Loading...
HomeMy WebLinkAbout20202834.tiffCOUNTY BOARD OF EQUALIZATION WELD COUNTY Single County Schedule Number P3021605 STIPULATION (As To Tax Year 2020 Actual Value) RE PETITION OF : NAME: FRITZLER FARMS INC ADDRESS: 20861 County Road 33 La Salle Co 80645-9211 Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2020 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: FRITZLERS CORN MAZE 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 2020 : Total $326,355.00 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year 2020 actual value for the subject property: Total $271,734.55 5. The valuation, as established above, shall be binding only with respect to tax year 2020 6. Brief narrative as to why the reduction was made: Value used from equipment appraisal by Kreps and Wiedeman. 7. Both parties agree that: The hearing scheduled before the Board of Equalization on 09/28/2020 at 1:30 pm be vacated. PIA hearing has not yet been scheduled before the Board of Equalization. 1 QOO - a$ 39 ASO tOCC DATED this 25th Glen Frrizler Dien F,tzler'',`5 p 20, 202011:47 MDT) Petitioner(s) or Agent or Attorney day of September , 2020 . Address: 20909 CR 33 LaSalle (Assistant) County Attorney for Respondent, Weld County Board of Commissioners Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 Telephone: 9707372141 Telephone:(970) 336-7235 Docket Number P3021605 Stip-1.Frm k.)if , DOrz County Assessor Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 400-3650 2 P3021605 / FRITZLER FARMS INC Final Audit Report 2020-09-25 Created: 2020-09-25 By: LAUREN HARFORD (lharford@co.weld.co.us) Status: Signed Transaction ID: CBJCHBCAABAAS4c9dP-9uMFW6_wOCgugUd35gyfL-IXO "P3021605 / FRITZLER FARMS INC" History Document created by LAUREN HARFORD (lharford@co.weld.co.us) 2020-09-25 - 3:48:58 PM GMT- IP address: 204.133.39.9 Document emailed to LAUREN HARFORD (lharford@co.weld.co.us) for approval 2020-09-25 - 3:48:59 PM GMT o Document approved by LAUREN HARFORD (lharford@co.weld.co.us) Approval Date: 2020-09-25 - 3:55:18 PM GMT - Time Source: server- IP address: 204.133.39.9 (.-..4 Document emailed to Sean McElroy (smcelroy@co.weld.co.us) for approval 2020-09-25 - 3:55:20 PM GMT ft Email viewed by Sean McElroy (smcelroy@co.weld.co.us) 2020-09-25 - 3:57:25 PM GMT- IP address: 204.133.39.9 Document approved by Sean McElroy (smcelroy@co.weld.co.us) Approval Date: 2020-09-25 - 3:59:58 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Brenda Dones (appeals@weldgov.com) for signature 2020-09-25 - 3:59:59 PM GMT i Email viewed by Brenda Dones (appeals@weldgov.com) 2020-09-25 - 5:21:11 PM GMT- IP address: 204.133.39.9 o Document e -signed by Brenda Dones (appeals@weldgov.com) Signature Date: 2020-09-25 - 5:21:48 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Glen Fritzler (glen@fritzlermaze.com) for signature 2020-09-25 - 5:21:49 PM GMT t Email viewed by Glen Fritzler (glen@fritzlermaze.com) 2020-09-25 - 5:46:01 PM GMT- IP address: 74.205.153.246 Adobe Sign 4. Document e -signed by Glen Fritzler (glen@fritzlermaze.com) Signature Date: 2020-09-25 - 5:47:01 PM GMT - Time Source: server- IP address: 74.205.153.246 '.4 Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature 2020-09-25 - 5:47:02 PM GMT t Email viewed by Karin McDougal (weld-cboe@weldgov.com) 2020-09-25 - 7:12:45 PM GMT- IP address: 204.133.39.9 ca Document e -signed by Karin McDougal (weld-cboe@weldgov.com) Signature Date: 2020-09-25 - 7:13:04 PM GMT - Time Source: server- IP address: 204.133.39.9 Q Agreement completed. 2020-09-25 - 7:13:04 PM GMT Adobe Sign Thank you for submitting an appeal to the Weld County Board of Equalization. We will review the information submitted and you will receive a date to appear before the board. Contact Information: Contact Name: Glen Fritzier Contact Email: glen@fritzlermaze.com Contact Phone: 970-737-2141 Appeal Submitted: 11:49 AM September 14, 2020 Appeal submitted for: P3021605 - FRITZLER FARMS INC 20861 COUNTY ROAD 33 , WELD Legal: 17159-A PT NE4 22 4 66 15630 256 HWY Reason: Value Too High - A market value of the personal property from Kreps and Wiedeman. item not listed on Kreps and Wiedeman's list have been junked and have no value. Estimate of Value: $217,890.00 Document(s) Submitted: Account: P3021605 - Personal Property Tax from Krepps & Wieddman 2018.pdf You have selected the following Date Preferences: Monday, September 28, 2020, from 1:30-5:00 p.m. The Appeal process can take several weeks for us to complete. You will receive a written decision on your appeal within five (5) working days of your hearing. We thank you for your submittal. Weld County Board of Equalization 2020-2834 AS©IOCo AUCTIONEERS & REAL ESTATE, INC. September 11, 2020 Glen Fritzler Fritzler Corn Maze 20861 County Road 33 LaSalle, CO 80645 RE: Fritzler Corn Maze Equipment Appraisal Dear Glen, In accordance with your request, I herewith enclose the Equipment Appraisal for Fritzler Corn Maze. The valuation date of this equipment is June 30, 2018. Also enclosed is the Definition of Fair Market Value and my qualifications. If you have any questions regarding this valuation, please contact me. Sincerely, KREPS WIEDEMAN AUCTIONEERS & REAL ESTATE, INC. rr Terry Wiedeman Certified Appraiser twits Enc. 2221 2nd Avenue • Greeley, CO 80631 • 970-356-3943 • Fax 970-356-8344 www.K-Wauctions.com • krepswiedemanl@aol.com FRITZLER CORN MAZE EQUIPMENT APPRAISAL Valuation as of 6/30/2018 Animatronics 4 Pedal Carts @ $200 each Light Fixtures Machine Gun Sound Tent, 2 x 60 Signage Props and Costumes Wood Barn Concession Shed with a stand addition Refrigerators 2 Corn Cannons @ $100 each Ticket Shed Sound System Portable Power Supply Wiring Portable Storage Shed, green 'Junk Yard Dog 4 Bleachers @ $250 each '1980 IHC School Bus, for prop only Vortex Tunnel Industrial Sewing Machine Awful Outhouse Duck Race Cold Storage Prop Furniture Trailer/Slaughter House 48 Motorola C100 Radios Pumpkin Cannon Claustrophobia Pitch Black Hanging Vampire Farm House 2 3 -Wheel Pedal Carts @ $300 each Van Trailer, 40' 2 Mountain Slides @ $1,000 each 2 Ghost Town @ $1,000 each Church 2 Steel Bridges @ $2,000 each Granny's House 2 Ingersoll Rand 185 Air Compressors @ $2,500 each Slaughter House Props Spider Web Attraction S+eaker Boxes 700.00 800.00 200.00 65.00 500.00 600.00 200.00 500.00 300.00 800.00 150.00 200.00 275.00 125.00 300.00 300.00 700.00 1,000.00 275.00 600.00 450.00 600.00 0.00 800.00 1,200.00 0.00 700.00 300.00 0.00 0.00 0.00 600.00 800.00 2,000.00 2,000.00 3,000.00 4,000.00 2,500.00 5,000.00 700.00 800.00 800.00 Page 1 Paint Sprayer Fotozap Camera Slaughter House Prop 4 Foggers @ $300 each 3 Buses, Paint Ball @ $3,000 each Paintball Guns Motion Room Singing Prop Trailer New Jail 2 Ghost Haunt @ $10,000 each Video Room Old Wagon 5 Pedal Carts @ $600 each 1994 Nucular Melt Down 14' x 64' Control Trailer 14' x 72' 3 Ball Arcades, 24' @ $2,000 each Zombie Wall Concession Building, 12' x 20' 4 sets 4 Row Bleachers @ $500 each Pumpkin Scale ,Green Pillow Jump 'Orange Pillow Jump Escape Room Office Trailer, 8' x 30' Escape Room Clues Escape Room Office Trailer, 12' x 54' Center F/Disease Central Office, 12' x 60' Ball Toss Zombie Fred Pale Night Production Coat Rack - Scare Factory Paintball Bracket Welding Paintball Bus Modifications Beer Garden Taps & Bars Picnic Tables Chair - Scare Factory Haunted Prop Paintball Guns & Hoppers Paintball Protection Porcelain Dolls - Nevermore Sea Crate for Storage Eagle 5000 Air Compressor F/Paintball Brown Portable Cumberland Building, 12' x 32' Green Portable Cumberland Building, 12' x 32' Kubota ZG124E Lawn Mower 2004 Sullair 185DPQJD 185 CFM Skit MTD Air Compressor Stage on Trailer, 24' x 32' Stage Sound System 50.00 0.00 600.00 1,200.00 9,000.00 3,000.00 6,000.00 4,000.00 800.00 20,000.00 700.00 1,500.00 3,000.00 10,000.00 3,000.00 6,000.00 7,000.00 1,000.00 2,000.00 700.00 2,000.00 3,000.00 5,000.00 2,500.00 7,000.00 9,000.00 4,000.00 2,000.00 1,200.00 600.00 600.00 800.00 700.00 1,000.00 3,000.00 500.00 500.00 1,500.00 2,000.00 2,000.00 6,000.00 7,000.00 2,000.00 2,500.00 12,000.00 8,000.00 Page 2 2 2015 Atlas COPCP QLT M10 Portable Light Tower @ $4,000 each 2000 Sullair 375DPO Portable Air Compressor 2 Buildings F/Scream Acres, 12' x 12' @ $1,000 each Building F/Scream Acres, 12' x 16' Coml Refrig #1 Coml Refrig #2 Total Valuation 8,000.00 3,500.00 2,000.00 2,000.00 800.00 800.00 217,890.00 Page 3 DEFINITION OF VALUE Market Value is defined as the most probable price in terms of money which the property would bring in a competitive auction market with no warranties offered or implied. The sale would be under conditions whereby: (1) payment is made in cash or its equivalent and (2) a reasonable time is allowed for adequate advertising exposure to the public. Implicit in this definition is the consummation of a sale of a specified date and the passing of title from seller to buyer under conditions whereby: {a} buyer and seller are typically motivated. {b} both parties are well informed, are well advised, and each acting in what they consider their own best interest. {c} a reasonable time is allowed for exposure on the open market, {d} payment is made in cash or its equivalent. {e} financing, if any, is on terms generally available in the community at a specified date and typical of the property type in its locale. {f} the price represents a normal consideration for the property sold unaffected by special financing amounts and/or terms, services, fees, costs or credits accrued in the transaction. QUALIFICATIONS OF THE APPRAISER Terry L. Wiedeman Kreps Wiedeman Auctioneers & Real Estate, Inc. 2221 2nd Avenue Greeley, CO 80631 970-356-3943 970-396-9464 (cell) Member: Greeley Board of Realtors, Inc. National & State Association of Realtors American Society of Farm Equipment Appraisers National & State Association of Auctioneers Background: Over 40 years involvement with the agriculture industry which includes: Licensed Realtor in the State of Colorado since 1976 Co -Owner of Kreps Wiedeman Auctioneers & Real Estate, Inc. since 1983, specializing in the marketing of farms, ranches and rural acreages, farm equipment auctions and appraisals of real estate and personal property. Graduate of Western College of Auctioneering. Actively engaged in the farm equipment auction business since 1972. Certified farm equipment appraiser with American Society of Farm Equipment Appraisers. License # 0970. Has done appraisals for various lenders, individuals, estates, government agencies, etc. Chloe Rempel From: Sent: To: Cc: Subject: Glen Fritzler <glen@fritzlermaze.com> Thursday, September 17, 2020 1:19 PM Lauren Harford Chloe Rempel RE: CBOE Appeal - P3021605 - FRITZLER FARMS INC 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. On both online and on the printed form it say estimate of the property's value as of June, 30 2018. Scissor lift is a Farm item not maze Fork lift is a Farm item not maze Not sure now we missed 72' trailer Ghost haunt has been torn down Not sure now we missed Ball Zone Banana Squadron was bought after June, 30 2018 Band saw is a farm item not maze Illusion Box is no longer Not sure now we missed ATM Scarecrow is not longer Train tent got destroyed in wind Walker mower is junk Glen From: Lauren Harford [mailto:lharford@weldgov.com] Sent: Thursday, September 17, 2020 9:45 AM To: glen@fritzlermaze.com Cc: Sean McElroy Subject: CBOE Appeal - P3021605 - FRITZLER FARMS INC Hello, We received your CBOE appeal, below are the items that are missing from the Kreps and Wiedeman listing, could you explain what happened to these items? ITEMS MISSING FROM K&W 1979 JLG 35S SCISSORLIFT 1985 SELLICK SDS0 4T ROUGH TERRAIN FORKLIFT 72 FT PROP/CONTROL TRAILER ADDL GHOST HAUNT BALL ZONE BANANA SQUADRON RIDE BAND SAW $2,307.80 $ 6,988.96 $7,954.40 $19,480.45 $17,490.03 $13,007.50 $1,200.00 1 ILLUSION BOX MONEYTREE PALMETTO X ATM SCARECROW PROP TRAIN TENT WALKER MOWER TOTAL MISSING FROM 2019 DECALARATION $1,348.77 $1,775.00 $2,385.00 $977.01 $1,813.90 $76,728.82 Please let me know if you have any questions. Thanks! Lauren Harford Appraiser I — Natural Resources Weld County Assessor's Office Cell : 970.381.4829 Office : 970.400.3663 Fax : 970.304.6433 vti st 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 September 15, 2020 Petitioner: FRITZLER FARMS INC 20909 COUNTY ROAD 33 LA SALLE, CO 80645-9211 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 2020, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2020-2834, AS0106 Appeal 2008226719 Hearing 9/28/2020 1:30 PM Account(s) Appealed: P3021605 Dear Petitioner(s): The Weld County Board of Equalization has set a date of September 28, 2020, at or about the hour of 1:30 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, 2020, 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 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 September 28, 2020 Petitioner: FRITZLER FARMS INC 20909 COUNTY ROAD 33 LA SALLE, CO 80645-9211 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 2020, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2020-2834 Appeal 2008226719 Hearing 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 2020. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board P3021605 Stipulated - Approved Stipulated Value $326,355 $271,735 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, 2020, MUST comply with the following provisions of C.R.S. §39-8-107(5): (5)(a)(I) On and after August 10, 2020, 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 subparagraph (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) All of the underlying data used by the county in calculating the value of the subject property that is being appealed, including the capitalization rate for such property; and (B) The names of any commercially available and copyrighted publications used in calculating the value of the subject property. (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 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