HomeMy WebLinkAbout20212218.tiffChloe Rempel
From:
Sent:
To:
Cc:
Subject:
Tyler Wade <Tyler.Wade@walmart.com>
Tuesday, July 27, 2021 2:16 PM
CTB-County Board of Equalization
Cristina Caplinger; Courtney Anaya
RE: Walmart and Sams West Inc-CBOE Appeals
Caution: This email originated from outside of Weld County Government. Do not click links or open attachments unless you recognize the
sender and know the content is safe.
Yes, please.
Thanks,
+TW
From: CTB-County Board of Equalization <weld-cboe@co.weld.co.us>
Sent: Tuesday, July 27, 2021 3:12 PM
To: Tyler Wade <Tyler.Wade@walmart.com>; CTB-County Board of Equalization <weld-cboe@co.weld.co.us>
Cc: Cristina Caplinger <ccaplinger@weldgov.com>; Courtney Anaya <canaya@weldgov.com>
Subject: EXT: RE: Walmart and Sams West Inc-CBOE Appeals
EXTERNAL: Report suspicious emails to Email Abuse.
Tyler,
Account Nos. R5229608, R1716202, R2295303, and R6778649 were not initially included in the below email
string. Would you like to request administrative denial of these accounts as well?
Thank you,
Chloe A. Rempel
Deputy Clerk to the Board Supervisor
Clerk to the Board's Office
Weld County
1150 O Street
Greeley, CO 80631
Tel: (970) 400-4213
Email: crempel(a)weldgov.com
Confidentiality Notice: 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
1
07081-c7aI8-
ASO 109
taking of any action concerning the contents of this communication or any attachments by anyone other than
the named recipient is strictly prohibited.
From: Tyler Wade <Tyler.WadePwalmart.com>
Sent: Tuesday, July 27, 2021 1:46 PM
To: CTB-County Board of Equalization <weld-cboe@co.weld.co.us>
Cc: Cristina Caplinger <ccaplinger@weldgov.com>
Subject: RE: Walmart and Sams West Inc-CBOE Appeals
( auti€sn: This email originated from outside of Weld County Government. Do not click links or open attachments unless you recognize the
sender and know the content is safe.
Hello,
We would like to request an administrative denial for all accounts.
Thanks,
+TW
From: Cristina Caplinger <ccaplinger(Wweldgov.com>
Sent: Tuesday, July 27, 2021 2:39 PM
To: Tyler Wade <Tyler.Wade@walmart.com>
Subject: EXT: RE: Walmart and Sams West Inc-CBOE Appeals
EXTERNAL: Report suspicious emails to Email Abuse.
Hi Tyler,
Yes. Please email weld-cboe@co.weld.co.us and let them know that you want to do an administrative denial for all
accounts. Thank you!
Cristina
Cristina A. Caplinger
Property Appraiser
Natural Resource/Commercial Personal Property Division
Weld County Assessor's Office
(970) 400-3686
ccaplinger@co.weld.co.us
Confidentiality Notice: 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.
2
From: Tyler Wade <Tyler.Wade@walmart.com>
Sent: Tuesday, July 27, 2021 1:36 PM
To: Cristina Caplinger <ccaplinger@weldgov.com>
Subject: RE: Walmart and Sams West Inc-CBOE Appeals
Caution: This email originated from outside of Weld County Government. Do not click links or open attachments unless you recognize the
sender and know the content is safe.
Hi Cristina,
Can we request and administrative denial for our accounts?
Thanks,
+TW
From: Cristina Caplinger <ccaplinger@weldgov.com>
Sent: Tuesday, July 13, 2021 1:53 PM
To: Tyler Wade <Tyler.Wade@walmart.com>
Subject: EXT: Walmart and Sams West Inc-CBOE Appeals
EXTERNAL: Report suspicious emails to Email Abuse.
Hi Tyler,
Would you be willing to do an administrative denial on accounts P2729804, P0908401, P0904009, and P0012708? This
keeps all appeal rights in place and allows for more time for both sides to prepare. Thank you!
Cristina
Cristina A. Caplinger
Property Appraiser
Natural Resource/Commercial Personal Property Division
Weld County Assessor's Office
(970) 400-3686
ccaplinger@co.weld.co.us
D
Confidentiality Notice: 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.
3
NOTICE OF DETERMINATION
RECEIVED
Brenda Dones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
JUL 202021
WELD COUNTY
COMMISSIONER
Date of Notice: 6/30/2021
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM - 5:00PM
ACCOUNT
NO.
TAX
YEAR
TAX AREA
LEGAL
DESCRIPTION/
PHYSICAL
LOCATION
R2295303
2021
0600
GR WMS1R
3103 23RD
L1
AVE
WAL-MART SOUTH 1ST RPLT L1
GREELEY
w
;
WAL-MART
MS 0555
PO BOX
BENTONVILLE,
PROPERTY
8050
AR 72712-8055
TAX DEPARTMENT
a
O
}.
H
CL
w'
a
Q
cc
PROPERTY
CLASSIFICATION
ASSESSOR'S VALUATION
ACTUAL
VALUE
REVIEW
PRIOR
TO
ACTUAL
VALUE
REVIEW
AFTER
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
2021-2218
RSo tO9
Signature
Ye tuna 1 Sam e
County Board of Equalization Hearings will be held from
July 26th through August 5th at 1150 O Street
To appeal the Assessor's decision, compldte'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/appsl/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 dole 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 )
$ I Ot 5eo, nco
What is the basis for your estimate of value or your reason for requesting a reviews (Please attach
additional sheets as necessary and any supporting- documentation, i e , comparable -sales, -rent roll, -original ---
installed cost, appraisal, etc )
4-41- a oa.c„a4- pia Cu-••
undersigned owner or agent' of the property identified above, affirm that the statements contained herein
n any attachments hereto are true and complete
Email Address
4179 -d5(, -,/3g
Telephone Number
it -)4-1111 t rJ C
'Attach letter of authorization signed by property owner
1- is — I
Date
15-DPT-AR
PR 207-08/13
R2295303
Tax Department
Wayne Hamilton
Vice President. Specialty Tax
RECEIVED
JUL 2 0 2021
WELD COUNTY
COMMISSIONERS
Walmart
2608 SE J Street Suite 2
Bentonville AR 72716
Plane 479 277 5265
Wayne HernatonawR1mart corn
To whom it may concern:
I hereby authorize the following associates to represent Vtialmart, Inc. and Sam's Club, Inc. in all
matters relating to real estate and business personal property tax and assessment. These
employees are granted the authority to make any changes necessary with the taxingjurisdictions,
including mailing addresses for tax bills and notices.
Authorized Walmart Employees include:
Rick Allen, Aaron Smith, Abby Gudenschwager, Andrew Anderson, Ashley Washington.
Brandon Caplena, Brieann Wailer, Dawn Griggs. Donna Sanders. Fred Combs. Jacob
Hernandez, Jerry Aucoin, Lesli Reyes, Michael Fenton, Ryan Ball. Sean Krohn. Sheryl
Williams, Stanley Johnson. Tatiana Polydore, I y ler Wade, and Harley Jarvis.
Signed hy
l)ate- -3/(.01.1
Wayne Hamilton.
Vice President
c�t-�h, - hen\LX\ &arrzth-5QOn this the - day of , 20. b�fUre nie,`�'� the
undersigned notary public within d for the County of Benton grid-Ihe State of Arkansas,
personally appeared Ur-C� \ AC'\-.c� Y.vm\\ `�ho acknowled =ed to me that this
PP ��
certificate of authority was executed for the purpose herein expressed.
In witness where of I hereunto set my hand and official seal.
kr! _
'Notary Palle
My commission expires
LAit
KIMBERLY GONZALES
BENTON COUNTY
NOTARY PUBLIC -- ARKANSAS
MY Comrn,ssion Expires Sept 2. 2025
Comrnisston No. 1 2692377
Walmart. Inc. Property Tax Department
P.U. Box 8050 MS: 0555
Bentonville, AR 72712.8050
8013
MS -0555
716-0555
i
i
i
i
i
i
7018 2290 0000 ?842 ?146
Important Tax Document Enclosed
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(;Th(ceei � � cvo 06 3 1
U.S. POSTAGE>> PITNEY BOWES
ZIP '2"2 $ 004.80°
02 4YV
0000373835 JUL 15 2021
July 20, 2021
Petitioner:
WAL-MART PROPERTY TAX
DEPARTMENT
MS 0555
PO BOX 8050
BENTONVILLE, AR 72712-8055
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):
WALMART INC PROPERTY TAX
DEPARTMENT
DONNA SANDERS
PO BOX 8050
MS:0555
BENTONVILLE, AR 72712-8055
RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2021-2218, AS0109 Appeal 2008230339 Hearing 8/3/2021 8:30 AM
Account(s) Appealed:
R2295303
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 3, 2021, at or about the hour of
8:30 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, 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
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Assessor
July 20, 2021
Agent:
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.weldgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Petitioner:
WAL-MART PROPERTY TAX
DEPARTMENT
MS 0555
PO BOX 8050
BENTONVILLE, AR 72712-8055
RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2021-2218, AS0109 Appeal 2008230339 Hearing 8/3/2021 8:30 AM
Account(s) Appealed:
R2295303
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 3, 2021, at or about the hour of
8:30 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, 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 to assessor@weldgov.com. 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
August 5, 2021
Petitioner:
WAL-MART PROPERTY TAX DEPARTMENT
MS 0555
PO BOX 8050
BENTONVILLE, AR 72712-8055
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.weldqov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
WALMART INC PROPERTY TAX
DEPARTMENT
DONNA SANDERS
PO BOX 8050
MS:0555
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. §39-8-101 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
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 (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
eLeIG'C.
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
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.weldqov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
WAL-MART PROPERTY TAX DEPARTMENT
MS 0555
PO BOX 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.
Account # Decision
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
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 (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 fess 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
az,6,e
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
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