HomeMy WebLinkAbout20212628.tiffSilverstein &
Pomerantz IdP
ATT-ORNEYS AT LAW
100 FILLMORE STREET, SUITE 435
DENVER, CO 80206
PHONE (303) 991-2500
FACSIMILE (303) 991-2502
CALIFORNIA I COLORADO
August 31, 2021
By U.S. Mail
Weld County Board of Equalization
1150 O Street
P.O. Box 758
Greeley, CO 80632
www. S PTA XLA w. COM
Writer's Direct Contact
Telephone: (303) 991-3659
mbush@sptaxlaw.com
RECEIVED
SEP 0 2 2021
WELD COUNTY
COMMISSIONERS
Re: Wal-Mart Stores, Inc. — Petitions to State Board of Assessment
Appeals
Dear Weld County Board of Equalization:
Enclosed please find copies of the petitions to the Colorado Board of Assessment
Appeals which we filed on behalf of the Petitioner. Also enclosed are the attachments
which were filed with the petitions.
Please feel free to call or email me if you have any questions regarding the
enclosed.
w/Encl.
CQ tMun:cc.+'QnS
Sincerely,
Michelle Bush
cc: AS R(BD/SM/cial CACKM).
oct/o3/2I
Digitally signed by Michelle Bush
DN: cn=MIcheiIe Bush, o=Silverstein
& Pomerantz 11P, ou,
email=mbush@sptaxlaw.com, c=US
Date: 2021.0831 13:12:22 -0600'
2021-2628
Ft50log
8/30/2021 DOLABAA Petition
PETITION TO STATE BOARD OF ASSESSMENT APPEALS
1313 Sherman Street, Suite 315 Phone: (303) 864-7710
Denver, Colorado 80203 Email: baa@state.co.us
BAA Date Received
08/30/2021
BAA Date Accepted
Docket Number
2021BAA1733
Final Decision
Status
INITIAL BAA REVIEW
Decision Date
Petitioners are strongly encouraged to read the Instructions and Rules of the Board of
Assessment Appeals prior to submitting this Petition Form. The Instructions and Rules are
available online at https://cdola.colorado.gov/assessment-appeals or may be requested by
phone at 303-864-7710.
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8/30/2021
DOLABAA Petition
GENERAL INFORMATION REGARDING YOUR APPEAL
Property Owner*
WAL-MART STORES, INC.
Property Street Address* City*
3103 23RD AVE
GREELEY
Please list the schedule number(s), account number(s), or parcel identification (PIN) number(s) being appealed.
Please refer to your County Board's decision for this information. If more than one schedule, account, or PIN
number is being appealed, please list and separate with a comma.
Example: 10001,10002,10003
Schedule/Account/PIN Number(s)*
R2295303
Please insert the date of the
issuance listed on the decision you
are appealing from your county
board or the State Property Tax
Administrator.
Decision Date: *
08/05/2021
Decision By:*
BOARD OF EQUALIZATION
O I did not receive a decision from the County Board of Equalization, County Board of Commissioners or Property
Tax Administrator.
Attachments to this form
I(1)
3 Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator*
I Final County/PTA Decision - 8/26/2021
Notice of Valuation or Notice of Determination by the Assessor
Assessors Decision - 8/26/2021
Please insert the county, tax year
and type of appeal.
Property County*
WELD
Type of Appeal*
VALUATION APPEAL
Tax Years*
2021
! Are you appealing the
classification?
Please insert your current
classification and, if you are
appealing the classification, the
desired classification.
Appealing Classification?*
N
Current Classification
COMMERCIAL
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8/30/2021
DOLABAA Petition
r
Please insert the value assigned to
the subject property by the county
and the requested value.
Explain why you disagree with the
value assigned to the subject
property.
County Assigned Value For
Property*
$16,170,400.00
Requested Value Reason
ALL THREE APPROACHES TO VALUE INDICATE A LOWER VALUE ON THIS
PROPERTY. THE AVERAGE OF ALL THREE APPROACHES RESULTS IN A
VALUE OF $10.5 MILLION, WHICH IS THE REQUESTED VALUE.
Requested amount of time at hearing for Petitioner to present the appeal.
(This is for advisory purposes only - the Board will allot time based on an
assessment of each case. Equal time will be allotted to each party. If more
than 4 hours per side is requested, you must attach a written request to
this Petition stating good cause for the time requested.)
APPEARANCE AT HEARING
The Petitioner is
PLEASE NOTE: If the property owner
is an entity, it must appear under
the representation of an attorney
licensed in Colorado except as
follows: An entity may be
represented by an officer of the
entity ONLY if, 1) the amount of tax
in controversy does not exceed
$15,000, exclusive of costs, interest
or statutory penalties; and 2) the
entity is closely held - it has no
more than three owners. See
Section 13-1-127, C.R.S.
Petitioner will be
Manner of Appearance by Petitioner
or Petitioner's representative
Filing Fee
Value Requested For Property*
$10,500,000.00
Time Requested*
4 HOURS
Type of Petitioner*
AN ENTITY (A TYPE OF PARTNERSHIP OR CORP OR OTHER)
Do both of the exceptions (amount
of tax in controversy and entity is
closely held) apply?
Appearance by Petitioner*
REPRESENTED BY AN ATTORNEY
Manner of Appearance*
IN PERSON
Petitioner is self -represented (pro se) AND has NOT filed more than two petitions with the Board of Assessment
Appeals during the current fiscal year (July 1 - June 30).
Petitioner is self -represented (pro se) AND has filed more than two petitions with the Board of Assessment Appeals
during the current fiscal year (July 1 - June 30).
* Petitioner will be represented by an agent or by an attorney.
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DOLABAA Petition
Property Contact Information - even if the Petitioner is represented by an agent or attorney, please provide a
contact for the Petitioner, not for the representative.
Property Contact Name* Property Contact Phone Number* Property Contact Email*
DONNA SANDERS 479-256-9139 DONNA.SANDERS@WALMART.COM
Property Contact Address* Property Contact Mailing Address 2
2608 SE J STREET SUITE 2
Property Contact State* Property Contact Zip Code*
AR 72716
Property Contact City*
BENTONVILLE
Co -owners or parties directly interested in subject property if applicable
All written orders and notices of the Board of Assessment Appeals will be delivered
electronically through the Board of Assessment Appeals' case management system to the email
address of the representative of record, or, if Petitioner is unrepresented, Petitioner's email
address. You are responsible for notifying the Board of Assessment Appeals and all parties to
your petition of any changes to your email or mailing address.
Have you entered all information required and are ready for the Board of Assessment
Appeals to review this petition?*
YES, THIS PETITION IS COMPLETE
PLEASE NOTE: Until you have clicked "Submit" and paid any applicable filing fee (the payment
portal is available after you click "Submit"), your petition will not be deemed filed with the
Board of Assessment Appeals.
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August 5, 2021
Agent Petitioner.
WALMART INC PROPERTY TAX DEPARTMENT
DONNA SANDERS
PO BOX 8050
MS:0555
BENTONVILLE, AR 72712.8055
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.weidO:ov.com
115xO STREET'
P.O. BOX. 758
GREELEY CO 80632
WAL-MART PROPERTY TAX DEPARTMENT
MS 0555
POBOX 8050
BENTONVILLE, AR 72712-8055
RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2021-2218 Appeal 2008230339 Hearing 8/5/2021
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 2021.
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Account # Decision Determined by Assessor Board
R2295303 Deny - Administrative Deny $16,170,400 $16,170,400
A denial of, a petition, in whole or in part, by the Board of Equalization must be appealed within thirty x'0`0)
days of the date the denial is mailed to you. You must select only one, ofthe following three (3)
options for appeals
1. Appeal to Board of Assessment Appeals: You have theright: 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. it 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 flied after August 10, 2021, MUST comply with the
following provisions Of C.R.S. §39-8-107(5):
(5)(a)(i) On and after August 10, 2021, 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.B. §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)(l) 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, thefollowinginformation:
(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)(1)(A) of this section.
(II) The party providing the information io 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 (1) of paragraph (a) of this
subsection (6) 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
matted 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 ,ttstate.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. AppealApiglat 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.
CSR
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
fist of qualified people. If you cannot agree on an arbitrator, the District Court of the county in
which the property is located (Le. 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 informaal. 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 arbitrators decision must be delivered personally or by registered
troll 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 fess may not exceed
$150.00 per case. Forcases 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) 400-4228.
Very truly yours,
BOARD OF EQUALIZATION
Esther E. Gesick
Clerk to the, Board
Weld County Board of Commissioners
and Board of Equalization
Brenda Cones, Weld County Assessor
NOTICE OF DETERMINATION
Brenda Dones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
Date of Notice: 6/30/2021
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM — 5:00PM
ACCOUNT
TAX YEAR
A
LEGAL DESCRIPTIONI HYSICAL LOCATION
R2295303
2021
0600
GR WMS1R L1 WAL-MART SOUTH 1ST RPLT L1
3103 23RD AVE GREELEY
a
WAL-MART PROPERTY TAX DEPARTMENT
MS 0555
PO BOX 8050
BENTONVILLE, AR 72712-8055
y\�
PROPS 'S MAT
��
iJAL �/ALUEPRI�R
7O
,R
AC�IIdL UALl) '
��
COMMERCIAL
16,170, 400
16,170,400
TOTAL'
16,170,400
16,170,400
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 and we have 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, § 39-8-106(1)(a), C.R.S.
The deadline for filing real property appeals is July 15.
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):
WALMART INC PROPERTY TAX DEPARTMENT
PO BOX 8050
MS:0555
BENTONVILLE, AR 72712-8055
15-DPT-AR
PR 207-08/13
R2295303
Signature
County Board of Equalization Hearings will be held from
July 26th through August 5th at 1150 O Street.
To appeal the Assessor's 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 O Street, P.O. Box 758
Greeley, CO 80631
Telephone: (970) 356-4000 ext, 4225
Online: www.co.weld.co.usLappsl/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 — 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 10, § 39-2-125(1)(e), 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 District Court
1313 Sherman Street, Room 315 Contact the District Court in the County
Denver, CO 80203 where the property is located. See your
(303) 866-5880 local telephone book for the address and
www.dola.colorado.qov/baa 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
falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed
on the next business day, ,¢ 39-1-120(3), C.R.S.
What is your estimate of the property'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 § 39-8-106(1.5), C.R.S.)
10,500,000
What is the basis for your estimate of value or your reason for requesting a review? (Please attach
additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original
installed cost, appraisal, etc.)
All 3 approaches to value indicate a lower value on this location. The average of all 3 is $10.5
Million. See attached cost, income and sales comps.
the undersigned o
er or agent' of the property identified above, affirm that the statements contained herein
on any attachme}llfs hero are true and complete.
479-256-9139
Telephone Number
donna.sanders@Walmart.com
Email Address
7-14-2021
Date
All 3 approaches to value indicate a lower value on this location. The average of all 3 is $13.8
Million. bee attacnea cost, income and sales
1 Attach letter of authorization signed by property owner.
comps.
15-DPT-AR
PR 207-08/13
R2295303
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