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Home My WebLink About20212222.tiffCOUNTY BOARD OF EQUALIZATION WELD COUNTY Single County Schedule Number: P0017140 STIPULATION (As To Tax Year 2021 Actual Value) RE PETITION OF : NAME: MCLANE WESTERN INC ADDRESS: PO Box 6115 Temple, TX 76503-6115 Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2021 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: LOG MCL-1 MC LANE ADD 2100 E KEN PRATT BLVD LONGMONT 80501 2. The subject property is classified as personal property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2021 : Total: $4,921,236.00 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year2021 actual value for the subject property: Total: $4,234,175.00 5. The valuation, as established above, shall be binding only with respect to tax year 2021. 6. Brief narrative as to why the reduction was made: Assets with a cost of under $350 individually were removed. 7. Both parties agree that: 7lThe hearing scheduled before the Board of Equalization on 08/05/2021 at 1:00 PM be vacated. nA hearing has not yet been scheduled before the Board of Equalization. P0017140 1 aoai-aaaa •\5O t09 DATED this 23rd day of July , 2021 . foay P *hcrew Jody Petticrew (Jut 26, 2002110:29 CDT) Petitioner(s) or Agent or Attorney Address: P.O. Box 6115 Temple, TX 76503-6115 Telephone: 254.771.7419 P0017140 (Assistant) County Attorney for Respondent, Weld County Board of Commissioners Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 Telephone:(970) 336-7235 County Deputy Assessor Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 400-3650 2 P0017140/MCLANE WESTERN INC Final Audit Report 2021-07-26 Created: 2021-07-23 By: CRISTINA CAPLINGER (ccaplinger@co.weld.co.us) Status: Signed Transaction ID: CBJCHBCAABAACVUXgeQROXEggW0Q20CwOuMM6hynsQB_ "P0017140/MCLANE WESTERN INC" History t Document created by CRISTINA CAPLINGER (ccaplinger@co.weld.co.us) 2021-07-23 - 3:12:30 PM GMT- IP address: 204.133.39.9 7* Document emailed to CRISTINA CAPLINGER (ccaplinger@co.weld.co.us) for approval 2021-07-23 - 3:12:33 PM GMT ca Document approved by CRISTINA CAPLINGER (ccaplinger@co.weld.co.us) Approval Date: 2021-07-23 - 3:22:53 PM GMT - Time Source: server- IP address: 204.133.39.9 E? Document emailed to Sean McElroy (smcelroy@co.weld.co.us) for approval 2021-07-23 - 3:22:55 PM GMT t Email viewed by Sean McElroy (smcelroy@co.weld.co.us) 2021-07-26 - 1:20:02 PM GMT- IP address: 204.133.39.9 bQ Document approved by Sean McElroy (smcelroy@co.weld.co.us) Approval Date: 2021-07-26 - 1:20:47 PM GMT - Time Source: server- IP address: 204.133.39.9 ET Document emailed to Jason Marini (appeals@weldgov.com) for signature 2021-07-26 - 1:20:49 PM GMT t Email viewed by Jason Marini (appeals@weldgov.com) 2021-07-26 - 3:24:25 PM GMT- IP address: 204.133.39.9 tj) Document e -signed by Jason Marini (appeals@weldgov.com) Signature Date: 2021-07-26 - 3:26:00 PM GMT - Time Source: server- IP address: 204.133.39.9 '. Document emailed to Jody Petticrew (jody.petticrew@mclaneco.com) for signature 2021-07-26 - 3:26:02 PM GMT t Email viewed by Jody Petticrew (jody.petticrew@mclaneco.com) 2021-07-26 - 3:27:19 PM GMT- IP address: 12.161.66.6 'VE:RE! Adobe Sign C5.6 Document e -signed by Jody Petticrew (jody.petticrew@mclaneco.com) Signature Date: 2021-07-26 - 3:29:56 PM GMT - Time Source: server- IP address: 12.161.66.6 Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature 2021-07-26 - 3:29:57 PM GMT Email viewed by Karin McDougal (weld-cboe@weldgov.com) 2021-07-26 - 4:19:10 PM GMT- IP address: 204.133.39.9 60, Document e -signed by Karin McDougal (weld-cboe@weldgov.com) Signature Date: 2021-07-26 - 4:19:23 PM GMT - Time Source: server- IP address: 204.133.39.9 Agreement completed. 2021-07-26 - 4:19:23 PM GMT Adobe Sign Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 NOTICE OF DETERMINATION RECEIVED JUL 2 2 2021 WELD COUNTY Date of Notice: 07/09/2021 Telephone: (970) 400-3650 Fax: (970) 304-6433 Office Hours: 8:00AM - 5:00PM 11 J a wai La na — a a TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION ACCOUNT NO. 2021 1319 t LOG BLVD 2100 MCLANE MCL-1 E LONGMONT KEN WESTERN MC PRATT LANE 80501 BLVD INC ADD 2100E LONGMONT KEN PRATT P0017140 -.. -. TEX TEMPLE, MCLANE BOX PROP 6115 TX WESTERN TAX CONSULTANTS 76503-6115 INC PO PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE REVIEW PRIOR TO I ACTUAL VALUE REVIEW AFTER PERSONAL PROPERTY 4,487,668 4,921,236 TOTAL 4,487,668 4,921.236 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: Your personal property valuation has been adjusted based on additional information which you furnished our office. 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 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) 15-DPT-AR ARL VOL 2 1-84 Rev 01-16 2021-2222 Aoo9 APPEAL PROCEDURES 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.us/appsljcboej To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered 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 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 1313 Sherman Street, Room 315 Denver, CO 80203 (303) 866-5880 www.dola.colorado.gov/baa 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. District Court Contact the District Court in the County where the property is located. See your local telephone book for the address and telephone number. PETITION TO COUNTY BOARD OF EQUALIZATION 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.) 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.) To reduce the Economic Life assigned to Totes from 9 years to 5years. See Attached Documents. ATTESTATION 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_ jody.petticrew@mclaneco.com 10, Email Address 254-771-7419 July 16, 2021 Telephone Number Date 'Attach letter of authorization signed by property owner. 15-D PT -AR ARL VOL 2 1-84 Rev 01-16 McLANE July 16, 2021 Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Re: McLane Western, Inc. Account No. P0017140 2021 Appeal of Business Personal Property Value To Whom It May Concern: RECEIVED JUL 2 2 2021 WELD COUNTY COMMISSIONERS McLane Company is filing this appeal to reduce the Economic Life assigned by the assessor on assets described as Totes. Currently, the county is assigning an Economic Life of 9 Years, while these assets have an actual useful life of approximately 5 Years. In speaking with property appraiser, Cristina A. Caplinger, it appears that the county viewed these assets as large durable items since each asset number was showing the total extended cost, as opposed to reporting the quantity and cost per unit for each asset number. As seen on the attached schedule of totes, it is apparent that the total asset cost consists of numerous individual totes having an average cost of $10.31 per unit. Additionally, you will note that there are no totes on the asset listing that were placed in service prior to 2016. This is due to the assets being continuously retired from the high volume of use causing wear - and -tear as they are being loaded/off-loading on the trailers. I have included pictures of the totes to further support the position that these are non -durable items having an Economic Life in alignment with 5 Years. Thank you for your consideration of this request. Please advise if you have questions or concerns. Sincerely, Jody Petticrew, Manager Property Et Fuel Tax Jody.petticrew@mclaneco.com 254-771-7419 Enclosures P.O. Box 6115 / 4747 McLane Parkway Temple, TX 76503 91 7199 9991 7037 6745 7086 CLERK TO THE BOARD PHONE: (970) 400-4225 FAX: (970) 336-7233 1150 O STREET P. O. BOX 758 GREELEY, COLORADO 80632 www.weldgov.com AUTHORIZATION FORM FOR THE WELD COUNTY BOARD OF EQUALIZATION I, (We), McLane Company, Inc. , give permission to Jody Petticrew (Employee) (Owner — please print) (Authorized Agent) to submit an appeal to the Weld County Board of Equalization on my (our) behalf, and to represent me (us) throughout the appeal process, for the property described as: P0017140 Account Number Account Number Account Number Account Number Account Number Property Owner(s) Contact Information: Phone: 254-771-7500 Email: Authorized Agent Contact Information: Phone: 254-771-7419 Email: jody.petticrew@mclaneco.com Additional Information: Jody Petticrew, Manager Property & Fuel Tax As employee I am authorized to siqn on behalf of the company Owner Signature: PS Date: 07/19/2021 Owner Signaturef Date: M:\CBOE\Authorization Letter\Letter of Authorization Fillable Form - CBOE.pdf Updated 7/6/2021 McLane Western, Inc. Account P0017140 2021 ADDeal - Totes Economic Life Actual Value Actual Value Book ' Date F With 5 Year With 9 Year Type - Cost Per - Placed In Economic Life Economic Life _ Code DIV Asset# Description V CAT Qty Unit Cost' Service ST County ' City ' Per Mclane Per County MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 MC6 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 10187712 10193656 10266686 10274662 10292643 10292644 10300733 10308702 10316677 10334723 10347642 10387682 10387683 10401089 10410715 10417222 10417237 10437644 10443713 10448702 10450628 10452672 10458624 PURPLE TOTES TOTES TOTES TOTES TOTES TOTES TOTES TOTES TOTES TOTES TOTES TOTES - PURPLE TOTES - RED TOTES - RED TOTES GREEN TOTES RED TOTES TOTES TOTES TOTES TOTES TOTES TOTES 755 755 755 755 755 755 755 755 755 755 755 755 755 755 755 755 755 755 755 755 755 755 755 G L 1,364 2,816 2,040 5,040 1;560 1,560 8,001 780 10,014 3,600 ' -13,036 1,782 1,160 1,160 3,856 $, 8 43 974 $ 13 61 2,720 $ 1015 3,920 4,880 $ 8 72 1,092 $ . 11 90 4,564 $ 8 79 6,504, $ . 9 89 3,800 $ 1197 $ $ 1142:$ $_1064 $ $ 11 55 $ $ 7 96 $ $ 936 $ $ 1227 $ $ 10 51 $ $ 12 26 $ $ 7 23 $ $ 1016 $ $ 11 23 $ $ . 11 14 $ $ 11 05 $ $ 9 O] $ $ 836 $ 16,332 52 32,153 58 21,696 75 58,219 48 12,422 48 14,606 10 98,140 26 8,199 35 122,809 96 26,023 54 132,412 23 20,008 95 12,925 49 12,820 49 32,495 53 13,251 83 27,620 63 35,453 46 42,529 97 12,991 20 40,115 89 64,292 51 31,785 76 889,307 96 02/19/16 05/17/16 05/18/17 06/20/17 09/19/17 09/19/17 10/06/17 11/22/17 01/25/18 05/22/18 07/03/18 03/20/19 03/20/19 06/19/19 08/22/19 10/01/19 10/01/19 02/14/20 04/22/20 06/29/20 07/31/20 08/24/20 09/24/20 CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO CO WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD WELD LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT LONGMONT $ 3,233 84 $ 6,366 41 $ 7,029 75 $ 18,863 11 $ 4,024 88 $ 4,732 38 $ 31,797 44 $ 2,656 59 $ 57,475 06 $ 12,179 02 $ 61,968 92 $ 12,731 69 $ 8,224 49 $ 8,157 68 $ 20,676 91 $ 8,432 14 $ 17,575 01 $ 28,717 30 $ 34,449 28 $ 10,522 87 $ 32,493 87 $ 52,076 93 $ 25,746 47 $ 470,132 04 $ 687,060 65 $ 9,52186 $ 18,745 54 $ 14,528 14 $ 38,983 76 $ 8,318 09 $ 9,780 24 $ 65,714 72 $ 5,490 28 $ 91,960 10 $ 19,486 43 $ 99,150 28 $ 16,57141 $ 10,704 89 $ 10,617 93 $ 26,912 80 $ 10,975 17 $ 22,875 41 $ 32,262 65 $ 38,702 27 $ 11,82199 $ 36,505 46 $ 58,506 18 $ 28,925 04 Jody Petticrew From: Sent: To: Subject: ** STOP THINK External Email ** Jody Petticrew <jodypetticrew@mac corn> Thursday, July 15, 2021 11 37 AM Jody Petticrew IMG_0073Jpeg Jodv Petticrew From: Sent: To: Subject: ** STOP. THINK. External Email ** Jody Petticrew <jodypetticrew@mac.com> Thursday, July 15, 2021 11:38 AM Jody Petticrew IMG_0076.jpeg Sent from my iPhone 1 Jodv Petticrew From: Sent: To: Subject: ** STOP. THINK. External Email ** Jody Petticrew <jodypetticrew@mac.com> Thursday, July 15, 2021 11:38 AM Jody Petticrew I MG_0075.jpeg *gib;.4Si 111 111 'at II DO tit et lie MP lag tal *17 "it al VI gig tr4 e II WC SETO it;' W 11 Id Wilt IL sat ID NI II %I 41 *and 110 III -.I* ND silt GI 'till ID *;:g 11 tie." fit rdt 'IOU II rd C' _ e rg /mss 11105.11 111 SF SP Id II SI 110111 !Ardfbi, 2. CI IP CO C4 '�'. Olt a re it ir 111 Y NI Sent from my iPhone 1 A` McLANE. qt ,, U.S. POSTAGE>> PITNEY BOWES McLane Company, Inc. P.O. Box 6115 / 4747 McLane Parkway Temple, TX 76503 i I N' uiu I i i i 91 7199 9991 7037 6745 7086 Weld County Board of Equalization 1150 0 Street PO Box 758 Greeley, CO 80631 !i i f.{ �!j i ! hii idi ors ZIP 76504 $ 006.55° 02 4Yf 0000381115 JUL 19 2021 July 22, 2021 Petitioner: MCLANE WESTERN INC TEX PROP TAX CONSULTANTS PO BOX 6115 TEMPLE, TX 76503-6115 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBS ITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2021-2222, AS0109 Appeal 2008230343 Hearing 8/5/2021 1:00 PM Account(s) Appealed: P0017140 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 5, 2021, at or about the hour of 1:00 PM, 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, 2021, 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 LPLIs./o:yf G'i. Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Assessor August 5, 2021 Petitioner: MCLANE WESTERN INC TEX PROP TAX CONSULTANTS PO BOX 6115 TEMPLE, TX 76503-6115 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): RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2021-2222 Appeal 2008230343 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. §39-8-101 et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2021. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board P0017140 Stipulated - Approved Stipulated Value $4,921,236 $4,234,175 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, 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.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 L/�/V�LCO. �QpfG'4 Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor Hello