HomeMy WebLinkAbout20192847.tiffAugust 6, 2019
Petitioner:
MEYER ALAN N
2336 W 8TH ST
GREELEY, CO 80634-5908
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
Agent (if applicable):
RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2019-2847 Appeal 2008224600 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
R1791886 Stipulated - Approved
Stipulated Value
$200,082 $184,000
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 avaiable 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
COUNTY BOARD OF EQUALIZATION
WELD COUNTY
Single County Schedule Number R1791886
STIPULATION (As To Tax Year 2019 Actual Value)
RE PETITION OF :
NAME:
ADDRESS:
Alan Meyer
2336 W 8Th St
Greeley, Co 8C634
Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation
regarding the tax year 2019 valuation of the subject property, and jointly move the
Board of Equalization to enter its order based on this Stipulation.
Petitioner (s) and Assessor agree and stipulate as follows:
1. The property subject to this Stipulation is described as:
GR 5914 L10 BLK14 HOUSTON HTS
2. The subject property is classified as Residential property.
3. The County Assessor originally assigned the following actual value to the
subject property for the tax year 2019
Total $200,082
4. After further review and negotiation. Petitioner (s) and Weld County Assessor
agree to the following tax year2019 actual value for the subject property:
Total $184,000
5. The valuation, as established above, shall be binding only with respect to tax
year2019
6. Brief narrative as to why the reduction was made:
After further review of additional sales, an adjustment was made per market
grid.
7. Both parties agree that:
ZThe hearing scheduled before the Board of Equalization on 08/05/2019
at 10:30 am be vacated.
FA hearing has not yet been scheduled before the Board of Equalization.
ASO (03
DATED this 1st
Petitioner(s) or Agent orey
Address:
W 1150 "O" Street
day of August , 2019 _ .
Assistant County Attorney ( ) Y
Respondent, Weld County Board of
Commissioners
Address:
P.O. Box 758
W - '6vbGreeley, CO 80632
Telephone: O(1O-3O\ q CZS\ Telephone:(970) 336-7235
Docket Number R1791886
Stip-1.Frm
County Assessor
Address:
1400 N.17th Avenue
Greeley, CO 80631
Telephone: (970) 400-3650
2
Brenda Dones, Weld County Assessor
Valuation Report
Of
Residential Improved Property
For
County Board of Equalization
MEYER ALAN N
Petitioner
vs.
Weld County Assessor's Office
Respondent
Docket Number: 2019-2847
Parcel Number: 09 5901419023
Schedule Number: R1791886
Appeal Number: 2008224600
Date: 2019-08-01
Time: 1:30 PM
Board: 1
Prepared By
Luis A Munoz
Assessor's Office Residential Appraiser
Assessor's Indicated Value
RESIDENTIAL $200,082
TOTAL:
200,082
Page 1 of 7
Subject Photo
.07/21,26:112
o
General Description and Market Summary
Subject Site and Improvements
The subject property is located atW 2336 8TH ST in GREELEY. The legal description of the property is OR
5914 L10 BLK14 HOUSTON HTS.
The subject is a Frame Hardboard house constructed in 1948. It has 1144 square feet of finished living
area above grade. There are 3.00 bedrooms and 1.00 bathrooms. The Assessor has classified the
structure as a Ranch 1 Story home of Fair quality construction.
Page 2 of 7
Market Approach Summary
The subject property has been classified as Residential for assessment purposes. Residential property
value shall be determined solely by consideration of the Market Approach to Value {39-1-103(5)(a),
CRS}.
As required by 39-1-104(10.2), CRS, the market value is determined by utilizing data from the period of
one and one-half years immediately prior to June 3 0th, 2018. If sufficient comparable valuation data is
not available within the eighteen -month time period, the assessor shall use market data from the five
year period immediately prior to June 30th, 2018. When appropriate, all sales are to be time adjusted to
the appraisal date of June 3 0th, 2018.
Although the appraisal date is June 30, 2018, the physical characteristics are reflective of the property as
of January 1, 2019.
The comparable sales in this report were selected using county records and the Multiple Listing Services.
The Weld County Assessor's Office has verified that the comparable sales are arms -length transactions
based on review of the Real Property Transfer Declaration, telephone or personal confirmation
interviews and physical inspections to confirm property characteristics at the time of sale.
DEFINITION OF MARKET VALUE: The most probable price, as of a specified date, in cash, or in terms
equivalent to cash, or in other precisely revealed terms, for which the specified property rights should
sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with
the buyer and seller each acting prudently, knowledgeably, and for self interest, and assuming that
neither is under undue duress. {The Appraisal Institute}
The market value of the property as of June 30th, 2018 is:
Assessor's Indicated Value
RESIDENTIAL $200,082
TOTAL: $200,082
Page 3of7
Time Adjusted Sales Prices
By law, sales prices are time adjusted to the appraisal date of June 30, 2018. An adjustment for time
is made if during the sales collection period of January 2017 to June 30, 2018 the sale prices of
properties have appreciated or depreciated due to inflation or deflation. We refer to the adjustment
as a 'time' adjustment. If market conditions have not changed, no adjustment is required even
though considerable time may have elapsed. <C.RSS. 39-1-104...said level of value shall be adjusted
to the final day of the data -gathering period.}
Sales and resales of the same or similar properties are a good indication of the changes in market
conditions over time. In addition, we run simple linear regression where we graph the sales and the
month the sale occurred to indicate the trend of the market. This trend is tracked as a monthly rate
of change. Since we consider one of the most important aspects of market value to be location, we
determine our time trends by location, also known as economic area or neighborhood, and by the use
of the property (vacant land, residential, commercial).
173 Sales Trend Applied was 1.074% a month.
NHHL): 6038
SALERATIO
'1
Id
5.0O
10.00
TIMEINTV
Page 4 of 7
Ill
I_II_I 20.OO
25.30
I
Sib St
COMPARABLE 3
2412 W 9iii 5T , G REELEY
7.6.C
kip^
�i
;ii:-
�da •
69
:-9.cm.:::::.:
dLieei";:nS"'
p
M�Lgr
.Yi
ii;}
• e'f p
V
iii A
rd•1
:1 ,f
•i
f1
•.ti .
1
10th St
SUBJECT
2333 W $TAI ST . GR E:ELEY
COMPARABLE 2
231U W 8TH ST, CREELS?
S
COMPARABLE .1
23D5 W 6TH ST , G FLEELEY
Page 6 of 7
4
eal
1 c
WELD COUNTY ASSESSOR'S
Sales Comparables Market Adjustment Grid
Sale Date
Sale Price
TmAdj Sale Price
Parcel Number
Account Number
Street Address
Subject
$0
$0
095901419023
R1791886
2336 W 8TH ST
TOTALIMPSF
TOTALLANDSF
NBHDANDEXT
OCCUPANCY
Built -As Description
Quality
Condition
Year Built
Adjusted Year Built
Residential SF
Baths
Basement Sig Feet
Basement Finish
Basement Walkout
Garage - Attached
Garage - Detached
Land
OutBuilding
ng
EXCLUDECODE1
E1
Ag Land
Bonus Room - Tot SF
1382.000000
6000.000000
6038 - 00
Single Family Reside
Ranch 1 Story
Fair
Typical
1948.000000
1948.000000
1144.000000
1.000000
0.000000
0.000000
0.000000
0.000000
0.000000
31500.000000
1839.000000
0.000000
0.000000
0.000000
Final Market Value
Final Market Value / SF
$200,082.00
$144.78
Comp # 1
06/01/2018
179000.00
179000.00
095901419016
R1791186
W 2306 8TH ST
832.000000
5880.000000
6038 - 00
Single Family Residentie
Ranch 1 Story
Fair
Typical
1950.000000
1950.000000
832.000000
1.000000
0.000000
0.000000
0.000000
264.000000
0.000000
31500.000000
0.000000
0.000000
0.000000
0.000000
$0
$0
$0
$0
$0
$0
$0
($1,000)
$0
$18,158
$0
$0
$0
$0
($14,084)
$0
$0
$1,839
$0
$0
$0
$ Adjustment
Gross % Adjustment
Net % Adjustment
Adjusted Sales Price
Adjusted Sales Price / SF
$4,913.00
19.5988%
2.7447%
$183,913.00
$133.08
Comp# 2
08/28/2017
168000.00
186377.25
095901 41 901 7
R1791286
W 23108TH ST
832.000000
5880.000000
6038 - 00
Single Family Residentie
Ranch 1 Story
Fair
Typical
1950.000000
1950.000000
832.000000
1.000000
0.000000
0.000000
0.000000
0.000000
240.000000
31500.000000
0.000000
0.000000
0.000000
0.000000
$0
$0
$0
$0
$0
$0
$0
($1,000)
$0
$18,158
$0
$0
$0
$0
$0
($9,312)
$0
$1,839
$0
$0
$0
$ Adjustment
Gross % Adjustment
Net % Adjustment
Adjusted Sales Price
Adjusted Sales Price / SF
$9,685.40
16.2624%
5.1967%
$196,062.65
$141.87
Comp # 3
02/14/2017
163000.00
192790.00
095901424010
81798786
W 2412 9TH ST
1022.000000
8000.011800
6038 - 00
Single Family Residentie
Ranch 1 Story
Fair
Typical
1941.000000
1984.000000
1022.000000
1.000000
0.000000
0.000000
0.000000
0.000000
0.000000
31500.000000
0.000000
0.000000
0.000000
0.000000
$0
$0
$0
$0
$0
$0
$0
$3,500
$0
$7,100
$0
$0
$0
$o
$0
$o
$o
$1,839
$o
$0
$0
$ Adjustment
Gross % Adjustment
Net % Adjustment
Adjusted Sales Price
Adjusted Sales Price / SF
$12,439.40
6.4523%
6.4523%
$205,229.40
$148.50
RESIDENTIAL
NOTICE OF DETERMINATION
RECEIVED
Brenda Dones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
JUL 08 2019
WELD COUNTY
COMMISSIONERS
Date of Notice: 6/25/2019
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM — 5:00PM
R1791886
2019
0600
YEAR
EA
y
MEYER ALAN N
2336 W 8TH ST
GREELEY, CO 80634-5908
GR 5914 L10 BLK14 HOUSTON HTS
2336 W 8TH ST GREELEY
ASSESSOR'S VALUATION
ACTUAL VALUE PRIG
REVIEW
200,082
200,082
ACTUAL VAI
REvI
UE AFTER
EW
TOTAL
200,082
200,082
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:
AL01 - Your property has been uniformly valued following Colorado law. Your protest of value has
been denied due to comparison of other similar properties which sold during the Jan 2017 to June
2018 time period.
If you disagree with the Assessor's decision, you have the right to appeal to the County
Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S.
The deadline for filing real property appeals is July 15.
The Assessor establishes property values. The local taxing authorities (county, school district, city,
fire protection, and other special districts) set mill levies. The mill levy requested by each taxing
authority is based on a projected budget and the property tax revenue required to adequately fund
the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall.
If you are concerned about mill levies, we recommend that you attend these budget hearings.
Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities.
Please refer to the reverse side of this notice for additional information.
Agent (If Applicable):
2019-2847
A --s O/O3
APPEAL PROCEDURES
County Board of Equalization Hearings will be held from
July 25th through August 5th at 1150 O Street.
To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown
below, and mail, file online, or deliver a copy of both sides of this form to:
Weld County Board of. Equalization
1150 O Street, P.O. Box 758
Greeley, CO 80631
Telephone: (970) 356-4000 ext, 4225
Online: www.co.weld.co.us/appsl/oboe/
To preserve your appeal rights, your Petition to the County Board of Equalization must be
postmarked or delivered on or before July 15 for real property — after such date, your right to
appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we
recommend that all correspondence be mailed with proof of mailing.
You will be notified of the date and time scheduled for your hearing. The County Board of
Equalization must mail a written decision to you within five business days following the date of the
decision. The County Board of Equalization must conclude hearings and render decisions by August
5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and
you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by
September 10, § 39-2-125(1)(e), C.R.S.
If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your
appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of
the following:
Board of Assessment Appeals District Court
1313 Sherman Street, Room 315 Contact the District Court in the County
Denver, CO 80203 where the property is located. See your
(303) 866-5880 local telephone book for the address and
www.dola.colorado.gov/baa telephone number.
Binding Arbitration
For a list of arbitrators, contact the County Commissioners at the address listed for the County Board
of Equalization.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document
falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed
on the next business day, § 39-1-120(3), C.R.S.
PETITION TO COUNTY BOARD OF EQUALIZATION
What is your estimate of the property's value as of June 30, 2018? (Your opinion of value in terms of a
specific do��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
iin-st- led cost, appraisal, etc.) ,
Suv
4
b� t
rolmodommiglisomonglegmlismilloIEMATTESTATI!..
I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein
d on any attachments hereto are true and complete.
Signature Telephone Number Date
Email Address
'Attach letter of authorization signed by property owner.
15-DPT-AR
PR 207-08/13
R1791886
July 26, 2019
Petitioner:
MEYER ALAN N
2336 W 8TH ST
GREELEY, CO 80634-5908
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.weldgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2019-2847, AS0103 Appeal 2008224600 Hearing 8/1/2019 1:30 PM
Account(s) Appealed:
R1791886
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 1, 2019, at or about the hour of
1:30 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado.
You have a right to attend this hearing and present evidence in support of your petition. The Weld
County Assessor or his designee will be present. The Board will make its decision on the basis of
the record made at the aforementioned hearing, as well as your petition, so it would be in your
interest to have a representative present. If you plan to be represented by an agent or an attorney
at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an
authorization for the agent or attorney to represent you. If you do not choose to attend this hearing,
a decision will still be made by the Board by the close of business on August 5, 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 Danes, Assessor
Chloe Rempel
From:
Sent:
To:
Cc:
Subject:
Hello Brenda and Luis,
Esther Gesick
Wednesday, July 31, 2019 5:17 PM
Brenda Dones; Luis Munoz
CTB-County Board of Equalization
R1791886 - Alan Meyer
I received a voice message from Alan Meyer (R1791886) this afternoon. I returned his call and he indicated he received
his letter today and does not have voice mail (although we did leave a message on Monday) and he does not use
email. He requested additional time to prepare his information, so I've rescheduled his hearing to Monday, August 5,
2019, at 10:30 a.m. He also requested a second opinion from a separate appraiser concerning his property, so I told him
I would forward his request.
Thank you,
Esther E. Gesick
Clerk to the Board
1150 O Street/P.O. Box 758/Greeley, CO 80632
tel: (970) 400-4226
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.
1
Hello