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S �i86�1 r GO r 'Y Weld County Board of Equalization Dockets: 2020-2202 through 2020-2255, 2020-2257, 2020-2259, 2020-2332 Accounts: R0028093 + 77 accounts (see Attachment B) Date: August 3, 2020 Time: 1:30 p.m. Brenda Dones Weld County Assessor go@d -aaoa s �aae - aa55 aoa° - as s effi aoao- aas9 c330 V33a / "nom O , o co Subject Property The subject properties are 78 commercial/industrial properties located throughout Weld County The accounts, ownership and property addresses are listed in Attachment B Reason for the Appeal The appeal states that the Assessor failed to revalue the listed properties for tax year 2020 due to their decrease in value as a result of the detrimental act of nature of the,COVID 19 pandemic Overview of Property Taxation The actual value of such property shall be that value determined by appropriate consideration of the cost approach,the market approach and the income approach to appraisal § 39-1-103 (5)(a), C R S The actual value is established as of the appraisal date For the 2019 reappraisal year and the 2020 intervening year, the appraisal date is June 30th, 2018 The economic data used is from January 1, 2017 to June 30, 2018 The value on June 30th is also described as the 'level of value' For the purposes of this article , "level of value" means the actual value of taxable real property as ascertained by the applicable factors enumerated in section 39-1-103(5) for the one -and -one- half -year period immediately prior to July 1 immediately preceding the assessment date § 39-1-104 (10 2)(d), C R S The assessment date is January 1 of every year § 39-1-105, C R S The assessment date for the 2019 reappraisal year was January 1, 2019 The assessment date for the 2020 intervening year is January 1, 2020 The actual value is the same for each year unless there has been a change to the property that is listed as an unusual condition The provisions of subsection (10 2) of this section are not intended to prevent the assessor from taking into account, in determining the actual value for the years which intervene between changes in the level of value, any unusual conditions in or related to any real property which would result in an increase or decrease in actual value An unusual condition is limited to the installation of an on -site improvement the addition to or remodeling of a structure, a change of use of the land, any new regulations restricting or increasing the use of the land, any detrimental acts of nature, and any damage due to accident, vandalism, fire, or explosion When taking into account such unusual conditions the assessor must relate such changes to the level of value as if the conditions had existed at the time § 39-1-104(11)(b)(I), C R S 2 If an unusual condition exists on January 1, 2020, then the property is revalued for the intervening year taking into consideration the unusual condition and using the economics as were in existence on June 30', 2018. For the 2019 reappraisal and 2020 intervening year: 1/1/2017 6/30/2018 Appraisal date Economic conditions 1/1/2019 Assessment date (base year) Physical conditions 1/1/2020 Assessment date (intervening year) Physical conditions from unusual conditions Relevant Dates Related to the Pandemic All relevant dates occurred after the assessment date of January 1, 2020. World Health Organization: 1/21/2020 — First reported case of COVID-19 in the USA Centers for Disease Control: 1/31/2020 — CDC declares COVID-19 a public health emergency State of Colorado: 3/11/2020 - State Declaration of Disaster Emergency Weld County: 3/18/2020 — County Declaration of Disaster Emergency Guidance from the Division of Property Taxation The Assessor Reference Library (ARL) published by the Colorado Division of Property Taxation is binding on Assessors. ARL 2, page 2.6, states in part: 'Property is assessed according to its taxable status, use, and condition on the assessment date.' The Colorado Division of Property Taxation provided guidance on the timing of an unusual condition on May 13, 2020. The memo is attached as Attachment A. In summary, the Division confirmed that an unusual condition must have existed on January 1 for an intervening year value to be adjusted. 3 Conclusion As required by law, the Assessor's office correctly valued the properties using the cost, market and income approaches to value and established a fair value as of the appraisal date of June 30, 2018 The Assessor's office appropriately reviewed the properties on the assessment date of January 1, 2020 Any indication of the pandemic in Weld County occurred after the January 1, 2020, assessment date and therefore cannot be considered in the intervening year valuation Any documented impact of the COVID-19 pandemic on property values will be taken into consideration for the 2021 reappraisal using the appraisal date of June 30th, 2020, and the assessment date of January 1st, 2021 4 Attachment A COLORADO Department of Local Affairs Owtston of Properly Taxation MEMORANDUM To: County Assessors anc Other interested parties From: Date: Re: JoAnn Groff Property Tax Administrator - May 13, 2020 Application of Unusual Condition Statute for Current Year Assessments The Division has received several inquiries recently regarding application of § 39-1-1041 t l)(b)(1), C.R.S. — the unusual condition statute — to the current economic situation. The request is that the 2020 intervening year values be adjusted because of the existence of an unusual condition as defined in statute. The Division's position on this question is that the assessment date statute. §39-1-105, C.R.S. controls. For an intervening year value to be adjusted because of the existence of an unusual condition, that unusual condition must have existed on January The only reason that a property's assessment can be adjusted for events occurring after the January 1" date is when real property is destroyed or demolished, § 39-5-117, C.R.S. If you have further questions regarding this issue please contact Curt Settle at curt.scttle@,a,statc.co.us or 303-864-7791. Governor Jared 5, Polis I Rick M. Garcia, Executive Director I JoAnn Groff, Property Tax Administrator 1313 Sherman St, Room 419, Decwer, CO 80703 P 303.864.7777 F 303.364.7799 www.dola.colcxado.gov 5trengthenfny Coior ado Communities 5 Attachment B ACCOUNTNO -DOCKET# NOD Value' NAME BUSINESSNAME PROPERTY ADDRESS CITY R0028093 2020 2202 $ 6,021,549 NVW LLC R0029690 2020-2203 I $ 8,516,830 H R0037790 2020-2204 i $ 775,200 RAW PROPERTY LLC MOUNTAIN STATES ROSEN LLC NUGGET INTERNATIONAL - LAMBSKIN PLANT 2625 35TH AVE GREELEY DIESEL SERVICE & SUPPLY 801 BASELINE PL GREELEY BRIGHTON R6295386 2020-2204 $ 240,608 DIESEL SERVICE 873 BASELINE PL BRIGHTON PROPERTY II LLC s - R6295886 2020-2204 I $ 1,120,000 736 BASELINE LLC R6296086 2020-2204 i DIESEL SERVICE $ 1,120,000 PROPERTY LLC H R6296586 2020-2204 $ 707,578 I DIESEL SERVICE 729 BASELINE PL BRIGHTON PROPERTY LLC 736 BASELINE PL BRIGHTON 705 N 9TH AVE BRIGHTON R6296686 2020-2204 $ 768,240 DIESEL SERVICE PROPERTY LLC R6784865 2020-2204 $ 1,941,362 i RAW PROPERTY LLC R6778342 ! 2020-2205 $ 6,425,912 I R0057293 2020-2206 { $ 1,229,786 WESTLAKE VILLAGE LLC T L R0057393 2020-2206 $ 1,102,929 WESTLAKE VILLAGE LLC r - - - R0057693 12020-2206 I $ 815,544 , WESTLAKE VILLAGE LLC CRESTONE PEAK RESOURCE HOLDINGS LLC L -_ FRONTAGE RD 2108 35TH AVE GREELEY DIESEL SERVICE & SUPPLY 755 N 9TH AVE BRIGHTON DIESEL SERVICE & SUPPLY 625 BASELINE RD BRIGHTON R0057793 R8951925 I R8951926 R8951927 R0057790 R0927786 R8947574 2020-2206 I $ 1,955,343 I WESTLAKE VILLAGE II LLC 10188E INTERSTATE 25 FIRESTONE WESTLAKE WINE & SPIRITS 2024 35TH AVE GREELEY EJ TANNING / FOSTER CHIROPACTIC/ HEARING 2018 35TH AVE REHAB GREELEY BlueMug/ Wildnwooly/ 2030 35TH AVE GREELEY Hearnes / Hunan 2020-2206 $ 16,934,443 WESTLAKE VILLAGE LLC 2100 35TH AVE GREELEY 2020-2206 , $ 517,892 WESTLAKE VILLAGE LLC ni 2020-2206 I $ 2,458,629 WESTLAKE VILLAGE LLC 2100 35TH AVE BROWN BUSINESS 2020-2207 I $ 3,276,300 PROPERTIES LLC j 600 OAK AVE 2020-2207 $ 2020-2207 R8956090 2020-2207 , $ R0174589 2020-2208 $ R0258095 R0269195 288,000 BROWN BUSINESS i 600 OAK AVE PROPERTIES LLC BROWN BUSINESS 1,812,773 PROPERTIES LLC 2;320,965 1,482,480 2020-2209 i $ 3,900,000 BROWN BUSINESS PROPERTIES LLC C & K INVESTMENT PROPERTIES LLC WHITE PEAKS PROPERTY II LLC I -- ROCKY MOUNTAIN PROPELLER INC EATON EATON T 450 E COLLINS ST EATON 550E COLLINS ST EATON 2865 AIRPORT DR ERIE AIM PROCESSING 4226 COUNTY ROAD 22 WELD 3901 GODDING HOLLOW 2020-2210 $ 3,688,176 EJ HOLDINGS INC PKWY FREDERICK I NORLARCO CREDIT R0269887 2020-2211 El $ 571,590 UNION Public Service Credit Union 422 MAIN ST WINDSOR FIRST NATIONAL BANK OF , FIRST NATIONAL BANK OF 100 JOHNSTOWN R0276895 2020-2212 I $ 922,080 JOHNSTOWN JOHNSTOWN JOHNSTOWN CENTER DR R0585001 2020-2213 $ 1,127,857 UNION COLONY BANK 1505 MAIN ST I WINDSOR EXIR1194796 2020-2214 r $ 1,793,683 LLC T LTP INVESTMENTS 113 N 6TH AVE GREELEY I FORT R1396102 2020-2215 $ 1,500,000 MARSID LAND LLC ACE HARDWARE 201 5 ROLLIE AVE LUPTON R1882386 2020-2216 , $ 1,665,458 GARRETSON FAMILY I GARRETSON'S SPORT 3817 W 10TH ST , GREELEY i _ 1- PARTNERSHIP LLLP CENTER 6 " r. °ACCOUNTNO, New, - ;�s_ ); v 3 'DOCKET# -' , k,' P ayy - _ ›'' , 5 ,l NOD Value;� „ , r - '01, �' ! Y ` a .-NAME- . E " „ � "`a'.1+r �'i , � eti(�ry t .:BUSI,NESSNANIE' �''''s ; '' ' . .k `�•�z � � PROPERTY �� , e-- � ADDRESS- � ,. �� ' ? 0 'i}� CITY ��° R2129486 2020-2217 $ FAMILY DOLLAR/ 1,731,828 JAGADAR LLC AARONS/HUMAN BEAN R2291686 2020-2218 $ 2,415,100 UNION COLONY BANK FIRST NATIONAL BANK R2295086 2020-2219 $ 530,750 2528 W 16TH STREET LLC R2806604 2020-2220 i $ 1,283,840 MJ 3106 LLC 1 2626 W 10TH ST GREELEY 1701 23RD AVE GREELEY 2528 W 16TH ST GREELEY I GREELEY 4657 W 20TH ST GREELEY r Designing Beauty Academy 4625 20TH ST R5270408 2020-2220 L-$ R270508 2020-2220 I $ 934,830 ; MJ 3106 LLC r 455,770 I MJ 3106 LLC R3252904 2020-2221 I $ 2,402,935 ' BANZHAF SCOTT T ACE HARDWARE 4657 W 20TH ST GREELEY 8258 COLORADO BLVD FIRESTONE iR3253204 2020-2222 $ 2,691,784 ADAMS BANK TRUST ADAMS BANK AND TRUST 8308 COLORADO BLVD i FIRESTONE 1,404,608 BOULDER MARINE INC 5792 IDEAL DR I FREDERICK 'r 1,190,000 PAR 4 PROPERTIES LLC VS MOLDING _ L180 MILLER DR I DACONO R3557205 2020-2223 J $ R3725605 2020-2224 r $ WILLCO VELOPMENT R3908505 2020-2225 $ 4,070,000 i DELLLP HAMPTON INN HOTEL 2350 29TH ST GREELEY Starbucks/Cricket/Max cks/Cricket/M a x R4510706 2020-2226 $ 3,653,326 MLS PROPERTIES LLC I Muscle/Cafe Mexicali/Jimmy 4629 CENTERPLACE DR I GREELEY IJohns R4596707 2020-2227 $ 326,230 T RC 4689 LLC 1 4 4689 W 20TH ST GREELEY __I 4,R4596807 2020-2227 $ 223,210 RC 4689 LLC 4689 W 20TH ST I GREELEY R4699107 2020-2228 T $ 6,423,570 RITCHIE BROS PROPERTIES INC r i R4738686 2020-2229 I $ 2,386,563 I BOULDER SCIENTIFIC CO R4793707 2020-2230 I $ 1,887,540 EARLY EDUCATION ENTERPRISES LLC RITCHIE BROS 4444 RITCHIE DR I MEAD 498 3RD ST MEAD CHILDRENS WORKSHOP 6700 W 29TH STREET RD , GREELEY I R5577286 2020-2231 I $ 1,322,590 HIGHWAY 119 LLC NC TOM FENCE & SUPPLY 3031 HIGHWAY 119 WELD i ROLINDA COLORADO CO I ,- R5721186 2020-2232 i $ 1,069,265 I FIREBAUGH PRECAST 5294 COUNTY ROAD 12 WELD LTD R5722686 2020-2233 ; $ 1,035,000 I RIGGS & DICKEN I TRENWA, INC 5424 COUNTY ROAD 12 WELD PROPERTIES LLC i R6783065 R6784078 R6786738 2020-2234 I $ '6,225,001 WILLCO VIII Candlewood Suites DEVELOPMENT LLLP 2020-2235 I $ 2,422,662 FERROUS DEVELOPMENT t - -I LLC - - -- - COBBLESTONE INN AND 2020-2236 1 $ 1,935,000 KERSEY HOTEL LLC 309 HILL ST LSUITES - 3530 W 29TH ST GREELEY 3770 PURITAN WAY FREDERICK KERSEY R7046298 2020-2237 I $ 1,234,260 CODE 3 ASSOCIATES INC 1530 SKYWAY DR I WELD -T- r-- R7450798 2020-2238 96,000 LIBERTY AVIATION LLC ; WELD R7512499 2020-2239 $ 3,000,000 MLS PROPERTIES LLC BLDG) PEAKVIEW POINTE (OFFICE 5754 W 11TH ST ~GREELEY I TEXAS ROADHOUSE R7518799 j 2020-2240 , $ 1,305,480 TEXAS ROADHOUSE 2451 W 28TH ST I GREELEY I HOLDINGS LLC + i R7536099 2020-2241 I $ 2,224,420 BFI MEDICAL WASTE INC 5355 COLORADO BLVD ; DACONO FRONT RANGE TOOLING & R7733799 2020-2242 I $ 2,652,000 PHI ENTERPRISES LLC 7700 MILLER DR I FREDERICK _ I _ MOLDING, INC _ L R7733899 2020-2243 I $ 2,308,800 CAPITOL 3109 LLC 7600 MILLER CT IL_FREDERICK I L CARBON ELEMENT SPE LR8122499 2020-2244 I $ 1,581,428 LLC 1011 CARBON CT I ERIE - R8440800 T y 2020-2245 I $ 2,232,000 FEI ENERGY FUND LLC 920 54TH AVE i GREELEY (25Y) R8574200 2020-2246 I $ 1,975,785 I GUIDA LLC 7200 MILLER PL I FREDERICK 1 J 7 I - MARK YOUNG CONSTRUCTION INCORPORATED ACCOUNTNO -'-DOCKET# NOD Value'-• yr NAME - ' BUSINESSNAME _ PROPERTY- - ADDRESS' CITY - - R8921500 2020-2247 $ 2,324,133 NAN MADEIRA STUART 1456 SKYWAY DR WELD TRUST ` WIDE OPEN REAL ESTATE -1 R8928300 12020-2248 $ 2.918,729 j LLC HARLEY DAVIDSON I 3761 MONARCH ST FREDERICK I L R8928400 12020-2248 $ 329,664 ' WIDE OPEN REAL ESTATELLC 3751 MONARCH ST FREDERICK R8945705 12020-2249 , $ 2,749,289 j WEAVER 880 LLC PROS CLOSET 1460 VISTA VIEW DR LONGMONT r L3200 VILLAGE VISTA R8946678 2020-2250 I $ 234,045 DRIVE LLC 3200 VILLAGE VISTA DR ERIE 7 SILVER COIN r R8947282 2020-2251 $ 2,916,900 4-409 CORIOLIS WAY FREDERICK �_ 1 INVESTMENTS E---- CRESTONE PEAK R8949102 12020-2252 I $ 2,040,993 RESOURCE HOLDINGS LLC 2797 COUNTY ROAD 6 WELD R8953237 I 2020-2253 $ 6,391,177 GEP INVESTMENTS INC 13525 COUNTY ROAD 8 FORT LUPTON I R4597007 12020-2254 $ 870,230 MJ3106 LLC Hart Financial / Allied Home 4689 W 20TH ST GREELEY Mortgage R8965193 2020-2254 $ 233,918 MJ3106 LLC 4689 W 20TH ST GREELEY FR8962589 2020-2255 $ 4665 20TH ST GREELEY 606,199 I MP 4665 LLC — — — — R4201806 f 2020-2257 $ 6,197,113 GEP INVESTMENTS INC TRANSWEST TRUCKS RD FREDERICK 7750 E I-25 FRONTAGE I — — L - { — — 7 R6784814 12020-2257 $ 5,774,518 GEP INVESTMENTS INC 4001 COMMERCE CT FREDERICK — r ASHTON GREELEY I R7083598 12020-2259 $ 6,314,357 7251 W 4TH ST GREELEY — — PROPERTY LLC -+- — R5251408 12020-2332 $ 309,570 UYEMURA ANA 4689 W 20TH ST GREELEY / Law Offices of jiaunntes P Bick, Jr. PC 18040 Edison Ave. St. Louis, MO 63005 636-733-5493 Direct 636-733-2210 Fax jbickjr@jscco.com James P. Bick, Jr. Admitted in MO, IL and CO July 13, 2020 Weld County Board of Equalization P.O. Box 758 Greeley, CO 80631 PETITIONS TO THE BOE 78 Appeals Dear Board: 28 Huntleigh Woods St. Louis MO 63131 314-368-5732 jbickjr@gmail.com RECEIVED JUL 2 0 2020 WELD COUNTY COMMISSIONERS On behalf of each of the Weld County property owners listed on Attachment A and their agent please accept this letter as property owners' appeals to the Weld County Board of Equalization for the 2020 tax year. Attachment A sets forth each of my clients' names, Parcel IDs, Alternate IDs and Parcel Legal Addresses. The basis of each owner's appeal is as follows: Each listed taxpayer protests and objects to the failure of the assessor to revalue their properties and decrease the assessed value of the referenced properties for tax year 2020 due to their decrease in value as a result of the detrimental act of nature of the COVID 19 pandemic which has resulted in, among other detriments to the property, County, State and federal regulations and executive orders issued which severely limit taxpayers' and others' access and use of the property, which revaluation of the property the assessor is required to perform in accordance with Colorado Rev. Stat. section 39 -1 — 104 (11) (b)(I). 1 2020-2207 ASOlOCo My clients' estimate of the values of their properties taking into account the unusual conditions they are subjected to is set forth in the far right column of Attachment A. Please contact me for available dates for the hearing on these appeals for which I request a one hour time slot for all 78 appeals. Enclosures 2 Sincerely, Jam - ' . Bick, Jr. CO ' ar 54697 ACCOUNTNO SITUS 00028093 2625 35TH AVE GREELEY 0.0019690 940 N 7TH AVE GREELEY R0037790 00057293 00057393 60057693 110057790 80057793 00104589 80258095 80269195 60269887 801 BASELINE PL BRIGHTON 2108 35TH AVE GREELEY 2024 35TH AVE GREELEY 2018 35TH AVE GREELEY 600 OAK AVE EATON 2030 35TH AVE GREELEY 2865 AIRPORT DR ERIE 4226 COUNTY ROAD 22 WELD 3901 GADDING HOLLOW PKWY FREDERICK 422 MAIN ST WINDSOR R0276895 100 JOHNSTOWN CENTER DR JOHNSTOWN 0.0585001 1505 MAIN ST WINDSOR 30927786 600 OAK AVE EATON 91194796 R1396102 R1882386 113 N 6TH AVE GREELEY 2015 ROLLIE AVE FORT LUPTON 3817 W 10TH ST GREELEY R2129406 2626 W 10TH ST GREELEY R2291686 1701 23RD AVE GREELEY 02295086 2528 W 16TH ST GREELEY 02806604 03262904 83253204 83557205 R3725605 03908505 94201806 04510706 R4596707 84596807 84699107 R4738606 04793007 R5251400 R5270408 85270508 4625 20TH ST GREELEY 8258 COLORADO BLVD FIRESTONE 8308 COLORADO BLVD FIRESTONE 5797 IDEAL DR FREDERICK 180 MILLER DR DACONO 2350 29TH ST GREELEY 7750 E 1-25 FRONTAGE RD FREDERICK 4629 CENTERPLACE DR GREELEY 4689 W 20TH ST GREELEY 4689 W 20TH ST GREELEY 4444 RITCHIE DR MEAD 598 3RD ST MEAD 6700 W 29TH STREET RD GREELEY 4689 W 20TH ST GREELEY 4657 W 20TH ST GREELEY 4657 W 20TH ST GREELEY R5577286 3031 HIGHWAY 119 WELD 85721186 5294 COUNTY ROAD 12 WELD PARCELNO Legal 095914401009 GR 3GWPI-10 LIO BLKI GATEWAY PARK FILING 03 - 1ST REPEAT & L1 BM. GATEWAY PARK FILING 43 - 2ND REPLAT 080332301005 GR 13862 PT 326.65 ALL 14 SE4NW4 & PT LL NE4SW4 LYING W OF C/L FREE CHURCH LATERAL & PT. NE45W4 LYING W OF C/L FREE CHURCH LATERAL & N OF 6TH AVE EXC RR R/ 147131004011 BRI BIP1-7 14-5.67 BLK1 BRIGHTON INDUSTRIAL PK LIMITED 095913221002 GR W10-2 TRACT WESTLAKE VILLAGE CENTRE 095913221003 GR WIN -3 TRACT 3 WESTLAKE VILLAGE CENTER 095913221005 GR WLV-5 TRACT 5 WESTLAKE VILLAGE CENTER 070931203016 ETN AH2-14 L6THRU 18 BLK2 ARROWHEAD ADD & E174' 119& N5' 0383.03'120& 545'120 W OF E183' & E OF W162' 095913221006 GR WLV-6A PT TRACT 6 WESTLAKE VILLAGE CENTER BEG NE COO SAID SUBDIVISION 539013'W 294.02' TO TRUE POB 501030'E 82.72' N88D13'E 46.3' S011306'E 10.65' 588013'W 4 146731005022 ERI EA-RA1 L3 ERIE AIR PARK SUB REPEAT A 131314000002 DEL-CC1-2 L2 BLKI AMENDMENT TO DEL CAMINO CENTER PUD (.40) 131322408003 FRE 5102-313 RLK2 INDIAN PEAKS PUD 5TH FILING 080716308006 WIN 22769 L23 & ES' 125 ELKS ALSO BEG 95'E & 144.4'N SW COR ELKS SELY 31.23' TO PT 132'N SE COR L23 010.4' NWLY 31.23' 510.4' TO BEG 105908102001 JOH 21C -COD PARCEL REFERRED TO AS CENTRAL BUSINESS DISTRICT ON PLAT OF JOHNSTOWN CENTER 2ND ADD 080719006007 WIN 105 L5 ELK3 HOE FINE 1ST 06 070931204001 ETN AH2-23 PT 119 KU ARROWHEAD BEG NW COR 0117.5' S48' W75.9' NWLY 63.52' TO BEG & 848' 123 096105216005 GR LOTS I THRU B BLK20 CLAYTON PARK TOG WITH VAC ALLEYS ALSO VAC O F A STREET AND 1ST STREET 147105306001 FYI2FLCC LOT 1 BLK3 FORT LUPTON COMMUNITY CENTER 0642 095902400010 GR 17368-6 PT SW4SE4 2 5 66 BEG S83D52' W 383.22' & NOOD18'E 80.68' O F SE CO0. SW45E4 S83D57' W 181.94' NOID53'E 446.05' N83D52'E 177.36' 501018' W 445.45' TO BEG 095912104004 GR 175340 PT TRACT A GREELEY PLAZA (PT NE4 12 5 66) BEG N89D54'E 474.44' & 50006'0 80' OF NW COR N89054'E 190' SOD06'E 423.77' 149054'W 190' N0D06' W 423.77' TO 095912400020 GR 17535-I TRACTI PT NE45E412566 095912401032 GR 1RH-A-1 P< 060100 * 1ST ADD ROLLING HILLS DISC AS BEG CEN COR OF SEC 12 566 N89052'E 1083.36' 50007'0 50' 589052'E ALONG S R/W 1.8 16T11 ST 119.79' TO TRUE PO 095911342003 GR CGOP BLDG ENV 3 COLLEGE GREEN OFFICE PARK 131119305003 FIR FRC L3 FIRESTONE RETAIL CENTER 131119305006 FIR FRC L6 FIRESTONE RETAIL CENTER 146703201006 FRE GWBP LOT 6GLACIER WEST BUSINESS PARK FINAL PLAT 146701404009 DAC GDBPRB L9 GRAND DIVIDE BUSINESS PARK RPLT 095924103001 G0. RR LI ROBCO 131326209005 FRE FWBCG LOG AND LOG BLKI FREDERICK WEST BUSINESS CENTER RPLT 095914311002 GR 3CP L2 CENTERPLACE 3RD FG 095911347001 GR NBCNB UNIT A BLDG 11 NBC NORTH BLDG CONDO 095911347002 GR NBCNB UNIT B BLDG 11 NBC NORTH BLDG CONDO 120726301001 MEA 1RBAP 11 RITCHIE BROTHERS AUCTION PARK FG41 MEAD 000000000 120710300014 MBA 25511 PTSW410368 BEG N958' OF SW COR SEC TH N TO PT 667'S OF W4 COR SEC E658.3' TO R/W GWRR SWLY ALG R/W TO BEG 095921268001 GR ISTMTC Ll BLRIO ST MICHAELS TOWN CENTER 1ST REFIT 095911349002 GR 1NNBC UNIT D NBC NORTH BUILDING 1ST AMD CONDO 095911350001 GR PC UNIT 14 PILLAR CONDO 095911350002 GR PC UNIT 2 4 PILLAR CONDO 131303000010 25063C PT SW4SW4 3 268 BEG NOD42'E 168.6' FROM SW COP NOD42'E 356.25' S89D38'E 435' S0D42'W 406.25' N89D38'W 355' 8441328'W 70.5' N89038' W 30' TO BEG 146712201007 PI1-717 BLK1 PANOPAM INDUSTRIAL PARK SUB APPEALAD/USTDENYREASON CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. 0019 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, It cannot be considered for the 2020 property valuation CV39 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after t he assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 - The COVID-19 pandemic occurred after the apprahal date of lune 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 - The COVID-19 pandemic occurred after the apprahal date of lune 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of January 1, 2020. Therefore, it canna be considered for the 2020 property valuation. 0019 - The COVID-19 pandemic occurred after the apprahal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CM03 - After review of your property, we have made adjustments. This was done because of additional information obtained, or provided through the appeal process. 0039 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 propenY valuation. 0019 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, 8 cannot be considered for the 2020 property valuation. TAKAREA1 PROP CLASS 1 TOTAL PRIOR TOTAL_CURRENT DIFF_CURRENT ACTUAL Owner's Opinion of Value 0600 COMMERCIAL 5 6,021,549 $ 6,021,549 $ • .5 3,010,800.00 0609 INDUSTRIAL $ 8,516,830 $ 8,516,830 $ - $ 4,258,400.00 2032 COMMERCIAL $ 775,200 5 775,200 5 - $ "387.600.00 0683 COMMERCIAL $ 1,229,786 5 1,229,786 $ - $ 614,900.00 0683 COMMERCIAL $ 1,102,929 5 1.102,929 $ - $ 551,500.00 0683 COMMERCIAL 5 815,544 5 815,544 $ - $ 407.800.00 5059 INDUSTRIAL $ 3,276,300 5 3,276,300 $ - $ 1,638,200.00 0683 COMMERCIAL $ 1,955,343 $ 1,955,343 $ - $ _ 977,700.00 1333 INDUSTRIAL 0 1,482,480 6 1,482,480 $ $ 741,200.00 2334 INDUSTRIAL 5 3,935,900 $ 3,900,000 5 135,900) $ 1,950,000.00 1430 COMMERCIAL 5 3,688,176 $ 3,688,176 $ - 0 1,844,100.00 4536 COMMERCIAL 5 571,590 $ 571,590 5 - $ 285,500.00 CV19- TheCOVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 0567 COMMERCIAL 5 922,080 $ 922,080 $ - $ 461,000.00 January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19. TheCOVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 0437 COMMERCIAL $ 1,127,857 5 1,127,857 $ $ 563,900.00 January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019- The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 5059 INDUSTRIAL $ 288,000 0 288,000 5 - $ 144,000.00 January 1, 2020. Therefore, it cannot be considered for the 2020 properly valuation. CMOS- The law requires that data from Jan 2017 to June 2018 be used to establish current values. We have 0600 COMMERCIAL $ 1,793,683 5 1,793,683 $ - $ 896,800.00 considered all three approaches to value and we have denied your appeal based upon this data. CV19- The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 0882 COMMERCIAL $ 1,500,000 5 1,500,000 5 - 5 750,000.00 January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19- The COVID-19 pandemic occurred after the appraisal date of tune 30, 2018, and after the assessment date of 0600 COMMERCIAL 5 1,665,458 5 1,665,458 S - 5 832,700.00 January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019- The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 3399 COMMERCIAL $ 1,731,828 $ 1,731,828 5 $ 865,900.00 January 1, 2020. Therefore, it cannot be considered for the 2020 properly valuation. CM03 - After review of your property, we have made adjustments. This was done because of additional information obtained, or provided through the appeal process. CV19 . The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January i, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. 0019 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 - The COVID-09 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. N19 ' The COVID-19 pandemic occurred after the apprahal date of lune 30, 2018, and after the assessment date of January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January L, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 - The COVID.19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation 0019 - The COVID.19 pandemic occurred after the apprahal date of lune 30, 2018, and after the assessment date of January 3, 2020. Therefore, it cannot be considered for the 2020 property valuation. CM03 • After review of your property, we have made adjustments. Th'o was done because of addhlonnal information obtained, or provided through the appeal process. CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 ' The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 properly valuation 0019 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. 0019 - The COVID.19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of January', 2020. Therefore, it cannot be considered for the 2020 property valuation. 0600 COMMERCIAL $ 2,535,800 5 2,415,100 5 1120,700) S 1,207,600.00 0600 COMMERCIAL $ 530,750 5 530,750 $ - $ 265,400.00 0600 COMMERCIAL $ 1,283,840 5 1,283,840 5 - 5 ,641,900.00 2084 COMMERCIAL $ 2,402,935 $ 2,402,935 2084 COMMERCIAL $ 2,691,784 $ 2,691,784 5 5 1.345,90080 1459 COMMERCIAL 5 1,404,608 5 1,404,608 5 $ 702,300.00 5565 INDUSTRIAL 5 1,190,000 $ 1,190,000 $ - $ 595,000:00 0600 COMMERCIAL $ 4,070,000 $ 4,070,000 $ - $ 1459 COMMERCIAL $ 6,197,113 5 6,197,113 $ - $ 3,098,600.00 0683 COMMERCIAL 5 3,653,326 $ 3,653,326 $ - $ 1,826,700.00 0600 COMMERCIAL $ 326,230 5 326,230 5 $ 163,100.00 0600 COMMERCIAL $ 223,210 $ 223,210 $ - $ 111,600.00 2685 INDUSTRIAL $ 6,423,570 $ 6,423,570 $ - $ 3,211,80080 5513 COMMERCIAL $ 2,386,563 $ 2,386,563 5 - $ 1,193,300.0D 0683 COMMERCIAL $ 1,956,000 $ 1.887,540 5 168,4601 5 0600 COMMERCIAL $ 309,570 $ 309,570 $ - $ 154,800.00 0600 COMMERCIAL $ 934,830 $ 934,830 5 $ 467,40080 0600 COMMERCIAL 5 455,770 5 456,770 5 - $ 227,90080 2341 COMMERCIAL $ 1,322,590 $ 1,322,590 $ $ ,661,300.00 2322 COMMERCIAL $ 1,069,265 $ 1,069,265 $ - $ 534,600.00 Pagel of 2 ATTACHMENT A WELD COUNTY BOARD OF EQUALIZATION AgentEmail jbickjr@gmalLcom jbickjr@gmalLcom jbickjr@gmail.com Ibickjr@gmail.com jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmall.com jbickjr@gmall.com jbickjr@gmalLcom jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmall.com jbickjr@gmalLCom jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmall.com jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmall.com jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmail.comn jb116)r@gmall.co,, jbickjr@gmalLCom jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmall.com y jbickjr@gmaCcom TAXYEAR NOTICE TYPE 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination NAME RIGGS & DICKEN PROPERTIES LLC DIESEL SERVICE PROPERTY II LLC 736 BASELINE LLC DIESEL SERVICE PROPERTY EEC DIESEL SERVICE PROPERTY EEC DIESEL SERVICE PROPERTY LLC CRESTONE PEAK RESOURCE HOLDINGS LLC WILLCO VIII DEVELOPMENT LLLP FERROUS DEVELOPMENT LLC GEP INVESTMENTS INC RAW PROPERTY LLC KERSEY HOTEL LLC CODE 3 ASSOCIATES INC ASHTON GREELEY PROPERTY LLC LIBERTY AVIATION LLC MIS PROPERTIES LLC TEXAS ROADHOUSE HOLDINGS LLC BFI MEDICAL WASTE INC PHI ENTERPRISES LLC CAPITOL 3109 LLC CARBON ELEMENT SPE LLC FEI ENERGY FUND LLC (25%) GUIDA LLC NAN MADEIRA STUART TRUST WIDE OPEN REAL ESTATE LLC WIDE OPEN REAL ESTATE EEC WEAVER 880 EEC 3200 VILLAGE VISTA DRIVE EEC SILVER COIN INVESTMENTS BROWN BUSINESS PROPERTIES EEC ACCOUNTNO SITUS R5722686 5424 COUNTY ROAD 12 WELD R6295386 R6295886 86296086 06296586 86296686 86778342 86783065 86784078 R6784814 06784865 06786738 R7046298 07083598 07450798 07512499 07518799 07536099 07733799 07733899 08122499 R8440800 08574200 08921500 089283W 88928400 08945705 08946678 08941282 88947574 873 BASELINE PL BRIGHTON 736 BASELINE PL BRIGHTON 705 N 9TH AVE BRIGHTON 729 BASELINE PL BRIGHTON 755 N 9TH AVE BRIGHTON 10188 E INTERSTATE 25 FRONTAGE RD FIRESTONE 3530 W 29TH ST GREELEY 3770 PURITAN WAY FREDERICK 4001 COMMERCE CT FREDERICK 625 BASELINE RD BRIGHTON 309 HILL ST KERSEY 1530 SKYWAY DR WELD 1251 W 4TH ST GREELEY WELD 5154 W 11TH ST GREELEY 2451 W 28TH ST GREELEY 5355 COLORADO BLVD DACONO 7700 MILLER DR FREDERICK 7600 MILLER CT FREDERICK 1011 CARBON CT ERIE 920 54TH AVE GREELEY 7200 MILLER PL FREDERICK 1456 SKYWAY DR WELD 3761 MONARCH ST FREDERICK 3751 MONARCH ST FREDERICK 1460 VISTA VIEW DR LONGMONT 3200 VILLAGE VISTA DR ERIE 4409 CORIOLIS WAY FREDERICK 450 E COLLINS ST EATON jbickjr@gmail.com 2020 NoticeofDetermination CRESTONEPEAKRESOURCEHOLDINGSLLC 88949102 2797COUNTYROAD6 WELD jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmail.com Ibickjr@gmalLcom jbickjr@gmail.com jbickjr@gmail.com jbickjr@gmall.com 2020 Notice of Determination WESTLAKE VILLAGE LLC 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 Notice of Determination 2020 NOtice of Determination WESTLAKE VILLAGE LLC WESTLAKE VILLAGE EEC GEP INVESTMENTS INC BROWN BUSINESS PROPERTIES LLC M13106 EEC M13106 LLC MP 4665 LLC 88951925 08951926 88951927 R8953237 R8956090 2100 35TH AVE GREELEY 2103 35TH AVE 13525 COUNTY ROAD 8 FORT LUPTON 550E COLLINS ST EATON 04597007 4689 W 20TH ST GREELEY R8965193 4689 W 20TH ST GREELEY R8962589 4665 20TH ST GREELEY PARCELNO Legal 146712201024 PII-24 124 BLK1 PANORAM INDUSTRIAL PARK SUB 147131004003 147131004008 147131004010 147131005005 147131005006 131311303001 095923190002 146703123001 131326215001 BRI BIP1-313 BLK1 BRIGHTON INDUSTRIAL PARK LIMITED BRI BIP1-8 LB BLK1 BRIGHTON INDUSTRIAL PARK LIMITED BRI BIP1-10 110 BLKI BRIGHTON INDUSTRIAL PARK LTD BRI BIP2-5 1.5 BLK2 BRIGHTON INDUSTRAIL PARK LTD BRI 81P2-6 L6 BLK2 BRIGHTON INDUSTRIAL PARK LTD Ll FLATIRON PUD II 1ST AMD L2 GATEWAY LAKES 1ST REPLAT LOA GLACIER BUSINESS PARK 2ND FG 2 AMD ll-H FREDERICK WEST BUSINESS CENTER REPLAY H AMD 141131401001 11 DIESEL SERVICE AND SUPPLY 096316302002 12 RIKO KRAMER MINOR 2ND FG 131308103011 1VCCR1 111 BEES 1ST RPLT L2 THRU 5 & 8 & 11 & OUTLOT I BEES CORR VISTA COMMERCIAL CENTER FG cc 095905104003 GR EFTC L A ELECTRONIC FABRICATION TECHNOLOGY CORPORATION 130730402005 APP L5 MK 2 AREA BAIRPARK PUD 095910228006 GR MH3R L3 BLK 2 MOSIER HILL 3RD REPLAT 095913400051 GR TR Al TRACT A STEPHENS FIRST ANNEXATION (PT 51413 5 66) 146701401001 DAC RXT L 1 RX THERMAL SUB (.31 AC RI 131326206001 FRE 3FWBC 11 BLK6 FREDERICK WEST BUSINESS CENTER FG 43 131326206003 FRE 3FWBC L38LK6 FREDERICK WEST BUSINESS CENTER FGg3 146719002002 ERI RM L2 RIGHT MOVE 095903319008 GR IWPCCRA PARCEL B WEST POINT COMMERCE CENTER 1ST FLG REP 131326206002 FRE 3FWBC L28LK6 FREDERICK WEST BUSINESS CENTER FG a3 131308208002 2VCC L2 BIKE 2ND CORR VISTA COMMERCIAL CENTER FO K2 146703111004 FRE 3GBP 14 BLK2 GLACIER BUSINESS PARK 3RD FG 146703111005 FRE 3GBP ES BLK2 GLACIER BUSINESS PARK 3RD FG 131308210001 LOT 11 BLK5 VISTA COMMERICAL CENTER EG 43 ALES LOT 11 146732460002 UNIT 106 3200 VILLAGE VISTA DRIVE CONDOS 131326217001 LOT 1 FREDERICK WEST BUSINESS CENTER RPLT H 2ND AMD 080306104007 LOT 3 EATON INDUSTRIAL PARK RPLT Of LOTS 3.4.5 & OUTLOT 4B&C EXC COMM SW COP LOT 3 N16048W 52.45 816049W 519.05 N20D38E 423.24 569D21 E 22.22 520038W 149.10 THEN 146721400005 PT E221-1-68 REG SE COR SEC S89D23'W 268463'140016V 1375.13' N16DOC'E 35.42' CURVE TOR (R=2251567058'1 47.24' CURVE TO l (0=195') N18841'E 119.10' CURVET 095913222001 Lm 1 WESTLAKE VILLAGE CENTRE STREET AND EASEMENT DEDICATION PLAT, 1ST RPLT 095913222002 Lot 2 WESTLAKE VILLAGE CENTRE STREET AND EASEMENT DEDICATION PLAT, 15T RPLT 095913222003 Lot 3 WESTLAKE VILLAGE CENTRE STREET AND EASEMENT DEDICATION PLAT, 1ST RPLT 147117401001 Lot 1TRANSWEST NORTH MINOR 080306113001 Lot IA EATON INDUSTRIAL PARK REPLAT H 095911347004 095911354001 095911353003 Unit BC 4665 CONDOMINIUMS APPEALADJUSTDENVREASON CV29- The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 2322 INDUSTRIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 - The C0VID.19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 2032 VACANT LAND January 1, 2020. Therefore, It cannot be considered for the 2020 property valuation. CV19 - The C0VID.19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 2032 INDUSTRIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CVI9 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 2032 INDUSTRIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CVI9 - The C0VID-19 pandemic occurred after the appraisal date of Lune 30, 2018, and after the assessment date of 2032 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 • The C0VID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 2032 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CVI9 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 3133 COMMERCIAL January 1, 2020. Therefore, it canna be considered for the 2020 property valuation. CV19 ' The COVIO-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 0683 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19- The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 3306 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic Occurred after the appraisal date of lune 30, 2018, and after the assessment date of 1459 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 4714 RESIDENTIAL January 1, 2020. Therefore, 4 cannot be considered for the 2020 property valuation. CV19 • The COVID•19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 0790 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CVI9 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 2342 COMMERCIAL January 1, 2020. Therefore, it canna be considered for the 2020 property valuation. CV19. The C0VID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 0683 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 • The COVID-19 pandemic occurred after the appraisal date of lone 30, 2018, and after the assessment date of 2214 COMMERCIAL January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. CM03 - After review of your property, we have made adjustments. This was done because of additional information 0600 COMMERCIAL obtained, or provided through the appeal process. CVI9 • The COVID-19 pandemic occurred after the appraisal date of tune 30, 2018, and after the assessment date of 0600 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CVI9 • The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 5565 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CM03 - After review of your property, we have made adjustments. This was done because of additional information 1459 COMMERCIAL obtained, or provided through the appeal process. CM03 - After review of your property, we have made adjustments. This was done because of additional information 1459 COMMERCIAL obtained, or provided through the appeal process. CVI9 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 1333 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CM03 - After review of your property, we have made adjustments. The was done because of additional information 0683 COMMERCIAL obtained. or provided through the appeal process. CVI9 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 1459 COMMERCIAL January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. CVI9 • The C0VID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 2342 COMMERCIAL January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of tune 30, 2018, and after the assessment date of 3306 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 3306 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 propeny valuation. CVI9- The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 2342 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of lone 30, 2018, and after the assessment date of 3520 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 - The COVID•19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 1459 INDUSTRIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19- The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 5064 RESIDENTIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19-The C0VID-19 pandemic occurred after the apprasal date of lune 30, 2018, and after the assessment date of 2390 INDUSTRIAL January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 0683 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19-The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 0683 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19-The COVID-19 pandemic occurred after the appraisal date of lune 30, 2018, and alter the assessment date of 0683 COMMERCIAL January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. CV19 • The C0VID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 3683 COMMERCIAL January 1, 2020. Therefore, R cannot be considered for the 2020 property valuation. CVI9 • The C0VID-19 pandemic occurred after the appraisal date of lune 30, 2018, and after the assessment date of 5064 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 0600 COMMERCIAL January 1, 2020. Therefore, it cannot be considered for the 2020 property valuation. CV19 • The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 0600 COMMERCIAL January 1, 2020. Therefore, It cannot be considered for the 2020 property valuation. CVI9 - The COVID-19 pandemic occurred after the appraisal date of June 30, 2018, and after the assessment date of 0600 COMMERCIAL January 1, 2020. Therefore, 4 cannot be considered for the 2020 property valuation. TAXAREAI PROP_CLSS 1 1 Law Offices of lames P Bick, IR. PC 'Milli 11 111111111111111111111 111111 1820 0005 3062 6807 Weld County Assessor's Office PO Box 758 Greeley, CO 80632 NEOPOST 07/14/2020 FIRST-CLASS MAIL $007.60° ZIP 63005 041M11296139 DECEIVED JUL 202020 WELD COUNTY ASSESSOR _ GRELLtY, COLORADO July 22, 2020 Petitioner: BROWN BUSINESS PROPERTIES LLC 600 OAK AVE EATON, CO 80615-3404 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): BICK JR JAMES P LAW OFFICES 18040 EDISON AVE CHESTERFIELD, MO 63005- 3702 RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2020-2207, AS0106 Appeal 2008226299 Hearing 8/3/2020 1:30 PM Account(s) Appealed: R0057790 R0927786 R8947574 R8956090 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 3, 2020, at or about the hour of 1:30 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 5, 2020, and mailed to you within five (5) business days. Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. If you wish to discuss your value with the Assessor's Office, please call them at (970) 400-3650. If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a written request to assessor@weldgov.com. Upon receipt of your written request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information, at which time the Assessor will make the data available within three (3) working days, subject to any confidentiality requirements. Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION LPLIs./o:yf G'i. Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Assessor July 22, 2020 Agent: BICK JR JAMES P LAW OFFICES 18040 EDISON AVE CHESTERFIELD, MO 63005-3702 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Petitioner: BROWN BUSINESS PROPERTIES LLC 600 OAK AVE EATON, CO 80615-3404 RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket 2020-2207, AS0106 Appeal 2008226299 Hearing 8/3/2020 1:30 PM Account(s) Appealed: R0057790 R0927786 R8947574 R8956090 Dear Petitioner(s): The Weld County Board of Equalization has set a date of August 3, 2020, at or about the hour of 1:30 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 5, 2020, and mailed to you within five (5) business days. Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above, the Board will have no choice but to deny your appeal. If you wish to discuss your value with the Assessor's Office, please call them at (970) 400-3650. If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a written request to assessor@weldgov.com. Upon receipt of your written request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information, at which time the Assessor will make the data available within three (3) working days, subject to any confidentiality requirements. Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Assessor Additional Documentation Submitted 07/31/2020 Before the Weld County Colorado Board of Equalization NVW LLC ) Et. al ) Docket 2020-2202; ASO106 ) Appeal Numbers: 2008226289 thru ) 2008226412 ) See attachment A v. ) ) Brenda Dones Weld County Assessor ) ) July 29, 2020 Complainants' Hearing Brief Introduction All Complainants appeal the refusal of the Weld County assessor to revalue their properties in accordance with Colorado law which requires the assessor to revalue property, which, during an intervening year, such as 2020, is affected by an unusual condition, as defined in the law. The indisputable unusual conditions which have affected Complainants' properties are the COVID 19 Pandemic and the regulatory restrictions on Complainants' use and access to their properties. In all of the appeals listed, the assessor refused to consider the Complainants' request in violation of Colorado law. All Complainants seek an order from the Board of Equalization to direct the assessor to revalue their properties in light of these unusual conditions. Colorado "Unusual Condition" Statutory Law The "unusual conditions" statute upon which Complainants rely is CRSA Section 39-1-104 (11) (b) (I) which provides as follows: "(b) (I) The provisions of subsection (10.2) of this section are not intended to prevent the assessor from taking into account, in determining actual value for the 1 years which intervene between changes in level of value, any unusual conditions in or related to any real property which would result in an increase or decrease in actual value. If any real property has not been assessed at its correct level of value, the assessor shall revalue such property for the intervening year so that the actual value of such property will be its correct level of value; however, the assessor shall not revalue such property above or below its correct level of value except as necessary to reflect the increase or decrease in actual value attributable to an unusual condition. For the purposes of this paragraph (b) and except as otherwise provided in this paragraph (b), an unusual condition which could result in an increase or decrease in actual value is limited to the installation of an on -site improvement, the ending of the economic life of improvement with only salvage value remaining, the addition to or remodeling of a structure, a change of use of the land, the creation of a condominium ownership of real property as recognized in the "Condominium Ownership Act", article 33 of title 38, CR S, any new regulations restricting or increasing the use of the land, or a combination thereof, the installation and operation of surface equipment relating to oil and gas wells on agricultural land, any detrimental acts of nature, and any damage due to accident, vandalism, fire or explosion. When taking into account such unusual conditions which would increase or decrease the actual value of a property, the assessor must relate such changes to the level of value as if the conditions had existed at that time." (Emphasis added) The foregoing unusual conditions statute sets forth nine unusual conditions. Complainants rely on two: "any new regulations restricting or increasing the use of the land" and "any detrimental acts of nature" There can be no doubt about the presence of and devastation and disruption to Weld County business and commerce that the COVID 19 pandemic has caused since its beginning in February of this 2020 year. The COVID 19 virus pandemic is beyond dispute a "detrimental act of nature". In addition to the disruption of commercial and business life that would naturally occur in the face of a pandemic, the federal government, the state of Colorado and Weld County authorities have all issued guidelines and requirements -in the form of executive orders and regulations -that have severely restricted the use of and access to Complainants' properties Specifically, in Weld County, the following have been in effect: 2 Since the Governor issued a COVID Disaster Declaration on March 11, 2020, the Governor's office has issues 141 Executive Orders related to the COVID 19 pandemic. Such orders may be found here: https://www.colorado.govlgovernor/2020-executive-orders Many of such orders either completely shut down Complainants' businesses or their tenants' businesses or severely limited their operations, and many orders restricted customers of such businesses from leaving their homes. In addition, since the Disaster declaration, the Colorado Dept of Public Health has issued at least 28 Public Health Orders supplementing or adding to the scope of the Executive Orders. Such orders may be found here: https: //C OVID 19. colorado.gov/prepare-protect-yourself/prevent-the-spread/public- health-executive-orders And in and for Weld County, Weld County Health Dept has issued directives and orders in compliance with state orders that have enforced restrictions on businesses. https://www.weldgov.com/departments/health and environment/2019 novel Coro navirus The foregoing are indisputably "new regulations restricting use of the land" Colorado Supreme Court and Appellate Court Interpretations of the "Unusual Condition" Statute Complainants count six Colorado cases that have dealt with the "unusual condition" portion of CRSA §39-1-104. None have dealt directly with the unusual conditions of "regulations restricting use of the land" or "a detrimental act of nature". However, several of the cases are instructive as to the overall operation of the statute and its application to "intervening years". The Colorado Supreme Court in Carrera Place Limited, et al v. Weld County Board of Equalization, et al. 761 P.2d 197 (CO. 1988 en bane) explained the general operation of CRSA §39-1-104(11)(b)(I) as follows: 3 "Although the legislature recognized that certain conditions may render a property's real economic value during a tax year greater than or less than its base year value, it chose to limit revaluation to those cases in which it deemed that a change in the property or in the property's use rendered application of the base year value unjust. Although a change in economic conditions might result in a property's tax year value rising above or below its base year value, the legislature decided not to permit consideration of such changes in adjusting a property's actual value for tax years to which the base year value applied except in limited circumstances" The holding in Carrera Place upheld the constitutionality of the base year method of valuing real property and denied the taxpayer's position that unusually high vacancy rates in the current tax year constituted an unusual condition under the statute. In 24, INC. v Board of Equalization of Weld County and Board of Assessment Appeals for the State of Colorado 800 P. 2nd 1366 (CO App 1990) the Court reversed the Weld County BOE's valuation of a taxpayers property, partly on the basis that no unusual condition had occurred justifying the assessor's increase in the taxpayer's valuation. In addressing the prospect of revaluations during intervening tax years, the court stated: "An assessor is not required to appraise all the real property in his or her jurisdiction every year. Rather, the General Assembly has created a method of assigning value to property under which the value for a number of years is based upon a specified year's level of value... Under the law applicable here, once a property's base year value was determined, there were only three ways that the property could be revalued to a higher or lower level during intervening years: (1) to correct a clerical error or supplier clerical omission; (2) to adjust for an unusual condition; or (3) to correct an incorrect value In specifically addressing the unusual condition exception, the court explained: "During intervening years, ie., those years between base years, an assessor may revalue property to reflect an increase or decrease in actual value attributable to an unusual condition... Here, taxpayer appealed the assessor's valuation of its property for tax year 1987 and after hearing the State Board found the actual value of the same property 4 for the 1987 tax year was $2,037,970. At the 1988 hearing, all witnesses agreed that there had been no changes to or unusual conditions on the land between January 1, 1987 January 1, 1988 as contemplated by the statute. On appeal, the state board concedes that no unusual conditions occurred in 1988 that would justify an increase in property value." Id. at 1368-69. In 1990, the Colorado Supreme Court again revisited the unusual conditions statute in LaDuke, et al. v. CF&I Steel Cooperative 75 P2d 605 (CO en bane 1990), holding that the permanent shutdown of a large portion of an industrial plant when a significant portion of the plant continued in operation did not constitute an unusual condition under the "change of use of the land" unusual condition exception. In the lead up to its decision the LaDuke court explained: "Although a taxpayers property may have increased or decreased in value, the taxpayer pays taxes on the basis of its property's value during the year preceding the base year, and not on the basis of the value during that tax year. Thus when the property values are rising in an economic upturn the base year method works in favor of the taxpayer by requiring that its property taxes be calculated on the lower base year value not on the higher tax year value. When property values are falling, the base year method works to the disadvantage of the taxpayer by requiring that property taxes be calculated on the higher property values of the base year even though those values subsequently declined. The legislature has provided an exception to the general base year rule, allowing revaluation in those circumstances in which it deemed that a change in the property or the property's use rendered application of the base year value unjust. Citing Carrera, supra. (emphasis added) In 1994, in Roberts v. BAA of Colorado and Jefferson County BOE 883 P2d 588 (CO App 1994) the Court upheld a taxpayer's position that the sale of his house constituted a 10% variance condition and thus an unusual condition which should have been taken into account by the assessor. Although the 10% variance unusual condition provision has been repealed, the court's explanation of the overall unusual condition statute is instructive: "Because the 1991 and 1992 tax years are both included in the same biennial reassessment cycle, property tax valuations for each of these tax years normally should be determined with reference to the same applicable base period, which ended on June 30, 1990.... However, §39-1-104(11)(b)(I) provides an exception to 5 this normal base period requirement for property tax valuations in years, such as the 1992 tax year, that "intervene" between the biennial reassessments. Under this exception, certain matters affecting valuation that arise after the applicable base period has ended may also be considered in determining property tax valuations for these intervening tax years, but only if those matters constitute "unusual conditions" as defined by that statute." Id at 590 citing LaDuke, supra and 24 Inc. supra. Finally, in Thibodeau v. Denver County Board of Commissioners 428 P3d 706 (CO App 2018), the court held that assessors are required to correct incorrect assessments in intervening years and may not make other adjustments absent proof of an unusual condition. Significantly, the Thibodeau court noted that if the unusual conditions statute applies, revaluations by assessors are "mandatory". Id. at 714. The Position of the Weld County Assessor Prior to filing appeals of the 2020 assessment to the Weld County Assessor, the undersigned Complainants' counsel, on behalf of all Complainants, wrote a letter on May 7, 2020 to the Assessor notifying the Assessor of his obligations under the unusual conditions statute and requesting that he revalue Complainants properties taking into account the unusual conditions. (copy of letter attached revalue Complainants' properties based upon the effect of the unusual conditions. The assessor replied on May 14, 2020 and denied that she had any obligation to revalue Complainants' properties: "With that said, I disagree that the COVID-19 pandemic is relevant for purposes of the 2020 assessment year property valuation. By state law, January 1, 2020 was the assessment date for the 2020 property tax year and the valuation date for the 2020 property tax year was June 30, 2018. C.R.S. §§39-1-105 and 39-1- 104(10.2)(d). The COVID 19 pandemic and its economic impact clearly occurred after these dates, as a result, it cannot be considered for purposes of the 2020 assessment year property valuation." (Copy of letter attached) The Weld County assessor's position was no doubt a parroting of the position of the Colorado Property Tax Administrator who issued a memorandum 6 on May 13, 2020 (a copy of which is also attached), stating her conclusion as follows: "The Division's position on this question is that the assessment date statute, §39-1— 105, C.R.S. controls. For an intervening year value to be adjusted because of the existence of an unusual condition that unusual condition must have existed on January 1. The only reason that a property's assessment can be adjusted for events occurring after the January 1 date is when real property is destroyed or demolished, § 39-5-117, C.R.S." It is significant to note that this Memorandum was not and has not been made a part of or incorporated into the Property Tax Administrators Reference Library, Land Valuation Manual (ARL) and is thus not binding on the assessor or, of course, this Board of Equalization. All Complainants timely filed their appeals of the 2020 assessments to the Assessor and on June 18, 2020, the assessor issued Notices of Decision denying all of Complainants' appeals stating: "THE COVID-19 PANDEMIC OCCURRED AFTER THE APPRAISAL DATE OF JUNE 30, 2018, AND AFTER THE ASSESSMENT DATE OF JANUARY 1, 2020. THEREFORE, IT CANNOT BE CONSIDERED FOR THE 2020 PROPERTY VALUATION." The problem with the assessor's (and the PTA's) position — that the unusual condition must have existed on January 1, 2020 — is that it is completely unsupported within the language of the unusual condition statute and it is completely contrary to the Colorado Supreme Court and Colorado appellate courts' characterizations of the unusual condition statute. Limiting the timing of the unusual conditions to January 1 of the "intervening year" is found nowhere in the unusual condition statute. In fact this statute specifies "determining actual value for the years which intervene between changes in the level of value..." (emphasis added) 2020 is indisputably an intervening year between the biennial revaluation years of 2019 and 2021. Moreover, there is no judicial support for the assessor's or the PTA's position that January 1, 2020 is the cutoff date. Nor do either the PTA or the assessor offer any support for their position by citation to Colorado court decisions or to the text of the unusual condition statute itself. 7 To reiterate, the cases cited above refute the assessor's and the PTA's position: "Although the legislature recognized certain conditions may render a property's real economic value during a tax year greater than or less than its base year value, it chose to limit revaluation to those cases in which it deemed that a change in the property or in the property's use rendered application of the base year value unjust. Carrera Place supra at 201. (Emphasis added) "During intervening years, ie those years between base years, an assessor may [now, "shall"] revalue property to reflect an increase or decrease in actual value attributed to an unusual condition" 24, Inc. supra at 1368. (emphasis added) "The legislature has provided an exception to the general base year rule, allowing [now mandating] revaluation in those circumstances in which it deemed that a change in the property or the property's use rendered application of the base year value unjust" La Duke supra at 608 "However, section 39-1-104 (11) (b) (I) provides an exception to this normal base period requirement for property tax valuations in years, such as the 1992 tax year, that "intervene" between the biennial reassessments. Under this exception, certain matters affecting valuation that arise after the applicable base period has ended may also be considered in determining property tax valuations for those intervening tax years, but only if these matters constitute "unusual conditions" as defined by that statute. Roberts, supra at 590 (Emphasis added) Thus to limit consideration of the timing of the unusual condition to January 1 of the even -numbered intervening year would in effect eliminate that intervening year from consideration, which is obviously not the purpose of the unusual condition statute, and is directly contrary to the statutory language and Colorado case law. This Board of Equalization has the authority to require the Assessor to revalue Complainants' properties CRSA §39-8-102. entitled "Duties of County Board of Equalization" expressly allows, indeed requires this Board of Equalization to "[direct] the assessor to supply any omissions which may come to its attention". In addition, that same statute requires this Board to "correct any errors made by the assessor". 8 This power includes the power to order the assessor to revalue properties. Board of Assessment Appeals v Sampson and Teller County Board of Equalization 105 P3d 198 (CO Sup Ct. 2005). Conclusion Complainants ask this Board to order the Weld County Assessor to revalue Complainants' 79 properties and to take into account for such revaluation the negative effects of the COVID 19 pandemic and the resulting Colorado and Weld County restrictive Orders. Respectfully Submitted Law Offices of James P. Bick, Jr PC By /James P. Bick, Jr./ Colorado Bar # 54697 18040 Edison Ave Chesterfield MO 63005 636-733-5493 jbickjr(a jcsco.com Attorneys for Complainants A copy of this Complainants brief and attachments have been sent this 29th day of July to Chloe Rempel, the deputy clerk of the Board of Equalization at crempel@weldpov.com and to the Board at weld-cboe@co.weld.co.us 9 : ::::::::::::::::::!''-'' :::!:!::::::;::::::::::::::; : ......:::'-:::::-.:':::;-::::::'-:::.;',E:::::::::::!;- :::::::::::::::::::: . ::: .. .,.„.........,., ::::::::::::::::::::::::::;::::::.::::::::::::::::::::.::::::::::::::::::: : :::::::::::,:::::: .4' :.::::-::::::::':::.-:, .'.'.. --.:::':.i.:::::::::::::::::, :.:',. :: :, :: :.:-:::: : .,.„.........,., .. : :::::::::::,::::: ::::::::::::;:::::::;::::::;:;,;,:-::::::::::::;::::::::::::;:::;:' :: :,:::::::::: :,'.-:::•::::•:::::::--::i .:.:•:::::::'L:::::,:::::...:,-:,::',::::..-::.:::::'-','-'..-.-::::::,,::::.:::.;.::::,.:::::::,::: : '.-. :::: ::":-:'.. :: : :::::::::::,:::::: ::::::::::::;:::::::;::::::::;,;,:-::::::::::::;::::::::::,,,:.:,,:', :: :,:::::::::: . :,_ .,.„.........,., ,.„.,.......,,.,,.,......, : ,.......,,...,......„..,..,-,..,_„,„...,....,,_ '".:: : ::::::::::::::::::.:: .::::::::::::,..;:::::::::::::::::, ::::::::::::::::::::::::::::::', : : ::: :::::::: --:: :: ::':::,..-::::::::::". 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' : ::.::::.::::.:::::" -,',.:.:::.:F.:::::::;::::::::::::.:::::: -.:::.::::::::::::::::::::.:::::.: : :::.:.:,::.::::: : :::::, i:::..::::::: ::h:H:iii::";:: ::::::j:::::......... --,i:::::::::::::::,::::::: i :,...,.. : ; ::: :::::::: .,.„.... .. ,. : ::::::::::::::::: ::::::::::::;:::::::::::::::.: ::::::::- "::::::::::::::.: : : ::: :::::::: .,.„.... ..,. ,.„. ......,,. ,.._..., . .., . ...,........_ ..,... : ::::::::::::::::: ::::::::::::;:::::::::::::::::, ::::::: :::::::::::::::::', : : ::: :::::::: .,.„.... ..,. ,.„. ......,,. ,.._..., .,., ,..,_. .,_ .,..,,_ ...,., _ ..,... _ : :::::::::::::::::..., .::::::::::::;:::::::::::::::::, ::::::: ::::::::::::::::', : : ::: :::::::: .,.„.... ..,.._.. ..,.„. ......,,. ,.._..., .,., -..,_. .,_ .,..,,_ ...,, _ ..,..._ To: From: Date: Re: COLORADO Department of Local Affairs Division of Property Taxation MEMORANDUM County Assessors and Other interested parties JoAnn Groff Property Tax Administrator May 13, 2020 Application of Unusual Condition Statute for Current Year Assessments The Division has received several inquiries recently regarding application of § 39-1-104(11)(b)(I), C.R.S. — the unusual condition statute — to the current economic situation. The request is that the 2020 intervening year values be adjusted because of the existence of an unusual condition as defined in statute. The Division's position on this question is that the assessment date statute, §39-1-105, C.R.S. controls. For an intervening year value to be adjusted because of the existence of an unusual condition, that unusual condition must have existed on January 1St. The only reason that a property's assessment can be adjusted for events occurring after the January 1St date is when real property is destroyed or demolished, § 39-5-117, C.R.S. If you have further questions regarding this issue please contact Curt Settle at or 303-864-7791. Governor Jared S. Polis J Rick M. Garcia, Executive Director JoAnn Groff, Property Tax Administrator 1313 Sherman St., Room 419, Denver, CO 80203 P 303.864.7777 F 303.864.7799 www.dola.colorado.gov Strengthening Colorado Communities tirA OFFICE OF THE WELD COUNTY ASSESSOR PHONE (970) 400-3650 FAX (970) 304-6433 WEBSITE: WELD COUNTY ADMINISTRATIVE OFFICES 1400 N 17 AVE GREELEY CO 80631 May 14, 2020 Mr. James P. Bick, Jr. Joseph C Sansone Company 18040 Edison Avenue St. Louis, MO 63005 Re: Revaluations for 2020, Response Dear Mr. Bick, I am in receipt of your letter dated May 7, 2020. I agree that no one anticipated the COVID-19 pandemic or the far-reaching effects it would have. With that said, I disagree that the COVID-19 pandemic is relevant for purposes of the 2020 assessment year property valuation. By state law, January 1, 2020, was the assessment date for the 2020 property tax year and the valuation date for the 2020 property tax year was June 30, 2018. C.R.S. §§ 39-1-105 and 39-1-104(10.2)(d). The COVID-19 pandemic clearly occurred after these dates, as a result, it cannot be considered for purposes of the 2020 assessment year property valuation. Any documented impact of the COVID-19 pandemic on property values will be taken into consideration for purposes of the 2021 biennial reappraisal. Sincerely yours, Brenda Dones Weld County Assessor JOSEPH C. SANSONE COMPANY Business Tax Solutions May 7, 2020 Brenda Dones, Assessor Weld County Colorado 1400 N. 17th Ave. Greeley, Colorado 80631 RE: Revaluations for 2020 Dear Assessor Dones, 1A Please accept this correspondence on behalf of our clients, the owners of the Weld County commercially owned parcels listed on attachment A to this letter. We have communicated with all of such owners of the parcels listed on attachment A and none of such owners have received, as of this date, a notice of valuation from your office for this 2020 tax year. While we are well aware of your practice to not send notices of valuation to taxpayers in even -numbered (intervening) tax years if you believe there has been no change in valuation from the previous year (that is, other than the valuation notice you send with the applicable tax bill), we nonetheless direct your attention to that provision of Colorado law which requires you in an intervening tax year to revalue property which has suffered a decrease in value attributable to an unusual condition. C.R.S.§39-1-104.11(b)(I)1 Two of the specified unusual conditions listed in that provision are "detrimental acts of nature" and "regulations restricting...the use of land." There can be no doubt that the ongoing COVID-19 pandemic is a detrimental act of nature and that the resulting federal, state and county regulations and Executive Orders have restricted the use of all of our clients' properties, not to mention those of most if not all other commercial property owners in Weld County. 'Please note that with respect to C.R.S.§39-1-104.11(b)(I), in 2018 the Colorado Court of Appeals observed that "[I]n 1987 the legislature made two changes: the provision went from permissive ("the assessor may revalue such property for an intervening year") to mandatory ("the assessor shall revalue such property"), and the year beginning the reassessment cycle would no longer be referred to as the "base year" CH 285, sec. 1, 39-1-104(11)(b)(I), 1987 COLO Sess. Laws 1385" Thibodeau v Denver County Board of Commissioners 428 P.3' 706, 710, fn. 4 (CO App 2018)(emphasis original). 18040 Edison Avenue ♦ St. Louis, Missouri 63005 Phone: (636) 537-2700 Toll Free: (800) 394-0140 Fax: (636) 537-2307 HEADQUARTERS: St. Louis, Missouri Bethesda ♦ Denver ♦ Hartford • Minneapolis JOSEPH C. SANSONE COMPANY Business Tax Solutions® There can likewise be no doubt that such restrictions, most of which constitute outright prohibitions on such use of property and the widespread negative effects of the pandemic itself, have and continue to cause a substantial decrease in the value of our clients' properties, far greater than any normal market fluctuation. The absence of receipt by our clients of any notice of valuation for this 2020 tax year or any other type of notice either by mail or publication is indicative of your office's failure to comply with C.R.S.§39-1-104.11(b)(I), which may ultimately subject you to penalties and fees. While we are prepared to file appeals for tax year 2020 for all of our clients based upon the circumstances, we are mindful of the limitations and delays in work processing that the COVID19 pandemic has caused all facets of society, including your office. Therefore we believe it prudent to first inquire with you as to whether your office has or intends to undertake revaluation of properties such as those owned by our clients in compliance with the referenced Colorado law. If you have not we respectfully demand that you do so. If you have commenced such revaluations, we respectfully ask that you advise as to when our clients may expect notification of their revaluations. We also respectfully request that your office respond to this inquiry on or before May 15, 2020 in light of the June 1, 2020 appeal deadline. Thank you for your courtesies. Very Truly Yours James P. Bick, Jr. General Counsel cc. Bruce Barker, County Attorney Weld County Colorado Weld County Government 1150 O Street Greeley, CO 80631 bbarker@co.weld.co.us 18040 Edison Avenue 4 St. Louis, Missouri 63005 Phone: (636) 537-2700 Toll Free: (800) 394-0140 Fax: (636) 537-2307 HEADQUARTERS: St. Louis, Missouri Bethesda ♦ Denver ♦ Hartford 4 Minneapolis Attachment A Weld 070931203016 BROWN BUSINESS PROPERTIES LLC Weld 070931204001 BROWN BUSINESS PROPERTIES LLC Weld 080306104007 BROWN BUSINESS PROPERTIES LLC Weld 080306113001 BROWN BUSINESS PROPERTIES LLC Weld 080332301005 MOUNTAIN STATES ROSEN LLC Weld 080716308006 NORLARCO CREDIT UNION Weld 095902400010 GARRETSON FAMILY PARTNERSHIP LLLP Weld 095910228006 MLS PROPERTIES LLC Weld 095912104004 .]AGADAR l_I_C Weld 095912401032 2528 W 16TH STREET LLC Weld 095913221006 WESTLAKE VILLAGE II LLC Weld 095913222001 WESTLAKE VILLAGE LLC Weld 095913400051 TEXAS ROADHOUSE HOLDINGS LLC Weld 095914311002 MLS PROPERTIES LLC Weld 095921268001 EARLY EDUCATION ENTERPRISES LLC Weld 095923190002 WILLCO VIII DEVELOPMENT LLLP Weld 095924103001 WILLCO IV DEVELOPMENT LLLP Weld 120726301001 RITCHIE BROS PROPERTIES INC Weld 130730402005 LIBERTY AVIATION LLC Weld 131308103011 CODE 3 ASSOCIATES INC Weld 131308208002 NAN MADEIRA STUART TRUST Weld 131308210001 WEAVER 880 LLC Weld 131311303001 CRESTONE PEAK RESOURCE HOLDINGS LLC Weld 131314000002 WHITE PEAKS PROPERTY II LLC Weld 131326209005 GEP INVESTMENTS INC Weld 131326215001 GEP INVESTMENTS INC Weld 146701401001 BFI MEDICAL WASTE INC Weld 146701404009 PAR 4 PROPERTIES LLC Weld 146719002002 CARBON ELEMENT SPE LLC Weld 146721400005 CRESTONE PEAK RESOURCE HOLDINGS LLC Weld 146731005022 C & K INVESTMENT PROPERTIES LLC Weld 146732460002 3200 VILLAGE VISTA DRIVE LLC Weld 147105306001 MARSID LAND LLC Weld 147131004003 DIESEL SERVICE PROPERTY II LLC Weld 147131004008 736 BASELINE LLC Weld 147131004010 DIESEL SERVICE PROPERTY LLC Weld 147131004011 RAW PROPERTY LLC Weld 147131005005 DIESEL SERVICE PROPERTY LLC Weld 147131005006 DIESEL SERVICE PROPERTY LLC Weld 147131401001 RAW PROPERTY LLC Weld R0057293 WESTLAKE VILLAGE LLC Weld R0057393 WESTLAKE VILLAGE LLC Weld R0057693 WESTLAKE VILLAGE LLC Weld R0189588 BSC HUDSON LLC Weld R0269195 EJ HOLDINGS INC Weld R0276895 FIRST NATIONAL BANK OF JOHNSTOWN Weld R0585001 UNION COLONY BANK Weld R2291686 UNION COLONY BANK Weld R3253204 ADAMS BANK TRUST Weld R3557205 BOULDER MARINE INC Weld R4738686 BOULDER SCIENTIFIC CO Weld R5577286 HIGHWAY 119 LLC Weld R5722686 RIGGS & DICKEN PROPERTIES LLC Page 1012 Attachment A Weld Weld Weld Weld Weld Weld Weld Weld Weld R6784078 R6786738 R7733799 R7733899 R8440800 R8574200 .................. R8951926 R8951927 R4726107 FERROUS DEVELOPMENT LLC KERSEY HOTEL LLC PHI ENTERPRISES LLC CAPITOL 3109 LLC FEI ENERGY FUND LLC (25%) GUIDA LLC WESTLAKE VILLAGE LLC WESTLAKE VILLAGE LLC KINDSFATER KIRK A KINDSFATER DEBORA .1 Page 2 of 2 Attachment A Weld County 2020 Tax Year Jurisidction Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Parcel Legal Owner Name NORIARCO CREDIT UNION BANZFIAF SCOTT T GEP INVESTMENTS INC GEP INVESTMENTS INC MIS PROPERTIES LLC MLS PROPERTIES LLC EJ HOLDINGS INC MARS D LANG LLC TEXAS ROADHOUSE HODINGS LLC BOULDER SCIENTIFIC CO RITCHIE BROS PROPERTIES INC WHITE PEAKS PROPERTY II LLC FIRST NATIONAL BANK OF JOHNSTOWN UNION COLONY BANK UNION COLONY BANK FEI ENERGY FUND LLC (25%) PAR 4 PROPERTIES LLC CARSON ELEMENT SPE LLC EARLY EDUCATION ENTERPRISES LLC DIESEL SERVICE PROPERTY II LLC RAW PROPERTY LLC 736 BASELINE LLC RAW PROPERTY LLC DIESEL SERVICE PROPERTY LLC DIESEL SERVICE PROPERTY LLC DIESEL SERVICE PROPERTY LLC LI BERRY AVIATION LLC GUIDA LLC HIGHWAY 115 LLC CAPITOL 3105 LLC WILLCO !V DEVELOPMENT LLLP WILLCO VIII DEVELOPMENT LLLP KERSEY HOTEL LLC C & K NVESTMENT PROPERTIES LLC MOUNTAIN SATES ROSEN LLC BFI MEDICAL WASTE INC NAN MADEIRA STUART TRUST CODE 3 ASSOCIATES INC CRESTONE PEAK RESOURCE HOLDINGS LLC CRESTONE PEAK RESOURCE HOLDINGS LLC BROWN BUSINESS PROPERTIES LLC BROWN BUSINESS PROPERTIES LLC BROWN BUSINESS PROPERTIES LLC BROWN BUSINESS PROPERTIES LLC WEAVER 880 LIC JAGACAR LLC 3200 VILLAGE VISTA DRIVE LLC 2528 W 16TH STREET LLC WESTLAKE VILLAGE II LLC WESTLAKE VILLAGE LLC WESTLAKE VII LAGE LLC WESTLAKE VILLAGE LLC WESTLAKE VII LAGE LLC WESTLAKE VII LAGE LLC W ESTEAKE VI I LAGE LLC Parcel ID Alternate ID 080716308006 R0269837 131119305003 R3252904 131326215001 R6784814 131326209005 R4201806 095914311002 R4510706 095910228006 R7512499 131322408003 R0269195 147105306001 R1396102 095913400051 R7518799 120710300014 R4738686 120726301001 R4699107 131314000002 R0258095 105908102001 R0276895 080719006007 R0585001 095912400020 R2291686 095903319008 R8440800 146701404009 83725605 146719002002 R3122499 095921268001 R4793707 147131004003 R6295386 147131004011 R0037790 147131004008 R5295885 147131401001 R5784865 147131004010 R5296086 147131005005 R6296586 147131005006 R5296686 130730402005 R7450798 131326206002 R8574200 131303000010 R5577286 131325206003 R7733899 095924103001 R3908505 095923190002 R6783065 096316302002 R6786738 146731005022 R0174589 080332301005 R0029690 146701401001 R7536099 131308208002 R8921500 131308103011 R7046298 131311303001 R6778342 146721400005 88949102 070931203016 R0057790 070931204001 R0927786 080306113001 R8956090 080306104007 R8947574 131308210001 88945705 095912104004 R2129486 146732460002 88946678 095912401032 R2295086 095913221006 R0057793 095913222001 R8951925 095913221002 R0057293 095913221005 80057693 095913221003 R0057393 095913222002 R8951926 095913222003 88951927 Parcel Legal Address 422 MAIN STREET 8258 COLORADO BOULEVARD 4001 COMMERCE COURT 7750 EAST I-25 FRONTAGE ROAD 4629 CENTERPLACE DRIVE 5754 WEST 11TH STREET 3901 Gadding Hollow Parkway 201 South Rollie Avenue 2451 West 28th Street 598 3 St 4444 RITCHIE DRIVE 4226 COUNTY ROAD 22 100 Johnstown Center Drive 1505 Main Street 1701 23rd Avenue 920 54th Avenue 180 MILLER DRIVE 1011 CARBON COURT 6700 WEST 29TH STREET ROAD 873 BASELINE PLACE 801 BASELINE PLACE 736 BASELINE PLACE 625 BASELINE ROAD 705 NORTH 9TH AVENUE NO ASSIGNED ADDRESS 755 NORTH 9TH AVENUE NO ASSIGNED ADDRESS 7200 Miller PI 3031 Highway 119 7600 Miller Ct 2350 29TH STREET 3530 WEST 29TH STREET Hill Street 2865 AIRPORT DRIVE 920 NORTH 7TH AVENUE 5355 COLORADO BOULEVARD 1456 SKYWAY DRIVE 1530 SKYWAY DRIVE 10188 EAST INTERSTATE 25 FRONTAGE ROAD 2797 COUNTY ROAD 6 600 OAK AVENUE 600 OAK AVENUE 550 EAST COLLINS STREET 450 EAST COLLINS STREET 1460 VISTA VIEW DRIVE 2626 WEST 10TH STREET 3200 VILLAGE VISTA DRIVE 106 2528 WEST 16TH STREET 2030 35TH AVENUE B 2100 35TH AVENUE 2108 35th Ave 2018 35th Ave 2024 35th Ave 2006 35TH AVENUE 2100 35TH AVENUE Assessors Value Owner's Value (*) $ 571,590 $ 285,800 $ 2,402,935 $ 1,201,500 $ 5,774,518 $ 2,887,300 $ 6,197,113 $ 3,098,600 $ 3,653,326 $ 1,826,700 $ 3,000,000 $ 1,500,000 $ 3,688,176 $ 1,844,100 $ 1,500,000 $ 750,000 $ 1,305,480 $ 652,700 $ 2,386,563 $ 1,193,300 $ 6,423,570 $ 3,211,800 $ 3,900,000 $ 1,950,000 $ 922,080 $ 461,000 5 1,127,857 $ 563,900 $ 2,535,800 $ 1,267,900 $ 2,232,000 $ 1,116,000 $ 1,190,000 $ 595,000 $ 1,581,428 $ 790,700 $ 1,887,540 $ 943,800 $ 240,608 $ 120,300 $ 775,200 $ 387,600 $ 1,120,000 $ 560,000 $ 1,941,362 $ 970,700 $ 1,120,000 $ 560,000 $ 707,578 $ 353,800 $ 768,240 $ 384,100 $ 96,000 $ 48,000 $ 1,975,785 5 987,900 $ 1,322,590 $ 661,300 $ 2,308,800 $ 1,154,400 $ 4,070,000 $ 2,035,000 $ 6,225,001 $ 3,112,500 $ 1,935,000 $ 967,500 $ 1,482,480 $ 741,200 $ 8,516,830 $ 4,258,400 $ 2,224,420 $ 1,112,200 $ 2,324,133 $ 1,162,100 $ 1,234,260 $ 617,100 $ 6,425,912 $ 3,213,000 $ 2,040,993 $ 1,020,500 $ 3,276,300 5 1,638,200 $ 288,000 $ 144,000 $ 2,320,965 $ 1,160,500 $ 1,812,773 $ 906,400 $ 2,749,289 5 1,374,600 $ 1,731,828 $ 865,900 $ 234,045 $ 117,000 5 530,750 $ 265,400 $ 1,955,343 $ 977,700 $ 16,934,443 $ 8,467,200 $ 1,229,786 $ 614,900 $ 815,544 $ 407,800 $ 1,102,929 $ 551,500 5 517,892 $ 258,900 5 2,458,629 $ 1,229,300 The owner's opinion of value is an estimate and hasn't fully been defined due to the ongoing economic impact of the unusual events, COVID-19, and may be lesser than the value indicated. Page 1 of 2 Attachment A Weld County 2020 Tax Year Jurlsldction Weld County Weld County Weld County Weld County Weld County Weld County Weld County Weld County Parcel Legal Owner Name GARRErSON FAMILY PARTNERSHIP LLLP PHI ENTERPRISES LLC BOULDER MARINE INC FERROUS DEVELOPMENT LLC RIGGS & DICKEN PROPERTIES LLC ADAMS BANK TRUST EXIT LW INVESTMENTS LLC ROLIADA COLORADO CO LTD Parcel ID Alternate ID 095902400010 R1882386 131326206001 R7733799 146703201006 R3557205 146703123001 R6784078 146712201024 R5722686 131119305006 R3253204 096105216005 R1194796 146712201007 R5721186 Parcel Legal Address Assessor's Value Owner's Value ( ' 3817 WEST 10TH STREET 7700 Miller 5792 Ideal Drive 3770 Puritan Way 5424 County Road 12 8308 Colorado Boulevard 113 N 6TH AVE 5294 COUNTY ROAD 12 $ 1,665,458 $ 832,700 $ 2,728,275 $ 1,364,100 $ 1,404,608 $ 702,300 $ 2,422,662 $ 1,211,300 $ 1,035,000 $ 517,500 $ 2,691,784 $ 1,345,900 $ 1,793,683 $ 896,800 $ 1,069,265 $ 534,600 " - The owner's opinion of value is an estimate and hasn't fully been defined due to the ongoing economic impact of the unusual events, COVID-19, and may be lesser than the value indicated. Page 2 of 2 Attachment A Weld County 2020 Tax Year Jurisdiction Parcel Legal Owner Name Weld County GEP INVESTMENTS INC Weld County SILVER COIN INVESTMENTS Weld County Ml 3106 LLC Weld County M1 3106 LLC Weld County Ml 3106 LLC Weld County M13106 LLC Weld County M13106 LLC Weld County UYEMIURA ANA Weld County RC4689 LLC Weld County RC 4689 LLC Weld County WIDE OPEN REAL ESTATE LLC Weld County NVW LLC Weld County WIDE OPEN REAL ESTATE LLC Weld County ASHTON GREELEY PROPERTY LLC Weld County MP 4665 LLC Parcel lb Alternate ID 147117401001 R8953237 131326217001 88947282 095911342003 82806604 095911350001 85270408 095911350002 R5270508 095911347004 R4597007 O 95911354001 88965193 095911349002 R5251408 095911347001 84596707 O 95911347002 R4596807 146703111004 88928300 095914401009 R0028093 146703111003 86928400 095905104003 R7083598 095911353003 R8962589 Parcel Legal Address 13525 County Road 8 4409 Coriolis 4625 West 20 Street 4657 West 20 Street 1 4657 West 20 Street 2 4669 West 20th Street E 4689 West 20th Street Cl 4689 West 20th Street D 4689 West 20th Street A 4689 West 20th Street B 3761 Monarch Street 2625 35th Avenue 3751 MONARCH ST 7251 W 4TH ST 4665 20TH ST SC Assessor's Value Owner's Value (.) $ 6,391,177 $ 3,195,600 $ 2,916,900 $ 1,458,500 $ 1,283,840 $ 641,900 $ 934,830 $ 467,400 $ 455,770 $ 227,900 $ 870,230 $ 435,100 $ 233,918 $ 117,000 $ 309,570 $ 154,800 $ 326,230 $ 163,100 $ 223,210 $ 111,600 $ 2,918,729 $ 1,459,400 5 6,021,549 $ 3,010,800 $ 329,664 $ 164,800 $ 6,314,357 $ 3,157,200 $ 606,199 $ 303,100 4 -The owner's opinion of value is an estimate and hasn't fully been defined due to the ongoing economic impact of the unusual events, COVID-19, and may be lesser than the value indicated. Page 1 of 1 August 3, 2020 Petitioner: BROWN BUSINESS PROPERTIES LLC 600 OAK AVE EATON, CO 80615-3404 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): BICK JR JAMES P LAW OFFICES 18040 EDISON AVE CHESTERFIELD, MO 63005-3702 RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2020-2207 Appeal 2008226299 Hearing 8/3/2020 1:30 PM Dear Petitioner: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. §39-8-101 et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2020. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R0057790 Deny - Denied in Full R0927786 Deny - Denied in Full R8947574 Deny - Denied in Full R8956090 Deny - Denied in Full $3,276,300 $288,000 $1,812,773 $2,320,965 $3,276,300 $288,000 $1,812,773 $2,320,965 Totals: $7,698,038 $7,698,038 4 Total Accounts 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: BICK JR JAMES P LAW OFFICES 18040 EDISON AVE CHESTERFIELD, MO 63005-3702 Petitioner: CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 BROWN BUSINESS PROPERTIES LLC 600 OAK AVE EATON, CO 80615-3404 RE: THE BOARD OF EQUALIZATION 2020, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2020-2207 Appeal 2008226299 Hearing 8/3/2020 1:30 PM Dear Petitioner: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. §39-8-101et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2020. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R0057790 Deny - Denied in Full R0927786 Deny - Denied in Full R8947574 Deny - Denied in Full R8956090 Deny - Denied in Full $3,276,300 $288,000 $1,812,773 $2,320,965 $3,276,300 $288,000 $1,812,773 $2,320,965 Totals: $7,698,038 $7,698,038 4 Total Accounts 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