HomeMy WebLinkAbout20193177.tiffAugust 6, 2019
Petitioner:
SAMS WEST INC 4770-1-21129
PO BOX 8050
BENTONVILLE, AR 72712
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):
RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2019-3177 Appeal 2008224902 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
P0904009 Deny - Administrative Deny $898,288 $898,288
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 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:
Kari Alstad <kari@roberthilllaw.com>
Thursday, July 18, 2019 7:47 AM
CTB-County Board of Equalization
Robert Hill; Assessor Mailbox
Walmart - CBOE Petitions
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.
Good morning. I spoke with the assessor's office yesterday and we are in agreement to an administrative denial of the
following parcels/accounts so that we can appeal directly to the BAA for the 2019 petitions:
P0012708
P2729804
P0908401
P0904009
Thank you and have a good day — Kari
Kari Alstad, Paralegal
Robert Hill Law, Ltd.
1161 Wayzata Boulevard East, #399
Wayzata, MN 55391
(952) 426-7373
kari@roberthilllaw.com
1
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Thank you for submitting an appeal to the Weld County Board of Equalization. We will review the
information submitted and you will receive a date to appear before the board.
Contact Information:
Contact Name: Kari Alstad
Contact Email: kari@roberthilllaw.com
Contact Phone: 952-426-7373
Appeal Submitted: 10:27 AM July 16, 2019
Appeal submitted for:
P0904009 - SAMS WEST INC 4770-1-21129
3247 23RD AVE, EVANS
Legal: GR WMRC L 1 WALL MART RETAIL CENTER
Reason: Value Too High - Over valuation of the personal property. Value does not take into account
external and additional physical obsolescence typical to big box retailers in today's economy.
Estimate of Value: $478,510.00
Document(s) Submitted:
Account: All Accounts - WalMart LOA Letter of Authorization pp_06 20 191.pdf
You have selected the following Date Preferences:
*Monday, August 5, 2019, from 10:30 a.m. to 12:00 p.m.
The Appeal process can take several weeks for us to complete. You will receive a written decision
on your appeal within five (5) working days of your hearing.
We thank you for your submittal.
Weld County Board of Equalization
2019-3177
"SO 103
LETTER OF AUTHORIZATION
June 20, 2019
This letter authorizes the following to act on behalf of Wal-Mart Stores, Inc. as agent in all matters pertaining to the
assessment on personal property located in all counties throughout the State of Colorado, and to review any and all
documents relating to the assessment and taxation of the property.
This letter of authorization grants the authority of the agent named below to access all information and material that
would be available to principal and allows agent to sign Personal Property Statements.
This letter of authorization grants that agent has full authority to act in connection with the filing of protests, file
principal's application of equalization, including withdrawal of such application, the ability to enter into a stipulated
agreement as to value. and settlement of all related legal issues for the parcels and tax years indicated on the
application. This authorization will end at the time the assessment appeals application is withdrawn or reached its
conclusion through the assessment appeals process.
Authorized Agents:
1) Robert Hill, Robert Hill Law, Ltd., 1161 Wayzata Blvd E, #399, Wayzata, MN 55391
(952) 426-7373, bob aroberthilll.i .com
2) Kari, Alstad, Robert Hill Law, Ltd., 1161 Wayzata Blvd E, #399, Wayzata, MN 55391
(952) 426-7373, burl roherthilllaw .com
3) Mike Wedl, USA PTA, Inc., 5201 Eden Ave, #300, Edina, MN 55436
(763) 259-3613, nu'kausapt,t.com
ACCEPTED:
WAL-MART STORES, INC. (Wal-Mart Real Estate Business Trust, Sam's West, Inc., Wal-Mart Stores East, LP)
Signature:
Print Name: 5.4-01 Al .3-74N, A 5(0 /
Title: \ALA Me. Sr. ,tea. 3 Qi/' j Pis- P a -W ` / /44
Date: to /Z49 /
SAMATM A TEDOER
BENTON COUNTY
NOTARY PUBLIC - ARKANSAS
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