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HomeMy WebLinkAbout20193006.tiffAugust 6, 2019 Petitioner: VESTAS BLADES AMERICA INC 11140 EASTMAN PARK DR WINDSOR, CO 80550-3397 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): RYAN LLC C/O SERENA BLACK 16220 N SCOTTSDALE ROAD SUITE 650 SCOTTSDALE, AZ 85254 RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2019-3006 Appeal 2008224882 Hearing 8/5/2019 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 2019. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R5250708 R6778001 R6778002 Deny - Administrative Deny Deny - Administrative Deny Deny - Administrative Deny $49,064,735 $49,165,551 $24,687,876 $49,064,735 $49,165,551 $24,687,876 Totals: $122,918,162 3 Total Accounts $122,918,162 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, 2019, MUST comply with the following provisions of C.R.S. §39-8-107(5): (5)(a)(I) On and after August 10, 2019, 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 carrot 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 6, 2019 Agent: RYAN LLC C/O SERENA BLACK 16220 N SCOTTSDALE ROAD SUITE 650 SCOTTSDALE, AZ 85254 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: VESTAS BLADES AMERICA INC 11140 EASTMAN PARK DR WINDSOR, CO 80550-3397 RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2019-3006 Appeal 2008224882 Hearing 8/5/2019 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 2019. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R5250708 Deny - Administrative Deny $49,064,735 R6778001 Deny - Administrative Deny $49,165,551 R6778002 Deny - Administrative Deny $24,687,876 $49,064,735 $49,165,551 $24,687,876 Totals: $122,918,162 3 Total Accounts $122,918,162 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, 2019, MUST comply with the following provisions of C.R.S. §39-8-107(5): (5)(a)(I) On and after August 10, 2019, 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 avalable and copyrighted publications used in calculating the value of the subject property. (II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the County Attorney and shall be accompanied by a certification that the County Assessor or the County Board of Equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer. Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to you. The address and telephone number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number: (303) 864-7710 Email: baa@state.co.us OR 2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the District Court of the county wherein your property is located: in this case that is Weld County District Court. A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado appellate review and C.R.S. §24-4-106(9), govern the process. OR 3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is final and you have no further right to appeal your current valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following: a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue arbitration. You and the Board of Equalization will select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located (i.e. Weld) will select the arbitrator. b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the property. The arbitrator also has the authority to administer oaths, and determine all questions of law and fact presented to him. The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by registered mail within ten (10) days of the arbitration hearing. c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of Equalization. In the case of residential real property, the fess may not exceed $150.00 per case. For cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you and Board of Equalization, but are paid by the parties as ordered by the arbitrator. If you have questions concerning the above information, please call me at (970) 400-4226. Very truly yours, BOARD OF EQUALIZATION Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor Chloe Rempel From: Sent: To: Cc: Subject: Cope, Brittnee <Brittnee.Cope@ryan.com> Wednesday, July 24, 2019 1:38 PM CTB-County Board of Equalization Lanzone, Joe Administrative Denial Request - Vestas Caution: This email originated from outside of Weld County Government. Do not click links or open attachments unless you recognize the sender and know the content is safe. Hello, We would like to request an administrative denial for accounts R5250708, R6778001, R6778002 Please let me know if you need anything else from us. Best, Brittnee Brittnee Cope Senior Analyst, Property Tax Consulting Ryan MAX at Kierland 16220 North Scottsdale Road Suite 650 Scottsdale, Arizona 85254 602.955.1792 Ext. 28-1014 602.318.0882 Mobile 602.955.4892 Facsimile ryan.com Industry Leaders in Client Service See what makes us different 1 QO l9 -30000 A.50 103 NOTICE OF DETERMINATION RECEIVED Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 JUL 452010 WELD COUNTY COMMISSIONFPr Date of Notice: 6/25/2019 Telephone: (970) 400-3650 Fax: (970) 304-6433 Office Hours: 8:00AM - 5:00PM ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R5250708 2019 4010 WIN STRIAL 11140 3GWIP PARK EASTMAN L1 3RD BLK1 FG PARK GREAT DR WINDSOR WESTERN INDU VESTAS 11140 WINDSOR, BLADES EASTMAN CO AMERICA PARK 80550-3397 INC DR RTY OW I PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE REVIEW PRIOR TO ACTUAL VALUE REVIEW AFTER INDUSTRIAL 49.064735 49,064,735 TOTAL 49,064,735 49,064,735 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05 - The law requires that data from Jan 2017 to June 2018 be used to establish current values. We have considered all three approaches to value and we have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Agent (If Applicable): RYAN LLC Joe Lanzone 16220 N SCOTTSDALE ROAD SUITE 650 SCOTTSDALE. AZ 85254 15-DPT-AR PR 207-08/13 R5250708 2019-3006 /ASO l O APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 25th through August 5th at 1150 0 Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: www.co.weld.co.us/appsl/cboe/ To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property -- after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.gov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2018? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $ 68,163,580 What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) Maket sales data demonstrates the plausible range of values to be lower than the value assessed for the 2019 tax year. ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. h gnature j oe.lanzone@ryan.com 602.955.1792 Telephone Number Email Address 'Attach letter of authorization signed by property owner. 1110/2O19 Date 15 -OPT -AR PR 207-08/13 R5250708 NOTICE OF DETERMINATION RECEIVED • Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 JUL 1 5 20'9 WELD COUNTY COMMISSION PP c Date of Notice: 6/25/2019 Telephone: (970) 400-3650 Fax: (970) 304-6433 Office Hours: 8:00AM - 5:00PM ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R6778001 2019 5318 1500 PT L1 BLK US FG #1 E CROWN 1 THAT VESTAS PART PRINCE BLADES LYING BLVD & NACELLA N2 OF BRIGHTON SEC 29 CAMP PROPERTY OWNER m BLADES EASTMAN CO 80550-3397 AMERICA PARK INC DR PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE REVIEW PRIOR TO ACTUAL VALUE REVIEW AFTER INDUSTRIAL 49.165,551 49.165,551 TOTAL 49,165,551 49,165,551 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05 - The law requires that data from Jan 2017 to June 2018 be used to establish current values. We have considered all three approaches to value and we have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Agent (If Applicable): RYAN LLC ACK Joe Lanzone 16220 N SCOTTSDALE ROAD SUITE 650 SCOTTSDALE. AZ 85254 15-DPT-AR PR 207-08/13 R6778001 i APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 25th through August 5th at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: www.co.weld.co.us/appsljcboej To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 (303) 866-5880 www.dola.colorado.gov/baa Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. District Court Contact the District Court in the County where the property is located. See your local telephone book for the address and telephone number. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2018? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $41,265,375 What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) Maket sales data demonstrates the plausible range of values to be lower than the value assessed for the 2019 tax year. ATTESTATION I, the undersigned owner or agent' of the property identif ed above, affirm that the statements contained herein an on any attachments hereto are true and complete. gnature joeJanzone@ryan.com 602.955.1792 Telephone Numoer Email Address ' Attach letter of authorization signed by property owner. 7/10/2919 Date 15-DPT-AR PR 207-08/13 R6778001 Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 NOTICE OF DETERMINATION RECEIVED JUL 1 5 2019 WELD COUNTY COMMISSiOn!EaP Date of Notice: 6/25/2019 Telephone: (970) 400-3650 Fax: (970) 304-6433 Office Hours: 8:00AM - 5:00PM ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R6778002 2019 5316 1500 PT Li BLK 1 US FG #1 THAT E CROWN VESTAS PT PRINCE BLADES LYING & S2 OF BLVD BRIGHTON NACELLA SEC CAMP 29 VESTAS 11140 WINDSOR, BLADES AMERICA EASTMAN PARK CO 80550-3397 INC DR PROPERTY OWI PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE REVIEW PRIOR TO ACTUAL VALUE REVIEW AFTER INDUSTRIAL 24.687.876 24.687,876 TOTAL 24,687,876 24,687,876 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05 - The law requires that data from Jan 2017 to June 2018 be used to establish current values. We have considered all three approaches to value and we have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Agent (If Applicable): RYAN LLC Joe Lanzone 16220 N SCOTTSDALE ROAD SUITE 650 SCOTTSDALE, AZ 85254 15-DPT-AR PR 207-08/13 R6778002 APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 25th through August 5th at 1150 0 Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: www.co.weld.co.us/appsl/cboe/ To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.gov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2018? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $ 21,913,120 What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) Maket sales data demonstrates the plausible range of values to be lower than the value assessed for the 2019 tax year. ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. Snature joe.lanzone@ryan.com 602.955.1792 Telephone Number Email Address 1 Attach letter of authorization signed by property owner. 1040/2019 Date 15-D PT -AR PR 207-08/13 R6778002 RECEIVED Ryan*) Innovative Solutions to Taxing Problems. JUL 1 5 2019 WELD COUNTY COMMISSIONERS SENT VIA CERTIFIED MAIL 9214 7969 0099 9790 1628 7527 46 RETURN RECEIPT REQUESTED July 9, 2019 Weld County Board of Equalization 1150 O Street PO Box 758 Greeley, CO 80631 Re: Protest of Real Property Notices of Determinations Vestas Blades America, Inc. 2019 Tax Year To Whom It May Concern: MAX at Kierland 16220 North Scottsdale Road Suite 650 Scottsdale, AZ 85254 Tel. 602.955.1792 Fax 602.955.4892 www.ryan.com Ryan, LLC is the duly authorized agent for property tax matters concerning Vestas Blades America, Inc. This letter, along with the attached Real Property Petitions, is our notice of protest for the 2019 tax year. The properties under protest are identified below. Property Parcel 2019 AV 2019 SF 2019 AV/SF • re Target uminary -re Value Value/SF2019 uminary arget Windsor Blades R5250708 $49,064,735 545,194 $90.00 $38,163,580 $70.00 Brighton Blades R6778001 $49,165,551 550,205 $89.36 $41,265,375 $75.00 Bri• hton Nacelles R6778002 $24,687,876 273,914 $90.13 $21,913,120 $80.00 Market comparable sales data, including the data attached to this protest, demonstrate the plausible range of market value for the Vestas properties is from as low as $15 to $75 per square foot. All but one is considered manufacturing and most of the properties have well over 30 -foot story heights. As we have pointed out in the past, the unusual configuration of the Vestas properties reduces the marketability and therefore their market value. Nevertheless, we believe a unit price toward the high end of the range is appropriate. Our 2017 data averaged $56 per square foot for buildings averaging over 400,000 square feet in size. The 2019 sales data included herein averages $49 per square foot for buildings averaging 331,000 square feet in size. This is not a large sample size, but this new search of the market suggest that larger industrial sales do not show much of an upward trend. 2 of The taxpayer is requesting a value of $70.00 per square foot for Windsor Blades, $75.00 per square foot for Brighton Blades, and $80 per square foot for the Brighton Nacelles facility. Address City ST Built Plant SF Land AC Story Sale Date S/SF Ht. 10300 390 Mountain View Dr Johnstown CO 1999 0 25.37 30'0" 12/23/2015 $74.76 42400 15'0"- 1601 McGee St Kansas City MO 2006 0 5.21 60'0" 5/15/2019 570.99 13011 9586 E I-25 Frontage Rd Longmont CO 1997 7 7.66 19'3" 4/26/2017 $70.71 27450 9800 Inkster Rd Romulus MI 1996 0 23.73 46'0" 5/9/2018 $70.13 18'0"- 1011 14th St Fort Lupton CO 1973 94535 16.14 30'0" 12/21/2015 $63.47 23058 27'0"- 8201 Chad Colley Blvd Fort Smith AR 2011 8 90 52'0" 3/2/2016 $46.40 61332 25'0"- 3741 Road N NE Moses Lake WA 2010 15 162 60'0" 9/29/2015 $46.30 1029 W 19th St (Part of Multi- 41614 23'0" - Property Sale) Chattanooga TN 2009 9 64.23 75'0" _5/29/2018 $36.04 25200 24'0"- 5000 Commerce Center Dr Franklin 1998 0 56.8 60'0" 5/25/2018 $31.55 O11 45300 41'0"- 284 Mawsons Way Newberry SC 2006 0 50 50'0" 7/14/2017 $30.91 69340 15'0"- 6800 75 S Sherman TX 1998 4 78.49 45'0" 11/6/2017 $28.84 Highway 28813 32'0"- 1800 Sturgis Rd Conway AR 1995 7 124 60'0" 6/11/2018 $15.27 Please contact me at your earliest opportunity so that we may address the proper valuation treatment of the subject facilities for the 2019 Tax Year. You may reach me at 602.95 5.1792 or joe.lanzone@ryan.com. Thank you for your review of this matter. Best regards, Joe Lanzone Manager Ryan0 ovative Solutions to Taxing Pgiblenns. STATEMENT OF AGENCY Vestas Blades America, Ince Vestas Nacelles America, Inc - 5780 Fleet Street Suite 300 Carlsbad, CA 92008 Tel. 442.244.2422 Fax 442.244.2423 www.ryan.com Hereby appoints Ryan, LLC as agent for the purpose of filing real estate and personal property statements, renditions, returns and/or assessment appeals, applications or petitions for review of valuation with all counties, appraisal districts and/or Assessment Appeal Boards, Boards of Review, or Boards of Equalization, appearing on our behalf before said Boards, examining any records, and discussing with the appropriate governmental authority the assessment of the property located at the following address: All property located in Weld County, Colorado This property being owned by the undersigned incorporated in the State of Colorado. This agency shall remain in effect for the 2019 and 2020 assessment years. Print Name Signature erc4,.. / • fie -7-2_ . AiioeueU,n _di Notary Public State of COI0 r ado Coun}�, of1,02(C1 `J My commission expires of [ 20 Title I` f Date Subscribed /Ph 4 ia,4 e IA , 20 i c 7 r ...- MICHELE E 6Y0ALEK NOTARY PUBLIC STATE OF COLORADO NOTARY ID 0 1'191400271 MY COMMISSION EXPIRES SEPTEMBER 11, 2019 390 Mountain View Dr - Gateway Center Gateway Center Johnstown, CO 80534 Sale on 12/23/2015 for S7,700,000 ($74.76/SF) - Research Complete 103.000 SF Class C Manufacturing Building Built in 1999 SOLD Recorded Buyer: True Buyer: Buyer Broker: Buyer & Seller Contact Info U'J 'a d Map data !x12019 Goc - Use Real Estate Holdings LLC US Engineering 1100-1170 W 120th Ave Westminster, CO 80234 (303) 629-1244 Newmark Knight Frank Bruce Mawhinney (303) 260-4255 Mike Wafer (303) 260-4242 Recorded Seller: True Seller: Seller Type: Listing Broker: Transaction Details Civeo Usa Manufacturing Llc PTI USA Manufacturing LLC 390 Mountain View Dr Johnstown, CO 80534 (303) 357-4910 Corporate/User Cushman & Wakefield Matthew Trone (303) 813-6426 Steve Hager (303) 813-6446 Sam Slaton (303) 813-6463 Stream Realty Partners, LP Jon Farris (713) 857-3026 ID: 3477518 Sale Date' Escrow Length: Sale Price: Asking Price: Price/SF: Price/SF Land Gross. 12/23/2015 (257 days on market) $7,700,000 -Confirmed $9,000,000 $74.76 $6.97 Percent Leased 100.0% Tenancy: Single Sale Type: Bldg Type: Year Built/Age: RBA: Land Area: Percent Improved: Total Value Assessed: Improved Value Assessed Land Value Assessed: Land Assessed/SF: Owner User Manufacturing Built in 1999 Age: 16 103,000 SF 25.37 AC (1,105,074 SF) 88.8% $1,508,280 in 2014 $1,339,400 $168,880 $0.00 Ryan ) Vestas CO 2019 Comparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 1 390 Mountain View Dr - Gateway Center 103,000 SF Class C Manufacturing Building Built in 1999 (con't) SOLD Financing: Parcel No: Document No: Sale History: Down payment of $1,540,000.00 (20.0°/0) $6,160,000.00 from Commerce Bank 106103411002 4167635 Sold for $7,700,000 ($74.76/SF) on 12/23/2015 Sold for $5,050,000 ($49.03/SF) on 12/5/2011 • Transaction Notes The buyer's broker verified the 103,000 SF industrial building sold for $7.7 million. The buyer will expand to this location. They will occupy the entire building. Current Industrial Information Bldg Type: Bldg Status: Rent/SF/mo: Bldg Vacant: Building FAR: Office Avail: Max Contig: Smallest Space: Land Area: Lot Dimensions: Ceiling Height: Loading Docks: Cross Docks: Drive Ins: Sprinklers: Rail Line: Manufacturing Built in 1999 0 SF 0.09 0 SF 1,105,074 SF SIP 30'0" - (bldg. total) 8/18'0"w x 20`0"h (total) Wet None Property Mix: Industrial Office 2014 Tax @ $1.25/sf Expenses: 89,327 SF 13,673 SF RBA: 'A Leased: Stories: Total Avail: Warehouse Avail: CAM Zoning: Owner Type: Owner Occupied: Tenancy: Column Spacing: Levelators: Crane: Const Type: Steel Rail Spots: 103,000 SF 100.0% 1 0 SF 0 SF Industrial Yes Single (86.7%) (13.3%) Parking: 181 free Surface Spaces are available; Ratio of 1.75/1,000 SF Features: Signage Location Information 315 ID: 1539696 Park Name: Located: Metro Market: Submarket: County: CBSA: CSA: DMA: Gateway Center Mountain View Dr & Longs Peak Rd Denver Weld County Ind/Weld County Ind Weld Greeley, CO Denver -Aurora, CO Denver, CO -WY -NE Ryan J `siestas CO 2019 Comparable Sales Copyrighted report I ceased to Ryan Property Tax Practice - 223840. 5/28/2019 Page 2 2 1601 McGee St - Kansas City Star Printing & Distribution Kansas City, MO 64108 Sale on 5/15/2019 for $30,100,000 ($70.99/SF) - Research Complete 424,000 SF Class A Manufacturing Building Built in 2006 SOLD Recorded Buyer: True Buyer: Buyer Type L t. H Pt INE D LIGHT DISTRICT e CROSSROADS Li Buyer & Seller Contact Info 1 etk C, 1 R St a 0 E 15th St i l I j 7th f Map data c:.:;2019 G c,. Ambassador Hospitality LLC Ambassador Hospitality LLC 1 US Bank St. Louis, MO 63101 (314) 241-7777 Other - Private Recorded Seller: True Seller: Seller Type: Listing Broker: Cypress Media LLC The McClatchy Company 21000 St Sacramento, CA 95816 (408) 348-2071 REOC CBRE Randy Getz (916) 446-8287 Sale Date: Escrow Length: Sale Price: Asking Price: Price/SF: Price/SF Land Gross: Percent Leased: Tenancy: Actual Cap Rate: Sale Conditions: No. of Tenants: Tenants at time of sale: Legal Desc: Parcel No: Transaction Details 05/15/2019 (729 days on market) $30,100,000 -Confirmed $30,143,075 $70.99 $132.73 100.0% Multi 9.25% Sale Leaseback, Investment Triple Net 1 The Kansas City Star Sale Type: Bldg Type: Year Built/Age: RBA: Land Area: Percent Improved: Total Value Assessed: Improved Value Assessed Investment Manufacturing Built in 2006 Age: 13 424,000 SF 5.21 AC (226,769 SF) 87.8% $7,457,696 in 2018 $6,546,144 Land Value Assessed: $911,552 Land Assessed/SF: $4.00 STAR OAK STREET ADDITION ---LOT 1 29-240-19-11-00-0-00-000, 29-240-36-08-00-0-00-000 ID: 4761997 Ryan ) Vestas CO 2019 Comparable Sales Copyrighted report licersed tc Ryan Property Tax Practice - 223840. 5/28/2019 Page 3 1601 424,000 McGee SF St - Kansas City Star Class A Manufacturing Building Built in Printing 2006 (con'') & Distribution SOLD Transaction Notes On May 15th, 2019, this 424,000 SF property at 1601 McGee St. Kansas City, MO sold in an Sale Lease Back Investment sale for $30.1 MM. The property was leased back with annual lease payments of S2.8MM. This building located in Jackson County sits on 6.4 acres of land as a Steel construction type. Costar was able to touch base with a source deemed reliable who confirmed the sale of the property for the date and price indicated, transfen-ing title from The Kansas City Star over to Ambassador Hospitality LLC. The Source did not give the sales conditions which affected the price of the sale. All information regarding the sale of this property was verified by a source deemed reliable and through public record information. Income Expense Data Estimated Net Income Net Operating Income $2,783,878 - Debt Service - Capital Experditure Cash Flow Current Industrial Information ID: 778726 Bldg Type: Manufacturing RBA: 424,000 SF Bldg Status: Built in 2006 % Leased: 100.0% Rent/SF/mo: - Stories: 2 Bldg Vacant: 0 SF Total Avail: 0 SF Building FAR: 1.87 'Warehouse Avail: 0 SF Office Avail: 0 SF CAM - Max Contig: - Zoning: URD: Urban Redevelopment Smallest Space: - Owner Type: Other - Private Land Area: 226,769 SF Owner Occupied: No Lot Dimensions: - Tenancy: Single Ceiling Height: 15'0"-60'0" Column Spacing: - Loading Docks: None (bldg. total) Levelators: None Cross Docks: - Crane: None Drive Ins: 2/12'0"w x 14'0"h (total) Const Type: Steel Sprinklers: Wet Rail Spots: None Rail Line: None Power: 1000a/277 -480v 3p Utilities: Gas, Heating, Lighting, Sewer, Water Parking: 50 free Surface Spaces are available; Ratio of 0.11/1,000 SF Features: Air Conditioning, Buss Ducts, Floor Drains, Signage _ Location Information Second Address: 1729 Grand Ave Located: Between McGee & Oak, 17th to Truman Metro Market: Kansas City Submarket: Downtown Ind/Downtown KC Ind County: Jackson CBSA: Kansas City, MO -KS CSA: Kansas City -Overland Park -Kansas City, MO -KS DMA: Kansas City, MO -KS Ryan `:testis CO 2019 Comparable Sales Copyrighted report (tensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 4 l 1601 McGee St - Kansas City Star Printing & Distribution SOLD 424,000 SF Class A Manufacturing Building Built in 2006 (con't) Parcel Legal Description: Number: 29-240-19-11-00-0-00-000, 29-240-36-08-00-0-00-000 - County: Jackson Mat Map: 1601 McGee St .r P k Y 1 .-.._.-_ ' 4. f 11# jy J to dh dJ « • _ ICS �' -�+4. . r_ �". _ 4n A w a' I 22 IL.a - ..rte.-- _4-r` . I • it i is ` F -et o b -a 4- A r 104 111771 337 �- 3 • t S'1 int*'- w 4 34 MC CCM ALC __- L ***It MC Gra ADO ]P s,. 38 a> rare' �► .,�. ...., ... _ _ 4 t ,. 44:J _ jJyd� .r/ L Ryan.) Vestas CO 2019 Comparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 5 3 9586 Longmont, Sale 130,117 E 1-25 CO 80504 Class Frontage Rd for $9,200,000 ($70.71/SF) B Manufacturing - Building Front 25 - Research Complete Built in 1997 SOLD on 4/26/2017 SF • i i s, I 'fob& le { .— _..,e, 500 yt i Map data 2019 Googie Google Buyer & Seller Contact Info Recorded Buyer: United Power Inc Recorded Seller: 9586 LLC True Buyer: United Power Inc True Seller: The W.W. Reynolds Companies, Inc. 500 Cooperative Way William Reynolds Brighton, CO 80603 1375 Walnut St (303) 642-7921 Boulder, CO 80305 (303) 442-8687 Buyer Type: Corporate/User Seller Type: Developer/Owner-RGNL Buyer Broker: Hepp Realty LLC - Metro Brokers Listing Broker: Cushman & Wakefield Janet Hepp-Struck Aaron Valdez (303) 654-1900 (303) 3124204 Chris Ball (303) 312-4280 Alec Rhodes (303) 312-4282 Cushman & Wakefield Jason Ells (970) 267-7722 Transaction Details ID: 3890140 Sale Date: 04/26/2017 (1,686 days on market) Sale Type: Owner User Escrow Length: - Bldg Type: Manufacturing Sale Price: $9,200,000 -Confirmed Year Built/Age: Built in 1997 Age: 20 Asking Price: $11,710,530 RBA: 130,117 SF Price/SF: $70.71 Land Area: 7.66 AC (333,582 SF) Price/SF Land Gross: $27.58 Percent Leased: 0.0% Tenancy: Single Transfer Tax: $920 Financing: Down payment of $9,200,000.00 (100.0%) Legal Desc: DEL-CC3-1 L1 BLK3 AMD DEL CAMINO CENTER PUD Ryan Vestas CO 2019 Comparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 6 9586 El -25 Frontage Rd - Front 25 SOLD 130,117 SF Class B Manufacturing Building Built in 1997 (can't) Parcel No: Document No: Sale History: 131314200078 4297235 Sold for $9,200,000 ($70.71/SF) on 4/26/2017 Sold for 510,037,500 ($77.14/SF) on 12/23/2009 Sold on 9/1/2009 Non -Arms Length Sold for $7,350,000 ($56.49/SF) on 11/30/2005 Transaction Notes The property was sold for $9,200,000. The property had been vacant since 2012 when its previous owner closed for business. The property has been renamed "Front 25" The property had some deferred maintenance and that got the buyers a price reduction. The buyers are not moving from anywhere, this purchase was due to an expansion. The buyers plan to grow into the property but leasing a portion of the building has not been ruled out. The property needs to be redeveloped in the interior prior to the new buyers move -in. Income Expense Data Expenses - Taxes - Operating Expenses Total Expenses $107,199 $107,199 Current Industrial Information ID: 706534 Bldg Type: Bldg Status: Rent/SF/mo: Bldg Vacant: Building FAR: Office Avail: Max Contig: Smallest Space: Land Area: Lot Dimensions: Ceiling Height: Loading Docks: Cross Docks: Drive Ins: Sprinklers: Rail Line: Property Mix: Expenses: Power: Utilities: Parking: Features: Manufacturing Built in 1997 0 SF 0.39 0 SF 333,582 SF ON 19'3" 3 ext (bldg. total) No 3 (total) Wet None RBA: % Leased: Stories: Total Avail: Warehouse Avail: CAM Zoning: Owner Type: Owner Occupied: Tenancy: Column Spacing: Levelators: Crane: Const Type: Rail Spots: Industrial 120,117 SF (92.3%) Office 10,000 SF (7.7%) 2017 Tax @ $0.82/sf; 2006 Est Ops @ $1.87/sf 8000a/480v 3p Gas - Natural, Heating - Gas, Sewer - City, Water - City 252 free Surface Spaces are available; Ratio of 2.00/1,000 SF Floor Drains Location Information 130,117 SF 100.0% 1 0 SF 0 SF PUD Corporate/User No Single 30'w x 40'd 3 ext None Masonry None Metro Market: Denver Ryan !fiestas CO 2019 Comparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 7 9586 E I-25 Frontage Rd - Front 25 SOLD 13C1117 SF Class B Manufacturing Building Built in 1997 (con't) Submarket: Weld County Ind/Weld County Ind County: Weld CBSA: Greeley, CO CSA: Denver -Aurora, CO DMA: Denver, CO -WY -NE Map(Page): Mapsco 262-KD63 Ryan 'fiestas CO 2019 Comparable Sales Copyrighted report Itersed to Ryan Property- Tax Practice - 22384C. 5/28/2019 Page 8 CD J O S 11015147" E so Aeato2' ...� (n anni=orawor It - - Wig 'r 7. `.'; try -- w •Ii �,�-�fn' �'- __ — a ��' _ r. a ---• �- .......ANS I• — w —ft --s -- — —J.-aF. n 1-hr- -�_.�rL f.-� .— W... 16, 0 wf►-r•.r � _'1r..s.. 1..1 M et ilimaialfsi till sist BLOCK- .sue. 30 re- tn. ■• 2 1 I I ir ert , 1 S •saNs r16sa illi 1 x i r I I 1 I i• . 1-111mi II I3LD ,-..,..13 .< 2 ti; } 1. 4 Cr ill meL I AI IIC at int- LaMar? f itzar: i ._ ate 1 aM }sae nom. 1es) or ' O °Iji ate t M set is MKr+ 1 = - alt. rat l.b. lial r \ I a Nwivvfs ---14 rel •••• -4- - — ' a - - w if- ��,�.++' li. • • r w -al-- �+ A -- 1 t .- r 1 r...211... �. 1 ff�,1 l' C is `_ "r - — r - — — . _ f . 1 T ` - -• ... Jill t 1 a a Ia - a .- . _ r we — r �' - I ' r.1 `' r'' �JI.. ..111117M- Zi Int 25 g Built in 1997 (con't) I Camino Center PUD Plat Map: 9586 E 1-25 Frontage Rd I t d X719 i I Ail ■ IMMO sit I or....L.).......—M"'" sat .� .�. v i .,el. • ,.�- 4 1 ��� 7 Is s �ti s 1.a �1 r ` ,' r; k SLC'S y k.4 ? I. K 24 ''/ I I_ 1 / fl r c 7 ' fls„i 1 I d 1i MO ', �) li I 1 I 1 ii! 1 irNas. 1 r•vn a i r • I 1 I t 1 ''- +e fi__ . I r 1 / I S Fs : 1 1; r • wii I'_ I .. ,. M i',14! Is f 1 1 - - 1 11 s 1 I - ... :....---- .i��' :P 1 1 • I .t� I VW":AP lVII 1 SCI flats\- % •,'1, on ./ At A 4 1 nrs ltn 1 Ikon ' 'Q 'i 1 ' 1 h p .4' p 8' 11� C•CK 1 fli M../s't OP t;•« L7L �i1 3 % I CO CO N. Ti -,a 1 $ . 1 :J L., 3 gi .1 ! tS. iii 4 I sr: 131314200' HT Lot 1 b i k 3 ty. Weld I I-4 Ill y rontage B Manufactui CO CEP H 1 qr sem 'a al ? ap_ser f 1.a % • OMNI -�..r ✓ jI ' ~ ii of -. - �7 • ~ — OW +-•- .o. _ 4. 1. ' ef. .. r-1 - — S -. _ r a .- - - _1_ a J ___ _ «. a.. ' Ans. non r J. A. a 1r .a w r .r -sous ... r. .............. + w .' IM ' ''— .o • c I-25 EAST FRONTAGE ROAD .r :a I — S EAST FRONTACE ROAD L !n co 3 E a e.1 •Us / %-EstM111.44.5 id IitCle N • O a U WCf) 8 00 *WIC Oil LI f Jo ] r►Ir1or P de)•/i7i r 0. O v ca cv f 3 N _ 1 Ir f FRONTAGERD 5 C, N CD tn ti To C) co a O U rn 0 N 0 N 1a N C) O N N 1 4) co x N ►--- t a O a_ (13 5, 0 V 4) In C U t 0 a N 0 C rrn >. a 8 4 9800 Inkster Rd Romulus, MI 48174 Sale on 5/9/2018 for $19,250,000 ($70.13/SF) - Research Complete 274,500 SF Class B Warehouse Building Built in 1996 SOLD Usurscr et Avg, I p (1:"}allt • s ri Vtkir -3 ri (r 500 1r_J_ Map rata Z2019 Gooz Buyer & Seller Contact Info Recorded Buyer: True Buyer: STAG Romulus 2 LLC STAG Industrial, Inc. 1 Federal St Boston, MA 02110 (617) 574-4777 Buyer Type: Public REIT Recorded Seller: True Seller. Seller Type: Bridgeway Development Corporation Bridgeway Development Corporation James Brown 835 Mason St Dearborn, MI 48124 (313) 562-6200 Individual Transaction Details ID: 4343998 Sale Date: Escrow Length: Sale Price: Asking Price: Price/SF: Price/SF Land Gross: Percent Leased: Tenancy: Actual Cap Rate: No. of Tenants: Tenants at time of sale: Parcel No: Document No: Sale History: 05/09/2018 $19,250,000 -Confirmed $70.13 $18.62 100.0% Single 7.42% 1 Yanfeng US Automotive 80-049-99-0001-707 54412-1482 Sold for $19,250,000 ($70.13/SF) on 5/9/2018 Sold for $9,100,000 ($33.15/SF) on 7/2/2002 Sale Type: Bldg Type: Year Built'Age: RBA: Land Area: Investment Warehouse Built in 1996 Age: 22 274,500 SF 23.73 AC (1,033,679 SF) Ryan ) Vestas CO 2019 Comparable Sales Copyrighted report licersed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 10 9800 Inkster 274,500 SF Class Rd B Warehouse SOLD Building Built in 1996 (can't) Transaction Notes - - __- .s w.. STAG $19.25 Industrial million, acquired the subject property from Bridgeway Development or $111 per foot. ...ao.__ Corp (fka Plastechs). ... .—. ... . . ... . .. ., ..._ ........... The 172,255 SF building traded for The former owner of Plastech had held onto the real estate when Plastech was sold to Johnson Controls and successor companies (Yanfeng US Automotive) and this is hence not a sale leaseback. Yanfeng occupied the entire building at the time of the deal. Income Expense Data Expenses - Taxes $152,978 - Operating Expenses Total Expenses $152,978 Net Income Net Operating Income $1,427,400 - Debt Service - Capital Expenditure Cash Flcw Current Industrial Information ID: 681195 Bldg Type: Warehouse RBA: 274,500 SF Bldg Status: Built in 1996 4 Leased: 100.0% Rent/SFimo: - Stories: 1 Bldg Vacant: 0 SF Total Avail: 0 SF Building FAR: 0.27 Warehouse Avail: 0 SF Office Avail: 0 SF CAM - Max Contig: - Zoning- MT2, Romulus Smallest Space: - Owner Type: Public REIT Land Area: 1,033,679 SF Owner Occupied: No Lot Dimensions: 1073x931 Tenancy: Single Ceiling Height: 46'0" Column Spacing: 100'w x 100'd Loading Docks: 22 ext (bldg. total) Levelators: 16 ext Cross Docks: - Crane: 6/30-40 tons Drive Ins: 5/1210"w x 14'0"h (total) Const Type: Metal Sprinklers: Yes Rail Spots: None Rail Line: None Property Mix: Industrial 158,447 SF (57.7%) Office 13,778 SF (5.0%) Expenses: 2018 Tax @ $0.56/sf Utilities: Heating, Sewer - City, Water - City Parking: 250 free Surface Spaces are available; Ratio of 1.45/1,000 SF Location Information Metro Market: Detroit Submarket: Airport/I-275 Ind/Airport District Ind County: Wayne CBSA: Detroit -Warren -Dearborn, MI CSA: Detroit -Warren -Ann Arbor, MI DMA: Detroit, MI Map(Page): Rand McNally 4498-B6 Ryan './estas CO 2019 Comparable Sales Copyrighted report /sensed to Ryar Property Tax Practice - 223840. 5/28/2019 Page 11 9800 Inkster Rd 274,500 SF Class B Warehouse Building Built in 1996 (con't) SOLD Parcel Number 80-049-99-0001-707 Legal Description: Por NE4 sec 13 T3S R9E County: Wayne .Yj..,...•Iff,.,r . 11 •<rr t z 0 N 11:7: a y I • Fr ,:\ i i J II - I L'I !s.- op 4 J I it Plat Map: 9800 Inkster Rd s . +!a•l • - .• -• - -- - .•. - ' ;i1nPa • II• (Iyt2• B2a2/ t 1 I rest b.: J sink •-1: +r I II' 1 I i -- I F 2O31 ifItIrtnil rl Si se 1-JILDEBRANDI RD II .s 4 frz �l et •' I - 1• I II 1 41 i�:.l:l!il I II IS N •t I .:ILla jib I. I;:: • it CC .% Fig I . / &t3lti• ,, I� t 4.132L2 1 - -see u ri; I of• elg Xc • c - •., •• I.!h .. ti • _ •..a,..I� j -r' . • •1 ft ... ... iv r.• . .. , • • t a a 1 • :. ir :► f «i 'itsLiii ..... f ...... .: • ... tit. It R1 +► t 'l:Ifl li �� ral .. • I .� • .-S..'... • . •r, . • • 1 —I1—Il-ie —a_ :I r Ryan Vestas CO 2019 CDmparable Sales Copyrighted reportkersed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 12 5 1011 14th St Fort Lupton, CO 80621 Sale on 12/21/2015 for $6,000,000 (S63.47/SF) - Research Complete 94,535 SF Class C Manufacturing Building Built in 1973, Renov 2010 SOLD i We* I ' 500 Id:: Map cats .t2019 G Buyer & Seller Contact Info Recorded Buyer: True Buyer: Buyer Type: Buyer Broker: 1011 Fort LLC Merritt Equipment Company Everett Merritt 9339 Brighton Blvd Henderson, CO 80640 (800) 634-3036 Developer/Owner-RGN L Unique Properties, Inc. Sam Leger (303) 321-5888 Timothy Finholm (303) 321-5888 Recorded Seller: True Seller: Seller Type: Listing Broker: Transaction Details Bach Composite Colo Inc Bach Composite Colo Inc Geert Skovsgaard 1011 14th St Fort Lupton, CO 80621 (303) 857-2777 Corporate/User Newmark Knight Frank Kittie Hook (303) 260-4395 Sale Date: Escrow Length: Sale Price: Asking Price: Price/SF: Price/SF Land Gross: Percent Leased: Tenancy: No. of Tenants: Tenants at time of sale: Financing: Parcel No: Document No: Sale History: 12/21/2015 (950 days on market) 90 days $6,000,000 -Confirmed $6,000,000 $63.47 $8.53 100.0% Single 1 Rader Properties Down payment of $1,500,000.00 (25.0%) $4,500,000.00 from Colorado State Bank & Trust 130932000019 4167098 Sold for $6,000,000 ($63.47/SF) on 12/21/2015 Sold for $2,600,000 ($27.50/SF) on 9/2/2009 Sale Type: Bldg Type: Year Built/Age: RBA: Land Area: ID: 3476976 Owner User Manufacturing Built in 1973, Renov 2010 Age: 42 94,535 SF 16.14 AC (703,058 SF) Ryan 'Jestas CO 2019 Comparable Sales Copyrighted report licersed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 13 1011 94,535 14th SF Class St C Manufacturing Building Built in 1973, Renov 2010 (con't) SOLD Transaction Notes The buyer's deferred maintenance broker verified or thee 1031 94,535 exchanges. SF industrial building sold for $6 million. There were no conditions to the sale. There was no This is an expansion for the buyer, they will occupy the entire building around April 2016. There was a small sale lease back with the buyer to allow for time to move/close down. no further details were available. Income Expense Data Expenses -Taxes $66,874 - Operating Expenses Total Expenses $66,874 Current Industrial Information ID: 1527719 Bldg Type: Manufacturing RBA: 94,535 SF Bldg Status: Built in 1973, Renov 2010 %,% Leased: 100.0% Rent/SFr-no: - Stories: 1 Bldg Vacant: 0 SF Total Avail: 0 SF Building FAR: 0.13 Warehouse Avail: 0 SF Office Avail: 0 SF CAM - Max Contig: - Zoning: 1-2 Smallest Space: - Owner Type: Individual Land Area: 703,058 SF Owner Occupied: Yes Lot Dimensions: - Tenancy: Single Ceiling Height: 18'0"-30'0" Column Spacing: - Loading Docks: 2 ext (bldg. total) Levelators: - Cross Docks: - Crane: 5 Drive Ins: 9 (total) Const Type: Steel Sprinklers: Yes Rail Spots: Yes Rail Line: None Property Mix: Office 8,800 SF (9.3%) Expenses: 2016 Tax @ $0.78/sf Power: 1200a/480v 3p Parking: 142 Surface Spaces are available Location Information Metro Market: Denver Submarket: Weld County Ind/Weld County Ind County: Weld CBSA: Greeley, CO CSA: Denver -Aurora, CO DMA: Denver, CO -WY -NE Ryan Vestas CO 2019 Comparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 14 1011 14th St 94,535 SF Class C Manufacturing Building Built in 1973, Renov 2010 (con`t) Parcel Number: 130932000019 Legal Description: - County: Weld MIL aOS OMMIIIIMMI i 1 i I i i ir4 grit f b 1 itifts4 .' ago, rF-r -r-f. A 1 y 1 i 4. r S tr r ) Apia- -grosigLitaimmessi p airdelliNISSIMMIUMI. SSW, 4WIrallialll SO taller s' FORT LUPTON Plat Map: 1011 14th St ai i. It lit Ryan.) Vestas CO 2019 Comparable Sales Copyrighted report liversed to Rya'i Property Tax Practice - 22384C. 5/28/2019 Page 15 6 8201 Fort Smith, Sale on 230,588 Chad AR 3/2/2016 SF Class Colley 72916 for B $10,700,000 Manufacturing Blvd ($46.40iSF) Building Built - Research in 2011 Complete SOLD E b itIf �t' wirrgi � 0 b �r at „ CI 3 gab AV NSZI . IL.tah • ` YY'il - , , r -1 f 44 °` 550 yet; Map data x.2019Go*e ®!Ii2Jt) Buyer & Seller Contact Info True Buyer: Glatfelter True Seller: City of Fort Smith 96 S George St 623 Garrison Ave York, PA 17401 Fort Smith, AR 72901 (717) 225-4711 (479) 784-2209 Buyer Type: Corporate/User Seller Type: Government Buyer Broker CBRE Listing Broker: CBRE David Erstine Steven Berger (479) 301-2520 (214) 979-6333 Transaction Details ID: 3541833 Sale Date: 03/02/2016 (349 days on market) Sale Type: Owner User Escrow Length: - Bldg Type: Manufacturing Sale Price: $10,700,000 -Confirmed Year Built/Age: Built in 2011 Age: 5 Asking Price: - RBA: 230,588 SF Price/SF: $46.40 Land Area: 90 AC (3,920,400 SF) Price/SF Land Gross: $2.73 Percent Leased: 0.0% Percent Improved: 94.9% Total Value Assessed: $30,922,400 in 2015 Improved Value Assessed $29,354,250 Land Value Assessed: $1,568,150 Land Assessed/SF: $0.00 Parcel No: 15275-0001-00000-00 Document No: 000000F03296 Ryan Vestas CO 2019 Comparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 16 8201 Chad Colley Blvd 230,588 SF Class B Manufacturing Building Built in 2011 (can't) SOLD Transaction Notes On March 2, 2016, the 230,588 SF industrial building located at 8201 Chad Colley Blvd, Fort Smith, AR, sold for $10,700.000, or $46.40 per SF. The property traded between the City of Fort Smith and Glatfelter. The asset delivered in 2011, and is situated on 90 acres. Mitsubishi Pcwer Systems Americas broke ground on the facility in 2010, but it was never used and eventually shuttered in 2012. The property was put on the market in January 2015. The property features 30.000 SF of office space, and 200,588 SF of warehouse space. Additional features include: 374 parking spaces, heavy electrical power, fully climate controlled, LEED certified, 52' clear height, six dock high loading doors with levelators, and is fully sprinklered with an ESFR system. The buyer is already occupying a portion of the building while they are building the space out. Full occupancy is expected in O2 2016. The seller removed improvements such as cranes that the buyer would not utilize. Once the property is retrofitted, it is expected to create about 83 jobs. Information was confirmed with sources deemed reliable. Income Expense Data Expenses - Taxes - Operating Expenses Total Expenses $175,021 $175,021 Current Industrial Information ID: 9583236 Bldg Type: Bldg Status: Rent/SF/mo: Bldg Vacant: Building FAR: Office Avail: Max Contig: Smallest Space: Land Area: Lot Dimensions: Ceiling Height: Loading Docks: Cross Docks: Drive Ins: Sprinklers: Rail Line: Property Mix: Expenses: Power: Manufacturing Built in 2011 0 SF 0.06 0 SF - 3,920,400 SF - 27'0"-52`0" 6 ext (bldg. total) 6 (total) ESFR None Industrial Office 2017 Tax @, $0.18/sf 4000a/277v 3p 200,488 SF 30,000 SF RBA: % Leased: Stories: Total Avail: Warehouse Avail: CAM Zoning: Owner Type: Owner Occupied: Tenancy: Column Spacing: Levelators: Crane: Const Type: Rail Spots: (86.9%) (13.0%) Parking: 371 Surface Spaces are available; Ratio of 1.60/1,000 SF Features: Fenced Lot Location Information 230,588 SF 100.0% 0 SF 0 SF I-1 Corporate/User Yes 6 ext 20/17-90 tons Steel Yes Metro Market: Submarket: County: CBSA. DMA: Fort Smith Outlying Sebastian County/Outlying Sebastian County Sebastian Fort Smith, AR -OK Ft Smith -Fayetteville -Springdale -Rogers, AR -OK Ryan Vestas CO 2019 Comparable Sales Copyrighted report Ihcersed to Ryai Property Tax Practice - 223840. 5/28/2019 Page 17 3741 Road N NE - Xyleco SOLD 7 Moses Lake, Sale on 9/29/2015 613,325 SF WA 98837 for $28,400,000 ($46.30/SF) Ciass B Manufacturing Building Built - Research in 2010 Complete - r� .4500 ! cJ , i A' - - . r ai ,IW..tk�_.�l�.. - ' fir NY i ' CM, ��• - - -7-, - .. . . * -. Google Map rata V:019.Gocomf- -- Buyer & Seller Contact Info Recorded True Buyer: Xyleco Buyer: Xyleco Marshall 271 Woburn; Realty Inc Salem 933-8720 Medoff St MA Wa LIc Recorded Seller: True Seller: 01801 Knauf Insulation Knauf Jon Pereira 1 Knauf Shelbyville, (317) 398-4434 Insulation Dr Inc Gmbh IN 46176 (781) Buyer Type: Corporate/User Seller Type: Corporate/User Buyer Broker: No Buyer Broker on Deal Listing Broker: Windermere Real Ralph Kincaid (509) 750-1822 Estate K-2 Realty Transaction Details ID: 3440875 Sale Escrow Sale Asking Price/SF: Price/SF Land Percent Tenancy: Transfer Financing: Legal Parcel Document Length: Leased: Date: Price: Price: Gross: Desc: Tax. No: No: 09/29/2015 180 days $28,400,000 $30,677,000 $46.30 $4.02 0.0% Single $489,505 Down Lot 1, Sec 16, 110069400, 000001353418 payment Block Twnp. (191 -Confirmed 180202000, 1, days on market) of $28,400,000.00 Guardian Major 19N, R 29 E.W.M.....See 120175300, Plat; Improved (100.0%) Ptn. full 190449001, Total Land Land of FU 61, legal description. 110077090 Year Percent Value Value Value Blokc Assessed/SF: Land Sale Bldg Built/Age: Improved: Assessed: Assessed Assessed: 41; Type: Owner User Type: Manufacturing Built in 2010 Age: 5 RBA: 613,325 SF Area: 162 AC (7,056,720 SF) 97.5% $27,145,015 $26,473,550 $671,465 $0.00 Ptn FU 226, Block 41; Ptn of SW'/. NW 1/4 of Ryan Vestas CO 2019 Comparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 18 3741 613,325 Road SF Class N NE B - Xyleco SOLD Building Built in 2010 (con't) Manufacturing Transaction Notes transaction represents the sale of an industrial building located in the Grant County/Moses Lake, Washington Market. The one-story, This reinforce concrete, 613,325ft2 building sits on 162 acres or 7,056,720ft2 including 66 acres platted. The buyers will be the first to occupy the asset since its construction was completed in 2010. Xyleco Inc acquired the property from Knauf Insulation on September 29, 2015 for a confirmed sale price of $28.4 million which equates to approximately $46 price per square foot. However, the sale price included about $900,000 of undisclosed personal property. The recorded sale price for the real estate only was $27.5 million which equates to approximately $45 price per square foot. The asset went on the market in 3O2015 with a listing price of S30,677,000. The escrow period was about 6 months (180 days). The building features approximately 20 loading docks and 13 grade level doors. The clear heights can range from 25' to 60'. The office space is 17,500ft2 plus 595,825ft2 of warehouse/manufacturing space. The seller's motivation behind the sale was not disclosed. However, this may be a growth expansion for the buyer. The seller did use external broker representation. The buyer's representative was internal. As of the date of publication a deed of trust was not located in public record. The property taxes total approximately $408,393 for the four parcels. The information in this comparable report was verified by the seller and/or buyer representative(s), marketing materials and public record. Income Expense Data L Expenses - Taxes $408,393 - Operating Expenses Total Expenses $408,393 Current Industrial Information ID: 9640417 Bldg Type: Manufacturing RBA: 613,325 SF Bldg Status: Built in 2010 % Leased: 100.0% Rent/SF/mo: - Stories: 1 Bldg Vacant: 0 SF Total Avail: 0 SF Building FAR: 0.09 Warehouse Avail: 0 SF Office Avail: 0 SF CAM - Max Contig: - Zoning: HI Smallest Space: - Owner Type: Corporate/User Land Area: 7,056,720 SF Owner Occupied: No Lot Dimensions: - Tenancy: Single Ceiling Height: 25`0"-60'0" Column Spacing: - Loading Docks: 20 ext (bldg. total) Levelators: - Cross Docks: - Crane: - Drive Ins: 13 (total) Const Type: Reinforced Concrete Sprinklers: - Rail Spots: - Rail Line: None Property Mix: Industrial 595,825 SF (97.1%) Office 17,500 SF (2.9%) Expenses: 2019 Tax @ $1.18/sf Location Information County: Grant CBSA: Moses Lake, WA CSA: Moses Lake -Othello, WA DMA: Spokane, WA -ID -MT -OR Ryan ) `fiestas CO 2019 Comparable Sales Coprigh-ed report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 19 8 1 Chattanooga, Sale 416,149 029 W 19th on 5/29/2018 SF Class TN St 37408 for A - Riverfront $15,000,000 ($36.04/SF) Manufacturing Building Chattanooga Built - Research in 2009 Complete (Part of Multi SOLD -Property) wassisessassalliik --. a — �lw. e-- r 111.01 al 'V fp r'- c, cli. WESTSIDE ! SO 7'J } i dia Ike .wr•.w•• .. A1�... r w c enlist,_ i- - __ TsM Googie � ! Map -dsta x12019 Google Buyer & Seller Contact Info Recorded Buyer: West End Property II LLC Recorded Seller: Aistom Power Turbomachines. LLC True Buyer. Urban Story Ventures True Seller: General Electric Company Jimmy White 33-41 Farnsworth St 736-N Georgia Ave Boston, MA 02210 Chattanooga, TN 37402 (617) 443-3000 (423) 498-2513 Buyer Type: Individual Seller Type: Corporate/User Buyer Broker: Newmark Knight Frank Listing Broker: CBRE Michael Reid Sim Wilson (404) 307-6900 (423) 498-2800 Aaryn Wilson (423) 498-2800 - ....... Details ID: ....w.... ,. 4285815 Transaction „ . .-...,. .••.•,••••••• Sale Date: 05/29/2018 (341 days on market) Sale Type: Investment Escrow Length: - Bldg Type: Manufacturing Sale Price: $15,000,000 Year Built/Age: Built in 2009 Age: 9 -Confirmed Asking Price: - RBA: 416,149 SF Price/SF: $36.04 Land Area: 64.23 AC (2,797,859 SF) Price/SF Land Gross: $5.36 Percent Leased: 0.0% Tenancy: Multi Sale Conditions: High Vacancy Property, Redevelopment Project Transfer Tax: $55,500 Legal Desc: Metes and Bounds... See full legal description. Exhibit A. Document No: 11360-0381 Sale History: Portfolio sale of 2 properties sold for $30,000,000 ($29.20/SF) on 5/29/2018 Sold for $3,500,000 ($8.41/SF) on 2/23/2015 Ryan Vestas CO 2019 CDrnparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 20 1029 416,149 W 19th SF Class St A - Manufacturing Riverfront Building Chattanooga Built in 2009 (con't) SOLD Transaction Notes This transaction represents the sale of an industrial property located in the Hamilton County, Chattanooga, TN Market. The buyers acquired the assets on May 29, 2018 for the purchase price of $30MM which equates to about $26 price per square foot. The sale consisted of two industrial buildings totaling about 1,146,394ft2. Several attempts were made to reach out to both the buyer and seller representatives. Both declined to any confirm, verify, or disdose information. Information in this comparable report was obtained via websites and public record. Note: Plat map was not available at the time of publication. Income Expense Data Expenses - Taxes $388,449 - Operating Expenses Total Expenses $388,449 Current Industrial Information ID: 7281105 Bldg Type: Manufacturing RBA: 416,149 SF Bldg Status: Built in 2009 % Leased: 100.0% Rent/SF/mo: - Stories: 1 Bldg Vacant: 0 SF Total Avail: 0 SF Building FAR: 0.15 Warehouse Avail: 0 SF Office Avail: 0 SF CAM - Max Contig: - Zoning: M-1 Smallest Space: - Owner Type: Individual Land Area: 2,797,859 SF Owner Occupied: No Lot Dimensions: - Tenancy: Multi Ceiling Height: 23'0"-75'0" Column Spacing: - Loading Docks: 10 ext (bldg. total) Levelators: - Cross Docks: - Crane: 14/100-509 tons Drive Ins: 15 (total) Const Type: Steel Sprinklers: Wet Rail Spots: Yes Rail Line: Norfolk Southern Property Mix: Industrial 407,949 SF (98.0%) Office 8,200 SF (2.0%) Expenses: 2018 Tax @ $0.93/sf Power: Heavy Utilities: Gas, Heating, Lighting, Sewer, Water Parking: 500 free Surface Spaces are available; Ratio of 0.93/1,000 SF Features: Air Conditioning, Cooler, Fenced Lot, LEED Certified - Gold, Waterfront Location Information Second Address: 1201 Riverfront Pky Metro Market: Chattanooga Submarket: CBD/CBD County: Hamilton CBSA: Chattanooga. TN -GA CSA: Chattanooga -Cleveland -Dalton, TN -GA -AL DMA: Chattanooga, TN -GA -NC Ryan Vestas CO 20'9 Comparable Sales Copyrigh:ed report licensed to Rya-) Property Tax Practice - 22384D. 5/28/2019 Page 21 9 5000 Franklin, Sale on 252,000 Commerce Center OH 45005 5125/2018 for $7,950,000 ($31.55/SF) SF Class B Manufacturing Dr - 5000 Building Built - Commerce Research in 1998 Center Complete Drive SOLD ,r' IX c at _ es , NVION Pali! eh • . *nal a in am -, its mumaserms b J 500 :id= of -F i l I • • • Map :ata = 2C..,' 19 G Wei- Buyer & Seller Contact Info Recorded Buyer: Certa Franklin, LLC Recorded Seller: True Buyer: - True Seller: Buyer Broker Dwyer Commercial Real Estate, LLC Listing Broker: Kevin Dwyer Dayton Cox 1611 Dayton, (888) Miller Steve Newspapers, Media S Main OH 802-6964 -Valentine Peters Inc. Group Ohio Inc. St 45409 Group Realty Services (513) 784-1776 (937) 469-8277 Aaron Savino (937) 469-8269 Transaction Details ID: 4277879 Sale Escrow Date: 05/25/2018 Length: 90 days (240 days on market) Sale Bldg Type: Owner Type: Manufacturing User Asking Price/SF Land Percent Sale Price/SF: Price: $7,950,000 Price: $8,100,000 $31.55 Gross: $3.21 Leased: 100.0% -Confirmed Year Built/Age: Land Built RBA: 252,000 Area: 56.80 in 1998 Age: 20 SF AC (2,474,208 SF) Ryan.) Vestas CO 2019 Comparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 22384D 5/28/2019 Page 22 f 5000 252,000 Commerce Center SF Class B Manufacturing Dr - 5000 Commerce Center Building Built in 1998 (can't) Drive SOLD Transacticn Notes On May square Group's million. Delivered The seller, The closing The deed 25, 2018, the foot. At the time printing facility in 1998. this Cox Media date, sale was unavailable 252,000 of the for the manufacturing/warehouse Group price, Ohio, and at the SF sale, Dayton industrial the building Daily was motivated parties involved time of publication. News. property was This facility to were not at 5000 occupied property fronts divest in verified Commerce 1-75 the by was and propety with the a tenant. added listing Center to sits on because broker. Drive However, the 56 in Franklin, OH the building market in September acres. its printing operations sold was 2017 for previously were $7,950,000, with moved a listing or $31.55 used as Cox Media price of to Indianapolis. per $8.1 Income Expense Data Expenses - Operating Total - Taxes Expenses Expenses $65,921 $65,921 Current Industrial Information ID: 10462335 Bldg Rent/SF/mo: Bldg Building Smallest Lot Dimensions: Ceiling Loading Cross Office Max Land Bldg Sprinklers: Expenses: Drive Rail Status: Vacant: Contig: Space: Height: Docks: Docks: Power: Type: FAR: Avail: Area: Line: Ins: Manufacturing Built $0.31 252,000 0.10 0 252,000 84,000 2,474,208 - 24'0"-60'0" 13 - 1 - None 2018 6000a/480v SF ext (total) in Tax 1998 SF (bldg. SF SF SF total) @ $0.26/sf 3p Location Warehouse Owner Column Information To Leased: Total Owner Occupied: Tenancy: Spacing: Levelators: Const Rail RBA: Stories: Avail: Avail: CAM Zoning: Type: Crane: Type: Spots: 252,000 - 3 252,000 252,000 - - SF SF SF Corporate/User No Single - - - - - Metro rvlarket: Submarket: County: CBSA: CSA: DMA: Cincinnati/Dayton Northern Cincinnati Warren Cincinnati, OH Cincinnati -Wilmington Cincinnati, OH -KY -IN -IN -KY Ind/Monroe/Middletown Ind -Maysville, OH -KY -IN Ryan J Vestas CO 2019 Comparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 23 284 10 Newberry Newberry, Sale 453,000 on Mawsons Industrial SC 7/14/2017 SF Class 29108 for A Way Park $14,000,000 Manufacturing - Samsung - ($30.91 /SF) Building Built Newberry - Research in 2006 Complete Industrial Park SOLD • •e _.„.. _. r . _., . Cr c., ad, I t D0J id; 4 • • • Map data :2019Goc)e Buyer & Seller Contact Info Recorded Buyer: - Recorded True Buyer: Samsung Telecommunications of True Seller: Seller: F G Wilson Caterpillar USA LLC Inc. America, LLC 510 Lake Cook Rd Alejandro Rivero Deerfield. IL 60015 6625 Declaration Blvd (309) 675-1000 Plano, TX 75023 (972) 761-7000 Buyer Type: Corporate/User Seller Type: Corporate/User Listing Broker: Newmark Knight Frank Arthur Ross (860) 678-2222 Newmark Knight Frank Tommy Turner (704) 236-3966 Newmark Knight Frank Robert Blackman (610) 755-6926 Transaction Details ID: 3940455 Sale Date: 07/14/2017 (221 days on market) Sale Type: Owner User Escrow Length: - Bldg Type: Manufacturing Sale Price: $14,000,000 -Full Value Year Built/Age: Built in 2006 Age: 11 Asking Price: $17,650,000 RBA: 453,000 SF Price/SF: $30.91 Land Area: 50 AC (2,178,000 SF) Price/SF Land Gross: $6.43 Percent Leased: 100.0% Tenancy: Single Percent Improved: 94.3% Total Value Assessed: $17,694,300 in 2016 Improved Value Assessed $16,694,300 Land Value Assessed: $1,000,000 Land Assessed/SF: $0.00 Ryan Vestas CO 2019 Comparable Sales Copyrighted report licensed tc Ryan Property Tax Practice - 223840. 5/28/2019 Page 24 284 Mawsons Way - Samsung - Newberry Industrial Park SOLD 453,000 SF Class A Manufacturing Building Built in 2006 (can't) Parcel No: 451-9 Document No: 1986-0071 Sale History: Sold on 11/22/2017 Non -Arms Length Sold for $14,000,000 ($30.91 /SF) on 7/14/2017 Transaction Notes Samsung Telecommunications of America, LLC acquired the industrial property at 284 Mawsons Way in Newberry, SC for $14 million, or about $30.91 per square foot, on July 14, 2017. 284 Mawsons Way is a one-story 453,000 -square foot manufacturing facility. It was vacant at the time of the sale, and has been vacant since July 2016. The building was last occupied by Caterpillar, Inc. The seller was represented. It is not known if the buyer had any representation. The buyer intends to occupy the property in early 2018 after completing extensive renovations on the property. As we have not been able to contact the parties involved, we have not been able to obtain additional information about the property or the transaction. The plat map was not available at the time of publication. Current industrial Information ID: 7553148 Bldg Type: Bldg Status: Rent/SF/mo: Bldg Vacant: Building FAR: Office Avail: Max Contig: Smallest Space: Land Area: Lot Dimensions: Ceiling Height: Loading Docks: Cross Docks: Drive Ins: Sprinklers: Rail Line, Property Mix: Power: Utilities: Parking: Features: Manufacturing Built in 2006 0SF 0.21 0 SF 2,178,000 SF 41'0"-50'0" 7 ext (bldg. total) 1/9'0"w x 10'0"h (total) Wet None Industrial 420,000 SF Office 33,000 SF 4000a/277 -480v 3p 4w Gas - Natural, Heating - Gas, Lighting, Sewer - City, Water - City 688 free Surface Spaces are available; Ratio of 1.52/1,000 SF Air Conditioning RBA: % Leased: Stories: Total Avail: Warehouse Avail: CAM Zoning: Owner Type: Owner Occupied: Tenancy: Column Spacing: Levelators: Crane: Const Type: Rail Spots: (92.7%) (7.3%) Location information 453,000 SF 100.0% 0 SF 0 SF Corporate/User Yes Single 25'w 7 ext 5/10-60 tons Reinforced Concrete Park Name: County: CBSA: CSA: DMA: Newberry Industrial Park Newberry Newberry, SC Columbia -Orangeburg -Newberry, SC Columbia, SC Ryan) Vestas CO 2019 Comparable Sales Copyrighted report I!cersed to Ryar Property Tar. Practice - 223840. 5/28/2019 Page 25 11 6800 Sherman, Sale 693,404 Highway 11/6/2017 SF 75 S 75090 for $20,000,000 ($28.84/SF) B Manufacturing Building - Research Complete Built in 1998 SOLD TX Class on .f - in s O,1 / ., allirlite itr - - ':;.• " i1111 I - . r - eN - - ____ V, :350 tirk Map Date t2019 Goc ... Buyer& Seller Contact Info Recorded Buyer: Finisar Sherman LLC Recorded Seller: MEMC Southwest Inc. RE Holdco True Buyer: Finisar Corporation True Seller: SunEdison Inc 1389-1399 Moffett Park Dr 2 CityPlace Dr Sunnyvale, CA 94089 Saint Louis, MO 63141 (408) 548-1000 (443) 909-7200 Buyer Type_ Corporate/User Seller Type: Corporate/User Buyer Broker: No Buyer Broker on Deal Listing Broker: Keen -Summit Capital Partners LLC Heather Milazzo (646) 381-9222 Christopher Mahoney (646) 381-9222 Binswanger Holmes Davis (972) 663-9494 Transaction Details ID: 4054760 Sale Date: 11/06/2017 (365 days on market) Sale Type: Owner User Escrow Length: 13 days Bldg Type: Manufacturing Sale Price: $20,000,000 Year Built/Age: Built in 1998 Age: 19 -Confirmed Asking Price: $21,900,000 RBA: 693,404 SF Price/SF: $28.84 Land Area: 78.49 AC (3,419,199 SF) Price/SF Land Gross: $5.85 Percent Leased: 0.0% Tenancy: Single Percent Improved: 90.3% Sale Conditions: Auction Sale, High Vacancy 1 otal Value Assessed: $20,047,846 in 2017 Property, Bankruptcy Sale Improved Value Assessed $18,099,587 Land Value Assessed: $1,948,259 Land Assessed/SF: $0.00 Financing: Down payment of $20,000,000.00 (100.0%) Ryan J Vestas CO 2019 Comparable Sales Copyrighted report licensed tc Ryan Property Tax Practice - 223840. 5/28/2019 Page 26 6800 693,404 Highway SF Class 75 S B Manufacturing Building Built SOLD in 1998 (con't) . Document Legal Parcel Desc: Final No: 127622 No: 24816 Plat of MEMC Southwest Addition, City of Sherman, Vol 11 pg 1 Transaction Notes Finisar Corporation acquired or about $28.84 per square foot, the industrial on November property at 6, 2017. 6800 Highway 75 S in TX from SunEdison Semiconductor for $20 million, Sherman, 6800 Highway 75 S is a 693,404 -square foot silicon wafer manufacturing facility. The property has been vacant since December 2011. The property was sold in a bankruptcy auction sale with the buyer acquiring the property with a stalking horse bid. The property going under contract has been on and off the market for 13 days and closing for the after the sale bankruptcy for the last 5 years. court approved It was the listed sale. on the market for approximately 1 year before The seller was represented. The buyer represented themselves. This was an all cash deal. It is not known when the buyer intends to occupy the property. A press release source deemed issued reliable. by the listing brokers confirmed the RBA, sale price, and the parties involved. Additional details were by a confirmed The plat map was not available at the time of publication. Income Expense Data Expenses - Taxes $502,974 - Operating Expenses Total Expenses $502,974 Ryan:) Vestas CO 2019 Comparable Sales Copyrighted report licensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 27 6800 Highway 75 S 693,404 SF Class B Manufacturing Building Built in 1998 (con't) SOLD Current Industrial Information ID: 575490O Bldg Type: Bldg Status: Rent/SF:rno: Bldg Vacant: Building FAR: Office Avail: Max Contig: Smallest Space: Land Area: Lot Dimensions: Ceiling Height: Loading Docks: Cross Docks: Drive Ins: Sprinklers: Rail Line: Property Mix: Expenses: Power: Manufacturing Built in 1998 - O SF 0.20 O SF 3,419,199 SF 15'0"-45'0" Yes (bldg. total) Yes (total) Wet None industrial Office 2018 Tax @ $0.78/sf Heavy 518,376 SF 175,028 SF RBA: Leased: Stories: Total Avail: Warehouse Avail: CAM Zoning: Owner Type: Owner Occupied: Tenancy: 693,404 SF 100.0% 3 O SF O SF M1.5 Corporate/User Yes Single Column Spacing: Levelators: Crane: Yes Const Type: Masonry Rail Spots: (74.8%) (25.3%) Parking: 580 free Surface Spaces are available; Ratio of 0.84/1,000 SF Features: Air Conditioning Location Information Cross Street: County: CBSA: CSA: DMA: W Shepherd Dr Grayson Sherman -Denison, TX Dallas -Fort Worth, TX -OK Sherman -Ada, OK -TX Ryan J Vestas CO 2019 Comparable Sales Copyrighted report Incensed to Ryan Property Tax Practice - 223840. 5/28/2019 Page 28 12 1800 Conway, Sale 288,137 Sturgis AR 72034 on 6/11/2018 SF Class for B Rd $4,400,000 Manufacturing - Nucor ($15.27/SF) Building Fastener - Research Complete Built in 1995 SOLD 1 • eV 1 ; Or i t ISSOfd i Map datai2019 Goo<g,r Goggle Buyer & Seller Contact Info Recorded Buyer: 287 Partnership LLC Recorded Seller: Nucor Corporation True Buyer: Eliken Property Management True Seller: Nucor Corporation Eli Zami 1915 Rexford Rd 150 W 28th St Charlotte, NC 28211 New York, NY 10001 (704) 366-7000 (212) 290-8330 Buyer Type: Developer/Owner-RGNL Seller Type: Corporate/User Listing Broker: Binswanger Holmes Davis (972) 663-9494 Transaction Details ID: 4292278 Sale Date: 06/11/2018 (2,624 days on market) Sale Type: Investment Escrow Length: - Bldg Type: Manufacturing Sale Price: $4,400,000 -Confirmed Year Built/Age: Built in 1995 Age: 23 Asking Price: $6,800,000 RBA: 288,137 SF Price/SF: $15.27 Land Area: 124 AC (5,401,440 SF) Price/SF Land Gross: $0.81 Percent Leased: 0.0% Tenancy: Single Percent Improved: 83.1% Sale Conditions: High Vacancy Property Total Value Assessed: $8.543,950 in 2017 Transfer Tax: $14,520 Improved Value Assessed $7,099,850 Land Value Assessed: $1,444,100 Land Assessed/SF: $0.00 Parcel No: 710-08165-000 Ryan J Vestas CO 2019 Comparable Sales Copyrighted report licensed tc Ryan Property Tax Practice - 223840. 5/28/2019 Page 29 1800 Sturgis Rd - Nucor Fastener 288,137 SF Class B Manufacturing Building Built in 1995 (Don't) SOLD Current Industrial Information ID: 816837 Bldg Type: Bldg Status. Rent/SF'ma: Bldg Vacant: Building FAR: Office Avail: Max Contig: Smallest Space: Land Area: Lot Dimensions: Ceiling Height: Loading Docks: Cross Docks: Drive Ins: Sprinklers: Rail Line: Property Mix: Expenses: Power: Utilities: Parking: Metro Market: Submarket: County: CBSA: CSA: DMA: Manufacturing Built in 1995 $0.21 288,137 SF 0.05 0 SF 288,137 SF 288,137 SF 5,401,440 SF 32'0"-60'0" 13 ext (bldg. total) 10/9'0"w x 12'0"h (total) Union Pacific Railroad RBA: % Leased: Stories: Total Avail: Warehouse Avail: CAM Zoning: Owner Type: Owner Occupied: Tenancy: Column Spacing: Levelators: Crane: Const Type: Rail Spots: Industrial 266,988 SF (92.7%) Office 21,149 SF (7.3%) 2017 Tax @ $0.30/sf 4000a/277 -480v 3p 4w Gas - Natural, Heating - Gas, Sewer - City, Water - City 175 free Surface Spaces are available; Ratio of 0.61/1,000 SF Location Information Little Rock/N Little Rock Faulkner County/Faulkner County Faulkner Little Rock -North Little Rock -Conway, AR Little Rock -North Little Rock, AR Little Rock -Pine Bluff, AR 288,137 SF a 1 288,137 SF 288,137 SF - n Developer/Owner-RGNL No Single 25'w x 100'd 8 ext 5/5-25 tons Metal Yes Ryan ) Vestas CO 20'9 Comparable Sales Copyrighted report 'tensed to Ryan Property Tax. Practice - 22384C. 5/28/2019 Page 30 Hello