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Home My WebLink About20221984.tiffCOUNTY BOARD OF EQUALIZATION WELD COUNTY Single County Schedule Number: R8961736 STIPULATION (As To Tax Year 2022 Actual Value) RE PETITION OF NAME: CST Metro LLC ADDRESS: PO Box 52085 Phoenix, AZ 85072-2085 Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2022 valuation of the subject property, and jointly move the Board of Equalization to enter its order based on this Stipulation. Petitioner (s) and Assessor agree and stipulate as follows: 1. The property subject to this Stipulation is described as: LOT 1 BLK1 35TH AVENUE CIRCLE K; 2720 35th Ave 2. The subject property is classified as commercial. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2022 : Total: $3,229,200 4. After further review,and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year2022 actual value for the subject property: Total: $2,856,600 5. The valuation, as established above, shall be binding only with respect to tax year 2022. 6. Brief narrative as to why the reduction was made: Further review of all approaches to value indicated a reduction. 7. Both parties agree that: The hearing scheduled before the Board of Equalization on 08/01/2022 at 10:30 AM be vacated. EA hearing has not yet been scheduled before the Board of Equalization. R8961736 8oa- I9 ASOt is DATED this 28th day of July , 2022 . Paid .-trovo"- Petitioner(s) or Agent or Attorney (Assistant) County Attorney for Respondent, Weld County Board of Commissioners Address: PO BOX 1119 P O 8OX 1119 DRIPPING SPRINGS, TX 78620 Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 Telephone: +15759370672 Telephone:(970) 336-7235 R8961736 County Deputy Assessor Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 400-3650 2 R8961736/CST Metro LLC Stipulation Final Audit Report 2022-07-29 Created: 2022-07-28 By: Tim Reddick (treddick@co.weld.co.us) Status: Signed Transaction ID: CBJCHBCAABAAFJbXfxV47iDASmpidZHWh8VhjmBnFvgr "R8961736/CST Metro LLC Stipulation" History Document created by Tim Reddick (treddick@co.weld.co.us) 2022-D7-28 - 8:26:05 PM GMT- IP address: 204A33.39.9 Document emailed to Jason Marini (jmarini@co.weld.co.us) for approval 2022-07-28 - 8:26:39 PM GMT Email viewed by Jason Marini (jmarini@co.weld.co.us) 2D22 -D7-28 - 9:19:42 PM GMT- IP address: 204A33.39.9 A, Document approved by Jason Marini (jmarini@co.weld.co.us) Approval Date: 2022-07-28 - 9:22:09 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to appeals@weldgov.com for signature 2022-07-28 - 9:22:11 PM GMT Email viewed by appeals@weldgov.com 2022-07-28 - 9:22:38 PM GMT- IP address: 204A33.39.9 A, Signer appeals@weldgov.com entered name at signing as Jason Marini 2022-D7-28 - 9:24:D3 PM GMT- IP address: 204A33.39.9 A, Document e -signed by Jason Marini (appeals@weldgov.com) Signature Date: 2022-07-28 - 9:24:04 PM GMT - Time Source: server- IP address: 204A33.39.9 Document emailed to Sally Paul (sally@deltapropertytax.com) for signature 2022-07-28 - 9:24:06 PM GMT Email viewed by Sally Paul (sally@deltapropertytax.com) 2022-07-28 - 9:35:04 PM GMT- IP address: 70.112.208.227 A0 Document e -signed by Sally Paul (sally@deltapropertytax.com) Signature Date: 2022-07-28 - 9:39:21 PM GMT - Time Source: server- IP address: 70Al2.208.227 Powered by Adobe Acrobat Sign Document emailed to weld-cboe@weldgov.com for signature 2022-D7-28 - 9:39:23 PM GMT Email viewed by weld-cboe@weldgov.com 2022-D7-29 - 11:D2:42 AM GMT- IP address: 204.133.39.9 to Signer weld-cboe@weldgov.com entered name at signing as Karin McDougal 2022-07-29 - 11:03:08 AM GMT- IP address: 204.133.39.9 Lo Document e -signed by Karin McDougal (weld-cboe@weldgov.com) Signature Date: 2022-07-29 - 11:03:10 AM GMT - Time Source: server- IP address: 204.133.39.9 Q Agreement completed. 2022-D7-29 - 11:D3:10 AM GMT Powered by Adobe Acrobat Sign Thank you for submitting an appeal to the Weld County Board of Equalization. We will review the information submitted and you will receive a date to appear before the board. Contact Information: Contact Name: SALLY PAUL Contact Email: sally@deltapropertytax.com Contact Phone: 575-937-0672 Appeal Submitted: 01:46 PM July 11, 2022 Appeal submitted for: R8961736 - CST METRO LLC 2720 35TH AVE, GREELEY Legal: LOT 1 BLK1 35TH AVENUE CIRCLE K Reason: Value Too High - MARSHALL & SWIFT COST VALUATION Estimate of Value: $1,908,375.00 Document(s) Submitted: Account: All Accounts - CO LOA OFFICER SIGNATURE -CIRCLE K.pdf Account: All Accounts - 2022 BOE APPEALS.pdf Account: All Accounts - Circle K 2022 M&S Cost Weld County, CO R40609861.pdf Account: All Accounts - Circle K 2022 M&S Cost Weld County, CO R56100861.pdf Account: All Accounts - Circle K 2022 M&S Cost Weld County, CO R67797561.pdf Account: All Accounts - Circle K 2022 M&S Cost Weld County, CO R89617361.pdf You have selected the following Date Preferences: Monday, August 1, 2022, from 10:30 a.m. - 12:00 p.m. Monday, August 1, 2022, from 1:30 p.m. - 4:00 p.m. Wednesday, August 3, 2022, from 1:30 p.m. - 4:00 p.m. The Appeal process can take several weeks for us to complete. You will receive a written decision on your appeal within five (5) working days of your hearing. We thank you for your submittal. Weld County Board of Equalization 2022-1984 5.) Account: All Accounts - 2022 BCc-.PPEALS.pdf 6.) Account: All Accounts - Circle K 2022 M&S Cost Weld County, CO R40609861.pdf 7.) Account: All Accounts - Circle K 2022 M&S Cost Weld County, CO R56100861.pdf 8.) Account: All Accounts - Circle K 2022 M&S Cost Weld County, CO R67797561.pdf 9.) Account: All Accounts - Circle K 2022 M&S Cost Weld County, CO R89617361.pdf 10.) Account: All Accounts - CO LOA OFFICER SIGNATURE -CIRCLE K.pdf You have selected the following Date Preferences: Monday, August 1, 2022, from 10:30 a.m. - 12:00 p.m. Monday, August 1, 2022, from 1:30 p.m. - 4:00 p.m. Wednesday, August 3, 2022, from 1:30 p.m. - 4:00 p.m. 2 NOTICE OF DETERMINATION Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 'Date of Notice: 6130/2022 Telephone: (970) 400-3650 Fax: (970) 304-6433 Office Hours: 8:00AM — 5:00PM ACCOUNT NO. TAX YEAR TAX AREA . LEGAL DESCRIPTION/ PHYsIAL `�♦ Aii LOCATION R8961736 2022 0600 LOT 1 BLK1 35TH 35TH AVE GREELEY AVENUE CIRCLE K CST METRO LLB72} PROPERTY OWN PO PHOENIX, BO5205 AZ 85072-2085 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER REVIEW REVIEW COMMERCIAL "- a , tie • .', .. 3,229,200 3,229,200 TOTAL 3,229,200 3,229,200 yq0 g 3 T` The Assessor has carefully ,studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: The law requires that data from Jan 2019 to June 2020 be used to establish current values. We have considered all three approaches to value andwehave.denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 3943-106(1)(a), CAS. The deadline for filing real. property appeals is July 15. The deadline for filing personal property appeals is July 20. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by' each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Agent (If Applicable): DELTA PROPERTY TAX ADVISORS LLC PO BOX 1119 DRIPPING SPRINGS, TX 78620-1119 . r: I I. . l 11.1.4% .t• a CI a i a 15—DPT—AR PR 207-87/17 8896/736 County Board of Equalization Hearings will be held from July 28th through August 4th at 1150 0 Street; To appeal the Assessors decision, complete the. Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 0 street, P.O. Box 758 Greeley,CO 80631 Telephone: (970) 3564000 ext, 4225 Online: www.co.weld.co.us/aposl/cboe/ To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15. for real property and on or before July 20 for personal property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 11, § 39-2-125(10), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals , a: . '1313 Sherman Street, Room 315 . Denver, CO 80203 (303) 866-5880 www.dola. coloradomov/baa i District Coact Contact the District Court in the County where the property is located. See your local telephone book for the address and telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. if the date for filing any report, schedule, claim, tax return, statement, remittance, or other document tads upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, 4 39-4-1'20(), C.R.S. PE 'ITIO T . NT . AR F. EQUALIZATION What is your estimate of the.property's 's value as of June 30, 2020? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-1006(1.5),'C.R.S.) �3'' Whht is the basis foryour estimate of value or your reason for requesting a review? (Please attach � 9 additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original i n st/nv4J ed cais 1, etc. L ' o I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. &P011i1 nature rier--q34-g. ;424I/n. Telephone Number Dat 5(/v�thth/iopw5v' (jo_I Email Address I Attach letter of authorization signed by property owner. 15-DPT-AR PR 207-87/17 88961736 CIRCLE C4 LETTER OF AUTHORIZATION PROPERTY TAX REPRESENTATION Alimentation Couche-Tard Inc. entities of Circle K, Stores Inc., Mac's Convenience Stores, LLC & Holiday Stationstores, LLC, CST Metro, Valero Diamond Metro, CK1 LLC PROPERTY OWNER All locations in the State of Colorado SUBJECT PROPERTY All locations in the State of Colorado JURISDICTION AND STATE 2022 through 2024 YEAR This letter hereby authorizes Delta Property Tax Advisors LLC to represent the above -named property as it property agent in the jurisdiction and state named above. This authorization includes, but is not limited to: filing property returns, signing and filing appeals, examining all property tax records and appearances before the assessor, boards of equalization or review, or other governmental agencies responsible for the assessment of property. If these are questions concerning this authorization, please contact: David DeLeon, CMI - Managing Partner I Delta Property Tax Advisors, LLC P.Q. Box 1119 I Dripping Springs, TX 78620 512,640.0891 I daviddeltapropertytax.com This authorization shall remain effective as long as permitted by law or revoked in writing by the owner. Kathy Cunnington PROPERTY OWNER SIGNATURE PRINTED NAME SVP Global Shared Services 2 TITLE DATE I certify the above signature is a true and correct signature as a duly appointed authorized employee of the above company. State of q'1 q 1 -4 - County of 1C(.titt ' P`t SWORN TO AND SUBSCRIBED before me on the Kathy Cunnington by Notary Public My Commission Expires : 3 I I 1 day of M41 `�r'� .I BROOKE 0'BRIEN Notary Public, Stale of Aritorra Maricop County Cammissiorr # $l osos My Cornrn scion Expires March 31, 2025 (seal) Alimeritalian Couche-Tard Inc. entities of Circle K, Stores Inc , Mac's Convenience Stores, LLC & Holiday Stationslaren, LLC CALCULATOR COST FORM Source: Marshall Valuation Service Calculator Cost Method SQUARE FOOT COSTS 1 2 3 Acct Number: R8961736 State: Colorado County: WELD 4 5 Occupancy 6 Cost Section 7 Building class and quality 8 Average floor area 9 Average perimeter 10 Effective Age 11 Region 12 Climate 13 14 Square foot cost (Bldg Includes Package A/C) 15 Sprinklers 16 Total 17 HEIGHT AND SIZE REFINEMENTS 18 Height Multiplier 19 Floor area/perimeter multiplier 20 Combined height and size multiplier 21 FINAL CALCULATIONS 22 Refined square foot cost (Line 16 x 20) 23 Current cost multiplier (Sect 99, pg 6) 24 Local multiplier (Sect 99, Pg 6 - 10) 25 Final square foot cost (Lines 22 x 23 x 24) 26 Area (square foot) 27 Replacement Cost 28 Life in Years / M&5 Source 29 Depreciation % 30 Depreciation amount (Line 27 x Line 29) 31 Depreciated cost (Line 27+ Line 30) 32 Buildings' RCN less Physical Depreciation 33 Yard Improvements 34 Paving Type 35 Paving Sq Ft 36 Paving Cost per Sq Ft 37 Paving RCN (Line 35 x Line 36) 38 Sub -Total Yard Improvements RCN 39 Paving/Yard Impry Life In Years 40 Yard Improvements Depreciation % 41 Yard Improvements RC less Physical Depr 42 Other/Extra Features RCNLD 43 Total Yard Improvements RCN less Physical Depr 44 Less Functional/External Obsl (Imprvmnts Only) 45 Total RCNLD Improvements 46 Land 47 Total Improvements + Land Market Value Valuation date: 1/112022 CAD Value $ 3,229,200 PSF $ 650 Section I Section II Section III C -Store (419) Canopy Car Wash Sect. 13, Pg 22 Sect. 64 Pg 2 (435, 185), Sec 64 Pg 5 C I Average C I Average C I Average 4,968 4,164 282 3 3 Central Central Central Moderate Moderate Moderate Section I Section II Section III $94.50 $29.25 $4.10 $98.60 $29.25 $101.00 1.00 LOO 1.00 0.93 1.00 1.00 0.93 1.00 1.00 Section I Section II Section III $91.24 $29.25 $101.00 L19 L19 1.19 1.00 LOO 1.11 $125.35 $34.81 $117.56 4,968 4,164 $622,739 $144,949 40 I Sect. 97, PG 11 20 I Sect. 97, PG 19 I Sec. 64, Pg. 5 5% 10% (31,137) (14,495) #VALUE! $591,602 $130,454 $722,056 I CONCRETE 48,500 $6.09 $295,365 $295,365 13 18% $242,199 $0 $242,199 0% I $964,255 $944,120 $1,908,375 --> Source: M&S Sect 97, PG 19 $384 PSF July 18, 2022 Petitioner: CST METRO LLC PO BOX 52085 PHOENIX, AZ 85072-2085 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150OSTREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): DELTA PROPERTY TAX ADVISORS LLC SALLY PAUL PO BOX 1119 DRIPPING SPRINGS, TX 78620-1119 RE: THE BOARD OF EQUALIZATION 2022, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2022-1984, AS0109 Appeal 2008231022 Hearing 8/1/2022 10:30 AM Account(s) Appealed: R8961736 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 1, 2022, at or about the hour of 10:30 AM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 5, 2022, and mailed to you within five (5) business days. Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. If you wish to discuss your value with the Assessor's Office, please call them at (970) 400-3650. If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a written request directly to the Assessor's Office by emailing assessor@weldgov.com or sending a fax to (970) 304-6433. Upon receipt of your written request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information, at which time the Assessor will make the data available within three (3) working days, subject to any confidentiality requirements. 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 Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Assessor July 18, 2022 Agent: Petitioner: DELTA PROPERTY TAX ADVISORS LLC SALLY PAUL PO BOX 1119 DRIPPING SPRINGS, TX 78620-1119 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150O STREET P.O. BOX 758 GREELEY CO 80632 CST METRO LLC PO BOX 52085 PHOENIX, AZ 85072-2085 RE: THE BOARD OF EQUALIZATION 2022, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2022-1984, AS0109 Appeal 2008231022 Hearing 8/1/2022 10:30 AM Account(s) Appealed: R8961736 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 1, 2022, at or about the hour of 10:30 AM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 5, 2022, and mailed to you within five (5) business days. Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. If you wish to discuss your value with the Assessor's Office, please call them at (970) 400-3650. If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a written request to assessor@weldgov.com. Upon receipt ofyour written request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information, at which time the Assessor will make the data available within three (3) working days, subject to any confidentiality requirements. 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 4Lls. �IG"l. Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Assessor August 4, 2022 Petitioner: CST METRO LLC PO BOX 52085 PHOENIX, AZ 85072-2085 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): DELTA PROPERTY TAX ADVISORS LLC SALLY PAUL PO BOX 1119 DRIPPING SPRINGS, TX 78620-1119 RE: THE BOARD OF EQUALIZATION 2022, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2022-1984 Appeal 2008231022 Hearing 8/3/2022 2:00 PM Dear Petitioner: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. §39-8-101 et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2022. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R8961736 Stipulated - Approved Stipulated Value $3,229,200 $2,856,600 A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30) days of the date the denial is mailed to you. You must select only one of the following three (3) options for appeal: 1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court. All appeals to the Board of Assessment Appeals filed after August 10, 2022, MUST comply with the following provisions of C.R.S. §39-8-107(5): (5)(a)(I) On and after August 10, 2022, in addition to any other requirements under law, any petitioner appealing either a valuation of rent -producing commercial real property to the Board of Assessment Appeals pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall provide to the County Board of Equalization or to the Board of County Commissioners of the County in the case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable: (A) Actual annual rental income for two full years including the base year for the relevant property tax year; (B) Tenant reimbursements for two full years including the base year for the relevant property tax year; (C) Itemized expenses for two full years including the base year for the relevant property tax year; and (D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year. (II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within ninety days after the appeal has been filed with the Board of Assessment Appeals. (b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's request, the following information: (A) The primary method used by the county to determine the value of the subject property; and (B) The rates used by the county to determine the value of the subject property under the method identified in accordance with subsection (5)(b)(l)(A) of this section. (II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the County Attorney and shall be accompanied by a certification that the County Assessor or the County Board of Equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer. Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to you The address and telephone number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number: (303) 864-7710 Email: baa@state.co.us Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent must pay a fee of $101.25 per appeal. OR 2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the District Court of the county wherein your property is located: in this case that is Weld County District Court. A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado appellate review and C.R.S. §24-4-106(9), govern the process. OR 3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is final and you have no further right to appeal your current valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following: a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld) will select the arbitrator. b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the property. The arbitrator also has the authority to administer oaths, and determine all questions of law and fact presented to him. The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by registered mail within ten (10) days of the arbitration hearing. c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of Equalization. In the case of residential real property, the fees may not exceed $150.00 per case. For cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you and Board of Equalization, but are paid by the parties as ordered by the arbitrator. If you have questions concerning the above information, please call me at (970) 400-4226. Very truly yours, BOARD OF EQUALIZATION Le L i!"lv:y f j Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor August 4, 2022 Agent: DELTA PROPERTY TAX ADVISORS LLC SALLY PAUL PO BOX 1119 DRIPPING SPRINGS, TX 78620-1119 Petitioner: CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 CST METRO LLC PO BOX 52085 PHOENIX, AZ 85072-2085 RE: THE BOARD OF EQUALIZATION 2022, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2022-1984 Appeal 2008231022 Hearing 8/3/2022 2 00 PM Dear Petitioner: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. §39-8-101et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2022. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R8961736 Stipulated - Approved Stipulated Value $3,229,200 $2,856,600 A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30) days of the date the denial is mailed to you. You must select only one of the following three (3) options for appeal: 1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court. All appeals to the Board of Assessment Appeals filed after August 10, 2022, MUST comply with the following provisions of C.R.S. §39-8-107(5): (5)(a)(I) On and after August 10, 2022, in addition to any other requirements under law, any petitioner appealing either a valuation of rent -producing commercial real property to the Board of Assessment Appeals pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall provide to the county Board of Equalization or to the Board of County Commissioners of the County in the case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable: (A) Actual annual rental income for two full years including the base year for the relevant property tax year; (B) Tenant reimbursements for two full years including the base year for the relevant property tax year; (C) Itemized expenses for two full years including the base year for the relevant property tax year; and (D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year. (II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within ninety days after the appeal has been filed with the board of assessment appeals. (b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's request, the following information: (A) The primary method used by the county to determine the value of the subject property; and (B) The rates used by the county to determine the value of the subject property under the method identified in accordance with subsection (5)(b)(l)(A) of this section. (II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the County Attorney and shall be accompanied by a certification that the County Assessor or the County Board of Equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer. Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to you The address and telephone number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number: (303) 864-7710 Email: baa@state.co.us Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent must pay a fee of $101.25 per appeal. OR 2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the District Court of the county wherein your property is located: in this case that is Weld County District Court. A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado appellate review and C.R.S. §24-4-106(9), govern the process. OR 3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is final and you have no further right to appeal your current valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following: a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will pursue arbitration. You and the Board of Equalization will 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 (i.e. Weld) will select the arbitrator. b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the property. The arbitrator also has the authority to administer oaths, and determine all questions of law and fact presented to him. The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by registered mail within ten (10) days of the arbitration hearing. c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of Equalization. In the case of residential real property, the fees may not exceed $150.00 per case. For cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you and Board of Equalization, but are paid by the parties as ordered by the arbitrator. If you have questions concerning the above information, please call me at (970) 400-4226. Very truly yours, BOARD OF EQUALIZATION Le L i!"lv:y f j Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor Hello