HomeMy WebLinkAbout20193432.tiffAugust 6, 2019
Petitioner:
CEC ENTERTAINMENT
PO BOX 800729
DALLAS, TX 75380-0729
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.weidgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
PARADIGM TAX GROUP
14850 QUORUM DR STE 300
DALLAS, TX 75254-7568
RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2019-3432 Appeal 2008225147 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
P3335306 Deny - Administrative Deny $190,001 $190,001
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
August 6, 2019
Agent:
PARADIGM TAX GROUP
14850 QUORUM DR STE 300
DALLAS, TX 75254-7568
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBS ITE: www.weldgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Petitioner:
CEC ENTERTAINMENT
PO BOX 800729
DALLAS, TX 75380-0729
RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2019-3432 Appeal 2008225147 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. §39-8-101et 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
P3335306 Deny - Administrative Deny $190,001
$190,001
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
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
From: Cheri Bedwell
To: CTB-County Board of Equalization
Subject: FW: Weld County Assessor"s Office
Date: Tuesday, July 30, 2019 12:00:23 PM
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.
Please process the administrative denial for CEC Entertainment, account P3335306.
Thank you.
BPP Compliance Manager I Paradigm Tax Group
469-242-2947 Direct/Fax
Paradigm
I h x 2, c UP
View our Property Tax Calendar
for value notice and appeal
dates listed by state.
From: Leo Chea <Ichea@weldgov.com>
Sent: Tuesday, July 30, 2019 12:58 PM
To: Cheri Bedwell <cbedwell@paradigmtax.com>
Subject: RE: Weld County Assessor's Office
Cheri,
Please send your request for administrative denial to weld-cboe@co.weld.co.us
Thank you,
Leo Chea
Weld County Assessor's Office
Natural Resources & Commercial Personal Property
Phone: 970 400-3663 or 720 652-4255 ext. 3663
Fax: 970 304-6433
Ichea@weldgov.com
Confidentiality Notice: This electronic transmission and any attached documents or other writings
are intended only for the person or entity to which it is addressed and may contain information that
is privileged, confidential or otherwise protected from disclosure. If you have received this
communication in error, please immediately notify sender by return e-mail and destroy the
communication. Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is
strictly prohibited.
From: Cheri Bedwell <cbedwell@paradigmtax.com>
Sent: Tuesday, July 30, 2019 11:53 AM
To: Leo Chea <Ichea@weldgov.com>
Subject: RE: Weld County Assessor's Office
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.
Yes, please process the administrative denial.
Thank you again for your help.
ace/ 8e'i'a?
BPP Compliance Manager I Paradigm Tax Group
469-242-2947 Direct/Fax
Paradigm
I h x 2, c UP
View our Property Tax Calendar
for value notice and appeal
dates listed by state.
From: Leo Chea <Ichea@weldeov.com>
Sent: Tuesday, July 30, 2019 12:42 PM
To: Cheri Bedwell <cbedwell@paradigmtax.com>
Subject: RE: Weld County Assessor's Office
Cheri,
I appreciate your consideration. We are required by the state to value personal property in
accordance with the personal property tables that they provide. C.R.S. §39-2-109(e) requires
assessors to use the tables:
The Colorado Property Tax Administrator is required to prepare and publish from time to
time manuals, appraisal procedures, and instructions, after consultation with the advisory
committee to the property tax administrator and the approval of the state board of
equalization, concerning methods of appraising and valuing land, improvements, personal
property, and mobile homes and to require their utilization by assessors in ►►aluing and
assessing taxable property.
Due to the argument being that the state tables are inaccurate, I want to see if you would be willing
to do an administrative denial as this issue is with the state and can't be addressed at this level of
appeal. Administrative denial allows the hearing before the County Commissioners to be vacated
and you to appeal to the next state level.
Thank you,
Leo Chea
Weld County Assessor's Office
Natural Resources & Commercial Personal Property
Phone: 970 400-3663 or 720 652-4255 ext. 3663
Fax: 970 304-6433
Ichea@weldgov.com
Confidentiality Notice: This electronic transmission and any attached documents or other writings
are intended only for the person or entity to which it is addressed and may contain information that
is privileged, confidential or otherwise protected from disclosure. If you have received this
communication in error, please immediately notify sender by return e-mail and destroy the
communication. Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is
strictly prohibited.
From: Cheri Bedwell <cbedwell@paradigmtax.com>
Sent: Tuesday, July 30, 2019 10:44 AM
To: Leo Chea <Ichea@weldgov.com>
Subject: RE: Weld County Assessor's Office
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 Leo -
I cannot accept this value. We have recently received big value reductions from El Paso Co. They
were able to adjust the condition codes to show the faster depreciation.
Thank you for your help though.
ace/ 8e'i'a?
BPP Compliance Manager I Paradigm Tax Group
469-242-2947 Direct/Fax
Paradigm
I h x 2, c UP
View our Property Tax Calendar
for value notice and appeal
dates listed by state.
From: Leo Chea <Ichea@weldgov.com>
Sent: Monday, July 29, 2019 11:32 AM
To: Cheri Bedwell <cbedwell@paradigmtax.com>
Subject: RE: Weld County Assessor's Office
Cheri,
I appreciate you sending this information to me. After review of the documents provided from the
other locations, I would like to propose a new actual value of $186,370. We believe that the other
items included in the equipment listing are accurately valued.
Thank you,
Leo Chea
Weld County Assessor's Office
Natural Resources & Commercial Personal Property
Phone: 970 400-3663 or 720 652-4255 ext. 3663
Fax: 970 304-6433
Ichea@weldgov.com
Confidentiality Notice: This electronic transmission and any attached documents or other writings
are intended only for the person or entity to which it is addressed and may contain information that
is privileged, confidential or otherwise protected from disclosure. If you have received this
communication in error, please immediately notify sender by return e-mail and destroy the
communication. Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is
strictly prohibited.
From: Cheri Bedwell <cbedwell@paradigmtax.com>
Sent: Monday, July 29, 2019 9:38 AM
To: Leo Chea <Ichea@weldgov.com>
Subject: RE: Weld County Assessor's Office
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.
Here is what I could get. The invoices for this particular location are not available as they are too
old. The taxpayer purchases from the same vendors for almost every location, so I asked them to
just provide the cost of these items to their best ability.
Hope this helps.
ace/ 8e'i'a?
BPP Compliance Manager I Paradigm Tax Group
469-242-2947 Direct/Fax
Paradigm
I h x 2, c UP
View our Property Tax Calendar
for value notice and appeal
dates listed by state.
From: Leo Chea <Ichea@weldgov.com>
Sent: Monday, July 29, 2019 9:02 AM
To: Cheri Bedwell <cbedwell@paradigmtax.com>
Subject: RE: Weld County Assessor's Office
Good Morning Cheri,
Thank you for providing this. I wanted to check in with you on the items that I asked about during
protest (booths, chairs, benches, etc.). Were you able to find the individual costs for those items?
Thank you,
Leo Chea
Weld County Assessor's Office
Natural Resources & Commercial Personal Property
Phone: 970 400-3663 or 720 652-4255 ext. 3663
Fax: 970 304-6433
Ichea@weldgov.com
Confidentiality Notice: This electronic transmission and any attached documents or other writings
are intended only for the person or entity to which it is addressed and may contain information that
is privileged, confidential or otherwise protected from disclosure. If you have received this
communication in error, please immediately notify sender by return e-mail and destroy the
communication. Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is
strictly prohibited.
From: Cheri Bedwell <cbedwell@paradigmtax.com>
Sent: Thursday, July 25, 2019 2:13 PM
To: Leo Chea <Ichea@weldgov.com>
Subject: RE: Weld County Assessor's Office
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.
Here are the 2019 tables. Please let me know if you have any questions.
CAi„../ lgec�4,„"
BPP Compliance Manager I Paradigm Tax Group
469-242-2947 Direct/Fax
Paradigm
I h x 2, c UP
View our Property Tax Calendar
for value notice and appeal
dates listed by state.
From: Leo Chea <Ichea@weldgov.com>
Sent: Thursday, July 25, 2019 2:52 PM
To: Cheri Bedwell <cbedwell@paradigmtax.com>
Subject: RE: Weld County Assessor's Office
Cheri,
Can you provide me with the tables/depreciation tables that your estimated values are based off of?
I am not in need of the full report, the tables should be sufficient. I have attached the 2019 personal
property tables as a reference to what I am looking for.
Thank you,
Leo Chea
Weld County Assessor's Office
Natural Resources & Commercial Personal Property
Phone: 970 400-3663 or 720 652-4255 ext. 3663
Fax: 970 304-6433
Ichea@weldgov.com
Confidentiality Notice: This electronic transmission and any attached documents or other writings
are intended only for the person or entity to which it is addressed and may contain information that
is privileged, confidential or otherwise protected from disclosure. If you have received this
communication in error, please immediately notify sender by return e-mail and destroy the
communication. Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is
strictly prohibited.
From: Cheri Bedwell <cbedwell@paradigmtax.com>
Sent: Thursday, July 25, 2019 12:57 PM
To: Leo Chea <Ichea@weldgov.com>
Subject: RE: Weld County Assessor's Office
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.
The file with the details that goes with the guide I sent over yesterday is to large to email. I've tried
to zip it down, but it's still too big.
Do you have a secure site I can move it over to?
ace/ 8e'ar'a?
BPP Compliance Manager I Paradigm Tax Group
469-242-2947 Direct/Fax
Paradigm
I h x 2, c UP
View our Property Tax Calendar
for value notice and appeal
dates listed by state.
From: Cheri Bedwell
Sent: Wednesday, July 24, 2019 3:50 PM
To: Leo Chea <Ichea@weldgov.com>
Subject: RE: Weld County Assessor's Office
I have this so far. The back up documents is 12,000 pages so I am working to break it down to a
manageable size for emailing.
ace/ 8e'i'a?
BPP Compliance Manager I Paradigm Tax Group
469-242-2947 Direct/Fax
Paradigm
I h x n, c UP
View our Property Tax Calendar
for value notice and appeal
dates listed by state.
From: Leo Chea <Ichea@weldgov.com>
Sent: Tuesday, July 23, 2019 12:10 PM
To: Cheri Bedwell <cbedwell@paradigmtax.com>
Subject: Weld County Assessor's Office
Hello Cheri,
I have received your filing to the CBOE and would like to request the additional information
(narrative and supporting data) that is mentioned in the provided letter.
Thank you,
Leo Chea
Weld County Assessor's Office
Natural Resources & Commercial Personal Property
Phone: 970 400-3663 or 720 652-4255 ext. 3663
Fax: 970 304-6433
Ichea@weldgov.com
Confidentiality Notice: This electronic transmission and any attached documents or other writings
are intended only for the person or entity to which it is addressed and may contain information that
is privileged, confidential or otherwise protected from disclosure. If you have received this
communication in error, please immediately notify sender by return e-mail and destroy the
communication. Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is
strictly prohibited.
NOTICE OF DETERMINATION
Brenda Dones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
Date of Notice: 07/10/2019
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM — 5:00PM
ACCOUNT
NO,
TAX YEAR
TAX AREA :
LEGAL
DESCRIPTION/
PHYSICAL
LOCATION
P3335306
2019
4049
GR IMPS ONLY PT N2NW4 19-5-65 (YORK ANNE
- ---
-
X GREELEY MALL)
(LAND PARCEL 0961-19-2-0
_ panP� nr owNea
SEC ENTERTAINMENT
PG BOX
0-051 2309 GREELEY
MALL
ST GREELEY
8063
300729
DALLAS,
75380-0129
1
TX
2309 GREELEY
MALL
ST
GREELEY , CO
CHUCK E CHEESE #702
:.:.
ASSESSOR'S VALUATION
PROPERTY
LASSIFI
ATION
' : z
ACTUAL
VALUE
PRIOR
TO
ACTUAL
VALUE
AFTER
REVIEW
REVIEW
PERSONAL
PROPERTY
190,001
190,001
TOTAL
;
190,001
190,001
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:
PP0I - Your persona/ property has been valued in accordance with Colorado law. Other personal
property, similar in nature, has been consistently valued using the same statutory methods.
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 personal property appeals is July 20.
The Assesscr 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 Of Applicable):
PARADIGM TAX GROUP
14850 QUORUM DR STE 300
DALLAS, TX 75254-7568
2019-3432
15-DPT-AR
ARL VOL 2
1-84 Rev 01-16
AS0103
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 -Count Board`of`E�ualization
Yr.
Li11�50 O �Streef, P O .Box,758
=Greeley; 3CO 80ti3;1 �,
Telephone (970) 356=40OO 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 20 for personal 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 ana you wish to continue your appeal, you must file an appeal with-tne Boara 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 qov/baa telephone number
Binding Arbitration
For a list of arbitrators, contact the County Commissioners atrthe 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 OP 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 )
$ 14'5,419
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 )
I, the undersigned owner or agent2 of the property identified above, affirm that the statements contained herein
and o�achments hereto are true and complete
Signature
CBedwell@ParadigmTax.com
L1(21-ayP.-a9L
Telephone Number
Email Address
2 Attach letter of authorization signed by property owner
.-18-19
Date
ECEIVED
JUL 19 2019
WELD COUNTY ASSESSOR
GREELEY, COLORADO
15-DPT-AR
ARL VOL 2
1-84 Rev 01-16
Paradigm
June 30, 2019
Weld County Assessor
1400 N 17th Avenue
Greeley, CO 80631
RE: CEC Entertainment
dbo Chuck E Cheese's #702
Owner Number: P3335306
2019 BPP Return — Evidence Submission for Depreciated Market Value
Dear Sir or Madam,
Please consider this the evidence of the business personal property return for the CEC Entertainment at
2306 Greeley Mall St. We are respectfully requesting the opportunity to submit this evidence for your
consideration. These modified values are related to the Actual Value for the assets located on site as of
January 1, 2019.
In establishing fair market value under the cost approach, we relied on market derived depreciation
schedules published by Property Tax Research Services, LLC., (PTRS) to calculate depreciation from all
sources (physical, functional and economic). In doing so, our goal is to arrive at "the price at which a
property would transfer for cash or equivalent under prevailing market conditions". Additional
supporting documentation, including a narrative of the development of the tables and supporting market
data is available upon request.
In accordance with ARL VOL 5, Chapter 3, "The assessor is to consider the three approaches to value in
determining an actual value estimate for taxable personal property as required by §§ 39-1-103(5) and
104(12.3)(a)(l), C.R.S." Further, the assessor's cost tables, which are derived from Marshall and Swift,
"only reflect physical depreciation due to ordinary use of the personal property and some functional
obsolescence. The cost tables do not reflect depreciation due to extraordinary functional and/or any
economic obsolescence which must be separately estimated." "The assessor must consider and document
all elements of physical depreciation and functional and economic obsolescence as of January 1 each year
before placing a value on personal property." "The court ruled in Colorado & Utah Coal Co, v. Rorex, 149
Cola 502, 369 P.2d 796 (1962), that if economic obsolescence exists, it must be acknowledged and
deducted.'
As indicated in the Sales Comparison (Market) Approach section of ARL VOL 5, Chapter 3, "The assessor
may use the sales comparison (market) approach either when there is sufficient comparable sales data
and the resulting value is lower than that indicated by the cost approach or when the declaration schedule
contains faulty or misleading information."
The PTRS depreciation tables, which are based upon current, verified market sales data, do appropriately
adjust for all forms of depreciation and obsolescence in the determination of the Actual Value, The
depreciation schedules are developed by PTRS utilizing market data obtained from market transactions in
14850 Quorum Drive, Suite 300 / Dallas, Texas 75254 / www.paradigmtax.com
Paradigm
a
the used equipment market. The purpose of the depreciation schedule is to generate a trend to estimate
the decline in the subject property's value over time resulting in a fair market valuation. In the
development of the tables, data collected consisted of secondary market transactions of similar or
comparable equipment. Comparable sales data obtained, verified, and analyzed by PTRS contain multiple
data points, including sales price, sales date, condition, age, cost new, comparative points and equipment
type. Comparable data is derived from a large geographical area (United States). In most cases, all
comparable sales data used is retail used/refurbished and in good condition, which would reflect the
upper end of the market in terms of value. Development of market derived depreciation schedules are
addressed in "Valuing Machinery and Equipment The Fundamentals of Appraising Machinery and
Technical Assets", 3rd Edition.
The use of the depreciation tables published by PTRS in the development of the market derived cost
approach is based on consideration to each area below:
1) ARL Volume 5 Rev 4-19
2) Colorado statutes 39-1-103 and 39-1-104
3) Uniform Standards of Professional Appraisal Principles (USPAP)
4) Colorado Case Law
5) Appraisal Methodology confirms to American Society of Appraisers and the IAAO
The reliance on market transactions is crucial in arriving at "the price at which a property would transfer
for cash or equivalent under prevailing market conditions" utilizing the cost approach. The application of
the PTRS schedules in the cost approach results in a value reflecting all forms of depreciation (physical,
functional and economic). This methodology uses a sales comparison methodology, because they are
based on analysis of market evidence of similar properties. This approach is consistent with, in compliance
of, and supported by Colorado Statute and appraisal guidelines.
Use of the PTRS tables reflect an accurate estimate of Actual Value as compared to use of the Colorado
depreciation tables. The standard depreciation table used is based on Marshall & Swift or some version
of Marshall & Swift that only reflect physical depreciation and exclude adjustments for functional and
economic depreciation(obsolescence). Please note that Marshall & Swift has not been updated in over 50
years, and was derived from the Iowa Curves that were created in the 1930's. The source of the
depreciation tables used by the state and county is outdated and with the lack of current market research
diminishes its ability to accurately state true physical depreciation, and as stated before does not take
into consideration or make adjustments for functional or economic, the other two forms of
depreciation(obsoiescence). In accordance with Colorado Statutes and ARL, VOL 5 Manual "when valuing
using the cost approach, appropriate adjustments for physical, functional, or economic obsolescence are
required.
We respectfully request consideration of this information in your review of our request for an Actual Value
that is supported with current market -based sales data.
Sincerely,
Cheri Bedwell
BPP Compliance Manager
14850 Quorum Drive, Suite 300 / Dallas, Texas 75254 / www.paradigmtax.com
entertainment
January 25, 2018
CEC Entertainment
1707 Market Place Blvd, Suite 200
Irving, TX 75063
phone 972.2582507 ; : fax 214.496.9635
LETTER OF AUTHORIZATION
TO: Ad Valorem Tax Authorities and Others To Whom It May Concern
This letter will introduce Paradigm Tax Group, which is authorized to represent us concerning
Ad Valorem Taxes on real andlor personal property for 2018. This authorization letter will
supersede any previous letters of authorization on file.
Paradigm Tax Group is authorized to the business personal property or real estate tax returns, to
review current and prior year valuations, to review and receive copies of any prior tax year's tax
appeals, to investigate appraisals and assessments, to submit income and expense information, to
appeal property values and/or taxes, to request change of address, to receive assessment notices,
tax bills, and any other correspondence pertaining to d Valorem tax matters, to appear before
administrative boards or agencies, and to prepare to take such actions in our offices as necessary
to effectuate same. Paradigm Tax Group is authorized to act as agent, and/or attorney in fact,
with those aforementioned rights on the property owned or controlled by the undersigned entity.
The rights, powers, and authorization of Paradigm Tax Group herein granted shall commence
upon the execution of this letter of authorization..
IN IT E WHEREOF:
# .�
;-
;Me undersigned has hereunto set our hands and affixed our seals on this the ,iS day of
cr 52018.
r
Signed, sealed, and delivered in
the presence of:
Notary Public
C
I,
(:(
���ALA#LLO
Notary Public
-�_-,./kzi Stata o; Texas
c My Comm. Expires O8-20-2019
ACCEPTED:
BY
PRINT NAME:
TITLE:
DATE:
TELEPHONE
NUMBER:
BLAKE HUGGINS
CHUCKS,
rCHEESE'S
VP OF TAX AND
TREASURER
f-3/ /7?_
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peter
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Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
We'd County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
VVete County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Assessor
We id County
Weld County
Weld County
Assessor Account Company Name Site Code
P3335306 CEC Entertainment CO -702
P3335306
P3335306
Weld County P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3336306
P3335306
P3336306
P3335306
P3335306
P3335306
P3335306
P3335346
P3335306
P3335306
P3335306
P3335306
P3335306
83335306
P3335306
P3335306
P3335306
P3335306
P3335306
93335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
CEO Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO.702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEC Entenainmen! CO -702
CEC Entertainment
CEC Entertainment
CEC Entertainment
CEC Entertainment
CEC Entertainment
CEC Entertainment
CEC Entertainment
CEC Entertainment
CEC Entertainment
CEC Entertainment
CEC Entertainment
CO -702
C0-702
CO -702
CO -702
CO -702
CO -702
CO -702
CO -702
CO -702
CO -702
CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
Site Name Asset #
Chuck E Cheese #702 BA -2009909100
Chuck E Cheese #702 BA -2014477400
Chuck E Cheese #702 BA -20151600600
Chuck E Cheese #702 BA -2019169400
Chuck E Cheese #702 BA -202005980
Chuck E Cheese #702 BA -3000002445
Chuck E Cheese #702 BA -3000029894
Chuck E Cheese #702 BA -3000023419
Chuck E Cheese#702 BA -2009939100
Chuck E Cheese #702 BA -2009940000
Chuck E Cheese #702 BA -2016676200
Chuck E Cneese #702 BA -3000032930
Chuck E Cheese #702
Chuck E Cheese #702
Chuck E Cheese #702
Chuck E Cheese #702
Chuck E Cheese 0702
Chuck ECheese #702
Chuck E Cheese #702
Chuck E Cheese #702
Chuck E Cheese #702
Chuck E Cheese #702
Chuck E Cheese #702
BA -2009891800
BA -2009908100
BA -2009908101
BA -24X19908300
BA -2009908400
BA -2019908700
BA -2009909600
BA -2009939200
BA -2009939900
BA► -2010285400
BA -2010286100
Chuck E Cheese #702 BA -2012766800
Chuck E Cheese #702 BA -2014013200
Chuck E Cheese #742 BA -2014013300
Chuck E Cheese #702 BA -2018206400
Chuck E Cheese #702 BA -20162065000
Chuck E Cheese #702 BA -2018206600
Chuck E Cheese #702 BA -2016206700
Chuck E Cheese #702 BA -2018206800
Chuck E Cheese #702 BA -2018356900
Chuck E Cheese #702 BA -2019001800
Chuck E Cheese #702 BA -2019410500
Chuck E Cheese #702 BA -2023345500
Chuck E Cheese #702 BA -3000020279
Chuck E Cheese #702 BA -3000026105
Chuck E Cheese #702 BA -3000023418
Chuck E Cheese #702 BA -3000032411
Asset Category
PCs and Equipment
PCs and Equipment
PCs and Equipment
PCs and Equipment
PCs and Equipment
PCs and Equipment
PCs and Equipment
PCs and Equipment
Asset Pescrption
PETS HARDWARE
POS HARDWARE
POS DEBIT
COMPUTER BOH
MONITOR 55IN LCD LC
PUS Hardware
Printers Brother MFC-671 ODW
PLAY PASS KIOSK
PCs and Equipment Total
Electronic Equipment PHONE SYSTEM
Electronic Equipment PHONE SYSTEM
Electronic Equipment
Electronic Equipment
PORTABLE RADIOS
PHONE SYSTEM
Electronic Equipment Total
Furniture & F ixiures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & F fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Fernilure $ Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
Furniture & Fixtures
SHOW STUDIO C
BOOTHS
BOOTHS
CABINETS/COUNTERS
WINDOW SHADES
CHAIRS
DECOR
SAFE
DECOR
DECOR
TECH TOOLS
PRIZE CADDY
DECOR
DECOR
TABLES
BENCHES
BENCHES
BENCHES
BENCHES
BOOTHS
BOOTHS
SHOW VOLUME CONTROLLER
AIR DRYER
BIRTHDAY PARTY
Condiment Stand
PLAY PASS RECYCLE BIN
Cake Table Displa
Alto Date (3.
2005
2005 Total
2008
2008
2008 Total
2010
2010 Total
2011
2011 Total
2015
2015
2015 Total
2016
2016 Total
2005
2005
2005 Total
2009
2009 Total
2018
2016 Total
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005
2005 Total
2007
2007 Total
2008
2008
2008 Total
2010
2010
2010
2010
2010
2010
2010
2010 Total
2011
2011 Total
2014
2014 Total
2016
2016
2016
2016
Cost CO) Depreciation
10.621
1 0, 621
322
1,217 008
1.539
788 0.08
788
4,492 0.08
4,892
6,556 0 29
353 0 29
6,909
81, 673 0.38
81,673
106,422
8,535 0.15
808 0 15
9,343
543 015
543
992 0 38
992
10,877
63,991 408
22,931 0 08
4,828 0.08
27,042 0 D8
3,272 0 08
5,489 0 08
3,267 0 08
2,125 O 08
1,203 0.08
437 0 08
267 0.08
134.852
365 0 08
365
151 0 08
201 0.05
382
1,333 0 08
2,449 0 08
1 063 0.08
1227 0 08
700 0 08
2,260 0.08
1,723 0.08
10,755
686 0 08
686
1,788 0 22
1,788
5,741 032
3.066 0 32
517 032
510 0.32
0.08
O.0e
Value
850
850
26
97
123
63
63
391
391
1,901
102
2,004
31,036
31,036
34,466
1,280
121
1,401
81
81
377
377
1,860
5,119
1,834
386
2,163
262
.439
261
170
96
35
21
10,788
29
29
14
16
31
107
196
85
98
56
181
138
860
55
55
393
393
1.837
98.1
165
163
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Assessor
Assessor Account Company Name Site Code
Weld County P3335306
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Wetd County
Weld County
Wed County
Wetd County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Wed County
Wed County
Weld County
Weld County
Weld County
Weld County
Weld County
P3335306
P3335305
P3335306
P3335306
P3335306
P5335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
CEC Entertainment CCU -702
CEC Entertainment CC -702
CEC Entertainment CC -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO.702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC EnlertaFrlrnerit CO -702
CEC Enterta:nrnenl CO -702
CEC Entertanrtment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment COO -702
CEC Entertainment 00-702
CEC Entertainment CO -702
Site Name Asset #
Chuck E Cheese #702 BA -2007588300
Chuck E Cheese #702 BA -2009889200
Chuck E Cheese #702 BA -2009890200
Chuck E Cheese #702 BA -2009909900
Chuck E Cheese #702 BA -2013334700
Chuck E Cheese #702 BA -2013335100
Chuck E Cheese #702 BA -2013335900
Chuck E Cheese #702 BA -2013616400
Chuck E Cheese #702 BA -2013838500
Chuck E Cheese #702 BA -2016135100
Chuck E Cheese #702 BA -2015832900
Chuck E Cheese #702 BA -2017343700
Chuck E Cheese 11702 BA -2018205900
Chuck E Cheese #742 BA -2018207200
Chuck E Cheese #702 BA -2018207700
Chuck E Cheese #702 BA -20 18207800
Chuck E Cheese #702 BA,2015208600
Chuck F Cheese #702 BA -2019410100
Chuck E Cheese #702 BA -2021 120400
Chuck E Cheese #702 BA -2021 184600
Chuck E Cheese #702 BA -2021184700
Chuck E Cheese #702 BA -2021122000
Chuck E Cheese #702 BA -2021496000
Chuck E Cheese #702 BA -2021571400
Chuck E Cheese #702 BA -2022415600
Chuck E Cheese #702 BA -2023510900
Chuck E Cheese #702 BA -202351 1900
Chuck E Cheese #702 BA -2023551400
Chuck E Cheese #702 BA -2023551500
Chuck E Cheese #702 BA -2023553200
Chuck E Cheese *702 BA -2023553400
Chuck E Cheese #702 BA-2O235536O0
Chuck E Cheese #702 BA -3000020477
Chuck E Cheese #702 BA -3000020478
Chuck E Cheese #702 BA -3000020479
Chuck E Cheese #702 BA -3000020484
Chuck E Cheese #702 BA -3000020485
Chuck E Cheese #702 BA -3000020278
Chuck E Cheese #702 BA -3000020281
Chuck E Cheese #702 BA -3000020285
Chuck E Cheese #702 BA -3000020286
Chuck E Cheese #702 BA -3000046853
Chuck E Cheese #702 BA -3000046854
Chuck E Cheese #702 BA -3000046856
Asset Category Asset Description
Furniture & Fixtures Total
Computer Games SUPER SHOT
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Ganes
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
ComputerGames
Computer Games
Computer Games
Computer Gaines
Computer Games
Computer Games
Computer Games
Computer Games
Computer Games
SUPER SHOT
SKETCHBOOK CEC
TICKET MUNCHER
SUPER SHOT MARO
JUMPEN FANTASY
DEAL NO DEAL
BIG WIN
SLAM A WINNER
JETT RIDER
STUART LITTLE
TICKET BLASTER
BED MONSTERS
RED HOT SGL
TWO MIN DRILL
BOULDERS DOZERS
BUZY BEE
DEAUSTORM PIRATES
FRUIT NINJA
CROSSBOW MASTER
SAUCER
ICE AGE
PiG OUT
DOODLE JUMP
PIXAR CARS
ALLEY CLASSIC MARQ
SIMPSONS SOCCER
PHOTO RIDE CEC UNtS
ALLEY CLASSIC
DUO DRIVE
PENALTY KICK
TOWER CRANE
PIXAR CARS
STUART LITTLE
BIG BASS LIL PRO
JURASSIC PARK EXCLUSIVE
PIRATES HOOK
BARREL OF MONKEYS
FISHBOWL FRENZY
BATMAN
BATMAN
DOODLE JUMP
BIKE RALLY
WHACK N WIN
AcqDate ' R 1 Cost (0)
2016 Total 9,833
158.660
2003 4.263
2003 Total 4263
2005 4,254
2005 11,543
2005 11,518
2005 Total 27,315
2007 2,340
2007 5,738
2007 7,339
2007 5,690
2007 Total 21,107
2008 3,190
2008 Total 3,190
2009 9,261
2009 674
2009 Total 9,935
2010 3,217
2010 4,249
2010 3,631
2010 5.698
2010 4,414
2010 113
2010 7,232
2010 Total 28,733
2012 6.079
2012 3,729
2012 3.152
2012 5,871
2012 4,235
2012 5,670
2012 Total 28,737
2013 10,500
2013 Total 10,500
2014 1,883
2014 6,937
2014 6.180
2014 16,084
2014 5,149
2014 4,744
2014 5,370
2014 Total 46,347
2016 152
2016 397
2016 5,886
2016 10,819
2016 5,094
2016 5.515
2016 10,258
2016 6,356
2016 6,356
2016 Total 50,833
2018 2,148
2018 4,946
2018 8.184
Depreciation Value
3,146
15,303
008 341
341
0.08 340
0.08 923
0.08 921
2,185
0.08 187
0 D8 459
0.08 587
0.08 455
1,689
0.08 255
255
0.08 741
0 08 54
795
0 08 257
0.08 340
0 08 289
0.08 472
0 08 353
0.08 9
0.08 579
2,299
0 08 486
0.08 298
0.08 252
0.08 470
0 08 339
008 454
2.299
0 15 1,575
1,575
0.17 320
017 1,179
0.17 1,051
0717 2,734
0,17 875
0 17 806
0 17 913
7,879
0 38 58
0.38 151
0.38 2,237
0.38 4,111
0.38 1,936
0.38 2,096
0.38 3.898
0 38 2.415
0.38 2,415
19,317
0 61 1.310
0 61 3,017
0 61 4.992
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Assessor
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Welt; County
Weld County
Weld County
Weld County
Weld County
Weld. County
Weld County
Weld County
Weld County
Weld County
Weld County
Weld County
Well County
Weld County
Weld County
Weld County
Weld County
Assessor Account Company Name
P33353O6
P33353O6
P33353O6
P33353O6
P33353O6
P3335306
P3335306
P3335306
P3335306
P33353O6
P3335306
P33353O6
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P3335306
P33353O6
P33353O6
P33353O6
P33353O6
P33353O6
Weld County P3335306
Weld County
Weld County
Weld County
P33353O6
P33353O6
P3335346
Weld County P33353O6
Weld County
Weld County
Weld County
P33353O6
P33353O6
P3335306
Weld County P33353O6
Weld County P3335306
Weld County P3335306
Weld Count P3335306
Site Code
CEC Entertainment CO -7702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment GO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -712
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
CEO Entertainment CO -702
CEO Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEO Entertainment CO -702
Site Name Asset #
Chuck E Cheese #702 BA -3000046857
Chuck E Cheese #702 BA -3000046858
Chuck E Cheese #702 BA -3000046559
Chuck E Cheese #702 BA -3000046860
Chuck E Cheese #702 BA -3000046661
Chuck E Cheese #702 BA -2009891900
Chuck E Cheese #702 BA -2009891901
Chuck E Cheese #702 BA -2009907900
Chuck E Cheese #702 BA-2OO99O82OO
Chuck E Cheese #702 BA -2009909200
Chuck E Cheese #702 BA -2009909400
Chuck E Cheese #702 BA -2010285300
Chuck E Cheese #702 BA -2010286400
Chuck E Cheese #702 BA -2010729600
Chuck ECheese #702 BA -2019514600
Chuck E Cheese #702 BA -2023131010
Chuck E Cheese #702 BA -2023345400
Chuck E Cheese #702 BA -2023365800
Chuck E Cheese #702 BA -3000017774
Chuck E Cheese #702 BA -3000015123
Chuck E Cheese #702 BA -3000025485
Chuck E Cheese #702 BA -3000025486
Chuck E Cheese #702 BA -3000025487
Chuck E Cheese #702 BA-3O0OO28137
Chuck E Cheese #702 BA-3OOOO38O29
Chuck E Cheese #702 BA -3000045825
Chuck E Cheese #702 BA -3000041836
Chuck E Cheese #702 BA -2009908500
Chuck E Cheese #702 BA -2009908600
Chuck E Cheese #702 BA -2010708600
Chuck E Cheese #702 BA -2009909000
Chuck E Cheese #702 BA-2O12O661OO
Chuck E Cheese #702 BA -2012066200
Chuck E Cheese #702 BA -2012196100
Chuck E Cheese #702 BA -2014402300
Chuck E Cheese #702 BA -2014873200
Chuck E Cheese #702 BA-2O154572OO
Chuck E Cheese #702 BA -2016838500
Asset Category
Computer Games
Computer Games
Computer Games
Computer Games
Computer Gaines
Computer Games Total
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Restaurant Equipment
Asset Description
CITY TOUR BUS
ICE CUBE (C)
JUSTICE LEAGUE WHACKER
PAW PATROL
SPIN 0 RAMA
KITCHEN EQUIPMENT
DOUGH MIXER VM
BEER SYSTEM
REST EQUIP
COTTON CANDY MACH
ICE CREAM MACH
REST EQUIP
KITCHEN EQUIPMENT
REST EQUIP
DOUGH DOCKER
SANDWICH UNIT TSSU278
ICE MACHINE
ICE MACHINE
Keurig Machine
WIC Compressor/Fan Motor
PIZZA BUFFET OUTLET
PIZZA BUFFET CABINETRY
PIZZA BUFFET HEAT LAMP
Pizza table
Oven Temp Sensor/Valve
Freezer Replacement
Restaurant Equipment Total
SECURITY Camera System
SECURITY Total
Signs
Signs
Signs
Signs Total
Smallwaxe
Srnalboa re
Smallware
Smaliware
Smaliware
Smaliware
Smallware
Srnallware
INT SIGNS
INT SIGNS
;IGNAGE&AWNING
SMALLWARES
SMALLWARES
SMALLWARES
SMALLWARES
SMALLWARES
SMALLWARES
SMALLWARES
SMALLWARES
Acq Date (R) Cost O
2018
2018
2018
2018
2018
2018 Total
2005
2005
2005
2005
2005
2005
2005
2005
2005 Total
2006
2006 Total
2011
2011 Total
2014
2014
2014
2014 Total
2015
2015
2015 Total
2016
2016
2016
2016
2016 Total
2017
2017 Total
2018
2018 Total
2018
2018 Total
2005
2005
2005
2005 Total
2005
2005 Total
2007
2007
2007
2007 Total
2048
2008
2008 Total
2009
2009
3,323
3,852
4,810
5,993
6,635
39,890
270.848
82,511
9,574
2,752
733
2,594
4,569
1,455
2,213
106,401
394
394
731
731
2,719
7,841
315
10,875
186
2,417
2,604
2,015
1,949
72
2,181
6,217
1,291
1291
4,401
4A01
132,912
2,807
2,807
2,807
5,648
261
44,275
50,185
50,185
14,551
14.551
62
715
200
978
996
321
1,317
711
682
Depreciation Value
0.61 2,027
0,61 2,350
0:61 2.934
0.61 3,655
0.61 4.047
24,333
62,966
0,08 6,601
0.08 756
0 08 220
0 08 59
0 08 208
0.08 366
0.08 116
0 08 177
8.612
008 31
31
02 146
146
0 33 897
0 33 2,588
033 104
3.589
0 37 69
0 37 894
963
0 42 846
0.42 819
0.42 30
042 916
2.611
0.61 787
787
0.7 3.081
3,081
19,721
0:55 1,544
1 ,544
1,544
01 565
0 1 26
0.1 4,428
5.018
5,018
011 1,601
1,601
0
0.11
0
0.1 ti
0,11
0.11
011
79
79
110
35
145
78
75
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Assessor
Weld County
Weld County
Wed County
Weld County
Weid County
Assessor Account Comipanyeam Site Code
P3335306
P3335306
P3335306
P3335306
P3335306
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
CEC Entertainment CO -702
Site Name
Chuck E Cheese #702
Chuck E Cheese #702
Chuck E Cheese #702
Chuck E Cheese #702
Chuck E Cheese #702
A�
Asset Category
BA -2019478200 Smallware
BA -2020453200 Srnallware
BA -2023396300
BA -3000014114
BA -3000025488
Chuck E Cheese #702 Total
Grand Total
Smallware
Smallware
Srnallware
Smallware Total
Asset Description
SMALLWARES
SMALLWARES
PIZZA PANS XL
Smallwares
PIZZA BUFFET SMALLWARES
Acct Date IR)
2009 Total
2011
2011
2041 Total
2014
2014 Total
2015
2015 Total
2016
2016 Total
Cost (O1 Depreciation
1,393
2,792 0.11
324 0.11
3.118
551 0 11
587
620 0.11
620
418 0 21
418
22,980 2.541
755,692 143,419
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UNITED STATES
POST�IL SERVtCE�
PRIORITY®
MAIL
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internationat destinations.
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■ Pick up available.*
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PRIORIT
*MAIL*
FROM: Paradigm Tax Group
P.O. Box 800729
Dallas, TX 75380
TO:
U:S. POSTAGE PAID
PM 3 -Day
DALLAS, TX
75240
JUL 19r 19
AMOUNT
$10.85
82305 M147066-13
rUNITED STATES
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Weld County Assessor
PO Box 758
Greeley, CO 8063.
A
4
Label 228, March 2016 FOR DOMESTIC AND INTERNATIONAL USE
a a PilLaa ink elk a al rya a I a a aa a •a+4
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$ lr.nr' data ■ a lr%it.iru tlra+�
July 30, 2019
Agent:
PARADIGM TAX GROUP
14850 QUORUM DR STE 300
DALLAS, TX 75254-7568
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:
CEC ENTERTAINMENT
PO BOX 800729
DALLAS, TX 75380-0729
RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2019-3432, AS0103 Appeal 2008225147 Hearing 8/5/2019 10:30 AM
Account(s) Appealed:
P3335306
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 5, 2019, at or about the hour of
10:30 AM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado.
You have a right to attend this hearing and present evidence in support of your petition. The Weld
County Assessor or his designee will be present. The Board will make its decision on the basis of
the record made at the aforementioned hearing, as well as your petition, so it would be in your
interest to have a representative present. If you plan to be represented by an agent or an attorney
at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an
authorization for the agent or attorney to represent you. If you do not choose to attend this hearing,
a decision will still be made by the Board by the close of business on August 5, 2019, and mailed to
you within five (5) business days.
Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10
minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide
evidence to support your position. This may include evidence that similar homes in your area are
valued less than yours or you are being assessed on improvements you do not have. Please note:
The fact that your valuation has increased cannot be your sole basis of appeal. Without
documented evidence as indicated above, the Board will have no choice but to deny your appeal.
If you wish to discuss your value with the Assessor's Office, please call them at (970) 400-3650. If
you wish to obtain the data supporting the Assessor's valuation of your property, please submit a
written request to assessor@weldgov.com. Upon receipt ofyour written request, the Assessor will
notify you of the estimated cost of providing such information. Payment must be made prior to the
Assessor providing such information, at which time the Assessor will make the data available within
three (3) working days, subject to any confidentiality requirements.
Please advise me if you decide not to keep your appointment as scheduled. If you need any
additional information, please call me at your convenience.
Very truly yours,
BOARD OF EQUALIZATION
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Assessor
July 30, 2019
Petitioner:
CEC ENTERTAINMENT
PO BOX 800729
DALLAS, TX 75380-0729
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):
PARADIGM TAX GROUP
14850 QUORUM DR STE 300
DALLAS, TX 75254-7568
RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2019-3432, AS0103 Appeal 2008225147 Hearing 8/5/2019 10:30 AM
Account(s) Appealed:
P3335306
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 5, 2019, at or about the hour of
10:30 AM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado.
You have a right to attend this hearing and present evidence in support of your petition. The Weld
County Assessor or his designee will be present. The Board will make its decision on the basis of
the record made at the aforementioned hearing, as well as your petition, so it would be in your
interest to have a representative present. If you plan to be represented by an agent or an attorney
at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an
authorization for the agent or attorney to represent you. If you do not choose to attend this hearing,
a decision will still be made by the Board by the close of business on August 5, 2019, and mailed to
you within five (5) business days.
Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10
minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide
evidence to support your position. This may include evidence that similar homes in your area are
valued less than yours or you are being assessed on improvements you do not have. Please note:
The fact that your valuation has increased cannot be your sole basis of appeal. Without
documented evidence as indicated above, the Board will have no choice but to deny your appeal.
If you wish to discuss your value with the Assessor's Office, please call them at (970) 400-3650. If
you wish to obtain the data supporting the Assessor's valuation of your property, please submit a
written request to assessor@weldgov.com. Upon receipt ofyourwritten request, the Assessor will
notify you of the estimated cost of providing such information. Payment must be made prior to the
Assessor providing such information, at which time the Assessor will make the data available within
three (3) working days, subject to any confidentiality requirements.
Please advise me if you decide not to keep your appointment as scheduled. If you need any
additional information, please call me at your convenience.
Very truly yours,
BOARD OF EQUALIZATION
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Assessor
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