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HomeMy WebLinkAbout971368.tiffRESOLUTION RE: THE BOARD OF EQUALIZATION, 1997, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: DINNER INV COMPANY 540 BANK ONE PLAZA GREELEY, CO 80631 DESCRIPTION OF PROPERTY: PIN: R3266186 PARCEL: 096108225005 - GR 3312 ALL THAT PT L25 W OF W LN OF ALLEY & ALL L26 TO 36BLK165 ELMWOOD & A STRIP 20.8FT WIDE ADJ 33 ON S SIDE & EXTENDING TO N LN OF 25 TO 32 STRIP BEING VACATED ALLEY%1540 8TH AVE% WHEREAS, the Board of County Commissioners of Weld County, Colorado, convened 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 1997, 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 1997, claiming that the property described in such petition was assessed too high, as more specifically stated in said petition, and WHEREAS, said petitioner being present, and WHEREAS, the Board has made its findings on the evidence, testimony and remonstrances and is now fully informed. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, acting as the Weld County Board of Equalization, that the evidence presented at the hearing clearly supported the value placed upon the Petitioner's property, after review by the Weld County Assessor. Such evidence indicated the value was reasonable, equitable, and derived according to the methodologies, percentages, figures and formulas dictated to the Weld County Assessor by law. The assessment and valuation of the Weld County Assessor shall be, and hereby is, affirmed as follows: ACTUAL VALUE AS DETERMINED BY ASSESSOR Land Improvements OR Personal Property TOTAL ACTUAL VALUE $ 114,000 354.690 $ 468.690 971368 AS0038 RE: BOE - DINNER INV COMPANY Page 2 BE IT FURTHER RESOLVED that a denial of a petition, in whole or in part, by the Board of Equalization may be appealed by selecting one of the following three options; however, said appeal must be filed within 30 days of the denial: 1. Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's (CBOE's) decision to the Board of Assessment Appeals (BAA). Such hearing is the final hearing at which testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the Court of Appeals, only the record created at the BAA hearing shall be the basis for the Court's decision. No new evidence can be introduced at the Court of Appeals. (Section 39-8-108(10), CRS) Appeals to the BAA must be made on forms furnished by the BAA, and should be mailed or delivered within thirty (30) days of denial by the CBOE to: Board of Assessment Appeals 1313 Sherman Street, Room 523 Denver, CO 80203 Phone: 866-5880 OR 2. District Court: You have the right to appeal the CBOE's decision to the District Court of the county wherein your property is located. New testimony, exhibits or any other evidence may be introduced at the District Court hearing. For filing requirements, please contact your attorney or the Clerk of the District Court. Further appeal of the District Court's decision is made to the Court of Appeals fora review of the record. (Section 39-8-108(1), CRS) OR 3. Binding Arbitration: You have the right to submit your case to arbitration. If you choose this option the arbitrator's decision is final and your right to appeal your current valuation ends. (Section 39-8-108.5, CRS) Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent. You and the CBOE select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located will make the selection. Arbitration Hearing Procedure: Arbitration hearings are held within sixty days from the date the arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records, documents and other evidence. He also has the power to administer oaths, and all questions of law and fact shall be determined by him. 971368 AS0038 RE: BOE - DINNER INV COMPANY Page 3 The arbitration hearing may be confidential and closed to the public, upon mutual agreement. The arbitrator's written decision must be delivered to both parties personally or by registered mail within ten (10) days of the hearing. Such decision is final and not subject to review. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the CBOE. In the case of residential real property, such fees and expenses cannot exceed $150.00 per case. The arbitrator's fees and expenses, not including counsel fees, are to be paid as provided in the decision. The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 18th day of July, A.D., 1997. ATTEST: Y Weld Coun'tfle BY. Deputy Cler APPROVED AS TO FORM: C dnty Attrjney BOARD OF COUNTY COMMISSIONERS WELD NTY, COL RADO eorge F. Baxter, Chair Constance L. Harbert, r - e EXCUSED Dale K. Hall EXCUSED Barbara J. Kirkmeyer W. HI Webster 971368 AS0038 97-; c 7CC— 3 c DINNER INV COMPANY 540 BANK ONE PLAZA GREELEY, CO 80631 HEARING DAT fr,IikSING ATTENDED? a!) AGENT NAME: APPRAISER NAME DECISION: Land BOE SUMMARY SHEET PIN #: R3266186 PARCEL #: 096108225005 TIME: 8:30 a.m. NAME a-t."--eLd Improvements OR Personal Property Total Actual Value ACTUAL VALUATION ORIGINAL $114,000 354,690 $468,690 SET BY BOARD COMMENTS: MOTION BY ad TO 0/kg; ,.58.0 SECONDED BY Si Failed to prove appropriate value No comparables given Increase/Decrease in Valuation Assessment Ratio Other: Hall ---7--- Kirkmeyer --,�� Webster - ) Harbert - �, ) Baxter - RESOLUTION NO._ 971368 July 11, 1997 CLERK TO THE BOARD PHONE (970) 356-4000 EXT.4218 FAX: (970) 352-0242 915 10TH STREET P.O. BOX 758 GREELEY, COLORADO 80632 Parcel No.: 096108225005 PIN No.: R3266186 DINNER INV COMPANY 540 BANK ONE PLAZA GREELEY, CO 80631 Dear Petitioner(s): The Weld County Board of Equalization has set a date of Friday, July 18, 1997, at or about the hour of 8:30 a.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. A number of hearings have been scheduled at this time; peitioners will be asked to sign in with the Clerk upon arrival, and cases will be heard on a first come / first heard basis. You have a right to attend this hearing and present evidence to the Board in support of your petition. The Weld County Assessor or his representative will be present. The Board will make its decision on the basis of the record made at said 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 5, 1997, and mailed to you on or before August 10, 1997. Because of the volume of cases before the Board of Equalization, all cases shall be limited to 15 minutes, of which you will be allowed 10 minutes for your presentation. 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. DINNER INV COMPANY - R3266186 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 Luk� Donald D. Warden, Clerk to the Board BY: Carol A. Harding Deputy Clerk to the Board cc: Warren Lasell, Assessor By: 15-DPT-AR Form PR -207-87/94 DINNER INV COMPANY 540 BANK ONE PLAZA GREELEY, CO 80631 NOTICE OF DENIAL GE 3312 ALL THAT PT L25 W OF W LN OF ALLEY & ALL L26 TO 36BLK165 ELMWOOD & A STRIP 20.8FT WIDE ADJ 33 ON S SIDE & EXTENDING TO N LN OF 25 TO 32 STRIP BEING VACATED ALLEY%1540 8TH AVE% OWNER: DINNER INV COMPANY 06/27/1997 ,.., 1, LOG 3126 PARCEL 096108225005 ACCOUNT R3266186 YEAR 1997 �y. -7 OFFICE OF COUNTY ASSESSOR 1400 NORTH 17th AVE. GREELEY, CO 80631 PHONE (970) 353-3845, EXT. 3650 The appraisal 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): 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 determined the valuation(s) assigned to your property. The reasons for this defemination of value are: YOUR PROPERTY HAS BEEN UNIFORMLY VALUED FOLLOWING COLORADO LAW AND INSTRUCTIONS PUBLISHED BY THE STATE DIVISION OF PROPERTY TAXATION. YOUR PROTEST OF VALUE HAS BEEN DENIED DUE TO COMPARISON OF OTHER SIMILAR PROPERTIES WHICH SOLD DURING THE 1995/1996 TIME PERIOD. THIS COMPARISON SHOWS YOUR ACTUAL PROPERTY VALUE TO BE CORRECT FOR THAT PERIOD. PROPERTY CLASSIFICATION PETITIONER'S ESTIMATE OF VALUE ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW LAND IMPS 114000 354690 114000 354690 TOTALS $ $ 468690 $ 468690 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. 06/27/1997 WARREN L. LASELL WELD COUNTY ASSESSOR DATE ADDITIONAL INFORMATION ON REVERSE SIDE ( :,' S YOU HAVE THE RIGHT TO APPEAL THE ASSESSOR'S DECISION The County Board of Equalization will sit to hear appeals beginning July 1 and continuing through August 5 for real property (land and buildings) and personal property (furnishings, machinery, and equipment) 39-8-104 and 39-8- 107(2), C.R.S. APPEAL PROCEDURES: If you choose to appeal the Assessor's decision you must appeal to the County Board of Equalization. To preserve your right to appeal, your appeal must be POSTMARKED OR DELIVERED ON OR BEFORE JULY 15 FOR REAL PROPERTY, AND JULY 21 FOR PERSONAL PROPERTY. WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970)356-4000 Ext. 4225 NOTIFICATION OF HEARING: You will be notified of the time and place set for the hearing of your appeal. COUNTY BOARD OF EOUALIZATION'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 5. TAXPAYER RIGHTS FOR FURTHER APPEALS: If you are not satisfied with the County Board of Equalization's decision you must file within thirty days of the County Board of Equalization's written decision with ONE of the following: Board of Assessment Appeals (BAA): Contact the BAA at 1313 Sherman, Room 315, Denver, Colorado 80203, (303)866-5880. District Court: 9th Avenue and 9th Street, P.O. Box C Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4520 Arbitration: WELD COUNTY BOARD OF EQUALIZATION 915 10th Street, P.O. Box 758 Greeley, Colorado 80632 Telephone (970) 356-4000, Ext. 4225 If you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board of Assessment Appeals by September 11. 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 In the space below, please explain why you disagree with the Assessor's valuation. IN ACCORDANCE WITH 39- 8-106(1.5), C.R.S., YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. s1ci7 A I tKb OF PE I I f TONER i /to hi DAIS Elem: SrHi: STR: 050565 Zoning:C-4 Year Built: 137026 COM SOLD 05/30/97 16:56 Area:10 SA: 4 Pr: $299,900 Range Pr: Ad: 901 10 AV Lgl:GR 5043 L1 TO 4BLK66 (1002 9TH SSS Subd: GREELEY Cnty:WELD Map-Book:X Page: 0 Sec:X $/SqFt: 22.60 TaxIDx(B)/Parclx(L)/PINx(W):2822886 Locale:GREELEY Zip Code:80631- Taxes: 9,009/95 IR: LoanBal: $0 Pymnt: CashAssume: 230,000 LnTrm/Yrs: Water: GREELEY Middle . Sch Dist: Landsize: < 1 Acre Approx.Lot Size: 100X190 1956 New: N Builder: Elec: PUB SVC Gas: GREELEY Approx.Acreage: Est Comp Dt: Bldg #: Unit #: Total Sqft Lease: Min Sqft Avail . Min/Max Units Vacant: Floor Level: Total Bldg Area : 10,178 Avail Date: Max Sqft Avail : .2nd -Balance: Acct/Legal Exp Adv Exp Insurance Exp Prop Mgmnt Exp Per Prp Tax Exp RE Tax Exp $0 $0 $2,000 $3,989 $0 $9,009 Pymt: Int: Rep/Maint Exp Services Exp. Supplies Exp Utilities Exp Misc Exp Total Op Exp $1,200 $564 $0 $13,756 $2,000 $32,518 Terms/Yrs. Remain: Tot Cur Mo Inc: Gross Schd Inc: Vac Rate: 0 %- GRM: 3.6 Cap Rate: 13.4 Net Op Income: $5,276 $63,312 $0 $30,794 GREAT BUILDING AS FAR AS LOCATION & CASH FLOW. CHECK OUT THE GROSS INCOME BANK SALE - HERE'S A BARGAIN! < 1 Acre Compo Roof Evap Cooler Lend Onw/REO Nothing Minimum - C 1 Story Flat Roof Natural Gas Tenant Occup Cash 1 Ph/Mp/Rend OfficeDwntwn Partial Bsmt City Water Lease Agreem Conventional Lease/Rents Brk/Brk Vane 90%+FinBsmt LawnSprkSyst Now Mo-Mo Comm or Ind Brick Hot Water Corner Lot OffGrossLse AppraisalAvl LA:G66464 LO:1AUST BRUCE WILLARD AUSTIN & AUSTIN (970) 346-1330 SubAg: (970) 353-0790 TrnBr: 0.00 ByAg: 3.00 3.00 LC:R BE:N Pend Date : Close Date: SA:COOP SO:COOP 01/30/1997 Terms:CONV FIX Points Paid by Seller: 03/31/1997 Oth Consid/Seller: Pts Pd Buyer: SP: COOP Misc: COOP (303) 442-3585 Information herein deemed reliable but not guaranteed. Copyright: 1997 by Information and Real Estate Services - Prepared by: Patrick McNear on May 29, 1997 DOM: 214 $230,000 Elem: SrHi: 141809 COM EXPIRED Area:10 SA: 7 05/30/97 17:01 Pr: $495,000 Range Pr: Ad: 810 9 ST Lgl:L6&7,EXCEPT 5 3OFT BLOCK 64 Subd: DOWNTOWN Map-Book:X Page: 0 Sec:X $/SqFt: 24.59 Cnty:WELD TaxIDx(B)/Parclx(L)/PINx(W):0274687 Locale:GREELEY Zip Code:80631- Taxes: 9,700/95 IR: LoanBal: $0 Pymnt: CashAssume: 495,000 LnTrm/Yrs: Water: GREELEY Middle . Sch Dist: Elec: PUB SVC Gas: GREELEY STR: 050565 Landsize: < 1 Acre Zoning:C4 Approx.Lot Size: Year Built: 1908 New: N Builder: Approx.Acreage: Est Comp Dt: Bldg #: Unit #: Total Sgft Lease: Min Sgft Avail . Min/Max Units Vacant: Floor Level: Total Bldg Area : 20,127 Avail Date: 10/02/1996 Max Sgft Avail : 2nd -Balance: Acct/Legal Exp Adv Exp Insurance Exp Prop Mgmnt Exp Per Prp Tax Exp RE Tax Exp Pymt: Int: $0 Rep/Maint Exp $0 Services Exp $0 Supplies Exp $0 Utilities Exp $0 Misc Exp $0 Total Op Exp Terms/Yrs. Remain: $0 Tot Cur Mo Inc: $0 Gross Schd Inc: $0 Vac Rate: 0 0- $0 GRM: .0 $0 Cap Rate: .0 $0 Net Op Income: $0 $0 $0 $0 LARGE SOLID BUILDING RENOVATED 1991 GOOD PARKING, ENTERPRISE ZONE CREDITS GREAT FOR DOWNTOWN LOFT APT., GOLD SUITES < 1 Acre Flat Roof City Sewer Deliv.of Ded Lease/Rents 2 Story Full Bsmt Public Elevt All OperCost OfficeDwntwn Forced Air Paved Parkng Business Brk/Brk Vane Refrg/HVAC Privte Owner 100 Yr - A 8'-10'Ceiing City Water Vac Not Rent Take 1 Ext LA:G49602 LO:1HERD BLAINE HERDMAN (970) 353-6776 SubAg: 0.00 REALTEC-GREELEY (970) 346-9900 TrnBr: 3.50 Information herein deemed reliable but not guaranteed. Copyright: 1997 by Information and Real Estate Services ByAg: LC:R 3.50 BE:N EXHIBIT „A" 1 1 'P.O 41,E O n ti N k ry0 Lucerito Restaurant 72376'r 38,5 by, P4RGaL Ao.z 90. •Vacant 6640 Cr 3E.S°yo -P&'iCc k ►1/41O 3 i/ so 0\, N•, N rvlest Bank N N • \ N. NNC 47.,95 1c o• `N "\ �\ `• \ \\ N b it 0 N 2W/day %&o/ /0669 sr SURVEYOR'S CI.IIrIFICATE I HEREBY CERTIFY THAT ON JUNE 29, 1981.THE BUILDING DIMENSIONS WERE MEASURED AND FLOOR AREAS CALCULATED FOR THE BUILDING AT 1542 - 8th AVENUE AND THAT THE INFORMATION SHOWN HEREON I5 TRUE TO TIII: BEST or MY KNOWLEDGE. 0 0 GERALD U. tic(RAEPROF S IOFAClaicilfcrrr Ann LAND SURVEYOR, COLORADO REG, NO. 6616- T,IOVAh'Ic'$}10117 INC. 1??/ n 6616 •.`•y' a4A :os N.0r ��of 44 „„,,„„no,4Fo REALTORS REALTY CO. Serving Northern Colorado for over 70 years 1212 8th Avenue, Greeley, Colorado 80631 (970) 352-1212 Melvin Dinner P.C. 540 Bank One Plaza Greeley, CO 80631 Dear Mel: May 30, 1997 This letter is in answer to your question of what you might except to receive should you place your building at 1538 8th Avenue for sale with Scott Realty Co. I am sure my response is going to be considerably less than you and your family think it's worth. In the 2nd quarter of 1996 we sold the old Wheeler Realty location at 1331 8th Avenue. It's only a block away. It was on the market over (2) two years. It sold for $150,000 or $16.93 per sq. foot. Although the bank portion of your building has been updated the restaurant area (7231 sq. ft.) and the norther section (6640 sq. ft.) of the total 18669 sq. feet will require a lot of renovation to. become functional. A recent sale at 901 10th Avenue brought $229,900 or $22.60 per sq. ft. to the seller. That building was in better condition than yours, had some updating. The closing of the new Fleetside Pub on 10th Street also points out that downtown is not where it's at, you must go west to have desirable commerical property. Scott Realty Co. feels that your building should sell for about $400,000. However it may take a year or more to find a buyer because of it's downtown location. Should you go ahead and list it we would need an M.A.I.. appraisal to market it in Denver, Fort Collins, and etc. The cost of such an appraisal will be approximately $3,000 to $3,500. Keep me posted, Rays p$aker Scott Realty Co. i≥EAL OP NOTICE OF VALUATION REAL PROPERTY This Is Not a Tax Bill LEGAL DESCRIPTION: GR 3312 ALL THAT PT L25 W OF W LN OF AL LEY & ALL L26 TO 36BLK165 ELMW00D & AST RIP 20.8FT WIDE ADJ 33 ON S SIDE & EXTEN DING TO N LN OF 25 TO 32 STRIP BEING VAC *t:*** *:;>:**d:**,:,;,:****** 5 —DIGIT 80631 DINNER INV COMPANY 540 BANK ONE PLAZA GREELEY, CO 80631 Warren L. Lasell Weld County Assessor 1400 N. 17th Avenue Greeley, CO 80631 Date: 05/22/97 HEEARINGDATE : MAY 17th p YJUN EUNE 20 1997 LOCATION: OFFICE HOURS: 8:30 - 4:00 TELEPHONE NO: (970) 353-3845 x-3650 FAX NO: 970 351-0978 TAX YEAR: 1997 TAX AREA: 0600 ACCOEUNTONO: 096108225005 PROPERTY PRIOR YEAR CLASSIFICATION ACTUAL VALUE COMMERCIAL VACANT LAND TOTAL. 354690 85500 440190 CURRENT YEAR INCREASE/ ACTUAL VALUE DECREASE 354690 0 114000 28500 468690 28500 Parcel# 096108225005 Account# R3266186 To appeal by mail, list your name, address, and phone it below, detach the lower portion of this notice and mail in accordance with instructions on the reverse side to: Dinner Investment Company Name: c_o__MeJv .n 13inner Weld County Assessor Address: 54n Bank Una Pla7a 1400 N. 17th Avenue Greeley, —CO A0631 Greeley, CO 80631 Phone: Q7O_352-2081 An assessment percentage will be applied to the actual value of your property before taxes are calculated. The assessment percentage for residences is projected to be 9.74%. Generally, all other property is assessed at 29% of actual value (39-1-104(l) and (I.5)(a), C.R.S.). A change in the projected residential assessment percentage is not grounds for appealing property values or abatement (39-5- 121(1), C.R.S.) Assessed value' for oil & gas production is 87.5% primary and 75% secondary. Appraisal data used to establish value were gathered from the 18 month period ending June 30 1996. If data from that period were insufficient, data from the five year period ending June 30 1996 were used. Your property was valued as of January I of the current year. The "current year actual value" represents the actual or market value of your property. The tax notice you receive next January from the treasurer will be based on that value. DOCUMENTATION - REASON FOR REQUESTING A REVIEW: See schedule of material attached, including letter dated June 6, 1997 MRLVIN DINNER, P.C. ATTORNEY AND COUNSELOR AT LAW 540 BANK ONE PLAZA GREELEY, CO 60631 (970) 362-2081 PAX (070) 352-9172 July 10, 1997 Weld County Board of Equalization P. O. Box 758 Greeley, CO 80632 Re: Dinner Investment Company c/o Melvin Dinner 540 Bank One Plaza Greeley, CO 80631 Tax Year 1997 Tax Area 0600 Parcel No. 096108225005 Account No. R3266186 Gentlemen: I represent The Dinner Investment Company, a Colorado corporation, with offices located at 540 Bank One Plaza, Greeley, CO 80631. This letter shall serve to acknowledge receipt of a Notice of Denial of the protest of value heretofore submitted relative to the value provided by the Weld County Assessor in his Notice of Valuation, said Notice of Denial being dated June 27, 1997 and received on Wednesday, July 9, 1997. This letter shall serve to advise you that I am herewith appealing the Assessor's decision and making appeal to the Weld County Board of Equalization. I am enclosing herewith copy of the letter dated June 6, 1997, together with various exhibits attached thereto, heretofore submitted to the Weld County Assessor for the purpose of protesting the dollar value outlined in the Notice of Valuation. In addition I am also enclosing herewith a copy of the Notice of Denial dated June 27, 1997. In accordance with the provisions of 39-8-106(1.5) C.R.S., I am herewith indicating that the opinion of value of the corporation as to value is the sum of $440,000.00. July 10, 1997 Page 2 I would accordingly appreciate your contacting me at your earliest convenience so that a suitable time and date can be arranged for the hearing on this matter. Very tly yours, MD/as enclosures cc: Mr. Ray Speaker MELVIN DINNER 1 MELVIN DINNER, P.C. ATTORNEY AND COUNSELOR AT LAW 840 BANK ONE PLAZA GREELEY, CO 80831 (970) 352-2081 FAX (070) 352-9172 June 6, 1997 Warren L. Lasell Weld County Assessor 1400 N. 17th Avenue Greeley, CO 80631 Re: Dinner Investment Company c/o Melvin Dinner 540 Bank One Plaza Greeley, CO 80631 Tax Year 1997 Tax Area 0600 Parcel No. 096108225005 Account No. R3266186 Dear Mr. Lasell: This letter shall serve to acknowledge receipt of your Notice of Valuation dated May 22, 1997 pertaining to real property submitted concerning the property owned by Dinner Investment Company, a Colorado corporation, located at 1538-1542 8th Avenue, Greeley, Colorado. This letter shall serve as a written appeal or protest and objection to the Notice of Valuation which you have submitted which increases the property valuation by $28,500 from $440,190 to $468,690. I am enclosing herewith for your benefit the following: 1. Copy of your Notice of Valuation with the information which you have requested. Based upon the information which you have provided in the Notice of Valuation, it appears that the increase is unjustified and erroneous as to the current value of the property in question. The commercial building involved was initially constructed as a grocery supermarket and has since been converted to other commercial usages. The present usages of the building in question consist of the following: (1) a location for Norwest Bank, Greeley, N.A., (2) a restaurant location-Lucerito Restaurant, and June 6, 1997 Page 2 (3) a vacant portion of the premises as of June 30, 1996. The third portion of the premises remains vacant as of the present date. Parcel No. 1 currently occupied by Norwest Bank of Greeley, NA consists of 4798 square feet. Parcel No. 2 currently occupied by Lucerito Restaurant consists of 7231 square feet and Parcel No. 3 which is presently vacant consists of 6640 square feet. A copy of the square footage of the building is submitted for your benefit and for your assistance in recognizing and understanding the location of the tenants or potential tenants of the building in question. In addition, I am also enclosing herewith a copy of correspondence dated May 30, 1997 prepared by Mr. Ray L. Speaker of Scott Realty Company concerning potential market valuation of the property. As you will note, Mr. Speaker has indicated an approximate value of the building at its present location of approximately $400,000.00 for sale purposes. As you will note, Mr. Speaker's market evaluation of the property is, in fact, lower than the so-called prior year valuation of $440,190.00. Under the circumstances, it would appear that instead of increasing the valuation of the building that you should, in fact, be reducing the actual value of the property from $440,190.00 to a level of $400,000.00 for taxing purposes. In addition, I am also enclosing herewith schedules submitted to me by Scott Realty Company covering current sales occurring in the downtown Greeley area that further confirm the basis for reducing the actual value of the property instead of increasing the actual value of the property in question. As you will note, I am submitting to you herewith schedule covering the sale of property located'at 901 -10th Avenue, Greeley, Colorado for a price of $299,900.00, or in other words, a square foot sale price of $22.60 per square foot. Based upon the sale of this particular property, the Dinner Investment Company property would have a value of $421,919.00. I am also enclosing herewith copy of schedule submitted to me by Scott Realty Company covering the property located at 810 -9th Street, Greeley, Colorado at a listing price of $495,000.00. This listing has now expired and represented a proposed sale at $24.59 per square foot. As you June 6, 1997 Page 3 will note, the property was not sold and the listing has expired. It would seem appropriate under the than increasing the actual value of to $468,690.00 that the Weld County reduce the actual value to $400,000 MD/as enclosures MELVIN DINNER circumstances that rather the property from $440,190.00 Assessor's Office should .00. Very u y ;ours, C.B.O.E. HEARING DATE: JULY 18, 1997 TIME: 8:30 AM OWNER OF RECORD: DINNER INV COMPANY ADDRESS: 1540 8 AVENUE GREELEY CO 80631 PIN #: R3266186 PARCEL #: 0961-08-2-25-005 APPRAISAL DATE AS OF: JUNE 30, 1996 SUMMARY OF SALIENT FACTS AND CONCLUSIONS Purpose of the Appraisal: Estimate market value on June 30,1996 Property Rights Appraised: Unencumbered fee simple interest Property Address: 1540 8 Avenue, Greeley, Colorado Improvement: Retail/office bulding Land Size: 38,000 square feet Zoning: C-4 Service Business Assessor's Value: 1997 Land Value: $ 114,000 Imps Value: 354,690 Total Value: $ 468,690 Highest and Best Use: Present use as retail/office building Size of Improvements: Norwest bank space 1 4,798 square feet Restaurant space 2 7,231 square feet Vacant space 3 6,640 Total Year of Construction: 1950 Effective Age: 35 years Remaining Economic Life: 10 years Estimated Land Value: $114,000 Estimate of Values: Cost Approach: Land Value: Improvement Value: Total Value Rounded: $ 114,000 561,387 $675,400 Sales Comparison Approach: $ 485,400 Income Approach: $ 535,800 Final Estimate of Value: $468,690 Date of Value: June 30, 1996 18,669 fr Li testy I �L MaWI Et Er Parcel Number Property Owner . Address City, State, ZIP: Surveyed by Date of Survey . 096108225005 DINNER INV COMPANY 1540 8 AVENUE GREELEY, CO, 80631 DWS 07/14/97 Occupancy: 26% Bank, 74% Retail Store Floor Area: 18,669 square feet Class: Masonry Cost rank: Average Cost as of: 4/96 Number of stories: 1.0 Average story height: 14.0 feet Effective age: 35 years Heating and Cooling: Package Unit Other features: 100% Units Cost Total Basic structure cost 18,669 52.66 983,109 Basement: Unfinished Basement Building Cost New 9,225 14.44 18,669 59.80 133,209 1,116,318 Extras: PAVING CANOPY Subtotal Replacement Cost New 33,436 39,626 73,062 1,189,380 Less Depreciation: Physical and Functional Depreciated Cost <52.8%> <627,992> 561,387 Miscellaneous: Land Total 114,000 675,387 Cost data by MARSHALL and SWIFT PIN: 3266186 COMPARATIVE SALES APPROACH NAME: DINNER INV COMPANY COMP SALE NUMBER SUBJECT 1 2 3 4 ADDRESS 1540 8 AV 1605 8 AV 1010 11 ST 825 9 ST 1706 9 ST GREELEY GREELEY GREELEY GREELEY GREELEY USE RETAIL RETAIL RETAIL RETAIL RETAIL SALE DATE 03/01/96 04/01/96 05/15/95 12/01/94 SALE PRICE 320,575 227,500 400,000 240,000 ADJ. SALE PRICE 275,000 227,500 400,000 240,000 LAND VALUE 114,000 _ 67,200 30,272 57,500 53,616 BLDG. VALUE 354,690 207,800 197,228 342,500 186,384 SIZE SF 18,669 10,225 7,804 14,375 6,830 BLDG PRICE/SQ. FT. 20.32 25.27 23.83 27.29 YEAR BUILT 1950 1946 1964 1957 1955 EFFECTIVE YEAR 1965 1965 1965 1965 1980 ADJUSTMENTS: BLDG.SIZE@20.00 168880 217300 85880 236780 BUILDING AGE 0 0 0 -30000 BSMT 0 -28750 NET ADJ TO ADJ SALE PRICE 168880 217300 57130 206780 ADD BLDG VALUE 207800 197228 342500 186384 NET ADJ TO SALE PRICE 376680 414528 399630 393164 ADD SUBJECT LAND 114000 114000 114000 114000 INDICATED VALUE 490680 528528 513630 507164 INDICATED VALUE PSF 26.28 28.31 27.51 27.17 INDICATED MARKET VALUE 18669 X $26.00= 485,400 COMPARABLE SALE 417 PIN: 3282786 PARCEL #: PRIMARY OCCUPANCY: OFFICE SPACE % : 2nd OCCUPANCY: ADDRESS: 1605 8 AV PROJECT: SALE DATE: 03/01/96 SALE PRICE: $320,575 ADJ SALE PRICE: GRANTOR: GRANTEE: YEAR BLT: EFFECTIVE AGE: BLDG SIZE: CLASS: CONSTRUCTION-QUAL: WALL HEIGHT: STORIES: BSMT SIZE: LAND SIZE: 22,400 LAND VALUE: 89,600 CHADWICK HAROLD A SCHU-3 LLC 1946 1968 10,225 C AVG 16 I 96108303016 RETAIL GREELEY BOOK #: RECEPTION #: 1535 2478919 LAND/BLDG RATIO: 2.19 IMPS PRICE/PSF 822.59 SALE PRICE/PSF: 831.35 CASH DOWN: $320,575 LOAN: INTEREST RATE: LOAN TERM (YRS): POINTS PAID: • REMARKS: LEASE GROSS $72,660 OR 7.11 NET $44867 OR 4.39 OAR 14.0%. BLDG IS AVG CONDITION HVAC IS PACKAGE AIR. BUYER SPENT $4,000 AFTER SALE TO REPAIR ROOF. PREVIOUS SALE 5/4/82 295,000 COMPARABLE SALE 354 96108205005 RETAIL PIN: 3240286 PARCEL #: PRIMARY OCCUPANCY: OFFICE SPACE % : 2nd OCCUPANCY: ADDRESS: 1010 - 1012 11 STREET PROJECT: SALE DATE: 04/01/96 SALE PRICE: $227,500 ADJ SALE PRICE: GRANTOR: HAFFELI, JOSEPFI L. GRANTEE: GOODWILL INDUSTRIES YEAR BLT: 1964 EFFECTIVE AGE: BLDG SIZE: 7,804 CLASS: C CONSTRUCTION-QUAL: AVG WALL HEIGHT: 14 STORIES: I BSMT SIZE: LAND SIZE: 12,109 LAND VALUE: 30,272 GREELEY BOOK #: RECEPTION #: 1540 2483566 LAND/BLDG RATIO: 1.55 IMPS PRICE/PSF $25.27 SALE PRICE/PSF: $29.15 CASH DOWN: $227,500 LOAN: N/A INTEREST RATE: N/A LOAN TERM (YRS): N/A POINTS PAID: N/A REMARKS: BUILDING HAS 2 UNITS - 1010 2,498 SF & 1012 5,306 SF. BUILDING HAS PACKAGE AIR, FLAT ROOF, IN GOOD CONDITION. GROSS $4.00; NET $3.00 PSF; CAP 10.29% COMPARABLE SALE 239 PIN: 2813586 PARCEL #: 96105322002 ADDRESS: PROJECT: SALE DATE: SALE PRICE: ADJ SALE PRICE: GRANTOR: GRANTEE: YEAR BLT: BLDG SIZE: CLASS: CONSTRUCTION-QUAL: WALL HEIGHT: STORIES: BSMT SIZE: LAND SIZE: LAND VALUE: REMARKS: C AVG OCCUPANCY: 825 9 ST 0 05/15/95 $400,000 RETAIL GREELEY BOOK #: 1492 RECEPTION #: 2438631 GILBERT ROBERT RIO TRIO PARTNERSHIP 1957 LAND/BLDG RATIO: 14,375 IMPS PRICE/PSF: SALE PRICE/PSF: CASH DOWN: 16 LOAN: NEW 1 INTEREST RATE: LOAN TERM (YRS): POINTS PAID: 14375 14,375 57,500 BUYERS CONVERTING BLDG INTO RESTAURANT BLDG HAS UNIT HEAT, EVAP COOLING, FINISHED BSMT, AVG CONDITION. SELLER CARRY $350,000, 9, 10 YRS. 1.00 $23.83 $27.83 $50,000 9.0°96 10 0 COMPARABLE SALE 167 PIN: 2974186 PARCEL #: 96106328022 ADDRESS: PROJECT: SALE DATE: SALE PRICE: ADJ SALE PRICE: GRANTOR: GRANTEE: YEAR BLT: BLDG SIZE: CLASS: CONSTRUCTION-QUAL: WALL HEIGHT: STORIES: BSMT SIZE: LAND SIZE: LAND VALUE: C LOW OCCUPANCY: RETAIL 1706 9 ST 0 12/01/94 $240,000 GREELEY BOOK #: RECEPTION #: DALE & DIANNA BOEHNER FRANK H & SANDRA L BENGFORD 1955 LAND/BLDG RATIO: 6,830 IMPS PRICE/PSF: SALE PRICE/PSF: CASH DOWN: 14 LOAN: 1 INTEREST RATE: 0 LOAN TERM (YRS): 30,482 POINTS PAID: 53,616 1470 2417683 4.46 $27.29 $35.14 $70,000 NEW TYPICAL TYPICAL REMARKS: WOL'S.#2974186 RETAIL; 14' WH; 5750 SF; BLT 1955 #2973486 RETAIL; 14' WH 1080 SF; BLT 1955 #2974286 VACANT LOT 0 07/15/97 Parcel : Name: Prop Address: 1540 8 Av Greeley, Co PROFORMA INCOME WORKSHEET 0961-08-2-25-005 Dinner Investments Bldg sq ft 4798 7231 6640 Tax rate Fractional rent bank restrnt vacant Avg rent psf Subject rents 1 flr rate psf Less vacancy vacancy expenses Net income Use bank restrnt vacant mill rate 0.095786 units 1 1 1 18669 & expense 10% 8% No of Units 1 1 1 Effective assm't rate tax rate 0.29 0.0278 rent/month $1,787.68 $1,975.00 $0.00 3762.68 Annual rent psf 3.5 2.87 Net Income/overall cap rate=Property value Cap rate + eff tax rate Owner expenses: exterior maintenance Comparable rentals Lincare Goodwilll inc Garrettson's Salvat'n army Use retail retail retail retail Address 1605 8 av 1010 11 st 804 8 av 1215 8 av 0.10 0.11 size/bay 4798 7231 6640 0.0000 0.0000 Bldg size 10,225 7,804 8,625 11,610 Annual rent psf $4.47 $3.28 $0.00 3.75 Annual gross Income 65342 6,534 5,227 53,580 Property value 0.100 $535,800 0.110 $487,091 Value per sq ft 28.70 26.09 Gross Net Year income income const'd per sq ft per sq ft 1946 $5.96 $4.10 1964 $4.00 $3.00 1924 $4.17 $3.13 1956 $4.60 $3.22 Hello