HomeMy WebLinkAbout20202245.tiffWeld County Board of Equalization
Dockets: 2020-2202 through 2020-2255,
2020-2257, 2020-2259, 2020-2332
Accounts: R0028093 + 77 accounts
(see Attachment B)
Date: August 3, 2020
Time: 1:30 p.m.
Brenda Dones
Weld County Assessor
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Subject Property
The subject properties are 78 commercial/industrial properties located throughout Weld County The
accounts, ownership and property addresses are listed in Attachment B
Reason for the Appeal
The appeal states that the Assessor failed to revalue the listed properties for tax year 2020 due to their
decrease in value as a result of the detrimental act of nature of the COVID 19 pandemic
Overview of Property Taxation
The actual value of such property shall be that value determined by appropriate consideration of the
cost approach, the market approach and the income approach to appraisal § 39-1-103 (5)(a), C R S
The actual value is established as of the appraisal date For the 2019 reappraisal year and the 2020
intervening year, the appraisal date is June 30th, 2018 The economic data used is from January 1, 2017
to June 30, 2018 The value on June 30th is also described as the 'level of value'
For the purposes of this article , "level of value" means the actual value of taxable real property
as ascertained by the applicable factors enumerated in section 39-1-103(5) for the one -and -one-
half -year period immediately prior to July 1 immediately preceding the assessment date
§ 39-1-104 (10 2)(d), C R S
The assessment date is January 1 of every year § 39-1-105, C R S The assessment date for the 2019
reappraisal year was January 1, 2019 The assessment date for the 2020 intervening year is January 1,
2020 The actual value is the same for each year unless there has been a change to the property that is
listed as an unusual condition
The provisions of subsection (10 2) of this section are not intended to prevent the assessor from
taking into account, in determining the actual value for the years which intervene between
changes in the level of value, any unusual conditions in or related to any real property which
would result in an increase or decrease in actual value An unusual condition is limited to the
installation of an on -site improvement the addition to or remodeling of a structure, a change of
use of the land, any new regulations restricting or increasing the use of the land, any
detrimental acts of nature, and any damage due to accident, vandalism, fire, or explosion
When taking into account such unusual conditions the assessor must relate such changes to
the level of value as if the conditions had existed at the time § 39-1-104(11)(b)(I), C R S
2
I+ an unusual condition exists on January 1, 2020, then the property is revalued for the intervening year
taking into consideration the unusual condition and using the economics as were in existence on June
30th, 2018.
For the 2019 reappraisal and 2020 intervening year:
1/1/2011
6/30/2018
Appraisal
date
Economic conditions
Relevant Dates Related to the Pandemic
1/1/2019
Assessment
date
(base year)
Physical conditions
1/1/2020
Assessment
date
(intervening year)
Physical conditions
from unusual conditions
All relevant dates occurred after the assessment date of January 1, 2020.
World Health Organization:
1/21/2020 — First reported case of COVID-19 in the USA
Centers for Disease Control:
1/31/2020 — CDC declares COVID-19 a public health emergency
State of Colorado:
3/11/2020 - State Declaration of Disaster Emergency
'Neld County:
3/18/2020 — County Declaration of Disaster Emergency
Guidance from the Division of Property Taxation
The Assessor Reference Library (ARL) published by the Colorado Division of Property Taxation is binding
on Assessors. ARL 2, page 2.6, states in part: 'Property is assessed according to its taxable status, use,
and condition on the assessment date.'
The Colorado Division of Property Taxation provided guidance on the timing of an unusual condition on
May 13, 2020. The memo is attached as Attachment A. In summary, the Division confirmed that an
unusual condition must have existed on January 1 for an intervening year value to be adjusted.
3
Conclusion
As required by law, the Assessor's office correctly valued the ,properties using the cost, market and
income approaches to value and established a fair value as of the appraisal date of June 30, 2018
The Assessor's office appropriately reviewed the properties on the assessment date of January 1, 2020
Any indication of the pandemic in Weld County occurred after the January 1, 2020, assessment date and
therefore cannot be considered in the intervening year valuation
Any documented impact of the COVID-19 pandemic on property values will be taken into consideration
for the 2021 reappraisal using the appraisal date of June 30th, 2020, and the assessment date of January
1st, 2021
I
4
Attachment A
COLORADO
Department of Local Affairs
Dtvts►►on of Property Taxation
MEMORANDUM
To: County Assessors and Other interested parties
From: JoAnn Groff
Property Tax Administrator
Date: May 13, 2020
Re: Application of Unusual Condition Statute for Current Year
Assessments
The Division has received several inquiries recently regarding application of
§ 39-1-104(11)(bXl), C.R.S. — the unusual condition statute— to the current economic situation.
The request is that the 2020 intervening year values be adjusted because of the existence of an
unusual condition as defined in statute.
1 he Division's position on this question is that the assessment date statute. §39-1-105, C.R.S.
controls. For an intervening year value to be adjusted because of thc existence of an unusual
condition, that unusual condition must have existed on January 1 '. The only reason that a
property's assessment can be adjusted for events occurring after the January 1 date is when real
property is destroyed or demolished, § 39-5-117, C.R.S.
If you have further questions regarding this issue please contact Curt Settle at
curt.settle@state.co.us or 303-864-7791.
ilk
(Pen
Governor arid S. Pates Rick M. Garcia, Executive Director I JoAnn Groff, Property Tax Administrator
1313 Sherman St, Room 419, Denver, CO 80203 P 303.8644.7777 F 303.864.7799 www.doia.cokxado.gov
Strengthening Colorado Cornmc plies
5
Attachment B
ACCOUNTNO
DOCKET#
NOD Value
NAME
BUSINESSNAME
PROPERTY
ADDRESS
CITY -
I R0028093
2020-2202 i $ 6,021,549 NVW LLC 2625 35TH AVE GREELEY
R0029690 2020-2203 $ 8,516,830 MOUNTAIN STATES NUGGET INTERNATIONAL- 920 N 7TH AVE GREELEY
ROSEN LLC LAMBSKIN PLANT
R0037790 2020-2204 , $ 775,200 RAW PROPERTY LLC ( DIESEL SERVICE & SUPPLY 801 BASELINE PL BRIGHTON
R6295386 2020-2204 $ 240,608 DIESEL SERVICE 873 BASELINE PL , BRIGHTON
PROPERTY II LLC
R6295886 j 2020-2204 I $ 1,120,000 j 736 BASELINE LLC
-11
R6296086 2020-2204 , $ 1,120,000 DIESEL SERVICE
PROPERTY LLC
R6296586 2020-2204 I, $ 707,578 DIESEL SERVICE
PROPERTY LLC
736 BASELINE PL I BRIGHTON
T
705 N 9TH AVE
BRIGHTON
729 BASELINE PL , BRIGHTON
R6296686 2020-2204 $ 768,240 DIESEL SERVICE i DIESEL SERVICE & SUPPLY 755 N 9TH AVE BRIGHTON
PROPERTY LLC
R6784865 2020-2204 $ 1,941,362 RAW PROPERTY LLC ' DIESEL SERVICE & SUPPLY 625 BASELINE RD i BRIGHTON
R6778342 2020-2205 ,,RESOURCE
CRESTNE PEAK 10188E INTERSTATE 25
$ 6425912 FIRESTONE
RESOUHOLDINGS LLC FRONTAGE RD
R0057293 2020-2206 $ 1,229,786 WESTLAKE VILLAGE LLC
R0057393 2020-2206 I $ 1,102,929 WESTLAKE VILLAGE LLC WESTLAKE WINE & SPIRITS 2024 35TH AVE
R0057693
2108 35TH AVE GREELEY
EJ TANNING / FOSTER
2020-2206 1 $ 815,544 WESTLAKE VILLAGE LLC I CHIROPACTIC/ HEARING 2018 35TH AVE
REHAB
R0057793 2020-2206 $ 1,955,343 WESTLAKE VILLAGE II LLC BlueMug/ Wildnwooly/ 2030 35TH AVE GREELEY
Hearnes / Hunan
GREELEY
GREELEY
I R8951925 2020-2206 i $ 16,934,443 WESTLAKE VILLAGE LLC I 2100 35TH AVE , GREELEY
I R8951926 2020-2206 $ 517,892 WESTLAKE VILLAGE LLC
i R8951927 2020-2206 $ 2,458,629 WESTLAKE VILLAGE LLC 2100 35TH AVE
R0057790 2020-2207 I $ 3,276,300 j BROWN BUSINESS F 600 OAK AVE EATON
i PROPERTIES LLC
R0927786 2020-2207 $ 288,000 BROWN BUSINESS
PROPERTIES LLC
, R8947574 2020-2207 , $ 1,812,773 BROWN BUSINESS
PROPERTIES LLC
— - BROWN BUSINESS r
R8956090 12020-2207 , $ 2,320,965
PROPERTIES LLC
600 OAK AVE i EATON
rt
450 E COLLINS ST , EATON
550 E COLLINS ST I EATON
C & K INVESTMENT ROCKY MOUNTAIN
R0174589 i 2020-2208 I $ 1,482,480 2865 AIRPORT DR ERIE
PROPERTIES LLC PROPELLER INC
R0258095 2020-2209 I $ 3,900,000 WHITE PEAKS PROPERTY AIM PROCESSING 4226 COUNTY ROAD 22 , WELD
II LLC
R0269195 2020-2210 I $ 3,688,176 EJ HOLDINGS INC 3901 GODDING HOLLOW , FREDERICK
PKWY
NORLARCO CREDIT
R0269887 2020-2211 $ 571,590 Public Service Credit Union 422 MAIN ST I WINDSOR
— UNIONr. F —
FIRST NATIONAL BANK OF I FIRST NATIONAL BANK OF 100 JOHNSTOWN
R0276895 2020-2212 ; $ 922,080 JOHNSTOWN
JOHNSTOWN JOHNSTOWN CENTER DR
} - -
R0585001 12020-2213 $ 1,127,857 UNION COLONY BANK 1505 MAIN ST , WINDSOR
R1194796 2020-2214 $ 1,793,683 LLCT LTP INVESTMENTS 113 N 6TH AVE GREELEY
FORT
R1396102 2020-2215 $ 1,500,000 MARSID LAND LLC ACE HARDWARE 201 S ROLLIE AVE LUPTON
---- - -- - - ! - - --- " - -- - - ---- - -- -- - - - ----- ----- - - - - - - - - - ------ - -- L- --- - ----'
R1882386 2020-2216 $ 1,665,458 GARRETSON FAMILY GARRETSON'S SPORT 3817 W 10TH ST GREELEY
PARTNERSHIP LLLP CENTER
6
ACCOUNTNU
DOCKET#
NOD Value
,;:NAME
BUSINESSNAME
,PROPERTY
, ADDRESS
CITY
R2129486
F -
R2291686
2020-2217
1,731,828 JAGADAR LLC
FAMILY DOLLAR/
AARONS/HUMAN BEAN
I 2020-2218 ! $ 2,415,100 UNION COLONY BANK ' FIRST NATIONAL BANK
R2295086
2626 W 10TH ST
1701 23RD AVE
GREELEY
GREELEY
1
2020-2219 530,750 1 2528 W 16TH STREET LLC 2528 W 16TH ST
R2806604 2020-2220 i $ 1,283,84O NU 3106 LLC Designing Beauty Academy
R5270408 I 2020-2220 $ 934,830 i MJ 3106 LLC
R5270508 C 2020-2220 $ 455,770 MJ 3106 LLC
R3252904 2020-2221 $ 2,402,935 BANZHAF SCOTT T I ACE HARDWARE
R3253204 2020-2222 $ 2,691,784 ADAMS BANK TRUST ADAMS BANK AND TRUST I
-1
14625 20TH ST
GREELEY
GREELEY
4657 W 20TH ST
4657 W 20TH ST
8258 COLORADO BLVD
GREELEY
--1
GREELEY
I FIRESTONE
R3557205 [ 2020-2223 $ 1,404,608 BOULDER MARINE INC
R3725605 2020-2224 $
R3908505 2020-2225 $
R4510706 2020-2226 $
s J _
R4596707 2020-2227 $
8308 COLORADO BLVD I FIRESTONE
5792 IDEAL DR
1,190,000 PAR 4 PROPERTIES LLC VS MOLDING
4,070,000 WILLCO IV HAMPTON INN HOTEL
DEVELOPMENT LLLP
Starbucks/Cncket/Max
3,653,326 MLS PROPERTIES LLC Muscle/Cafe Mexicali/Jimmy 14629 CENTERPLACE DR GREELEY
Johns
326,230 RC 4689 LLC 4689 W 20TH ST I GREELEY
R4596807 2020-2227 I $ 223,210 RC 4689 LLC 4689 W 20TH ST GREELEY `
FREDERICK
-
180 MILLER DR
2350 29TH ST
DACONO
GREELEY
RITCHIE BROS
R4699107 2020-2228 $ 6,423,570 RITCHIE BROS 4444 RITCHIE DR MEAD
PROPERTIES INC
j R4738686 2020-2229 I $ 2,386,563 BOULDER SCIENTIFIC CO 498 3RD ST MEAD
t--- L
EARLY EDUCATION
R4793707 2020-2230
$ 1,887,540 I CHILDRENS WORKSHOP 6700 W 29TH STREET RD GREELEY
ENTERPRISES LLC
CUSTOM FENCE & SUPPLY INC
R5577286 2020-2231 $ 1,322,590 HIGHWAY 119 LLC ' 3031 HIGHWAY 119 WELD
� r I
I R5721186 12020-2232 $ 1,069,265
LTD
R5722686 2020-2233
ROLINDA COLORADO CO
FIREBAUGH PRECAST 5294 COUNTY ROAD 12 WELD
RIGGS & DICKEN
$ 1,035,000 PROPERTIES LLC TRENWA, INC
' WILLCO VIII
I R6783065 2020-2234 I $ 6,225,001 I Candlewood Suites
DEVELOPMENT LLLP
R6784078 2020-2235 $ 2,422,662 FERROUS DEVELOPMENT
LLC
-I
5424 COUNTY ROAD 12 WELD
1
3530 W 29TH 5T GREELEY
-- --
COBBLESTONE INN AND
R6786738 2020-2236 i $ 1,935,000 KERSEY HOTEL LLC 309 HILL ST
L SUITES
R7046298 2020-2237 $ 1,234,260 CODE 3 ASSOCIATES INC 1530 SKYWAY DR
I R7450798 2020-2238 LIBERTY AVIATION LLC
F 96,000 , PEAKVIEW POINTE (OFFICE
R7512499 2020-2239 $ 3,000,000 MLS PROPERTIES LLC BLDG) 5754 W 11TH ST GREELEY
I
R7518799 2020-2240
TEXAS ROADHOUSE
$ 1,305,480 1 HOLDINGS LLC I TEXAS ROADHOUSE 2451 W 28TH ST GREELEY 1
3770 PURITAN WAY FREDERICK 1
KERSEY
1
WELD
WELD
-I
k_l37536099 2020-2241 $ 2,224,420 BFI MEDICAL WASTE INC 5355 COLORAD• O - BLVD DACONO I
-I
R7733799
R7733899
R8122499
R8440800
R8574200
FRONT RANGE TOOLING &
2020-2242 $ 2,652,000 PHI ENTERPRISES LLC , 7700 MILLER DR ] FREDERICK
2020-2243 $ 2,308,800 CAPITOL 3109 LLC
CARBON ELEMENT SPE
2020-2244 $ 1,581,428 LLC
2020-2245 $ 2,232,000
FEI ENERGY FUND LLC !
- - - (25%)
2020-2246
1,975,785 GUIDA LLC
uv�
MARK YOUNG
CONSTRUCTION
INCORPORATED
7600 MILLER CT FREDERICK I
1011 CARBON CT ERIE
920 54TH AVE GREELEY
7200 MILLER PL j FREDERICK
7
ACC0UNTNO
DOCKET#
.:-ue -` NOD Val
. NAME-
` BUSINESSNAME' _
•ADDRESS
PROPERTY
' ,- CITY -
RR927500 ' 2020-2247 S 2.324.133
NAN MADEIRA STUART 1456 SKYWAY DR
WELD
4
R8928300 j 2020-2248 $
918,729 WIDE C OPEN REAL ESTATE
2 HARLEY DAVIDSON 3761 MONARCH ST FREDERICK
LL+- L
WIDE OPEN REAL ESTATE I
R8928400 - i 2020-2248 I $ - 329,664 LLC f 3751 MONARCH ST FREDERICK
R8945705 2020-2249 $ 2,749,289 i WEAVER 880 LLC PROS CLOSET r 1460 VISTA VIEW DR 1 LONGMONT
I R8946678
2020-2250 $ 3200 VILLAGE VISTA
234,045
DRIVE LLC
R8947282 2020-2251 $ 2,916,900 INVESTMENTS
SILVER COIN
R8949102 2020-2252 $ 2,040,993 CRESTONE PEAK
RESOURCE HOLDINGS LLC
R8953237 i 2020-2253 $ 6,391,177 GEP INVESTMENTS INC
R4597007 2020-2254 i $ 870,230 MJ3106 LLC
R8965193 2020-2254 ' $ 233,918 MJ3106 LLC
r R8962589 2020-2255 $ 606,199 F MP 4665 LLC
3200 VILLAGE VISTA DR ERIE
4409 CORIOLIS WAY FREDERICK
2797 COUNTY ROAD 6 WELD
13525 COUNTY ROAD 8 FORT
LUPTON
r -
Hart Financial / Allied Home 4689 W 20TH ST GREELEY
Mortgage
4689 W 20TH ST GREELEY
4665 20TH ST GREELEY
7750 E I-25 FRONTAGE
R4201806 i 2020-2257 $ 6,197,113 GEP INVESTMENTS INC i TRANSWEST TRUCKS RD I FREDERICK
R6784814 2020-2257 F $ 5,774,518 GEP INVESTMENTS INC
R7083598 2020-2259 $ 6,314,357 ASHTON GREELEY
PROPERTY LLC
R5251408 2020-2332 $ 309,570 , UYEMURAANA
4001 COMMERCE CT FREDERICK
i 7251 W 4TH ST i GREELEY
4689 W 20TH ST GREELEY
8
Law (Offices of James P Bick, Jr. PC
18040 Edison Ave.
St. Louis, MO 63005
636-733-5493 Direct
636-733-2210 Fax
jbickjr@jscco.com
James P. Bick, Jr.
Admitted in MO, IL and CO
July 13, 2020
Weld County Board of Equalization
P.O_ Box 758
Greeley, CO 80631
PETITIONS TO THE BOE
78 Appeals
Dear Board:
28 Huntleigh Woods
St. Louis MO 63131
314-368-5732
jbickjr@gmail.com
RECEIVED
JUL 2 0 2020
WELD COUNTY
COMMISSIONERS
On behalf of each of the Weld County property owners listed on Attachment A and their agent
please accept this letter as property owners' appeals to the Weld County Board of Equalization
for the 2020 tax year. Attachment A sets forth each of my clients' names, Parcel IDs, Alternate
IDs and Parcel Legal Addresses.
The basis of each owner's appeal is as follows:
Each listed taxpayer protests and objects to the failure of the assessor to revalue their properties
and decrease the assessed value of the referenced properties for tax year 2020 due to their
decrease in value as a result of the detrimental act of nature of the COVID 19 pandemic which
has resulted in, among other detriments to the property, County, State and federal regulations and
executive orders issued which severely limit taxpayers' and others' access and use of the
property, which revaluation of the property the assessor is required to perform in accordance
with Colorado Rev. Stat. section 39 -1 — 104 (11) (b)(I).
1
2020-2245
ASO tO(p
My clients' estimate of the values of their properties taking into account the unusual conditions
they are subjected to is set forth in the far right column of Attachment A.
Please contact me for available dates for the hearing on these appeals for which I request a one
hour time slot for all 78 appeals.
Enclosures
2
Sincerely,
Jam - ' . Bick, Jr.
CO ' ar 54697
ATTACHMENT A
WELD COUNTY BOARD OF EQUALIZATION
AgentEmail TAKYEAR NOTICE TYPE NAME
• jbickjr@gmail.com 2020 Notice of Determination NVW LLC
jbickjr@gmail.com 2020 Notice of Determination MOUNTAIN STATES ROSEN LLC
jbickjr@gmall.com 2020 Notice of Determination RAW PROPERTY LLC
jbickjr@gmail.com 2020 Notice of Determination WESTLAKE VILLAGE LLC
jbickjr@gmail.com 2020 Notice of Determination WESTLAKE VILLAGE LLC
jbickjr@gmail.com 2020 Notice of Determination WESTLAKE VILLAGE LLC
jbickjr@gmall.com 2020 Notice of Determination BROWN BUSINESS PROPERTIES LIC
jbickjr@gmail.com 2020 Notice of Determination WESTLAKE VILLAGE II LLC
Jbicklr@gmall.com 2020 Notice of Determination C & K INVESTMENT PROPERTIES LLC
jbickjr@gmail.com 2020 Notice of Determination WHITE PEAKS PROPERTY II LLC
jbickjr@gmall.cam 2020 Notice of Determination El HOLDINGS INC
jbickjr@gmail.com 2020 Notice of Determination NORLARCO CREDIT UNION
jbickjr@gmall.com 2020 Notice of Determination FIRST NATIONAL BANK OF JOHNSTOWN
jbickjr@gmail.com 2020 Notice of Determination UNION COLONY BANK
jbickjr@gmail.com 2020 Notice of Determination BROWN BUSINESS PROPERTIES LLC
jbickjr@gmaii.com 2020 Notice of Determination EXIT LTP INVESTMENTS LLC
jbickjr@gmail.com 2020 Notice of Determination MARSID LAND LLC
jbickjr@gmail.com 2020 Notice of Determination GARRETSON FAMILY PARTNERSHIP LILP
jbickjr@gmail.com 2020 Notice of Determination IAGADAR TLC
jbickjr@gmail.com 2020 Notice of Determination UNION COLONY BANK
jbickjr@gmall.com 2020 Notice of Determination 2528 W 16TH STREET LTC
jbickjr@gmail.com 2020 Notice of Determination M13106 LLC
jbickjr@gmail.com 2020 Notice of Determination BANZHAF SCOTT
jbickjr@gmall.com 2020 Notice of Determination ADAMS BANK TRUST
jbickjr@gmail.com 2020 Notice of Determination BOULDER MARINE INC
jbickjr@gmail.com 2020 Notice of Determination PAR 4 PROPERTIES LLC
jbickjr@gmail.com 2020 Notice of Determination WILLCO IV DEVELOPMENT LLLP
jbickjr@gmail.com 2020 Notice of Determination GEP INVESTMENTS INC
jbickjr@gmail.com 2020 Notice of Determination MLS PROPERTIES LLC
jbickjr@gmall.com 2020 Notice of Determination RC 4689 LLC
jbickjr@gmaiicom 2020 Notice of Determination RC 4689 LLC
jbickjr@gmail.com 2020 Notice of Determination RITCHIE BROS PROPERTIES INC
jbickjr@gmail.cam 2020 Notice of Determination BOULDER SCIENTIFIC CO
jbickjr@gmail.com 2020 Notice of Determination EARLY EDUCATION ENTERPRISES LTC
jbickjr@gmail.com 2020 Notice of Determination UYEMURA ANA
jbickjr@gmail.com 2020 Notice of Determination MT 3106 LLC
jbickjr@gmall.com 2020 Notice of Determination MI 3106 LTC
jbickjr@gmail.com 2020 Notice of Determination HIGHWAY 119 LLC
ACCOUNTNO SITUS
R0028093 2625 35TH AVE GREELEY
80029090 920 N 7TH AVE GREELEY
00037790
00057293
R0057393
R0057693
80057790
R0057793
80174589
R0258095
R0269195
00269887
0.0276895
R0585001
R0927786
61194796
R1396102
0.1882386
801 BASELINE PL BRIGHTON
2108 35TH AVE GREELEY
2024 35TH AVE GREELEY
2018 35TH AVE GREELEY
600 OAK AVE EATON
2030 35TH AVE GREELEY
2865 AIRPORT DR ERIE
4226 COUNTY ROAD 22 WELD
3901 GODDING HOLLOW PKWY FREDERICK
422 MAIN ST WINDSOR
100 JOHNSTOWN CENTER OR JOHNSTOWN
1505 MAIN ST WINDSOR
600 OAK AVE EATON
113 N 6TH AVE GREELEY
2015 ROUTE AVE FORT LUPTON
3817 W 10TH ST GREELEY
82129486 2626 W 10TH ST GREELEY
R2291606 1701 23RD AVE GREELEY
R2295006 2528 W 16TH ST GREELEY
R2806004
03252904
R3253204
R3557205
R3705605
R3908505
R4201006
R4510706
0.4596707
R9596007
04699107
R4738686
R4793707
R5251400
05270408
R5270500
05577286
4625 20TH ST GREELEY
8258 COLORADO BLVD FIRESTONE
8308 COLORADO BLVD FIRESTONE
5792 IDEAL DR FREDERICK
180 MILLER DR DACONO
2350 29TH ST GREELEY
7750 E I -2S FRONTAGE RD FREDERICK
4629 CENTERPLACE DR GREELEY
4689 W 20TH ST GREELEY
4689 W 20TH ST GREELEY
4444 RITCHIE DR MEAD
598 3RD ST MEAD
6700 W 29TH STREET RD GREELEY
4689 W 20TH ST GREELEY
4657 W 20TH ST GREELEY
4657 W 20TH ST GREELEY
3031 HIGHWAY 119 WELD
jbickjr@gmail.com 2020 Notice of Determination ROLINDA COLORADO CO LTD 05721186 5294 COUNTY ROAD 12 WELD
PARCELNO Legal
095914401009 GR 3GWP1-1O 1.10 BLKI GATEWAY PARK FILING 43 • 1ST REPLAT &LI
BLED GATEWAY PARK FILING 43 - 2ND REPLAT
080332301005 GR 13862 PT 32-6-65 ALL L4 SE4NW4 & PT LI NE4SW4 LYING W OF C/L
FREE CHURCH LATERAL & PT L4 NE4SW4 LYING W OF C/L FREE CHURCH
LATERAL & N OF 6TH AVE EKC RR R/
147131004011 SRI BIP1-7 L4-5-6-7 BLED BRIGHTON INDUSTRIAL PK LIMITED
095913221002 GR WLV-2 TRACT 2 WESTLAKE VILLAGE CENTRE
095913221003 GR WLV-3 TRACT 3 WESTLAKE VILLAGE CENTER
095913221005 GR WLV-5 TRACT 5 WESTLAKE VILLAGE CENTER
070931203016 ETN AH2-14 L6THRU 18 BLK2 ARROWHEAD ADD &0374 L19&NS'
E183.03' L20 & 545'120 W OF ETAT & E OF 00162'
095913221006 GR WLV-6A PT TRACT 6 WESTLAKE VILLAGE CENTER BEG NE COR SAID
SUBDIVISION 539013'W 294.02' TO TRUE POB 501038.E 82.72' N88013'E
46.3' 501006.E 10.65' 580013'W 4
146731005022 ERI EA•RA1 11 ERIE AIR PARK SUB REPLAT A
131314000002 DEL-CC1-2 L2 0101 AMENDMENT TO DEL CAMINO CENTER PUD (.4D)
131322408003 FRE 5IP2-3 L3 BLK2 INDIAN PEAKS POD 5TH FILING
080716308006 WIN 22769 L23 & Es' 025 BLK5 ALSO BEG 95'E & 144.4'N SW COR BLKS
SHY 31.23' TO PT 132'N SE COR 123 N10.4' NWLY 31.23' 510.4' TO BEG
105908102001 JOH 21C-CBD PARCEL REFERRED TO AS CENTRAL BUSINESS DISTRICT ON
PLAT OF JOHNSTOWN CENTER 2ND ADD
080719006007 WIN 1HS ES BLKI HOEHNE 1ST FG
070931204001 ETN AH2-23 PT 11.9 BLK2 ARROWHEAD BEG NW COR E117.5' 548' W75.9'
NWLY 63.52' TO BEG & N48' L23
096105216005 OR LOTS 1 THOU 8 BLK20 CLAYTON PARK TOG WITH VAC ALLEYS ALSO VAC
OF A STREET AND 1ST STREET
147105306001 FTL 2FLCC LOT 1 BLKS FORT LUPTON COMMUNITY CENTER FG 42
095902400010 GR 17368.0 PT SW45E4 2 566 BEG 583052' W 383.22' & N01D18'E 80.68'
OF SE COR SW4500583057'W 181.94' N01D53'E 446.05' N83D52'E
177.36' 501018'W 445.45' TO BEG
095912104004 00175340 PT TRACT A GREELEY PLAZA (PT NE4 12 5 66) BEG N89054'E
474.44' & 60006.E 80' OF NW COR N89D54'E 190' 50006'0 423.77'
189054'W 190' N0D06'W 423.77' TO
095912400020 GR 17635-I TRACT 1 PT NE4SE4 12 5 66
095912401032 GR 1RH-A-1 PT OUTLOT A 1ST ADD ROLLING HILLS DESC AS BEG CEN COR
OF SEC 12 5 66 089052.E 1083.36' 50007'0 50' N89D52'E ALONG S R/W
LN 16TH ST 119.79' TO TRUE PO
096911342003 GR CGOP BLDG ENV 3 COLLEGE GREEN OFFICE PARK
131119305003 FIR FRC L3 FIRESTONE RETAIL CENTER
131119305006 FIR FRC L6 FIRESTONE RETAIL CENTER
146703201006 FRE GWBP LOT 6 GLACIER WEST BUSINESS PARK FINAL PLAT
146701404009 DAC GDBPRB L9 GRAND DIVIDE BUSINESS PARK RPLT B
095924103001 GR RB Ll ROBCO
131326209005 FRE FWBCG LOG AND LEG BLK2 FREDERICK WEST BUSINESS CENTER RPLT
095914311002 GR 3CP 12 CENTERPLACE 300 FG
095911347001 GR NBCNB UNIT A BLDG 11 NBC NORTH BLDG CONDO
095911347002 GR NBCNB UNIT B BLDG 11 NBC NORTH BLDG CONDO
120726301001 MEA 1RBAP LI RITCHIE BROTHERS AUCTION PARK FG41 MEAD
000000000
120710300014 MEA 25511 PT SW4 10368 BEG N958' OF SW COR SEC TH N TO PT 667'S
OF W4 COR SEC E658.3' TO R/W GWRR SWLY GIG R/W TO BEG
095921268001 OR 15TMTC LS BLKIO ST MICHAELS TOWN CENTER 1ST REPLT
095911349002 GR 1NNBC UNIT D NBC NORTH BUILDING 1ST AMD CONDO
095911350001 GR PC UNIT 14 PILLAR CONDO
095911350002 GR PC UNIT 2 4 PILLAR CONDO
131303000010 25063C PT 5W45W4 3 268 BEG N0D42'E 168.6' FROM SW COR N0D42'E
356.25' 589038'E 435' SOD42' W 406.25' N89D38'W 355' N44028'W 70.5'
N89D38'W 30' TO BEG
146712201007 P11.7 L7 BLK1 PANORAM INDUSTRIAL PARK SUB
APPEALADIUSTDENYREAGON
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, 4 cannot be considered for the 2020 property valuation.
0/19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, 4 cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal dale of June 30, 2018, and after the assessment dale of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 • The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and alter the assessment date of
January 1, 2020. Therefore, it canna be considered for the 2020 property valuation.
CV19 . The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018. and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CM03 - After review of your property, we have made adjustments. This was done because of additional information
obtained, or provided through the appeal process.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID•19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV39 ' The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 • The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CMOS - The law requires that data from Tan 2017 to June 2018 be used to establish current values. We have
considered all three approaches to value and we have denied your appeal based upon this data.
CV19 - The COVID•19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, rt cannot be considered for the 2020 property valuation.
CM03 - After review of your property, we have made adjustments. This was done because of additional information
obtained, or provided through the appeal process.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 • The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 • The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID.19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 propene valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 properly valuation.
0019 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID•19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, 4 cannot be considered for the 2020 property valuation.
CV19 • The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of line 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CVO - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CM03 - After review of your property, we have made adjustments. This was done because of additional Information
obtained, or provided through the appeal process.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of lone 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, i1 cannot be considered for the 2020 property valuation
0119 - The COVID-19 pandemic occurred after the appraisal date of tune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
01/19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, It cannot be considered for the 2020 property valuation.
TAKAREAI PROP_CLA55 1 TOTAL_PRIOR TOTAL CURRENT DIFf_CURRENT_ACTUAL Otmer'a OpinionelValue
0600 COMMERCIAL $ 6,021,549 $ 6,021,549 $ - $ - 3,010,800.00
0609 INDUSTRIAL $ 8,516,830 6 8,516,830 $ - 5 4,25840000
2032 COMMERCIAL $ 775,200 $ 775,200 5 - $ 387,600.00
0683 COMMERCIAL $ 1,229,786 $ 1,229,786 5 - $ 614.900.00
0683 COMMERCIAL $ 1,102,929 $ 1,102,929 5 - 551,500.00
0683 COMMERCIAL $ 815,544 5 815,544 $ - S 407.800.00
5059 INDUSTRIAL $ 3,276,300 5 3,276,300 5 - $ 1,638,200.00
0683 COMMERCIAL $ 1,955,343 $ 1,955,343 5 - .:977,70040
1333 INDUSTRIAL $ 1,482,480 $ 1,482,480 $ 5 741,203.00
2334 INDUSTRIAL $ 3,935,900 0 3,900,000 5 (35,900) $ 1,950,000.00
1430 COMMERCIAL 5 3,688,176 5 3,688,176 5 - 5 1,844,100.00
4536 COMMERCIAL 5 571,590 5 571,590 5 - $ Z85,800.0D
0567 COMMERCIAL 5 922,080 5 922,080 $ - 0 461,000.00
0437 COMMERCIAL 5 1,127,857 5 1,127,857 5 - 5 563,900.00
5059 INDUSTRIAL 5 288,000 5 288,000 $ - $ 144.000.00
0600 COMMERCIAL S 1,793,683 5 1,793,683 5 896,800.00
0882 COMMERCIAL 5 1,500.000 5 1,500,000 5 - 750,000.00
0600 COMMERCIAL $ 1,665,458 S 1,665,458 5 - 832.700.00
3399 COMMERCIAL $ 1,731,828 5 1,731,828 $ - 865,900.00
0600 COMMERCIAL 6 2,535,800 5 2,415,100 5 (120,700) 5 1,207,600.00
0600 COMMERCIAL 5 530,750 $ 530,750 5 • 5 265,400.00
0600 COMMERCIAL 5 1,283,840 $ 1,283,840 5 - $ 643,90000
2084 COMMERCIAL $ 2,402,935 $ 2,402,935 5 - $ .1,201,500.00
2084 COMMERCIAL 5 2,691,784 $ 2,691,784 5 - $ 1,345,90000
1459 COMMERCIAL 5 1,404,608 5 1,404,608 5 - 5 702,300.00
5565 INDUSTRIAL 5 1,190,000 $ 1,190,000 5 - $ 595,000.00
0600 COMMERCIAL 5 4,070,000 5 4,020,000 5 - $ - 2,035,00040
1459 COMMERCIAL 5 6,197,113 5 6,197,113 5 - 5 3,098,600.00
0683 COMMERCIAL 5 3,653,326 $ 3,653,326 5 • $ 1,826,700.00
0600 COMMERCIAL 5 326,230 $ 326,230 5 - 1 163,100.00
0600 COMMERCIAL 5 223,210 5 223,210 6 - 5 111,600,00
2685 INDUSTRIAL $ 6,423,570 $ 6,423,570 5 - $0,211,800.00
5513 COMMERCIAL $ 2,386,563 5 2,386,563 5 - $ 1;193,300.00
0683 COMMERCIAL $ 1,956,000 $ 1,887,540 $ (68,460) $ _ 943,80040
0600 COMMERCIAL S 309,570 5 309,570 $ - 5. 154,800.00
0600 COMMERCIAL 5 934,830 5 934,830 5 - '$ 467,400,00
0600 COMMERCIAL 5 455,770 6 455,770 $ - S .227,90040
2341 COMMERCIAL $ 1,322,590 5 1,322,590 5 - $ 661,300:00
2322 COMMERCIAL 5 1,069,265 $ 1,069,265 5 $ - 534.60040
Law Offices of James P Sick, IR. PC
Page 1 of 2
ATTACHMENT A
WELD COUNTY BOARD OF EQUALIZATION
AgentEmail TAXYEAR NOTICE TYPE
jbickjr@gmaiLcom 2020 Notice of Determination
jbickjr@gmail.Com 2020 Notice of Determination
jbickjr@gmaiLcom 2020 Plaice of Determination
jbickjr@gmail.com 2020 Notice of Determination
jbickjr@gmailcom 2020 Notice of Determination
jbickjr@gmaiLcom 2020 Notice of Determination
Ibickjr@gmail.com 2020 Notice of Determination
jbickjr@gmail.com 2020 Notice of Determination
jbickjr@gmail.com 2020 Notice of Determination
jbickjr@gmail.com 2020 Notice of Determination
jbickjr@gmail.com 2020 Notice of Determination
jbickjr@gmaiLcom 2020 Notice of Determination
jbickjr@gmall.com 2020 Notice of Determination
jbkidr@gmaiLcom 2020 Notice of Determination
jbickjr@gmail.com 2020 Notice of Determination
jbickjr@gmaiLcom 2020 Notice of Determination
jbickjr@gmaiLcom 2020 Notice of Determination
Ibickjr@gmaiLcom 2020 Notice of Determination
jbickjr@gmail.Com 2020 Notice of Determination
Ibickjr@gmall.com 2020 Notice of Determination
jbickjr@gmail.com 2020 Notice of Determination
'xra
•! jbickjr@gmail.com 2020 Rehm of Determination
+! jbickjr@gmaiLcom 2020 Notice of Determination
lblckjr@gmail.com 2020 Notice of Determination
lblckjr@gmaiLcom 2020 Notice of Determination
jbickjr@gmaiLcom 2020 Notice of Determination
jbickjr@email.com 2020 Not00ofDetermination
jbickjr@gmaiLcom 2020 Notice of Determination
jbickjr@gmail.com 2020 Notice of Determination
Ibickjr@gmall.Com 2020 Notice of Determination
NAME
RIGGS & DICKER PROPERTIES LLC
DIESEL SERVICE PROPERTY II LLC
736 BASELINE LLC
DIESEL SERVICE PROPERTY LLC
DIESEL SERVICE PROPERTY LIE
DIESEL SERVICE PROPERTY LLC
ACCOUNTNO SITAR
R5722686 5424 COUNTY ROAD 12 WELD
06295386
06295886
R6296086
06296586
R6296686
CRESTONE PEAK RESOURCE HOLDINGS LLC R6778342
WILLCO VIII DEVELOPMENT LLLP
FERROUS DEVELOPMENT LEE
GEP INVESTMENTS INC
RAW PROPERTY LIE
KERSEY HOTEL LIE
CODE 3 ASSOCIATES INC
ASHTON GREELEY PROPERTY LIE
LIBERTY AVIATION LLC
MIS PROPERTIES LIE
TEXAS ROADHOUSE HOLDINGS LLC
BFI MEDICAL WASTE INC
PHI ENTERPRISES LLC
CAPITOL 3109 LTC
CARBON ELEMENT SPE LIC
FEI ENERGY FUND LIE MI6)
GUIDA LLC
NAN MADEIRA STUART TRUST
WIDE OPEN REAL ESTATE LLC
WIDE OPEN REAL ESTATE LLC
WEAVER 880 LLC
3200 VILLAGE VISTA DRIVE TLC
SILVER COIN INVESTMENTS
BROWN BUSINESS PROPERTIES LLC
06783065
06289078
06784814
06784865
06286738
07046298
82083598
87450798
87512499
07518799
87536099
0.7733799
87033899
08122499
R8440800
88574200
08971500
88928300
R8928400
08945705
88946678
873 BASELINE FL BRIGHTON
736 BASELINE FL BRIGHTON
705 N 9TH AVE BRIGHTON
729 BASELINE III. BRIGHTON
755 N 9TH AVE BRIGHTON
PARCELNO Legal
146712201024 PI1-24 124 BLK1 PANORAM INDUSTRIAL PARK SUB
147131004003 SRI BIPI-3 L3 BLK1 BRIGHTON INDUSTRIAL PARK LIMITED
147131004008 BRI BIP1.818 BLK1 BRIGHTON INDUSTRIAL PARK LIMITED
147131004010 BRI 8101-10 110 BLK1 BRIGHTON INDUSTRIAL PARK LTD
147131005005 BRI BIP2-5 IS BLK2 BRIGHTON INDASTRAIL PARK LTD
147131005006 BRI BIP2-6 L6 BLK2 BRIGHTON INDUSTRIAL PARK LTD
10188E INTERSTATE 25 FRONTAGE RD FIRESTONE 131311303001 LI FLATIRON PAD II 1STAMD
3530 W 29TH ST GREELEY
3770 PURITAN WAY FREDERICK
4001 COMMERCE CT FREDERICK
625 BASELINE RD BRIGHTON
309 HILL ST KERSEY
1530 SKYWAY DR WELD
7251 W 4TH ST GREELEY
WELD
5754 W 11TH ST GREELEY
2451 W 28TH ST GREELEY
5355 COLORADO BLVD DACONO
2700 MILLER DR FREDERICK
2600 MILLER CT FREDERICK
1011 CARBON CT ERIE
920 94TH AVE GREELEY
7200 MILLER FL FREDERICK
1456 SKYWAY DR WELD
3761 MONARCH ST FREDERICK
3751 MONARCH ST FREDERICK
1460 VISTA VIEW DR LONGMONT
3200 VILLAGE VISTA DR ERIE
18907282 4409 CORIOLIS WAY FREDERICK
68947574 450E COLLINS ST EATON
jbickjr@gmail.com 2020 NoticeofDetermination CRESTONEPEAKRESOURCEHOLDINGStIC 18949102 2797COUNTYROAD6 WELD
jbickjr@gmail.com
jbickjr@gmail.com
jbickjr@gmail.com
jbickjr@gmail.com
jbickjr@gmall.com
jbickjr@gmail.Com
jbickjr@gmaiLcom
jbickjr@gmallcom
2020 Notice of Determination
2020 Notice of Determination
2020 Notice of Determination
2020 Notice of Determination
2020 Notice of Determination
2020 Notice of Determination
2020 Notice of Determination
2020 Notice of Determination
WESTLAKE VILLAGE LLC
WESTLAKE VILLAGE LEE
WESTLAKE VILLAGE LEE
GEP INVESTMENTS INC
BROWN BUSINESS PROPERTIES LLC
813106 LLC
MI3106 LLC
MP 4665 LLC
R8951925 2100 35TH AVE GREELEY
R8951926
R8951927 2100 35TH AVE
88953237 13525 COUNTY ROAD 8 FORT LUPTON
R8956090 550E COLLINS ST EATON
14597007 4689 W 20TH ST GREELEY
18965193 4689 W 20TH ST GREELEY
R6962589 4665 20TH ST GREELEY
095923190002 12 GATEWAY LAKES 1ST REPEAT
146703123001 LOA GLACIER BUSINESS PARK 2ND FG 2 AMD
1313 2 621 5001 L1 -II FREDERICK WEST BUSINESS CENTER REPEAT H AMD
147131401001 11 DIESEL SERVICE AND SUPPLY
096316302002 12 BLK2 KRAMER MINOR 2ND FG
131308103011 1VCCR1 L11 BLK3 1ST RPLT L2 THRU 5 & 8 & 11 & OUTLOT 1 BLK3 CORR
VISTA COMMERCIAL CENTER FG 41
095905104003 GR EFTC L A ELECTRONIC FABRICATION TECHNOLOGY CORPORATION
130730402005 APP LS BLK 2 AREA B AIRFARE POD
095910228006 GR 003E 13 BLK 2 MOSIER HILL 3RD REPEAT
095913400051 GR TR Al TRACT A STEPHENS FIRST ANNEXATION (PT SE413566)
146701401001 DAC RAT L 1 RX THERMAL SUB 1.31 AC R)
131326206001 FRE 3FWBC L1 BLK6 FREDERICK WEST BUSINESS CENTER PG 43
131326206003 FRE 3FWBC L38LK6 FREDERICK WEST BUSINESS CENTER FGK3
146719002002 ERI RM L2 RIGHT MOVE
095903319008 GR IWPCCRA PARCEL8 WEST POINT COMMERCE CENTER 1ST FIG REP A
131326206002 FRE 3FWBC 12 BLK6 FREDERICK WEST BUSINESS CENTER FG 43
131308208002 2VCC 12 IRKS AND CORR VISTA COMMERCIAL CENTER FG 42
146703111004 FRE 3GBP 14 BLK2 GLACIER BUSINESS PARK 3RD FG
146703111005 FRE 3GBP 15 BLK2 GLACIER BUSINESS PARK 3RD FG
131308210001 LOT 11 ELKS VISTA COMMERICAL CENTER FG 43 ELKS LOT 11
146732460002 UNIT 1063200 VILLAGE VISTA DRIVE CONDOS
131326217001 LOT 1 FREDERICK WEST BUSINESS CENTER RPLT H 2ND AMD
060306304007 LOT 3 EATON INDUSTRIAL PARK RPLT OF LOTS 3-4-5 & OUTLOT MAC EXC
COMM SW COR LOT 3 N16D48W 52.49 N16049W 519.05 N20D38E
423.24 569021E 22.22 520038W 149.10 THEN
146721400005 PT E2 21-1-68 BEG SE COR SEC 989023'W 2684.63' N0016' W 1375.13'
N76D04'E 35.42' CURVE TO R )0.=225') 367058'E 47.24' CURVE TO l
IB=195') N78041'E 119.10' CURVE T
095913222001 La 1 WESTLAKE VILLAGE CENTRE STREET AND EASEMENT DEDICATION
PLAT, 1ST RPLT
095913222002 Lot 2 WESTLAKE VILLAGE CENTRE STREET AND EASEMENT DEDICATION
PLAT, 1ST RPLT
095913222003 Lot 3 WESTLAKE VILLAGE CENTRE STREET AND EASEMENT DEDICATION
PLAT, 1ST RPLT
147117401001 Lot I TRANSWEST NORTH MINOR
080306113001 Lot 1A EATON INDUSTRIAL PARK REPEAT H
095911347004
095911354001
095911353003 Unit 8C 4665 CONDOMINIUMS
APPEAIADIBSTDENYREASON
CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it Cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore. it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of tune 30, 2018, and after the assessment date of
January I, 2020. Therefore, It cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January I, 2020. Therefore, R cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2010, and after the assessment date of
January 1, 2020. Therefore, h cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, It cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of Lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of lone 30, 2018, and after the assessment date of
January I, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of Lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 7020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January', 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it canna be considered for the 2020 property valuation.
CM03 - After review of your property, we have made adjustments. This was done because of additional information
obtained, or provided through the appeal process.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CM03 - After review of your property, we have made adjustments. This was done because of additional information
obtained, or provided through the appeal process.
CM03 - After review of your property, we have made adjustments. The was done because of additional information
obtained, or provided through the appeal process.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CM03 - After review of your property, we have made adjustments. this was done because of additional information
obtained, or provided through the appeal process.
CV19 - The COVID.19 pandemic occurred after the appraisal date of lone 30, 2018, and after the assessment date of
January 1, 2020. Therefore, 4 cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of Lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation.
CV19 - The COVID.19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
lanuary 1, 2020. Therefore, ft cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, 4 cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment dine of
January 1, 2020. Therefore, 0 cannot be considered for the 2020 property valuation.
CV19 - The COVID.19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of
January1, 2020. Therefore, it cannot be cnsidered for the 2020 property valuation.
1019 - The COVID-19 pandemicoccurred after the appraisal date of lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
con - The COVID-19 pandemic occurred after the appraisal date of Lune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it canna be considered for the 2020 property valuation.
TAXAREAI PROP_CLASS 1 TOTAL_PRIOR TOTAL_CURRENT DIFF CURRENT ACTUAL 0iwner' Opinion oTValue
2322 INDUSTRIAL $ 1,035,000 $ 1,035,000 $ • $ 517,900.00
2032 VACANT LAND $ 240,608 $ 240,608 5 - $ 120,300.00
2032 INDUSTRIAL 5 1,120,000 5 1,120,000 5 - $ 560,000.00
2032 INDUSTRIAL $ 1,120,000 5 1,120,000 $ - $ 560,000.00
2032 COMMERCIAL 5 707,578 $ 707,578 $ - &. ,353,800.00
2032 COMMERCIAL $ 768,240 $ 768,240 $ - $ 384,100.00
3133 COMMERCIAL $ 6,425,912 0 6,425,912 $ - $ 3,213,000.00
0683 COMMERCIAL $ 6,225,001 $ 6,225,001 0 - $ 3,112,500.00
3306 COMMERCIAL $ 2,422.662 $ 2,422,662 5 - 5 1,211,300.03
1459 COMMERCIAL $ 5.774,518 $ 5,774,518 5 ,S _ 2,887,300.00
0714 RESIDENTIAL 5 1,941,362 0 1,941,362 5 - 5 970,70000
0790 COMMERCIAL $ 1,935,000 $ 1,935,000 $ - S 967,500.00
2302 COMMERCIAL $ 1,234,260 5 1,234,260 $ - 5 617,100.00
0683 COMMERCIAL 5 6,314,357 $ 6,314,357 $ - $ 3,157,200.00
2214 COMMERCIAL 5 96,000 5 96,000 5 - $ 48,000.00
0600 COMMERCIAL 5 3,789,960 5 3,000,000 5 (789,960) $ 1,500,000.00
0600 COMMERCIAL 5 1,305,480 $ 1,305,480 5 - $ 652,700.00
5565 COMMERCIAL $ 2,224,420 5 2,224,420 5 - $ 1,I12,200.00
1459 COMMERCIAL 5 2,728,275 5 2,652,000 $ (76,275) $ 1,326,000.00
1459 COMMERCIAL 5 2,375,401 $ 2,308,800 5 (66,601) 5 1,154,400.00
1333 COMMERCIAL 5 1,581.428 5 1,581,428 5 - $ 790,700.00
0683 COMMERCIAL S 2,367,575 $ 2,232,000 S 1135,575) 5 "1,116.000.00
1459 COMMERCIAL 5 1,975,785 $ 1,975,785 $ - $ 987,900.00
2342 COMMERCIAL $ 2,324,133 5 2,324,133 5 - $ 1,162,100.00
3306 COMMERCIAL 5 2,918,729 5 2,918,729 5 - $ 1,459,400.00
3306 COMMERCIAL 5 329,664 5 329,664 5 - $ 164,80.00
2342 COMMERCIAL $ 2,749,289 $ 2,749,289 5 - 5 1,374,600.W
3520 COMMERCIAL 5 234,045 $ 234,045 S - $ - 117.00.W
1459 INDUSTRIAL 5 2,916,900 $ 2,916,900 5 - $ 1,058,500.00
S064 RESIDENTIAL $ 1,812,773 5 1,812,773 $ - $ 906,40.00
1019 -The covio-n pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 2390 INDUSTRIAL $ 2,040,993 5 2,040,993 5 - $ 1,020500.00
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
lanuary 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018. and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1. 2020. Therefore, 0 cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19. The COVID-19 pandemic occurred after the appraisal date of tune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, 4 cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
CV19 - The COVID-19 pandemic occurred after the appraisal date of tune 30, 2018, and after the assessment date of
January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation.
0643 COMMERCIAL $ 16,934,443 $ 16,934,443 $ - $ 8,467,200.00
0683 COMMERCIAL $ 517,892 $ 517,892 $ - $ 258,900.00
0683 COMMERCIAL 5 2,458,629 $ 2,458,629 5 - $ 1,229,300.00
3683 COMMERCIAL $ 6,391,177 $ 6,391,177 $ - $ 3,195,600.00
5064 COMMERCIAL $ 2,320,965 $ 2,320,965 5 - $ ...1,160500.0
0600 COMMERCIAL 870,230 870,230 0
0600 COMMERCIAL 233,918 233,918 0
0600 COMMERCIAL $ 606,199 $ 606,199 5 - 5 303,100.00
law Offices of lames P Bilk, 1R. PC
Page 2 oft
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II ii 1UhIIIIIJII1IIII lit
9
i
3 1820 0005 3062 6807
Weld County Assessor's Office
PO Box 758
Greeley, CO 80632
NEOPOST
07/14/2020
FIRST: -LASS MAIL
$007.602
ZIP 63005
041M11296139
ECEIVED
JUL 202020
WELD COUNTY ASSESSOR
G:IELLLY, COLORADO
July 22, 2020
Petitioner:
FEI ENERGY FUND LLC (25%)
1707 61ST AVE STE 101
GREELEY, CO 80634-7997
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):
BICK JR JAMES P LAW
OFFICES
18040 EDISON AVE
CHESTERFIELD, MO 63005-
3702
RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2020-2245, AS0106 Appeal 2008226384 Hearing 8/3/2020 1:30 PM
Account(s) Appealed:
R8440800
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 3, 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
July 22, 2020
Agent:
BICK JR JAMES P LAW OFFICES
18040 EDISON AVE
CHESTERFIELD, MO 63005-3702
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBS ITE: www.weldgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Petitioner:
FEI ENERGY FUND LLC (25%)
1707 61ST AVE STE 101
GREELEY, CO 80634-7997
RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2020-2245, AS0106 Appeal 2008226384 Hearing 8/3/2020 1:30 PM
Account(s) Appealed:
R8440800
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 3, 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
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Assessor
Additional Documentation Submitted 07/31/2020
Before the Weld County Colorado Board of Equalization
NVW LLC )
Et. al ) Docket 2020-2202; ASO106
) Appeal Numbers: 2008226289 thru
) 2008226412
)
See attachment A
v. )
)
Brenda Dones
Weld County Assessor
)
)
July 29, 2020
Complainants' Hearing Brief
Introduction
All Complainants appeal the refusal of the Weld County assessor to revalue
their properties in accordance with Colorado law which requires the assessor to
revalue property, which, during an intervening year, such as 2020, is affected by an
unusual condition, as defined in the law. The indisputable unusual conditions
which have affected Complainants' properties are the COVID 19 Pandemic and the
regulatory restrictions on Complainants' use and access to their properties.
In all of the appeals listed, the assessor refused to consider the
Complainants' request in violation of Colorado law. All Complainants seek an
order from the Board of Equalization to direct the assessor to revalue their
properties in light of these unusual conditions.
Colorado "Unusual Condition" Statutory Law
The "unusual conditions" statute upon which Complainants rely is CRSA
Section 39-1-104 (11) (b) (I) which provides as follows:
"(b) (I) The provisions of subsection (10.2) of this section are not intended to
prevent the assessor from taking into account, in determining actual value for the
1
years which intervene between changes in level of value, any unusual conditions
in or related to any real property which would result in an increase or decrease in
actual value. If any real property has not been assessed at its correct level of value,
the assessor shall revalue such property for the intervening year so that the actual
value of such property will be its correct level of value; however, the assessor shall
not revalue such property above or below its correct level of value except as
necessary to reflect the increase or decrease in actual value attributable to an
unusual condition. For the purposes of this paragraph (b) and except as otherwise
provided in this paragraph (b), an unusual condition which could result in an
increase or decrease in actual value is limited to the installation of an on -site
improvement, the ending of the economic life of improvement with only salvage
value remaining, the addition to or remodeling of a structure, a change of use of the
land, the creation of a condominium ownership of real property as recognized in
the "Condominium Ownership Act", article 33 of title 38, CR S, any new
regulations restricting or increasing the use of the land, or a combination thereof,
the installation and operation of surface equipment relating to oil and gas wells on
agricultural land, any detrimental acts of nature, and any damage due to accident,
vandalism, fire or explosion. When taking into account such unusual conditions
which would increase or decrease the actual value of a property, the assessor must
relate such changes to the level of value as if the conditions had existed at that
time." (Emphasis added)
The foregoing unusual conditions statute sets forth nine unusual conditions.
Complainants rely on two: "any new regulations restricting or increasing the use of
the land" and "any detrimental acts of nature"
There can be no doubt about the presence of and devastation and disruption
to Weld County business and commerce that the COVID 19 pandemic has caused
since its beginning in February of this 2020 year. The COVID 19 virus pandemic is
beyond dispute a "detrimental act of nature".
In addition to the disruption of commercial and business life that would
naturally occur in the face of a pandemic, the federal government, the state of
Colorado and Weld County authorities have all issued guidelines and
requirements -in the form of executive orders and regulations -that have severely
restricted the use of and access to Complainants' properties
Specifically, in Weld County, the following have been in effect:
2
Since the Governor issued a COVID Disaster Declaration on March 11, 2020, the
Governor's office has issues 141 Executive Orders related to the COVID 19
pandemic. Such orders may be found here:
https://www.colorado.govlgovernor/2020-executive-orders
Many of such orders either completely shut down Complainants' businesses or
their tenants' businesses or severely limited their operations, and many orders
restricted customers of such businesses from leaving their homes.
In addition, since the Disaster declaration, the Colorado Dept of Public Health has
issued at least 28 Public Health Orders supplementing or adding to the scope of the
Executive Orders. Such orders may be found here:
https: //C OVID 19. colorado.gov/prepare-protect-yourself/prevent-the-spread/public-
health-executive-orders
And in and for Weld County, Weld County Health Dept has issued directives and
orders in compliance with state orders that have enforced restrictions on
businesses.
https://www.weldgov.com/departments/health and environment/2019 novel Coro
navirus
The foregoing are indisputably "new regulations restricting use of the land"
Colorado Supreme Court and Appellate Court Interpretations of the
"Unusual Condition" Statute
Complainants count six Colorado cases that have dealt with the "unusual
condition" portion of CRSA §39-1-104. None have dealt directly with the unusual
conditions of "regulations restricting use of the land" or "a detrimental act of
nature".
However, several of the cases are instructive as to the overall operation of
the statute and its application to "intervening years".
The Colorado Supreme Court in Carrera Place Limited, et al v. Weld
County Board of Equalization, et al. 761 P.2d 197 (CO. 1988 en bane) explained
the general operation of CRSA §39-1-104(11)(b)(I) as follows:
3
"Although the legislature recognized that certain conditions may render a
property's real economic value during a tax year greater than or less than its base
year value, it chose to limit revaluation to those cases in which it deemed that a
change in the property or in the property's use rendered application of the base
year value unjust. Although a change in economic conditions might result in a
property's tax year value rising above or below its base year value, the legislature
decided not to permit consideration of such changes in adjusting a property's
actual value for tax years to which the base year value applied except in limited
circumstances"
The holding in Carrera Place upheld the constitutionality of the base year
method of valuing real property and denied the taxpayer's position that unusually
high vacancy rates in the current tax year constituted an unusual condition under
the statute.
In 24, INC. v Board of Equalization of Weld County and Board of
Assessment Appeals for the State of Colorado 800 P. 2nd 1366 (CO App 1990) the
Court reversed the Weld County BOE's valuation of a taxpayers property, partly
on the basis that no unusual condition had occurred justifying the assessor's
increase in the taxpayer's valuation. In addressing the prospect of revaluations
during intervening tax years, the court stated:
"An assessor is not required to appraise all the real property in his or her
jurisdiction every year. Rather, the General Assembly has created a method of
assigning value to property under which the value for a number of years is based
upon a specified year's level of value... Under the law applicable here, once a
property's base year value was determined, there were only three ways that the
property could be revalued to a higher or lower level during intervening years: (1)
to correct a clerical error or supplier clerical omission; (2) to adjust for an unusual
condition; or (3) to correct an incorrect value
In specifically addressing the unusual condition exception, the court
explained:
"During intervening years, ie., those years between base years, an assessor
may revalue property to reflect an increase or decrease in actual value attributable
to an unusual condition...
Here, taxpayer appealed the assessor's valuation of its property for tax year
1987 and after hearing the State Board found the actual value of the same property
4
for the 1987 tax year was $2,037,970. At the 1988 hearing, all witnesses agreed
that there had been no changes to or unusual conditions on the land between
January 1, 1987 January 1, 1988 as contemplated by the statute. On appeal, the
state board concedes that no unusual conditions occurred in 1988 that would justify
an increase in property value." Id. at 1368-69.
In 1990, the Colorado Supreme Court again revisited the unusual conditions
statute in LaDuke, et al. v. CF&I Steel Cooperative 75 P2d 605 (CO en bane
1990), holding that the permanent shutdown of a large portion of an industrial
plant when a significant portion of the plant continued in operation did not
constitute an unusual condition under the "change of use of the land" unusual
condition exception.
In the lead up to its decision the LaDuke court explained:
"Although a taxpayers property may have increased or decreased in value,
the taxpayer pays taxes on the basis of its property's value during the year
preceding the base year, and not on the basis of the value during that tax year. Thus
when the property values are rising in an economic upturn the base year method
works in favor of the taxpayer by requiring that its property taxes be calculated on
the lower base year value not on the higher tax year value. When property values
are falling, the base year method works to the disadvantage of the taxpayer by
requiring that property taxes be calculated on the higher property values of the base
year even though those values subsequently declined. The legislature has provided
an exception to the general base year rule, allowing revaluation in those
circumstances in which it deemed that a change in the property or the property's
use rendered application of the base year value unjust. Citing Carrera, supra.
(emphasis added)
In 1994, in Roberts v. BAA of Colorado and Jefferson County BOE 883 P2d
588 (CO App 1994) the Court upheld a taxpayer's position that the sale of his
house constituted a 10% variance condition and thus an unusual condition which
should have been taken into account by the assessor. Although the 10% variance
unusual condition provision has been repealed, the court's explanation of the
overall unusual condition statute is instructive:
"Because the 1991 and 1992 tax years are both included in the same biennial
reassessment cycle, property tax valuations for each of these tax years normally
should be determined with reference to the same applicable base period, which
ended on June 30, 1990.... However, §39-1-104(11)(b)(I) provides an exception to
5
this normal base period requirement for property tax valuations in years, such as
the 1992 tax year, that "intervene" between the biennial reassessments. Under this
exception, certain matters affecting valuation that arise after the applicable base
period has ended may also be considered in determining property tax valuations for
these intervening tax years, but only if those matters constitute "unusual
conditions" as defined by that statute." Id at 590 citing LaDuke, supra and 24 Inc.
supra.
Finally, in Thibodeau v. Denver County Board of Commissioners 428 P3d
706 (CO App 2018), the court held that assessors are required to correct incorrect
assessments in intervening years and may not make other adjustments absent proof
of an unusual condition. Significantly, the Thibodeau court noted that if the
unusual conditions statute applies, revaluations by assessors are "mandatory". Id.
at 714.
The Position of the Weld County Assessor
Prior to filing appeals of the 2020 assessment to the Weld County Assessor,
the undersigned Complainants' counsel, on behalf of all Complainants, wrote a
letter on May 7, 2020 to the Assessor notifying the Assessor of his obligations
under the unusual conditions statute and requesting that he revalue Complainants
properties taking into account the unusual conditions. (copy of letter attached
revalue Complainants' properties based upon the effect of the unusual conditions.
The assessor replied on May 14, 2020 and denied that she had any obligation to
revalue Complainants' properties:
"With that said, I disagree that the COVID-19 pandemic is relevant for
purposes of the 2020 assessment year property valuation. By state law, January 1,
2020 was the assessment date for the 2020 property tax year and the valuation date
for the 2020 property tax year was June 30, 2018. C.R.S. §§39-1-105 and 39-1-
104(10.2)(d). The COVID 19 pandemic and its economic impact clearly occurred
after these dates, as a result, it cannot be considered for purposes of the 2020
assessment year property valuation." (Copy of letter attached)
The Weld County assessor's position was no doubt a parroting of the
position of the Colorado Property Tax Administrator who issued a memorandum
6
on May 13, 2020 (a copy of which is also attached), stating her conclusion as
follows:
"The Division's position on this question is that the assessment date statute,
§39-1— 105, C.R.S. controls. For an intervening year value to be adjusted because
of the existence of an unusual condition that unusual condition must have existed
on January 1. The only reason that a property's assessment can be adjusted for
events occurring after the January 1 date is when real property is destroyed or
demolished, § 39-5-117, C.R.S."
It is significant to note that this Memorandum was not and has not been
made a part of or incorporated into the Property Tax Administrators Reference
Library, Land Valuation Manual (ARL) and is thus not binding on the assessor or,
of course, this Board of Equalization.
All Complainants timely filed their appeals of the 2020 assessments to the
Assessor and on June 18, 2020, the assessor issued Notices of Decision denying all
of Complainants' appeals stating:
"THE COVID-19 PANDEMIC OCCURRED AFTER THE APPRAISAL DATE
OF JUNE 30, 2018, AND AFTER THE ASSESSMENT DATE OF JANUARY 1,
2020. THEREFORE, IT CANNOT BE CONSIDERED FOR THE 2020
PROPERTY VALUATION."
The problem with the assessor's (and the PTA's) position — that the unusual
condition must have existed on January 1, 2020 — is that it is completely
unsupported within the language of the unusual condition statute and it is
completely contrary to the Colorado Supreme Court and Colorado appellate courts'
characterizations of the unusual condition statute.
Limiting the timing of the unusual conditions to January 1 of the
"intervening year" is found nowhere in the unusual condition statute. In fact this
statute specifies "determining actual value for the years which intervene between
changes in the level of value..." (emphasis added) 2020 is indisputably an
intervening year between the biennial revaluation years of 2019 and 2021.
Moreover, there is no judicial support for the assessor's or the PTA's
position that January 1, 2020 is the cutoff date. Nor do either the PTA or the
assessor offer any support for their position by citation to Colorado court decisions
or to the text of the unusual condition statute itself.
7
To reiterate, the cases cited above refute the assessor's and the PTA's
position:
"Although the legislature recognized certain conditions may render a
property's real economic value during a tax year greater than or less than its base
year value, it chose to limit revaluation to those cases in which it deemed that a
change in the property or in the property's use rendered application of the base
year value unjust. Carrera Place supra at 201. (Emphasis added)
"During intervening years, ie those years between base years, an assessor
may [now, "shall"] revalue property to reflect an increase or decrease in actual
value attributed to an unusual condition" 24, Inc. supra at 1368. (emphasis added)
"The legislature has provided an exception to the general base year rule,
allowing [now mandating] revaluation in those circumstances in which it deemed
that a change in the property or the property's use rendered application of the base
year value unjust" La Duke supra at 608
"However, section 39-1-104 (11) (b) (I) provides an exception to this normal
base period requirement for property tax valuations in years, such as the 1992 tax
year, that "intervene" between the biennial reassessments. Under this exception,
certain matters affecting valuation that arise after the applicable base period has
ended may also be considered in determining property tax valuations for those
intervening tax years, but only if these matters constitute "unusual conditions" as
defined by that statute. Roberts, supra at 590 (Emphasis added)
Thus to limit consideration of the timing of the unusual condition to January
1 of the even -numbered intervening year would in effect eliminate that intervening
year from consideration, which is obviously not the purpose of the unusual
condition statute, and is directly contrary to the statutory language and Colorado
case law.
This Board of Equalization has the authority to require the Assessor to
revalue Complainants' properties
CRSA §39-8-102. entitled "Duties of County Board of Equalization"
expressly allows, indeed requires this Board of Equalization to "[direct] the
assessor to supply any omissions which may come to its attention". In addition,
that same statute requires this Board to "correct any errors made by the assessor".
8
This power includes the power to order the assessor to revalue properties. Board
of Assessment Appeals v Sampson and Teller County Board of Equalization 105
P3d 198 (CO Sup Ct. 2005).
Conclusion
Complainants ask this Board to order the Weld County Assessor to revalue
Complainants' 79 properties and to take into account for such revaluation the
negative effects of the COVID 19 pandemic and the resulting Colorado and Weld
County restrictive Orders.
Respectfully Submitted
Law Offices of James P. Bick, Jr PC
By /James P. Bick, Jr./
Colorado Bar # 54697
18040 Edison Ave
Chesterfield MO 63005
636-733-5493
jbickjr(a jcsco.com
Attorneys for Complainants
A copy of this Complainants brief and attachments have been sent this 29th day of
July to Chloe Rempel, the deputy clerk of the Board of Equalization at
crempel@weldpov.com and to the Board at weld-cboe@co.weld.co.us
9
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To:
From:
Date:
Re:
COLORADO
Department of Local Affairs
Division of Property Taxation
MEMORANDUM
County Assessors and Other interested parties
JoAnn Groff
Property Tax Administrator
May 13, 2020
Application of Unusual Condition Statute for Current Year
Assessments
The Division has received several inquiries recently regarding application of
§ 39-1-104(11)(b)(I), C.R.S. — the unusual condition statute — to the current economic situation.
The request is that the 2020 intervening year values be adjusted because of the existence of an
unusual condition as defined in statute.
The Division's position on this question is that the assessment date statute, §39-1-105, C.R.S.
controls. For an intervening year value to be adjusted because of the existence of an unusual
condition, that unusual condition must have existed on January 1St. The only reason that a
property's assessment can be adjusted for events occurring after the January 1St date is when real
property is destroyed or demolished, § 39-5-117, C.R.S.
If you have further questions regarding this issue please contact Curt Settle at
or 303-864-7791.
Governor Jared S. Polis J Rick M. Garcia, Executive Director JoAnn Groff, Property Tax Administrator
1313 Sherman St., Room 419, Denver, CO 80203 P 303.864.7777 F 303.864.7799 www.dola.colorado.gov
Strengthening Colorado Communities
tirA
OFFICE OF THE WELD COUNTY ASSESSOR
PHONE (970) 400-3650
FAX (970) 304-6433
WEBSITE:
WELD COUNTY ADMINISTRATIVE OFFICES
1400 N 17 AVE
GREELEY CO 80631
May 14, 2020
Mr. James P. Bick, Jr.
Joseph C Sansone Company
18040 Edison Avenue
St. Louis, MO 63005
Re: Revaluations for 2020, Response
Dear Mr. Bick,
I am in receipt of your letter dated May 7, 2020. I agree that no one anticipated the COVID-19
pandemic or the far-reaching effects it would have. With that said, I disagree that the COVID-19
pandemic is relevant for purposes of the 2020 assessment year property valuation. By state law,
January 1, 2020, was the assessment date for the 2020 property tax year and the valuation date
for the 2020 property tax year was June 30, 2018. C.R.S. §§ 39-1-105 and 39-1-104(10.2)(d).
The COVID-19 pandemic clearly occurred after these dates, as a result, it cannot be considered
for purposes of the 2020 assessment year property valuation. Any documented impact of the
COVID-19 pandemic on property values will be taken into consideration for purposes of the
2021 biennial reappraisal.
Sincerely yours,
Brenda Dones
Weld County Assessor
JOSEPH C. SANSONE COMPANY
Business Tax Solutions
May 7, 2020
Brenda Dones, Assessor
Weld County Colorado
1400 N. 17th Ave.
Greeley, Colorado 80631
RE: Revaluations for 2020
Dear Assessor Dones,
1A
Please accept this correspondence on behalf of our clients, the owners of the Weld
County commercially owned parcels listed on attachment A to this letter.
We have communicated with all of such owners of the parcels listed on attachment A
and none of such owners have received, as of this date, a notice of valuation from your office
for this 2020 tax year.
While we are well aware of your practice to not send notices of valuation to
taxpayers in even -numbered (intervening) tax years if you believe there has been no change
in valuation from the previous year (that is, other than the valuation notice you send with the
applicable tax bill), we nonetheless direct your attention to that provision of Colorado law
which requires you in an intervening tax year to revalue property which has suffered a
decrease in value attributable to an unusual condition. C.R.S.§39-1-104.11(b)(I)1
Two of the specified unusual conditions listed in that provision are "detrimental acts
of nature" and "regulations restricting...the use of land."
There can be no doubt that the ongoing COVID-19 pandemic is a detrimental act of
nature and that the resulting federal, state and county regulations and Executive Orders have
restricted the use of all of our clients' properties, not to mention those of most if not all other
commercial property owners in Weld County.
'Please note that with respect to C.R.S.§39-1-104.11(b)(I), in 2018 the Colorado Court of Appeals
observed that "[I]n 1987 the legislature made two changes: the provision went from permissive ("the assessor
may revalue such property for an intervening year") to mandatory ("the assessor shall revalue such property"),
and the year beginning the reassessment cycle would no longer be referred to as the "base year" CH 285, sec. 1,
39-1-104(11)(b)(I), 1987 COLO Sess. Laws 1385" Thibodeau v Denver County Board of Commissioners 428
P.3' 706, 710, fn. 4 (CO App 2018)(emphasis original).
18040 Edison Avenue ♦ St. Louis, Missouri 63005
Phone: (636) 537-2700 Toll Free: (800) 394-0140 Fax: (636) 537-2307
HEADQUARTERS: St. Louis, Missouri
Bethesda ♦ Denver ♦ Hartford • Minneapolis
JOSEPH C. SANSONE COMPANY
Business Tax Solutions®
There can likewise be no doubt that such restrictions, most of which constitute
outright prohibitions on such use of property and the widespread negative effects of the
pandemic itself, have and continue to cause a substantial decrease in the value of our clients'
properties, far greater than any normal market fluctuation.
The absence of receipt by our clients of any notice of valuation for this 2020 tax year
or any other type of notice either by mail or publication is indicative of your office's failure
to comply with C.R.S.§39-1-104.11(b)(I), which may ultimately subject you to penalties and
fees.
While we are prepared to file appeals for tax year 2020 for all of our clients based
upon the circumstances, we are mindful of the limitations and delays in work processing that
the COVID19 pandemic has caused all facets of society, including your office.
Therefore we believe it prudent to first inquire with you as to whether your office has
or intends to undertake revaluation of properties such as those owned by our clients in
compliance with the referenced Colorado law. If you have not we respectfully demand that
you do so. If you have commenced such revaluations, we respectfully ask that you advise as
to when our clients may expect notification of their revaluations.
We also respectfully request that your office respond to this inquiry on or before May
15, 2020 in light of the June 1, 2020 appeal deadline.
Thank you for your courtesies.
Very Truly Yours
James P. Bick, Jr.
General Counsel
cc. Bruce Barker, County Attorney
Weld County Colorado
Weld County Government
1150 O Street
Greeley, CO 80631
bbarker@co.weld.co.us
18040 Edison Avenue 4 St. Louis, Missouri 63005
Phone: (636) 537-2700 Toll Free: (800) 394-0140 Fax: (636) 537-2307
HEADQUARTERS: St. Louis, Missouri
Bethesda ♦ Denver ♦ Hartford 4 Minneapolis
Attachment A
Weld 070931203016 BROWN BUSINESS PROPERTIES LLC
Weld 070931204001 BROWN BUSINESS PROPERTIES LLC
Weld 080306104007 BROWN BUSINESS PROPERTIES LLC
Weld 080306113001 BROWN BUSINESS PROPERTIES LLC
Weld 080332301005 MOUNTAIN STATES ROSEN LLC
Weld 080716308006 NORLARCO CREDIT UNION
Weld 095902400010 GARRETSON FAMILY PARTNERSHIP LLLP
Weld 095910228006 MLS PROPERTIES LLC
Weld 095912104004 .]AGADAR l_I_C
Weld 095912401032 2528 W 16TH STREET LLC
Weld 095913221006 WESTLAKE VILLAGE II LLC
Weld 095913222001 WESTLAKE VILLAGE LLC
Weld 095913400051 TEXAS ROADHOUSE HOLDINGS LLC
Weld 095914311002 MLS PROPERTIES LLC
Weld 095921268001 EARLY EDUCATION ENTERPRISES LLC
Weld 095923190002 WILLCO VIII DEVELOPMENT LLLP
Weld 095924103001 WILLCO IV DEVELOPMENT LLLP
Weld 120726301001 RITCHIE BROS PROPERTIES INC
Weld 130730402005 LIBERTY AVIATION LLC
Weld 131308103011 CODE 3 ASSOCIATES INC
Weld 131308208002 NAN MADEIRA STUART TRUST
Weld 131308210001 WEAVER 880 LLC
Weld 131311303001 CRESTONE PEAK RESOURCE HOLDINGS LLC
Weld 131314000002 WHITE PEAKS PROPERTY II LLC
Weld 131326209005 GEP INVESTMENTS INC
Weld 131326215001 GEP INVESTMENTS INC
Weld 146701401001 BFI MEDICAL WASTE INC
Weld 146701404009 PAR 4 PROPERTIES LLC
Weld 146719002002 CARBON ELEMENT SPE LLC
Weld 146721400005 CRESTONE PEAK RESOURCE HOLDINGS LLC
Weld 146731005022 C & K INVESTMENT PROPERTIES LLC
Weld 146732460002 3200 VILLAGE VISTA DRIVE LLC
Weld 147105306001 MARSID LAND LLC
Weld 147131004003 DIESEL SERVICE PROPERTY II LLC
Weld 147131004008 736 BASELINE LLC
Weld 147131004010 DIESEL SERVICE PROPERTY LLC
Weld 147131004011 RAW PROPERTY LLC
Weld 147131005005 DIESEL SERVICE PROPERTY LLC
Weld 147131005006 DIESEL SERVICE PROPERTY LLC
Weld 147131401001 RAW PROPERTY LLC
Weld R0057293 WESTLAKE VILLAGE LLC
Weld R0057393 WESTLAKE VILLAGE LLC
Weld R0057693 WESTLAKE VILLAGE LLC
Weld R0189588 BSC HUDSON LLC
Weld R0269195 EJ HOLDINGS INC
Weld R0276895 FIRST NATIONAL BANK OF JOHNSTOWN
Weld R0585001 UNION COLONY BANK
Weld R2291686 UNION COLONY BANK
Weld R3253204 ADAMS BANK TRUST
Weld R3557205 BOULDER MARINE INC
Weld R4738686 BOULDER SCIENTIFIC CO
Weld R5577286 HIGHWAY 119 LLC
Weld R5722686 RIGGS & DICKEN PROPERTIES LLC
Page 1012
Attachment A
Weld
Weld
Weld
Weld
Weld
Weld
Weld
Weld
Weld
R6784078
R6786738
R7733799
R7733899
R8440800
R8574200
..................
R8951926
R8951927
R4726107
FERROUS DEVELOPMENT LLC
KERSEY HOTEL LLC
PHI ENTERPRISES LLC
CAPITOL 3109 LLC
FEI ENERGY FUND LLC (25%)
GUIDA LLC
WESTLAKE VILLAGE LLC
WESTLAKE VILLAGE LLC
KINDSFATER KIRK A
KINDSFATER DEBORA .1
Page 2 of 2
Attachment A
Weld County
2020 Tax Year
Jurisidction
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Parcel Legal Owner Name
NORIARCO CREDIT UNION
BANZFIAF SCOTT T
GEP INVESTMENTS INC
GEP INVESTMENTS INC
MIS PROPERTIES LLC
MLS PROPERTIES LLC
EJ HOLDINGS INC
MARS D LANG LLC
TEXAS ROADHOUSE HODINGS LLC
BOULDER SCIENTIFIC CO
RITCHIE BROS PROPERTIES INC
WHITE PEAKS PROPERTY II LLC
FIRST NATIONAL BANK OF JOHNSTOWN
UNION COLONY BANK
UNION COLONY BANK
FEI ENERGY FUND LLC (25%)
PAR 4 PROPERTIES LLC
CARSON ELEMENT SPE LLC
EARLY EDUCATION ENTERPRISES LLC
DIESEL SERVICE PROPERTY II LLC
RAW PROPERTY LLC
736 BASELINE LLC
RAW PROPERTY LLC
DIESEL SERVICE PROPERTY LLC
DIESEL SERVICE PROPERTY LLC
DIESEL SERVICE PROPERTY LLC
LI BERRY AVIATION LLC
GUIDA LLC
HIGHWAY 115 LLC
CAPITOL 3105 LLC
WILLCO !V DEVELOPMENT LLLP
WILLCO VIII DEVELOPMENT LLLP
KERSEY HOTEL LLC
C & K NVESTMENT PROPERTIES LLC
MOUNTAIN SATES ROSEN LLC
BFI MEDICAL WASTE INC
NAN MADEIRA STUART TRUST
CODE 3 ASSOCIATES INC
CRESTONE PEAK RESOURCE HOLDINGS LLC
CRESTONE PEAK RESOURCE HOLDINGS LLC
BROWN BUSINESS PROPERTIES LLC
BROWN BUSINESS PROPERTIES LLC
BROWN BUSINESS PROPERTIES LLC
BROWN BUSINESS PROPERTIES LLC
WEAVER 880 LIC
JAGACAR LLC
3200 VILLAGE VISTA DRIVE LLC
2528 W 16TH STREET LLC
WESTLAKE VILLAGE II LLC
WESTLAKE VILLAGE LLC
WESTLAKE VII LAGE LLC
WESTLAKE VILLAGE LLC
WESTLAKE VII LAGE LLC
WESTLAKE VII LAGE LLC
W ESTEAKE VI I LAGE LLC
Parcel ID Alternate ID
080716308006 R0269837
131119305003 R3252904
131326215001 R6784814
131326209005 R4201806
095914311002 R4510706
095910228006 R7512499
131322408003 R0269195
147105306001 R1396102
095913400051 R7518799
120710300014 R4738686
120726301001 R4699107
131314000002 R0258095
105908102001 R0276895
080719006007 R0585001
095912400020 R2291686
095903319008 R8440800
146701404009 83725605
146719002002 R3122499
095921268001 R4793707
147131004003 R6295386
147131004011 R0037790
147131004008 R5295885
147131401001 R5784865
147131004010 R5296086
147131005005 R6296586
147131005006 R5296686
130730402005 R7450798
131326206002 R8574200
131303000010 R5577286
131325206003 R7733899
095924103001 R3908505
095923190002 R6783065
096316302002 R6786738
146731005022 R0174589
080332301005 R0029690
146701401001 R7536099
131308208002 R8921500
131308103011 R7046298
131311303001 R6778342
146721400005 88949102
070931203016 R0057790
070931204001 R0927786
080306113001 R8956090
080306104007 R8947574
131308210001 88945705
095912104004 R2129486
146732460002 88946678
095912401032 R2295086
095913221006 R0057793
095913222001 R8951925
095913221002 R0057293
095913221005 80057693
095913221003 R0057393
095913222002 R8951926
095913222003 88951927
Parcel Legal Address
422 MAIN STREET
8258 COLORADO BOULEVARD
4001 COMMERCE COURT
7750 EAST I-25 FRONTAGE ROAD
4629 CENTERPLACE DRIVE
5754 WEST 11TH STREET
3901 Gadding Hollow Parkway
201 South Rollie Avenue
2451 West 28th Street
598 3 St
4444 RITCHIE DRIVE
4226 COUNTY ROAD 22
100 Johnstown Center Drive
1505 Main Street
1701 23rd Avenue
920 54th Avenue
180 MILLER DRIVE
1011 CARBON COURT
6700 WEST 29TH STREET ROAD
873 BASELINE PLACE
801 BASELINE PLACE
736 BASELINE PLACE
625 BASELINE ROAD
705 NORTH 9TH AVENUE
NO ASSIGNED ADDRESS
755 NORTH 9TH AVENUE
NO ASSIGNED ADDRESS
7200 Miller PI
3031 Highway 119
7600 Miller Ct
2350 29TH STREET
3530 WEST 29TH STREET
Hill Street
2865 AIRPORT DRIVE
920 NORTH 7TH AVENUE
5355 COLORADO BOULEVARD
1456 SKYWAY DRIVE
1530 SKYWAY DRIVE
10188 EAST INTERSTATE 25 FRONTAGE ROAD
2797 COUNTY ROAD 6
600 OAK AVENUE
600 OAK AVENUE
550 EAST COLLINS STREET
450 EAST COLLINS STREET
1460 VISTA VIEW DRIVE
2626 WEST 10TH STREET
3200 VILLAGE VISTA DRIVE 106
2528 WEST 16TH STREET
2030 35TH AVENUE B
2100 35TH AVENUE
2108 35th Ave
2018 35th Ave
2024 35th Ave
2006 35TH AVENUE
2100 35TH AVENUE
Assessors Value Owner's Value (*)
$ 571,590 $ 285,800
$ 2,402,935 $ 1,201,500
$ 5,774,518 $ 2,887,300
$ 6,197,113 $ 3,098,600
$ 3,653,326 $ 1,826,700
$ 3,000,000 $ 1,500,000
$ 3,688,176 $ 1,844,100
$ 1,500,000 $ 750,000
$ 1,305,480 $ 652,700
$ 2,386,563 $ 1,193,300
$ 6,423,570 $ 3,211,800
$ 3,900,000 $ 1,950,000
$ 922,080 $ 461,000
5 1,127,857 $ 563,900
$ 2,535,800 $ 1,267,900
$ 2,232,000 $ 1,116,000
$ 1,190,000 $ 595,000
$ 1,581,428 $ 790,700
$ 1,887,540 $ 943,800
$ 240,608 $ 120,300
$ 775,200 $ 387,600
$ 1,120,000 $ 560,000
$ 1,941,362 $ 970,700
$ 1,120,000 $ 560,000
$ 707,578 $ 353,800
$ 768,240 $ 384,100
$ 96,000 $ 48,000
$ 1,975,785 5 987,900
$ 1,322,590 $ 661,300
$ 2,308,800 $ 1,154,400
$ 4,070,000 $ 2,035,000
$ 6,225,001 $ 3,112,500
$ 1,935,000 $ 967,500
$ 1,482,480 $ 741,200
$ 8,516,830 $ 4,258,400
$ 2,224,420 $ 1,112,200
$ 2,324,133 $ 1,162,100
$ 1,234,260 $ 617,100
$ 6,425,912 $ 3,213,000
$ 2,040,993 $ 1,020,500
$ 3,276,300 5 1,638,200
$ 288,000 $ 144,000
$ 2,320,965 $ 1,160,500
$ 1,812,773 $ 906,400
$ 2,749,289 5 1,374,600
$ 1,731,828 $ 865,900
$ 234,045 $ 117,000
5 530,750 $ 265,400
$ 1,955,343 $ 977,700
$ 16,934,443 $ 8,467,200
$ 1,229,786 $ 614,900
$ 815,544 $ 407,800
$ 1,102,929 $ 551,500
5 517,892 $ 258,900
5 2,458,629 $ 1,229,300
The owner's opinion of value is an estimate and hasn't fully been defined due to the ongoing economic impact of the unusual events, COVID-19, and may be lesser than the value indicated.
Page 1 of 2
Attachment A
Weld County
2020 Tax Year
Jurlsldction
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Parcel Legal Owner Name
GARRErSON FAMILY PARTNERSHIP LLLP
PHI ENTERPRISES LLC
BOULDER MARINE INC
FERROUS DEVELOPMENT LLC
RIGGS & DICKEN PROPERTIES LLC
ADAMS BANK TRUST
EXIT LW INVESTMENTS LLC
ROLIADA COLORADO CO LTD
Parcel ID Alternate ID
095902400010 R1882386
131326206001 R7733799
146703201006 R3557205
146703123001 R6784078
146712201024 R5722686
131119305006 R3253204
096105216005 R1194796
146712201007 R5721186
Parcel Legal Address Assessor's Value Owner's Value ( '
3817 WEST 10TH STREET
7700 Miller
5792 Ideal Drive
3770 Puritan Way
5424 County Road 12
8308 Colorado Boulevard
113 N 6TH AVE
5294 COUNTY ROAD 12
$ 1,665,458 $ 832,700
$ 2,728,275 $ 1,364,100
$ 1,404,608 $ 702,300
$ 2,422,662 $ 1,211,300
$ 1,035,000 $ 517,500
$ 2,691,784 $ 1,345,900
$ 1,793,683 $ 896,800
$ 1,069,265 $ 534,600
" - The owner's opinion of value is an estimate and hasn't fully been defined due to the ongoing economic impact of the unusual events, COVID-19, and may be lesser than the value indicated.
Page 2 of 2
Attachment A
Weld County
2020 Tax Year
Jurisdiction Parcel Legal Owner Name
Weld County GEP INVESTMENTS INC
Weld County SILVER COIN INVESTMENTS
Weld County Ml 3106 LLC
Weld County M1 3106 LLC
Weld County Ml 3106 LLC
Weld County M13106 LLC
Weld County M13106 LLC
Weld County UYEMIURA ANA
Weld County RC4689 LLC
Weld County RC 4689 LLC
Weld County WIDE OPEN REAL ESTATE LLC
Weld County NVW LLC
Weld County WIDE OPEN REAL ESTATE LLC
Weld County ASHTON GREELEY PROPERTY LLC
Weld County MP 4665 LLC
Parcel lb Alternate ID
147117401001 R8953237
131326217001 88947282
095911342003 82806604
095911350001 85270408
095911350002 R5270508
095911347004 R4597007
O 95911354001 88965193
095911349002 R5251408
095911347001 84596707
O 95911347002 R4596807
146703111004 88928300
095914401009 R0028093
146703111003 86928400
095905104003 R7083598
095911353003 R8962589
Parcel Legal Address
13525 County Road 8
4409 Coriolis
4625 West 20 Street
4657 West 20 Street 1
4657 West 20 Street 2
4669 West 20th Street E
4689 West 20th Street Cl
4689 West 20th Street D
4689 West 20th Street A
4689 West 20th Street B
3761 Monarch Street
2625 35th Avenue
3751 MONARCH ST
7251 W 4TH ST
4665 20TH ST SC
Assessor's Value Owner's Value (.)
$ 6,391,177 $ 3,195,600
$ 2,916,900 $ 1,458,500
$ 1,283,840 $ 641,900
$ 934,830 $ 467,400
$ 455,770 $ 227,900
$ 870,230 $ 435,100
$ 233,918 $ 117,000
$ 309,570 $ 154,800
$ 326,230 $ 163,100
$ 223,210 $ 111,600
$ 2,918,729 $ 1,459,400
5 6,021,549 $ 3,010,800
$ 329,664 $ 164,800
$ 6,314,357 $ 3,157,200
$ 606,199 $ 303,100
4 -The owner's opinion of value is an estimate and hasn't fully been defined due to the ongoing economic impact of the unusual events, COVID-19, and may be lesser than the value indicated. Page 1 of 1
August 3, 2020
Petitioner:
FEI ENERGY FUND LLC (25%)
1707 61ST AVE STE 101
GREELEY, CO 80634-7997
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):
BICK JR JAMES P LAW OFFICES
18040 EDISON AVE
CHESTERFIELD, MO 63005-3702
RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2020-2245 Appeal 2008226384 Hearing 8/3/2020 1:30 PM
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
R8440800 Deny - Denied in Full
$2,232,000 $2,232,000
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, 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
LeL� i!"lv:yfG C.
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
August 3, 2020
Agent:
BICK JR JAMES P LAW OFFICES
18040 EDISON AVE
CHESTERFIELD, MO 63005-3702
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
FEI ENERGY FUND LLC (25%)
1707 61ST AVE STE 101
GREELEY, CO 80634-7997
RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2020-2245 Appeal 2008226384 Hearing 8/3/2020 1:30 PM
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 2020.
Account # Decision
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Determined by Assessor Board
R8440800 Deny - Denied in Full
$2,232,000 $2,232,000
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, 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
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
LeL� i!"lv:yfG C.
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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