HomeMy WebLinkAbout20202195.tiffValuation Report
of
Commercial Property
for
County Board of Equalization
LONGS PEAK EQUIPMENT PROPERTIES LLC
Petitioner
vs.
Weld County Assessor's Office
Respondent
Docket Number: 2020-2195
Parcel Number: 1207-26-2-00.023
Schedule Number: 115237408
Appeal Number: 2008226271
Date: 7/30/2020
Time: 1:30 PM
Board: 1
Prepared By
Millie Channell
Assessor's Office Staff Appraiser
Assessor's Indicated Value
COMMERCIAL $2,642,004
AG LAND $7,996
TOTAL: $2,650,000 Or $56 per SF
Salient Facts and Conclusions
Purpose of Appraisal To determine Market Value as of 1/1/20 based on
an appraisal date of 6/30/18.
Property Rights Appraised Unencumbered fee simple interest
Location 4322 HIGHWAY 66
MEAD
Land Area 580,655
Property Type Commercial
Imp # SF Quality Occupancy Built As Class Year Built Yr Rem Stories
1 44,434 Average Retail Showroom Metal Frame 1972 1990 1
2 2,880 Average Warehouse Storage Warehouse Metal Frame 1972 N/A 1
Value Indications:
Cost Approach $1,906,752 $40 per SF
Market Approach $2,837,637 Or $60 per SF
Income Approach $2,650,000 $56 per SF
Final Value $2,650,000 Or $56 per SF
2
Improvement #
Quality
Total SF
1
Average
44,434
Blt As Description Class
Retail 67%
Warehouse 33%
Occupancy Description
Warehouse
Year
Year Built Remodeled
Metal Frame 1972
x:_01
Ii3CDi t
,phali
4104132,0 5q, it
1990
Occupancy %
100%
# of
Stories SF
60% 1
b
War
S' wild- 20' Linbreaple
20
240f
CoviCrille mop 3-0 Nq ..
so no
o
tibia—
•ri
Sow. HSI
Wit ' 1 E'
1040'
Seiwe Garage
two( o sti ft
Get; #2
Ftbdieit Met
wog, b'Apia hit
I;5 IT
Asphan
:361900 sq. I
S
IS Cr
Miff Fa
Showoom
Yew BA 1.9q2
16434.0 %Q t
v*c 4
iv Parma ;kiwi
fr
41 Or b I
kit
Concnitt
460 0 sq. 1
100 .Or
043 tcE
G
Building Si
auiisng,lta
14431.0 so. t
Mpheit
61 61p3 0 cq q
art. Wros
44,434
i
i
i
`IL
A LS
Improvement # 2
Quality Average
Total SF 2,880
Occupancy Description
Warehouse
Year
Blt As Description Class Year Built Remodeled %
Storage Warehouse Metal Frame 1972
%MIS b ' 446 hit Viksial
Occupancy %
100%
# of
Stories SF
N/A 0% 1 2,880
mu
Storage Wera°hnus®
2990.0 Sit t
NOW Built 1972
Space Heart
WW1'
Subject Property
The subject property is located at 4322 Highway 66, Mead CO. The subject property contains
580,655 square feet of land located next to Lyons 66 Pacific Commerce Park, the southeast
corner of Hwy 66 and I-25. Eight acres of the land is valued as agricultural land since it is
being flood irrigated. The remaining 5.33 acres is valued at the commercial land value. The
subject has two buildings. The first building is of metal frame construction, average quality,
typical condition and is 44,434 square feet It is a showroom, storage warehouse, office and a
restaurant It was built in 1972 and remodeled in 1990. The second building is 2,880 square
feet of storage warehouse and is of metal frame construction, average quality, built in 1972.
A visit to the property was done on June 17, 2 02 0. The second building was not inspected.
The owner uses it for storage only.
Map of Subject
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Cost Approach Summary
The Assessor is currently using Marshall and Swift cost tables for the cost approach of commercial
properties in Weld, which has been approved by the Division of Property Taxation to be utilized by
Colorado Assessors.
The structure has been classified properly utilizing the Marshall and Swift Valuation service and an
appropriate value assigned. A land value has likewise been established through the utilization of
vacant land sales of comparable properties.
Although this subject would normally not be valued using the Cost Approach due to the unreliability of
estimating depreciation on older buildings, the uniqueness of the subject makes the Cost Approach
another method of valuation. A cost analysis was included in this report, using the
depreciation assigned by the Marshall and Swift Valuation service.
Cost Approach
Land Value
Sales utilized to establish the value in the subject neighborhood are 2017 and 2018 market for the 2020
assessment date. The comparative sales approach is the most reliable method of land valuation.
Pursuant to 39-104-(10.2) (c) C. R. S., the Assessor may utilize sales from July 2013 through the current
market to establish the proper value, if sufficient information is not available in the prior 18 months.
Also, comparables outside the subject property area may be used. The Weld County Assessor has an
established ongoing sales confirmation and validation program for property transactions used in
developing value.
The land size of the subject is 580,655 square feet. 348,480 square feet of the land is valued as
agricultural flood irrigated land, land value of $7,996. The remaining 232,175 square feet is valued as
commercial land. This is a corner lot that is accessible from Highway 66. Comparable commercial land
in the subject area is valued at $5.00 per square foot.
A search of land sales was conducted and the following sales were considered most appropriate due to
location, size and visibility.
Sit us City Sale Date Sale Price Net SF $ Per SF
Comparable 1 13792 & 13798 Pacific Cir, Mead 5/7/2018 $635,000 116,929 $5.43
Comparable 13795 Pacific Circle, Mead 5/14/2018 $330,000 64,021 $5.15
Comparable 3 137971-25 Frontage Rd, Mead 5/24/2018 $380,000 108,854 $3.49
Assessor's Indicated Subject Land Value
$7,996 for Flood Irrigated Land
$1,160,874 for Commercial land or $5.00 per SF
TOTAL LAND -$1 ,168, 870
Map of Subject and Land Comparables
7
Weld
Cost Breakdown Sheet
Tax Year: 2020
Imp #: 1 NBHD: Commercial - 3923 - 00
Imp Gross SF: 44,434 Imp Net SF: 12,000
Quality: Average Condition: CM -Typical
Perimeter: 1,420 Percent Complete: 100%
BItAs Order #:
HVAC Type:
Year Blt:
U nAdjBase $Isf:
Perim Mult:
MH Wall Mult:
* Fndation $/sf:
Sprinkler $/sf:
MH Skirt $:
1 BItAs Desc: Showroom
Package Unit
1972
92.50
0.9600
1.00
0.00
0.00
0.00
Adj Year Blt:
Cost Mult:
# Stories Mult:
*HVAC $Isf:
*Roof $/sf:
Sprinkler sf:
MH Skirt Inft::
Exterior/Class: Metal Frame
1983
1.0200
1.0000
0.00
0.00
0
0
* These $/sf Adjustments include all Multipliers
Story Ht:
Local Mult:
Story Ht Mult:
*Floor $/sf:
*Energy $/sf:
Sprinkler RCN:
MH Skirt RCN:
12
0.9700
0.9600
0.00
0.00
$0
0.00
BItAs SF:
No. of Stories:
BItAs Units:
Base $/SF:
:
MH Tag Mult:
* Interior $/sf:
Adj Base $/sf:
BItAs RCN:
16,434
1.00
0
91.52
1.0000
0.00
84.34
$1,386,044
Total BItAs RCN: $1,386,044
BItAs Order #:
HVAC Type:
Year BIt:
U nAdjBase $/sf:
Perim Mult:
MH Wall Mult:
* Fndation $/sf:
Sprinkler $Isf:
MH Skirt $:
2
Radiant
1972
47.50
0.9600
1.00
0.00
0.00
0.00
BItAs Desc: Service Garage
Exterior/Class: Metal Frame
Adj Year BIt:
Cost Mult:
# Stories Mult:
*HVAC $Isf:
*Roof $/sf:
Sprinkler sf:
MH Skirt Inft:
1981
1.0200
1.0000
0.35
0.00
0
0
* These $/sf Adjustments include all Multipliers
Story Ht:
Local Mult:
Story Ht Mult:
*Floor $/sf:
*Energy $/sf:
Sprinkler RCN:
MH Skirt RCN:
16
0.9700
1.0410
0.00
0.00
$0
0.00
BItAs SF: 16,000
No. of Stories: 1.00
BItAs Units:
Base $/SF:
MH Tag Mult:
* Interior $/sf:
Adj Base $/sf:
BItAs RCN:
0
47.00
1.0000
0.00
47.32
$757,120
Total BItAs RCN: $757,120
BItAs Order #:
HVAC Type:
Year BIt:
U nAdjBase $/sf:
Perim Mult:
MH Wall Mult:
* Fndation $Isf:
Sprinkler $/sf:
MH Skirt $:
3 BItAs Desc: Storage Warehouse
Space Heater
1976 Adj Year BIt:
38.50 Cost Mult:
0.9450 # Stories Mult:
1.00 *HVAC $/sf:
0.00 *Roof $/sf:
0.00 Sprinkler sf:
0.00 MH Skirt Inft:
BItAs SF:
12,000
Exterior/Class: Metal Frame No. of Stories: 1.00
1976
1.0200
1.0000
0.00
0.00
0
0
* These $/sf Adjustments include all Multipliers
Story Ht:
Local Mult:
Story Ht Mult:
*Floor $lsf:
*Energy $/sf:
Sprinkler RCN:
MH Skirt RCN:
20
0.9700
1.1330
0.00
0.00
$0
0.00
BItAs Units:
Base $IS F :
MH Tag Mult:
* Interior $/sf:
Adj Base $/sf:
BItAs RCN:
Total BItAs RCN:
0
38.09
1.0000
0.00
40.78
$489,360
$489,360
AddCode: Detail Type: Detail Description:
Units: $!Unit: RCN:
Ovrde: Ovid $:
1154 Add On Concrete Slab Average
15,513 $5.68 $88,114
$0
843 Add On Asphalt Average
138,222 $2.53 $349,702
$0
Mezzanine Storage
1,280 $21.51 $27,533
$0
Total Detail RCN = RCN + Override RCN: $465,348 +
Plumbing Adjust: $0 Rough -In Adjust: $0
Imp Attribute Type: Imp Attribute Description: Imp Attribute Adj: Adjustment Type:
Percent $ Amount
Replacement Cost New ($): $3,157,605
Percent Complete (x): 100.00% $0
RCN x Perc Complete ($): $3,157,605
Amateur Adj Value (-): 0.00% $0
Design Adj Value (+): 0.00% $0
RCN Less Depr ($):
NBHD Adj (x):
Market Adjusted Cost (_):
Adjustments to RCNLD
Factor $ Amount
$711,363
1.00
$0
$711,363
Exterior Ad] Value (+):
Interior Al Value (+):
Functional Obs Value (-):
Economic Obs Value (-):
Other Obs Value (-):
Physical Depr Value (-):
Landscaping Cost (1):
RCN Less Depr r (=):
Condo Percent (x):
RCNLD x Condo Perc ($):
0.00%
0.00%
0.00%
0.00%
$0 Quality Adjustment (x): 1.00 $0
$0 Property Type Adj (=): 1.00 $0
$0 Adj Cost before Attrib (=): $711,363
$0
0.00%
Total Mult Attrib (x): 1.00
$0
$0 Total Additive Attrib (+): $0
77.47% $2,446,242
$0
$711,363
100.00%
$0
$711,363
Final Adjusted Cost (=):
$711,363
9
Imp #: 2 NBHD: Commercial - 3923 - 00 Quality: Average
Imp Gross SF: 2,880 Imp Net SF: 2,880 Perimeter: 224
Condition: CM -Typical
Percent Complete: 100%
BItAs Order #: 1 BItAs Desc: Storage Warehouse
HVAC Type:
Year Bit:
UnAdjBase $/sf:
Perim Mult:
MH Wall Mult:
*Fndation $/sf:
Sprinkler $/sf:
MH Skid $:
Space Heater
1972 Adj Year Bit: 1972
38.50 Cost Mult: 1.0200
1.1610 # Stories Mult: 1.0000
1.00 *HVAC $/sf: 0.00
0.00 *Roof $/sf: 0.00
0.00 Sprinkler sf: 0
0.00 MH Skid Inft: 0
* These $/sf Adjustments include all Multipliers
Exterior/Class: Metal Frame
Story Ht:
Local Mult:
Story Ht Mult:
*Floor $/sf:
*Energy $/sf:
Sprinkler RCN:
MH Skid RCN:
16
0.9700
1.0410
0.00
0.00
$0
0.00
BItAs SF:
No. of Stories:
BItAs Units:
Base $/SF:
MH Tag Mult:
*Interior $/sf:
Adj Base $/sf:
BItAs RCN:
2,880
1.00
0
38.09
1.0000
0.00
46.04
$132,595
Total BItAs RCN: $132,595
AddCode: Detail Type: Detail Description:
Units: $/Unit: RCN:
Ovrde: Ovrd $:
Total Detail RCN = RCN + Override RCN: $0
Plumbing Adjust: $0 Rough -In Adjust:
+ $0
$0
Imp Attribute Type:
Imp Attribute Description: Imp Attribute Adj:
Adjustment Type:
Replacement Cost New ($):
Percent Complete (x):
RCN x Perc Complete ($):
Amateur Adj Value (-):
Design Adj Value (+):
Exterior Adj Value (+):
Interior Adj Value (+):
Functional Obs Value (-):
Economic Obs Value (-):
Other Obs Value (-):
Physical Depr Value (-):
Landscaping Cost (+):
RCN Less Depr (=):
Condo Percent (x):
RCNLD x Condo Perc ($):
Percent
$ Amount
$132,595
100.00%
$0
$132,595
0.00%
0.00%
RCN Less Depr ($):
$0 NBHD Adj (x):
$0 Market Adjusted Cost (=):
0.00%
$0
0.00%
$0
0.00%
$0
0.00%
$0
0.00%
$0
80.00%
$106,076
$0
$26,519
100.00%
$0
$26,519
Quality Adjustment (x):
Property Type Adj (=):
Adj Cost before Attrib (=):
Total Mult Attrib (x):
Total Additive Attrib (+):
Final Adjusted Cost (_):
Adjustments to RCNLD
Factor $ Amount
$26,519
1.00
$0
$26,519
1.00
$0
1.00
$0
$26,519
1.00
$0
$0
$26,519
Summary of Improvement Values for Cost Approach
Imp #
1
2
Grand Total:
RCN
$3,157,605
$132,595
$3,290,20Q
RCNL
$711,363
$26,519
$737,882
Land Value $1,16$,870
+ Improvement Value
Actual Cost Value
$711,363
$26,518
$737,882
$737,882 or $16 per Improvement SF
Total Value by Cost Approach
Final Value $1,906,752 or $40 per Improvement SF
Market Approach Summary
Real Property for the tax year 2020 must be valued utilizing data for the period one and one-half years
immediately prior to June 30, 2018. If comparable valuation data is not available from such one and one-
half year period to adequately determine the level of value for a class of property, the period of five years
immediately prior to June 30, 2018 shall be utilized to determine the level of value.
The Assessor has appropriately considered the Market Approach to value for the property on appeal. The
Sales Comparison Approach was considered in developing a market value for the subject property. Sales
used to establish a market value for the tax year 2020 are from January 1, 2017 through June 30, 2018.
Pursuant to 39-1-104 (10.2)(c) C. R. S., the Assessor may utilize sales five years prior to June 30, 2018 to
establish the proper value. All sales have been confirmed and verified through transfer declarations as
well as interviews with buyers, sellers or their representatives to the sale. All sales used are arm's length
transactions, and considered to be the most comparable properties sold in relationship to the subject
property.
12
Comparative
Sales
Grid
PROPERTY
Subject
Comp '1
Comp 2
Camp 3
Comp 4
Comments
Parcel #
Address
City
Grantor
Grantee
Sale Price
Sale Price PSF
VALUE ADJUSTMENTS
Sale Date
Location
Land Size
Usable Land
Bldg SF
Construction
Age
Condition
NET ADJL/ I MEV TS
Adjusted Price PSF
Showroom/Office/Restattant
1207-26-2-00-023
4322 Highway 66
Mead
Light Industrial Shell Bldg/office
Distribution Whse
Light Comm Manuf Utility
Light Industrial Shell Bldg
1309-32-0-00-019
0959-05-1-00.084
1471-03-0-00-068
1207-23-0-01-028
1011 E 14th St
295 71st Ave
15549 Highway 52
4472 Hilltop Rd
Ft Lupton
Greeley
Ft Lupton
Mead
Bach Composite Colorado Inc
Northward LLC
STR Riverside Property LLC
SNH LLC
1011 Fort LLC
B&B Real Estate LLC
JRP Property LTD
Mack Real Estate LLC
$5,900,000
$4,500,000
$2,600,000
$1,350,000
$64.89
$75.09
$99.75
$62.84
DESCRIPTION
Adjustment
DESCRIPTION
Adjustment
DESCRIPTIOIS
Adjustment
DESCRIPTION
Adjustment
DESCRIPTION
Mead
580,655
232,175
47,314
Metal
1972 Remodeled
Average
Frame
1990
2/5/2018
7/26/2018
DOC 4/2018
12/21/2015
10/11/2016
Ft Lupton
Greeley
Ft Lupton
Mead
703,058
209,236
871,200
87,120
703,058
-15%
209,236
871,200
-15%
87,120
15%
90,922
10%
59,926
26,065
-15%
21,484
-15%
Metal Frame
Masonry
-10%
Metal Frame
MetalFrame
1973
1989
-5%
1985-2006
-5%
1996
-5%
Average
Average
Average
Average
-5%
-15%
-35%
-5%
$61.65
$63.83
$64.84
$59.70
Comparables Price/SF Range $59.70-$64.84
Comparables Price / SF Median $62.74
Comparables Price / SF Average $62.50
Based on investigation and analysis,
that the value of $2,837,637 or
market value of the subject property.
it is the opinion of the appraiser
$60 per SF accurately reflects the
Value
As Indicated
By
Market
Approach
$2,837,637 or $60
per SF
Comparable 1 is located at 1011 E 14th St in Ft Lupton. It has an Industrial Light Manufacturing building and is 90,922 square feet built in 1973 on 16.14
acres. Giving an adjustment for land size and building size, the adjusted sales price is $61.65 per square foot.
Comparable 2 is located at 295 71st Ave in Greeley. It is a Distribution Warehouse and is 59,926 square feet built in 1989 on 4.8 acres. Giving an adjustment
for construction type and age of the building, the adjusted sales price is $63.83 per square foot.
Comparable 3 is located at 15549 Highway 52 in Ft Lupton. This has 4 buildings on 20 acres. 5,850 square foot Light Commercial building built in 2004, a
6,400 square foot storage warehouse built in 1996, a 1,440 square foot modular office built in 2001 and a 1,925 square foot modular office built in 2006.
Giving an adjustment for the land size, building size and age of the buildings, the adjusted sales price is $64.84 per square foot.
Comparable 4 is located at 4472 Hilltop Rd in Mead. It is a Light Industrial Shell building and is 21,484 square feet built in 1996 on 2 acres. Giving an
adjustment for the land size, building size and age of the buildings, the adjusted sales price is $59.70 per square foot.
Map of Subject and Comparables
-'
1
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I
1
iLon1gmcnI
1
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1
1
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1
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1
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a
Winn asp
fvlillik�:r7
COMPARABLE 4
4472 HILLTOP' RD MEAD
SUBJECT
4322 H I G':. P5i,4,u,""
Fires torn e
Fria dart do
aacono
PLdteviil
IP1
COM PARABLE 1
10..11 E 14TH ST , FORT LLIPTON
CEO R4 PARA B• LE 3
15549 HIGHWAY 52 , FORT LUPTON
a
Kersey
ICaene.sburg
Income Approach To Value
The basic steps in the Income Approach to value for commercial properties in mass appraisal are based
on a landlord -tenant situation and not on the income of the actual business. In using this approach, it
eliminates the possibility of valuing management as opposed to the potential income of the structure.
This is the proper method Assessor's must utilize through the Directives of the Division of Property
Taxation.
Income Approach Steps
1. Estimate potential gross income to the landlord.
2. Deduct typical vacancy and collection loss.
3. Add additional miscellaneous income.
4. Determine typical landlord operating expenses.
5. Deduct operating expenses to determine the landlord's operating income.
6. Determine a proper capitalization rate.
7. Capitalize the net income into an estimated property value.
Research has been done by the Assessor to determine the typical rent by location, type of structure and
the property use.
The Weld County Assessor's office has also researched the typical landlord expenses, additional income
based on the type of business, and vacancy and collection loss.
The Weld County Assessor has appropriately considered the Income Approach to value for the subject
property on appeal.
The Assessor has gathered income information from local commercial properties for the time frame of
January 1, 2017 through June 30, 2018. This information, combined with statewide and industry -wide
data, is used to determine typical income and expenses for various property types.
In conclusion of the Income Approach, the Assessor has considered both groups of data and has put
more emphasis on the local factors and data than the state and national data. This information was then
applied to the subject property to arrive at an appropriate Income Approach Value.
Total Value by Income Approach
$2,650,000 or $56 per SF
15
The property is an income producing property and income for the subject has been received. 4 Rivers is
leasing most of improvement 1 and Ranchero Restaurant is leasing part of improvement 1 and an
accountant is leasing an office in improvement 1.
Burbach and Associates Summer 2018 show cap rates for warehouse between 5% and 8.5%. It was
determined that a 7% cap was appropriate for the subject.
Market Income Worksheet
Actual income for years 2017 and 2018 indicate the following:
Income
Expenses
Net Income
2017
$264,427
$ 30,898
2018
$285,772
$ 28,878
$233,529
Using Effective Cap Rate .1005
Effective Cap Rate=mill levy x assessment rate + cap rate
Mill levy (..105223 x 29%)+7% = 10.05
Indicated Property Value
for Improvement 1
$2,323,333
$52.29/sq ft
$256,894
$2,556,159
$57.52/sq ft
Estimated Property Value $2,650,000 or $56 per Si`
Per the financial report titled Longs Peak Equipment LLC, Balance Sheet as of December 31, 2018,
the fixed asset value of the building as $1,574,467. Adding in the land value of $1,168,870 shows the
total valuation of $2,743,337 or $58/square foot.
Conclusion
Real property for tax year 2020 must be valued utilizing the level of value for the period of one and one-
half years immediately prior to July 1, 2018. Except that, if comparable valuation data is not available
from such one -and one -half -year period to adequately determine the level of value of a class of property.
The period of five years immediately prior to June 30, 2018 shall be utilized to determine the level of
value. Said level of value shall be adjusted to the final day of the data gathering period. Changes
occurring between base years are not to be accounted for until the following level of value is
implemented, other than additions, change in use, detrimental acts of nature, damage due to fire, etc., or
creation of a condominium, or any new regulations restricting or increasing the use of the land, or a
combination thereof. {39-1-104(11)(b)(1) C. R .S.}
The subject property has been classified as Commercial Property for assessment purposes. Commercial
property value shall be determined by appropriate consideration of the Cost Approach, Market Approach,
and Income Approach to value. {39-1-103(5)(a) C. R. S.} The Assessor has considered all three
approaches to value for the subject parcel on appeal.
Final Reconciliation
After consideration of the cost, market and income approaches, it is the Weld County Assessor's opinion
that the value of $2,65 0,000 most accurately reflects the value of the subject property in Weld County for
the 2020 tax year. This would be a decrease from the original value of $2,837,637.
Cost Approach
$1,906,752
$40 per SF
Market Approach Income Approach
$2,837,637 $2,650,000
$ 60 per SF $56 per SF
Assessor's Indicated Value
COMMERCIAL $2,492,004
AG LAND $7,996
TOTAL: $2,650,000 Or $56 per SF
17
NOTICE OF DETERMINATION
RECEIVED
Brenda Dones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
JUL 17 2020
WELD COUNTY
COMMISSIONERS
Date of Notice: 6/26/2020
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM — 5:00PM
ACCOUNT. . ..
UNi;NO:
TAX YEAR :
TAX:AREA
LEGAL DESCRIPTION/ PHYSICAL LOCATION
R5237408
2020
5520
PT NW4 26-3-68 PT LOT A REC EXEMPT RE -12
3 EXC BEG N4 COR SEC S89D06'W 1270.76' S
0D05'E 40' TO TPOB TH SD0D05'E 70D.23' T
H ALG CURVE TO L (R=331') CHORD=N18D03'E
209.81' N0D05'W 200' N03D06'E 100.32' N
0D05'W 620.22' N44D30'E 49.85' TH N89D06
4322 HIGHWAY 66 MEAD
PROPERTY OWNER:.
LONGS PEAK EQUIPMENT PROPERTIES LLC
3780 E 15TH ST STE 102
LOVELAND, CO 80538-8768
..PROPERTY CLASSIFICATION
S OR'SA SESS VALUATION. ,::
.
`
ACTUAL VALUE PRIOR TO .
REVIEW
..:
ACTUAL VALUE AFTER
'REVIEW
COMMERCIAL
AG LAND
2,829,641
7,996
2,829,641
7,996
TOTAL
2,837,637
2,837,637
The Assessor has carefully studied all available information, giving particular attention to the
specifics included on your protest. The Assessor's determination of value after review is based on
the following:
CM05 - The law requires that data from Jan 2017 to June 2016 be used to establish current values.
We have considered all three approaches to value and we have denied your appeal based upon this
data.
If you disagree with the Assessor's decision, you have the right to appeal to the County
Board of Equalization -for further -consideration, § 39-8-106(1)(a), C.R.S.
The deadline for filing real property appeals is July 15.
The Assessor establishes property values. The local taxing authorities (county, school district, city,
fire protection, and other special districts) set mill levies. The mill levy requested by each taxing
authority is based on a projected budget and the property tax revenue required to adequately fund
the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall.
If you are concerned about mill levies, we recommend that you attend these budget hearings.
Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities.
Please refer to the reverse side of this notice for additional information.
Agent (If Applicable):
STEVENS & ASSOCIATES INC
10303 E DRY CREEK RD STE 240
ENGLEWOOD, CO 80112-1662
15-DPT-AR
PR 207-08/13
R5237408
2020-2195
ASO\OCo
APPEAL PROCEDURES
County Board of Equalization Hearings will be held from
July 27th through August 3rd at 1150 0 Street.
To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown
below, and mail, file online, or deliver a copy of both sides of this form to:
Weld County Board of Equalization
1150 O Street, P.O. Box 758
Greeley, CO 80631
Telephone: (970) 356-4000 ext, 4225
Online: www.co.weld.co.us/apps1/cboe/
To preserve your appeal rights, your Petition to the County Board of Equalization must be
postmarked or delivered on or before July 15 for real property — after such date, your right to
appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we
recommend that all correspondence be mailed with proof of mailing.
You will be notified of the date and time scheduled for your hearing. The County Board of
Equalization must mail a written decision to you within five business days following the date of the
decision. The County Board of Equalization must conclude hearings and render decisions by August
5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and
you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by
September 10, § 39-2-125(1)(e), C.R.S.
If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your
appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of
the following:
Board of Assessment Appeals District Court
1313 Sherman Street, Room 315 Contact the District Court in the County
Denver, CO 80203 where the property is located. See your
(303) 866-5880 local telephone book for the address and
www.dola.colorado.gov/baa telephone number.
Binding Arbitration
For a list of arbitrators, contact the County Commissioners at the address listed for the County Board
of Equalization.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document
falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed
on the next business day, § 39-1-120(3), C.R.S.
PETITION TO COUNTY BOARD OF EQUALIZATION
What is your estimate of the property's value as of June 30, 2018? (Your opinion of value in terms of a
specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.)
$..,210,000
What is the basis for your estimate of value or your reason for requesting a review? (Please attach
additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original
installed cost, appraisal, etc.)
The Assessor did not properly consider the Market, Cost and/or Income approach to value, or
aspects of the property.
[ ATTESTATION
I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein
and on any attachments hereto are true and complete.
/vim 303-347-1878 071.01O020
Signature Telephone Number Date
RobynD@StevensandAssoc.com
Email Address
' Attach letter of authorization signed by property owner.
15 -OPT -AR
PR 207-08/13
R5237408
' STEVENS &ASSOCIATES
SPECIALISTS IN: PROPERTY, SALES S USE TAX REDUCTIONS
10303 East Dry Creek Road, Suite 240, Englewood, Colorado 80112
July 15, 2020
Weld County Board of Equalization
1150 O Street, PO Box 758
Greeley, CO 80631
Dear County Board:
Please find enclosed our 2020 Real Property Tax Appeals for the following properties:
Owner of Record Name
Property Address
Parcel ID
Account/Schedule ID
LONGS PEAK EQUIPMENT
PROPERTIES LLC
4322 HWY 66
120726200023
R5237408
Please call Robyn to schedule the hearings at: (303) 347-1878. Any date works for
the hearings but if possible, please schedule after 9 A.M.
If you should have any questions regarding these appeals, please feel free to call our
office.
Sincerely,
Todd J. Stevens
President
TEVFNS , ASS CIATES
SPECIALISTS IN PROPERTY. SALES 6 USE TAX REDUCTIONS
Property Tax Consultant - Agency Agreement
Owner Address: 3780 E 15th St #102, Loveland, CO 80538
Property Address/Legal Description/Schedule #: See Attached Exhibit A
Consultant/Agent: Stevens & Associates Cost Reduction Specialists, Inc.
INVe EELL LLC, LONGS PEAK EQUIPMENT PROPERTIES LLC, MCKEE OFFICE SUITES, RX PLUS PROPERTIES
LLC, SPRING CREEK BUILDING D LLC, LAMB DAVID P, NANCY W, subsidiaries, parent companies and all affiliated
companies agree with Stevens & Associates Cost Reduction Specialists, Inc. that for the property tax/sales and use tax
assessment years 2019, 2020 and prior years, in Colorado as the property referred to above, that Stevens & Associates
Cost Reduction Specialists, Inc. is hereby engaged and authorized to act as agent and consultant before either the Board
of review as well as the State Tax Review Board or for any hearing pertinent to the property for the property tax/sales and
use tax assessment years 2019, 2020 and prior years. Please direct all correspondence and refunds to Stevens &
Associates Cost Reduction Specialists, Inc.
The undersigned further authorizes Stevens & Associates Cost Reduction Specialists, Inc. as agent of the undersigned, in
the name of the undersigned, to execute and cause to be filed on behalf of the undersigned, in the name of the undersigned,
any and all documents relating to an appeal of the said assessments, for the assessment years in question and prior years,
before either the Board of review as well as the State Tax Review Board or any hearings pertinent to the property.
Thus, done and executed on this 30 day of September 2018.
Agreed By:
EELL LLC, LONGS PEAK EQUIPMENT PROPERTIES LLC, MCKEE OFFICE SUITES, RX PLUS PROPERTIES LLC,
SPRING CREEK BUILDING D LLC, LAMB DAVID P, NANCY W
By:
Title: Manager & Member
Please direct all correspondence/refunds to:
Stevens & Associates / Inc.
10303 East Dry Creek Road, Ste 240
Englewood, Colorado 80112
NICOLE NOE
Notary Public
State of Colorado
Notary ID 4 20174039573
My Commission Expires 09-21-2021
(Notary column needs to be complete)
STATE OF Cl)I (waC) O
The foregoing instrument was acknowledged before me
This 3 3 day of tw-,
By: David Lamb
Witness my hand and official seal.
my commission expires: C1q 12-! 402(
Nick_ N tl'
Notary Public Note Signature
j a1
i
STEVENS &ASSOCIATES
SPECIALISTS IN PROPERTY. SALES & USE TAX REDUCTIONS
Exhibit A
Owner Name
Address
Assessor
Parcel ID
Account
R327117117040
RX PLUS PROPERTIES LLC
403 S Hwy 24
Chaffee
327117117040
EELL LLC
3780 E 15th St #102
Larimer
85084-11-102
R1617453
EELL LLC
4775 Larimer Pkwy 1
Larimer
85141-z2-001
R1652858
MCKEE OFFICE SUITES
2033 N Boise Ave
Larimer
85073-56-003
R1197037
SPRING CREEK BUILDING D LLC
2001 S Shields St D2
Larimer
97221-67-002
R1629740
LONGS PEAK EQUIPMENT
PROPERTIES LLC
4322 HWY 66
Weld
120726200023
R5237408
Lamb David P/Nancy W
500 Waterdance Dr
(Residence)
Summit
6500876
Lamb David P/Nancy W
1130 N County Road 21
(Ag land)
Larimer
9416206702
R1611616
Lamb David P/Nancy W
1101 N County Road 19
(Ag land & residence)
Larimer
9416000001
R0490687
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STEVENS &ASSOCIATES
SPECIALISTS IN: PROPERTY, SALES 6 USE TAX REDUCTIONS
July 15, 2020
Weld County Board of Equalization Office
1150O St
Greeley, CO 80631
RE: SB 11-119 - 2020 Real Property Tax Appeal
Dear County Board:
Enclosed you will find:
• 2017-2018 Income & Expense Reports
RECEIVED
JUL 2 o 2020
WELD COUNTY
COMMISSIONERS
Owner:
Address:
LONGS PEAK EQUIPMENT PROPERTIES LLC
Parcel: Account:
4322 HIGHWAY 66
120726200023
R5237408
This information is being submitted, satisfying the requirements of SENATE BILL 11-119.
Feel free to contact me with any questions or concerns.
Sincerely,
Joyce Lee
Accounting Manager
Direct (720) 500-1084
Main (303) 347-1878
Fax (303) 347-9242
Email JoyceL@stevensandassoc.com
Stevens & Associates Cost Reduction Specialists, Inc.
10303 E Dry Creek Rd, Suite 240
Englewood, CO 80112
T: (303) 347-18781F: (303) 347-9242
aoa3-a'c%S
"\SOI0Cc
4-
317 PM
01/27/18
Cash Basis
Longs Peak Equipment Properties, LLC
Profit & Loss
January through December 2017
Ordinary Income/Expense
Income
Oil and Gas Royalties
Other Income
Rent Income
Total Income
Expense
Insurance
Property Taxes
Utilities
Professional Fees
Repairs and Maintenance
Miscellaneous
Legal & Accounting
Interest Expense
Bank Service Charge
Total Expense
Net Ordinary Income
J Net Income
Jan - Dec 17
5,336 87
14,743 49
249,684 44
269,764 80
504 68
63,212 04
6,636 71
666 40
11,698 00
5,912 90
16,203 33
36,000 00
24 00
140,858 06
128,906 74
128,906 74
ciq,,o6"vi
bepX-CiA J 0 Ai
Page 1
.1238PM
02/04/20
Accrual Basis
Longs Peak Equipment Properties, LLC
Balance Sheet
As of December 31, 2018
ASSETS
Current Assets
Checking/Savings
Checking -Chase
Total Checking/Savings
Total Current Assets
Fixed Assets
Accumulated Amortization -Loan
Accumulated Depreciation -Bldg
Building
Deferred Casualty - Building
Loan Costs
Dec 31, 18
199,968 01
199,968 01
199,968 01
-3,617 01
-540,01854
1,574,466 59
-117,308 05
3,617 01
Total Fixed Assets 917 140 00
TOTAL ASSETS 1,117,108 01
LIABILITIES & EQUITY
Equity
Capital-Einhellig
Capital-Einhellig
Contributed Capital - Einhellig
Distributions-Einhellig
4,706 07
60,976 88
-4,961 83
Total Capital-Einhellig 60,721 12
Capital -Knutson
Capital -Knutson 34,121 03
Contributed Capital - Knutson 347,568 21
Distnbutions-Knutson -28,284 43
Total Capital -Knutson
Capital -Lamb
Capital -Lamb
Contributed Capital - Lamb
Distributions -Lamb
Total Capital -Lamb
Capital -Snider
Capital -Snider
Contributed Capital - Snider
Distributions -Snider
Total Capital -Snider
Net Income
Total Equity
TOTAL LIABILITIES & EQUITY
39,627 37
487,815 03
-39,696 73
4,706 31
60,976 88
-4,961 83
353,404 81
487,745 67
60,721 36
154,515 05
1,117,108 01
1,117,108 01
Page 1
'1
1239 PM
02/04/20
Accrual Basis
Longs Peak Equipment Properties, LLC
Profit & Loss
January through December 2018
Ordinary Income/Expense
Income
Other Income
Rent Income
Royalty Income -Oil & Gas
Severance Tax Refund
Jan - Dec 18
0 00
285,772 19
16,756 77
77 00
Total income 302,605 96
Expense
Amortization Expense 301 43
Depreciation Expense 29,253 33
Insurance Expense 4,585 00
Interest Expense 30,321 23
Legal & Accounting 1,145 00
Management Fees 7,500 00
Production Taxes 3,273 10
Property Taxes i 56,063 76
Utilities
UtdttiesOffset-90 33%
Utilities - Other
Total Utilities
Total Expense
Net Ordinary Income
Net Income
r
-32,527 87
48 175 93
15,648 06
148,090 91
154,515 05
154,515 05
Page 1
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Stevens o Associates, Inc.
10303 E Dry Creek Rd
Suite 24O
Englewood, CO Bola
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July 17, 2020
Petitioner:
LONGS PEAK EQUIPMENT
PROPERTIES LLC
3780 E 15TH ST STE 102
LOVELAND, CO 80538-8768
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
Agent (if applicable):
STEVENS & ASSOCIATES INC
10303 E DRY CREEK RD STE
240
ENGLEWOOD, CO 80112-1662
RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2020-2195, AS0106 Appeal 2008226271 Hearing 7/30/2020 1:30 PM
Account(s) Appealed:
R5237408
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of July 30, 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 17, 2020
Agent: Petitioner:
STEVENS & ASSOCIATES INC
10303 E DRY CREEK RD STE 240
ENGLEWOOD, CO 80112-1662
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
LONGS PEAK EQUIPMENT
PROPERTIES LLC
3780 E 15TH ST STE 102
LOVELAND, CO 80538-8768
RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2020-2195, AS0106 Appeal 2008226271 Hearing 7/30/2020 1:30 PM
Account(s) Appealed:
R5237408
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of July 30, 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
July 30, 2020
Petitioner:
LONGS PEAK EQUIPMENT PROPERTIES LLC
3780 E 15TH ST STE 102
LOVELAND, CO 80538-8768
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):
STEVENS & ASSOCIATES INC
10303 E DRY CREEK RD STE 240
ENGLEWOOD, CO 80112-1662
RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2020-2195 Appeal 2008226271 Hearing 7/30/2020 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
R5237408 Adjust - Denied in Part
$2,837,637 $2,475,000
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
July 30, 2020
Agent:
STEVENS & ASSOCIATES INC
10303 E DRY CREEK RD STE 240
ENGLEWOOD, CO 80112-1662
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
LONGS PEAK EQUIPMENT PROPERTIES
LLC
3780 E 15TH ST STE 102
LOVELAND, CO 80538-8768
RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2020-2195 Appeal 2008226271 Hearing 7/30/2020 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
R5237408 Adjust - Denied in Part
$2,837,637 $2,475,000
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
July 30, 2020
Petitioner:
LONGS PEAK EQUIPMENT PROPERTIES LLC
3780 E 15TH ST STE 102
LOVELAND, CO 80538-8768
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):
STEVENS & ASSOCIATES INC
10303 E DRY CREEK RD STE 240
ENGLEWOOD, CO 80112-1662
RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2020-2195 Appeal 2008226271 Hearing 7/30/2020 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
R5237408 Adjust - Denied in Part
$2,837,637 $2,475,000
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
July 30, 2020
Agent:
STEVENS & ASSOCIATES INC
10303 E DRY CREEK RD STE 240
ENGLEWOOD, CO 80112-1662
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
LONGS PEAK EQUIPMENT PROPERTIES
LLC
3780 E 15TH ST STE 102
LOVELAND, CO 80538-8768
RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2020-2195 Appeal 2008226271 Hearing 7/30/2020 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
R5237408 Adjust - Denied in Part
$2,837,637 $2,475,000
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
Hello