjr; , EOHAU, TIONS DE1 ErVACHAa3.Os: 1 h@ Couoo 520,E of Fr4Latrzhaficor, must make a decoon On your a appeal Fend• ; e. .o en a • t '', .. ,at ,es, v 2' i � 3 re.).iSe . ,a '?"s , .r r.C mV tires£ i must tn! -. � SrSG 7 . r hearings by August SU. TAXPAYEQ,FIGNTS FOR ,FURTHER,APPALS. Doh I he County Roars of EqualizatiwYs decision, itOu ^ at he` H,. 't' "'f r or-D4 F r Yra)l.,.efion's ctrrtten decision W 11 ONE of the folk wrap ' - ' re; tt D at s ri COMan, R.oem i i 7 D ,nve.. (y District Court: FYf Ad/000c and 9th Street. P,O. Bas s Greeley Colorado 80632 ele nt, 5n,, 1303; 35664000. Ext 4520 Arbitration: WEL ib COUNTY i BOARD CO Eel-0,1;27\J `pN ` 108-. ; 0net, P.O, Box /58 .+ eeley Colorado 80632 ') Telephone 1.30.3i 356 4000, Ext. 4225 you d£ not receive a determination from the County Board of Equalizatiion,you must file an apeea,with the Board t Assessment Appeals by September 2.0. 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 . .. ,M. in the space below, please explain why you disagree with the Assessors valuation. IN ACCORDANCE WITH err U Yr.R.C YOU MUST STATE YOUR OPINION OF VALUE Its TERMS OE <;otz2 r {{. '.j(}_e..t-'ef? AMOUN Attach additional documents as necessary. r. too( (k. 'G , � 1�'-I s e�,.�, en_ .� Ati;c� IS 1'3 C 431 I Q ,ter, COO 51 u tr.t 'I r`,1 #G ``Lc c,rv.tL CT� CU nc I c , �a-k Ob5 cut_ 5 G5 sub r,,1• . w,kL. ti C t��arc i ct.1 5 Ckcj r 1Z g 4 t 93075 BOE DECISION SHEET PIN #: P 0012160 PARCEL #: 080726000039 EASTMAN KODAK COMPANY ATTN:DAVE FINNMAN CORP TAX DEP 343 STATE STREET ROCHESTER, NY 14650 HEARING DATE: August 2, 1993 TIME: 1:30 P.M. HEARING ATTENDED? (Y/N) NAME: AGENT NAME: APPRAISER NAME: DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ $ Improvements OR Personal Property 23,467, 768 Total Actual Value $ 23, 467, 768 $ COMMENTS: MOTION BY TO SECONDED BY Baxter -- (Y/N) Hall -- (Y/N) Failed to meet burden of proof Harbert -- (Y/N) Comparables inadequate Kirkmeyer -- (YIN) Other: Webster -- (Y/N) RESOLUTION NO. 930755 1400 NORTH 17th AVE. NOTICE OF DENIAL GREELEY,COLORADO 80631 PHONE (303) 353-3845, EXT. 3656 1 C. BUSINESS COMPUTERS-POWER PLANT COLORADO 71'11 OWNER EASTMAN KODAK COMPANY EASTMAN KODAK COMPANY PARCEL DB0726000.39 PIN P 0C 12160 ATTN: DAVE FINNMAN CORP TAX DEP 343 STATE STREET YEAR 1993 ROCHESTER NY 14650 LOG 00023 06/29/1993 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 fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has deter- mined theNyeu t mi l ssigi4e l5to YCLI pJo ut ETh eaSlp or�AsL�e e i� io f v��i�s1e:PROPERT V, COLORADO LAW REQUIRES tti1 US TO SEND THIS NOTICE OF DENIAL FOR ALL PROPERTIES ON WHICH WE DO NOT ADJUST THE VALUE. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW PERSONAL PROPER TY 23, 467, 768 23, 467, 768 TOTALS $ 23,467, 768$ 23, 467,768 If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. 'i7/ ,;/9.3 By: WARREN L. LASELL WELD COUNTY ASSESSOR DATE 9313754 15-DP7 Form PR-207-87/93 ADDITIONAL INFORMATION ON REVERSE SIDE the Eche ty Mord of Equalization will se beet a rbeginning -.. ._. . !� 4 +`dt?7 JUiy anti {,r r ':; ! August` i't a and building O, sadt.�ust f 0 tor t, a9_ 7t ) fis personal property y(furnishings, machinery, arid .c ,,,, �; J and APPEAL PROCEDURES:; S' Sou choose to appeal the Assessor's decision, maii or deliver one copy of this ,,om e Doents Foam ot Etonalization. i _ preserve your right to appeal, your appeal must be POSTMARKED PAY f " ? DEr .:R% DULY 15 FOR REAL PROPERTY, AND JULY 20 FOR PERSONAL PROo- WELD C O t-, ..UNTY BOARD OF EO.UAH (GATIOIy 9' (0 L Xi rem, P O tins f(),i `,rnelr rari i ' 063: Tel r:iir,ns (30 3) 356 400(), Est 4B25 Nu f ar to A ION OF HEARING:: • You will be notified of the time and glace set for the hearing of yo r appea COUNTY BOARD OF EQUALIZATION'S DETERMINATION: The County Board of Equalization must make a decision on your appeal and mail you a de er,'n,nai,on wlt'Iir. ,rrt;business days. The County Board must Conclude their hearings by August 10, TAXPAYER RIGHsTS FOR FURTHER APPEALS; if you e A sa i")stistel VtAth the Dounty Board of Eeitaiisationes decision you 7tlttt tau `) bib !ODD Auto Of 'he 3ci;nts Board sf Equalization's tiarf-it₹era decieir„ with ONE .. i the following: ' ' • a Board of Assessment ,Rag ale (BAAp • aawayrai the ,'j`tA at 1313 Si`e rr an Room pCr c a'yy Denver, axon:Bin 802BD , nnttrebnxits District Court: yth Astnitts a! ' ";ti (Meet, F_J. Box C Greens', i tdo 80632 EeleLhon (30 ` 356,-'4 700, Eat, 4520 Arbitration: °Ua 3 L) (blur )30,33DT r r t OU _ r t^ . r :.1 ).. ,. eje Ln,; .102;u6.4000, xt yo flu( Wee,ve a stains(minatien horn the L,Oa?ity „ear; of Equai Ration,you ,fu'at tote so „ponai wan the d<o i o, Assessment Anneals by September 20. 'on lie (tittle2 o fit APPEALtt., ., 'ADD bin R ton so)) r > O .t E RE r _ a'tE r{R F s F a.tn.+fV@d��a�S�.} bit..d .A t.k .. .u„x �.. .4}'R' ,a+.,. , >� i�Yta₹ t..fd MC� ., ca 'Er '*J,Las 0...5's4SLl. `" YOU M0SE STEW. ACM EMO Y OF CC .. _ z _+Om nitc i s TA; 4 CC V4,ltic. r S � 35, 34.5 (Or.! c0r }4- +chef 0-r � �•`i V 1.:� ccu4�'tS 1 Ce.✓,l� C. co AS " L7J � s5 c s• Po a�,�- 1� nt' � Pu 1AoS Tcc 1'2 t,,t) a4 •1 coo. J3L J Gil ul CCt'i S' C trcYC' n `Cc LLB,.1 () At L. UA4 EU AL1icnA,A, tl`7 sot l..sty�Li_ as S1/4.150 re, 4l� 1,V4 t.r"'.e, rc `Fik,n Sch. > 1 , 93075s. BOE DECISION SHEET PIN It: P 0018021 PARCEL 8: 080726000039 EASTMAN KODAK COMPANY ATTN: DAVE FINNMAN CORP TAX DEPT 343 STATE STREET ROCHESTER, NY 14650 HEARING DATE: August 2, 1993 TIME: 1:30 P.M. HEARING ATTENDED? (Y/N) NAME: AGENT NAME: APPRAISER NAME: DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ $ Improvements OR Personal Property 28, 190,396 Total Actual Value $ 28, 190,396 $ COMMENTS: MOTION BY TO SECONDED BY Baxter -- (Y/N) Hall -- (Y/N) Failed to meet burden of proof Harbert -- (Y/N) Comparables inadequate Kirkmeyer -- (Y/N) Other: Webster -- (Y/N) RESOLUTION NO. 930755 1400 NORTH 17th AVE. NOTICE IF DENIAL GREELEY, COLORADO 80631 PHONE (303) 353-3845, EXT. 3656 I C. S�iEET FILM COLORADO '11 1'7 OWNER EASTMAN KODAK COMPANY EASTMAN KODAK COMPANY PARCEL ?80726000039 PIN P OO18O21 A TTN: DAVE F [NNMAN CORP TAX DEPT 343 STATE STREET YEAR 1993 ROCHESTER NY 14650 LOG 00019 06/29/1903 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 fall. Please refer to your tax bill or ask your Assessor fora 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 thew luCHAAN)Gatsi-HAS hour UETh �ea H.': V this determination ioOFf vTluel are:PROPE RT Y, COLORADO LAW REQUIRES US TO SEND THIS NOTICE THIS DENIAL FOR ALL PROPERTIES ON WHICH WE DO NOT ADJUST THE UALUE . PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW PERSONAL PROPERTY 2B, t 9:', 396 29, 1900 396 TOTALS $ $ 28119D, 396$ 28 , 1 90, 396 If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-106(11(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. 7/06/93 By: WARREN L. LASELL �Q 7 WELD COUNTY ASSESSOR DATE LEI 15-OPT AR Form PR-207-87/93 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE THE RION1 TO at REYf THE ASSESSOR'S 0tI ,doar r3 (bY r r$ r ?9tn tt will sit . hear a, r' beginning is midsC y } E contAnnino Jti August jfa for a ; 1 C; and rt,._. .,ti tiU..} and oN,sonal owooky Runolslongo. machinery, e owonneno, 39-83104 A 8 PE PARR: ( t reeseive your hght rt appeal, you !r Mt` .e „ f ` )i r-{t / �eO.RE r 'ryr3 v iii An FOR �!q r. r 4✓f 'i + rt. �.. ,✓ � I ., y{"7 R5Y"e {r.+ { l. LAA No RN oLowoRN „' HEARINO: You ha ,r ?, ,.tied o. the °snt..es _ and piece s ,<r,,xor +ft, .,.. ._ t yo ii ! i'_ EQUAL!2A110 fl:iFTE R W;fFfttte,:no' The County Board of Equalizahon must maake a decision on your ap0eal and mail you r3 etef i?: Potion within ?we busirRos ta'. e Gummy Board must conclude , heir hearings by Fugi,.st 10, >,y .,;:YEp M ONTS FOR ,FURTHER APPEALS: rod BP Ber AU tat bEffi. with the ttunty Board of ErieFoualizationer decision, you moot ii lrf 1 . n °r y days of the .. of n '. Ereent of Ed.tsiif st on s written decision ,,,yoh ONE of the f0Uowittr7' • • r , Board of Assessment Appeals (BAA): a wt . the BAA at 1313 Sherman,, Room t 315, Denver,ier;. . i, r ado 80208 83A82 m,6..,- s88n. District Court: Ott? , -„nut; 3t !Rh Si rein; 0. So :. 1; Greeley, Colorado 80632 elehhonr (30 356'4000, [Ft 4520 u Arbitration: WELD D C .0 t. ! F G0A hlD CF It(3 UAL. r;.0 ,-i GN C e 10th Su bet, i'.( HA /68 a .e:ic:y Duey be 80632 Telephone (3335) 356 4000. Ex l-. 4225 f you do not receive a determination from the County Board of Equalization,you must file an appeal with the Boar° ot Assessment Appeals by September 20. TO PRESERVE YOUR APPEAL. RIGHTS, YOU MUST PROVE YOU HAVE FILED A "u EMELY APPEAL; THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED MTH PROOF OF MAILING, PETITION TO THE COUNTY DCLAFtid OF ;EQUALIZATION_ in the space below, please explain why you disagree with the Assessor's valuation. It t ACCORDANCE WON 39-8-106N 5r RS, YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF SPECIFIC DOL AR AMOUNT, Attach additional documents as necessary, t. ( '� G�jm:�, cis c� w,�ve s $ ICY, c 1s i g t 5, v .< cons: r5 � 11 tire: , a� +0 4_1 ��b sac7 C.:P,v� �.L as Sv�w.'. (VI-LA,a r' c\. (..;" 930755 BOE DECISION SHEET PIN It: P 0019031 PARCEL #: EASTMAN KODAK COMPANY ATTN: 343 STATE STREET ROCHESTER, NY 14650 HEARING DATE: August 2, 1993 TIME: 1:30 P.M. HEARING ATTENDED? (Y/N) NAME: AGENT NAME: APPRAISER NAME: DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ $ Improvements OR Personal Property 25,530,323 Total Actual Value $ 25,530,323 $ COMMENTS: MOTION BY TO SECONDED BY Baxter -- (Y/N) Hall -- (Y/N) Failed to meet burden of proof Harbert -- (Y/N) Comparables inadequate Kirkmeyer -- (Y/N) Other: Webster -- (Y/N) RESOLUTION NO. 1400 NORTH 17th AVE. NOTICE OF DENIAL GREELEY, COLORADO 80631 PHONE (303) 353-3845, EXT. 3656 • C. PLATE II COLORADO OWNER EASTMAN KODAK COMPANY EASTMAN KODAK COMPANY PARCEL PIN P 019031 ATTN: DAVE FINNEMAN CORP TAX DEPT 363 STATE STREET YEAR 1993 ROCHESTER NY 14690 LOG 00022 06/2.9/1993 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. LL 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 fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has deter- mined theNvvluet,A) signe4d$to u froI AtiiEThfbasioAsEforutlAi Ae iii ioo f vfNe are: IS PROPERTY, COLORADO LAW REQUIRES US TO SEND THIS NOTICE OF DENIAL FOR ALL PROPERTIES ON WHICH WE DO NOT ADJUST THE VALUE. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW PER SON 4L PROPERTY 259 5313, 323 25, 530,323 TOTALS $ $ 25, 530, 32.3 25030 , 323 If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. 07/06/93 �y. WARREN L. LASELL e WELD COUNTY ASSESSOR DATE 9{ 5 7 15-0PT AR v Form PR-207-87/93 ADDITIONAL INFORMATION ON REVERSE SIDE f 5:p r:5 t . 15 +.. *104,161 Lt : r ra s t� 3 r d fit Equalization will sit to hear gyp; t Ott , t c o str yr t sod 0n �. Jt August t9 at i i, t0( .• (land and buildings) ° . {A Lt I` ; �y) and t3si'f;ux,P!?d.J (,xv property (1.r. .�;tdt":31x.> ,Y➢at,hl^&'YK ,.,tai: equeurrierm. 3B-8-104 and {'i.ROE A PA OS Ef., 5.URES'. it You f 3 ':r to i„ppe al the Assessor's decision, man or deliver one op / 01 they ,,,Ornheemo form E'Oe rat =l rst;on Fo preserve your right to apnea;,your appeal must be t'C`R,t o Opt 1 „ c 1 DEL, , ,x ;,t t -`F REFORE UL.'( 15 FOR REAL PROPERTY, AND JULY 20 FOR PERSONAL PROPERTY. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 158 • fatexam, Colo 'he 806 32 Telephone (MOM 356 7000, Ext. 4225 NOTIFICA.TtON OF HEARING: You wih he notified of the time and place set Jot the hearing of your appeal. COUNT', :BOARD t D OF EQUAU ATION'S 0E a`ERM,iNA" ION: The County Board of Equalization must make a decision on your appeal and mail you a se' e mination within Egg business days. The County Board must conclude their hearings by August 10, • TARRAYERTHGHTS FOR FURTHER APPEAL& R you e not satisfied Ado the County Board of Equalization's decision, yea roust tiE. ,d nih ft, ` ' Bray§ of the County Board of Equalization's written decision .ntltbt ONE of the following: , BAA Board of Assessment Appeals 1E3AAy r':r the BAA at '1 313 Sherman, Room .taw, Denver, Colorado do d0303 130R EFET-3880 District Court: 5th A+ uiiue and 9.z= Root, P.O, ET,-,x C Gruel 1 orado 80632 Terlf uhnne ,'`ii 3564000. EFL 4520 Arbitration: .._Fs Ct N 7 BoAa.M OF EDENi I ,t iti :. . i daa } if you cm nth receive a determination from the County/board of CimmiZotion,you must file: i=,4a.pe.d:YJiwt9 tr c:is vait'u of Assessment Appeals by September 30- ndEREFOREF, WE RECOMMEND END ALL CE ,t:: ..,. }r't,E R„_. BE MAILED Br+ <,R atatetCht AteM ,BAD z c `' iv MU60 .rash fl . . , ,a :ti nal docatve. t [ ,e* .,. —IL 1'4x DCmt,J5 c i4�tC 1 c'.t' co°, 'es bl2. —74=j Ho'L f. �AIR-No � i-7.✓'.^15, (lit/' ! 2E.C•?1Ti:i'V.\cam CLAQ 'CC !-t',k1(Y� :\� C•,b5 (^ (.4•'\C.A_ la. :i 'SOD oeJ.) kte, tv.t. A £CI. (:+'itk c:1 1 a.�r li 1 iK� i , f . 1C _ -... ... It y. eVV wN Y BOE DECISION SHEET PIN #: P 0020594 PARCEL 8: EASTMAN KODAK COMPANY ATTN: 343 STATE STREET ROCHESTER, NY 14650 HEARING DATE: August 2, 1993 TIME: 1:30 P.M. HEARING ATTENDED? (Y/N) NAME: AGENT NAME: APPRAISER NAME: DECISION: DECREASE IN VALUATION INCREASE IN VALUATION NO CHANGE IN VALUATION ASSESSMENT RATIO ACTUAL VALUATION ORIGINAL ADJUSTED Land $ $ Improvements OR Personal Property 36, 406,601 Total Actual Value $ 36, 406, 601 $ COMMENTS: MOTION BY TO SECONDED BY Baxter -- (Y/N) Hall -- (Y/N) Failed to meet burden of proof Harbert -- (Y/N) Comparables inadequate Kirkmeyer -- (Y/N) Other: Webster -- (Y/N) RESOLUTION NO. 330755 1400 NORTH 17th AVE. NOTICE OF DENIAL GREELEY, COLORADO 80631 PHONE (303) 353-3845, EXT. 3656 winC. THERMAL MEDIA COLORADO - 1 4 5 7 9 OWNER EASTMAN KODAK COMPANY EASTMAN KODAK COMPANY PARCEL PIN P X332%3594 ATTN: DAVE FINNAN CORP TAX DEP 343 STATE STREET YEAR 1993 ROCHE STFR NY 14550 LOG 00018 O5/29/1993 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): l ESIDENTIAL PROPERTY IS VALUED BY CONSIDERING THE MARKET APPROACH. A GR ICULTURAL LAND VALUE IS DETERmI NE 0 SOLELY BY THE EARNING OR PRODUCTIVE CAPACITY OF THE LAND, CAPITALIZED AT A RATE SET BY LAW• ALL OTHER PROPERTY, INCLUDING UACANT 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 fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest and has deter- mined th v l u t' (SS) si ed to ro t Th rea foVat de e i tion of v are: �Nt� �W�iNG� gAA5 �N ��>�t �D �� eIS PROPERTY, COLORADO LAW REQUIRES US TO SEND THIS NOTICE OF DENIAL FOR ALL PROPERTIES ON WHICH WE 00 NOT ADJUST THE VALUE. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW PERSONAL PROPERTY 3614O615O1 3694O69631 TOTALS $ $ 36• �►ti 5O1$ ,406,631 If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. C7/06/q3 WARREN L. LASELL By: WELD COUNTY ASSESSOR DATE :307W4 15-DPT AR Form PR-207.87/93 ADDITIONAL INFORMATION ON REVERSE SIDE YOU HAVE THE RUG HT. TO APPEAL EAL THE ASSESSOR'S OECOOPPO t ho ':, s a ?. . 'f.(,.t.3i ization will sit to hoe. Ap t als be ti ii'ng .3r h,/ arc; cost. ndir _;h August Iii tar ,:{t' 6 . and si'iOsl and pet co poverty gu ishii'.ry narhir.ert, .,. ,.z r,r... s u 14. 39G-104 and avradivrivi. 8.5. APPEAL ,r .' .. ,:> ,} .; i .he AssessoES ?t,',. M.30 O: Gt a rrlf r..Idopy Rho utour th good Pr todtdoutdopreserve vcriarigrp iht thlpiddA y.r3t teal ., . °. , E kE °RIDPERTY ,.,rir) tits y ')'? Fox, htudgcuruttg, phttu L:r C " r, .. CV, HEARING..: you wOi . ed at the rime ahtt place 5E,. "+e pvt covh :g tido aupagt ,.P ;.'r, R EQUALIZATIORRS ,+ 3 ft ... N. The Courgy gourd of L.gt aiization roust make a decision on your appeal and Chet you a tut[.,tg soutivdo wut ph Out gu County t. No ': V must" cENE:ThiciE tEEEr.,.t: rings by August '':0, Tta,;. .,, . , . E.?`° t-63Lr:H f'..^,e FOR FURTHER APPEALS,: • Dv air: t h the t ourity board of Ed bsHzation devise , you m.'.` rt f to t ' '.n ', doss (}f or:nf t , r,.t f Cry }'E . ation`s written decision with ONE of the toll w'inf;' Board at Assessment Appee6.s 'RAM: 'Le B .LA at 31g Shturnan. Rohm gig, Denver, Colorado 0020:: District Court: guy /Roost ma > h Street_t, P,O, Bog le l t 6. ,_�r ct'.i..y', i.;f3i6t�,'Ci Ci c'.CrY}.3<'. Telrui one (NY'' 355-4000 ER 45?0 Arbitration;gib tog) hoot, Bog th8 Grotty, t r+,r 80632 efi { e r (303: 358 800 Eat 4f•/'.: it you do rica r ecelve a determination tram the County Board at Equalization,you must file an appeal with th"Board As-,esamne,nt 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 9OF OF AILING. PETITION TO THE COUNTY B AdirtD OF EQUALIZATION In the space e below, please explain why you disagree with the Assessor's valuation. IN ACCORDANCE Wig 38.8 108tt ttlyt C.R.S., YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT, Attach additional documents as necessary Tlv. toX pc-hq .c.t' s Dr, l^. ,.,� �yAsr. \0ck,kitiL., i 'i L.C `-)9O i (�:4 . v1 J 11 rr t trc C ,^ 7t� QC .'\Crv"— Cl iLdCA c.nctA Gz� sr,‘A_ stu r G5 SAj U WC. 1k( 51 tvtr1.v A \G\.. n41 C;& s chj , Cr LkAS OT' a 930755 1400 NORTH 17th AVE. GREELEY,COLORADO 80631 NOTICE OF ADJUSTMENT PHONE (303) 353-3845, EXT. 3656 23538 W2 26 6 67/E2SE4/E2W2NE4/E2NE4 27 6 67 ALL 34 6 67 EXC N2NW4/N2SW4 ALSO EXC PARCEL DESC COLORADO REC *1524120 ALSO EXC BEG S4 COR S84016°W 438.07° N11806 E1890.53' S990.499 S8401.61W 1461 .93• TO BEG N2NW4 35 6 67 (8D 14R1 9952 EASTMAN PARK DR WINDSOR OWNER EASTMAN KODAK CO EASTMAN KODAK CO PARCEL 080726000039 PIN R 0128087 CORP TAX DEPT ATTN DAVE FINNAN 343 STATE ST YEAR 1993 ROCHESTER NY 14650 LOG 01607 05/25/1993 • 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 fall. Please refer to your tax bill or ask your Assessor for a listing of these districts,and plan to attend these budget hearings. The Assessor has carefully studied all available information, giving particular attention to the 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 VALUE FOR 1993 WAS ESTABLISHED BY AN ESTIMATE OF VALUE FROM MAX DERBES AND WEST FOSTER. THE ESTIMATE INCLUDES THE NEW CONSTRUCTION OF BUILDING C-299. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE ACTUAL VALUE ACTUAL VALUE OF VALUE PRIOR TO REVIEW AFTER REVIEW LAND 3, 839, 383 3,839,383 IMPS 85, 906, 994 151 , 136,000 TOTALS $ $ 891 7461 377 $154,975.383_ If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration, 39-8-106(1)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. WARREN L. LASELL 06/24/93 By: 1 2 WELD COUNTY ASSESSOR DATE pVo0755 Form PPR-07.87193 ADDITIONAL INFORMATION ON REVERSE SIDE a7 V the ,.., ' ; r ,y ir;; L.ouWU c:yA r ,wA�;y€T lu 9Year ) eakt , 7 n ;;7 rr u.aA.{ rarr �"�'� V-€{`'U 1 �r cY t Fy 6` t.f.rr ' _. iC7tF �(' y 7' i V ..(uhh4ing and pereondi prvperi stud a ii?T` ilo'rwit t i u ASS-« tY ' ,- _ ai p d,f''" ,� S- 36)<1 ;0; �h t-',4E!!t-,9 . 7F .fir ED'JFll!s'. rn t € r I u ,- la , - - it If Yoe) r 'C t appe z Pre Assessor's de i&ion,' marl for dehver one copy of t"`i Boar rni T anon To d eserve your fight to appeal, cOlif appeal must he °OCa`9�kilant P e DLL PEAL a, ntc:: .•OR ( .. l rY .. Y` i) e ` PROPERTY,AND JC' t' F k pG AL, PRopER WELD COUNTY BOARD OF QUA+ f1 tia{N h a c, 915 10th Street, 2.0, Pox ?5[ t C❑retar Colclrardr i }632 Telephone (303i 350'4 00 \- N ffi r Y;'t":(Ft OF _ E FflNG;. You e i.'%e t mantled of the tirtm and place set for i e ',ena 'n ofyour .. 3€�%6'E₹fix{. COUrency staARD OF EQUALIZATION'S 37 ` phalli ect ,J. the Gonna,/ Board of Equalization must make a decision on your appeal and mail you a deteranne tem wito t.,1O business days. The County Board must conclude their hearings by August 10, TAXPAYER_R RIGHTS-FOP FURTHER APPEAt.s^`; > 7 , ,i trt, lt' t 7 !tr, e rm f isbed wan the County Bi e d ot `+ sqs A it ,it'r n S decl J ' t , r ! L otu z.r ," '''�Y.% z`qi aliz,d iorl,f.7',Mitt.' n;gc,p n'5'r JYlth ' f 7 7t£ fJE�ft ' ��' s' p �t 'r t i a Board of Assessment Appeals ($*4) ' O07 OO007O The €i, to at 0313 Sherman, Bo Pre , '.' €£,r..C;'' Colorado District Court W?.;r"> apernact ane 9th Seen_ ',Ce, Boa C Cretanc, Cobratlo8063:" • ".c ._ i A Yit r p ✓w r., `;CY .NTY a nye 'i'( 'r Y 71'149_J F :Tfk>iiAi _ - , rr r h '7. 99 ,, are eae a nee:nemnation from he Coo sty i ri.w ZaZ!anVuu .,. A �ji r t 3 . k f^> r`vota 6=' A, d' EC.:91- rviCY$C D ALL * - .... 'iw . ,p,-.--em„ x.r. - 3tJ'4 F4 f,, r.' R,1". 1Y t4 ,r,actS STA In VCA Ha a . )N} AN/PPP Peach additional annutnerec nacessinn ,`r ai riJ i.. 1 See the enclosed letter dated July 13 , 1993 . Apt_ lr July 13, 1993 Alan oe, #7641 , Holland & Hart 46QIrpTc Boulevard, Suite 1050 930755 Denver, CO 80237 ( 303 ) 290-1600 HOLLAND & HART ATTORNEYS AT LAW - - DENVER SUITE 1050 TELEPHONE(303)290-1600 DENVER TECH CENTER 4601 OTC BOULEVARD FACSIMILE(303)290-1606 COLORADO SPRINGS DENVER,COLORADO 80237-2553 - �. t ASPEN - I BILLINGS BOISE CHEYENNE JACKSON ROBERT ALAN POE - WASHINGTON,D.C. 1303)290-1616 July 13, 1993 VIA EXPRESS MAIL Weld County Board of Equalization 915 10th Street, P.O. Box 758 Greeley, CO 80632 Re: Eastman Kodak Company Parcel 080726000039 PIN R 0128087 Log 01607 Members of the Board: As counsel for Eastman Kodak Company ("Kodak") , we hereby appeal the Notice of Adjustment, dated June 24, 1993 , issued to Kodak by the Weld County Assessor with respect to the above- referenced property. The Notice of Adjustment indicates an "Actual Value After Review" of $154 ,975, 383 , which Kodak asserts is an excessive value for the property at issue. At this time, we have not been provided with the documentation supporting the 1993 value assigned to this property by the Weld County Assessor, so we cannot identify all areas of potential disagreement with the Weld County Assessor's valuation of this property. Based on information obtained in cases involving the valuation of this property for prior years, Kodak believes that the Weld County Assessor has improperly relied on the cost approach in arriving at his 1993 valuation of this property and that he has improperly ignored the market approach and the income approach. Kodak also believes that the Weld County Assessor has relied on inaccurate and improper estimates of reproduction or replacement cost in applying the cost approach to this property and that he has failed to account for all forms of depreciation in his estimate of value of the property by the cost approach. Kodak asserts that the theory and methods of valuation applied by the Weld County Assessor in valuing this property are illegal and improper under Colorado law. Appraisals of this property performed by independent appraisers in prior years indicated that the actual value of this property was between $56 million and $64 million. Kodak asserts .930755 CC. /!s, (am{-) HOLLAND &HART ATTORNEYS AT LAW July 13, 1993 Page 2 that those prior appraisals continue to represent the most accurate estimates of actual value of this property, and Kodak requests that the actual value of this property be reduced to $56 million. Ve y truly yours, 4t --- .,"� Al n Po of Holland & Hart enclosure cc w/enc. : Mr. David Finnman Mr. Larry V. Connors Bruce T. Barker, Esq. 20151. 930755 • • d CLERK TO THE BOARD P.O. BOX 758 ` IWDe GREELEY,COLORADO 80632 COLORADO July 15, 1993 Parcel No. : 080726000039 PIN No. : R 0128087 EASTMAN KODAK CO CORP TAX DEPT ATTN DAVE FINMAN 343 STATE ST ROCHESTER, NY 14650 Dear Petitioner(s) : The Weld County Board of Equalization has set a date of Monday, August 2, 1993, at or about the hour of 2:00 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 hearing, 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. yI 930755 EASTMAN KODAK CO - R 0128087 II 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, BOARD OF EQUALIZATION na ar Clerk to the Board BY: arol A. Har i g, Deput cc: Warren Lasell, Assessor Alan Poe, Holland & Hart • tl 93075 filtIC(1-11 . 41rHS CLERK TO THE BOARD P.O. BOX 758 GREELEY,COLORADO 80632 (303)358-4000 EXT.4225 C. COLORADO July 22, 1993 Parcel No. : 080726000039 PIN No. : P 0002130 EASTMAN KODAK COMPANY ATTN:DAVE FINNMAN CORP TAX DEP 343 STATE STREET ROCHESTER, NY 14650 Dear Petitioner(s) : {III The Weld County Board of Equalization has set a date of Monday, August 2, 1 1993, at or about the hour of 1:30 P.M. , to hold a hearing on your valuations for assessment. This hearing will be held at the Weld County Centennial Center, 915 10th Street, Greeley, Colorado, in the First Floor Hearing Room. The valuations for the following PIN numbers will be considered: PIN No. : P 0008513 PIN No. : P 0008512 PIN No. : P 0020594 PIN No. : P 0019031 PIN No. : P 0018021 PIN No. : P 0002130 PIN No. : P 0012160 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 hearing, 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. 9'30' 55 EASTMAN KODAK COMPANY 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, BOARD OF EQUALIZATION Ad Donald arden, Clerk to the Board BY: Linda M. Dodge, Deputy(/' cc: Warren Lasell, Assessor 930755 Hello