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HomeMy WebLinkAbout20193210.tiffAugust 6, 2019 Petitioner: GIDDENS ERNEST W TRUSTEE C/O REDNECK TRAILER SUPPLIES 2100 N WEST BYP SPRINGFIELD, MO 65803-2208 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldqov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): PARADIGM TAX GROUP 7200 S ALTON WAY STE A-250 CENTENNIAL, CO 80112-2247 RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2019-3210 Appeal 2008225035 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 R7056798 Deny - Administrative Deny $1,667,687 $1,667,687 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 C.IJ z7{,,,e + jIGZ 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 7200 S ALTON WAY STE A-250 CENTENNIAL, CO 80112-2247 Petitioner: CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldgov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 GIDDENS ERNEST W TRUSTEE C/O REDNECK TRAILER SUPPLIES 2100 N WEST BYP SPRINGFIELD, MO 65803-2208 RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2019-3210 Appeal 2008225035 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 R7056798 Deny - Administrative Deny $1,667,687 $1,667,687 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 Chloe Rempel From: Sent: To: Cc: Subject: Beth Diehl <bdiehl@paradigmtax.com> Thursday, July 25, 2019 12:36 PM CTB-County Board of Equalization Millie Channell; Wade Melies; Susan Gundry Paradigm Tax Group BOE Hearings 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 afternoon. Paradigm Tax Group agrees to take admin denials on all of our 2O19 appeals. PPE ACCG O.NTND ASSI G N E DTO .ACC AP PEALSTATLISVAL REREVIEWINITIALS E ITIAL'S TAXYEAR *4:d P 7 rigir2 7 CI C! ,g/. -ems. � � P. �. RR6S4 `.f8 a9 R6684537 68 .5-_ R4715507 7 13,677.864 R89519 3 R6781136 R2e: L (i 16 r - l 431 6 0I_ MLC WILC 111.4 I i _ TER. r. ^. 1. I SG SAG Open Open Open Open: Open Open Open Open Open Open Open R149768€ F100327:33 r= I SACi SAG Senior Managing Consultant aradi TAX GROU 72OO S. Alton Way, Suite A-2 50 Centennial, CO 8O112 (720) 381-2247 Direct/Fax (72O) 334-3844 Cell bdiehl@garadagrritax.com YEARS View our Property Tax lend - for value notice and peal rf :dates list.listeci by state - .A:A.S.k.A_.._ 1 2C119 .,r,,. a., wraacaes�.v..,.�.tearnt•.a:*. 2019 2019 2019 2019 2%19 2019 2019 2019 RRIMARYOWN EI GIDDEN.S ER E5 S T ._G INDL►STRI STAG IIsiMMDIISTRIi. ENVI OTEST S ' E lN{ I RO►TEST. at. ILL0:EVE CH LICK -•Fl L A HARPAI N MAritAC HARMAN MA AC 2019 2019 D N IVE RSAL FOR 11NIVE FaSRL IFCiR go iq -3,10 Aso 103 NOTICE OF DETERMINATION RECEIVED Brenda Dones Weld County Assessor 1400 N 17'h Ave Greeley, CO 80631 WELD COUNTY COMMISSIONERS 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 R7056798 2019 1459 FRE 2FWBC L6 BLK 2 FREDERICK WEST BUSINE SS CENTER FG #2 7701 MILLER DR FREDERICK PROPERTY OWNER GIDDENS ERNEST W TRUSTEE CIO REDNECK TRAILER SUPPLIES 2100 N WEST BYP SPRINGFIELD, MO 65803-2208 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW COMMERCIAL 1,667,687 1,667,687 TOTAL 1,667,687 1,667,687 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: CM06 - The Assessor staff has requested additional information to properly review your property's value. Because we have not received this information, we have no choice but to deny any adjustments. 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 16. 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): PARADIGM TAX GROUP 7200 S ALTON WAY STE A-250 CENTENNIAL, CO 80112-2247 15-DPT-AR PR 207-08113 R7056798 2019-3210 A50 03 APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 25' 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.usjaposlitheei 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.col orado,govlbaa 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.) 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.) eJ 1i\C ATTESTATION J I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein any/I1 nd y ch is hereto are true and complete. 4 --- 1 LI'M \ Signature / Telephone Number flAQ OrNit0 IY\-k Urn -- Email Address " 1 'Attach letter of authorization signed by property owner. -7 Date 1 5 -DPI -AR PR 207-08113 R7056798 Paradigm May 2019 Mrs. Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO, 80631 7200 S Alton Way Suite A-250 Centennial, CO 80112 RE: Giddens, Ernest W. 7701 Miller Dr Frederick, CO 80530 Parcel No. 131326202006 To Whom It May Concern: 720.381.2247 Phone bdiehl@paradigmtax.com Attached is the Assessor Notice of Value for the above referenced schedule number. Subject property is a 15,900 sqft Industrial - Distribution building valued at $1,667,687 or $104.9/SF for 2019. This letter hereby protests the 2019 value. Attached is an agent authorization. Please see attached documents. Thank you in advance for your help and consideration. Sincerely. Beth Diehl Sr Managing Consultant bdiehl@paradigmtax.com Paradigm I' LETTER OF AUTHgRIZATI0N TO: Weld County Assessor, Colorado Board of Assessment Appeals and others to whom it may concern RE: Parcel Number: 131326202006 This letter will introduce the firm of Paradigm Tax Group, which is authorized to represent Giddens, Ernest W. concerning Ad Valorem Taxes on real and personal property for 2019-2020. This authorization letter will supersede any previous letters of authorization on file. Paradigm Tax Group is authorized to file personal and real estate returns, to review and receive copies of any prior years tax returns, to Investigate appraisals and assessments, to submit income and expense information, to appeal/abate property values and taxes, to receive tax bills, to make any necessary corrections to the taxing authority's records, to appear before administrative boards or agencies and where authorized, to appear before courts of competent jurisdiction 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 this property owned or controlled by the undersigned entity. A photographic or facsimile copy of this authorization and my signature may be deemed to be the equivalent of the original or may be used as a duplicate original. The rights, powers, and authorization of Paradigm Tax Group herein granted shall commence upon the execution of this letter of authorization. ACCEPTED: Giddens, Ernest W. Signature: .-5770//7 Print Name: `.2 Date: PRIORITY MAIL FLAT RATE POSTAGE REQUIRED UNITED STATES POSTAL SERVICE® RR' R .,7.i.11 ----1----i® �+ RIORTf MAIL Paradigm Date of delivery specified* USPS TRACKINGTm included to many major international destinations. Limited international insurance. Pick up available.* Order supplies online.* When used internationally, a customs declaration label may be required. * Domestic only 1111111011111 11 PS00001000014 i 7200 8 Alton Way Suite A-250 Centennial, CO 80112 EP14F Oct 2018 OD: 121/2 x 91/2 Beth Diehl Senior Managing Consultant bdiehl©paradigmtax.cam Office 730.381.2247 Cell 720.334.3844 www.paradigmtax.com To schedule free Package Pickup, scan the QR code. USPS.COM/PICKUP r-araaigm 7200 S Alton Way Suite A-250 Centennial, co 80112 Senior Managing Consultant bdiehl©paradigmtax.c0m Office 730.381.2247 Cell 720.334.3844 www.paradigmtax.com U.S. POSTAGE $12.45 i PM 2 -DAY 80132 0006 Date or sale g 07/15/19 3C - :Y �• - 06 2512 11487648 PRIORITY MAIL 2 -DAY® RETURN RECEIPT REQUESTED EXPECTED DELIVERY DAY: 07/17/19 8001 SHIP TO: fiflAjaia.d1�' 1150 O ST (20 GREELEY CO 80631-9596 USPS CERTIFIED MAIL i i i Ni i 9502 8066 0281 9196 1609 57 0006 III Hello