HomeMy WebLinkAbout202126569/2/2021 DOLABAA Petition
PETITION TO STATE BOARD OF ASSESSMENT APPEALS
1313 Sherman Street, Suite 315
Denver, Colorado 80203
BAA Date Received
09/02/2021
Phone: (303) 864-7710
Email: baa@state.co.us
Docket Number
2021BAA2029
BAA Date Accepted 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.
CowMun; Co.-I-;onS
cc: A $ R(8D/Sn /cq), cA(KM)
09/I5 /al O9fo6f LI
2021-2656
https://oitco.hylandcloud.com/DOLABAAExtemalAccess/WorkViewAM/DocumentViewerContainer.aspx 1/5
9/2/2021 DOLABAA Petition
GENERAL INFORMATION REGARDING YOUR APPEAL
Property Owner*
HD DEVELOPMENT OF MARYLAND INC
Property Street Address* City*
2815 35TH AVENUE 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: 10O01,10002,10003
Schedule/Account/PIN Number(s)*
Parcel No. 095923102001 / Account No. R8403700
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: * Decision By: *
08/05/2021 BOARD OF EQUALIZATION
I did not receive a decision from the County Board of Equalization, County Board of
Commissioners or Property Tax Administrator.
Attachments to this form
(1)
Decision of County Board of Equalization, County Board of Commissioners or Property Tax
Administrator*
Final County/PTA Decision - 9/2/2021
Notice of Valuation or Notice of Determination by the Assessor
Please insert the county, tax
year and type of appeal.
Property County*
WELD
Type of Appeal*
VALUATION APPEAL
Tax Years*
2021
https://oitco.hylandcloud.com/DOLABAAExtemalAccessNVorkView/M/DocumentViewerContainer.asPx 2/5
9/2/2021
DOLABAA Petition
Are you appealing the
classification?
Please insert your current
classification and, if you are
appealing the classification,
the desired classification.
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.
Appealing Classification?*
N
Current Classification *
COMMERCIAL
County Assigned Value For
Property *
$9,137,041.00
Value Requested For
Property*
$6,624,354.00
Requested Value Reason
THE ACTUAL VALUE ASSIGNED OF $9,137,041 SUBSTANTIALLY
EXCEEDS THE VALUE INDICATED BY MARKET DATA, INCLUDING
BUT NOT LIMITED TO, COMPARABLE SALES IN THE RELEVANT
PERIOD.
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.)
Time Requested*
>4 HOURS
https://oitco.hyland cloud.com/DOLABAAExtemalAccess/WorkViewNWDocumentViewerContainer. aspx
3/5
9/2/2021 DOLABAA Petition
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
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* Petitioner is responsible for
VIDEO CONFERENCE calling the Board at 303-864-
7710 at least two weeks prior
to the scheduled hearing to
confirm availability of video
conference equipment.
Failure to do so may result in
the party not being
permitted to appear by video
conference.
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.
https://oitco.hylandcloud.com/DOLABAAExtemalAccess/WorkView/WVDocumentViewerContainer.aspx 4/5
9/2/2021 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*
GENE ACUFF 770-384-4458 GENE_ACUFF@HOMEDEPOT.COM
Property Contact Address* Property Contact Mailing Address 2 Property Contact City*
2455 PACES FERRY ROAD, B12 ATLANTA
Property Contact State* Property Contact Zip Code*
GA 30339
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.
https://oitco.hylandcloud.com/DOLABAAExtemalAccess/WorkView/WVDocumentViewerContainer.aspx 5/5
ALTUS GROUP US INC
AUG 1 0 2021
August 5, 2021
Agent:
ALTUS GROUP US INC
ALEX POWE_L AND/OR DYLAN BEDFORD
PO BOX 92129
SOUTHLAKE, TX 76092-0102
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
HD DEVELOPMENT OF MARYLAND INC
0/0 HOME DEPOT USA PROPERTY TAX
DEPT
PO BOX 105842
ATLANTA. GA 30348-5842
RE THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2021-2214 Appeal 2008230335 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
R8403700 Deny - Administrative Deny $9,137,041 $9,137,041
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 deniai is mailed io you. You
options for appeal:
•-n g i r t
I / i {,.f V% s
solaet nnly one of the following three (3)
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
fit /
i
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)(I)(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
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
Hello