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Home My WebLink About20251708.tiffResolution Approve, In -Part, Petition for Abatement or Refund of Taxes for Account Number R5229608 — Sam's West, Inc. Whereas, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and Whereas, the Board of County Commissioners of Weld County, State of Colorado, were presented with a Petition for Abatement or Refund of Taxes for Account Number R5229608, and tax years 2023 and 2024, at a duly and lawfully called regular meeting held on the 18th day of June, 2025, at which meeting there were present the following members: Chair Perry L. Buck, and Commissioners Jason S. Maxey, Lynette Peppier, and Kevin D. Ross, with Commissioner Scott K. James not being present, and Whereas, notice of such meeting and an opportunity to be present has been given to the taxpayer and the Assessor of said County, with said Assessor, Brenda Dones, being present, and taxpayer, Sam's West, Inc., being represented by Silverstein & Pomerantz, LLP, not being present, and Whereas, the Board of County Commissioners has carefully considered the attached petition and is fully advised in relation thereto. Now, therefore, be it resolved by the Board of County Commissioners of Weld County, Colorado, that the Board concurs with the recommendation of the Assessor and the petition be, and hereby is, approved, in -part, and an abatement or refund be allowed as follows: Tax Year: 2023 Correction to Assessed Valuation: $3,130,380.00 Abatement or Refund: $19,890.20 Tax Year: 2024 Correction to Assessed Valuation: $3,130,380.00 Abatement or Refund: $20,768.95 CG. P -F L, R tai L (II zo l z5 cc; 1i5TR Cap1.)M l nK plc) (Km), mil_ 11-7P - Rep `lizi 1Z5 2025-1708 AS0120 Petition for Abatement or Refund of Taxes for Account Number R5229608 — Sam's West, Inc. Page 2 The Board of County Commissioners of Weld County, Colorado, approved the above and foregoing Resolution, on motion duly made and seconded, by the following vote on the 18th day of June, A.D., 2025: Perry L. Buck, Chair: Aye Scott K. James, Pro-Tem: Excused Jason S. Maxey: Aye Lynette Peppier: Aye Kevin D. Ross: Aye Approved as to Form: Bruce Barker, County Attorney Attest: Esther E. Gesick, Clerk to the Board 2025-1708 AS0120 PETITION FOR ABATEMENT OR REFUND OF TAXES County: Weld Section 1: Petitioner, please complete Section I only. Date: 02/24/2025 Month Day Veer Date Received (Use Ass° ;.les or �ss siroG - ass Petitioner's Name: Sam's West, Inc. Petitioner's Mailing Address: Attn: Property Tax De•t, PO Box 8050 MS 0555 Bentonville AR swe Ctr►t or Tow-i SCHEDULE OR PARCEL NUMBER(S) 85229608 y WELD COUNTY ASSESSOR Zip Code ED PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY O 9 202 3247 23rd Ave, Evans, CO TY 1-ONER�. ' k IF Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above pr are incorrect for the following reasons: (Briefly describe why the taxes have beer levied erroneously or illegally, whether due to erroneous valuation, irregularity in levying, dehcel error or overvaluation. Attach additional sheets if necessary 01/40 CrN iq 89 ar Lela° j year(s) 2023 and 2024 Sales of comparable property in the base period support Petitioner's requested va ue. Petitioner's estimate of value: $ 10,122.070 Value 2023 ) and $ 10,122,010 2024 Year Value Yea I declare. under penalty of perjury in the second degreethat this petition together with any accompanying exhioim or statements, has b or examined by roe, and to the best of my knowledge. information and belief, is true, correct, and complete. \ Phone Number S ) Email aturae v By �(/✓T Phone Number i 303_)991-3659 Agent's Signature* 'Letter of agency must be attached when petition is submitted by an agent. � { The assessed value and resulting tax amounts are calculated from the adjusted actual value. If the Board of County Commissioners, pursuant to 39-10-114(1), C.R.S., or the Property Tax Administrator, pursuant to § 39-2-116, C.R.S.,denies the petition for refund or abatement of taxes in vvhoie or in part, the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions of § 39-2-125, C.R.S within thirty days of the entry of any such decision, § 39-10-114.5(1), C.R.S. \ A l Section II: Tax Year 2023 Original Corrected Actual $12,050,620.00 Assessor's Recommendation (For Assessor's Use Only) Value Adjustment -$30,000.00 $11,250,000.00 -$30,000.00 Abate/Refund -$ 80,620.00 $ Tax Year 2024 Original Corrected Adjusted Actual $12,020,620.00 $11,220,000.00 0.00 -$ 800,620.00 Value Actual Adjustment $12,050,620.00 -$30,000.00 $11,250,000.00 Abate/Refund -$ 800,620.00 -$30,000.00 $ 0.00 - Adjusted Aral $12/020/620.00 $11,220,000.00 $ 800,620.00 Email r"bush@sptaxlaw.com Assessment Assessed Mill Rate Value Levy 0.279 $3,353,750.00 89.046 r $3,130,380.00 89.046 -$ 223,370.00 0.279 Assessment Rate Assessed Value Tax eti .� $298,638.02 $278,747.821,1-„,,,. -$ 19,890.20 a . Mill Levy Tax 0.279 $3,353,750.00 92.980 0.279 $3,130,380.0Q 92.980 -$ 223,370.00 r $311,831.68 $291,062.73 -$ 20,768.95 [ ( Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds of overvaluation, no abatement or refund of taxes shall be made if an objection or protest to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer, § 39-10- 114(1)(a)(I)(D), C.R.S. Tax year: _ 2023_ Protest? M No ❑ Yes Of a protest was filed, please atiach a copy of the NOD.} Tax year: 2024 Protest? 181 No L] Yes (H a protest was filed, please attach a copy of the NOD.) C Assessor recommends denial for the following reason(s): .."9/ _.._ ,.rte cf-3 ;.>t:. --"�! `i7 7J : .__, -r e0 --ter .,V.t r• _J©! -3 i k Y I rce--Er\S.0 Lan JUL 1 8 2025 WELD COUNT (AS:�� 4ii 1,� 4 ti•! �I Assessor's or Deputy Assessor's Signature 15-DPT-AR No. 920-.66/15 2025-1708 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section Ill Qr Section IV must be completed) Emery petition for abatement or refund filed pursuant to § 39-10-114, C.R.S shall be acted upon pursuant to the provisions of this section by the Board of County Commissioners or the Assessor, as appropriate, within six months of the date of filing such petition, § 34-1-113(1.7), C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to $10.000) The Commissioners of County authonze the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of $10,000 or less pe- tract, parcel, or lot of land or per schedule of personal property, in accordance with § 39-1-113(1.5), G.R.S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tax Year Value Adjusted Assessment Assessed Mill Actual Adjustment Actual Rate Value Levy Tax Original Corrected Abate/Refund Tax Year. Original Corrected Actual Value Adjusted Assessment Assessed Mill Adjustment Actual Rate Value Levy Tax Abate/Refund Note: The total tax amount does not include accrued interest, penalties, and fees associated with late and/or delinquent tax payments, if applicable. Please contact the County Treasurer for full payment information. Petitioner Signature: Assessor's or deputy Assessor's Signature: Date: Date: Section IV: Decision of the County Commissioners (Must be completed tr Sec{lon III does not apply) WHEREAS, the County Commissioners of _ County, State of Colorado, at a duly and lawfully called regular meeting held on (month/daylyear) / / , at which meeting there were present the following members: with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor of said County and Assessor (being present --not present) and Petitioner Name Name {bung present--notpraesen(j, and WHEREAS, the said County Commissioners have carefully considered the within petition, and are fully advised in relation thereto, NOW BE IT RESOLVED, that the Board (agreesadoes not agree) with the recommendation of the Assessor and the petition be (approved --approved in part --denied) with an abatement/refund as follows: Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund Chairperson of the Board of County Commissioners' Signature I _ County Clerk and Ex -officio Clerk of the Board of County Commissioners in and for the aforementioned county, do hereby certity that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County this day of Month Year County Clerk's or Deputy County Clerk's Signature Note: Abatements greater than $10,000 per schedule, per year, must be submitted in duplicate to the Property Tax Administrator for review. Section Y: Action of the Property Tax Administrator Th- action of the Board of County Co A�pved ■ Approved in part $ Signature 15 -OPT -AR No.le 6/15 e , rely ive to this abatement petition, is ~ - reby • Q Denied font; o I• n• eason( Ro Fitt Property T _:r"� . : s April 24th 2025 Attn Brenda Dones RE: 2023 & 2024 Abatements received 02/26/2025 R5229608 Sams West Inc PO Box 8050 Bentonville, AR 72712 2023 & 2024 Assessors Value $12,050,620 ($85/sf) SUBJECT: The subject property is a mega warehouse -retail store, constructed in 2008 and partially remodeled in 2022, located on 23rd Ave and 32. St in Evans. It is a 141,772-sf improvement located on a 827,201-sf (18 9 -ac) parcel Abatement Request: The petition for abatement or refund of taxes was submitted by Michelle Bush of Silverstein & Pomerantz LLP on behalf of Sam's West; Inc Mrs Bush requested a value of $10,122,070 (N$71/sf) Description and Analysis. The subject property is a Sams Club membership warehouse discount store located to the south of a Walmart store on the west side of 23rd Ave and to the south of Hwy 34 and the Greeley Mall. The subject was valued using the market approach considering comparable sales of properties with similar size and utility. The market sales for "big box" retail stores vary on a price per square foot basis from N$45/sf to over $300/sf The original sales analysis included sales of neighborhood and community shopping centers often anchored by a supermarket After removing neighborhood and community shopping centers from the sales comparison, the value per square foot range is N$45/sf to $107/sf Further review of these market sales results in a recommendation to reduce the subject value Cost Approach: Large retail warehouse stores are often constructed by or for a specific user Some of these users may have their own contractors which may change the actual cost to construct from the data provided by estimating sources such as Marshall & Swift Purchasers of these types of property do not typically rely on the cost approach in the decision of whether to purchase the property and how much to pay Because of this, the cost approach was not relied upon in valuing the subject property - Market Approach: Three properties were selected for comparison to the subject property The properties are in the northern front range and sold in the five years preceding the 06/30/2022 appraisal date This extended period was used to ensure adequate sales for comparison to the subject property The properties were selected for comparison based on size and the use of the properties Two properties were included in the list of sales supplied by the petitioner. ' Comparable property 1 is located at 16395 Washington St in Thornton It is a 180,159-sf mega warehouse store located on a 718,914-sf (16.5 -ac) parcel and was constructed in 2005 The'property was vacant at the time of sale and had been previously occupied by Sears Grand It sold on 01/28/2022 for $13,000,000 ($72/sf) It is larger than the subject property and located in an area with superior exposure. Comparable property 2 is located at 2400 W 29th St in Greeley It is a 170,991-sf mega warehouse store located on a 868,955-sf (19 9 -ac) parcel and was constructed in 1994 It was occupied by a call center and non-profit at the time of sale. It sold on 12/22/2021 for $8,000,000 ($47/sf) It is larger than the subject and inferior to the subject in age, condition and exposure - Comparable sale 3 is located at 813 Harmony Rd in Fort Collins It is a 115,074-sf retail store located on a 259,564-sf (5 9 -ac) parcel and was constructed in 1990 It was occupied by Kohls and Guitar Center at the time of sale. It sold on 10/18/2019 for $12,326,600 ($107/sf) It is superior to the subject in quality and long-term lease After considering the age, condition and location of the comparable sales, the pnce per square foot range is $65 to $80 Income Approach: Large retail warehouse stores often include Walmart, Sams, Costco, Home Depot, Lowes, Target and Kohls stores The majonty of these are owner occupied or encumbered by long term leases and relevant income data is unavailable. As a result, an income approach was not developed Reconciliation and Summary Review of comparable sales supports a reduction in value I recommend we reduce the 2023/2024 value to $11,250,000 ($79/sf) in response to the abatement petition Photos & Sketch Front view �» • .••.: 2.4.Th> • �. area* •aa —•10w , Rear view • _ r - .�,, - _ '�. iaaa j'� ma'• v�.' •Tj ... ...:i.: �:r» Zs' 14. 1' .1.^.. 10-..04".C., LfaT..n a.• a Y :�• . dia/aG4a J lZi.6a\er*GT% 4.1 `gra..I. 4 `f17�i ate : ay .v" _-.� R1q•-. �irf� _ 41.t. 1r 4 1`1%. • •-�:-ti..Yti 1'�•: - Tom • , 1O1.j��1:1:. -.••• _;•C • • - "L. -I: _ J • y • �Z. •i•.. a. . ^t Y' %..r i Map of Subject ‘14411111811114711 11111 U l '1 iiiti•: -2.9444 STREET PD •,•.t. ' • ;•„ q 1 • 2 i `i' ' 1, r =_ IC • y---30T*ST----, tv ' r 11.1 ed..A W 1' Rasa !:!R AAA �Y�' gl ta 41-s._■ rw dr. .~.� s: � ar- •At all C 3^vr rzti Z W or 9.:42 g ! plia rairluM `t i tee• � :,T i r��•sy ANC IDet 8 an 1s 14 IS at CI attzt as Fee lire.' I 777 E1 a" t / a ` i At. L 0111-STo -- ate—. .•.r a •� • t•d =ass Rtna.a=,„,.oat% � aye r . c► t��, m w 'e.. ase so In Rla r��cases rri so fIft 11� •r srti i',Irmas -•• ar rs a! a < yw�. - P-« - } 4 mom . i fi▪ t•: -7 an es' sit M. O ri s al rC Si ii 191"3Z74 .Z T • -ass is V i :s11.'s +.:. • ♦ �� • • a1j!!!3!a io`xr �+sits v i i�»ow+ teset 11, �aQ== titer, • V sea •. Ls ar-s . 111r-�, �= r s .. __ aitdl� it --. Ind -a 7�• rtgill• 7e `a'g a Y l n> •r : 4Q': reavis own -oat: G a Cr at tt • � ~ mks rYfli:d�i • y`Y I t5 to n> iz Sj Z• wets ti � "Mal � `d0 • �� Ten -L..-14— 21, 1 � /i.,n; t� Linia.� el el a 6+ :ire :Mil v.• arms __ =La. �▪ I seas{ devolrws-^t-,• •••• Letter of Authorization This letter authorizes Silverstein & Pomerantz LLP, to act on behalf of Walmart Inc , (known as Wal-Mart Stores, Inc prior to February 1, 2018) ("Walmart") with respect to the taxation of Walmart's property in Colorado. The authority granted in this letter extends to the property of Walmart and its affiliates, including Wal-Mart Real Estate Business Trust, Sam's Real Estate Business Trust, Sam's West, Inc , Wal-Mart Stores East, LP, and Wal-Mart Realty Company This letter supersedes all prior Letters of Authonty granted to any others with respect to Walmart's property tax matters in Colorado The scope of this letter includes communication with and representation before the various property taxing authorities in Colorado, the applicable Boards of Equalization and Boards of County Commissioners, and the Board of Assessment Appeals of the State of Colorado This letter shall remain in effect until expressly revoked in writing All communication shall be directed to. Michelle Bush Silverstein & Pomerantz LLP 7979 E Tufts Ave , Suite 825 Denver, CO 80237 303-991-3659 mbush a aptaxlaw com Signature Name. i,j4d4Ws. ii-tptKb ( Terl Title v e To* Date lygi'�ag-t State of Arkansas County of 1,214-Orl The foregoing instrument was acknowledged before me this 3, day of gig_, 20,N i otary Pu My commission expires CArd d acgy Improved Sale Comparable Summary Sale Date Seller Terms Shape 1 16395 Washington Street Thornton 1573-03 1 Ol 002 2 2400 West 29th Street Greeley R0131594, 82597586 3 22675 East Aurora Pa rkvay Aurora 2073 36 1-06 003 Feb 22 TF Thornton CO LLC 10328 16395 Wa shi net.. Street LLC Jan 22 T&B Greeley LC 4793840 Kenn La Fleur $13 000 000 1650 2005 [ash to Seller Mostly Rectangular 180159 $e 000 000 19 95 Seller Flnancng Rectanguiar 119;: 5 Oct 21 NRLSW LIL&PRLSW 11C $6100000 588 2002 1153877 IF II Ventures LlC Cashto Seller Mostly RectanguIa r 58409 38 11 4 28 6 6 18 (Est ) 2 0 25 5 27 °3 3 29 $72 16 $4659 $10444 4 550 South McCashn Boulevard Louisvtlle R0617305 5 2050 Southgate Road Colorado Spnngs 641304-06-016 017 018 6 20153 East Smoky Hill Road lan 20 Seminole land Holding, Inc et al $6 995 000 1316 1999 3763242 SS0 McCaslfn Holding Company Cash to Seller Mostly Rectangular 128653 22 0 22 3 89 $54 37 Centennial 2073 14 3 39 001 Jul 19 Um.. BTC S&R LLC $8 500 000 10 6g 1959 N. 0 31 80730 Sears Holding, LLC Cashto Seller Rectangular 145 270 2 2 75 lun 19 Safeway Stores 46 Inc $4 000 000 9 95 2002 18 015 9056654 VIGSafeway LLC Cashto Seller Rectangular 64400 2 581 0 $58 51 $62 11 5/13/25, 11:44 AM Property Report Weld County PROPERTY PORTAL Property Information (970) 400-3650 Technical Support (970) 400-4357 Account: R5229608 May 13, 2025 Account Information Account Parcel Type Account Tax Year Buildings Actual Value Local Govt Assessed Value School Assessed Value R5229608 095924420001 Commercial 2025 1 12.759,480 3.445.060 3,445,060 Legal EVS SL L1 BLK1 SAMS AT THE LANDINGS Subdivision ___ Block Lot Land Economic Area SAMS AT THE LANDINGS SUB 1 1 EVANS SAM'S AT THE LANDINGS COMMERCIAL Property Address Property City Section Township Range 3247 L 23RD AVE EVANS 24 05 66 Owner(s) https://propertyreport.weld.gov/?account=R5229608 1/6 5/13/25, 11:44 AM Property Report Account Owner Name Address R5229608 SAMS WEST INC PO BOX 8050 BENTONVILLE, AR 727128055 Document History Reception Rec Date Type Grantor Grantee Doc Fee Sale Date Sale Price 3533903 NA SUB SUBDIVISION SAMS THE LANDINGS AT 0.00 NA 0 *If the hyperlink for the reception number does not work, try a manual search in the Clerk and Recorder records. Use the Grantor or Grantee in your search. Building Information Building 1 AccountNo Building ID Occupancy R5229608 1 Retail ID Type NBHD Occupancy % Complete Bedrooms Baths 1 Commercial 6905 Retail 100 0 0.00 https://propertyreport.weld.gov/?account=R5229608 2/6 `�� ►BSI Q COlIN • Tax Abatement Petition - R5229608 �8 sucpvE DR •• �T. ./ ,t! -1-nki veva, 1-1.••,;---z: \ t s.MONTEREY;BAY ,t.ti CST s "� n 1 "I 4, j' CHESAPEAKE•BAY NAp40.4, ; I ? • 4,14%140( ANCHORiD ,c4 :tat 4 -111:1141N11-‘1 41/4%;# �y tt Mt test �P V ern • , -33 Asa ` Atfaia -�._-.1>, - ..,irt � 41%. lat4 . .L`eirs A r . : t t SIDv • • l• VW.* ' •. • ,t - Obi I 4/0alle . Dvntl. 32ND_,ST War s Tel 14 1401111 1 11 Pia e icNineSiNkje all W. •32.tr gm WW1. to -striae IMO »t e 1e • .•W -W 1:1416741�.. ' 4Stdifilati Ani "le&1111 tict ;4>i -11621J iii(elrb-4E ”hceli �V Illtsaletaii Z rite 711 sttatzt r � Ate/ ��.< + �re►�..�� 1 =. Q iKittosti !,114'4. y41, r dOter �z . 4,44175,41„:„x iketeehaitec,)k ar� A -r or t �: � a �� v -�� 4c . Y A .ley Account Owner R5229608 SAMS WEST INC Unique Accounts: 1 Owners: 1 Physical Address 3247 23RD AVE EVANS This map is a user generated static output from the Weld County Property Portal mapping site and is for reference only. Data layers that appear on this map may or may not be accurate, current, or otherwise reliable. 5/13/2025 11:30:04 AM Page 1 of 1 Clerk to the Board's Office Phone: (970) 400-4225 1150 O Street P.O. Box 758 Greeley, Colorado 80632 www.weld.gov May 22, 2025 SAMS WEST INC ATTN PROPERTY TAX DEPARTMENT PO BOX 8050 MS 0555 BENTONVILLE AR 72716 Re: Tax Abatement Petition — R5229608 To Whom It May Concern: This is to advise you that the Weld County Board of Commissioners will hear your petition for abatement or refund of taxes on the property described as: 3247 23rd Avenue, Evans, Colorado 80620. The meeting is scheduled for Wednesday, June 18, 2025, at 9:00 a.m., in the Chambers of the Board of County Commissioners of Weld County, Colorado, Weld County Administration Building, 1150 O Street, Assembly Room, Greeley, Colorado 80631. The Assessor is recommending that the Board approve, in -part, your petition. You are not required to be present at this hearing; however, this is your opportunity to have your position heard, particularly if your position is opposed to the Assessor's recommendation. If you intend to submit any documentation in support of your position for this hearing, all such documentation must be submitted to the Office of the Clerk to the Board and to the Weld County Assessor's Office at least seven calendar days prior to the meeting date in order for it to be considered at the scheduled hearing. If you have questions or need additional information, please do not hesitate to contact me at (970) 400-4217 or jwarwickweld.gov. Respectfully, bicIA 1,3ic Janet M. Warwick Deputy Clerk to the Board Enclosures: Copy of Petition for Abatement or Refund of Taxes cc: Weld County Assessor; Silverstein & Pomerantz, LLP Page 1 of 1 COUNTY, CO Jan Warwick From: Sent: To: Cc: Subject: Attachments: Good afternoon, Jan Warwick Thursday, May 22, 2025 2:55 PM mbush@sptaxlaw.com Chloe White NOTICE OF HEARING - Tax Abatement Petition R5229608 Tax Abatement Petition R5229608.pdf; Letter - Set Date.pdf This is to advise you that the Weld County Board of Commissioners will hear your petition for abatement or refund of taxes on the property described as: 3247 23rd Avenue, Evans, Colorado 80620. The meeting is scheduled for Wednesday, June 18, 2025, at 9:00 a.m. Please see the attached letter and copy of the petition form for further information (hard -copies to follow). Sincere regards, 44§ Jan Warwick Deputy Clerk to the Board Desk: 970-400-4217 P Q Box 758, 1150 O St., Greeley, CO 80632 0X®® Join Our Team IMPORTANT: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. 1 Weld County Clerk to the Board's Office Certificate of Mailing Form Last Company Address 1 City State Postal First E Name Name Code mail SAMS WEST INC ATT N PROPERTY TAX DEPARTMENT PO BOX 8050 MS 0555 7979 E TUFTS DENVER AVE STE 825 MICHELLE BUSH SILVERSTEIN AND POMERANTZ LLP BENTONVI LLE AR 72716 CO 80237 mbush@sptaxlaw.com I hereby certify that I have sent a letter in accordance with the notification requirements of Weld County in the United States Mail, postage prepaid First Class Mail by letter as addressed on the attached list this 22nd day of May, 2025. ttECH/1/1 1,0 Ctt (A)i Janet M. Warwick Q - Deputy Clerk to the Board � m RJ f�- ru EMI r-9 U.S. Postal Service' CERTIFIED MAILRRECEIPT Domestic Mail Only For delivery information, visit our website at www.usps.com . Certified Mail Fee Extra Services & Fees (check box, add fee as appropriate) ❑ Return Receipt (hardcopy) $ ❑ Return Receipt (electronic) ❑ Certified Mail Restricted Delivery • Adult Signature Required (� Adult Signature Restricted Delivery $ 51 zz Postmark Here e Ms 05_5 r.' le .lz '72'71 PS Form 3800 Januar 2023 PSN 7530-02.000-9orn - See Reverse for Instructions i IIMI r -R r - U.S. Postal Service," CERTIFIED MAIL RECEIPT Domestic Mail Only For delivery information, visit our website at www.usps.com . Certified Mail Fee Extra Services & Fees (check box, add fee as appropriate) ❑ Return Receipt (hardcopy) $ ❑ Return Receipt (electronic) ❑ Certified Mail Restricted Delivery $ Adult Signature Required $ Ell Adult Signature Restricted Delivery $ Postage Total Po tape a d Fe s� p $rye su Sn itrtr3J-ei n Sprig Nor PO ta�enZl 5 ZZ Postmark Here PS Form 3800 Januar 2023 PSN 7530-02-000-9047 See Reverse for Instructions Z Z 0 it a SENDER: COMPLETE THIS SECTION 9.08 ■ Complete items 1, 2, and 3. ■ Print your name and address on the reverse so that we can return the card to you. ■ Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to: Sates LO,es-le 4- nc' ?rtper4-11-aqc IUD 13ri( 5b56 Ib-tS 6555 Etn-bivi III H -e' 71'1ll{ 11111111111111111111111111 11111111111111111 9590 9402 8994 4122 3446 64 2. Article Number (Transfer from service label) Iks �a SENDER: COMPLETE THIS SECTION -F0 t�5Zz9 • os ■ Complete items 1, 2, and 3. ■ Print your name and address on the reverse so that we can return the card to you. ■ Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to: l 1 i chat c 3tiA 5!� nf� � lILE/Cl vrEZ U '1anR 4'u GF 5 AFC, 51-C 5 z5 D-ftibecreC nZ57 IIINIIIIIIIIIIIII�IIIIIIIIIIIIIIIIIIII 111111 9590 9402 8994 4122 3446 57 J uJ COMPLETE THIS SECTION ON DELIVERY A. Signature de Agent ❑ Addressee i B. Receive (Printed Name) iNnkV\tAg, VAtiarczi)Le D. Is delivery address different from item 1? ❑ Yes If YES, enter delivery address below: ArNo C. Date,, of D livery 2. Article Number (Transfer from service label) 9589 ❑710 5270 1,504 7263 56 3. Service Type D Adult Signature ❑ Ad t Signature Restricted Delivery ertified Mail© ❑ Certified Mail Restricted Delivery ❑ Collect on Delivery ❑ Collect on Delivery Restricted Delivery Mail `Mail Restricted Delivery )0) ❑ Priority Mail Express® ❑ Registered Mail"' ❑ Registered Mail Restricted Delivery ❑ Signature ConfirmationT"' ❑ Signature Confirmation Restricted Delivery PS Form 3811, July 2020 PSN 7530-02-000-9053 Domestic Return Receipt COMPLETE THIS SECTION ON DELIVERY A. Signatyre /entile (Jeri ,❑__ ri • Agent X � c.. '❑ Addressee B. Received by (Printed Name)" I C. Date of Delivery D. Is delivery address different from item 17 ❑ Yes. If YES, enter delivery address below: ❑ No 3. Service Type ❑ Adult Signature ❑ Adult Signature Restricted Delivery certified Mail© ❑ Certified Mail Restricted Delivery ❑ Collect on Delivery ❑ Collect oil Delivery Restricted Delivery c1-12sured Mail 9589 - ,Iti 5270 1504 7263 49 - , Mail Restricted Delivery )0) PS Form 3811, July 2020 PSN 7530-02-000-9053 ❑ Priority Mail Express® ❑ Registered MaiIT"' ❑ Registered Mail Restricted Delivery ❑ Signature Confirmation"' fi Signature Confirmation Restricted Delivery Domestic Return Receipt e Clerk to the Board's Office Phone: (970) 400-4225 1150 O Street P.O. Box 758 Greeley, Colorado 80632 www.weld.gov June 20, 2025 STATE OF COLORADO DIVISION OF PROPERTY TAXATION 1313 SHERMAN ST RM 419 DENVER CO 80203 Re: Petition for Abatement or Refund of Taxes — Sam's West Inc. To Whom It May Concern: Please review the attached documents, which includes the original petition, a copy of the petition, Assessor's recommendation documents, and a copy of the Resolution approved by the Weld County Board of Commissioners. Tax Year(s): 2023 and 2024 Parcel Number: 095924420001 Account Number: R5229608 If you have questions or need additional information, please do not hesitate to contact me at (970) 400-4217 or jwarwick@weld.gov. Respectfully, Janet M. Warwick Deputy Clerk to the Board Page 1 of 1 y CD v �m -< WZ m w a- Nm�Zm0 �7 �=OTZ c" O rn c') O 3 �o Z 0 Xi O� -I 0 T O 0 n O VJ Md co L J O zN O W 58GJ1/0CF5/59F2 Z z53 �m m m om n n �o 0 C � f/l �o o�Z � o � c�nnD Z �o� o m a$' � D .T7 g 0 b After printing this label: CONSIGNEE COPY - PLEASE PLACE IN FRONT OF POUCH 1 Fold the printed page along the horizontal line. 2 Place label in shipping pouch and affix it to your shipment. Use of this system constitutes your agreement to the service conditions in the current FedEx Service Guide, available on fedex.com. FedEx will not be responsible for any claim in excess of $100 per package, whether the result of loss, damage, delay, non -delivery, misdelivery, or misinformation, unless you declare a higher value, pay an additional charge, document your actual loss and file a timely claim. Limitations found in the current FedEx Service Guide apply. Your right to recover from FedEx for any loss, including intrinsic value of the package, loss of sales, income interest, profit, attorney's fees, costs, and other forms of damage whether direct, incidental, consequential, or special is limited to the greater of $100 or the authorized declared value. Recovery cannot exceed actual documented loss. Maximum for items of extraordinary value is $1,000, e.g. jewelry, precious metals, negotiable instruments and other items listed in our Service Guide. Written claims must be filed within strict time limits, see current FedEx Service Guide. June 20, 2025 Clerk to the Board's Office Phone: (970) 400-4225 1150 O Street P.O. Box 758 Greeley, Colorado 80632 www.weld.gov SAMS WEST INC ATTN PROPERTY TAX DEPARTMENT PO BOX 8050 MS 0555 BENTONVILLE AR 72716 Re: Tax Abatement Petition — R5229608 Dear Property Owner: On June 18, 2025, the Board of County Commissioners of Weld County, Colorado, considered your petition for abatement or refund of taxes and approved, in -part, the same. Pursuant to C.R.S. §39-2-125(f), you have the right to appeal this decision to the State Board of Assessment Appeals within thirty days. You may obtain the appropriate forms and instructions from: Department of Local Affairs Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: (303) 864-7710 Email: baab.state.co.us Website: www.cdola.colorado.gov/assessment-appeals Respectfully, tx . Oct( 1.6) EiL Janet M. Warwick Deputy Clerk to the Board jwarwick@weld.gov Enclosures: Resolution #2025-1708, Copy of Petition for Abatement of Refund of Taxes cc: Weld County Assessor; Silverstein & Pomerantz, LLP Page 1 of 1 Jan Warwick From: Sent: To: Cc: Subject: Attachments: Good afternoon], Jan Warwick Friday, June 20, 2025 1:20 PM mbush@sptaxlaw.com Chloe White Tax Abatement Petition R5229608 - Decision Letter Tax Abatement Petition R5229608.pdf; Letter - Decision.pdf; RE251708.docx On June 18, 2025, the Board of Weld County Commissioners considered your petition for abatement or refund of taxes and approved, in -part, same. Please see the attached document regarding your options to appeal this decision to the State Board of Assessment Appeals within thirty days. A hard -copy is to follow. If you have any questions or concerns, please do not hesitate to contact me. Sincere regards, COUNTY, CO Jan Warwick Deputy Clerk to the Board Desk: 970-400-4217 P.O. Box 758, 1150 O St., Greeley, CO 80632 013000 Join Our Team IMPORTANT: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. Weld County Clerk to the Board's Office Certificate of Mailing Form First Last Company Address 1 City State Postal Email Name Name Code MICHELLE BUSH SAMS WEST ATTN BENTONVILLE AR 72716 INC PROPERTY TAX DEPARTMENT PO BOX 8050 MS 0555 SILVERSTEIN 7979 E TUFTS DENVER CO 80237 mbush@sptaxlaw.com AND AVE STE 825 POMERANTZ LLP I hereby certify that I have sent a Notice of Decision in accordance with the notification requirements of Weld County in the United States Mail, postage prepaid First Class Mail by letter as addressed on the attached list this 20th day of June, 2025. tdtitercL 114. Janet M. Warwick Deputy Clerk to the Board Page 1 of 1 Jan Warwick From: Sent: To: Subject: Attachments: Jan Warwick Monday, July 21, 2025 11:44 AM mbush@sptaxlaw.com Final Reso - Petition for Abatement - Sam's West Inc. Tax Abatement Petition - R5229608 Final.pdf Good morning, Please see the attached final Resolution signed by the Board of County Commissioners. Forward as necessary. Sincere regards, COUNTY, CO Jan Warwick Deputy Clerk to the Board Desk: 970-400-4217 P.O. Box 758, 1150 O St., Greeley, CO 80632 O® ®O Join Our Team IMPORTANT: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. Jan Warwick From: Sent: To: Subject: Attachments: Good morning, Jan Warwick Monday, July 21, 2025 11:44 AM Brenda Dones; Jason Marini; Dee Kayl; Jessie Koons; Karin McDougal Final Reso - Petition for Abatement - Sam's West Inc. Tax Abatement Petition - R5229608 Final.pdf Please see the attached final Resolution signed by the Board of County Commissioners. Forward as necessary. Sincere regards, COUNTY, CO Jan Warwick Deputy Clerk to the Board Desk: 970-400-4217 P.O. Box 758, 1150 O St., Greeley, CO 80632 0.000 Join Our Team IMPORTANT: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. Hello