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HomeMy WebLinkAbout20202200.tiffCOUNTY BOARD OF EQUALIZATION WELD COUNTY Single County Schedule Number R0219987 STIPULATION (As To Tax Year 2020 Actual Value) RE PETITION OF : NAME: AMALGAMATED SUGAR CO ADDRESS: 25 Walnut St Windsor, CO Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2020 valuation of the subject property, and jointly move the Board of Equalization to enter its order based on this Stipulation. Petitioner (s) and Assessor agree and stipulate as follows: 1. The property subject to this Stipulation is described as: WIN 23514-A PT NE4 21 6 67 (UNIVERSAL FOREST PRODUCTS ANNEX) COM NE COR SEC SOD09'W 961.02' TO C/L MAIN TRACK COLO & SOUTHERN RR CO N70D56'W 1787.60' TO E LN TOWN OF WINDSOR 2ND 2. The subject property is classified as Commercial property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2020 : Total $1,474,139.00 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year 2020 actual value for the subject property: Total $1,425,744.00 5. The valuation, as established above, shall be binding only with respect to tax year 2020 . 6. Brief narrative as to why the reduction was made: After a review of the 3 approaches to value an adjustment was determined. 7. Both parties agree that: The hearing scheduled before the Board of Equalization on 7/30/2020 at 1:30 be vacated. nA hearing has not yet been scheduled before the Board of Equalization. 1 aoao- as oa ASotoG' DATED this 22 day of July , 2020 . Nei/ wo/fe Neil Wolfe .),j33 23, ._0212 09:54 PD':. Petitioner(s) or Agent or Attorney Address: 20830 N Tatum Blvd., Ste. 390 Phoenix, AZ 85050 Telephone: 602-315-4355 Docket Number R0219987 Stip-1.Frm (Assistant) County Attorney for Respondent, Weld County Board of Commissioners Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 Telephone:(970) 336-7235 Chief Deputy County Assessor Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 400-3650 2 R0219987 AMALGAMATED SUGAR CO Final Audit Report 2020-07-23 Created: 2020-07-22 By: SUE GUNDRY (sgundry@co.weld.co.us) Status: Signed Transaction ID: CBJCHBCAABAAzp9srBIJ4prp7oiojozD5yEgBI6Rbl2P "R0219987 AMALGAMATED SUGAR CO" History 'it Document created by SUE GUNDRY (sgundry@co.weld.co.us) 2020-07-22 - 8:34:53 PM GMT- IP address: 204.133.39.9 Document emailed to SUE GUNDRY (sgundry@co.weld.co.us) for approval 2020-07-22 - 8:34:55 PM GMT r Document approved by SUE GUNDRY (sgundry@co.weld.co.us) Approval Date: 2020-07-22 - 8:38:56 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Wade Melies (wmelies@weldgov.com) for approval 2020-07-22 - 8:38:58 PM GMT Email viewed by Wade Melies (wmelies@weldgov.com) 2020-07-22 - 8:40:23 PM GMT- IP address: 204.133.39.9 Document approved by Wade Melies (wmelies@weldgov.com) Approval Date: 2020-07-22 - 8:41:29 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Jason Marini (appeals@weldgov.com) for signature 2020-D7-22 - 8:41:31 PM GMT t ) Email viewed by Jason Marini (appeals@weldgov.com) 2020-07-22 - 11:07:20 PM GMT- IP address: 204.133.39.9 Document e -signed by Jason Marini (appeals@weldgov.com) Signature Date: 2020-07-22 - 11:08:17 PM GMT - Time Source: server- IP address: 204.133.39.9 Document emailed to Neil Wolfe (nwolfe@dmainc.com) for signature 2020-07-22 - 11:08:19 PM GMT `) Email viewed by Neil Wolfe (nwolfe@dmainc.com) 2020-07-23 - 5:29:30 AM GMT- IP address: 45.41.142.143 Adobe Sign Document e -signed by Neil Wolfe (nwolfe@dmainc.com) Signature Date: 2020-07-23 - 4:54:33 PM GMT - Time Source: server- IP address: 65.140.227.140 Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature 2020-07-23 - 4:54:34 PM GMT Email viewed by Karin McDougal (weld-cboe@weldgov.com) 2020-07-23 - 8:37:35 PM GMT- IP address: 204.133.39.9 C,, Document e -signed by Karin McDougal (weld-cboe@weldgov.com) Signature Date: 2020-07-23 - 8:37:56 PM GMT - Time Source: server- IP address: 204.133.39.9 Signed document emailed to Karin McDougal (weld-cboe@weldgov.com), Neil Wolfe (nwolfe@dmainc.com), canaya@weldgov.com, Jason Marini (appeals@weldgov.com), and 2 more 2020-07-23 - 8:37:56 PM GMT Adobe Sign NOTICE OF DETERMINATION Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 R0219987 RECEIVED 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 TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION 2020 0420 w z w.. a!' O cc a. AMALGAMATED SUGAR CO 1951 S SATURN WAY STE 100 BOISE, ID 83709-2924 COMMERCIAL PROPERTY CLASSIFICATION WIN 23514-A PT NE4 21 6 67 (UNIVERSAL FOREST PRODUCTS ANNEX) COM NE COR SEC SO D09'W 961.02' TO C/L MAIN TRACK COLO & S OUTHERN RR CO N70D56'W 1787.60' TO E LN TOWN OF WINDSOR 2ND FILING S01 D37'W 115. 3' TO TRUE POB S70D56'E 451.44' S19D07'W 25 WALNUT ST WINDSOR ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW 1,474,139 1,474,139 TOTAL 1,474,139 1,474,139 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 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. 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): DUCHARME MCMILLEN & ASSOC INC 20830 NORTH TATUM BLVD SUITE 390 PHOENIX, AZ 85050 15-DPT-AR PR 207-08/13 R0219987 2020-2200 A5O(oco APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 27th through August 3ra at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: www.co.weld.co.us/appsl/cboe/ To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. if you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.aov/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, § 39-1-920(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.) $ 400,000 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.) Cost approach indicates the current assessment is excessive. Would like to discuss obsolescence, different cost components and double taxation issues with the assessor. In addition, the land is inequitably assessed rnmparert to cimil2r pmpertiec in_the area ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any ats reto are true and complete. 480-419-2556, ext.2515 7/10/2020 Signature nwolfe@dmainc.com Telephone Number Date Email Address ' Attach letter of authorization signed by property owner. 15 -OPT -AR PR 207-08/13 R0219987 AN EXTENSION OF YOUR TAX DEPARTMENT Via Certified Mail Tracking #7019 1120 0000 3296 1062 Return Receipt July 10, 2020 Weld County Board of Equalization 1150 O Street, Greeley, CO 80631 RE: Amalgamated Sugar Company Llc 25 Walnut St, Windsor, CO Account: 80219987 To Whom It May Concern: DuCharme, McMillen & Associates, Inc. is the duly authorized representative for the above referenced taxpayer. We would like to appeal the Assessor's decision to the County Board of Equalization for the above referenced property. Enclosed is the completed petition form, signed Letter of Agency form and supporting document. The 2020 real estate assessment is $1,474,139. Cost approach indicates the current assessment is excessive. In addition, the subject land is inequitably assessed compared to similar properties in the area, please see below: R1497686 9.41 ac- $888,972 or $2.17 psf. R1583286 3.36 ac- $386,395 or $2.64 psf. In the end, we would like to request a value of $400,000 for this property. We would like to kindly request the hearing be scheduled on July 27, 28 or August 3. Please ensure that all Notices and other correspondence related to this appeal be directed to me. If you have any questions, please feel free to contact me at nwolfe@dmainc.com, or 480-419-2556, extension 2515. Sincerely, Neil Wolfe Senior Tax Manager Enclosures DMA - DUCHARME, MCMILLEN & ASSOCIATES, INC. I DMAINC.COM 20830 N. Tatum Blvd., Suite 390 I Phoenix, AZ 85050 1480-419-2556 I Fax: 480-419-2597 PROPERTY TAX LETTER OF AGENCY Date: /eO /O0 This authorizes: Agent's Name Business Address Telephone No. DuCharme, McMillen & Associates, Inc. 20830 North Tatum Boulevard, Suite #390, Phoenix, AZ 85050 (480) 419-2556 Fax No. (480) 419-2597 to represent the undersigned in all matters of property tax assessments before any governmental assessing officials or any other authority having jurisdiction regarding the assessments levied on the following described property in Weld County, Colorado: Amalgamated Sugar Company 25 Walnut St, Windsor, CO Account: R0219987 This authorization is specific to the following tax year(s): 2019p20 and 2020p21 gioAt'S' • (Typed Signature) (Corporate Title) (Company) NIN III ann i i II 7019 1120 0000 3296 1062 DuCharme, McMillen & Associates, Inc. 20830 N. Tatum Blvd. I Suite 390 I Phoenix, AZ 85050 Weld County Board of Equalization 1150 O Street, Greeley, CO 80631 hllll"I' I?s'II;iIM i?9lii(?i? 1II- I?IlE`�{???if W quadient FIRST-CLASS MAIL $007.052' P 85050 a- 07/10/2020 043M30210822 D July 17, 2020 Petitioner: AMALGAMATED SUGAR CO 1951 S SATURN WAY STE 100 BOISE, ID 83709-2924 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): DUCHARME MCMILLEN & ASSOC INC 20830 NORTH TATUM BLVD SUITE 390 PHOENIX, AZ 85050 RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2020-2200, AS0106 Appeal 2008226281 Hearing 7/30/2020 1:30 PM Account(s) Appealed: R0219987 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: DUCHARME MCMILLEN & ASSOC INC 20830 NORTH TATUM BLVD SUITE 390 PHOENIX, AZ 85050 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 AMALGAMATED SUGAR CO 1951 S SATURN WAY STE 100 BOISE, ID 83709-2924 RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2020-2200, AS0106 Appeal 2008226281 Hearing 7/30/2020 1:30 PM Account(s) Appealed: R0219987 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 August 3, 2020 Petitioner: AMALGAMATED SUGAR CO 1951 S SATURN WAY STE 100 BOISE, ID 83709-2924 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): DUCHARME MCMILLEN & ASSOC INC 20830 NORTH TATUM BLVD SUITE 390 PHOENIX, AZ 85050 RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2020-2200 Appeal 2008226281 Hearing Dear Petitioner: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. §39-8-101 et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2020. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R0219987 Stipulated - Approved Stipulated Value $1,474,139 $1,425,744 A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30) days of the date the denial is mailed to you. You must select only one of the following three (3) options for appeal: 1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court. All appeals to the Board of Assessment Appeals filed after August 10, 2020, MUST comply with the following provisions of C.R.S. §39-8-107(5): (5)(a)(I) On and after August 10, 2020, in addition to any other requirements under law, any petitioner appealing either a valuation of rent -producing commercial real property to the Board of Assessment Appeals pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall provide to the County Board of Equalization or to the Board of County Commissioners of the County in the case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable: (A) Actual annual rental income for two full years including the base year for the relevant property tax year; (B) Tenant reimbursements for two full years including the base year for the relevant property tax year; (C) Itemized expenses for two full years including the base year for the relevant property tax year; and (D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year. (II) The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within ninety days after the appeal has been filed with the Board of Assessment Appeals. (b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's request, the following information: (A) All of the underlying data used by the county in calculating the value of the subject property that is being appealed, including the capitalization rate for such property; and (B) The names of any commercially available and copyrighted publications used in calculating the value of the subject property. (II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the County Attorney and shall be accompanied by a certification that the County Assessor or the County Board of Equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer. Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to you The address and telephone number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number: (303) 864-7710 Email: baa@state.co.us Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent must pay a fee of $101.25 per appeal. OR 2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the District Court of the county wherein your property is located: in this case that is Weld County District Court. A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado appellate review and C.R.S. §24-4-106(9), govern the process. OR 3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is final and you have no further right to appeal your current valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following: a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue arbitration. You and the Board of Equalization will select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located (i.e. Weld) will select the arbitrator. b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the property. The arbitrator also has the authority to administer oaths, and determine all questions of law and fact presented to him. The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by registered mail within ten (10) days of the arbitration hearing. c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of Equalization. In the case of residential real property, the fess may not exceed $150.00 per case. For cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you and Board of Equalization, but are paid by the parties as ordered by the arbitrator. If you have questions concerning the above information, please call me at (970) 400-4226. Very truly yours, BOARD OF EQUALIZATION Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor August 3, 2020 Agent: DUCHARME MCMILLEN & ASSOC INC 20830 NORTH TATUM BLVD SUITE 390 PHOENIX, AZ 85050 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 AMALGAMATED SUGAR CO 1951 S SATURN WAY STE 100 BOISE, ID 83709-2924 RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2020-2200 Appeal 2008226281 Hearing Dear Petitioner: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. §39-8-101et 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 R0219987 Stipulated - Approved Stipulated Value $1,474,139 $1,425,744 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 Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor Chloe Rempel From: Sent: To: Subject: Brenda, Chloe Rempel Thursday, August 13, 2020 4:55 PM Brenda Dones; Karin McDougal CBOE Decision Letters The Print Shop notified us yesterday afternoon that they accidentally left two (2) CBOE decision letters on one of their scanners instead of mailing them. The letters were for Account Nos. R0018288 and R0219987, which are both Amalgamated Sugar Company, represented by Ducharme, McMillen, and Associates, Inc. The petitioner letters were mailed within the statutory timeframe, but the agent letters were just re -postmarked with yesterday's date and mailed. Very luckily, both accounts were stipulated, so hopefully this doesn't largely affect us down the road, but please let me know if you need anything further from me. I will add the Print Shop's email and the updated postmark to the file. Sincere regards, Chloe A. Rempel Deputy Clerk to the Board Supervisor Clerk to the Board's Office Weld County 1150 O Street Greeley, CO 80631 Tel: (970) 400-4213 Email: crempel@weldgov.com Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. 1 Chloe Rempel From: Sent: To: Cc: Subject: Attachments: Tasia Carmichael Wednesday, August 12, 2020 3:26 PM Chloe Rempel Esther Gesick re -postmarked BOE letter for Ducharme McMillen & Assoc 0859_001.pdf The BOE letter postmarked August 5, 2020 for Ducharme McMillen & Assoc was left on our scanner and not mailed on the 5th. This letter contained multiple letters for the agent. I have re -postmarked this letter for today, August 12, 2020. Attached the new scan of the letter. Please use this email as my statement of explanation for the file, if necessary. I apologize for any inconvenience. Tasia Carmichael Weld County Print Shop 1500 2nd Street Greeley Colorado 80631 (970) 400-2051 Fax (970) 304-6539 tcarmichael@co.weld.co.us Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. From: W.C.Print & Supply <PNS005-C8285@c0.weld.co.us> Sent: Wednesday, August 12, 2020 2:43 PM To: Tasia Carmichael <tcarmichael@weldgov.com> Subject: Attached Image 1 CLERK TO THE BOARD 1150 O STREET PO BOX 758 GREELEY CO 80632-0758 Agent: DUCHARME MCMILLEN & ASSOC INC 20830 NORTH TATUM BLVD SUITE 390 PHOENIX, AZ 85050 Petitions U.S. POSTAGE>> PITNEY BOWES ZIP Bo6:31 $ 000.65° 02 4Y9 0000335769AUG 05 2020 U.S. POSTAGE* PITNEY BOWES ZIP 60631Vi $ 000 00° 02 4 0000335769 AUG 12 2020 Hello