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HomeMy WebLinkAbout991873.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 1999, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: MAJORS DALE L & EVELYN E 2911 GRANDVIEW DR GREELEY, CO 80631 DESCRIPTION OF PROPERTY: ACCOUNT#: R3462386 PARCEL#: 096117102005 - GR IP1-5 L5 BLK1 GREELEY INDUSTRIAL PARK %2123 2 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 1999, 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 1999, 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 •:he 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 $ 56,000 Improvements OR Personal Property 504,130 TOTAL.ACTUAL VALUE $ 560,130 /� p 991873 Q C �$, 1 �T AS0043 RE: BOE - MAJORS DALE L & EVELYN E 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 for a 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. 991873 AS0043 RE: BOE - MAJORS DALE L & EVELYN E 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 30th day of July, A.D., 1999. BOARD OF COUNTY COMMISSIONERS 7 ! � ,/ COUNTY, COLO ADO ATT • •ur�{�//✓//l Dale K. Hall, Chair Wel 1 o n } tCrt and ® a EXCUSED ley \ Barbara J. Kirkmeyer, Pro-Tem BY: / Deputy Clerk to the Board George4. Ba r APPROVED AS TO FORM I2e Assist) t C y ttorney Glenn Vaad 991873 AS0043 �r NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR 14 00 GREELEY, C 17th AVE:. GR IP1-5 L5 BLK1 GREELEY 00 NORTH C080631 INDUSTRIAL PARK %2123 2 AVE% PHONE(970)353-3845,EXT.3650 Wilve. COLORADO OWNER: MAJORS DALE L & EVELYN E ' MAJORS DALE L & EVELYN E LOG 2203 2911 GRANDVIEW DR PARCEL 096117102005 ACCOUNT R3462386 _ GREELEY, CO 80631 YEAR. 1999 06/16/1999 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): COMMERCIAL PROPERTY ::s 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 determined the valuation(s)assigned to your property. The reasons for this determination of value are: WE HAVE REVIEWED YOUR PROPERTY VALUE AND FEEL IT IS CORRECT. LAW REQUIRES THAT 1997/1998 COST, MARKET AND INCOME INFORMATION BE USED TO ESTABLISH CURRENT VALUES. WE HAVE CONSIDERED ALI (3) THREE OF THESE APPROACHES TO VALUE IN ARRIVING AT YOUR CURRENT APPRAISED VALUE. PETITIONER'S ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ESTIMATE OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW LAND 56000 56000 IMPS 504130 504130 TOTALS $ $ 560130 $ 560130 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: Stanley F. Sessions 06/16/1999 WELD COUNTY ASSESSOR DATE 15-DPT-AR Form PR-207-87/99 ADDITIONAL INFORMATION ON REVERSE SIDE 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 20 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 of that decision. 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 10. 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, C.R.S., YOU MUST STATE YOUR OPINION OF VALUE IN TERMS OF A SPECIFIC DOLLAR AMOUNT. Attach additional documents as necessary. J _ 26 v J SICINA 11.4t1.11 Phil IIUNtC /f DAIE Stanley F. Sessions WELD COUNTY ASSESSOR CHRISTOPHER WOODRUFF, DEPUTY ASSESSOR APPRAISAL REPORT OF COMMERCIAL PROPERTY FOR County Board of Equalization MAJORS DALE L & EVELYN E PETITIONER vs. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 0961-17-1-02-005 Schedule Number: R3462386 Log Number: 2203 Date: JULY 30', 1999 Time: 9:00 am Board: CBOE PREPARED BY CHUCK JACK O7/51V nature Date Signature Date ASSESSOR'S OFFICE STAFF APPRAISER CBOE_COMM_010998 SALIENT FACTS AND CONCLUSIONS Purpose of Appraisal To determine Market Value as of 1/1/99 based on an appraisal date of 6/30/98. Property Rights Appraised Unencumbered fee simple interest. Location 2123 2 AV GREELEY Land Area 56000 Square Feet Zoning GRE IM Property Type Commercial 1- Storage Warehouse 2- OFFICE (13%) Year Built 1968 (9,760 SQ. FT.) Year Remodeled 1979 (19,025 SQ. FT.) Quality Average Class Metal Frame Number of Stories 1 Improvement Sq. Ft. 28,785 Basement Unfinished Sq. Ft. 0 Basement Finished Sq. Ft. 0 Mezzanine: 0 Value Indications: Land 56000 Cost Approach $652,500 Market Approach $618,900 Income Approach $632,500 Reconciled $625,000 Final Value $560,130 (ASSESSOR'S OFFICE VALUE) CBOE_COMM_C 10998 Z Page 2 SUBJECT PHOTOGRAPHS • i 'b ti r'T w � M .�. � II- b vi- 1 + ` iii • `p+� ��,{ x / )" itH. ,v,,, ..,... .. 0. - ..„ • A :Flyy .i7 3 028 N D,,...i.N, q4W c . - .____. . J :. F24z� dA f'X}+ Y V 'i t q "I� iii � • •r � ,{ C4.!' Z is tt P - ,,,.. c— "... ,` ,i,„ — , .te. ,,• ,�ai , .....4.ill., k"' 5 sa', 1! w. r.; i ! r • rat�3_ 'A° nM`d 1 i' ' :I o OO ? T'Y i 3 x 1, IA ji 1 � ,. f>r 1"�. 1.ill �i1 � It �XaF.Tlt\ I "Fr Y IA ' .:,1/4Y n 'A I „,‘, , , {imi F 'r. ''N°4 4.41' 't'l'4 :§,'i 0,.,,WitAiN44'4 4 . 4 tr.' ,t1 Ai gyp, 0 y �1t� +'`, "4 Wrr ta.,.hr r ✓, m ty r' f kr 5 �r `� t,"{ « 7 'b q!. ,usyw M mmm s fi r*c� 1. � !"1^g#r4'w�Mwlryysd . ' a �y "1 r; ;r t ,irk e� .m,,i.:,::,.:::'oy� 44,.,„ . ^ittAPI 4 "r " 3 1 o-q '�nt, M q� q, { 9 1 i.:174: ti {''rgrAd yi r1+,y a t , gc7 Jv', Ct a ua o L 'Q . . . . . • :. .!. . • • L • . . : L . . . . . . . . . . . . . . . . . . . . . i 4. ni 90 ON • . : I . .. . . .� 9 .Z '4.0 ro Oo . . . . . . I f�: : N: d .3 ¢ . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . N 1 . . . 3 : .: x :94.. r 9 i cr i M � . . . . 7-4 I . • • • , °_ 1 • i ; 9 1 . . . -. . . . . . . H . . . f LAND SALES SUMMARY SHEET Sales Sale Date of Contrib. Sales Area Price/ No. Grantor/ Grantee Sale Price In SF SF Land Zoning Subject DALE L. MAJORS Assessors 2123 2ND AVE -- Value 56, 000 $1 . 00 I -2 Greeley, CO $56, 000 1 TIEDGEN/HM PARTNERS 13TH ST & HWY 85 11/94 $142, 000 154, 350 $0 .92 I-2 Greeley, CO 2 HOWARD FRANKLIN/ CECIL FARMS 06/98 $50, 000 43, 560 $1 .15 1-2 2015 2ND AVE, GREELEY, CC 3 RUFF'/ TRUJILLO 1ST AVE & 30TH ST 07/95 $52,407 43, 639 $1.20 I-2 Greeley, CO 4 FRANKLIN VAWTER / THOMAS TROUDT 12/97 $32, 500 18, 270 I $1.78 I-2 2132 4TH AVE, GREELEY, CO 5 LLOYD BRANCH/ BURGENER BROTHERS 08/97 $159, 500 103 , 534 $1 .54 I-2 130 22ND STREET GREELEY, CO SUBJECT SITE THE SUBJECT SITE IS A 56 , 000 SQUARE FOOT RECTANGULAR, LEVEL, INDUSTRIAL ZONED, INTERIOR LOT WITH GOOD ACCESSIBILITY AND VISIBILITY FROM HWY 85 . THE COMPARABLE LAND SALES RANGE FROM . 92 PSF TO $1 . 78 PSF. THE MEAN OF THE SALES IS $1 . 32 . THE MEDIAN IS $1 .20 . 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"♦ m,- � � 4—f .. mac -' �� w • a err- —.•-.�„�•.. _ g ,•..�R:3_3f 1Tt; ,2+'6 ... m e �.• At ..,,,4_......._+rr.m r y _••" • ,.,.,'�: !y' 'DTI'k` ! .•M71r. ;P yq F o1' f ` s'rr v. yiE.' w.a a 'A - •�•'r`we:2 •t6*':_.�'€6:66,6 _ C rv,B,.a _6,- :..-.. • . �-1P..k 4' if a i I Parcel Number : 096117102005 Property Owner : DALE L & EVELYN E MAJORS Address : 2123 2ND AVE City, State, ZIP : GREELEY, CO, 80634 Surveyed by : CCJ Date of Survey : 06/30/98 Occupancy: 87% Warehouse, Storage, 13% Office Floor Area: 28 , 785 square feet Number of stories : 1 . 0 Class : Steel Average story height : 16 . 0 feet Cost rank: Average Effective age : 13 years Cost as of : 4/96 Heating and Cooling : Space Heater 100% Other features : Units Cost Total Basic structure cost 28 , 785 23 . 74 683 , 356 Extras : ASPHALT PAVING . 97 X 8030 7 , 789 CONCRETE 1 . 95 X 1662 3 , 240 CONC LOADING DOCK 960 X 7 . 60 "x , 296 Subtotal 18 , 325 Replacement Cost New 701, 681 Less Depreciation: Physical and Functional <15 . 0%> <105, 252> Depreciated Cost 596, 428 Miscellaneous : Land 56, 000 Total 652 , 428 Cost data by MARSHALL and SWIFT ROUNDED $652,500 8 ACCRUED DEPRECIATION The improved light industrial , storage warehouse, and distribution building sales utilized in the Market Data Approach were analyzed and the allocated building sales prices were deducted from current estimated reproduction cost new. This yielded an indication of accrued depreciation (physical deterioration and obsolescence) as follows : From Sale Comparable Improvements Allocated Imp Depreciation RCN Value Depreciation 1 1 838 , 244 831, 622 6 , 622 1% 2 845 , 718 714 , 527 13 , 191 2% 3 976, 460 791, 200 185 , 260 23% 4 492 , 349 421, 500 70 , 849 16% 5 355, 484 344 , 894 10, 590 3% 6 388 , 756 362, 599 26 , 157 7% The range of accrued depreciation from the market ranged from 1% to 23% with a MEAN of 8 . 67% Comparable number 1 is the subject sale thus the best indicator of depreciation at 1% . From this study accrued depreciation of 15 . 0% has been selected for the subject :property in the cost approach to value. 9 SAtFS COMPARISION APPROACH The six market transactions of storage warehouse/light industrial buildings tabulated on the following pages show an indicated value per sq. ft . (After adjustments and adding in the subjects land value) ranging from $19 . 31 psf to $25 . 66 psf . The mean is $21 . 86 and the median is $21 . 95 psf . Major consideration must be given to sale comparable #1 which is the sale of the subect property itself . This sale did included the purchase of the parcel (land and improvements) directly to the south of the subjects parcel . This adjacent parcel consists of a 9, 317 sq. ft . steel warehouse structure and 61 , 837 sq. ft . of land. The only adjustment that need be made to sale comp #1 is to allocate and deduct a value for the adjacent parcel structure . To determine a value for the adjacent parcel we considered the actual income on the adjacent property (the former income during the base year) or the indicated value as determined by the income approach and the sales comparision approach as determined from the Weld County Assessor' s office sale data files and studies . The value allocated for the adjacent parcel structure was $177, 023 or $19 . 00 per sq. ft . Considering the subject sale and the five other comparable sales a value per square foot of $21 . 50 has been adopted as being applicable to the subject or $618 , 900 . This indicated value per the comparative sales approach would indicate that the assessor' s office assigned value of $560 , 130 is fair and equalible . 10 ' I- w > w I- o to CD C- r- CO O W O) O 0) LO C0O (0 W Z OD O N N r V N. 0) N- CO ID 0 (O Q J < r r N CO 01 O) N-0 N 0 N- N-0) (od (n wo ,i_6"- o) I m CO W mac'- — M 0 N m O) CO N N O) LO LU N O 0 o N J(O H > <L N O CO N- O) LL) LL) (O O) O CO I- V O V' co W 0) 0 N- N N I- 0) O) I- (O N (O 0 CO J UJ Q O V (O CO as O) O) O rN- CO r V CO (OO O O W - O co r N N N- O C7 I . (O in Co N a' I-- 8 c N- U) F > W 1- O (O V CO f- N N C) O O CO 7 I- O N-. CO CO J UJ o OO 0 O coo N 6 N- LO O) O) co Co Co N O I- r. (O W ]' O a O R N r r N O U) 10 O N R. 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C+d7�9,iV�:A�r1k15�` F Y�. � .• .-�'6 =98Ci SALES COMPARISON APPROACH Property Rights Conveyed: This adjustment takes into account differences in legal estate, between the subject property and the comparable properties . The subject, comparables 3 and 4 are primarily owner occupied. Sales 1 , 2 , 5 , and 6 are primarily are tenant occupied. It is estimated that a slight premium is paid for buildings sold for owner occupancy vs . rental . The lack of sales information makes this difficult to quantify. As a result, an adjustment is not being made per se . Condition of Sale : Adjustments for conditions usually reflect the motivations of the buyer and seller. Based on interviews with the parties involved, these transactions fit the definition of Market Value stated at the beginning of this report . Market Conditions (Time) : An adjustment for time was not made due to lack of pared sales . However, it appears that values are rising based on repeat sales of similar properties . Location: Locational adjustments are required when the subject land value is different from the comparable sales . To account for any difference, the land was deducted from the comparables, resulting in an improvements only value to which the subject land is added. Age/Condition: The age and condition of the comparable properties are being considered together . It is estimated that a plus or minus adjustment of 1% per year in effective age difference be made to the comparable sales . Quality of Construction The quality adjustments reflect estimated differences in cost and contrubutory value of construction. Comparable number 2 was considered to be superior to the subject in the quality of construction and required downward adjustment due to this . This adjustment is very difficult to determine from the market due to lack of sales of similar structures with different qualities of construction. This adjustment is an appraiser' s opinion based on Marshall and Swift cost differences in quality. 13 Building Size: A size adjustment of $19 . 00 per square foot was made to the comparables . This adjustment is based on the improvement only value of the comparables, used in the comparative sales approach study. The improvement values of the seven comparable sales ranged from $16 . 17 to $28 . 79 psf . The mean is $21 . 00 and the median is $20 . 57 . COMPARABLE SALE �2 or � FI��S'�d�� id •w� 7-1•C ute I Aria b f t� T'— PIN: 3462386 PARCEL # : 96117102005 OCCUPANCY: WHSE/STOR ADDRESS : 2123 2 AV GREELEY PROJECT: 0 SALE DATE : 02/28/95 BOOK # : 1482 SALE PRICE : $920 , 000 RECEPTION # : 2428458 ADJ SALE PRICE : GRANTOR: COUSINS LEASING CO GGRANTEE : DALE & EVELYN MAJORS YEAR BLT: 1965/1972 LAND/BLDG RATIO: 3 . 09 BLDG SIZE : 38 ,102 IMPS PRICE/PSF : $21 . 84 CLASS : S SALE PRICE/PSF : $24 . 16 CONSTRUCTION-QUA:.,: AVG CASH DOWN: $675 WALL HEIGHT: 16 ' & 18 ' LOAN: ASSUMED STORIES : 1 INTEREST RATE : 10 . 0% BSMT SIZE : 0 LOAN TERM (YRS) : 30 LADED SIZE : 117 , 837 POINTS PAID: 0 LAND VALUE : REMARKS : SALE WOL PIN #3462286 . SALE INCLUDED A TRADE OF 6 .45 ACRES OF VACANT LAND ON WEST 10TH & 59 AVE (1031 TAX EXCHANGE) . 2 BLDGS : BLDG 1 28 , 785 SF WHSE CLASS S, 16 ' WH. BLDG 2 9, 317 SF WHSE, 18 ' WH, CLASS S. 14 COMPARABLE SALE Z. i-VP ?ran, Ma Wi 5y �N p 5 �!v PIN#, 6921198 PARCEL #: 096104401001 PRIMARY OCCUPANCY: LGT IND MANU OFFICE: 20.00% 2ND OCCUPANCY: ADDRESS: 701 CHERRY AVE GREELEY PROJECT: 1626 SALE DATE: 09/09/97 BOOK #: SALE PRICE: $855,000 RECEPTION #: 2568437 ADJ SALE PRICE: GRANTOR: ARC DEVELOPMENT GRANTEE: SUMMIT GROUP OF SOUTHERN WISCONSIN LLC YEAR BLT: 1995 EFFECTIVE AGE: LAND/BLDG RATIO, 19.84 BLDG SIZE: 28,020 IMPS PRICE/PSF: $28.24 CLASS: S SALE PRICE/PSF: $30.51 CONSTRUCTION-QUAL.: AVG CASH DOWN: $855,000 WALL HEIGHT: 24 LOAN: STORIES: 2 INTEREST RATE: BSMT SIZE: LOAN TERM (YRS): LAND SIZE: 555,826 POINTS PAID: LAND VALUE: 63,800 REMARKS: THE SUBJECT BUILDING HAS 28,020 TOTAL SQ FT WHICH INCLUDES A 5,520 SQ FT TWO STORY OFFICE. THE GRANTEE WAS THE FORMER TENANT. OAR 10.39 15 COMPARABLE SALE 3 40h11; , �u,pr� 1 ti, , t ��� 0 1 ;I t yi d I ` u � �� 1 u w l_v 1 �IIIIi 1 .., _. PIN#, 2802986 PARCEL #: 096105301013 PRIMARY OCCUPANCY: INDUSTRIAL LIGHT MANUFAC OFFICE: 5.00% 2ND OCCUPANCY: ADDRESS: 527 6 AVE GREELEY PROJECT: SALE DATE: 07/25/97 BOOK #: 1617 SALE PRICE: $450,000 RECEPTION #: 2559944 ADJ SALE PRICE: GRANTOR: BREWER STEEL CO GRANTEE: NORFOLK IRON METAL CO YEAR BLT: 1948 EFFECTIVE AGE: 1974 LAND/BLDG RATIO: 1.32 BLDG SIZE: 21,550 IMPS PRICE/PSF: $19.56 CLASS: S SALE PRICE/PSF: $20.88 CONSTRUCTION-QUAL AVG CASH DOWN: $450,000 WALL HEIGHT: 28 LOAN: STORIES: 1 INTEREST RATE: BSMT SIZE: LOAN TERM (YRS): LAND SIZE: 28,500 POINTS PAID: LAND VALUE: 28,500 REMARKS: THE SUBJECT PROPERTY IS LAND POOR WITH A 1.32 LBR, BUT THE SALE DID INCLUDED THE RIGHT TO A LEASE OF APPROX. 10,000 SQ FT OF A VACANT LAND ADJACENT TO THE SUBJECT (THE LEASE RUNS UNTIL 04/2072). THE DOCK FEE ON THE SUBJECT DEED WAS RECORDED AS $27.50 BUT THE SALES PRICE WAS VERIFIED TO BE $450,000 WITH MANFRED A. DIECK THE PRESIDENT OF BREWER STEEL (THE SUBJECT HAD BEEN LISTED FOR $540,000 PREVIOUS TO THE SALE). 16 COMPARABLE SALE 4 qii ii!t!flflr PIN: 3464486 PARCEL # : 96117102028 OCCUPANCY: SER GAR ADDRESS : 2111 2 AV GREELEY PROJECT: 0 SALE DATE: 12/19/94 BOOK # : 1473 SALE PRICE : $250 , 000 RECEPTION # : 2420432 ADJ SALE PRICE : $400 , 000 GRANTOR: GLEN R SHUPE GRANTEE : JOHN L SHUPE YEAR BLT : 1967 LAND/BLDG RATIO: 3 . 67 BLDG SIZE : 20 , 000 IMPS PRICE/PSF: $17 . 24 CLASS : C SALE PRICE/PSF : $20 . 00 CONSTRUCTION-QUAL: AVG CASH DOWN: . WALL HEIGHT: 16 LOAN: 0 STORIES : 1 INTEREST RATE : 0 . 0% BSMT SIZE : 0 LOAN TERM (YRS) : 0 LAND SIZE : 73 , 475 POINTS PAID: 0 LAND VALUE : 55 , 106 REMARKS : FAMILY SALE BETWEEN BROTHERS . JOHN (GRANTEE) PURCHASED GLENN' S (GRANTOR) PARTIAL INTEREST IN SUBJECT PROPERTY (APPROX 62 . 5%) . GRANTEE ALREADY OWNS THE OTHER PARTIAL INTEREST (APPRCX 37 . 5%) . NO APPRAISAL WAS DONE TO DETERMINE SUBJECTS VALUE. GRANTEE' S OPINION OF VALUE WAS $400,000. 17 . COMPARABLE SALE 5 1 a4 °ib tonic PIN: 0205988 PARCEL # : 80536000053 OCCUPANCY: WHSE/STOR ADDRESS : 3455 F ST GREELEY PROJECT: 0 SALE DATE : 12/16/94 BOOK # : 1472 SALE PRICE : $400 , 000 RECEPTION # : 2419695 ADS SALE PRICE: GRANTOR: COWAN, THOMAS J GRANTEE : CECIL FARMS YEAR BLT: 1982 LAND/BLDG RATIO: 3 . 44 BLDG SIZE: 17 , 278 IMPS PRICE/PSF : $21 .43 CLASS : D SALE PRICE/PSF : $23 . 15 CONSTRUCTION-QUAL: CASH DOWN: $50 , 000 WALL HEIGHT : 14 LOAN: NEW STORIES : 1 INTEREST RATE : 9 . 5% BSMT SIZE : 0 LOAN TERM (YRS) : 5 LAND SIZE : 59 , 475 POINTS PAID: 1 LANI) VALUE : 29, 737 REMARKS : FIRST LEVEL 16 , 190 SF, SECOND LEVEL 1 , 088 SF . WHSE/STOR 80%, OFFICE 20s . l8 COMPARABLE SALE (p s : t S� tyu t.. fm. ' er PIN#, 0155890 PARCEL #: 96120101022 PRIMARY OCCUPANCY: IND LT MANF OFFICE: 17.00% 2ND OCCUPANCY: ADDRESS: 152 30 ST GREELEY PROJECT: SALE DATE: 08/31/98 BOOK #: SALE PRICE: $800,000 RECEPTION #: 2638201 ADJ SALE PRICE: GRANTOR: SCHNELL GARY & JANE GRANTEE: WHEELER PROPERTIES LLC YEAR BLT: 1995 ZONING I-M EFFECTIVE AGE: 1995 LAND/BLDG RATIO: 4.59 BLDG SIZE: 24,821 IMPS PRICE/PSF: $28.79 CLASS: C SALE PRICE/PSF: $32.23 CONSTRUCTION-QUAL AVG CASH DOWN: $325,000 WALL HEIGHT: 24 LOAN: NEW STORIES: 1 INTEREST RATE: 8.00% BSMT SIZE: LOAN TERM (YRS): 20 YRS LAND SIZE: 113,964 POINTS PAID: LAND VALUE: 85,473 REMARKS: THE SUBJECT SALE INVOLVED A 1031 TAX EXCHANGE OAR10% 19 COMPARABLE SALE 7 6 , !; i I Y . _ . . PIN#, 3549086 PARCEL #: 096117316005 PRIMARY OCCUPANCY: WHSE/STOR OFFICE: 2ND OCCUPANCY: ADDRESS: 2626 8 AVE GARDEN CITY 1595 PROJECT: BOOK 2537358 1 SALE DATE: 03/07/97 RECEPTION #: SALE PRICE: $737,500 ADJ SALE PRICE: GRANTOR: AFTCO GRANTEE: CORNFORTH JAMES W YEAR BLT: 1945 LAND/BLDG RATIO: 1.50 BLDG SIZE:TIVE AGE: ,8 IMPS PRICE/PSF: $16.17 BLDG SIZE: 38,827 CLASS: C SALE PRICE/PSF: $18.99 CONSTRUCTION-QUAL: AVG CASH DOWN: $35,500 LOAN: NEW WALL HEIGHT: 14&18 INTEREST RATE: 10.0% STORIES: 1 23 BSMT SIZE: LOAN TERM (YRS): LAND SIZE: 58,050 POINTS PAID: LAND VALUE: 109,715 REMARKS: THE SUBJECT PROPERTY WAS A FORMER POTATO CHIP FACTORY WHICH WAS PURCHASED ON 11/15/95 WITH THE INTENT TO CONVERT IT INTO MINI STORAGE UNITS. BEFORE THE CONVERSION COULD BE COMPLETED, BUT AFTER MAJOR CLEAN UP AND SOME REMODELING, THE SUBJECT SOLD AGAIN ON 3/07/97. THE SUBJECT BUILDING WILL NOW BE USED FOR THE MANUFACTURING OF PLASTIC BAGS FOR PRODUCE COMPANIES. INCOME APPROACH /ACTUAL INCOME SIGN GUYS rents 7,240 s.f. at $2,000 per month($3.31 psf) for an annual rent of$24,000 ARMY NATL. GUARD rents 9,536 s.f. at $3,792 per mo ($4.77 psf) for an annual rent of $45,504 VACANT AREA es.imated rent of 12,009 s.f. at $3,502 per mo ($3.50 psf) for an annual rent of $42,024 *presently asking for $4.00 psf Total rentable area 98,785 Sq. Ft. POTENTIAL GROSS INCOME $111,528 Less Vacancy and Credit Loss 10% (The mkt indicates 5%) (11,153) EFFECTIVE GROSS INCOME (EGI) $100,375 EXPENSES (typical expenses for warehouses from the market) Insurance .12 psf (3,454) maintenance 3% (3,011) Reserves and Replacement 3% (3,011) Management 5% (5,019) legal & accounting 2.8% (2,847) water& sewer (800) total expenses ($18,142) (18%) NET OPERATING INCOME (NOI) $82,233 ($2.82 psf NNN) Cap Rate 13.0% VALUE AS INDICATE BY THE INCOME APPROACH $632,562 ROUNDED $632,500 RENT COMPARABLES COMP USF ADDRESS SQ. FT. YOC $LPSE Knight Manufacturing Light Mfg 701 Cherry 28,020 Sq. Ft. 1995 $3.17 NNN Steinbecker Whse 2600 2 Av 24,767 Sq. Ft. 1968 $3.50 NNN Distortions Light Mfg 152 30 St 24,821 Sq.Ft. 1995 $3.58 NNN BFI Whse 1925 1 Av 24,100 Sq. Ft. 1981 $4.27 NNN Catherwood Whse 124 E 4 St 12,000 Sq. Ft. 1978 $2.50 NNN Federal Express Whse 1255 H St 24,590 Sq. Ft. 1997 $4.17 NNN Weis Bldg Whse 14000 Mead 22,080 Sq. Ft 1986 $3.27 NNN 20 tt� 4M'�t p -,a'�}u �arY&w4FL ra���' U� bfia + r�' „� xw . �F':. ,¥?e 1 " IIWIFRCIpAL YPf E r ap T` " ary k T } } rM9lhpl iN rrir� Yk q,'r"IX4‘r;Trrirr4iriiirtiktfill?' I' r' 1024,5r.:7117""1711711'a�ry � n w r x �ba 5 W '�r�. H,,,�A s rr}dN.4}rr r a � �j Y Y4�� }�h J^ ,1 r, , -t � N :Pr r k �' ,9 -11111: 1 � � �� .a• a v . tay� } ppq I'll mau C-r>E r LI I( 413 �"' r l? �1, !.. I VI Li.' i � c 'E � N ram Y AX ,t,iil Fp .1 y,* Y ,�a` KY'' e''� � 9 '"�� k: ®r a L0 31 F',Of`�Office { o g t5il.! t 71- kvi '4r,':N-77,,} ," x5 sa<t4 ""1`4 k"fx '$ a ce avaia� ta n$J / nd antl 5�By=ass I tl , „ediate acce[s�s�t' o � � n6 end ytii it d eetcs it, ' d .xik}. M ortc; s t r � t+rk } � . f *j,.o • �4i aie fig iock '�ut g.o�,1Y ,d'I I:door �4 3/ t,. ,,`'C"a! J I cke�r^,3� 3 6461 "' 'Call:im,y�,� or 304�2��130 a,p•z+r we� ,;.µ .t e""i .N 1, '�tr tlea sse t', 'y;- Commercial okerl4ertne _ Brol er Assoc a 21 STABILIZED INCOME / EXPENSE STATEMENT (FROM THE MARKET) Rentable Area 28,785 Sq. Ft. POTENTIAL GROSS INCOME Stabilized Estimated 28,785 Sq. Ft. X $3.00Sq. Ft. NNN $86,355 Less Vacancy and Credit Loss 5% (4,318) EFFECTIVE GROSS INCOME(EGI) $82,037 EXPENSES (typical expenses for warehouses from the market) Reserves and Replacement 2% (1,641) Management 3% (2,461) NET OPERATING INCOME(NOI) $77,935 Cap Rate (Started with NNN lease so cap rate has no etr) 10.5% VALUE AS INDICATE BY THE INCOME APPROACH $742,238 ROUNDED $742,000 ($25.78 psf) RENT COMPARABLE, COMP .USE ADDRESS SQ. FT. YaC $SSE Knight Manufacturing Light Mfg 701 Cherry 28,020 Sq. Ft. 1995 $3.17 NNN Steinbecker Whse 2600 2 Av 24,767 Sq. Ft. 1968 $3.50 NNN Distortions Light Mfg 152 30 St 24,821 Sq.Ft. 1995 $3.58 NNN BFI Whse 1925 1 Av 24,100 Sq. Ft. 1981 $4.27 NNN Catherwood Whse 124 E 4 St 12,000 Sq. Ft. 1978 $2.50 NNN Federal Express Whse 1255 H St 24,590 Sq. Ft. 1997 $4.17 NNN Weis Bldg Whse 14000 Mead 22,080 Sq. Ft 1986 $3.27 NNN 22 Operating Expenses: Based on typical storeage warehouse expenses ( fixed expense of insurance and the variable expenses of management , maintenance, and reserves and replacement) , the typical storage warehouse should be approximately 9 . 5% percent to 22 . 5% percent (not including property taxes which are included in the cap rate) . The chart below shows the ranges of expense incurred by typical storage warehouse/light industrial buildings based on t:he Weld County Assessor' s Office income and expense data . AT STABILIZED OCCUPANCY PER EXPENSE CATEGORIES SQUARE FOOT OF' BUILDING AREA LOW, RANGE HIGH RANGE INSURANCE 2 . 5% ($0 . 11 psf) 3 .5% ($0 . 13 psf) MANAGEMENT 2% 7% LEGAL & ACCOUNTING 2% 3% MAINTENANCE 2% 4% UTILITIES TENANT(less than TENANT (less than 1%) 1%) RESERVES & REPLACEMENT 2% 4% TOTALS 9 . 5% 22 .5% 23 Capitalization Rate: The overall capitalization rate used for the subject is 13 . 0% . This rate was detemined to be a typical cape rate used by investors where the net operating income was known. These rates ranged from 8 . 7% to 12 . 85% (these rates include a 2 . 5% ETR) . The mean was 10 . 50% and the median was 9 . 97% . The Scott , Stahl , Burbach & Decker publication was also referenced. This publication shows stablized cap rates in the range from a low of 8% to a high of 11 . 0% . The sale of the subject property was also taken into consideration. The net operating income of the subject property and the adjacent parcel which was included in the subject sale dated 2/95 for $920 , 000 . The net operating income from both buildings included in the sale was approximatly $116 , 318 (NOI of $88 , 599 for the subject and a NOI of $27, 718 for the adjacent parcel) . The cap rate from the subject sale is calculated as follows : NOI $116, 318 divided by the sales price of $920 , 000 would give us a cap rate of 12 . 6% 2L FQITAT,T7ATION SAT ES COMPAR ART,F COMP AR ART,F PIN# ASSESSOR'S ASSIGNED VALUE ESE SUBJECT 3462386 $19.46 COMP #1 • 3462386 $19.46 COMP #2 6921198 $30.51 COMP #3 2802986 $20.85 COMP #4 3464486 $19.50 COMP #5 0205988 $23.15 COMP #6 0155890 $28.50 COMP #7 3549086 $18.42 This page shows the assessor's office assigned values on a per square foot basis of the six comparables used in the sales comparison approach. The above figures would indicate that the subject property is equalized with similar properties. 25 CONCLUSION Real property for tax year 1999 must be valued utilizing the level of value for the period of one and one-half years immediately prior to July 1,1998. Except that, if comparable valuation data is not available from such one-and one-half-year period to adequately determine the level of value of a class of property. The period of five years immediately prior to July 1, 1998 shall be utilized to determine the level of value. Said level of value shall be adjusted to the final day of the data gathering period. Changes occurring between base years are not to be accounted for until the following level of value is implemented, other than additions, change in use, detrimental acts of nature, damage due to fire, etc., or creation of a condominium, or any new regulations restricting or increasing the use of the land, or a combination thereof. {„9-1-104(11)(b)(1) C. R .s.} The subject property has been classified as Commercial Property for assessment purposes. Commercial property value shall be determined by appropriate consideration of the Cost Approach, Market Approach, and Income Approach to value. {39-1-103(5)(a) C. R. s.} The Assessor has considered all three approaches to value for the subject parcel on appeal. FINAL RECONCILIATION After consideration of the cost, market and income approaches, it is the Weld County Assessor's opinion that the value of $560,130, most accurately reflects the value of the subject property in Weld County for the 1999 tax year. COST APPROACH MARKET APPROACH INCOME APPROACH RECONCILE $652,500 $618,900 $632,500 $625,000 FINAL INDICATED VALUE $560,130 2 6 CBOE_COMM x10998 Page 13 Hello