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HomeMy WebLinkAbout991948.tiff RESOLUTION RE: THE BOARD OF EQUALIZATION, 1999, WELD COUNTY, COLORADO - DENY PETITIONER'S APPEAL AND AFFIRM ASSESSOR'S VALUE PETITION OF: MAJORS DALE CORP 2911 GRANDVIEW DR GREELEY, CO 80631 DESCRIPTION OF PROPERTY: ACCOUNT #: R0289795 PARCEL #: 095914401010 - GR 3GWP1-5 L5 THRU 8 BLK1 GATEWAY PARK FILING #3 - 1ST REPLAT 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 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 $ 433,915 Improvements OR Personal Property 1,466,085 TOTAL ACTUAL VALUE $ 1,900,000 991948 rl n A E. AS0043 RE: BOE - MAJORS DALE CORP 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. 991948 AS0043 RE: BOE - MAJORS DALE CORP 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 4th day of August, A.D., 1999. BOARD OF COUNTY COMMISSIONERS di ,( / I° / 5���uett COUNTY, CO ORADO a rat/ Dale K. Hall, Chair e : • -'—%o the Board leg) j _a) EXCUSED Barbara J. Kirkmeyer, Pro-Tem '�'. ' the Board III !kite eorge axter A"Luim,,;y.* TO FORM: C nt G my Attorney�U � t Gelled Glenn Vaad 991948 AS0043 � � NOTICE OF DENIAL OFFICE OF COUNTY ASSESSOR a zs \\\11 NORTH CO 80631 GR 3FILING LS - B BLK1 GATEWAY 1400G NORTHEELEY,17thAVE. PARK FILING #3 - 1ST REPLAT PHONE(970)353-3845,EXT.3650 COLORADO OWNER: MAJORS DALE CORP Fil - � MAJORS DALE CORP LOG 2043 - 2911 GRANDVIEW DR PARCEL 095914401010 ACCOUNT R0289795 GREELEY, CO 80631 YEAR 1999 06/24/199971 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 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 determined the valuation(s)assigned to your property. The reasons for this determination of value are: NO CHANGE HAS BEEN MADE TO THE VALUATION OF THIS 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 OF VALUE ACTUAL VALUE ACTUAL VALUE PRIOR TO REVIEW AFTER REVIEW LAND 433915 433915 IMPS 1466085 1466085 TOTALS $ $ 1900000 $ 1900000 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(I)(a),C.R.S. Please see the back of this form for detailed information on filing your appeal. By: Stanley F. Sessions 06/24/1999 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; tHEREN ORE, 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. et, {—//77(Q-- ' 7/2 -'72 bIUNAIU Cf YE I I IIUNEI( i/ UAIE Stanley F. Sessions WELD COUNTY ASSESSOR CHRISTOPHER WOODRUFF, DEPUTY ASSESSOR APPRAISAL REPORT OF COMMERCIAL PROPERTY FOR County Board of Equalization MAJORS DALE CORP PETITIONER vs. WELD COUNTY ASSESSOR'S OFFICE RESPONDENT Parcel Number: 0959-14-4-01-010 Schedule Number: R0289795 Log Number: 2043 Date: 7-30-99 Time: 9:00 Board: CBOE PREPARED BY STAN JANTZ r7' 7 te 99 Signatur Date Signature Date ASSESSOR'S OFFICE STAFF APPRAISER CBOE_COMM_010998 SUBJECT PHOTOGRAPHS 40001.04 Residence/Office IPow g �nxlMli:umxlNl�l1^^'.!:w' _. Storage Units 1 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 2600 36 AV GREELEY Land Area 289,663 Square Feet Zoning PUD Property Type COMMERCIAL Mini Warehouse Year Built 1995 & 1998 Year Remodeled Quality Average Class METAL FRAME Number of Stories 1 Improvement Sq. Ft. 78,915 Basement Unfinished Sq. Ft. Basement Finished Sq. Ft. Mezzanine: Value Indications: Land 433,915 Cost Approach 1,900,000 Market Approach 1,920,000 Income Approach 1,935,000 Reconciled 1,920,000 Final Value 1 ,900,000 CBOE_COMM 010998 Page 2 2 COMPARABLE LAND SALES GRANTOR/ DATE OF SALES AREA IN PRICE/ ## ADDRESS GRANTEE SALE PRICE SQ FEET SQ FEET SUBJECT: 289, 663 2600 36th Ave. Greeley, CO 3775 W. 25th Greeley City/Creek 4-18-97 $708, 500 432, 986 $1 . 64 St . Stone LLC Greeley, CO 1 3750 W. 24th Greeley City/Daka 7-3-96 $354, 370 87, 991 $4 . 03 St . Porperties Greeley, CO 2 3505 W. 25 Agland Inc / 3-29-96 $250 , 000 36, 531 $6 . 84 St . Rimfire Inc Greeley, CO 3 2470 35th Rimfire Inc / 8-27-96 $130, 000 18,269 $7 . 12 AvCt . Phillip Clark Greeley 4 NOTE: SUBJECT LAND IS PRESENTLY VALUED AT $1. 50 PER SQUARE FOOT 3 �� >e cst A rolgrir- t� 557 Location Map ;y 55f �. ilj :Q ....,.<, ,� t - I- ,, 1st Sf tic 2tlj , FndESf FM >'Ei tiY '`. .t4. 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GATEWAY SELF STORAGE Potential Gross Income UNIT NUMBER RENT PER POTENTIAL GROSS SIZE OF UNITS MONTH INCOME 5x5 49 $29 $17 , 052 5x6 6 28 2 , 016 5x10 89 39 41, 652 10x10 135 59 95 , 580 10x10 Heated - 8 69 6, 624 10x15 56 69 46, 368 10x20 135 79 127, 980 10x20 Heated - 8 105 10 , 080 10x25 11 105 13 , 860 10X30 8 115 11, 040 12x25 8 130 12 , 480 12x30 Heated - 7 165 13 , 860 12X30 13 150 23 , 400 15x30 Heated - 12 225 32 , 400 Total Units 545 Gross Income $454, 392 5 INCOME CAPITALIZATION AND SUMMARY Potential Gross 454 , 392 Less 25% Vac . & Coll . Loss (5% Typical) -113 , 598 Effective Gross 340 , 794 Less Estimated Expenses 22% (W/O Taxes) -99, 966 Net Operating Income 240 , 828 Capitalization Rate 10 . 5% Plus Tax Rate 2 . 66% 13 . 16% Income Value 1, 830, 000 Plus Excess Land (Lot 5) 70, 568 X 1 . 50 105, 852 Income Approach Value • 1, 935, 852 Rounded To 1, 935 , 000 SUBJECT VALUE ESTIMATED BY THE INCOME APPROACH: $1, 935, 000 6 MINI STORAGE SALES GROSS SALE SALE SQUARE PRICE PER ADDRESS DATE PRICE FEET SQUARE FOOT SUBJECT 78 , 915 22 . 74 #1 SECURCARE SELF STORAGE 6-1-98 $850 , 000 33 , 584 25 . 31 3209 W. 10 ST. GREELEY, CO #2 WINDSOR SELF STORAGE 9-20-96 $467 , 500 19 , 440 24 . 05 101 E . MAIN ST. WINDSOR, CO. #3 EVANS SELF STORAGE 3-5-98 $1, 400 , 000 72 , 361 19 . 35 1405 32 ST. EVANS, CO #4 KOEHN SELF STORAGE 6200 W. 10 ST . 1-4-95 713 , 265 29, 939 23 . 82 GREELEY, CO. The average for all four comparable sales is $23 . 13 per square foot. 7 MARKET APPROACH SUMMARY Subject gross square feet 78, 915 at $23 . 00 per square foot $1, 815, 045 Plus excess land value (70, 568 S .F. X $1 . 50) $105 , 852 Market approach value $1, 920 , 897 Rounded To $1, 920, 000 SUBJECT VALUE BY THE MARKET APPROACH: $1, 920, 000 8 COMPARABLE SALE I t PIN#, 1748886 PARCEL #: 095901318040 PRIMARY OCCUPANCY: MINI WHSE OFFICE: 2ND OCCUPANCY: ADDRESS: 3209 W 10 ST GREELEY PROJECT: SALE DATE: 06/01/98 BOOK#: SALE PRICE: $850,000 RECEPTION #: 2618241 ADJ SALE PRICE: GRANTOR: AFTCO L P 15 GRANTEE: SECURCARE OF GREELEY LLC YEAR BLT: 1981 ZONING C-H EFFECTIVE AGE: 1990 LAND/BLDG RATIO: 2.69 BLDG SIZE: 33,584 IMPS PRICE/PSF: $18.60 CLASS: C SALE PRICE/PSF: $25.31 CONSTRUCTION-QUAL: AVG CASH DOWN: WALL HEIGHT: 10 LOAN: STORIES: 1 INTEREST RATE: BSMT SIZE: LOAN TERM (YRS): LAND SIZE: 90,213 POINTS PAID: LAND VALUE: 225,171 REMARKS: NINE SEPARATE MASONRY STORAGE BLDGS 32,300 SQ. FT. MODULAR MANAGER RESIDENCE/OFFICE 1284 SQ. FT. 9 COMPARABLE SALE 2 . Alit' . 1 \w W VY err PIN#, 1498186 PARCEL #: 80721102001 PRIMARY OCCUPANCY: MINI WHSE OFFICE: 2ND OCCUPANCY: 1 1/2 STORY RES. ADDRESS: 101 E. MAIN ST WINDSOR PROJECT: BOOK #: 1569. SALE DATE: 09/20/96 RECEPTION #: 2513590 SALE PRICE: $470,000 ADJ SALE PRICE: $467,500 GRANTOR: W.S.S., INC., GRANTEE: RUFF, CHRISTOPHER D. & CYDNEY J. YEAR BLT: 1992 EFFECTIVE AGE: 1992 LAND/BLDG RATIO: 3.46 BLDG SIZE: 19,440 IMPS PRICE/PSF: $20.58 CLASS: S SALE PRICE/PSF: $24.05 CONSTRUCTION-QUAL: AVG CASH DOWN: $1,000 WALL HEIGHT: 8.5 LOAN: NEW STORIES: 1 INTEREST RATE: 10.0% BSMT SIZE: LOAN TERM (YRS): 20 LAND SIZE: 67,300 POINTS PAID: NONE LAND VALUE: 67,518 REMARKS: ADJUSTED SALE PRICE FOR $2,500 PERSONAL PROP. MINI WHSE, 4-BLDGS, 124 UNITS, WITH A TOTAL GROSS SQ. FT OF 17800; 1 1/2 STORY HOUSE BUILT IN 1920 WITH 1,640 SQ.FT. PLUS 1,080 SQ.FT. BSMT., TWO OLD FRAME SHEDS 11' X 19' & 14' X 30' HAVE LITTLE OR NO VALUE. 10 COMPARABLE SALE 3 0 S F -�i PIN#, 3812086 PARCEL #: 096119401041 PRIMARY OCCUPANCY: MINI STG OFFICE: 2ND OCCUPANCY: ADDRESS: 1405 32 ST EVANS PROJECT: SALE DATE: 03/05/98 BOOK #: SALE PRICE: $1,400,000 RECEPTION #: 2599830 ADJ SALE PRICE: GRANTOR: NOR-COLO LTD PARTNERSHIP GRANTEE: DWYER STEPHEN J & SUSAN K YEAR BLT: 1978/83 EFFECTIVE AGE: 1985 LAND/BLDG RATIO: 2.59 BLDG SIZE: 72,361 IMPS PRICE/PSF: $14.17 CLASS: C SALE PRICE/PSF: $19.35 CONSTRUCTION-QUAL: AVG CASH DOWN: $50,400 WALL HEIGHT: 8 LOAN: NEW STORIES: 1 INTEREST RATE: 8.50% BSMT SIZE: LOAN TERM (YRS): 5 YRS LAND SIZE: 187,434 POINTS PAID: LAND VALUE: 374,868 REMARKS: THE SUBJECT MINI STORAGE CONSISTS OF 17 BLDGS WHICH CONTAIN (260) 10 X 20 UNITS; (20) 10 X 10 UNITS; (192) 5 X 10 UNITS; (16) 12 X 25 UNITS; AND (24) 5 X 8 UNITS FOR A TOTAL OF 512 UNITS (THE NEW OWNER IS IN THE PROCESS OF CONVERTING SMALLER UNITS INTO LARGER ONES OR 466 TOTAL UNITS). A SECURITY FENCE, AUTOMATIC GATES, AND NEW GABLE ROOFS WILL BE INSTALLED SOON AFTER THE PURCHASE. (W.O.L. 0961-19-4-26-009). I COMPARABLE SALE 4 14 „. _, _ mom J l , r PIN: 1984786 PARCEL # : 95909100018 OCCUPANCY: WHSE MINI ADDRESS : 6200 W 10 ST GREELEY PROJECT : 0 SALE DATE : 01/04/95 BOOK # : 1474 SALE PRICE : $722 , 800 RECEPTION # : 2421751 ADJ SALE PRICE : $713 , 265 GRANTOR: CURTIS W KOEHN GRANTEE : CECIL FARMS YEAR BLT: 1980 LAND/BLDG RATIO : 2 . 91 BLDG SIZE : 29, 939 IMPS PRICE/PSF : $18 . 73 CLASS : D SALE PRICE/PSF : $23 . 82 CONSTRUCTION-QUAL : AVG CASH DOWN: $472 , 800 WALL HEIGHT: 9 LOAN: NEW STORIES : 1 INTEREST RATE: 10 . 3% BSMT SIZE : 0 LOAN TERM (YRS) : 5 LAND SIZE : 87, 120 POINTS PAID: 1 LAND VALUE: 152 , 460 REMARKS : PROPERTY WAS ACQUIRED IN EXCHANGE FOR LIKE-- KIND PROPERTY PURSUANT TO SECTION 1031 OF THE INTERNAL REVENUE CODE . ADJUSTED PURCHASE PRICE FOR PP . MINI WHSE 28 , 191 SF, OFFICE 824 SF, APARTMENT 924 SF. 12 VALUE INDICATIONS SALE COMPARISON APPROACH: $1, 920, 000 INCOME APPROACH: $1, 935, 000 COST APPROACH: $1 , 900 , 000 ASSESSOR' S 1999 VALUE : $1, 900 , 000 13 GATEWAY SELF STORAGE 2600 36TH AVE. GREELEY, CO 80634 1997 (12 Months) Total Income $221,612 Total Expense (Less property taxes, Mortgage expense, and depreciation.) 118,713 ROI $102,899 1998 (1st. 6 Months) Total Income $131,941 Total expense (Less property tax, Mortgage expense, and depreciation) 69,398 ROI $ 62,543 I • EXHIBIT iRC 7,37fi9r July 30, 1999 RECEIVED AUG (12 1999 Assessor WELD COUNTY ASSESSOR Weld County Greeley, Colorado Attn: Stan Jantz 1400 N. 17th Ave. Greeley, CO 80631 Dear Mr. Jantz: Enclosed is the financial information requested by the commissioners. If you have any questions please contact me or my CPA, John Dollarhide at Kosmicki Dollarhide. He can verify my figures. Sincerely, 64-C E n Dale Majors Hello