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HomeMy WebLinkAbout20212139.tiff Chloe Rempel From: Tim Reddick Sent: Wednesday, July 21, 2021 1:17 PM To: CTB-County Board of Equalization Cc: Courtney Anaya; Millie Channell; Susan Gundry Subject: FW: FW: Weld County McDonalds & Panda Express Appeals This applies to the following accounts: R2133203 CFT DEVELOPMENTS LLC 14542 Centerplace Dr 'Panda Express R6786065 MCDONALDS REAL ESTATE COMPANY 6901 W 10th St McDonalds R3723505 ',MCDONALDS RESTAURANTS OF CO INC]2440 S 8th Ave McDonalds R4636906 ARCHLAND PROPERTY I LLC 1150'Parish Ave McDonalds R1394702 ARCHLAND PROPERTY I LLC i ;McDonalds 1,R7185798 ARCHLAND PROPERTY I LLC 320123rd Ave McDonalds _ ~� [R1918302. MCDONALDS REAL ESTATE COMPANY 13650 Highway 52 ,McDonalds LR6779750 MMCDONALDS REAL ESTATE COMPANY 15850 Firestone Blvd McDonalds R4631507 DEXTER DEVELOPMENT INC 12520 47th Ave :McDonalds_ -1E R5610186 ,MC'DONALDS CORP 110863 W 1-25 Frontage Rd ;McDonalds Best, Tim From:Jason Letman <jletman@consultus.biz> Sent:Wednesday,July 21, 2021 1:14 PM To:Tim Reddick<treddick@weldgov.com> Subject: Re: FW: Weld County McDonalds & Panda Express 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. Tim, I've been gathering more information for you, but I do think I would like some additional time. I'd like to have Admin Denials on these, provided we can chat when they get to the BAA. Sorry about the voicemail. I checked and it seems to work fine. My number is 303-770-2420x101. Let me know. -Jason 1 00071-a1 39 A.So 101 L ( rocl - Wi� OCR NOTICE OF DETERMINATION RECEIVED Brenda Dones JUL 16 2021 TeDlete of o4 3650/ / 2021 Weld County Assessorphone ( 970 ) 00 1400 N 17 ' " Ave WELD COUNTY Fax : ( 970 ) 304 - 6433 Office Hours : 8 : OOAM — 5 : OOPM Greeley , CO 80631 COMMISSIONERS • ' - TAX AREA - , LEGAL DESCRIPTION / PHYSICAL LOCATION ACCOUNT NO . TAX YEAR • R5610186 2021 2341 SC - 2 L2 STAR CENTER MINOR SUB EXC 2 PAR CELS DEEDED TO HWY DEPT MC DONALDS CORP Z C / O ASPEN FOOD SERVICE 0 1822 SKYWAY DR UNIT N 10863 W I - 25 FRONTAGE RD WELD } LONGMONT , CO 80504 - 5204 a ASS ESSOR ' S. VALUATION PROPERTY CLASSIFICATION r ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER . REVIEW e aREVIEW • 1 . • COMMERCIAL 2 , 940 , 000 2 , 940 , 000 I . . TOTAL : 2 , 9403000 2940 , 000 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 ) : 2021 - 2139 CONSULTUS ASSET VALUATION , INC . 68 INVERNESS LN E STE 103 A50 1 � 9 ENGLEWOOD , CO 80112 - 5108 15 - DPT - AR PR 207 - 08 / 13 R5610186 4 Z County Board of Equalization Hearings will be held from July 26th through August 5th at 1150 0 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/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 dola colorado gov/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 �? �,} �f�iG�.aC.`r__.., k��-� p.T1 yp p/ya�(/��■ I! 1..�{ - ! ggg��� {/A�y yp�� ypyx F[ �.,�„ �i}� ...- t�"'C�~p`�1*h��trvc.���Ti�E'��P���O�IO ���V What is your estimate of the property's value as of June 30, 20209 (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 ) $ 2,'700,ono 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) Assessor's value does not reflect market 1e�., �p �+�;p�y jar ,��m ..f.,".c<.�,C��7"-r x".�,�--a� Fa t d� ;�f"�Tsf E$3 isAd O,lkg3'=vsi"'s.,:#�.n: .a' ::'t•t7;Ak :1i 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 3Q Jason Letman ,303-770-2420 7/15/2021 Signature Telephone Number Date Jletman@consultus biz Email Address ' Attach letter of authorization signed by property owner 15-DPT-AR PR 207-08/13 R5610186 Appraisers & Counselors CONSULTUS 68 Inverness Lane East # 103 RECEIV ASSET VALUATION , INC . En9lewood . CO80112 phone 303 - 770 - 2420 JUL . 1 6 fax 303 - 770 - 2430 2021 WELD COUNTY Maximising Your Resources www . consultus . biz COMMISSIONERS July 15 , 2021 Weld County BOE 1150 0 Street P . O . Box 758 Greeley , CO 80631 RE : 2021 Appeals Enclosed please find our 2021 appeals dated July 15 , 2021 for the following schedule numbers . Please do not schedule our hearing on July 27 , 28 , 29 or August 9 - 10 . File Name Address Schedule Nos Secondary Sch # JJOH - WE - 001 150 Parish Ave . R4636906 JJOH - WE - 002 2440 S . 8th Ave . R3723505 JJOH - WE - 003 3201 23rd Ave . R1394702 R7185798 JJOH - WE - 004 2520 47th Ave . R4631507 JJOH - WE - 005 6901 W . 10th St . R6786065 KOEN - WE - 001 10863 W . I - 25 Frontage Rd . R5610186 KOEN - WE - 002 3650 Hwy 52 R1918302 KOEN - WE - 003 5850 Firestone Blvd . R6779750 NTRG - WE - 001 509 - 23 10th St . R2851486 R2851586 PNDA - WE - 001 4542 Centerplace Dr . R2133203 Please date stamp and return the colored copy of this letter to confirm receipt of the Appeals . Sincerely , ?41-1&•- Jason Letman Consultus Asset Valuation Certified Mail Number 7019 0700 0000 0211 0226 CONSULTUS ASSET VALUATION ' /: Alb 1 ta, *fejt ftli r I I APPOINTMENT OF AGENT TE TO WHOM IT MAY CONCERN AGENT : Consultus Asset Va cation , Ine . 68 Inverness Place East # 1 03 Englewood , CO 80112 Fax : ( 303 ) 770 - 2430 Phone : ( 303 ) 770 - 2420 Consultus Asset Valuation , Inc is authorized to represent Mcaonaids Corp . in property tax valuation matters for the years 2021 through 2022 . ' lease contact Consuitus regarding all property tax issues . The properties are indicated below : COUNTY SCHEDULE NO ADDRESS S . _ _ . • WeId R5610186 1 CB6 :5 VV . I - 25 Frontage Rd ea- ( Jo7 Date 7 Printed .�� "."- - y r , . . ems - .et.' • Title Otte-- !'- dese 'fit'_ _ CAMDEN PYLER ALEXANDER PRAWL NOTARY pu . zlc - STATE OF COORADO Company Name McDonalds Corp NCT, RY : p 20204019867 sr, MY COMMISSi4N EXPIRES AUG 276 2024 Phone No . 77 ed.> -5 4: :2; %..°?C ° e 2° Subscribed ed and sworn before me this ICE day of haktrok 2 My commission expr e s Aky 1.019 Nbta0 Public KOEN - VVE - 001 McDonald's Corporation 110 N Carpenter Street Chicago, IL 60607 Letter of Authority to Act in Matter of Property Taxation To whom it may concern, McDonald's Corporation and its subsidiaries hereby authorizes, Gary Koenig, as McDonald's Franchisee(s),the authority to file returns and application, examine any records and discuss or appeal tax assessments to the appropriate authorities for the purpose of obtaining the property tax values relative to the following Colorado properties owned, managed or controlled by this company McDonald's Restaurant @ 209 E 29th St McDonald's Restaurant @ 10863 W 1-25 Frontage Rd McDonald's Restaurant @ 3650 Hwy 52 McDonald's Restaurant @ 5850 Firestone Blvd ""*. P* ..—, BY Name William Vadbunker TITLE VP,Tax DATE. 6/1/2021 <o.fa-j-oo3,-toe_-oat,-ool,-003 • • • • Y ' U . S . POSTAGE 3161( grog • - . j $ 8 . 65r ..� • '. ti FC M F 0023 a 701 12 0 I (] I •� _• � D e s t ; 80631 co 1 � � � � 6 :Fri _ • 4 21 � � 07 1 l l 2000052008 0 mu L . • • 68 Inverness Lane East e " ASSET VALUATION , INC Suite103 Englewood , CO 80112 Weld County BOE 1150 0 Street P . O .111 i: ox 758 Greeley , CO 80631 1 CONSULTUS ASSET VALUATION - CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 OM ir�� � WEBSITE:www.weldgov.com l0tl i _ '�) 1150 O STREET L' G.OUNTY - -� P.O. BOX758 GREELEY CO 80632 July 16, 2021 Petitioner: Agent(if applicable): MC DONALDS CORP CONSULTUS ASSET C/O ASPEN FOOD SERVICE VALUATION, INC. 1822 SKYWAY DR UNIT N 68 INVERNESS LN E STE 103 LONGMONT, CO 80504-5204 ENGLEWOOD, CO 80112-5108 RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2021-2139, AS0109 Appeal 2008230276 Hearing 8/3/2021 8:30 AM Account(s)Appealed: R5610186 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 CLERK TO THE BOARD 1861 PHONE (970) 400-4226 FAX (970) 336-7233 �1�. 1 l 9 -� = ao1 WEBSITE:www.weldgov.com ra fl�;i ' " � �___1 1150 O STREET icouNTY P.O. BOX758 GREELEY CO 80632 July 16, 2021 Agent: Petitioner: CONSULTUS ASSET VALUATION, MC DONALDS CORP INC. CIO ASPEN FOOD SERVICE 68 INVERNESS LN E STE 103 1822 SKYWAY DR UNIT N ENGLEWOOD, CO 80112-5108 LONGMONT, CO 80504-5204 RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2021-2139, AS0109 Appeal 2008230276 Hearing 8/3/2021 8:30 AM Account(s)Appealed: R5610186 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 awe zdo,.. Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Assessor CLERK TO THE BOARD ,86, PHONE (970) 400-4226 l'o; '_�� _ .�� FAX (970) 336-7233 tr �jl•• — WEBSITE:www.weldgov.com 7s\7 11. Pl% 1150 O STREET .c b•U-N T P.O. BOX 758 GREELEY CO 80632 August 5, 2021 Petitioner: Agent(if applicable): MC DONALDS CORP CONSULTUS ASSET VALUATION, INC. C/O ASPEN FOOD SERVICE 68 INVERNESS LN E STE 103 1822 SKYWAY DR UNIT N ENGLEWOOD, CO 80112-5108 LONGMONT, CO 80504-5204 RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2021-2139 Appeal 2008230276 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. The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Account# Decision Determined by Assessor Board R5610186 Deny-Administrative Deny $2,940,000 $2,940,000 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)(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 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 Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 \-110'/ i� _ WEBSITE:www.weldgov.com 040 I I r �� 1150 0 STREET c"ou N'rY P.O. BOX 758 GREELEY CO 80632 August 5, 2021 Agent: Petitioner: CONSULTUS ASSET VALUATION, INC. MC DONALDS CORP 68 INVERNESS LN E STE 103 CIO ASPEN FOOD SERVICE ENGLEWOOD, CO 80112-5108 1822 SKYWAY DR UNIT N LONGMONT, CO 80504-5204 RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2021-2139 Appeal 2008230276 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 R5610186 Deny-Administrative Deny $2,940,000 $2,940,000 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)(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