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Home My WebLink About20181546.tiffRESOLUTION RE: ACTION OF THE BOARD CONCERNING PETITION FOR ABATEMENT OR REFUND OF TAXES FOR ACCOUNT NUMBER R6265186 - TAGAWA GREENHOUSES, INC. WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Board of County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 14th day of May, 2018, at which meeting there were present the following members: Chair Steve Moreno, Commissioners Barbara Kirkmeyer, Sean P. Conway, Julie A. Cozad, and Mike Freeman, and WHEREAS, notice of such meeting and an opportunity to be present has been given to the taxpayer and the Assessor of said County, with said Assessor, Christopher Woodruff, being represented by Brenda Dones, Assessor's Office, and taxpayer, Tagawa Greenhouses, Inc., being represented by Higgins, Hopkins, McLain and Roswell, LLC, and WHEREAS, the Board of County Commissioners has carefully considered the attached petition, and is fully advised in relation thereto. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that the Board concurs with the recommendation of the Assessor and the petition be, and hereby is, denied, and an abatement or refund be allowed as follows: CORRECTION TO ASSESSED VALUATION ABATEMENT OR REFUND TAX YEAR $0.00 $0.00 2015 $0.00 $0.00 2016 cc: ckSRCCw/gO/ OK),CosCa.li), aPPL / GIL PP P 051 tI/I8 2018-1546 AS0099 TAX ABATEMENT PETITION - TAGAWA GREENHOUSES, INC. PAGE 2 The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 14th day of May, A.D., 2018. BOARD OF COUNTY COMMISSIONERS WELD Oj.JNTY, COLORADO ATTEST: dith„) JC..GtO;e1 Weld County Clerk to the Board BY:qa1lac,G• (t,(tA eputy Clerk to the Board APP: ! 1 . A "FORM oun - Attorney Mike Freeman Date of signature: OsiIS/ t 8' e Moreno, Cha' arbara Kirkmeyer ro-Tem Sean P. ConwayPhi rr (\ lie A. Cozad 2018-1546 AS0099 • 4 County: Weld PETITION FOR ABATEMENT OR REFUND OF TAXES irkR' E Date Received F E (Use Assessor's or Commissioners' Date Stamp) Section I: Petitioner, please complete Section I only. December 11,2017 Date: Month Day Year Petitioner's Name: Tagawa Greenhouses Inc. Petitioner's Mailing Address: 17999 Weld County Rd. 4 Brighton DEC 15 201; WELD COUNTYASSESSOR GREELEY COLORADO RECEIVED Colorado 80603 FEB 2 0 2018 City or Town SCHEDULE OR PARCEL NUMBER(S) 147125000015 Account: R6265186 (OtherAgricultural - Real Property) State Zip Code WELD COUNTY QQIMPROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY AONERS� 17999 Weld County Rd. 4 Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for property tax year(s) 2015 and 2016 are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or illegally, whether due to erroneous valuation, irregularity in levying, clerical error or overvaluation. Attach additional sheets if necessary.) The Subject Properties are overvalued. Value $1,000,000 Year 2015 Value $1,000,00R,ear 2016 I declare, under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits or statements, has been prepared or examined by me, and to the best of my knowledge, information and belief, is true, correct, and complete. William A. McLain (#6941) Attorneyfor Petitioner Higgins, Hopkins, McLain & Roswell, LLC 1777 S. Harrison Street, Suite 750 Denver, CO 80210 Telephone: (303) 987-9870 Email: wmclain@hhmrlaw.com If the Board of County Commissioners, pursuant to § 39-10-114(1), C.R.S., or the Property Tax Administrator, pursuant to § 39-2-116, C.R.S., denies the petition for refund or abatement of taxes in whole or in part, the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions of § 39-2-125, C.R.S., within thirty days of the entry of any such decision, § 39-10-114.5(1), C.R.S. Section II: Assessor's Recommendation (For Assessor's Use Only) Tax Year 3oi5 Tax Year 9.0 i& Actual Assessed Taut Actual Assessed Tax Original J2 n M(D i 5 9i o t1,on/8762tSw, l6f1I4%9i4/ Corrected Abate/Refund Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds of overvaluation, no abatement or refund of taxes shall be made if an objection or protest to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer, § 39-10-114(1)(a)(I)(D), C.R.S. Tax year: Tax year: Protest? 51 No Protest? kzl No ■ ■ Yes (If a protest was filed, please attach a copy of the NOD.) Yes (If a protest was filed, please attach a copy of the NOD.) gAssessor recommends denial for the following reason(s): Assessor's or Dep Assessor ignature 15-DPT-AR No. 920-66/16 2018-1546 f • • FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to § 39-10-114, C.R.S. shall be acted upon pursuant to the provisions of this section by the Board of County Commissioners or the Assessor, as appropriate, within six months of the date of filing such petition, § 39-1-113(1.7), C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to $10,000) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of $10,000 or less per tract, parcel, or lot of land or per schedule of personal property, in accordance with § 39-1-113(1.5), C.R.S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: "hut. o env Tax Year Tax Year Actual Assessed Tax Actual Assessed Tax Original Corrected Abate/Refund Note: The total tax amount does not include accrued interest, penalties, and fees associated with late and/or delinquent tax payments, if applicable. Please contact the County Treasurer for full payment information. Petitioner's Signature Assessor's or Deputy Assessor's Signature Date Date Section IV: Decision of the County Commissioners (Must be completed if Section III does not apply) WHEREAS, the County Commissioners of County, State of Colorado, at a duly and lawfully called regular meeting held on / / , at which meeting there were present the following members: Month Day Year with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor of said County and Assessor (being present --not present) and Name Petitioner (being present --not present), and WHEREAS, the said Name County Commissioners have carefully considered the within petition, and are fully advised in relation thereto, NOW BE IT RESOLVED, that the Board (agrees --does not agree) with the recommendation of the Assessor and the petition be (approved --approved in part --denied) with an abatement/refund as follows: Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund Chairperson of the Board of County Commissioners' Signature I, County Clerk and Ex -officio Clerk of the Board of County Commissioners in and for the aforementioned county, do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County this day of Month Year County Clerk's or Deputy County Clerk's Signature Note: Abatements greater than $10,000 per schedule, per year, must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than $10,000) The action of the Board of County Commissioners, relative to this abatement petition, is hereby ❑ Approved ❑ Approved in part $ ❑ Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date • 15-DPT-AR No. 920-66/16 May 24, 2018 CLERK TO THE BOARD PHONE: (970) 400-4225 FAX: (970) 336-7233 1150 O STREET P.O. BOX 758 GREELEY, COLORADO 80632 TAGAWA GREENHOUSES, INC. 17999 CR 4 BRIGHTON, CO 80603 RE: SCHEDULE NUMBER R6265186 Dear Property Owner: On May 14, 2018, the Board of Weld County Commissioners considered your petition for abatement or refund of taxes and denied same. Pursuant to Section 39-2-125(f), C.R.S., you have the right to appeal this decision to the State Board of Assessment Appeals within thirty days. You may obtain the appropriate forms and instructions from: Board of Assessment Appeals, Department of Local Affairs, 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: (303) 864-7710 Email: dola_baa@state.co.us. In preparation for appealing to the State Board of Assessment Appeals you may also go to the following state link to obtain any further information you may need to proceed, http://www.dola.state.co.us/baa/index.htm. Very truly yours, �. Chloe A. Rempel Deputy Clerk to the Board crempel@weldgov.com cc: Weld County Assessor William McLain — Higgins, Hopkins, McLain and Roswell, LLC Chloe Rempel From: Sent: To: Subject: Attachments: Good morning, Chloe Rempel Thursday, May 24, 2018 10:25 AM 'wmclain@hhmrlaw.com' Petition for Abatement or Refund of Taxes - Denial Notice for R6265186 and R6411486 Tax Abatement Denial - R6265186.pdf; Resolution 2018-1546.pdf; Tax Abatement Denial - R6411486.pdf; Resolution 2018-1547.pdf On May 14, 2018, the Board of Weld County Commissioners considered your petition for abatement or refund of taxes and denied same. Pursuant to Section 39-2-125(f), C.R.S., you have the right to appeal this decision to the State Board of Assessment Appeals within thirty days. For information about how to obtain the appropriate forms and instructions, please see the attached letters. The final signed resolutions are also attached. If you have any questions or concerns, please do not hesitate to contact me. Sincere regards, Chloe A. Rempel Deputy Clerk to the Board Weld County 1150 O Street Greeley, CO 80631 tel: 970-400-4213 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 WELD COUNTY PETITION FOR ABATEMENT OR REFUND OF TAXES CERTIFICATE OF MAILING FIRST NAME LAST NAME COMPANY CITY POSTAL ADDRESS 1 STATE CODE Tagawa Greenhouses, Inc. 17999 CR 4 Brighton CO 80603 William McLain wmclain@hhmrlaw.c om I hereby certify that I have sent a Tax Abatement Petition denial letter in accordance with the notification requirements of Weld County in the United States Mail, postage prepaid First Class Mail by letter as addressed on the attached list this 24th day of May, 2018. C m m Q^ - - - O LEI - Certified Mail Fee c7,S20, Chloe A. Rempel Deputy Clerk to the Board U.S. Postal ServiceTM CERTIFIED MAIL° RECEIPT Domestic Mail Only For delivery information, visit our website at www.usps.com Extra Services & Fees (check box, add fee as appropriate) ❑ Return Receipt (hardcopy) $ ❑ Return Receipt (electronic) $ ❑ Certified Mail Restricted Delivery Adult Signature Required • Adult Signature Restricted Delivery $ $ Postage $ ... Total Postage and Fees $-- Postmark Here 5faclog ..D Sent To ri `.�-'p�q�4J.S �- regnbaSA.t _ street _a7n- Apt. No., or PO Box No. N- (-11019 GR H I State, ZIP+4® fir '• • I • 'ZAP , r r ncs • PS Form 3800, April 2015 PSN 7530-02-000-9047 See Reverse for Instructions COMPLETE THIS SECTION ON DELIVERY N\ri \e< CO Q X acrNJO .0 o r� Cn o >- la4% O r3--1 te TaisK N m 115 op 4- cam' 2 --aa cd r fn j 2 a) ▪ t- cti a• c a a) N • w cn 4- SENDER: COMPLETE THIS SECTION C 0 fig -, E c a) o U.(p_ O CD -0 C c L - ,-Y�ccoD N cA (I) i L RS O Q) Or= rte.. 4) acctzaccn s- .- 0 O U a) .c .. t U •i. cc • *c715 c 2 E SE t t a)a) OO 4-0 C C a) .> O O c 0 4-U a) O O C O c 22 c O U O) a) cc a) a) o C3 ca P L- c z cu O O as E U C a o 0 'a E 4-0 ‘D-- O 0 4-0 O C', U a cts a t O 5- `�-- L C O L O 1. Article Addressed to: et 9590 9402 1714 6053 4712 94 Article Number (Transfer from service label) N to to m O - - - IN C1 r1 - Domestic Return Receipt , July 2015 PSN 7530-02-000-9053 AGREEMENT (To be signed in duplicate and client to retain one copy) The Parties to this agreement are Tagawa Greenhouses Inc., 17999 Weld County Rd 4, Brighton, CO 80603 ("Client') and William McLain, an attorney with Higgins, Hopkins, McLain & Roswell, LLC. 1777 S. Harrison Street, Suite 750. Denver. Colorado 80210 ("Mr. McLain"). The Parties agree that Mr. McLain will represent Client with regard to the valuation for property tax purposes of the properties identified below, and for the tax years stated below pursuant to the terms of this Agreement. 1. The property covered by this Agreement: Weld County Assessor's Parcel Nos. 147125000015 (Account. Nos. M0139990. M6265286. P3789407, R6265186) and 147331201005 (Account No. R6411486), located at 17999 Weld County Rd 4, Brighton, CO 80603. and referred to in this Agreement as "the Properties". 2. The property tax years covered by this Agreement: 2015 and 2016. 3. Duties of Mr. McLain: Mr. McLain will use his best efforts to seek a reduction in the valuation of the Properties for the tax years stated above, and after negotiations with the Assessor or the Assessor's staff, by filing an appeal to the Board of County Commissioners. If Mr. McLain determines that there is a reasonable likelihood of success by doing so. he will appeal any adverse decision of the County Board of Commissioners to the Colorado State Board of Assessment Appeals. Mr. McLain will provide such services faithfully and with due diligence. 4. Duties of Client: Client will provide Mr. McLain with such information as may be necessary in connection with the successful negotiation or appeals for the reduction of the valuation of the Properties. IN WITNESS WHREOF. the parties have executed this Agreement, in duplicate, this aq day of >+lv5T• 2017. Tagawa Greenhouses. Inc. By:/ William A. McLain Chloe Rempel From: Sent: To: Cc: Subject: Attachments: William McLain <wamclain@gmail.com> Thursday, May 10, 2018 7:50 PM Esther Gesick Brenda Dones; Millie Channell; Chris Woodruff; Chloe Rempel Re: Tagawa Greenhouses, Inc. Petition for Abatement 2015-2016 (Weld County Account Numers R6411486 and R6265186 894P2D52_060956.pdf After reviewing the emails concerning our pending abatement petitions from both Jefferson and Weld Counties and some further legal research, it is apparent that the term "administrative denial" is not a term used in statute. In practice, it has been used in the past as a way of informing Counties that a Taxpayer would not be attending a CBOE hearing on a pending protest. That was our intent is using that term. In the case of Isbell Associates Inc. v. Jefferson County CBOC, 894 P.2d 52 (Colo. App. 1995), a copy of which is attached, Jefferson County moved to dismiss a Taxpayer's abatement petition because the Taxpayer had not attended the County's hearing. The Court of Appeals held that attendance at the County hearing was not a prerequisite to an appeal to the BAA. The emails I received, however, indicate that Jefferson and Weld Counties may well interpret our use of the term as an abandonment of our petitions, thus giving up any further appeals. That is and was not our intent. In order to avoid the confusion caused by our request, the request for an administrative denial is hereby withdrawn. Counsel will attend and present Taxpayer's case at the County hearings as scheduled. Bill McLain Higgins, Hopkins, McLain & Roswell 1777 S. Harrison Street, Suite 750 Denver, CO 80210 Telephone: (303) 759-0087 On Wed, May 9, 2018 at 2:36 PM, Esther Gesick <egesick@weldgov.com>wrote: Thanks Brenda! I've also asked staff to also include the Agent's email request in the digital packet. Esther E. Gesick Clerk to the Board 1150 O Street'P.O. Box 758/Greeley, CO 80632 1 894 P.2d 52 (Colo.App. 1995), 93CA2034, Isbill Associates, Inc. v. Jefferson County Bd. of County Com'rs /**/ div.c1 {text -align: center} /**/ Page 52 894 P.2d 52 (Colo.App. 1995) ISBILL ASSOCIATES, INC., Petitioner -Appellee, and Board of Assessment Appeals of the State of Colorado, Appellee, v. JEFFERSON COUNTY BOARD OF COUNTY COMMISSIONERS, Respondent -Appellant. No. 93CA2034. Court of Appeals of Colorado, Fifth Division March 9, 1995 Page 53 Pamela J. Fair, Denver, for petitioner -appellee. Gale A. Norton, Atty. Gen., Stephen K. ErkenBrack, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Mark W. Gerganoff, Asst. Atty. Gen., Denver, for appellee Board of Assessment Appeals of the State of Colo. Frank J. Hutfless, Jefferson County Atty., Brian L. Utzman, William A. Tuthill, III, Stanley Monroe, Carolyn D.C. Justice, Asst. County Attys., Golden, for respondent -appellant. OPINION METZGER Judge. Respondent, Jefferson County Board of County Commissioners (County), appeals the order of the Board of Assessment Appeals (BAA) granting taxpayer, Isbill Associates, Inc., an abatement of property taxes. The County contends that the taxpayer failed to exhaust available administrative remedies because it did not attend the County's property tax abatement hearing. As a result, the County contends, the BAA lacked subject matter jurisdiction. We affirm the order. The facts are not in dispute. Taxpayer filed a timely petition with the County requesting a refund or abatement of real property taxes from 1990 through 1992 and the County set the matter for hearing. Although taxpayer received timely notice of the hearing, it did not attend or present evidence. However, the County Assessor did attend the hearing and presented evidence of the property's value. The County denied taxpayer's petition. Taxpayer then brought a timely appeal of the County decision to the BAA. The County filed a motion to dismiss taxpayer's appeal. The BAA denied the motion and determined that taxpayer was not required to attend the county hearing to bring an appeal. It then reversed the County's decision and granted the abatement. The County argues that the refund and abatement statutes require that the taxpayer attend the county hearing and present evidence in order to exhaust its administrative remedies before appealing the County's decision to the BAA. We disagree. It is true that a tribunal "lacks jurisdiction to grant relief if a plaintiff has not exhausted his administrative remedies." Hoffman v. Colorado State Board of Assessment Appeals, 683 P.2d 783, 785 (Colo.1984). However, as our supreme court held in City & County of Denver v. Lewin, 106 Colo. 331, 336, 105 P.2d 854, 858 (1940): [T]he legislature has plenary power on the matter of taxation, and it alone has the right and discretion to determine all questions of time, method, nature, purpose, and extent in respect of the imposition of taxes, the subjects on which the power may be exercised, and all the incidents pertaining to the proceedings from beginning to end.... Thus, we must examine the statutory scheme to determine the requirements the General Assembly has set out for taxpayers seeking an abatement of property taxes. Denver -Laramie - Walden Truck Line, Inc. v. Denver -Fort Collins Freight Service, Inc., 156 Colo. 366, 399 P.2d 242 (1965). Page 54 The statutory right to challenge property valuation under the abatement or refund procedures is found at §§ 39-10-114(1)(a)(I)(A) and 39-1-113, C.R.S. (1994 Repl.Vol. 16B). See Board of Assessment Appeals v. Benbrook, 735 P.2d 860 (Colo.1987). Section 39-10-114(1), C.R.S. (1994 Repl.Vol. 16B) requires the taxpayer to file a petition with the County. Section 39-1-113 requires that the County conduct a hearing before making a decision, but it contains no language mandating that a taxpayer be present at the hearing or produce any evidence. Section 39-10-114.5(1), C.R.S. (1994 Repl.Vol. 16B) permits the taxpayer to appeal the County's complete or partial denial of the petition to the BAA, not later than 30 days after the entry of the decision. Landmark Petroleum, Inc. v. Board of County Commissioners, 870 P.2d 610 (Colo.App.1993). Section 39-2-125(1)(f), C.R.S. (1994 Repl.Vol. 16B) provides that the BAA may conduct a de novo review of decisions from the County. Board of Assessment Appeals v. Valley Country Club, 792 P.2d 299 (Colo.1990). Here, the taxpayer timely filed the petition with the County and received notice of the hearing. After the mandatory hearing, taxpayer received notice of the County's denial of the petition and was informed that it had the "right to appeal this Board's decision to the State Board of Assessment Appeals (BAA)...." Taxpayer then filed a timely petition with the BAA. We conclude that these actions of taxpayer constituted full compliance with the statutory requirements. Thus, the taxpayer fully exhausted the available administrative remedies, and therefore, the BAA correctly determined that it had jurisdiction to consider the appeal. Sections 39- 2-125(1)(f) and 39-10-114.5, C.R.S. (1994 Repl.Vol. 16B). See Gunnison County v. Board of Assessment Appeals, 693 P.2d 400 (Colo.App.1984). The County argues that its effectiveness and efficiency will be weakened if taxpayers are not required to attend the county level hearing. While that may be so, our responsibility is to construe and apply the statute in accordance with its terms. Boulder County Board of Equalization v. MDC Construction Co., 830 P.2d 975 (Colo.1992). As well, a reviewing court must give deference to the interpretation given the statute by the agency charged with its administration. Howard Electric & Mechanical, Inc. v. Department of Revenue, 771 P.2d 475 (Colo.1989). Here, the BAA noted that, while it did not necessarily agree with the way the statute was written, it concluded that the filing of a petition with the County was sufficient to preserve a taxpayer's appeal rights. The County relies on cases from other jurisdictions to support its argument that taxpayer failed to exhaust its administrative remedies. These include Boyd v. Supervisor of Assessments, 57 Md.App. 603, 471 A.2d 749 (1984) (jurisdiction was denied on appeal because taxpayer failed to appear at inferior administrative hearing and petition was dismissed) and Mullenaux v. State, 293 Or. 536, 651 P.2d 724 (1982) (taxpayer failed to appear at administrative hearing and petition was dismissed). However, while other jurisdictions may require a taxpayer to attend the initial administrative hearing and to present evidence, here, we cannot engraft such a requirement on the controlling statute. The order is affirmed. MARQUEZ and CASEBOLT, JJ., concur. Chloe Rempel From: Sent: To: Cc: Subject: Hi Esther, Brenda Dones Wednesday, May 9, 2018 2:14 PM Esther Gesick; wamclain@gmail.com; Millie Channell Chris Woodruff; Chloe Rempel RE: Tagawa Greenhouses, Inc. Petition for Abatement 2015-2016 (Weld County Account Numers R6411486 and R6265186 I believe these hearings are scheduled before the BOCC on Monday, May 14th. We will appear and request the denial on behalf of the tax agent. Thanks! 13rev%da Brenda Dones Chief Deputy Assessor Weld County Assessor's Office 970-400-3699 bdones@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: Esther Gesick Sent: Wednesday, May 9, 2018 1:54 PM To: wamclain@gmail.com; Millie Channell <mchannell@weldgov.com> Cc: Brenda Dones <bdones@weldgov.com>; Chris Woodruff <cwoodruff@weldgov.com>; Chloe Rempel <crempel@weldgov.com> Subject: RE: Tagawa Greenhouses, Inc. Petition for Abatement 2015-2016 (Weld County Account Numers R6411486 and R6265186 Hi Millie, This is a typical request during BOE, but I'm not familiar with it through the Tax Abatement process. Can you advise on how we proceed? I've also copied Chris and Brenda if they need to chime in. Please advise. 1 Thanks! Esther E. Gesick Clerk to the Board 1150 O Street I P.O. Box 7581 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. From: William McLain [mailto:wamclain@gmail.com] Sent: Wednesday, May 9, 2018 12:30 PM To: Esther Gesick <egesick@weldgov.com>; Millie Channell <mchannell@weldgov.com> Subject: Tagawa Greenhouses, Inc. Petition for Abatement 2015-2016 (Weld County Account Numers R6411486 and R6265186 To the Weld County Board of County Commissioners: Tagawa Greenhouses, Inc., requests that the Weld County Board of County Commissioners enter an administrative denial with regard to the Petition for Abatement for 2015 and 2016 for Weld County Account Numbers R6411486 and R6265186, rather than proceeding to hearing, so that Tagawa can seek a de novo hearing before the Colorado Board of Assessment Appeals. William A. McLain Higgins, Hopkins, McLain & Roswell, LLC 1777 S. Harrison Street, Suite 750 Denver, CO 80210 2 2/12/2018 Attn: Chris Woodruff RE: 2015/2016 Abatement received 12/15/2017 R6265186 Tagawa Greenhouses Inc 17999 Weld County Road 4 2015/2016 Assessors Value $2,029,676 SUBJECT: The subject property is located on the northwest corner of County Road 4 and County Road 37 near Lochbuie at 17999 CR 4. The business is Tagawa Greenhouses where they grow plants from seed and distribute to retail stores. This parcel has 54 acres with 30 acres being classified as commercial use and 24 acres used as irrigated agriculture land. The subject has 20 improvements with one being a single family residence. Improvement 1 is a 3,514 sq ft 2 story residence and was built in 1914 with a remodel in 1952. The remaining buildings are Storage Warehouses, Nursery/Greenhouses, and support buildings and were built in the 1970's, 1980's and 1990's with the last one built in 2000. The subject contains a total of 819,239 sq ft of improvements. Cost Approach: Using Marshall & Swift Valuation Services for the improvements plus the land value supports the $2,029,676 value for 2015/2016. Reconciliation: After a review of all approaches to value, with a primary emphasis on the Cost Approach, we recommend sustaining the Assessor's values for 2015/2016. Therefore, I would recommend a denial of the petitioner's request for abatement. WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Tax Year: 2015 Tax Dist: 2497 PUC: Assign To: WJM Levy: 45.311000 Map #: 2485 Initials: # of Imps: 20 LEA: 9A0511 Acct Type: Commercial Created On: 09/16/1986 Active On: 01/01/2013 inactive On: Last Updated: Owner's Name and Address TAGAWA GREENHOUSES INC 17999 COUNTY ROAD 4 BRIGHTON, CO 80603 - 9731 Property Address Street: 17999 4 CR City: WELD Sales Summary Sale Date Sale Price Deed Type Reception # Book Page # Grantor Legal 15958 SE4SE4/E2SW4SE4 25 1 66 EXC UPRR RES (3R) Section Township Range 25 01 66 Qtr QtrQtr Government Lot Government Tract Subdivision Information Sub Name Block Lot Tract Land Valuation Summary Land Type Abst Cd Value By Net SF Measure # of Units ValuelUnit Actual Val Asmt % Assessed Val Commercial 4180 Market 1,306, Acres 30.000000 $17,500.00 $525,000 29.00% $152,250 800 Class Sub Class Agricultural 4107 Market 130,680 Acres 3.000000 $838.95 $2,517 29.00% $730 Class P Sub Class II Agricultural 4107 Market 544,500 Acres 12.500000 $956.00 $11,950 29.00% $3,466 Class P Sub Class I Agricultural 4107 Market 370,260 Acres 8.500000 $721.90 $6,136 29.00% $1,779 Class P Sub Class III Land Subtotal: 54.00 $545,603 $158,225 Thursday, February 01, 2018 Page 1 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Land Attributes Attribute Description Adjustment Improvement Valuation Summary Imp # Property Type Abst Code Occupancy 1 Residential 4277 Single Family Residential on Ag 2 Commercial 2235 Storage Warehouse 3 Commercial 2235 Storage Warehouse 4 Commercial 2235 Storage Warehouse 5 Commercial 2235 Storage Warehouse 6 Commercial 2235 Storage Warehouse 7 Commercial 2235 Storage Warehouse 8 Commercial 2235 Storage Warehouse 9 Commercial 2230 Nursery/Greenhouse 10 Commercial 2230 Nursery/Greenhouse 11 Commercial 2230 Nursery/Greenhouse 13 Commercial 2230 Nursery/Greenhouse 14 Commercial 2230 Nursery/Greenhouse 15 Commercial 2230 Nursery/Greenhouse 18 Commercial 2230 Nursery/Greenhouse 19 Commercial 2235 Storage Warehouse 22 Commercial 2235 Tanks *CODE 23 Commercial 2230 Nursery/Greenhouse 24 Commercial 2230 Nursery/Greenhouse 25 Commercial 2230 Greenhouse Shade Shelters Improvement Subtotal: Class Metal Frame Metal Frame Metal Frame Metal Frame Metal Frame Metal Frame Metal Frame None Metal Frame Total Property Value Actual Value Asmt % Assessed Val* $188,678 7.96% $15,019 $381,922 29.00% $110,757 $22,745 29.00% $6,596 $11,662 29.00% $3,382 $56,613 29.00% $16,418 $102,010 29.00% $29,583 $19,936 29.00% $5,781 $18,104 29.00% $5,250 $84,070 29.00% $24,380 $13,530 29.00% $3,924 $69,082 29.00% $20,034 $32,573 29.00% $9,446 $32,003 29.00% $9,281 $169,004 29.00% $49,011 $44,197 29.00% $12,817 $151,470 29.00% $43,926 $35,050 29.00% $10,165 $9,245 29,00% $2,681 $25,885 29.00% $7,507 $16,294 29.00% $4,725 $1,484,073 $390,683 Total Value: *Approximate Assessed Value $2,029,676 $548,910 Thursday, February 01, 2018 Page 2 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 1 Property Residential Quality: Average Condition: Typical Perimeter: 0 % Complete: 100.00% Nbhd: 4201 Nbhd Ext: 00 Nbhd Adj: 1.1100 Occupancy Summary Occupancy: Single Family Residential on Ag Landscaping E: 0.00 Built As Summary Occ %: 100% Built As: 2 Story Construction Type: Frame Masonry Veneer HVAC: Forced Air Interior Finish: Drywall Roof Cover: Wood Shake Built As SF: 3514 # of Baths: 3 00 # of Bdrms: 6.00 # of Stories: 2.00 Story Height: 0 Sprinkler SF: 0 Capacity: 0 Year Built: 1914 Year Remodeled: 1952 % Remodeled: Adj Year Bit: Effective Age: Diameter: Height: Improvement Summary 1.0000 1952 0 0 Improvement 1 Fireplace/Wood Burning Average Heat Electirc Panel Greenhouse Allowance Bsmnt Conc 8 ft Bath 2 Water Heater Bath 3 Units Units Price RCN Actual Value Add On 1.0000 $11,700.0 $11,700.00 $11,232.00 480.0000 $3.27 $1,569.60 $1,507.00 1750. $6.38 $11,165.00 $11,053.00 0000 Appliance 1.0000 $3,484.00 $3,484.00 $3,484.00 Basement 905.0000 $22.37 $20,244.85 $20,245.00 Fixture 1.0000 1.0000 2.0000 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Thursday, February 01, 2018 Page 3 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Allowance Attached Fin Attached Slab Roof Cell Knee Wall IMPNO: 1 RCN Cost/SF: $114.39 Total RCN: $401,957.00 Phys Depr % 0.0400 Phys Depr $: $15,744.00 Garage Porch 1.0000 $0.00 $0.00 $0.00 1200. $23.30 $27,960.00 $27,960.00 0000 1200. $5.02 $6,024.00 $6,024.00 0000 120.0000 $25.05 $3,006.00 $3,006.00 90.0000 $38.84 $3,495.60 $3,496.00 Improvements Value Summary Design Adj: 0.0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 RCNLD $: $428,696.43 RCNLD Cost/$:$122.00 Market/SF: $94.60 Thursday, February 01, 2018 Page 4 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 2 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 500 % Complete: 100.00% Nbhd: 4901 Nbhd Ext: 00 Nbhd Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Storage Warehouse Built As Summary Occ %: 100% Built As: Storage Warehouse Year Built: 1985 Construction Type: Year Remodeled: 0 HVAC: Space Heater Interior Finish: Roof Cover: Built As SF: 17596 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 1 00 Story Height: 20 Sprinkler SF: 0 Capacity: 0 % Remodeled: 0.0000 Adj Year BIt: 1985 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement 2 Com Office Finish Low Loading Wells Excavated Conc Walls & Floor IMPNO: 2 RCN Cost/SF: $47.18 Total RCN: $830,264.00 Phys Depr % 0.5400 Phys Depr $: $448,342 00 Units Units Price RCN Actual Value Add On 2796. $34.70 $97,021.20 $44,630 00 0000 3750. $13.80 $51,750.00 $23,805.00 0000 Improvements Value Summary Design Adj: 0.0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 Func Obs %: 0.0000 Econ Obs %: 0 0000 Other Obs %: 0 0000 RCNLD $: $381,922.00 RCNLD Cost/$:$21.71 Market/SF: $0.00 Thursday, February 01, 2018 Page 5 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 3 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 371 % Complete: 100.00% Nbhd: 4901 Nbhd Ext: 00 Nbhd Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Storage Warehouse Built As Summary Occ %: 100% Built As: Comm Shed - Equipment Year Built: 1985 Construction Type: Year Remodeled: 0 HVAC: None Interior Finish: Roof Cover: Built As SF: 5976 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 1.00 Story Height: 10 Sprinkler SF: 0 Capacity: 0 Remodeled: 0.0000 Adj Year Bit: 1985 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement Units Units Price RCN Actual Value Improvements Value Summary IMPNO: 3 RCN Cost/SF: $19.03 Total RCN: $113,723.00 Phys Depr % 0.8000 Phys Depr $: $90,978.00 Design Adj: 0.0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 RCNLD $: $22,745.00 RCNLD Cost/$:$3.81 Market/SF: $0.00 Thursday, February 01, 2018 Page 6 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 4 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 250 % Complete: 100.00% Nbhd: 4901 Nbhd Ext: 00 Nbhd Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Storage Warehouse Built As Summary Occ %: 100% Built As: Comm Shed - Equipment Year Built: 1972 Construction Type: Year Remodeled: 0 HVAC: None Interior Finish: Roof Cover: Built As SF: 3064 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 1.00 Story Height: 10 Sprinkler SF: 0 Capacity: 0 % Remodeled: 0.0000 Adj Year Bit: 1972 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement Units Units Price RCN Actual Value Improvements Value Summary IMPNO: 4 RCN Cost/SF: $19.03 Total RCN: $58,308.00 Phys Depr % 0.8000 Phys Depr $: $46,646.00 RCNLD $: $11,662.00 Design Adj: 0.0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 RCNLD Cost/$:$3.81 Market/SF: $0.00 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 Thursday, February 01, 2018 Page 7 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel#: 147125000015 Imp #: 5 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 467 % Complete: 100.00% Nbhd: Nbhd Ext: Nbhd Adj: 4901 00 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Storage Warehouse Built As Summary Occ %: 100% Built As: Construction Type: HVAC: Interior Finish: Roof Cover: Built As SF: # of Baths: # of Bdrms: # of Stories: Story Height: Sprinkler SF: Capacity: Service Garage Space Heater 6060 0,00 0.00 1.00 10 0 0 Year Built: 1974 Year Remodeled: 0 Remodeled: Adj Year Bit: Effective Age: Diameter: Height: Improvement Summary 0,0000 1974 0 0 Improvement Units Units Price RCN Actual Value Improvements Value Summary IMPNO: 5 RCN Cost/SF: $46.71 Total RCN: $283,063.00 Phys Depr % 0.8000 Phys Depr $: $226,450.00 RCNLD $: $56,613.00 Design Adj: 0.0000 Exterior Adj: 0.0000 interior Adj: 0.0000 Amateur Adj: 0.0000 RCNLD Cost/$:$9.34 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 Market/SF: $0.00 Thursday, February 01, 2018 Page 8 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account#: R6265186 Local #: Parcel #: 147125000015 Imp #: 6 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 859 Complete: 100.00% Nbhd: Nbhd Ext: Nbhd Adj: 4901 00 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Storage Warehouse Built As Summary Occ %: 100% Built As: Construction Type: Comm Shed - Equipment HVAC: None Interior Finish: Roof Cover: Built As SF: 2816 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 1.00 Story Height: 8 Sprinkler SF: 0 Capacity: 0 Built As: Comm Shed - Equipment Construction Type: HVAC: Interior Finish: Roof Cover: Built As SF: # of Baths: # of Bdrms: # of Stories: Story Height: Sprinkler SF: Capacity: Built As: None 2288 0.00 0 00 1.00 8 0 0 Comm Shed - Equipment Year Built: 2004 Year Remodeled: 0 % Remodeled: Adj Year Bit: 2004 Effective Age: Diameter: Height: Year Built: 0.0000 0 0 2002 Year Remodeled: 0 % Remodeled: Adj Year Bit: 2002 Effective Age: Diameter: Height: Year Built: 0.0000 0 0 2004 Thursday, February 01, 2018 Page 9 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Construction Type: HVAC: Interior Finish: Roof Cover: Built As SF: # of Baths: # of Bdrms: # of Stories: Story Height: Sprinkler SF: Capacity: Built As: Construction Type: HVAC: Interior Finish: Roof Cover: Built As SF: # of Baths: # of Bdrms: # of Stories: Story Height: Sprinkler SF: Capacity: None 1000 0.00 0.00 1.00 8 0 0 Comm Shed - Equipment None 9421 0.00 0.00 1.00 12 0 0 Year Remodeled: 0 % Remodeled: Adj Year Bit: 2004 Effective Age: 0.0000 Diameter: 0 Height: 0 Year Built: 1972 Year Remodeled: 2004 Remodeled: 0.0000 Adj Year Blt: 1972 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement Units Improvements Value Summary Units Price RCN Actual Value IMPNO: 6 RCN Cost/SF: $19.19 Design Adj: 0.0000 Total RCN: $297,925.00 Exterior Adj: 0.0000 Phys Depr % 0.6576 Interior Adj: 0.0000 Phys Depr $: $195,915.00 Amateur Adj: 0.0000 RCNLD $: $102,010.00 RCNLD Cost/$:$6.57 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 Market/SF: $0.00 Thursday, February 01, 2018 Page 10 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local#: Parcel#: 147125000015 Imp #: 7 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 506 % Complete: 100.00% Nbhd: 4901 Nbhd Ext: 00 Nbhd Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Storage Warehouse Built As Summary Occ %: 100% Built As: Comm Shed - Equipment Year Built: 1974 Construction Type: Year Remodeled: 0 HVAC: None Interior Finish: Roof Cover: Built As SF: 5238 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 1.00 Story Height: 10 Sprinkler SF: 0 Capacity: 0 % Remodeled: Adj Year Bit: Effective Age: Diameter: Height: Improvement Summary 0.0000 1974 0 0 Improvement Units Units Price RCN Actual Value Improvements Value Summary IMPNO: 7 RCN Cost/SF: $19.03 Total RCN: $99,679.00 Phys Depr % 0.8000 Phys Depr $: $79,743.00 RCNLD $: $19,936.00 Design Adj: 0.0000 Exterior Adj: 0,0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 RCNLD Cost/$:$3.81 Market/SF: $0.00 Func Obs %: 0.0000 Econ Obs (3/0: 0.0000 Other Obs %: 0.0000 Thursday, February 01, 2018 Page 11 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account#: R6265186 Local #: Parcel #: 147125000015 Imp #: 8 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 474 % Complete: 100.00% Nbhd: Nbhd Ext: Nbhd Adj: 4901 00 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Storage Warehouse Built As Summary Occ %: 100% Built As: Construction Type: HVAC: Interior Finish: Roof Cover: Built As SF: # of Baths: # of Bdrms: # of Stories: Story Height: Sprinkler SF: Capacity: Comm Shed - Equipment Year Built: None 4122 0.00 0.00 1.00 18 0 0 1985 Year Remodeled: 0 Remodeled: Adj Year Bit: 1985 Effective Age: Diameter: Height: Improvement Summary 0.0000 0 0 Improvement Units Units Price RCN Actual Value Improvements Value Summary IMPNO: 8 RCN Cost/SF: $21.96 Total RCN: $90,519.00 Phys Depr % 0.8000 Phys Depr $: $72,415.00 RCNLD $: $18,104.00 Design Adj: 0.0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 RCNLD Cost/$: $4.39 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 Market/SF: $0.00 Thursday, February 01, 2018 Page 12 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 9 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 1520 % Complete: 100.00% Nbhd: 4901 Nbhd Ext: 00 Nbhd Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Nursery/Greenhouse Built As Summary Occ %: 100% Built As: Nursery/Greenhouse Year Built: 1985 Construction Type: Year Remodeled: 0 HVAC: None Interior Finish: Roof Cover: Built As SF: 73104 # of Baths: 0.00 # of Bdrms: 0 00 # of Stories: 0,00 Story Height: 9 Sprinkler SF: 0 Capacity: 0 % Remodeled: 0.0000 Adj Year Blt: 1985 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement Units Units Price RCN Actual Value Improvements Value Summary IMPNO: 9 RCN Cost/SF: $5.75 Design Adj: 0.0000 Total RCN: $420,348.00 Exterior Adj: 0.0000 Phys Depr % 0.8000 Interior Adj: 0 0000 Phys Depr $: $336,278.00 Amateur Adj: 0.0000 RCNLD $: $84,070.00 RCNLD Cost/$:$1.15 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0 0000 Market/SF: $0.00 Thursday, February 01, 2018 Page 13 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 10 Property Commercial Quality: Low Condition: CM -Typical Perimeter: 2224 % Complete: 100.00% Nbhd: Nbhd Ext: Nbhd Adj: 4901 00 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Nursery/Greenhouse Built As Summary Occ %: 100% Built As: Construction Type: HVAC: Interior Finish: Roof Cover: Built As SF: # of Baths: # of Bdrms: # of Stories: Story Height: Sprinkler SF: 0 Capacity: 0 Hoop (Arch-Rib/Quonset) Structure Year Built: None 28300 000 0.00 0,00 8 Year Remodeled: Remodeled: Adj Year BIt: 0 Effective Age: 1978 Diameter: Height: Improvement Summary 1.0000 0 0 Improvement 10 Concrete Slab Fair Hoop House Add On 3364. 0000 User Units Units Price RCN Actual Value $4.80 $16,147.20 $3,229.00 12.0000 $0.00 $0 00 $0.00 Improvements Value Summary IMPNO: 10 RCN Cost/SF: $2.39 Total RCN: $67,653.00 Phys Depr % 0.8000 Phys Depr $: $54,123.00 RCNLD $: $13,530 00 Design Adj: 0,0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 Func Obs %: 0.0000 Econ Obs %: 0,0000 Other Obs %: 0.0000 RCNLD Cost/$:$0.48 Market/SF: $0.00 Thursday, February 01, 2018 Page 14 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 11 Property Commercial Quality: Low Condition: CM -Typical Perimeter: 2129 % Complete: 100.00% Nbhd: 4901 Nbhd Ext: 00 Nbhd Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Nursery/Greenhouse Built As Summary Occ %: 100% Built As: Nursery/Greenhouse Year Built: 1976 Construction Type: Year Remodeled: 1977 HVAC: None Interior Finish: Roof Cover: Built As SF: 81885 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 0,00 Story Height: 8 Sprinkler SF: 0 Capacity: 0 % Remodeled: 1.0000 Adj Year Blt: 1977 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement 11 Concrete Slab Fair Add On Units Units Price RCN Actual Value 28800. $4.80 $138,240.00 $27,648.00 0000 Improvements Value Summary IMPNO: 11 RCN Cost/SF: $4.22 Total RCN: $345,409.00 Phys Depr % 0.8000 Phys Depr $: $276,327.00 RCNLD $: $69,082,00 Design Adj: 0.0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 RCNLD Cost/$:$0.84 Market/SF: $0.00 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0,0000 Thursday, February 01, 2018 Page 15 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 13 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 588 % Complete: 100.00% Nbhd: Nbhd Ext: Nbhd Adj: 4901 00 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Nursery/Greenhouse Built As Summary Occ %: 100% Built As: Construction Type: HVAC: Interior Finish: Roof Cover: Built As SF: # of Baths: # of Bdrms: # of Stories: Story Height: Sprinkler SF: Capacity: Nursery/Greenhouse None 21600 0.00 0.00 0.00 9 0 0 Year Built: 1987 Year Remodeled: 0 % Remodeled: Adj Year Bit: 1987 Effective Age: Diameter: Height: Improvement Summary 0.0000 0 0 Improvement Units Improvements Value Summary Units Price RCN Actual Value IMPNO: 13 RCN Cost/SF: $7.54 Design Adj: 0.0000 Total RCN: $162,864.00 Exterior Adj: 0.0000 Phys Depr % 0.8000 Interior Adj: 0.0000 Phys Depr $: $130,291.00 Amateur Adj: 0.0000 RCNLD $: $32,573.00 RCNLD Cost/$:$1.51 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs °/0: 0.0000 Market/SF: $0.00 Thursday, February 01, 2018 Page 16 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 14 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 592 % Complete: 100.00% Nbhd: Nbhd Ext: Nbhd Adj: 4901 00 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Nursery/Greenhouse Built As Summary Occ %: 100% Built As: Construction Type: HVAC: Interior Finish: Roof Cover: Built As SF: # of Baths: # of Bdrms: # of Stories: Story Height: Sprinkler SF: Capacity: Nursery/Greenhouse None 20808 0.00 0.00 0.00 10 0 0 Year Built: 1971 Year Remodeled: 0 % Remodeled: Adj Year Bit: 1971 Effective Age: Diameter: Height: Improvement Summary 0.0000 0 0 Improvement Units Improvements Value Summary Units Price RCN Actual Value IMPNO: 14 RCN Cost/SF: $7.69 Total RCN: $160,014.00 Phys Depr % 0.8000 Phys Depr $: $128,011.00 RCNLD $: $32,003.00 Design Adj: 0.0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 RCNLD Cost/$:$1.54 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 Market/SF: $0.00 Thursday, February 01, 2018 Page 17 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 15 Property Commercial Quality: Low Condition: CM -Typical Perimeter: 4218 % Complete: 100.00% Nbhd: Nbhd Ext: Nbhd Adj: 4901 00 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Nursery/Greenhouse Built As Summary Occ %: 100% Built As: Construction Type: HVAC: Interior Finish: Roof Cover: Built As SF: # of Baths: # of Bdrms: # of Stories: Story Height: Sprinkler SF: Capacity: Nursery/Greenhouse None 321300 0.00 0.00 0.00 10 0 0 Year Built: 1970 Year Remodeled: 1973 % Remodeled: Adj Year Blt: 1973 Effective Age: Diameter: Height: Improvement Summary 1.0000 0 0 Improvement Units Units Price RCN Actual Value Improvements Value Summary IMPNO: 15 RCN Cost/SF: $2.63 Design Adj: 0.0000 Total RCN: $845,019.00 Exterior Adj: 0.0000 Phys Depr % 0,8000 Interior Adj: 0.0000 Phys Depr $: $676,015.00 Amateur Adj: 0.0000 RCNLD $: $169,004.00 RCNLD Cost/$:$0.53 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 Market/SF: $0.00 Thursday, February 01, 2018 Page 18 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 18 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 694 % Complete: 100.00% Nbhd: Nbhd Ext: Nbhd AdJ: 4901 00 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Nursery/Greenhouse Built As Summary Occ %: 100% Built As: Construction Type: HVAC: Interior Finish: Roof Cover: Built As SF: # of Baths: # of Bdrms: # of Stories: Story Height: Sprinkler SF: Capacity: Nursery/Greenhouse None 29978 0.00 0.00 0.00 9 0 0 Year Built: 1990 Year Remodeled: 0 % Remodeled: Adj Year Blt: Effective Age: Diameter: Height: Improvement Summary 0.0000 1990 0 0 Improvement Units Units Price RCN Actual Value Improvements Value Summary IMPNO: 18 RCN Cost/SF: $6.41 Total RCN: $192,159.00 Phys Depr % 0.7700 Phys Depr $: $147,962.00 RCNLD $: $44,197.00 Design AdJ: 0.0000 Exterior Adj: 0.0000 Interior AdJ: 0.0000 Amateur Adj: 0.0000 RCNLD Cost/$:$1.47 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs °A°: 0.0000 Market/SF: $0.00 Thursday, February 01, 2018 Page 19 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local#: Parcel#: 147125000015 Imp #: 19 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 1600 % Complete: 100.00% Nbhd: 4901 Nbad Ext: 00 Nbad Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Storage Warehouse Built As Summary Occ %: 100% Built As: Nursery/Greenhouse Year Built: 1990 Construction Type: Year Remodeled: 1993 HVAC: None Interior Finish: Roof Cover: Built As SF: 72848 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 1.00 Story Height: 12 Sprinkler SF: 0 Capacity: 0 % Remodeled: 0.0000 Adj Year Blt: 1990 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement 19 Loading Wells Excavated Conc Walls & Floor OFFICE/BREAK FINISH Add On Units Units Price RCN Actual Value 10980. $13.80 $151,524.00 $34,851.00 0000 2088. $30.71 $64,122.48 $14,748.00 0000 Improvements Value Summary IMPNO: 19 RCN Cost/SF: $9.04 Design AdJ: 0.0000 Total RCN: $658,562.00 Exterior Adj: 0.0000 Phys Depr % 0.7700 Interior Adj: 0.0000 Phys Depr $: $507,092.00 Amateur AdJ: 0.0000 RCNLD $: $151,470.00 RCNLD Cost/$:$2.08 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 Market/SF: $0.00 Thursday, February 01, 2018 Page 20 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 22 Property Commercial Quality: None Condition: CM -Typical Perimeter: 0 % Complete: 100.00% Nbhd: 4901 Nbhd Ext: 00 Nbhd Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Tanks *CODE Built As Summary Occ %: 100% Built As: Tanks *CODE Year Built: 0 Construction Type: Year Remodeled: 0 HVAC: None Interior Finish: Roof Cover: Built As SF: 1 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 0.00 Story Height: 0 Sprinkler SF: 0 Capacity: 0 % Remodeled: 0.0000 Adj Year Bit: 0 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement 22 15000 GAL WATER TANK 210000 GAL WATER TANK 80000 GAL WATER TANK --USED Units Units Price RCN Actual Value Add On 2.0000 1.0000 1.0000 Improvements Value Summary $16,000.0 $32,000 00 $87,250.0 $87,250.00 $56,000.0 $56,000.00 $6,400 00 $17,450.00 $11,200.00 IMPNO: 22 RCN Cost/SF: $175,250.00 Design Adj: 0.0000 Total RCN: $175,250.00 Exterior Adj: 0.0000 Phys Depr % 0.0000 Interior Adj: 0.0000 Phys Depr $: $140,200.00 Amateur Adj: 0.0000 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 RCNLD $: $35,050 00 RCNLD Cost/$:$35,050.00 Market/SF: $0.00 Thursday, February 01, 2018 Page 21 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account#: R6265186 Local #: Parcel #: 147125000015 Imp #: 23 Property Commercial Quality: Low Condition: CM -Typical Perimeter: 0 % Complete: 100.00% Nbhd: 4901 Nbhd Ext: 00 Nbhd Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Nursery/Greenhouse Built As Summary Occ %: 100% Built As: Hoop (Arch-Rib/Quonset) Structure Year Built: 1992 Construction Type: Year Remodeled: 0 HVAC: None Interior Finish: Roof Cover: Built As SF: 14400 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 0.00 Story Height: 0 Sprinkler SF: 0 Capacity: 0 % Remodeled: 0.0000 Adj Year BIt: 1992 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement 23 Hoop House Units Units Price RCN Actual Value User 5.0000 $0.00 $0.00 $0.00 Improvements Value Summary IMPNO: 23 RCN Cost/SF: $3.21 Total RCN: $46,224.00 Phys Depr % 0.8000 Phys Depr $: $36,979.00 RCNLD $: $9,245.00 Design Adj: 0.0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 Func Obs %: 0 0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 RCNLD Cost/$:$0.64 Market/SF: $0.00 Thursday, February 01, 2018 Page 22 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account#: R6265186 Local#: Parcel#: 147125000015 Imp #: 24 Property Commercial Quality: Low Condition: CM -Typical Perimeter: 0 % Complete: 100.00% Nbhd: 4901 Nbhd Ext: 00 Nbhd Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Nursery/Greenhouse Built As Summary Occ %: 100% Built As: Hoop (Arch-Rib/Quonset) Structure Year Built: 1994 Construction Type: Year Remodeled: 0 HVAC: None Interior Finish: Roof Cover: Built As SF: 40320 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 0.00 Story Height: 0 Sprinkler SF: 0 Capacity: 0 % Remodeled: 0.0000 Adj Year Blt: 1994 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement 24 Hoop House Units Units Price RCN Actual Value 14.0000 $0.00 $0.00 $0.00 Improvements Value Summary User IMPNO: 24 RCN Cost/SF: $3.21 Total RCN: $129,427.00 Phys Depr % 0.8000 Phys Depr $: $103,542.00 Design Adj: 0.0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 RCNLD $: $25,885.00 RCNLD Cost/$:$0.64 Market/SF: $0.00 Thursday, February 01, 2018 Page 23 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Imp #: 25 Property Commercial Quality: Average Condition: CM -Typical Perimeter: 990 % Complete: 100.00% Nbhd: 4901 Nbhd Ext: 00 Nbhd Adj: 1.0000 Occupancy Summary Landscaping $: 0.00 Occupancy: Greenhouse Shade Shelters Built As Summary Occ %: 100% Built As: Greenhouse Shade Shelters Year Built: 2000 Construction Type: Year Remodeled: 0 HVAC: None Interior Finish: Roof Cover: Built As SF: 53600 # of Baths: 0.00 # of Bdrms: 0.00 # of Stories: 1.00 Story Height: 14 Sprinkler SF: 0 Capacity: 0 % Remodeled: 0.0000 Adj Year BIt: 2000 Effective Age: Diameter: Height: Improvement Summary 0 0 Improvement Units Units Price RCN Actual Value Improvements Value Summary IMPNO: 25 RCN Cost/SF: $1.52 Total RCN: $81,472,00 Phys Depr % 0,8000 Phys Depr $: $65,178.00 RCNLD $: $16,294.00 Design Adj: 0.0000 Exterior Adj: 0.0000 Interior Adj: 0.0000 Amateur Adj: 0.0000 Func Obs %: 0.0000 Econ Obs %: 0.0000 Other Obs %: 0.0000 RCNLD Cost/$:$0.30 Market/SF: $0.00 Thursday, February 01, 2018 Page 24 of 30 Property Report Page 1 of 40 Weld County PROPERTY PORTAL Account Parcel R6265186 147125000015 Legal Property Information (970) 400-3650 Technical Support (970) 400-4357 Account: R6265186 February 20, 2018 Account Information Space TAypeunt Year Tax Buildings Commercial 2018 20 15958 SE4SE4/E2SW4SE4 25 1 66 EXC UPRR RES (3R) Subdivision Block Lot Land Economic Area Property Address Property City 17999 COUNTY ROAD 4 WELD GREEN HOUSES Actual Assessed Value Value 2,226,868 560,750 Zip Section Township Range 25 01 66 Owner(s) Account Owner Name Address R6265186 TAGAWA GREENHOUSES INC 17999 COUNTY ROAD 4 BRIGHTON, CO 806039731 Document History No documents found. https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 2 of 40 Building Information Building 1 AccountNo j Building ID Occupancy R6265186 1 Single Family Residential on Ag ID 1 ID Type NBHD Occupancy ° Complete Residential 4901 Single Family Residential on Ag 100 Exterior Roof Interior HVAC Cover Frame 1 Masonry Veneer Drywall Bedrooms Baths Rooms 3 12 Perimeter Units Unit Type Forced 0 Air 0 Make Square Condo Total Finished Garage Carport Balcony Porch ID Ft SF Basement Basement SF SF SF SF SF SF 1 3,514 0 905 0 1,200 0 0 120 Built As Details for Building 1 r ID Built As Square Ft Year Built Stories Length Width 1.00 2 Story 3,514 1914 2 0 0 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 3 of 40 Additional Details for Building 1 ID ID 1 1 1 1 1 1 1 1 1 1 1 1 Detail Type Description Units Add On Fireplace/Wood Burning Average 1 Add On Greenhouse 1,750 Add On Heat Electirc Panel 480 Appliance Allowance 1 Basement Bsmnt Conc 8 ft 905 Fixture Allowance 1 Fixture Bath 2 1 Fixture Bath 3 2 Fixture Water Heater 1 Garage Attached 1,200 Garage Fin Attached 1,200 Porch Knee Wall 90 Porch Slab Roof Ceil 120 AccountNo R6265186 Type Commercial ID Exterior li Building 2 Building ID Occupancy 2 Storage Warehouse NBHD Occupancy Roof Cover 2 Flat Storage Bedrooms Baths Rooms Complete Warehouse 100 0 0 0 Interior HVAC Perimeter Units Type Make Space 500 0 Heater https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 4 of 40 ID Square Condo Ft SF Total Finished Basement Basement SF SF Garage Carport Balcony Porch SF SF SF SF 2 17,596 0 0 0 0 0 0 0 Built As Details for Building 2 ID Built As 2.00 Storage Warehouse Square Year Ft Built 17,596 1985 Stories Length Width 0 0 Additional Details for Building 2 ID Detail Type Description Units 2 Add On Corn Office Finish Low 2,796 2 Add On Loading Wells Excavated Conc Walls & Floor 3,750 AccountNo R6265186 ID , Type 3 Commercial Building 3 Building ID Occupancy 3 Storage Warehouse NBHD Occupancy Complete Storage Warehouse 100 Bedrooms Baths Rooms 0 0 0 ID Exterior Roof Unit Cover Interior HVAC Perimeter Units Type 3 Gable ID Square Condo Ft SF None 371 0 Total Finished Basement Basement SF SF Make Garage Carport Balcony Porch SF SF SF SF 3 5,976 0 0 0 0 0 0 0 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 5 of 40 Built As Details for Building 3 ID Built As Square Year Stories Length Width Ft Built 3.00 Comm Shed - 5,976 1985 1 0 0 Equipment No Additional Details for Building 3 Building 4 ID ID AccountNo R6265186 Type 4 Commercial ID Building ID Occupancy 4 Storage Warehouse NBHD Occupancy Complete Bedrooms Baths Rooms Exterior Roof Cover 4 Gable Square Condo Ft SF Storage Warehouse 100 0 0 0 Interior HVAC Perimeter Units Unit Type None 250 0 Total Finished Basement Basement SF SF Make Garage Carport Balcony Porch SF SF SF SF 4 3,064 0 0 0 0 0 0 0 Built As Details for Building 4 ID Built As Square Year Ft Built 4.00 Comm Shed - Equipment Stories Length Width 3,064 1972 1 0 0 No Additional Details for Building 4 Building 5 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 6 of 40 AccountNo 1 Building ID Occupancy R6265186 r I I ID I Type 5 Commercial 5 Storage Warehouse NBHD Occupancy Complete Bedrooms Baths Rooms ID I Exterior Roof Cover 5 Gable ID Square Condo Ft SF 5 6,060 0 Storage Warehouse 100 0 Interior HVAC Perimeter Units Space 467 0 Heater Total Finished Basement Basement SF SF Built As Details for Building 5 ID Built As 5.00 Service Garage 0 0 0 Unit Make Type Garage Carport Balcony Porch SF SF SF SF 0 0 0 0 Square Year Stories Length Width Ft Built 6,060 1974 1 0 0 No Additional Details for Building 5 Building 6 AccountNo Building ID R6265186 6 ID Type 6 Commercial Occupancy Storage Warehouse NBHD Occupancy Complete Storage Warehouse 100 Bedrooms Baths Rooms 0 0 0 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 7 of 40 ID ID Exterior Roof Cover 6 Irregular Square Condo Ft SF 6 15,525 ID Interior HVAC Perimeter Units None 859 0 Total Finished Basement Basement SF SF Unit Make Type Garage Carport Balcony Porch SF SF SF SF 0 0 0 0 0 0 Built As Details for Building 6 ID Built As Square Year Ft Built 6.00 6.00 6.00 6.00 Comm Shed - Equipment Comm Shed - Equipment Comm Shed - Equipment Comm Shed - Equipment Stories Length Width 2,816 2004 1 0 0 2,288 2002 1 0 0 1,000 2004 1 0 0 9,421 1972 1 0 0 No Additional Details for Building 6 AccountNo R6265186 Building 7 Building ID 7 Occupancy Storage Warehouse (96 Type NBHD Occupancy Complete Bedrooms Baths Rooms 7 Commercial ID 7 Storage Warehouse 100 Exterior Roof Interior HVAC Cover Gable 0 0 Perimeter Units Unit Type None 506 0 Make https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 8 of 40 ID Square Ft 7 5,238 Condo SF Total Finished Basement Basement SF SF 0 Garage Carport Balcony Porch SF SF SF SF 0 0 0 0 Built As Details for Building 7 ID Built As Square Year Stories Length Width Ft Built 7.00 Comm Shed - 5,238 1974 1 0 0 Equipment No Additional Details for Building 7 AccountNo R6265186 ID Type 8 Commercial I ID Building 8 Building ID Occupancy 8 Storage Warehouse NBHD Occupancy Complete Bedrooms Baths Rooms Storage Warehouse 100 0 0 Exterior Roof Unit Cover Interior HVAC Perimeter Units Type 8 Gable None 474 0 Make I Total Finished ID t Square Condo Basement Basement Garage Carport Balcony Porch Ft SF SF SF SF SF SF SF 8 4,122 0 0 0 0 0 0 0 Built As Details for Building 8 Square Year ID Built As Ft Built Stories Length Width 8.00 Comm Shed - 4,122 1985 1 0 0 Equipment https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 9 of 40 No Additional Details for Building 8 Building 9 ID AccountNo I Building ID R6265186 9 Type NBHD Occupancy Occupancy Nursery/Greenhouse Complete Bedrooms Baths Rooms 9 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover 9 Gable ID Square Condo Ft SF 9 73,104 Interior HVAC Perimeter Units Unit Type None 1520 0 Total Finished Basement Basement SF SF Make Garage Carport Balcony Porch SF SF SF SF 0 0 0 0 0 0 Built As Details for Building 9 Square Year ID Built As Ft Built Stories Length Width 9.00 Nursery/Greenhouse 73,104 1985 0 0 0 No Additional Details for Building 9 AccountNo R6265186 Building 10 Building ID Occupancy 10 Nursery/Greenhouse https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 10 of 40 ID Type NBHD Occupancy 10 Commercial ID ID % Complete Bedrooms Baths Rooms Nursery/Greenhouse 100 0 0 0 Exterior Roof Interior HVAC Perimeter Units Cover 10 Gable Square Condo Ft SF None 2224 0 Total Finished Basement Basement SF SF Unit Make Type Garage Carport Balcony Porch SF SF SF SF 10 28,300 0 0 0 0 0 0 0 Built As Details for Building 10 ID Built As Square Year Ft Built Stories Length Width Hoop (Arch - 10.00 Rib/Quonset) 28,300 1978 0 0 0 Structure Additional Details for Building 10 ID Detail Type 10 Add On AccountNo Description Units Concrete Slab Fair 3,364 Building 11 Building ID Occupancy R6265186 11 Type Commercial NBHD Occupancy Nursery/Greenhouse Bedrooms Baths Rooms Complete Nursery/Greenhouse 100 0 0 0 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 11 of 40 ID 11 Exterior Rof Cover Interior HVAC Perimeter Units Unit Make Gable None 2129 0 Square Condo Total Finished Garage Carport Balcony Porch ID Ft SF Basement Basement SF SF SF SF SF SF 11 81,885 0 0 0 0 0 0 0 Built As Details for Building 11 I I ID I Built As Square Year Stories Length Width I Ft Built 11.00 Nursery/Greenhouse 81,885 1976 0 0 0 Additional Details for Building 11 7 ID I Detail Type Description Units I 11 Add On Concrete Slab Fair 28,800 Building 13 AccountNo Building ID R6265186 ID I Type 13 Commercial ID I Exterior Occupancy 13 Nursery/Greenhouse NBHD Occupancy Complete Bedrooms Baths Rooms Nursery/Greenhouse 100 0 0 Roof Unit Cover Interior HVAC Perimeter Units Type 13 Gable None 588 0 Make https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 12 of 40 ID Square Condo Total Finished Ft SF Basement Basement SF SF Garage Carport Balcony Porch SF SF SF SF 13 21,600 0 0 0 0 0 0 0 ID Built As Details for Building 13 ID Built As Square Year Stories Length Width Ft Built 13.00 Nursery/Greenhouse 21,600 1987 0 0 No Additional Details for Building 13 AccountNo R6265186 Type Building 14 Building ID Occupancy 14 Nursery/Greenhouse NBHD Occupancy Bedrooms Baths Rooms Complete 14 Commercial Nursery/Greenhouse 100 0 0 ID Exterior 14 Roof Cover Gable Interior HVAC Perimeter Units Unit Type None 592 0 Make Total Finished ID Square Condo Basement Basement Garage Carport Balcony Porch Ft SF SF SF SF SF SF SF 14 20,808 0 0 0 0 0 0 0 Built _A_ As Details for Building 14 I I Square Year ID I Built As Ft Built Stories Length Width 14.00 Nursery/Greenhouse 20,808 1971 0 0 0 No Additional Details for Building 14 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 13 of 40 Building 15 AccountNo R6265186 ID ' Type 15 Commercial ID ID Building ID Occupancy 15 Nursery/Greenhouse NBHD Occupancy Exterior Roof Cover 15 Gable Square Condo Ft SF Complete Bedrooms Baths Rooms Nursery/Greenhouse 100 0 0 0 Interior HVAC Perimeter Units Unit Type None 4218 0 Total Finished Basement Basement SF SF Make Garage Carport Balcony Porch SF SF SF SF 15 321,300 0 0 0 0 0 0 0 Built As Details for Building 15 ID Built As Square Year Stories Length Width Ft Built 15.00 Nursery/Greenhouse 321,300 1970 0 0 0 No Additional Details for Building 15 Building 18 AccountNo Building ID R6265186 Occupancy 18 Nursery/Greenhouse https://propertyreport.co.weld.co.us/?account=86265186 2/20/2018 Property Report Page 14 of 40 ID Type NBHD Occupancy 0/0 Complete Bedrooms Baths Rooms 18 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Make 18 Gable I ID Square Condo Ft SF None 694 0 Total Finished Basement Basement SF SF Garage Carport Balcony Porch SF SF SF SF 18 29,978 0 0 0 0 0 0 0 Built As Details for Building 18 ID Built As Square Year Stories Length Width Ft Built 18.00 Nursery/Greenhouse 29,978 1990 0 0 0 No Additional Details for Building 18 Building 19 AccountNo Building ID R6265186 19 ID Type 19 Commercial ID Occupancy Storage Warehouse 0/0 NBHD Occupancy Complete Bedrooms Baths Rooms Exterior Roof Cover 19 Irregular Storage Warehouse 100 0 0 0 Interior HVAC Perimeter Units Type Make None 1600 0 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 15 of 40 ID Square Condo Total Finished Ft SF Basement Basement SF SF Garage Carport Balcony Porch SF SF SF SF 19 72,848 0 0 0 0 0 0 0 ID ID Built As Details for Building 19 ID Built As Square Year Ft Built Stories Length Width 19.00 Nursery/Greenhouse 72,848 1990 1 0 0 Additional Details for Building 19 ID 19 19 Detail Type Description Units Add On Loading Wells Excavated Conc Walls & Floor 10,980 Add On Manually Entered Addon 2,088 AccountNo R6265186 Type 22 Commercial ID Exterior 22 Building 22 Building ID Occupancy 22 Tanks *CODE 04.NBHD Occupancy Complete Roof Cover Square Condo Ft SF Tanks *CODE Bedrooms Baths Rooms 100 0 0 Interior HVAC Perimeter Units Unit Type None 0 0 Total Finished Basement Basement SF SF Make Garage Carport Balcony Porch SF SF SF SF 22 1 0 0 0 0 0 0 0 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 16 of 40 ID Built As Details for Building 22 ID Built As Square BeaYer 22.00 Tanks *CODE 1 Additional Details for Building 22 ID Detail Type 22 Add On AccountNo R6265186 Stories Length Width 0 0 0 0 Description Units Building 23 Building ID Occupancy 23 Nursery/Greenhouse Type NBHD Occupancy 23 Commercial i ID ID 23 Exterior Roof Cover Square Ft Condo SF % Complete Bedrooms Baths Rooms Nursery/Greenhouse 100 0 0 Interior HVAC Perimeter Units Unit Type Make None 0 0 Total Finished Basement Basement SF SF Garage Carport Balcony Porch SF SF SF SF 23 14,400 0 0 0 0 0 0 0 Built As Details for Building 23 ID I Built As Square Year Ft Built Stories Length Width Hoop (Arch - 23.00 Rib/Quonset) 14,400 1992 0 0 0 Structure No Additional Details for Building 23 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 17 of 40 Building 24 ID AccountNo R6265186 Building ID Occupancy 24 Nursery/Greenhouse Type NBHD Occupancy 24 Commercial ID ID 24 Exterior Roof Cover Square Condo Ft SF % Complete Bedrooms Baths Rooms Nursery/Greenhouse 100 0 0 Interior HVAC Perimeter Units Unit Type None 0 0 Total Finished Basement Basement SF SF Make Garage Carport Balcony Porch SF SF SF SF 24 40,320 0 0 0 0 0 0 0 Built As Details for Building 24 ID Built As Square Ft Year Built Stories Length Width Hoop (Arch - 24.00 Rib/Quonset) 40,320 1994 0 0 0 Structure No Additional Details for Building 24 AccountNo Building 25 Building ID Occupancy R6265186 25 Greenhouse Shade Shelters https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 18 of 40 I ID ID Type 25 Commercial ID ! Exterior 25 NBHD Occupancy Complete Bedrooms Baths Rooms Roof Cover Shed Square Condo Ft SF Greenhouse Shade 100 0 0 0 Shelters Interior HVAC Perimeter Units Unit Make None 990 0 Total Finished Basement Basement SF SF Garage Carport Balcony Porch SF SF SF SF 25 53,600 0 0 0 0 0 0 0 Built As Details for Building 25 ID Built As Square Ft Year Built Stories Length Width Greenhouse 25.00 Shade 53,600 2000 1 0 0 Shelters No Additional Details for Building 25 Valuation Information https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page '19 of 40 Type Code Description Actual Value Assessed Value Acres Land SqFt Improvement 2230 SPECIAL PURPOSE - IMPROVEMENTS 497,365 144,240 0 000 0 Improvement 2235 WAREHOUSE/STORAGE- IMPS 716,127 207,680 0 000 0 Improvement 4277 FARM/RANCH RESIDENCE -IMPS 390,144 28,090 0 000 0 Land 4107 LSPRINKLER IRRIGATED 23,232 6,740 24 000 1,045,440 Land 4180 ALL OTHER AGRICULTURAL LAND 600,000 174,000 30 000 1,306,800 Totals - - 2,226,868 560,750 54 000 2,352,240 Tax Authorities Tax Area District ID District Name Current Mill Levy 2497 0700 AIMS JUNIOR COLLEGE 6 317 2497 0302 COLORADO WATER (CCVV) 1 800 2497 0309 CENTRAL COLORADO WATER SUBDISTRICT (CCS) 1 353 2497 1050 HIGH PLAINS LIBRARY 3 256 2497 0509 HUDSON FIRE 6 039 2497 0203 SCHOOL DIST RE3J- KEENESBURG 20 053 2497 0100 WELD COUNTY 15 800 2497 1209 WEST ADAMS CONSERVATION 0 000 Total - - 54 618 Photo https //propertyreport co weld co us/7account=R6265186 2/20/2018 Property Report Page 20 of 40 https://propertyreport.co.weld.co.us/?account=86265186 2/20/2018 Property Report Page 21 of 40 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 22 of 40 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 23 of 40 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 24 of 40 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 25 of 40 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 26 of 40 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 .1.. intallOs4 NO Oa ..is , ,.r...... ...._s ... ..s+. as. ....—..+r. dloaslaellis w MP WIll«aga _ etas a. -a..+4+ M.sw.+_ -.me. _........� .r well ti.r.--line_ — , - - - --- _.•- -- - - - .. .--` _ ---___ _ •4. 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Property Report Page 28 of 40 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 29 of 40 Sketch https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 30 of 40 35' Greenhouse 1750.0 sf .L 30.0' 40.0' Garage 1200.0 sf 1 1/2 Story Residence First Floor 2489.0 sf Second Floor 1025 0 sf Bsmt 905.0 sf '51' 24 0' 1 ONLY 20.0' Op Bldg #1 25 00' Building 1 age 1 41.0' 2/B 25.0' I) 4`_+ 0. 80.0' 150.0' B It 1985 Class S Space Heat 20' wh Storage Warehouse/Office 20' Bldg #2 100.0' Main Dock Building 2 Page 1 20.0' Second Floor 2796.0 sf Remodel Unk 22' 28' Office 2 STORY 36. 1st level 1,800 sq ft 2nd level 1,800 sq ft 50.0' 100.0' https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 31 of 40 Bldg #3 Sketch b y gicPe:I: IV'i ilindntu_ MA Atmosphere Control Room boo' Storage Warehouse Bit 1985 Class S No Heat 10' wh 5976.0 sq. ft 41 Building 3 Page 1 144 0' -i-1 tf- t Sketch by Apex IV Vu1ndows'm hulI' 20.0' 20.0' Storage Warehouse Bit 1972 Class S No Heat 10' wh 3064.0 sq. ft 35.0' Building 4 Page 1 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 32 of 40 Bldg #5 12.0' 1260.0 sf 24.0' 15.0' 120.0' '-4 i Storage Warehouse Maintenance Shop Bit 1974 Class S 10' wh No Heat Total sf 6.060 4800.0 sf Building 5 Page 1 .• A.,kip }.�� 22 4- 0 0 1-4 M N 506.0 41.5' r4 sf 2004 4- 0 0 0 ri 2000 20' 16' 2000 w 0 Building 6 Page 1 Bldg #6 Main Boiler Room/Shop Breakroom Storage Warehouse BIt 1972 3.444 sq.ft. Class S 12' wh Boiler/Piping/Steam Heat N 5,976 sq.ft. addition added year of construction 2004 9420.5 sf Areas in yellow are 3816.0 sq. ft. Measure from aerial https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 33 of 40 rel 57.0 5236.0 sf B! 5'4 Space Heal 3O 12 Building 7 Page 1 25.0' 2 O' Bldg 0 Bldg #8 42.6' Storage Warehouse Boller Home Blt 1985 Class S No Heat 18'wh 3126.S sf 995,0 sf Building 8 Page 1 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 34 of 40 Bldg #9 Range A Blt 1985 Metal Pole Polycarbonate 71712.0 sf 498.0' Building 9 Page 1 O 30 30 Range B Add On for Bldg 10 Arch Roof Blt 1978 Frame Only 82 Concrete Walks 3364.0 sf 30 30' 28300.0 sf Building 10 Page 1 30' 3O 10 70.0' https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 35 of 40 Bldg #11 Greenhouse 525.0 sf Blt 1976 - 1978 1s' 216' 52560.0 sf Blt 1977 Straight wall Gable roof Range C 360.0' Li) o N 72' 72' Chamber Building 11 Page 1 Entire Floor Cement Part Range D 28800.0 sf Blt 1976 Straight wall Gable roof 192.0' 0 O 0 In Bldg #13 Part of Range D Greenhouse Blt 1987 6 Units Straight Walls Gable Roof 21600.0 sf 9' WH 144' Building 13 Page 1 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 36 of 40 152' Greenhouse Range E & F Blt 1971 5 units Straight wall Gable roof 20808.0 sf 92' Building 14 Page 1 60' Bldg #14 Bldg #15 0 N 500.0' Greenhouse Range 1 & 2 Blt 1970-1972 12 units Straight walls Gable roof 102000.0 sf Building 15 Page 1 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 37 of 40 500' Greenhouse Range 3 & 4 Blt 1973 12 units Straight walls Arch roof 102000.0 sf Building 15 Page 2 0 N N N 425.0' Greenhouse Range 8 & 9 Blt 1974 10 units Straight wall Gable roof 117300.0 sf Building 15 Page 3 https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 38 of 40 s0 Bldg #18 178' Greenhouse Range 6 Blt 1990 4 units Straight wall Gable roof 29978.0 sf 9 WH 170' Building 18 Page 1 0 8' 48 0' Bldg #19 Range 5 North Loading Dock 10560.0 sf Total 72,848 sq. ft. 41.5 O7) x 0 E co O 5-- 41.5 98.0 To- d ro Loading Dock 46 0' 2599.0 sf 56 5' 58.0' PA s 0) O O Ti 0)10 O 0m 00 Z 58 0' ooci �� 5m o M O 58 Building 19 Page 1 Perim 1600' https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 39 of 40 O Bldg #23 30.0' Hoop House Blt 1992 Pipe Frame Double Polyethalyne No Heat 2880.0 sf O C 30,0' 2880.0 sf 30.0' 2880.0 sf Building 23 Page 1 30.0' 2880.0 sf 30.0' 2880.0 sf 14 Hoop Houses Typical Hoop House 30.0' Hoop House Blt 1994 Pipe Frame Double Polyethalyne No Heat 2880.0 sf 14 hoop houses times 2880.0 sq ft 40320.0 sq .ft Building 24 Page 1 96.0' https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Property Report Page 40 of 40 un M 160' Greenhouse shade shelters Range 10 Blt 2000 Metal skeleton frame 14' wh Dirt floors No Heat 53600.0 sf Building 25 Page 1 Copyright © 2018 Weld County, Colorado. All rights reserved. Privacy Policy & Disclaimer I Accessibility Information https://propertyreport.co.weld.co.us/?account=R6265186 2/20/2018 Stephanie Frederick From: Sent: To: Subject: Attachments: Dear William McLain, Stephanie Frederick Thursday, February 22, 2018 11:05 AM 'wmclain@hhmrlaw.com' Weld County Tax Abatement Notice of Hearing Tax Abatement Petition Notice of Hearing R6265186.pdf This is to advise you that the Weld County Board of Commissioners will hear your petition for abatement or refund of taxes on the property with schedule number R6265186 at 17999 CR 4, Brighton, Colorado 80603. Please see the attached letter for more information, and reply to this email for confirmation of receipt. This hearing, as well as the hearing for R6411486, will begin at 9:00 a.m., but the Commissioners may not call these items up immediately at 9:00 a.m., depending on other matters on that day's Agenda. The amount of time to review each petition at the Board meeting is dependent upon how long both yours and the Assessor's presentations take. If you have any further questions or concerns please do not hesitate to ask. Sincere Regards, Stephanie Frederick Deputy Clerk to the Board Clerk to the Board 1150 "0" Street, Greeley, Colorado 80631 970-400-4219 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 CLERK TO THE BOARD PHONE: (970) 400-4219 FAX: (970) 336-7233 1150 O STREET P.O. BOX 758 GREELEY, COLORADO 80632 February 21, 2018 Tagawa Greenhouses, Inc. 17999 CR 4 Brighton, Colorado 80603 RE: SCHEDULE NUMBER R6265186 Dear Property Owner: This is to advise you that the Weld County Board of Commissioners will hear your petition for abatement or refund of taxes on the property described as: 17999 CR 4, Brighton, Colorado 80603. The meeting is scheduled for March 19, 2018, at 9:00 a.m., in the Chambers of the Board of County Commissioners of Weld County, Colorado, Weld County Administration Building, 1150 O Street, Assembly Room, Greeley, Colorado 80631. The Assessor is recommending that the Board deny your petition. You are not required to be present at this hearing; however, this is your opportunity to have your position heard, particularly if your position is opposed to the Assessor's recommendation. If you intend to submit any documentation in support of your position for this hearing, all such documentation must be submitted to the Office of the Clerk to the Board and to the Weld County Assessor's Office at least seven calendar days prior to the meeting date in order for it to be considered at the scheduled hearing. If you have any questions concerning this matter, please do not hesitate to contact me at (970) 400-4219. Stephanie Frederick Deputy Clerk to the Board cc: Assessor William A. McLain, Higgins, Hopkins, McLain and Roswell, LLC. WELD COUNTY PETITION FOR ABATEMENT OR REFUND OF TAXES CERTIFICATE OF MAILING FIRST NAME LAST NAME COMPANY ADDRESS 1 CITY STATE POSTAL CODE Tagawa Greenhouses, Inc. 17999 CR 4 Brighton CO 80603 William McLain Higgins, Hopkins, McLain, Roswell, LLC wmclain@hhmrlaw.co m I hereby certify that I have sent a notification of hearing date letter in accordance with the notification requirements of Weld County in the United States Mail, ostage pre at First Class Mail by letter as addressed on the attached lis his n ay f February, 2018. Stephanie Frederick Deputy Clerk to the Board 4— 1 U] m ino 0 a N Ii U.S. Postal ServiceTM CERTIFIED MAIL° RECEIPT Domestic Mail Only For delivery information, visit our website at www.usps.com''). F Certified Mail Fee Extra Services & Fees (check box, add fee as appropriate) ❑ Return Receipt (hardcopy) $ ❑ Return Receipt (electronic) ❑ Certified Mail Restricted Delivery ❑ Adult Signature Required $ ❑ Adult Signature Restricted Delivery $ Postage Total Postage and Fees Sent o raR O Street ar q�" _ oretravacksiatelikia f1- P ox No. Postmark Here 1h ) Ckg OS PS Form 2900, April 2015 PSN 7530-02-oo0-9047 See Reverse for Instructions SENDER: COMPLETE THIS SECTION • Complete items 1, 2, and 3. • Print your name and address on the reverse so that we can return the card to you. • Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to: — A QtrcMc,ats, Let a o�o,� 3C;sphbei, co\P03 i El II ID • 9590 9402 1714 6053 4709 14 i 9 Arfirla Mi imhor 1Tranefnr frnm cnniirra lahall B. , ceived by P nted N C. Date of Delivery 7916 0750 0090 7938 3514 a Agent ddressee J Lt'1f-ra4aoua D. Is delivery address different from item 1 ? El Yes , If YES, enter delivery address below: O 3. Service Type ❑ Adult Signature ❑ f+dult Signature Restricted Delivery Certified Mail® O Certified Mail Restricted Delivery ❑ Collect on Delivery ❑ Collect on Delivery Restricted Delivery lail lail Restricted Delivery rfareiNIPPWres.0) ❑ Priority Mail Express® ❑ Registered MaiITM ❑ Registered Mail Restricted Delivery ❑ Return Receipt for Merchandise ❑ Signature ConfirmationTM ❑ Signature Confirmation Restricted Delivery PS Form 3811, July 2015 PSN 7530-02-000-9053 Domestic Return Receipt Chloe Rempel From: Sent: To: Subject: William McLain <wamclain@gmail.com> Thursday, March 8, 2018 3:27 PM Chloe Rempel; Millie Channell; Lori Lovato Tagawa greenhouse abatement hearings Petitioner Tagawa Greenhouses respectfully requests that the abatement hearings set for March 19th be reset for May 14th due to the unavailability of counsel before that date. William A. McLain Higgins, Hopkins, McLain & Roswell, LLC 1777 S. Harrison St. Ste. 750 Denver, CO 80210 Telephone: (303) 759-0087. , 1 H M H R Higgins, Hopkins, McLain & Roswell, LLC BUILDING A SOLID DEFENSE ,:, March 6, 2018 Weld County Board of County Commissioners Weld County Administration Building 1150 O Street Greeley, CO 80632 Re: Tagawa Greenhouses, Inc. Abatement Hearing Exhibits, Account Nos. R6411486 and R6265186 Dear Board Members: Attached are Taxpayer's exhibits for the hearings scheduled for March 19`h, in the above -captioned matter. Taxpayer intends to move to consolidate the two pending hearings, but in any case and the Taxpayer's exhibits will be used for both Accounts. Sincerely, a. William A. McLain cc: Weld County Assessor, with exhibits. 1777 SOUTH HARRISON STREET, SUITE 750 • DENVER, CO 80210 • (303) 987-9870 • FACSIMILE. (303) 987-9100 www.hhmrlaw.com Valuation Estimate Property Tax Years 2015-2016 Tagawa Greenhouses Inc. Weld County Account Nos. R6411486 and R6265186 Account No. R6411486 • This account consists of 56.280 acres of land and six buildings. • Taxpayer will use the County Assessor's building numbers to identify each of the buildings in this estimate of value. • The County Assessor's account information is attached as pages 3 through 13. 2 Weld County Property Information (970) 400-365'3 PROPERTY PORTAL Technical Support (970) 400-4357 Account: R6411486 February 2, 2018 Account InformatiOn Account Parcel R8411486 14733120101 Legal Space Account Tax Buildings Actual Assessed Type Year Value Value .)0102 3i;8 353 89s 11' i(i3374 L57 TO ti4 IN NON ,i l i cb ALSO THAT PT OF NE4N A'4 BEG NE COR I _ 7 S TO SF COR L63 F479' N241)1039 4'.30' N1D55 L 500 N!:D' / 380. TO N LN SEC 50 TO BEG EXC G -161S OF N,.`i COO O - SEC 5206' P300 N2C0''75 00' 70 REG EXC UPRR RFS (?D 1 140) Subdivision Block Lot Land Economic Area GREEN HOUSE: Property Address Property City Zip Section Township Range 7c:99 COUNTY ROAD ()vine; (s 85 Account Owner Name Address R6411486 TAGAELA r RFL 3!lOUSES INC 17998 C'O'UNTY ROAD 4 SRIGHTON. CO 89093975 No documents found. AccountNo )octlin ,nt Fostory Building Information Building 1 Building ID Occupancy R8411486 i Fdi:rsery,,Grnr,-:r-..; ID Type NBHD Occupancy S Complete Bedrooms Baths Rooms 1 Commercial IS05 Nc'sery'Greenhouse 1C0 0 0 ID Exterior Root Cover Interior HVAC Perimeter Units Unit Type Make Cable Near ID Square Condo Ft SF 52 992 0 Total Basement SF Built As Details for Building 1 ID Built As Finished Garage Carport Balcony Porch Basement SF SF SF SF SF e _ c Square Ft Year Built Stories Length Width 1.00 Nursc:y.G rreniimrsn 52.992 +973 0 0 No Additional Details for Building 1 Building 2 AccountNo Building ID Occupancy !15.41l;)tr6 Crao'n Sne i - ID type NBHD Occupancy Complete Bedrooms Baths Rooms Comm Sr:ea - 2 Commerc al -490' E gwpme 10G 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make NO:':a ..4G Total Square Condo ID Ft SF Basement SF 2 9325 C Finished Garage Carport Balcony Porch Basement SF SF SF SF SF Ct 0 0 Built As Details for Building 2 ID Built As Square Ft Year Built Stories Length Width 2.00 Storage .'iarehousr. 2.532 195) 0 2.00 Comm Shed - Equ:pmutat 5,597 198') 1 0 0 2.00 Comm Shed - Utility 396 11:90 n 0 No Additional Details for Building 2 Building 3 AccountNo Building ID Occupancy R£>4114811 Nr:rsr:rp•Gren -. ID Type NBHD Occupancy °; Complete Bedrooms Baths Rooms C;,nrlle;c:c1401 Nu'nor'.-G i;enh Gtl Sf? ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make ID Square Condo Ft SF 44 7t'. Total Basement SF Built As Details for Building 3 ID Built As s C(i P7uue, tier=nh^..r,.. Finished Garage Carport Balcony Porch Basement SF SF SF SF SF Square Ft Year Built Stories Length Width )$ 702 1398 No Additional Details for Building 3 AccountNo Building 4 Building ID Occupancy R0,;11486 , ID Type NBHD Occupancy !, Complete Bedrooms Baths Rooms 4 Comn:erc•ai ICY S'oriu� 1;:��ra cnisr ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make ID Square Condo Ft SF 7,528 C Total Basement SF Built As Details for Building 4 ID Built As Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 0 (i Square Ft Year Built Stories Length Width ,.,I 0.nht Comr,Iarc.ai..Cgn mod,ty t1'areho 0 888 4.03 L'ght Cont 'R•areh o C40 0 0 No Additional Details for Building 4 Building 5 AccountNo 86411486 ID Type Building ID Occupancy Comm Sh^i1 NBHD Occupancy 5 Complete Bedrooms Baths Rooms Commerc•a! 44:71 Conn S"ed - UP.it; 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make ID Square Condo Ft SF 440 total Basement SF Built As Details for Building 5 ID Built As 5.00 Coven Nary Finished Garage Carport Balcony Porch Basement SF SF SF SF SF p 0 Square Ft Year Built Stories Length Width 180 No Additional Details for Building 5 AccountNo 46411486 ID Type Building 6 Building ID Occupancy 0 NBHD Occupancy °', Complete Bedrooms Baths Rooms n (110,1,666--.41 49111 1.,user.C:errhn❑se ID Exterior Root Cover Interior HVAC Perimeter Units Unit'rype Make Total Square Condo ID Ft SF Basement SF i3 14.840 0 None Finished Garage Carport Balcony Porch Basement SF SF SF SF SF ti Built As Details for Building 6 ID Built As ii CO Nursery,Greenhoose Square Ft Year Built Stories Length Width 14 640 1973 No Additional Details for Building 6 Type Code Description I'll rovement 2230 iinerovement 2235 IMPS Imor(:ement 428!) ALL n T HFR AG IMPS 4,07 SPRINKLER IRRIGATED Valuation Information SPECIAL PURPOSE- C.'PROYE),IENTS ?�ARFHOIJSErSTORAGF- Ldil(I 4180 Totals I AN) ALLI)iiI11 AGRIC) ' ) IJRAI t AND 0 Actual Value Assessed Value Acres Land SqFt 85.767 ;1 870 0.000 144 300 0.000 0 1)4 567 2.1 52C, 0.030 Ii 46 97. 6:,0 51.780 2 735 537 90.020 .. 1)10 4. C0 130.020 308.353 89.410 56.280 2,451,557 [ax Authorities Tax Area District ID District Name 2497 0700 MG'S JUNIOR COLLEGE 7497 0302 CENTRAL COLORADO WATER j(:CW) 2497 0309 CENTRAL COLORADO WATER SUBDISTRICT CO; 2407 1050 HIGH PLAINS LIBRARY 2497 0509 I!Ui)SON FIRE 2497 0203 SCHOOL DIST RE3J-KEENESBURG 2 197 1)10 ; '.-'GELD COUNTY 2497 12)19 NEST ADAMS CONSERVATION Total - Pt)OtH Current Mill Levy 63" 1.800 '..303 3.256 3.037 20 (153 15.800 (.000 54.618 i O0 •O Sketch 128 0' Greenhouse Range 1 Bit 1972 o Metal tianie Wood Truss o Fiberglas,: side:;ills Tiiple Wall Polycaibonate Roof Covering 19200.0 sf Greenhouse Range 3 Elf i 214' Bldg #1 (005) L 152,?5 sq tt Greenhouse Range 4 Blt 1976 Meta! Frame F R nr� ti 32592.0 sf 1 2 Fact Fl,,;,i Utility Shed Utility Shed 7 Rr:t Ffr , it ER Eoilei HOU_e 142.0' Bldg #3 Greenhouse 22152.0 sf 15 Blt 1988 Metal Frame Fiberglass sides Double Polycarbonate Range 5 156.0' Bldg 4 20. First Floor 640.0 sf Office Break 74 Room 25 Storage Warehouse Blt 1988 Class S 12' wh First Floor 6888.0 sf 82 15.5' rl M First Floor 480.5 sf 8' WH Pump House Bldg 5 90 Range 2 Fist Blt 1973 Metal Frame Steel Boti Double Polyethylene Fiberglass Sides 1- _f Additional Photos • Pages 15 through 20 are photographs taken from Google Earth (the overhead photos) and Google Maps, Street View (the ground level photos). • These photographs show that the green- houses have double poly roofs and that the roofs of other structures are also double poly. 14 Untitled Map Write a description for your map. '20'18 Goog e 15 © 901 Oo J(e, asiall Untitled Map Write a description for your map. i gli S. V 984 Co Rd 37 Image capture: Oct 2012 © 2018 Google Lochbuie, Colorado Google, Inc. Street View - Oct 2012 17 Go gle Maps 900 Co Rd 37 Image capture: Oct 2012 © 2018 Google Lochbuie, Colorado Google, Inc. Street View - Oct 2012 18 Gocgle Maps 18072 Co Rd 4 Image capture: Aug 2012 © 2018 Google Lochbuie, Colorado p Google, Inc. Street View - Aug 2012 19 41. t Tagawa Greenhouses 17999 CR 4, Weld County, CO t Google N - 2 0 . . • 1`. . .• - :r2...c .... - �..,...,r._..+4 ._.:...._ ...,uYtc.'M�2 .-- �S..:M::�.-t:.- :Yh•..ali 2-� I1\ • 4. sz..re• .tr�r, r • . •.. «.• 0.4401ORPOISM .3 • Legend 1p ' Account No. 6265186 • This account consists of 54 acres of land and twenty buildings, including the residence that's value is not being challenged. • Taxpayer will use the County Assessor's building numbers to identify each of the buildings in this estimate of value. • The County Assessor's account information is attached as pages 22 through 57. 21 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Tax Year: 2016 Levy: 55.306000 Tax Dist: 2497 Map #: 2485 PUC: Initials: Assign To: WJM # of Imps: 20 LEA: 9A0511 Acct Type: Commercial Created On: 09/16/1986 Active On: 01/01/2013 Inactive On: Last Updated: Owner's Name and Address TAGAWA GREENHOUSES INC 17999 COUNTY ROAD 4 BRIGHTON, CO 80603 - 9731 Property Address Street: 17999 COUNTY ROAD 4 City: WELD Sales Summary Sale Date Sale Price Deed Type Reception # Book Page # Grantor Legal Section Township Range N NJ 15958 SE4SE4/E2SW4SE4 25 1 66 EXC UPRR RES (3R) 25 01 66 Qtr QtrQtr Government Lot Government Tract Subdivision Information Sub Name Block Lot Tract Land Valuation Summary Land Type Abst Cd Value By Net SF Measure # of Units Value/Unit Actual Val Asmt % Assessed Val Commercial 4180 Market 1,306, Acres 30.000000 $17,500.00 $525,000 29.00% $152,250 800 Class Sub Class Agricultural 4107 Market 130,680 Acres 3.000000 Class P Agricultural Class P Agricultural Class P Land Subtotal: 4107 Market 544,500 4107 Market 370,260 Friday, November 17, 2017 Sub Class II Acres 12.500000 Sub Class I Acres 8.500000 Sub Class ill 54.00 $838.95 $956.00 $721.90 $2,517 29.00% $11,950 29.00% $6,136 29.00% $545,603 $730 $3,466 $1,779 $158,225 Page 1 of 30 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6265186 Local #: Parcel #: 147125000015 Land Attributes Attribute Description Adjustment Improvement Valuation Summary Imp # Property Type Abst Code Occupancy 1 Residential 4277 Single Family Residential on Ag 2 Commercial 2235 Storage Warehouse .- ' '. 3 Commercial 2235 Storage Warehouse 4 Commercial 2235 Storage Warehouse 5 Commercial 2235 Storage Warehouse 6 Commercial 2235 Storage Warehouse 7 Commercial 2235 Storage Warehouse 8 Commercial 2235 Storage Warehouse 9 Commercial 2230 Nursery/Greenhouse 10 Commercial 2230 Nursery/Greenhouse 11 Commercial 2230 Nursery/Greenhouse 13 Commercial 2230 Nursery/Greenhouse 14 Commercial 2230 Nursery/Greenhouse 15 Commercial 2230 Nursery/Greenhouse 18 Commercial 2230 Nursery/Greenhouse 19 Commercial 2235 Storage Warehouse 22 Commercial 2235 Tanks `CODE 23 Commercial 2230 Nursery/Greenhouse 24 Commercial 2230 Nursery/Greenhouse 25 Commercial 2230 Greenhouse Shade Shelters Improvement Subtotal: Class Metal Frame Metal Frame Metal Frame Metal Frame Metal Frame Metal Frame Metal Frame None Metal Frame Total Property Value Actual Value Asmt % Assessed Val* $188,678 7.96% $15,019 $381,922 29.00% $110,757 $22,745 29.00% $6,596 $11,662 29.00% $3,382 556,613 29.00% $16,418 $102,010 29.00% S29,583 $19,936 29.00% $5,781 $18,104 29.00% $5,250 $84,070 29.00% $24,380 513,530 29.00% $3,924 $69,082 29.00% $20,034 $32,573 29.00% $9,446 $32,003 29.00% $9,281 $169,004 29.00% $49,011 $44,197 29.00% $12,817 $151.470 29.00% $43,926 $35,050 29.00% $10,165 $9,245 29.00% S2,681 $25,885 29.00% $7,507 $16,294 29.00% $4,725 $1,484,073 $390,683 Total Value: "Approximate Assessed Value f $2,029,676 $548,910 Friday, November 17, 2017 Page 2 of 30 Weld County PROPERTY PORTAL Property Information (970) 400-3650 Technical Support (970) 400-4357 Account Parcel Account: R6265186 February 2, 2018 Account Information Space Account Tax Type Year Buildings Actual Assessed Value Value R6265186 147125000015 Commercial 2018 20 2,226.868 560,750 Legal 15958 SE4SE4/E2SW4SE4 25 1 66 EXC UPRR RES (3R) Subdivision Block Lot Land Economic Area Property Address GREEN HOUSES Property City Zip Section Township Range 17999 COUNTY ROAD 4 WELD 25 01 66 Owner(s) Account Owner Name Address R6265186 TAGAWA GREENHOUSES INC 17999 COUNTY ROAD 4 BRIGHTON, CO 806039731 Document History No documents found. AccountNo Building Information Building 1 Building ID Occupancy R6265186 1 Single Family Residential on Ag ID Type NBHD Occupancy Complete Bedrooms Baths Rooms 1 Residential 4901 ID Exterior 1 Frame Masonry Veneer Single Family Residential on Ag Roof Cover 100 6 3 12 Interior HVAC Perimeter Units Unit Type Drywall Forced Air 0 0 Make Total Square Condo Finished Garage Carport Balcony Porch ID Ft SF SFsement Basement SF SF SF SF SF 1 3,514 0 905 0 1,200 0 0 120 Built As Details for Building 1 ID Built As Square Ft Year Built Stories Length Width 1.00 2 Story 3,514 1914 2 0 0 Additional Details for Building 1 ID Detail Type Description 1 Add On 1 Add On 1 Add On 1 Appliance 1 Basement 1 Fixture 1 Fixture 1 Fixture 1 Fixture 1 Garage 1 Garage 1 Porch 1 Porch Fireplace/Wood Burning Average Greenhouse Heat Electirc Panel Allowance Bsmnt Conc 8 ft Allowance Bath 2 Bath 3 Water Heater Attached Fin Attached Knee Wall Slab Roof Cell Building 2 AccountNo Building ID Occupancy R6265186 2 Storage Warehouse Units 1 1,750 480 1 905 1 1 2 1 1.200 1,200 90 120 ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 2 Commercial Storage Warehouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 2 Flat Total ID Square Condo Basement Ft SF SF Space Heater 500 0 Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 2 17,596 0 0 0 Built As Details for Building 2 ID Built As 2.00 Storage Warehouse 0 0 0 0 Square Ft Year Built Stories Length Width 17,596 1985 1 0 0 Additional Details for Building 2 ID Detail Type Description 2 Add On 2 Add On AccountNo Corn Office Finish Low Loading Wells Excavated Conc Walls & Floor Building 3 Building ID Occupancy R6265186 3 Storage Warehouse Units 2,796 3.750 ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 3 Commercial Storage Warehouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 3 Gable None 371 0 Total Square Condo Finished Garage Carport Balcony Porch ID Ft SF S�sement Basement SF SF SF SF SF 3 5,976 0 0 0 Built As Details for Building 3 ID Built As 0 0 0 0 Square Ft Year Built Stories Length Width 3.00 Comm Shed - Equipment 5.976 1985 1 0 0 No Additional Details for Building 3 Building 4 AccountNo Building ID Occupancy R6265186 4 Storage Warehouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 4 Commercial Storage Warehouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 4 Gable None 250 0 Total Square Condo ID Basement Finished Garage Carport Balcony Porch Ft SF SF Basement SF SF SF SF SF 4 3.064 0 0 0 0 0 0 0 Built As Details for Building 4 ID Built As Square Ft Year Built Stories Length Width 4.00 Comm Shed - Equipment 3,064 1972 1 0 0 No Additional Details for Building 4 AccountNo R6265186 ID Type 5 Commercial Building 5 Building ID Occupancy 5 Storage Warehouse NBHD Occupancy % Complete Bedrooms Baths Rooms Storage Warehouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC 5 Gable Square Condo Total ID Ft SF Basement SF Perimeter Units Unit Type Make Space Heater 467 0 Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 5 6,060 0 0 0 0 0 0 0 Built As Details for Building 5 ID Built As Square Ft Year Built Stories Length Width 5.00 Service Garage 6,060 1974 1 0 0 No Additional Details for Building 5 Building 6 AccountNo Building ID Occupancy R6265186 6 Storage Warehouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 6 Commercial Storage Warehouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 6 Irregular None 859 0 Total Square Condo Finished Garage Carport Balcony Porch ID Ft SF Basement Basement SF SF SF SF SF 6 15,525 0 0 0 0 0 0 0 Built As Details for Building 6 ID Built As Square Ft Year Built Stories Length Width 6.00 Comm Shed - Equipment 2.816 2004 1 0 0 6.00 Comm Shed - Equipment 2,288 2002 1 0 0 6.00 Comm Shed - Equipment 1,000 2004 1 0 0 6.00 Comm Shed - Equipment 9,421 1972 1 0 0 No Additional Details for Building 6 AccountNo Building 7 Building ID Occupancy R6265186 7 Storage Warehouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 7 Commercial Storage Warehouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 7 Gable None 506 0 Total Square Condo Finished Garage Carport Balcony Porch ID Ft SF SFsement Basement SF SF SF SF SF 7 5,238 0 0 0 0 0 0 0 Built As Details for Building 7 ID Built As Square Ft Year Built Stories Length Width 7.00 Comm Shed - Equipment 5.238 1974 1 0 0 No Additional Details for Building 7 AccountNo Building 8 Building ID Occupancy R6265186 8 Storage Warehouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 8 Commercial Storage Warehouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 8 Gable None 474 0 Totl ID Square Condo Basement Ft SF SF Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 8 4,122 0 0 0 Built As Details for Building 8 ID Built As 0 0 0 0 Square Ft Year Built Stories Length Width 8.00 Comm Shed - Equipment 4,122 1985 1 0 0 No Additional Details for Building 8 AccountNo Building 9 Building ID Occupancy R6265186 9 Nursery/Greenhouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 9 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 9 Gable None 1520 0 Total ID Square Condo Basement Finished Garage Carport Balcony Porch Ft SF SF Basement SF SF SF SF SF 9 73,104 0 0 0 Built As Details for Building 9 ID Built As 0 0 0 0 Square Ft Year Built Stories Length Width 9.00 Nursery/Greenhouse 73,104 1985 0 0 0 No Additional Details for Building 9 AccountNo Building 10 Building ID Occupancy R6265186 10 Nursery/Greenhouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 10 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 10 Gable None 2224 0 ID Square Condo Ft SF Total Basement SF Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 10 28,300 0 0 0 0 0 0 0 Built As Details for Building 10 ID Built As Square Ft Year Built Stories Length Width 10.00 Hoop (Arch-Rib/Quonset) Structure 28,300 1978 0 0 0 dditional Details for Building 10 ID Detail Type Description Units 10 Add On Concrete Slab Fair 3,364 AccountNo Building 11 Building ID Occupancy R6265186 11 Nursery/Greenhouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 11 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 11 Gable Square Condo Total ID Ft SF Basement SF None 2129 0 Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 11 81,885 0 0 0 0 0 0 0 Built As Details for Building 11 ID Built As Square Ft Year Built Stories Length Width 11.00 Nursery/Greenhouse 81,885 1976 0 0 0 Additional Details for Building 11 ID Detail Type Description Units 11 Add On Concrete Slab Fair 28,800 AccountNo Building 13 Building ID Occupancy R6265186 13 Nursery/Greenhouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 13 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 13 Gable None 588 0 ID Square Condo Ft SF Total Basement SF 13 21,600 0 0 Built As Details for Building 13 ID Built As 13.00 Nursery/Greenhouse Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 0 0 0 0 0 Square Ft Year Built Stories Length Width 21,600 1987 0 0 0 No Additional Details for Building 13 Building 14 AccountNo Building ID Occupancy R6265186 14 Nursery/Greenhouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 14 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 14 Gable None 592 0 ID Square Condo Ft SF Total Basement SF Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 14 20,808 0 0 0 Built As Details for Building 14 ID Built As Square Ft 0 0 0 0 Year Built Stories Length Width 14.00 Nursery/Greenhouse 20:808 1971 0 0 0 No Additional Details for Building 14 AccountNo Building 15 Building ID Occupancy R6265186 15 Nursery/Greenhouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 15 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 15 Gable None 4218 0 ID Square Condo Ft SF Total Basement SF Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 15 321,300 0 0 0 Built As Details for Building 15 ID Built As 15.00 Nursery/Greenhouse 0 0 0 0 Square Ft Year Built Stories Length Width 321,300 1970 0 0 0 No Additional Details for Building 15 Building 18 AccountNo R6265186 Building ID Occupancy 18 Nursery/Greenhouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 18 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 18 Gable None 694 0 Total ID Square Condo Basement Ft SF SF Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 18 29,978 0 0 0 Built As Details for Building 18 ID Built As 18.00 Nursery/Greenhouse 0 0 0 0 Square Ft Year Built Stories Length Width 29,978 1990 0 0 0 No Additional Details for Building 18 AccountNo R6265186 Building 19 Building ID Occupancy 19 Storage Warehouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 19 Commercial Storage Warehouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 19 Irregular None 1600 0 Total ID Square Condo Basement Finished Garage Carport Balcony Porch Ft SF SF Basement SF SF SF SF SF 19 72,848 0 0 0 0 0 0 0 Built As Details for Building 19 ID Built As Square Ft Year Built Stories Length Width 19.00 Nursery/Greenhouse 72,848 1990 1 0 0 Additional Details for Building 19 ID Detail Type Description 19 Add On 19 Add On Loading Wells Excavated Conc Walls & Floor Manually Entered Addon Building 22 AccountNo Building ID Occupancy R6265186 22 Tanks *CODE Units 10.980 2.088 ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 22 Commercial Tanks *CODE 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 22 None 0 0 Total Square Condo Finished Garage Carport Balcony Porch ID Ft SF Basement Basement SF SF SF SF SF 22 1 0 0 0 0 0 0 0 Built As Details for Building 22 ID Built As Square Ft Year Built Stories Length Width 22.00 Tanks 'CODE 1 0 0 0 0 Additional Details for Building 22 ID Detail Type Description Units 22 Add On 0 AccountNo Building 23 Building ID Occupancy R6265186 23 Nursery/Greenhouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 23 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 23 None 0 0 Total ID Square Condo Basement Ft SF SF Finished Garage Carport Balcony Porch - Basement SF SF SF SF SF 23 14,400 0 0 0 Built As Details for Building 23 ID Built As 0 0 0 0 Square Ft Year Built Stories Length Width 23.00 Hoop (Arch-Rib/Quonset) Structure 14,400 1992 0 0 0 No Additional Details for Building 23 AccountNo Building 24 Building ID Occupancy R6265186 24 Nursery/Greenhouse ID Type NBHD Occupancy % Complete Bedrooms Baths Rooms 24 Commercial Nursery/Greenhouse 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 24 None 0 0 ID Square Condo Ft SF Total Basement SF Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 24 40,320 0 0 0 Built As Details for Building 24 ID Built As 0 0 0 0 Square Ft Year Built Stories Length Width 24.00 Hoop (Arch-Rib/Quonset) Structure 40,320 1994 0 0 0 No Additional Details for Building 24 AccountNo Building ID R6265186 25 ID Type NBHD Occupancy 25 Commercial Building 25 Greenhouse Shade Shelters Occupancy Greenhouse Shade Shelters Complete Bedrooms Baths Rooms 100 0 0 0 ID Exterior Roof Cover Interior HVAC Perimeter Units Unit Type Make 25 Shed ID Square Condo Ft SF Total Basement SF None 990 0 Finished Garage Carport Balcony Porch Basement SF SF SF SF SF 25 53,600 0 0 0 Built As Details for Building 25 ID Built As 0 0 0 0 Square Ft Year Built Stories Length Width 25.00 Greenhouse Shade Shelters 53,600 2000 1 0 0 No Additional Details for Building 25 Valuation Information Type Code Description Actual Value Assessed Value Acres Land SqFt Improvement 2230 SPECIAL PURPOSE- 497,365 144,240 0.000 0 IMPROVEMENTS 2235 WAREHOUSE/STORAGE- Improvement 716,127 207,680 0.000 0 IMPS Improvement 4277 FARM/RANCH 390,144 28,090 0.000 0 RESIDENCE -IMPS Land 4107 SPRINKLER IRRIGATED 23,232 6,740 24.000 1,045,440 LAND Land 4180 ALL OTHER 600,000 174.000 30.000 1,306,800 AGRICULTURAL LAND Totals 2,226.868 560,750 54.000 2,352,240 Tax Authorities Tax Area District ID District Name 2497 0700 AIMS JUNIOR COLLEGE 2497 0302 CENTRAL COLORADO WATER (CCW) 2497 0309 CENTRAL COLORADO WATER SUBDISTRICT (CCS) 2497 1050 HIGH PLAINS LIBRARY 2497 0509 HUDSON FIRE 2497 0203 SCHOOL DIST RE3J-KEENESBURG 2497 0100 WELD COUNTY 2497 1209 WEST ADAMS CONSERVATION Total Current Mill Levy 6.317 1.800 1.353 3.256 6.039 20.053 15.800 0.000 54.618 Photo W 00 w 0 Building 11 Building 13 Building 14 Building 17 -P U , Building 25 Sketch 35 Greenhouse 1750.0 sf 28' 40.0' Garage 1200.0 sf 30.0' 24.0' 1 ONLY 20.0' Op 1 1/2 Story Residence First Floor 2469.0 of Second Floor 1025 0 sf 6snrt 905.0 of Bldg #1 22.0' Building 1 Page 1 41.0' 2/B 25.0' 49.0' 80.0' 150.0' 20' Bit 1985 Class S Space Heat 20' wh Storage Warehouse/Office Bldg #2 100.0' Main Dock Building 2 Page 1 20.0 22' Second Floor 2796.0 sf Remodel Unk 28' Office 2 STORY 36.0' lot level 1,800 sq ft 2nd level 1,800 sq ft 50.0' 100.0' Bldg #3 Sketch by F'pex IVYMndows" Atmosphere Control Room 60 0' Storage Warehouse Bit 1985 Class S No Heat 10' wh 5976.0 sq. ft 41.5' Building 3 Page 1 A 144.0' Bldg #4 1 2.0' Sketch by Apex IV 1Nindows'"' 20.0' 20.0' 6 12.0' 60.0' 20.0' Storage Warehouse Bit 1972 Class S No Heat 1Ci'vvh 3064.0 sg. ft 35.0' Building 4 Page 1 72.0' 41.5' ,2. in 0 506.0 2004 0 1-4 0 N N sf Building 6 Page 1 Bldg #6 Main Boiler Room/Shop Breakroom Storage Warehouse Blt 1972 3,444 sq.ft. Class S 12'wh Boiler/Piping/Steam Heat o r 7 5.976 sq.ft. addition added 2000 year of construction 2004 9420.5 sf Areas in yellow are lu' 3816.0 sq. ft. Measure from aerial 2000 20 a co 57.0' l2.0 CO 5233.0 of Building 7 Page 15.0' Bldg c? Bldg -B 42.5 Storage Warehouse R.II-i H..0 .., Blt 1535 Class S No Heat 18' vd, 3126.5 sf 995.0 sf O a Building 8 Page 1 Bldg #9 1392.0 sf 3 N N 14' 41.5' 41.5' 41. 41.5' I 41.5' Range A Bit 1985 Metal Pole Polycarbonate 71712.0 sf 41.5 41.5' 498.0' Building 9 Page 1 41.5' 41.5' I 41.5' 41.5' 41.5' Q v r 30 30 Range 6 Add On for 61da 10 Arch Roof Bit 1978 Frame Only 82 Concrete Walks 3364.0 sf 30 30 30 26300.0 sf Building 10 Page 1 10 10 7033 Bldg #11 Greenhouse Blt 1976 - 1978 216' 52560.0 sf Blt 1977 Straight wall Gable roof Range C 360.0' O N 72' 525.0 sf 15' in 72' Chamber Building 11 Page Entire Floor Cement Part Range D 28800.0 sf Blt 1976 Straight wall Gable roof 192.0' O O 0 Bldg #13 Part of Range D Greenhouse Bit 1987 6 Units Straight Walls Gable Roof 144' Building 13 Page 1 152' Greenhouse Range E & F Blt 1971 5 units Straight wall Gable roof 20808.0 sf 92' Building 14 Page 1 60' Bldg #14 N r-1 Bldg #15 C 0 500.0' Greenhouse Range 1 & 2 Blt 1970-1972 12 units Straight walls Gable roof 102000.0 sf Building 13 Page 1 1 500' Greenhouse Range 3 & 4 Blt 1973 12 units Straight walls Arch roof 102000.0 sf Building 15 Page 2 0 0 N 425.0' Greenhouse Range 8 & 9 Blt 1974 10 units Straight wall Gable roof 117300.0 sf Building 15 Page 3 Bldg #18 178' Greenhouse Range 6 Blt 1990 4 units Straight wall Gable roof 29978.0 sf 9 C/H rl 170' Building 18 Page 1 8' 48.0' Bldg #19 Range 5 North Loading Dock 10560.0 sf Total 72,848 sq. ft. O Co U 41. 5 •= C O)o O J1 41 5 580' O Cu N N um OO a O 0 O Om so O c`n O r, 0 5 _ N Q 0 Y)O U `5'`-. C; 98.0 Loading Dock 46.O 2599 0 sf 55.5 55.0' 56 0 O O O O m 0 Building 19 Page 1 Perim 1600 Bldg #23 a rn 30.0' Hoop House Blt 1992 Pipe Frame Double Polyethalyne No Heat 2880.0 sf 0 co rn 30.0' 2880.0 sf O m rn 30.0' 2880.0 sf Building 23 Page 1 30.0' 2880.0 sf 30.0' 2880.0 sf 14 Hoop Houses Typical Hoop House 30.0' Hoop House Blt 1994 Pipe Frame Double Polyethalyne No Heat 2880.0 sf 14 hoop houses times 2880.0 sq ft 40320.0 sq.ft. Building 24 Page 1 96.0' 160' Greenhouse shade shelters in M M Range 10 Bit 2000 Metal skeleton frame 14'wh Dirt floors No Heat 53600.0 sf Building 25 Page 1 Copyright © 2018 Weld County, Colorado. All rights reserved. Privacy Policy & Disclaimer I Accessibility Information Additional Photo Account No. R6265186 • Page 59 is a photograph taken from Google Earth. • This photograph as well as those on pages 38 through 46 show that the greenhouses have double poly roofs and that the roofs of other structures are also double poly. 58 I I' Untitled Map Write a description for your map. PIat V Legend atau_- s ilk Tagawa Greenhouse Ent, LLC Cost Approach • The DPT recommends use of the Marshall & Swift Valuation Service (M&S) in developing a cost approach value. See, page 22. • Weld County used the M&S online service, but incorrectly classified the improvements as "average." • An average steel frame greenhouse in M&S has a glass or fiberglass covering whereas, fair and low cost greenhouses have double polyethylene covers. See Page 23. The roof covering is the principal item that affects the type of greenhouse. Because of the difference in cost between a glass or fiberglass roof covering and a covering of double polyethylene, as well as the fact that electrical, lighting and water service which are affixed to the real property for proper utilization of such articles for growing plants in the greenhouses are personal property to be deducted from the real property value (See Page 61), the greenhouses here are more like an interpolation between fair and low cost than average. • The Marshall & Swift values greenhouses in Section 17 of Its Calculator Method and also values the greenhouse support buildings in Section 17. • Since the support buildings also have double polyethylene roof covering, which is recognized by Marshall & Swift as a determining factor in classifying property, the support buildings should be classified as low cost, one step below "average." 60 5.12 Del Mesa Farms, et al., v. Montrose CBOE, 956 P.2d 661 (Colo. App. 1998) The court addressed the issue as to whether the valuation of the poultry buildings (agricultural related) should include the amount attributable to the fans, foggers, heaters and water curtains as taxable real property "fixtures," or whether such items should be classified as tax-exempt "personal property." • Fixtures are defined in § 39-1-102(4), C.R.S.; (4) "Fixtures" means those articles which, although once movable chattels, have become an accessory to and a part of real property by having been physically incorporated therein or annexed or affixed thereto. "Fixtures" includes systems for the heating, air conditioning, ventilation, sanitation, lighting, and plumbing of such building. "Fixtures" does not include machinery, equipment, or other articles related to a commercial or industrial operation which are affixed to the real property for proper utilization of such articles. (emphasis added) • The court stated: "... a distinction must be drawn for classification purposes between items that are related to the operation of a building in general and items that are related to the operation of a business in the building. Thus, in our view, regardless of whether a particular item is affixed to a building and may otherwise constitute a fixture system, the item constitutes personal property if its use is primarily tied to a business operation," Page 664. • Therefore, the court determined that the fans, foggers, heaters and water curtains, which are used to regulate the environment of the chickens in the poultry operation are necessary to have a fully functional poultry building and which are not used for any purpose other than the commercial poultry operation, are to be classified as tax- exempt "personal property." H. Kenneth Johnston II, et al., v. Park County Board of Equalization and Colorado Board of Assessment Appeals, 979 P.2d 578 (Colo. App. 1999) • The Colorado Court of Appeals affirmed the reclassification of taxpayers land from agricultural to residential and vacant land by concluding that participation in a soil conservation plan solely without some evidence by the taxpayer that the conservation plan is an integral part of a plan to return the parcel to a qualifying farming or ranching use does not meet the statutory requirement of agricultural use set forth in § 39-1-102(1.6)(a)(I), C.R.S. • Any technical violation by county assessor in failing to notify lot owners before May 1 of reclassification of their lots from "conservation practices" agricultural classification to residential or vacant land did not prejudice their substantive rights. 15-AS-DPT ARL VOL 3 1-89 Rev 1-15 Marshall & Swift Valuation Service Attached as pages 63 through 82 are the Marshall & Swift Valuation Service, Section 17, for the valuation of straight wall greenhouses, hoop houses, farm utility buildings, light commercial utility buildings, tool shed buildings, Flat house storage buildings, and material storage buildings and shed. 62 SECTION 2 PAGE 2 Au(' 20/0 TABLE OF CONTENTS SECTIONS 11 & 41: APARTMENTS, CLUBS & HOTELS Apartments, High-rise, Luxury Apts., and Apt. Shells City Clubs Clubhouses and Senior Centers Country Clubs Dormitories Fraternity Houses Group Care Homes Health Clubs Homes for the Elderly Hotels. Full -service and Limited -service Mortuaries Recreational (Pool) Enclosures Rectories and Rooming Houses Row Houses, High-rise SECTIONS 12 & 42: DWELLINGS, DUPLEXES & MOTELS A -frame Cabins Baled -straw Homes Bath Houses Bed & Breakfast Inns Cottages and Cabins Dome Houses Duplexes Earth -sheltered Homes High -value Residences Historical Homes Lodges and Guest Cottages Log Homes Motels/Guest Rooms/Office Apartments Extended -stay Motels Multiple Residences - Low-rise Garden Apartments Senior Citizen Multiple Residences Elderly Assisted Living Multiple Residences Retirement Community Complexes Multiple Residence Shells Rammed -earth Homes Single-family Residences and Guest Houses Town Houses Senior Citizen Town Houses Town House Shells Tropical Houses SECTIONS 13 & 43: STORES & COMMERCIAL BUILDINGS Barber/Beauty, Florist and Winery Shops Bars/Taverns and Cocktail Lounges Convenience Markets. Mini -marts Dairy Sales Buildings Department and Mall Anchor Stores Discount Stores Drugstores Laundromats and Laundry/Dry Cleaning Markets. Supermarkets, Roadside and Farmers' Markets Restaurants: Table Service, Dining Atriums. Cafeterias. Truck Stops. Fast Food and Playrooms. Modular Diners, Banquet Halls Retail Stores and Luxury Boutiques Shopping Centers. Neighborhood Community, Regional, Discount Mixed Retail with Apartments & Offices Shopping Center Shells Snack Bars Warehouse Stores: Discount. Mega Discount. Food & Showroom OCCUPANCY SECTION REFERENCE SECTIONS 14 & 44: GARAGES, INDUSTRIALS & WAREHOUSES Armories Automotive Service Centers Broadcasting Facilities Cold Storage Facilities and Creameries Complete Auto Dealerships Computer Centers Docks. Loading/Shipping Garages- Service and Repair. Storage Municipal Service Sheds Hangars. Maintenance. Storage and T -hangars Industrial Warehouse Shells Industrials, Engineering/R&D Laboratories Manufacturing, Light/Heavy Lofts and Flex -mall Buildings Mini-lube Garages Mini -warehouses Parking Structures Passenger Terminals Post Offices: Branch. Main. Processing Facilities Underground Parking Garages Vehicular Showrooms/Salesrooms Warehouses Storage and Transit Distribution Mega Storage/Distribution Misc. Bldgs.. Bakery. Bottling & Cannery Plants Control Towers. Laundry, Boiler. Recycling Sound Stage & Telephone SECTIONS 15 & 45: OFFICES, MEDICAL & PUBLIC BLDGS. Atriums/Vestibules Banks: Branch. Central Office. Mini -Banks Dispensaries Fire Stations. Staffed and Volunteer Governmental Buildings Community Service, Mixed -use Facilities Hospitals: General and Convalescent Jails Correctional Facilities and Police Statwns (07^:,7;Cr < Mechanical Penthouses Medical Offices and Dental Clinics Offices and Office Building Shells Outpatient/Surgical Centers Parking Levels: Intermediate. Under Building Public Libraries SECTIONS 16 & 46: CHURCHES, THEATERS & AUDITORIUMS Arcade Buildings Auditoriums Bowling Centers Casinos Churches/Sanctuaries/Churches with Sunday Schools Church Fellowship Halls. Classrooms & Foyers/Narthexes Community Recreation Centers Convention Centers Fitness Centers Fraternal Buildings Handball/Racquetball and Indoor Tennis Clubs Museums Skating Rinks: Ice and Roller Theaters: Cinemas and Live Stage Visitor Centers & Pavilions SECTIONS 17 & 47: SHEDS & FARM BUILDINGS Boat Storage Buildings/Sheds Equipment. Shop Buildings/Sheds. Manufacturing Utility Golf Cart and Starter Buildings Lumber Storage, Vertical Buildings/Horizontal Sheds Material Storage Buildings/Sheds Seed Processing Storage Shed Office Structures Shelters, General Purpose Toolsheds & Prefabricated Storage Sheds Utility Buildings/Commodity Warehouses/Sheds/Quonsets Arenas. Auction/Exercise/Show/Lean-tos/Shelters Bank Barns: General- and Special -Purpose Barns. Freestall. Feeding. Confinement & Calving General- and Special -Purpose Bag and Bulk Fertilizer Storage Bulk Oil Storage/Feed Handling & Mixing Corncribs, Wire/Wood Buildings & Bins Cotton Gins Dairy/Milking Parlors/Milkhouses Dehydrator Buildings Farm Implement Buildings/Sheds/Quonsets Fruit -packing Barns & Cold Storage Grain Elevators & Flathouses Greenhouses, Lath & Shade Houses Hog Barns. Breeding, Farrowing. Finishing & Nursery Hog Sheds/Modified Sheds and Hoop Structures Individual Livestock Shelters Labor Dormitories, Transient Labor Cabins & Hunting Shelters Livestock/Hay & Sun Shelters Potato Storage Poultry Houses, Enclosed and Screened Cage Poultry Floor Operation. Breeder. Broiler & Turkey Barns Sheds. Cattle/Loafing/Feeding/Prefab & Secure Storage Sheep Barns and Sheds Silos. Tower/Bunker/Trench Stables/Hobby/Stall Barns/High-value Stables Tobacco Barns. Air and Flue Curing Utility/Grain Storage, Granary Buildings/Sheds/Quonsets Vegetable. Environmental Storage Controlled Atmosphere SECTIONS '8 & 48' SCHOOLS & CLASSROOMS Sunuus Elementary 500 Noddle anu High Vocational and Alternative Schools Bookstores Classrooms. General. Laboratory and Lecture Special Education Day Care Centers Fine Arts Buildings Gymnasiums, Physical Education and Natatoriums Libraries, College and Media Centers Maintenance Buildings Manual Arts and Institutional Greenhouse Buildings Multipurpose Buildings Relocatable Classrooms & Offices Restroom and Shower Buildings Schools: College/University Buildings Administration Offices Arts and Crafts Classrooms Commons Field Houses Lecture Halls Science/Laboratory Buildings Technical Trades Buildings I71 R.S// I/./. 111: 171O\ SERI 1(Y. ?/11ll:Ill//SI1. Il.L A.SIil77'Br/( 1,11 11( ruin 63 6/2010 CALCULATOR METHOD SECTION 17 VIGE II Moe' 2009 LIGHT COMMERCIAL - COMMODITY WAREHOUSE (104) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT COST Sq. M. Cu. Ft. Sq. Ft. C Concrete block, low-cost brick. Small office. good slab floor, few Good lighting, adequate Good Space heaters $354.24 $3.29 $32.91 wood rafters, roll -up doors extras plumbing Average Concrete block, light roof. Unfinished, concrete floor. minimum Adequate lighting and water Electric wall overhead doors office outlets, few fixtures heaters 268.35 2.49 7.4.93 D Good Heavy wood frame, siding or Small office. good slab floor, few Good lighting, adequate Space heaters stucco, roll -up doors extras plumbing Average Open wood frame. exposed Unfinished, concrete floor, minimum Adequate lighting and water Electric wall siding or stucco, overhead doors office outlets, few fixtures heaters Low cost Wood frame, board siding Unfinished, light slab/asphalt Minimum electric service None 280.40 2.61 26.05 201 61 1 87 18.73 132.07 1.23 12.27 DPOLE Good Good pole frame, color siding. Small office, good slab floor, few Good lighting. adequate Space heaters roll -up doors, some trim extras plumbing Average Pre-engineered pole frame, Unfinished, concrete floor. minimum Adequate lighting and water Electric wall metal siding, overhead doors office outlets. few fixtures heaters Low cost Light pole frame, metal siding Unfinished, light slab/asphalt Minimum electric service None 238.21 7_.21 22.13 172 01 1.60 15.98 111 19 1.03 10.33 S Good Good frame, color siding, roll -up Small office. good slab floor, few Good lighting, adequate Space heaters doors. some trim extras plumbing Average Pre-engineered frame, metal Unfinished, concrete floor. minimum Adequate lighting and water Electric wall siding, overhead doors office outlets. few fixtures heaters Low cost Light steel frame, siding Unfinished, light slab/asphalt Minimum electric service None 395.58 3.68 36 75 210 65 1.96 19.57 141 12 1.31 13.11 SSLANT WALL Good slant frame, color siding. Small office. good slab floor, few Good lighting, adequate Good Space heaters roll -up doors, some trim extras plumbing Pre-engineered frame. metal Unfinished. concrete floor, minimum Adequate lighting and water Electric wall Average siding, end doors office outlets, few fixtures heaters Low cost Light steel slant frame, siding Unfinished, light slab/asphalt Minimum electric service None 266.62 2.48 24.77 195.69 1.82 18.18 130 46 1.21 12.12 DPOLE Average Low cost LIGHT COMMERCIAL - MANUFACTURING UTILITY BUILDINGS (186) Good Good pole frame, color siding. roll -up doors, some trim, liner Pre-engineered pole frame metal siding, overhead doors Light pole frame, metal siding Good frame 000:S, $Orne 1aSO v e' Pre-engineered frame. metal siding. overhead doors Light steel frame, metal siding Small offices, good slab floor. few extras Sealed concrete floor, finished office. exposed roof insulation Unfinished. light slab. small office iTiffices ''007 oX1ras Sealed concrete floor. finished office. exposed roof insulation Unfinished. light slab. small office Factory lighting, adequate plumbing Adequate task lighting and plumbing fixtures Minimum lighting and plumbing Space heaters Space heaters Space heaters $275 34 $2.56 $25.58 21097 1.96 162.97 1.51 19.60 15 14 S Average Low cost Adequate task lighting and plumbing fixtures Minimum lighting and plumbing Space heaters Space heaters 256.29 2.38 200.32 2381 1.86 1861 MATERIAL - COMMODITY SHELTERS (473) CLASS TYPE DESCRIPTION Cost Per Sq. M. Cost Per Sq. Ft. Good No walls, composition or steel gable roof on wood rafters and posts. concrete floor, security lighting $100.00 -- $140.36 $ 9.29 - $13.04 DAverage No walls. steel shed or flat roof on wood posts and girders, light slab floor, minimum electrical 70.96 - 99 56 6.59 - 9 25 Low cost No walls, light steel flat roof on light wood posts. asphalt floor. no electrical 50.22 - 70.51 4.67 — 6.55 Very good No walls, large bulk commodity canopy structure. heavy frame and floor. good electrical 135.10 -- 189 67 12 55 - 17.62 sGood No walls, steel gable roof and truss on steel column, wide span, concrete floor, security lighting 113.76 - 159.72 10.57 — 14 84 Average No walls, heavy fabric or steel shed or flat roof and girders on good steel posts, light slab floor. minimum electrical 80.65 - 113.27 7.49 - 10.52 Low cost No walls, light steel, fiberglass or shade netting, flat roof on low-cost pipe. asphalt floor. no electrical 63.31 - 80.40 5.88 - 7.47 NOTE: Use total length of walled sides as the perimeter in the Floor Area/Perimeter table. Do not use shape table for shelters without walls. but the height table will apply. Add or deduct for flooring, electrical, etc., from Section 47 or see Page 59. For dock -height floors or platforms, see Notes on Page 20. AIdRS'1/:I/.1, I': ILC:,177O.N.SERI'l(1/ 2009 Ad. IRSII I1.I. h fill lI T'BOI l till. I./ C The data included 614age becomes obsolete after. 'lori1 ?011. srijrestimatorcom - building cost reports online 5/2009(R) SECTION 17 PAGE 12 .tlg1 2000 CALCULATOR METHOD LIGHT COMMERCIAL UTILITY BUILDINGS (471) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT Sq. M. COST Cu. Ft. Sq. Ft. C Good Average Concrete block. low-cost bock wood rafters. overhead doors Concrete block. light roof. windows Small office area, light floor, few extras Unfinished, concrete or asphalt floor, some partitioning Good lighting, water service, few fixtures Adequate lighting and water outlets Electric wall heaters None $345.42 247.57 $3.21 2.30 $32.09 23.00 DAverage Good Low cost Heavy wood frame, siding or stucco, overhead doors Open wood frame, exposed siding or stucco, windows Wood frame, board siding Small office area. light floor, few extras Unfinished, concrete or asphalt floor, some partitioning Unfinished. cheap slab/asphalt Good lighting, water service. few fixtures Adequate lighting and water outlets Minimum electric service Electric wall heaters None None 272 54 182.13 128.95 2.53 1.69 1.20 25.32 16.92 11.98 DPOLE Good Average Low cost Good pole frame, color siding. overhead doors. some trim Pre-engineered polo frame. metal siding, windows Light pole frame, metal siding Small office area. light floor, few extras Unfinished. concrete or asphalt floor. some partitioning Unfinished, cheap slab/asphalt Good lighting, water service. few fixtures Adequate lighting and water outlets Minimum electric service Electric wall heaters None None 232 39 153 60 108.72 2.16 1.43 1 01 21.59 14.27 10.10 SAverage Good Low cos! Good frame. color siding. overhead doors. some trim Pre-engineered frame. metal siding. windows Light steel frame, siding Small office area. light floor, few extras Unfinished, concrete or asphalt floor, some partitioning Unfinished. cheap slab/asphalt Good lighting. water service, few fixtures Adequate lighting and water outlets Minimum electric service Electric wall heaters None None 280.62 19128 137.89 2.61 1.78 1 28 26 07 17.77 12 81 SSLANT WALL Good Average Low cost Good slant frame, color siding. overhead doors. some trim Pre-engineered frame. metal siding. end windows Light steel slant frame. siding Small office area, light floor, few extras Unfinished, concrete or asphalt floor, some partitioning Unfinished, cheap slab/asphalt Good lighting. water service, few fixtures Adequate lighting and water outlets Minimum electric service Electric wall heaters None None 260.06 7674 127.45 2.47. 1 64 1 18 24.16 16.42 11.84 TOOLSHED BUILDINGS (456) C Good Cheap block, windows. hip or gable roof Unfinished.good slab One or two lights and outlets. no plumbing None $240.90 S2.24 $22_ x8 D Good Average Low cost Good siding and windows, hip or gable roof Board or metal on exposed studs. windows, gable roof Low-cost board siding on box frame. few openings Some wainscot. good concrete slab Unfinished interior. light slab or board floor Unfinished interior, dirt floor One or two lights and outlets. no plumbing None None None None None 193.32 18 94 73.30 1.80 1.11 .68 17.96 11.05 6.81 NOTES: For secure and light prefabricated storage buildings. see Page 25. For very small shed structures that are not included in the Floor Area/Perimeter multiplier table (page 60), you must enter the table by factoring the floor area and perimeter to a ratio that is published. See the example to the right. For other small prefabricated buildings. see Section 64. EXAMPLE: Good Class D pumphouse tool shed, 10' x 10' x 8' high Floor area: 10' x 10' = 100 Base cost: = $17.96 Published table: @ 500 -- 100 (area) = 5 Height factor: (8 ft.) pg 60 = .963 Perimeter: Floor area/perim. mull.: = 1.844 40' (10 + 10 + 10 + 10) x 5 (factor) = 200 Refined sq. ft. cost: = $33.80 Multiplier 500 sq. ft. @ 200' Perim. = 1.844 100 sq. ft. x $33.80 = $3.380.00 t/: I RS/ L II.!. I ;1 /. l- i no v S/i t l /(-E 7009 IbIRp/ I/./ 1 fill /1 / lit// fh/1. !/.1 „rrl rn !r.. n. u.. III d The data included on this r toe ecotnes obsolete after •Inri1 2011. c rvifie linurluc Coln - building cost reporh online 5/2009(1O CALCULATOR METHOD SECT/ON /7 P I GE 13 20(19 LIGHT COMMERCIAL ARCH -RIB (QUONSET) BUILDINGS (555) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT COST Sq- M. Cu. Ft. Sq. Ft. D Good Average Low cost Good laminated arch. siding, shingles, pedestrian and overhead doors Arched frame. shingles and siding, windows, overhead door Arch -rib frame, siding. composition shingles Small office or shop area, concrete floor, some extras Unfinished, concrete or asphalt floor. some partitioning. cabinets Unfinished. cheap slab/asphalt Good lighting and outlets, water service. few fixtures Adequate lighting and water outlets Minimum electrical service Space heaters None None 5284 82 201 29 150.27 S2.6 46 18 70 13.96 DPOLE Good Average Low cost Good laminated arch, metal siding. pedestrian and overhead doors Pre-engineered arched frame. metal siding. windows, overhead door Light arch -rib frame, metal siding Small office or shop area, concrete floor. some extras Unfinished, concrete or asphalt floor. some partitioning, cabinets Unfinished, cheap slab/asphalt Good lighting and outlets, water service. few fixtures Adequate lighting and water outlets Minimum electrical service Space heaters None None 268 78 188.26 139 93 ---- 24 97 17.49 13 OD SAverage Good Low cost Good self -framing quonset panels. pedestrian and overhead doors Pre-engineered quonset. metal siding, windows. overhead door Self -framing quonset panels Small office or shop area. concrete floor, some extras Unfinished. concrete or asphalt floor. some partitioning. cabinets Unfinished. cheap slab/asphalt Good lighting and outlets. water service, few fixtures Adequate lighting and water outlets Minimum electrical service Space heaters None None 294 93 210 44 158 34 2.7.4D 9 55 14.71 NOTE: For wail height adjustments. use the center arch height in entering the multiplier table for quonset shaped buildings. LIGHT COMMERCIAL EQUIPMENT (SHOP) BUILDINGS (470) C Good Average Concrete block. low-cost brick. wood rafters. overhead doors Concrete block. light roof. windows Unfinished, concrete floor, shop area and cabinets Unfinished. concrete or aspnalt floor. some cabinets. work area Good lighting and outlets, adequate plumbing Adequate electrical and water service and outlets Space heaters Space heaters S385 73 29031 S3.58 535 84 270 2697 Good D Heavy wood frame, siding or Unfinished, concrete floor, shop area and cabinets stucco. overhead doors 0 -'vi: wood ` ; xnosori Good lighting and outlets. adequate plumbing Adact:;--fe erect -ca. Space heaters 309 14 2. 87 28 72 DPOLE Good Average Good pole frame. color siding. overhead doors Pre-engineered pole frame. metal siding. windows Unfinished. concrete floor. shop area and cabinets Unfinished, concrete or asphalt floor. some cabinets. work area Good lighting and outlets. adequate plumbing Adequate electrical and water service and outlets Space heaters Space heaters 265.44 189 55 2 47 1 76 24 66 17 61 Soverhead Good Average Good frame, color siding. doors Pre-engineered frame, metal siding. windows Unfinished. concrete floor. shop area and cabinets Unfinished. concrete or asphalt floor. some cabinets, work area Good lighting and outlets. adequate plumbing Adequate electrical and water service and outlets Space hectors Space heaters 317 11 229 17 2.95 2 13 29 46 21 29 SSLANT WALL Good Average Good slant frame. color siding. overhead doors Pre-engineered slant frame metal siding. light panels Unfinished. concrete floor. shop area and cabinets Unfinished, concrete or asphalt floor. some cabinets, work area Good lighting and outlets, adequate plumbing Adequate electrical and water service and outlets Space heaters Space heaters 294 40 213 13 274 1 98 27.35 19.80 CDS Avg storage mezzanine Low storage mezzanine In building cost n building cost Heavy plywood or plank on wood or light steel structure. no partitions Light storage on plywood. minimum supports. no soffit Minimum lighting. no plumbing Minimum lighting Included in building cost Included in building cost 179 97 134 44 16.72 12 49 NOTE: Do not use story height or area/perimeter multipliers with mezzanine costs. I/IKS//.11.1, I. Il. (. !%lOti .Sh:Rl7(1: 70/),) l/!/t.17171/. Sit/1'18(7!:('/.11. //(e;,-hn The data included 6//.C'pa e becomes obsolete after April 2011. seiftestimator.c'o n - building coil reports online 5/2009 SECTIO:\ 17 P-IGE 14 Ilur 21109 CALCULATOR METHOD LIGHT COMMERCIAL EQUIPMENT SHEDS (472) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT Sq. M. COST Cu. Ft. Sq. Ft. Cbrick, Good Average Open front, block or low-cost wood rafters Open front. concrete block. light wood rafters Unfinished concrete floor, shop area and cabinets Unfinished, concrete or asphalt floor. some cabinets. work area Good lighting and outlets. adequate plumbing Adequate electrical and water service and outlets Space heaters Space Heaters $313.34 7.36 16 S2.91 2 19 S29.11 21.91 Drafters. Good Average Open front. light frame and siding or stucco Open front, exposed frame. siding or stucco Unfinished concrete floor. shop area and cabinets Unfinished, concrete or asphalt floor. some cabinets. work area Good lighting and outlets. adequate plumbing Adequate electrical and water service and outlets Space heaters Space heaters 279.11 2.05 70 2 59 1 91 25 93 19.11 DPOLE Good Average Open front. good metal and pole frame Open front. enameled siding on wood pole frame Unfinished concrete floor. shop area and cabinets Unfinished, concrete or asphalt floor. some cabinets, work area Good lighting and outlets. adequate plumbing Adequate electrical and water service and outlets Space heaters Space heaters 236.27 177 39 2.20 1 65 21.95 16 48 Ssteel Good Average Open front. good metal and frame Open front. enameled siding on steel frame Unfinished concrete floor. shop area and cabinets Unfinished, concrete or asphalt floor, some cabinets. work area Good lighting and outlets. adequate plumbing Adequate electrical and water service and outlets Space heaters Space heaters 282 56 2.14.53 263 1.99 26 25 19.93 SSLANT WALL Good Average Open front. good metal and steel slant frame Open front. enameled siding on steel slant frame Unfinished concrete floor. shop area and cabinets Unfinished. concrete or asphalt floor. some cabinets. work arca Good lighting and outlets. adequate plumbing Adequate electrical acre water service and outlets Space heaters Space Sewers 261.78 199 56 2 43 1 85 24 32 18 54 I NOTE For open sheds, use total length of walled sides as the perimeter in the Floor Area/Perimeter table. SHED OFFICE STRUCTURES (554) Good C Block, concrete, structural clay tile. light roof structure Masonry bearing walls. light a'te. Drywall, acoustic tile. low-cost carpet or vinyl composition Low-cost partitionsacoustic tile. VCT minimal c:oer,.0 arc s'i . ,.. Adequate lighting and plumbing Wail furnace Minimum fluorescent lighting and Electric wall clJrnbuec; $770 06 565 76 S7 15 571.54 5 26 5256 D Good Average low cost Stucco or wood siding cm- wood or steel studs. some trim Light stucco or siding on wood studs. very plain VVood, meta! or cheap stucco on studs. metal or composition roof Drywall acoustic tile ..ow ecru carp.-: or vinyl composition Low-cost partitions. acoustic tile. VCT. minimal counter and shelving Bare office space. low-cost paneling asphalt tile Adequate lighting eric pwmbing Minimum fluoresce; lighting and plumbing Few open fixtures, no plumbing .pail `emcee Electric wall heaters done i 1 r 518 07 362 32 u co 4.81 3 37 oS 53 .48 .13 33 66 DPOLE Average Low cost Metal panels, sheathing on pole frame or studs Metal panels. sheathing on pole frame Low-cost partitions. acoustic tile. VCT, minimal counter and shelving Bare office space. low-cost paneling. asphalt tile Minimum fluorescent lighting and plumbing Few open fixtures. no plumbing Electric wall heaters None 49-i 05 373 69 4 56 3 19 45.62- 31 93 Sstuds Average Low cost Steel panels. sheathing on steel or self -framing Metal panels. sheathing on steel frame Low-cost partitions acoustic tile. VCT, minimal counter and shelving Bare office space !ow -cost paneling asphalt tile Minimum fluorescent lighting and plumbing Few open fixtures. no plumbing Electric wall heaters None 5'8 00 386.54 5 09 3.59 50 9' 35 91 NOTES: For concrete roof cover. add $4.00 per square foot (S41.12 per square meter). For basements see Page 49. For relocatable offices, see Sections 18 or 64. For office -apartments. see Section 12. If ill Sll ILl. 1111 11/UA.G:91 R. 6: yew 11 i0',1! 11.1_,1 .\i111'1. /10017.N. 1.11 -nnl The data included on this per! 7nnes ohculefe alter April 2011. iri/Ii'stinlalnr.cnnr - htrildirr1.: Ca1I reparts anlim' 5/20/19 SECTION l7 PAGE /6 ,liar 2009 CALCULATOR METHOD MATERIAL STORAGE BUILDINGS (391) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT Sq. M. COST Cu. Ft. Sq. Ft. C Very Good Good Average Concrete and siding walls heav• y frame. dome or conical roof Brick or block. heavy rafters. barred windows Block. structural clay tile, light roof structure Asphalt floor. salt storage Sealed walls and heavy slab Unfinished walls. slab or plank floor Good lighting, no plumbing Rigid conduit, spark -proof fixtures, no plumbing Few open fixtures, no plumbing None None None S419 3r 367.38 281.69 53.90 3.41 2.62 538.96 34.13 26 17 D Very good Good Average Siding on heavy posts. arch dome or conical roof Stucco, wood or metal siding on heavy wood studsfixtures, Wood or cheap stucco. wood frame Heavy concrete piers. asphalt floor. salt storage Wainscot. heavy slab or plank floor Unfinished. concrete or plank floor Good lighting, no plumbing Rigid conduit. spark -proof no plumbing Few open fixtures, no plumbing None None None 368.02 305.91 211 40 3.42 2.84 1 96 34.19 28.42 19.64 DPOLE Average Metal panels, sheathing on pole frame Concrete slab some wainscot Few open fixtures. no plumbing None 183 31 1.70 7 03 S Very good Good Average Siding on heavy steel. arch or dome roof Steel panels, sheathing. on heavy steel studs Steel panels sheathing on steel frame Heavy concrete piers. asphalt floor. salt storage Heavy slab. sealed walls Sealed concrete slab. some wainscot Good lighting, no plumbing Rigid conduit.spark-proof fixtures, no plumbing Few open fixtures no plumbing None None None 392.13 326.80 227 23 3.64 3.04 2 11 36.43 30 36 21 11 SLANT WALL Average Steel panels. sheathing on light steel slant frame Sealed concrete slab. some wainscot Few open fixtures, no plumbing None 207.96 1.93 9.32 MATERIAL STORAGE SHEDS (468) C Average Open one side. block, steel or wood truss. average cover Unfinished light concrete or 9 asphalt floor Few lights on front None 5194 40 Si 81 S18 06 Low cost Open front, block, light shed cover Unfinished. asphalt floor None None 148 01 1 38 13 75 Average Open one side, wood or stucco on open wood frame Unfinished. light concrete or 9 asphalt floor Few lights on front None 147 90 1.37 13.74 Low cost Open front, board siding/frame Unfinished asphalt floor None None 103.98 97 9 56 r__ . ... - . UPOLEE ' ..;,. Low cost pole rame Open front. metal on pole frame aspnai: "oc- Unfinished. asphalt floor None None 31 91 76 7 61 S Average Open one side. good metal on steel frame Unfinished, light concrete or asphalt floor Few lights on front None 49.51 1 39 3 89 Low cost Open front, steel frame/siding Unfinished, asphalt floor None None 107.53 1.00 9.99 SSLANT Average Open one side. good metal on steel slant frame Unfinished. light concrete or asphalt floor Few lights on front None 139.07 129 2 92 WALL Low cost Open front, steel frame/siding Unfinished, asphalt floor None None 99 35 92 9 23 NOTE: For open sheds. use total length of walled sides as the perimeter in the Floor Area/Perimeter table. BULK OIL STORAGE (556) D Average Heavy wood frame. roof, stucco or wood siding, plywood skirting Unfinished, concrete or plank dock- height floor Rigid conduit spark -proof fixtures, no plumbing None 32.94,40 52.74 S27.35 DPOLE Average Metal siding on poles. sheathing. metal skirting Unfinished. concrete or plank dock- height floor Rigid conduit spark -proof fixtures, no plumbing None 270.82 2 52 25.16 S Average Steel frame, siding and sheathing. steel skirting Unfinished. concrete or plank dock- height floor Rigid conduit, spark -proof fixtures, no plumbing None 306 02 2 84 28 43 NOTE: Loading platforms cost $14.55 to $16.00 per square foot (S156.62 to $171.90 per square meter): add $320 for steps. Large loading docks. see Section 14, loading racks. Section 64. l/ 12S7 / 11.1. 1 '.1 /.1.. 177O:1, Ain I JCL 'nusr 1112.1/L 11 L d .`,-II /1.1'7/O1(X71, 1 LC mn/ uL , , r n.,n. Iti rrvhn t ,,, ri The data included on this p , • nun's a/aso/ete after .April 2l/11. 6 s nvftestinrutor.cnnr - building cost reperte online 5/2009 CALCULATOR METHOD SECTION /7 P.1GE 23 Ma 2009 GREENHOUSE SHADE SHELTERS (519) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT Sq. M. COST Cu. Ft. Sq. Ft. Dshade Average Light wood posts and girders, netting cover No Some gravel No electrical. hose bibs only None $21.96 5 .20 $2.04 Low cost walls. wood posts and cable, flat shade netting roof Dirt floor Hose bibs only None 16.15 15 1.50 Sshade Average Light pipe columns and girders. netting cover No Some gravel No electrical, hose bibs only None 25.62 .24 2.38 Low cost walls. steel pipe and cable. flat shade netting roof Dirt floor Hose bibs only None 19.16 .18 1.78 LATH SHADE HOUSES (518) D Average Wood skeleton frame. spaced wood lath Gravelsome concrete walks Equipment outlets and hose bibs None $47.79 $ 44 $4 44 S Average Metal skeleton frame. spaced aluminum lath Gravel. some concrete walks Equipment outlets and hose bibs None 87.83 82 8.16 GREENHOUSE REFINEMENTS Humidifiers. each $ 375 00 — $1,875.00 Traveling boom sprayer, per linear foot of rail $40.00 — $85.00 Exhaust fan cooling assembly, per unit 660.00 — 1.770 00 Roof shade curtains, per square foot of cover, manual (auto.. add 100%) .65 — .80 Water -drip humidity pad assembly, per square foot of pad 12.00— 19.00 Hinged vents, manual, per linear foot (automatic, add 20%) 27.30 — 32.50 Automatic vent and/or environmental controls. per unit 660.00— 1,690.00 Automatic sidewall curtain assembly. per linear foot 11.25 — 14.75 Automatic chemical injectors (excluding tanks), per unit .... .... . 2.2.00.00 — 3,900.00 Concrete curb. per linear foot 2.46 — 5.37 Automatic water controls. per unit 250.00— 625.00 Stem, knee walls, per linear foot 10 50 - 13.05 Planting benches, per square foot of bench: Plastic grid. $3.18 - $5.05, Wood slat. $4.98 - $5.71; Steel mesh, $5.05 — $8.59; Solid propagating, $5.38 - $9.67 Water system, per square foot of floor area, plastic: Spray. S 16 - $ .28: Mist. $ 24 - S .42; Drip tube. $ 30 — $ 49: Hose bibs, $ .20 — Capillary matting. per square foot of covered area, $ 56 — $ .75 STORY HEIGHT MULTIPLIERS Multiply greenhouse base costs by the following :!fens SO4 any varat on " ave. ,iC,. s,D. "ec' Average Square Foot Cubic Wall Height M. Ft. 2 13 7 2.44 2.74 3.05 3.35 3.66 3.96 427 4.88 5.49 6.10 8 9 10 11 12 13 14 16 18 20 Square Meter Multiplier 973 983 991 1 000 (base) 1.009 1.018 1.027 1.036 1.055 1.074 1.090 Foot Multiplier 1.390 1.229 1.101 1.000 917 848 790 740 659 .597 545 $ 34 GREENHOUSE FLOOR AREA/PERIMETER MULTIPLIERS (Do not use for open shade houses or shelters without walls ) Average Floor Area Sq. M. Sq. Ft. 46 93 186 372 465 557 743 929 1,858 2,323 4,645 9,290 18.580 500 1,000 2,000 4,000 5,000 6,000 8,000 10,000 20,000 25,000 50,000 100,000 200,000 M. Ft 27 37 90 120 1 71 1.75 1 65 1.67 1.36 1.37 1.17 61 200 84 72 41 20 15 AVERAGE PERIMETER Average 91 152 183 244 305 366 427 488 549 610 M. Floor Area 300 500 600 800 1000 1200 1400 1600 1800 2000 Ft. Sq. Ft. Sq.M. 500 46 1.78 1,000 93 1.45 2,000 186 124 132 4,000 372 1.16 1 18 119 5,000 465 1.11 1.13 1.14 ---- 6,000 557 1.04 1.06 1.07 1.08 ---- 8,000 743 95 99 100 1.02 104 10,000 929 83 .84 86 .88 20,000 1,858 80 82 84 86 25,000 2,323 .68 70 72 74 50,000 4,645 58 59 .60 .61 100,000 9,290 55 56 57 58 59 200,000 18,580 11111,5/I. II,!. 111.1. I/u/.v sl.1O7(7.:. 2009 111 011 Il.I ,F RR f/ I'IIOF(.hll 1.1.(' ,u,d,r, la,.'o,,,r, III srviftestimutor.con, - building cost reports online The data included on fin' •�se becomes obsolete after April 2011. 5/2009 SECTION 17 PAGE 26 dIur 20O CALCULATOR METHOD FARM UTILITY BUILDINGS (477) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT Sq. M. COST Cu. Ft. Sq. Ft. CGood Average Brick, concrete block, clay tile. wood rafters windows Block. cheap brick, light roof Unfinished walls, slab or plank floor Cheap slab or asphalt Adequate wiring and outlets water service Minimum electric service None None 5261.89 188.69 S2 43 1 75 $24.33 17.53 Dwindows Average Low cost Wood frame. siding or stucco. Wood frame. board siding on exposed studs. sliding door Unfinished walls. cheap asphalt or slab floor Unfinished. dirt floor Adequate wiring and outlets.None water service Minimum electric service None 126.26 81 05 1.17 .75 11.73 7.53 DPOLE Average Low cost Pole frame. metal siding. windows. walkdoor Light pole frame. metal siding. sliding door entry only Unfinished walls. cheap asphalt or slab floor Unfinished. dirt floor Adequate wiring and outlets. water service Minimum electric service None None 99.35 58-_? 3 92 54 9.23 5.41 Ssiding. Average Low cost Steel frame and truss metal windows. walkdoor Light steel frame. metal siding. sliding door entry only Unfinished walls. cheap asphalt or slab floor Unfinished, dirt floor Adequate wiring and outlets. water service Minimum electric service None None 130.35 81 48 1.21 76 12 11 7.57 SSLANT WALL Average Low cost Light steel slant frame and metal siding, windows. walk door Light steel slant frame and siding. sliding door entry only Unfinished walls cheap asphalt or slab floor Unfinished dirt floor Adequate wiring and outlets, water service Minimum electric service None None 120 66 74.81 1 12 70 11.21 6.95 NOTE: For good -quality grain or feed storage utility buildings. see Page 27. For iarge commercial flathouse storage. see Page 24. ARCH -RIB (QUONSET) FARM UTILITY BUILDINGS (557) D Good Average Good laminated arch. siding. shingles pedestrian and overhead doors Arched frame. shingles and siding. end wall sliding door entry ngcs ape .r. c Unfinished. good concrete slab Unfinished, cheap asphalt or slab floor Adequate wiring. lighting and water service Adequate wiring and outlets. water service • None None $236 81 139.07 $22.00 12.92 DPOLE Good Average Low cost Good laminated arch, metal siding. pedestrian and overhead doors Pre-engineered arched frame. metal siding, end -wall sliding door entry Light arch -rib frame. metal siding. open ends Unfinished. good concrete slab Unfinished. cheap asphalt or slab floor Unfinished. dirt floor Adequate wiring, lighting and water service Adequate wiring and outlets. water service Minimum electric service None None None 218 94 127.02_ 73.84 20 34 11.80 6.86 DROOP ARCH Average Low cost Wood post. knee wall, pipe hoop frame, fabric cover, end curtain Wood, pipe hoop. fabric cover Unfinished. cheap asphalt or slab floor Unfinished. dirt floor Adequate wiring and outlets. water service Minimum electric service None None 91.71 57 37 8 52 5.33 S Good Average Low cost Good self -framing quonset panels pedestrian and overhead doors Pre-engineered quonset, metal siding, end -wall sliding door entry Light self -framing quonset panels. open ends Unfinished. good concrete slab Unfinished, cheap asphalt or slab floor Unfinished, dirt floor Adequate wiring, Ilghtind and water service Adequate wiring and outlets. water service Minimum electric service None None None 242.51 41.65 82.88 22 53 13.16 7.70 NOTE: For wall height adjustments. use the center arch height in entering the multiplier table for quonset shaped buildings. -t/,I161/.11]. I'11,1"i/lOS SERVICE 2(5w ifi/Sl/ ILL ,t Sit /I7 R(7E)A.I I. /.LCu,nl Ir. 6,,,..,,,, Ill rfoln, ,, .,,,,,1 The data included on this/7 lanes obsolete after April 21///. sri/rectimator.coru - building cost reports online 5/20119 CALCULATOR METHOD SECTION 17 PAGE 27 ,Mlar' 2009 FARM UTILITY/GRAIN STORAGE (GRANARY) BUILDINGS (421) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT Sq. M. COST Cu. Ft. Sq. Ft. Dsliding Very good Dropsiding on wood frame. doors, asphalt shingles Good slab. interior wood cribbing. good granary Adequate wiring and lighting None $213,45 $1.98 $19.83 Good Heavy wood frame. siding or stucco, bulkheads Finished walls, good slab, grain or feed storage Adequate wiring and lighting None 197.73 1.84 18.37 Very good Pole frame, metal siding Good slab, interior wood cribbing Adequate wiring and lighting None 185.57 1.72 17.24 DPOLE Good Pole frame and truss metal siding, sheathing and bulkheads Lined walls. good slab. grain storage Adequate wiring and lighting None 170.93 1.59 15.88 DHOOP ARCH Good Wood post. bulkhead, pipe hoop, fabric cover, end walls, curtain doors Good concrete slab. grain storage Adequate wiring and lighting None 147.36 13.69 S Good Steel frame and truss, heavy steel panels. bulkheads Good concrete slab grain storage Adequate wiring and lighting None 210 54 1.9E 19 56 SSLANT WALL Good Light steel slant frame. heavy steel panels Good concrete slab, grain storage Adequate wiring and lighting None 196 23 1.82 18.23 FARM UTILITY STORAGE SHEDS (479) C Low cost Open one side. cheap block. shed root Unfinished. no doors. dirt floor None None $114.64 S1.07 S10.65 Good Open one side, boards hvy. timber Unfinished. no doors. dirt floor None None 77.82 72 7.2.3 DAverage Open one side, plywood/box frame Unfinished. no doors. dirt floor None None 69.75 .65 6.48 Low cost Open one side. plywood/post frame Unfinished, no doors. dirt floor None None 62.54 .58 5 81 DPOLE Low cost Open one side. metal on pole frame Unfinished. no doors, dirt floor None None 50.81 .47 4.72 SLow cost Open one side, steel frame/siding Unfinished, no doors, dirt floor None None 72.76 68 6.76 SSLANT ow cost Open front metal on light slantdirt ,,,,-, , f Unfinished no doors, loor None None 66 74 62 6 20 WALL FARM UTILITY LEAN-TOS (124) DAverage Good Low cost Side extension, wood frame. siding or stucco. windows. walkdoor Side extension, board siding on exposed studs, sliding door Side extension, plywood/box frame Unfinished, good concrete slab Unfinished. cheap asphalt or slab floor Unfinished. no doors, dirt floor Adequate wiring and outlets, water service Minimum electric service None None None None $114.21 80.30 56 51 $1.06 75 53 $10.61 7 46 5.25 DPOLE Good Average Low cost Side extension pole frame. metal siding. windows. walkdoor Side extension, light frame and metal siding, sliding door entry only Side extension, metal on pole frame Unfinished, good concrete slab Unfinished. cheap asphalt or stab floor Unfinished, no doors, dirt floor Adequate wiring and outlets. water service Minimum electric service None None None None 97 74 68 89 48 76 91 64 45 9 08 6 40 4.53 SAverage Good Low cost Side extension, steel frame. metal siding, windows, walkdoor Side extension, light frame and metal siding, sliding door entry only Side extension, steel frame/siding Unfinished. good concrete slab Unfinished. cheap asphalt or slab floor Unfinished. no doors, dirt floor Adequate wiring and outlets. water service Minimum electric service None None None None 118.30 66.65 63.72 1.10 .81 .59 10.99 8.05 5.92 NOTE: Use total length of walled sides as the perimeter in the Floor Area/Perimeter table. .1.10.S'1/,ILL I'.1L1-I%/O'V.7i/tl'/1 Y: 21109 11 IRS//,I1,1. A .SIt71,74iO/ ('k/I If,and(' a., G„ „,o,, -lit r'It,,,, ,,1 The data included 7I ' pale becomes obsolete after April 2011. .vni testiurator.com - building cost reports online 5/2009 SECTION I7 PAGE 28 ;t/cni 2009 CALCULATOR METHOD FARM COMMODITY STORAGE SHEDS (562) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT Sq. M. COST Cu. Ft. Sq. Ft. C Average Open one side. cheap block. shed roof Unfinished, no doors, slab floor, masonry bay separation walls None None $165.12 $1 53 $15.34 D Average Open one side, plywood or siding on post frame Unfinished, no doors. slab floor, concrete and upper frame bay walls None None 113.34 1 05 16.53 DPOLE Average Open one side, metal on pole frame Unfinished, no doors, slab floor, concrete and upper frame bay walls None None 101.94 .95 9.47 S Average Open one side. steel frame and siding Unfinished, no doors. slab floor. concrete and upper frame bay walls None None 128.20 1.19 11.91 NOTES: Silage concrete slabs cost $2.10 to $2.50 per square foot ($22.39 to $27.04 per square meter). For bunker or trench silos. see Page 56: hay sheds without walls. see Page 33. Use total length of walled sides as the perimeter in the Floor Area/Perimeter table. CORN CRIB BUILDINGS - SPACED BOARDS (107) D Good Wood skeleton frame, spaced boards, gable roof Average Wood skeleton, spaced boards Loft Not included Concrete slab or wood plank. drive -through alley Concrete slab or wood plank Plank storage bin. adequate support Minimum lighting None Not included None None None 5167.27 51.55 S15.54 15694 54.90 1.46 1458 5 10 NOTE: Do not use story height or area/perimeter multipliers with loft costs. CORN CRIB BUILDINGS - WIRE MESH (108) D Good Wood skeleton frame. wire mesh. gable roof Average Wood skeleton frame, wire mesh Loft Not included Concrete slab or wood plank, drive -through alley Concrete slab or wood plank Wire storage bin, adequate support Minimum lighting None Not included None None None $153.71 S1 43 $14.28 143 38 1 33 44 89 1332 4.17 FARM IMPLEMENT (EQUIPMENT SHOP) BUILDINGS (476) C Good Average Reinforced block, steel or wood truss, good roof cover Block, steel or wood roof ,..rncfurc 00CC C1_SVCt o - Unfinished, concrete floor, tool cabinets, shop area Unfinished. concrete or asphalt floor. SCr"C cabinets Good lighting and outlets. water service Adequate water. electrical None None. $271 79 S2.53 $25 25 212 54 '98 19 75 Dsiding Good Average Wood frame anc truss, wood or stucco Open wood frame. exposed board siding, shingles, windows Unfinished concrete door fool cabinets, shop area Unfinished, concrete or asphalt floor, some cabinets Good i;g/0ng and ou',.ets. water service Adequate water, electrical service and outlets None None 209.7.5 147.90 L9•: 1 37 19.44 13 74 DPOLE Good Average Low cost Pole frame. best metal siding, sheathing Pole frame, metal siding, good doors, windows Pole frame, metal siding Unfinished. concrete floor, tool cabinets, shop area Unfinished, concrete or asphalt floor. some cabinets Unfinished, light floor. few extras Good lighting and outlets. water service Adequate water. electrical service and outlets Minimum services None None None 183.20 126.37 87.40 1 70 1.17 .81 17.02 11 74 8.12 SAverage Good Low cost Steel frame and truss, steel or aluminum siding Steel frame and siding, good fenestration Light steel frame, siding Unfinished. concrete floor, tool cabinets, shop area Unfinished, concrete or asphalt floor. some cabinets Unfinished, light floor. few extras Good lighting and outlets, water service Adequate water. electrical service and outlets Minimum services None None None 221.09 157.37 112.38 2.05 1.46 1.04 20.54 14.62 10.44 SSLANT WALL Good Average Low cost Steel slant frame and truss, pedestrian and overhead doors Light steel slant frame and siding, good doors, light panels Light steel slant frame and siding Unfinished, concrete floor, tool cabinets, shop area Unfinished, concrete or asphalt floor. some cabinets Unfinished, light floor, few extras Good lighting and outlets. water service Adequate water, electrical service and outlets Minimum services None None None 207.75 147.25 104.73 1.93 1.37 97 19.30 13.68 9.73 Ai/IRS/11H, CILCLI71C7N Slut/C1,, • 009 A/IR,V1: I1.1 d'' .Slfll T./JOEC'lat. I.LC and u, Iv I y,,,,, .Ill 'Om ,r,,n, d The data included on this p7 Imes obsolete after 1pril 2/111. swiJtestinuuor.coar - building cost reports online ?/20119 CALCULATOR METHOD SECTION 17 I'.IGIi 29 1.1ov 2009 ARCH -RIB (QUONSET) FARM IMPLEMENT BUILDINGS (558) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT COST Sq- M. Cu. Ft. Sq. Ft. D Good Average Low cost Good laminated arch. siding, shingles. pedestrian and overhead doors Arched frame. shingles and siding, windows. overhead door Light arch -rib. frame, comp. shingles. end -wall sliding -door entry Unfinished, concrete floor. tool cabinets, shop area Unfinished. concrete or asphalt floor, some cabinets Unfinished. light floor. few extras Good lighting and outlets. water service Adequate water, electrical service and outlets Minimum services None None None $245 42 186.22 141.76 $22 80 17 30 13 17 DPOLE Good Average Low cost Good laminated arch. metal siding, pedestrian and overhead doors Pre-engineered arched frame. metal siding. windows. overhead door Light arch -rib frame. metal siding end -wall sliding -door entry Unfinished, concrete floor. tool cabinets. shop area Unfinished. concrete or asphalt floor, some cabinets Unfinished. light floor. few extras Good lighting and outlets. water service Adequate water, electrical service and outlets Minimum services None None None 228.09 171.04 128.63 21.19 15.89 11 95 DHOOP ARCH Average Low cost Wood post, knee wall. pipe hoop frame. fabric cover. end curtains Wood post, pipe hoop, fabric cover Unfinished. concrete or asphalt floor. some cabinets Unfinished. light floor. few extras Adequate water. electrical service and outlets Minimum services None None 115.82 ----- 88.05 10.76 8 18 Ssiding, Good Average Low cost Cheap Good self -framing quonset panels. pedestrian and overhead doors Pre-engineered quonset. metal windows. overhead door Light self -framing quonset panels. end -wall sliding -door entry Light self -framing quonset panels, open ends Unfinished, concrete floor, tool cabinets. shop area Unfinished. concrete or asphalt floor. some cabinets Unfinished. light floor. few extras Unfinished. light floor Good lighting and outlets. water service Adequate water, electrical service and outlets Minimum services Minimum services None None None None 252 31 190.52 144.24 117 22 23 44 17 70 13 40 10 89 NOTE: For wall height adjustments for quonset shaped buildings use the center arch height in entering the multiplier table. FARM IMPLEMENT - EQUIPMENT SHEDS (478) Low cost Open front. cheap block, shed roof Unfinished. gravel floor, few extras Minimum services None 125.83 1 17 11.69 Dsome Average Low cost Open one side, wood frame siding, end -wall fenestration Open front. box frame. siding Unfinished. light concrete or asphalt floor, some cabinets Unfinished. gravel floor. few extras Adequate water, electrical service and outlets Minimum services None None 127.45 73 30 1.18 68 11 84 6 81 DPOLE Average Low cost Open one side. metal on pole frame some end -wall windows Open front, metal on pole frame Unfinished. light concrete or asphalt floor. some cabinets Unfinished. gravel floor few extras Adequate water, electrical service and outlets Minimum services None None 105.70 60 60 .98 .56 9 82 5 63 S Average Low cost Open one side. metal on steel frame, some end -wall windows Open front, metal on steel frame Unfinished, light concrete or asphalt floor. some cabinets Unfinished. gravel floor, few extras Adequate water, electrical service and outlets Minimum services None None 135.84 83.64 26 .78 7. 67_ 7 77 SSLANT WALL Average Low cost Open one side. metal on steel slant frame, some light panels Open front, metal on light slant frame Unfinished. light concrete or asphalt floor, some cabinets Unfinished. gravel floor, few extras Adequate water. electrical service and outlets Minimum services None None 126 15 76.75 1.17 71 11.72 7.13 NOTE: Use total length of walled sides as the perimeter in the Floor Area/Perimeter table. ifIIfSII. ILL I:I/.i..I7/O5 SE/2I ICE 2iiri 4/ I/S71. ILL 6 .SII1V7 '1/01('511 1. l.( ,"v /'n h<, n.,,,, If/ ,,•_tun',., n, / The data included7t .. page becomes obsolete after 1pri! 21111. srr•ifri'stimamr.coor - building cost reports online 5/2009 SECTION .17 PAGE 8 .10,e 2009 SEGREGATED COST METHOD SHEDS AND FARM BUILDINGS BASEMENT WALL - Apply to basement wall area. 1 2 3 4 Concrete block, reinforced, 6" S 7.90 S 9.00 $10.30 S11.75 8" 8.90 10.15 11.60 13.25 12" 10.90 12.45 14.15 16.15 for each additional 4" of block, add 2.05 2.35 2.65 3.00 deduct for plain, unreinforced walls .39 53 .73 1.00 Concrete, reinforced, 6" 9.45 10.80 12.35 14.10 8" 10.70 12.20 13.95 15.95 12" 13.25 15.00 16.95 19.15 16" 15.80 17.75 19.95 22.45 for each additional 4" of concrete, add 2.60 2.80 3.05 3.30 deduct for plain, unreinforced walls .61 .83 1.12 1.51 Masonry, brick. 8" 13.40 15.20 17.30 19.65 stone, 12" 18.2.5 21.40 25.15 29.50 for each 4" variation in thickness 4.80 5.35 5.95 6.60 Wood, treated 7.00 9 00 11.55 14.80 Add for stay -in -place forming .47 .73 1.12 1.70 Add for waterproofing .78 .99 1.26 1.61 earth -sheltered structures 1.07 1.56 2.27 3.30 Add for insulation .61 85 1.19 1.67 earth -sheltered structures .99 1.46 2.14 3.15 For specific earth -sheltered waterproofing, see Section 51. EXTERIOR AND BASEMENT STAIRS — Per riser. For fire escapes, see Section 55. Concrete S152.00 $204.00 $273.75 $367.50 Steel pans or prefab. concrete on steel 169.00 222.75 293.75 387.50 Steel or aluminum grating 197.50 254.50 327.75 422.25 Wood 56.25 83.25 123.50 183.00 ROOF STRUCTURE - Apply to roof area. Concrete joists. slab $ 9.07 $10.35 $11.80 S13.46 lift slab 8.26 9.34 10.57 11.95 pan or waffle slab and joists 8.40 9.53 10.80 12.25 precast joists and deck 7.97 9.05 10.27 11.65 precast joists. wood deck 5 36 7 18 8.11 9.16 .:_:CF3C prank or. boar r,, :.;2 0.27 thin shell 12.80 15.40 18.60 22.40 Concrete dome, cast -in -place 31.75 34.75 38.00 41.50 thin shell 21.00 23.50 26.00 29.00 Steel joists, concrete slab 10.15 11.77 13.64 15.82 gypsum on formboard 4.44 5.82 7.64 10.02 precast deck 8.89 10.20 11.69 13.41 steel deck 4.67 6.22 8.30 11.06 light -gauge truss joists 3.75 5.08 6.88 9.32 steel deck, gypsum or concrete 6.29 8.12 10.48 13.53 wood or composition deck 3.72 5.01 6.75 9.10 light -gauge truss joists 3.08 4.22 5.79 7.94 Open steel system for corrugated metal 2.18 3.17 4.60 6.68 light purlin supports only for metal or fiberglass 1.07 1.37 1.76 2.26 Steel space frame and sheathing 16.50 21.50 28.00 36.50 Metal dome and cover 23.75 27.75 32.25 37.75 Wood joists, wood or composition deck 2.71 3.81 5.35 7.51 exposed rafters, 2" T&G sheathing 4.44 5.85 7.72 10.18 prefab. panels (exclusive of girders) 1.43 1.79 2.23 2.79 stresskin sandwich panel (exclusive of purlins) 5.10 6.60 8.55 11.05 add for snow roof, furred sheathing layer 1.63 1.81 2.00 2.22 ROOF STRUCTURE (Continued) 1 2 3 4 Open wood system for corrugated metal $ 1.49 S 2.33 S 3.60 S 5.48 light purlin supports only for metal, wood or fiberglass .50 .71 1.02 1.45 Wood dome and deck 15.75 19.25 23.75 29.00 Add for seismic/hurricane truss ties .29 .35 .42 .51 Add for complex roof, turrets. ornate trim 70% 55% 45% 35% For treated wood, increase costs by 10% to 20%. ROOF COVER — Apply to roof area. See Page 9 for roof slope modifiers. Aluminum or steel, corr., crimped or tile panels, preformed light, to 26 gauge $ 1.44 ' $ 1.92 $ 2.55 $ 3.39 heavy, under 26 gauge 3.15 3.75 4.45 5.30 formed seam, flat or standing 3.55 4.65 6.15 8.05 batten seam 4.30 5.55 7.10 9,15 sandwich panels. pre-engineered 5.55 7.40 9.90 13.20 cold storage 14.75 17.15 19.90 23.10 shingles 2.90 3.65 4.60 5.75 aggregate finish 3.75 4.75 6.00 7.55 thatch 14.00 15.80 17.80 20.05 add for interior liner, metal 1.45 1.70 1.95 2.30 plastic 1.30 1.55 1.85 2.20 add for porcelain enamel finish 2.30 2.75 3.35 4.00 add for stainless steel or textured (Galbestos) 2.70 3.20 3.85 4.60 Asphalt, corrugated 1.20 1.45 1.70 2.05 Atrium skylight, frame and glazing 20.00 28.75 41.25 59.00 Built-up composition 1.30 1.72 2.27 3.00 Cement fiber shingles 2.90 3.75 4.80 6.20 corrugated or sheet (Transite) 2.55 3.30 4.30 5.60 Composition roll. mineral surface .75 93 1.15 1.42 Composition shingles, to 2354 1.32 1.55 1.81 2.12 over 235# or laminated 1.65 2.15 2.81 3.66 Copper, flat or standing seam 9.10 10.75 12.70 15.00 batten seam 9.85 11.60 13.65 16.10 shingles 9.40 10.15 10.90 11.75 Elastemeric or modified to"len a cle-p!v_ 2.25 3.05 420 5 77 'car o Sn.,c.c - Fiberglass, corrugated or sheet, light 1.45 1.75 2.15 2.60 sandwich panels. 2.75 3.10 3.55 4.00 heavy, FRP, over 8 oz. 2.90 3.75 4.80 6.15 Shade cover. light plastic netting .23 .29 .35 .44 heavy fabric or canvas .67 .79 .94 1.11 Slate 5.60 7.00 8.70 10.85 red 10.90 13.55 16.80 20.85 composite reinforced fiber 4.00 5.00 6.20 7.75 Terne, flat or standing seam 8 30 9.95 11.95 14.30 batten seam 9.00 10.75 12.90 15.40 Tile, clay 4.65 6.40 8.75 12.05 concrete 3.80 4.60 5.50 6.65 plastic or rubber 3.35 4.00 4.80 5.75 add for custom coloring or glazing 1.00 1.25 1.60 2.05 Wood, boards or siding 1.60 2.00 2.45 3.05 plywood sheets 1.05 1.20 1.40 1.65 shakes 2.80 3.35 4.00 4.75 shingle 2.55 3.05 3.65 4.40 fiber shingles 1.65 2.05 2.55 3.15 add for fire-resistant finish .44 .54 .66 .80 i7ARS/f iL L V IL(J:177ON SERVICE .21!19 i1,1 R,S11: il,/. & SII71./"/SOECK//. 1.1.(' and it, lh rn, ,,, All ri:'l,i rccrrvd The data included on this pure be(;tnnes obsolete after !tJgr 2111. 6/2009 swiftestinrator.cam - building cost reports online DEPRECIATION SECTION 97 PAGE 1 March 2009 DEFINITIONS Depreciation is loss in value due to any cause. It is the difference between the market value of a structural improvement or piece of equipment and its reproduction or replacement cost as of the date of valuation. Depreciation is divided into three general categories. as discussed below. 1. Physical depreciation is loss in value due to physical deterioration. 2. Functional or technical obsolescence is loss in value due to lack of utility or desirability of part or all of the property, inherent to the improvement or equipment. Thus a new structure or piece of equipment may suffer obsolescence when built. 3. External, locational or economic obsolescence is loss in value due to causes outside the property and independent of it, and is not directly included in the tables. Effective age of a property is its age as compared with other properties performing like functions. It is the actual age less the age which has been taken off by face-lifting, structural reconstruction. removal of functional inadequacies, modernization of equipment. etc. It is an age which reflects a true remaining life for the property. taking into account the typical life expectancy of buildings or equipment of its class and its usage. It is a matter of judgment. taking all factors, current and those anticipated in the immediate future, into consideration. Effective age on older structures may best be calculated by establishing a remaining life which, subtracted from a typical life expectancy. will result in an appropriate effective age with which to work. Effective age can fluctuate year by year or remain somewhat stable in the absence of any major renewals or excessive deterioration. Extended life expectancy is the increased life expectancy due to seasoning and proven ability to exist. Just as a person will have a total normal life expectancy at birth which increases as he grows older, so it is with structures and equipment. Remaining life is the normal remaining life expectation. It is the length of time the structure may be expected to continue to perform its function economically at the date of the appraisal. This does not imply a straight-line expiration, particularly for mortgage purposes, since normal recurring maintenance and renewal of replaceable items will continue to contribute toward an extended life expectancy This extended life process is accomplished by use of effective age as the sliding scale and not by continually lengthening the typical life expectancy as the structure ages chronologically. Percent good equals 100% less the percentage of cost represented by depreciation. It is the present value of the structure or equipment at the time of appraisal. divided by its replacement cost APPROACHES TO DEPRECIATION The simplest and, in past years, a widely used accounting -type concept of depreciation, particularly with individual short-lived components, is the straight-line (age/life) approach. A life expectancy is estimated and a constant annual percentage (equal wear or serviceability each year) is taken for depreciation so that at the end of that life the depreciation equals 100% of the initial cost. This linear approach is simple and easy to use but does not represent reality in most ;ascs s3nc,o, T.e s nr.n the !actor cc r o ve.L._ in use The passage of time may not in itself create additional depreciation if the property or component is well maintained and functionally sound. While age is a critical factor, the best approach to the physical depreciation estimate is a combination of age and condition. The observed condition of each component subject to wear is estimated relative to new condition. A major replaceable component, such as a HVAC system under heavy loading in a hot, humid climate, can wear out quite rapidly. shortening the life expectancy before replacement. while many other portions of a structure, such as excavations, foundations, and concrete exterior walls, wear out slowly if at all. Such long-lived portions often represent a major portion of the total reproduction cost and if still functional will contribute toward an extended life expectancy. Physical depreciation cannot be considered a straight-line deduction from reproduction cost, since necessary and normal maintenance can offset, retard and, in some cases. even eliminate deterioration. Another approach to depreciation was called the mid-life theory. This takes into account that most buildings depreciate little during the first few years. When it becomes evident that the buildings are no longer new, even though they are adequately maintained, the maintenance expenses rise. rentals tend to decrease and the building depreciates faster. After a number of years, they reach the period called mid-life, at which time. if the buildings are structurally sound and properly maintained, the depreciation remains constant. The mid-life theory suffers from the fact that maintenance expenses on the average building continue to go up in order to maintain the same appearance and utility, and at any age, certain building features may suffer from obsolescence. These concepts lead to a third theory, the extended life concept, which starts with the hypothesis that buildings age in much the same manner as people and that the older they get, the greater is their total life expectancy. This concept recognizes that a building is in the prime of life before mid-life and that the road is downhill after that, but that correction of deficiencies may lower the effective age and lengthen the remaining life. This recurring revitalization process periodically reverses a continuous progression down the effective age scale, reducing the indicated depreciation percentage as components are renewed throughout the life -span of the building. This nonlinear approach accounts for a greater present value or slower depreciation rate in the early years as compared to the later years when diminishing serviceability and higher maintenance can accelerate depreciation. EXPLANATION OF DEPRECIATION TABLES The general depreciation tables in this section were developed from actual case studies of sales and market value appraisals and formed the basis of the extended life theory which encompasses a remaining life and effective age approach. From confirmed sales prices the land value was deducted to obtain a building residual, and the replacement cost of the building was computed. The difference between the replacement cost new of the building and the residual sales price of the building was divided by the replacement cost new, to give the market depreciation in percentage. A similar procedure was followed with the market value appraisals. always excluding those observed cases having excessive obsolescence. The data was then collated by type of construction and usage, plotted with similar typical total life expectancies, with curves computed for the groupings, for which sufficient data was available, for statistical reliability. From these curves, a matching family of empirical mathematical curves was found, from which the depreciation for any initial (when new) life expectancy could be computed under normal market conditions. A check of equipment depreciation by similar procedures showed that portions of the family of curves. which was used for nonresidential properties, were suitable as an indicator of that depreciation. Churches were found to fit in the depreciation category of residential structures, and those tables should therefore be used Motels, hotels and larger apartments are included in the nonresidential tables, while small apartments or multiples are residential in nature. The division between residential and nonresidential depreciation appears to lie in the usage. whether operated solely for income or for amenities. Thus, a hotel operated commercially would be expected to fit into the commercial family of curves, but if the same building were operated as a private club, its normal depreciation would be expected to follow the residential curve. The proper curve to use is therefore a matter of judgment on the part of the appraiser, considering the usage and the type of return normally expected, whether cash, equity or intangible amenities. USE OF THE DEPRECIATION TABLES 1. Note from your inspection the overall and/or individual condition, seventy of use, utility and remaining life of all building or equipment components. 2 Determine the true age of the structure or equipment :.ompare with iKe properties and stucy the effect at. or toe ',acv o: nee° o' t, r.ca ' ai,tcent3 or any modernisation or major repair to determine the effective age. 4. Check the tables and discussion on Pages 5 through 15 for the recommended initial typical (normal) useful life of the occupancy, component or piece of equipment and for any further modification before establishing an appropriate life. 5 Check the properties listed in each depreciation table to see which to use. (Page 16. Non- residential; Page 17, Residential; Page 18, Fixtures and Equipment.) 6. Enter the proper table choosing a typical life expectancy and effective age and read off the normal depreciation, or use the remaining life expectancy as an aid as described below. 7. Note any excessive obsolescence that may require special consideration separate from the normal depreciation developed from the tables. (Review Pages 2 and 3.) REMAINING LIFE TABLES The remaining life tables are based on mortality tables derived from studies of building and equipment, discarding all cases of mortality due to excessive obsolescence. Their primary mission is to provide an easy way for the appraiser to determine the normal remaining life expectancy of buildings for use in the capitalization process, using the effective age and the typical life expectancy. Many times, the remaining life expectancy of a building or piece of equipment can be established more readily than the effective age. The Remaining Life Table on the right side of each depreciation page may then be entered with the remaining life in the proper typical life column and the effective age read off at the left, or the appraiser may move straight across to the left side of the page and read the depreciation directly. tri/2511:11.1, I'll.Li 177UNSERI 7('li .'009'i/ IR.Sll.11.1. a .SIt lhT-80ECR.11 LL(',,, I its h„C,r.,,,r, 1'1 '0,111d 75 .v n'ifiestimator. corn - building cosi reporrc online 3/2009 SECTION 97 PAGE 2 March ?0(09 DEPRECIATION OVERVIEW Depreciation is an opinion of a structure's loss in value in relation to its cost -new estimate. If you properly consider all the pertinent factors, you should be able to reliably estimate depreciation. The overall depreciation tables in this section consider the progression of normal deterioration and obsolescence based on age and condition for the class and usage of the improvement. Any abnormal or excessive functional and any or all external obsolescence are considered separately. and are not included directly in the tables. Physical deterioration is the wearing out of the improvement through the combination of wear and tear of use, the effects of the aging process and physical decay. action of the elements. structural defects, etc. It is typically divided into two types, curable and incurable, which may be individually estimated by the component breakdown method using some type of age/life approach. Damage caused by accidents, vandalism. etc.. may be further categorized as deferred maintenance, generally requiring immediate attention, whether curable or incurable. and treated separately based on the items' cost to repair. Curable physical deterioration is generally associated with individual short-lived items such as paint, floor and roof covers. hot-water heaters, etc , requiring periodic replacement or renewal, or modification continuously over the normal life span of the improvement. Incurable physical deterioration is generally associated with the residual group of long-lived items such as floor and roof structures, mechanical supply systems and foundations Such basic structural items are not normally replaced in a typical maintenance program and are usually incurable except through major reconstruction. The distinction here is whether or not such corrections would be justified, economically and/or practically, in view of the cost, time and value gain involved. Exceptions might be historical or landmark buildings or a component that threatens the structural integrity of the structure itself In estimating the loss of value attributable to physical deterioration, you are attempting to set up the cost of restoring the building to new condition. A new improvement. suitable for its site. requires little study to establish a reasonable estimate of accrued depreciation. However. after weathering for a few years, a structure showing signs of age. deterioration and abuse requires a more detailed analysis to determine the extent of value loss. This seasoning can be prolonged with sound, well -maintained components. or rather rapid, as in the case of a building shoddily or improperly constructed of inexpensive, short-lived components that have been inadequately or poorly maintained. A detailed building examination and appraisal itemizes the component parts of a structure or plant, and where total depreciation may be difficult to judge. the depreciation of individual components may be more logically estimated. This detailed component breakdown can then form the foundation from which the overall depreciation tables may be reasonably used once properly benchmarked. PHYSICAL INDICATORS When considering the extent of physical deterioration. pay particular attention to the following -ncirts asca ete .``c `held „eo 1 s:, a. , . .ccr, oc. :7etenoratiormay ac very apparoni. wnmle others may require a more tr-orougn examination 1. Floors and Floor Coverings — Cracks, chips, missing tiles, unevenness, sagging, worn finish, rough or scarred finishes, creaking or springiness underfoot, cracks in slabs at column connections and separation at expansion joints in slabs, damaged insulation or drainage. 2. Interior Construction — Cracks in plaster or drywall, open joints in millwork, sticking doors, peeling paper or paint, scars, missing or loose hardware. smoke stains, mildew stains or the effect of prolonged dampness, mold, rodent, insect or termite infestation. damage or decay. 3. Mechanical Equipment — Defective wiring, broken or tarnished light fixtures, loose switches. worn, broken or stained plumbing fixtures, leaking faucets or piping connections. odors indicative of faulty sewer piping, septic systems, drip pans, escaping steam. noisy radiators. rusting pipes. battered or rusted ductwork, furnaces or boilers in poor repair. mold. mildew from defective filters, air cleaners and venting, excessive soot or dust stains. 4. Roof — Evidence of leakage, oxidized roof metal, shingles or tiles missing or split, punctures, tears, shrinkage, splitting, blistering or embrittlement of coating, missing flashing. stained interior ceilings, sagging or decaying roof structure. cracking laminated trusses. tie rods to strengthen bottom chords of timber trusses, damaged truss bracing, plugged roof drains, evidence of standing water, vibration from mechanical equipment, damaged insulation. 5. Exterior Walls — Peeling paint, water or mildew stains. cracked or loose mortar joints, oxidized sheet metal, frame lines out -of -plumb. loose or decaying wood siding, loose ornamentation, exposed reinforcing bar at joints or in footings, unprotected or deteriorating steel framing, brick that needs painting or pointing, inoperable windows or clerestory sashes. broken or rusted screens, sticking doors, inoperable hardware. Some of the external factors affecting the extent and rate of physical deterioration that you need to be aware of are listed below: 1. Temperature Extremes - Extreme heat tends to dry out and warp lumber, damage roofing, cause cracks in stucco or plaster due to expansion and contraction, and oxidize paint coatings. Extreme cold with freezing down to frost line. expansion and contraction, etc.. can cause similar problems. Mechanical equipment can have shortened life spans due to excessive loads placed on them from constant or heavy use because of extreme temperatures. 2 Humidity Extremes - High humidity tends to promote dry rot and insect infestation. 3. Weather Extremes -, Heavy snow. floods, hurricanes and tornadoes obviously cause damage. Torrential rains can undermine foundations and create pending and leaks in roof structures, which in turn may damage interior finishes. Rainstorms accompanied by high winds can damage walls, doors, flooring and mechanical building equipment. 4. Earthquakes — Earthquakes may cause not only damage which is apparent. but structural damage to substructures and bearing soils, which may not become evident for years after the disturbance. 5. Airborne Corrosives - Structures located near oceans are subjected to corrosive salt air. which attacks nearly every part of the structure Buildings located in areas where large concentrations of corrosive industrial waste gases are vented into the atmosphere typically have relatively short physical lives also. These external extremes due to the elements are quite variable depending on your local climatic cycles. A very mild winter or summer may have no effect, while a very harsh storm or season can cause excessive wearing in a relatively short period of time. Functional obsolescence is the perceived market reaction to under- or overimprovements in the utility or desirability of part or all of the improvement. It is divided into two types. curable or incurable. These are further subdivided into inadequacies or deficiencies and superadequacies or excesses. Again, the test as to when an item is curable or incuraole is whether the capitalized gain or value. added by correcting the obsolescence by replacement, remodeling. addition or removal. is equal to or greater than the cost to cure as indicated in the market. Inadequacies are building characteristics that are deficient in that they do not meet current market expectations. Inadequate fixtures or ceiling insulation may be curable. while a poor floor plan or tandem rooms may be incurable. Superadequacies are those unwanted items which do not add value at least equal to their cost. notably special- or singular -purpose features for a particular user. Many superadequacies are incurable except where excess operating costs might make it economical to remove or replace the item There are areas where a pool has limited market appeal and high maintenance costs that cause them to be a heavily discounted superadequancy. where as. other neighborhoods may penalize a property whose yard is not big enough to entertain the addition of a pool as being inadequate FUNCTIONAL INDICATORS When considering the extent of functional obsolescence. pay particular attention to the x!'ow,^r d.cato's Jess . c narac er.st:as - unappealniy o• goo: ur s:yic ,r ces a c n,a:c considerations, traffic and noise levels, maintenance or serviceability, security. antiterrorism, evacuation, market acceptance or resistance. sustainability, environmental responsibility or safety, eye appeal, symmetry. scale, orientation, interaction or appropriate blend of materials. glazing, durability, colors, etc., suitability for the occupancy, highest and best use. quality level. distinctive motif of a singular- or special-purpose use or architectural style. 2. Physical Layout — Suitable room or floor layout and orderly flow, overall or room or bay size. massing, net vs. gross space, volume. column, beam or mechanical run obstructions. appropriate wall heights, lighting levels. natural light and ventilation, shading, automated controls, ingress/egress. traffic patterns and doors. adequate support facilities. smoking area, work. storage. counter. cabinet size and placement. space configuration. room for expansion 3. Mechanical Equipment — Inadequate or excess number of poorly spaced or antiquated plumbing or electrical and lighting fixtures, adequate loading and controls, HVAC. conveyance. appliances. PA systems and other equipment, service or power requirements, excessive heat gain, energy consumption or efficiency. renewable systems. actual vs. rated capacity or performance. abnormal operating costs, proper leak detection or emission controls, pressure differentials, technological changes, e.g.. electric vs. standing pilot ignition, high speed wiring, etc., appropriate air quality and changes. 4. Site Assessment — Land use. size. usable pad area. shape, topography. access. parking. easements or other encroachments. utilities. soil type. stability, drainage and percolation, water table and use, erosion, vegetation. land or waterscape, view or other amenities, flood plain, wetlands, coastal. brush, seismic or fault areas, and presence of hazardous contaminants (see Environmental next page), etc., can all affect the structure and its setting. ,iIiRSl/ALL I;ILLa'/QN,S'F.RV/('E 20/is d1.d RSN.-I1/. d Stt7l''T'B(IIX'A71, /./.(' mitt its III CM', .Ill r1. 6n i,orru �/ 76 swifrec0uunor.co,u - building cost repnrr, online 3/2009 DEPRECIATION SECTION 97 PAGE 3 March 2009 FUNCTIONAL INDICATORS (Continued) Some of the external factors affecting the extent of functional obsolescence are: 1. Code Requirements - Most current building codes or zoning for conforming use. height, stories, area, setback, building separation, size/mansionization, energy equivalency tradeoffs, etc., OSHA, fire and life safety. etc. compliance (see below). 2 Fire Protection Requirements — Proper rating, detection for life safety and security, signaling controls, communications. signage. standpipe, sprinklers, extinguishers, hydrants, vents, draft curtains, fans, pumps, door and smoke controls. standby power. emergency phones, appropriate exits, overhang, balcony and deck exposures. stairways. roofing classification, safety or double glazing, fire doors and shutters, etc. 3. Handicapped Requirements — ADA compliance, barrier -free design, parking. ramps. automatic entry, door, hallway widths, markings, signage, alarms, service, cabinet and railing heights. drinking fountains, grab bars, exposed hot-water piping, handicap fixtures, turnaround space. elevator controls, cab size, lifts, etc. 4 Environmental — EPA, wetlands and air quality compliance. water, soil, radon, asbestos, UREA formaldehyde foam insulation. PCBs, CFCs, high -voltage lines, halon. heavy metal or lead contamination, runoff, emissions or sediment containment, detection and testing, septic tanks, leach fields, demolition constraints, disposal or remediation. Evidence of leakage, absence of plants or animals, sick or stressed plants or animals, discolored soil or water. surface sheens and noxious odors, presence of discarded batteries, abandoned wells, sumps, tanks, barrels or other containers of fertilizer, pesticides and herbicides, paints and thinners, heating oil, petroleum or other hazardous chemical substances. 5. Weather Extremes — Appropriate insulation levels, heat gain or loss. shading, passive or active alternatives, energy equivalency tradeoffs. window treatment, glass strength. proper trusses. size, spacing, pitch and drainage for rain and snow loading, proper flashings and penetrations, proper connections for hurricane wind forces. uplift exposure, operable shutters, impact glazing. 6. Earthquakes — Appropriate bracing. connections to structural shell or foundation, shear walls. storefront facade or parapet, overhang exposure, irregular shape, framing stress. torsion, distance from other structures for pounding, etc. External Obsolescence is a change in the value of a property, usually negative but can be an enhancement, caused by forces outside the property itself, and is not included directly in the tables that follow. It can be divided into two types, locational and economic. Locational factors are generally incurable and may affect only a small area, while economic factors can cover a wide geographic area and may be only temporary and reversible. Different types of property, residential or commercial, will be affected differently by these external forces. For example, it is desirable or advantageous for a manufacturing plant to be situated close to a railroad spur; conversely it is a disadvantage for a residential property to be located close to that same spur. apse ';'ox .aloe nignyvaiy. is generis4 ". ^''c" C, �.Cc' C' an "t cor7cipx than a single-family residence etc Any abnormal. isolated or temporary cases of exiar^.a; obsolescence, usually computed separately, can be measured by market abstraction and capitalization of the imputed loss or gain, which generally affects land values first, then the improvements. by changing the possible uses and altering remaining life. EXTERNAL INDICATORS When considering the extent of external obsolescence. pay particular attention to the following indicators in the immediate vicinity, marketing area or community as a whole: 1. Physical Factors - Proximity of desirable or unattractive natural or artificial features or barriers, general neighborhood maturity, conformity, deterioration, rehabilitation or static character. known cleanup sites, fumes, noise, traffic or flight patterns, nuisances, graffiti, waste dump, swamp, toxic industry, electromagnetic fields, brush area, lack of view or landscaping. floodplain, dam inundation area, drainage, water table, sinkholes, fault or seismic zones, soil types, cut and fill, liquefaction, landslides, etc., local ecosystem, endangered species, habitat areas. 2. Economic - Demand/supply imbalance, saturation or monopoly, competition or alternatives, market share, industry or major plant relocation, employment development and growth patterns, downsizing, utility and insurance rates, availability of funds or terms, labor and materials, interest rates, vacancy, building rates, general inflation or deflation rates, tenant ratings, length of time on market or lease up or absorption, income streams and returns, changing consumer habits, purchasing power, property association or government forces. zoning, land use, air rights, legal nonconformity, permit, taxing and assessment policies and bureaucracy or other limiting conditions or restrictions. 3. Infrastructure - Surrounding highest and best use; availability, quality and source of utilities: public services; fire stations, staffed or volunteer: distance from hydrants; street improvements. traffic patterns; emergency response, evacuation routes: public parking, transportation and shipping facilities; retail: recreation; education facilities, etc. General condition ratings can be assigned to the improvement to assist in the development of an appropriate effective age based on observed condition, utility and age. The better the overall condition, the younger or lower the effective age, which lowers the percentage and amount of depreciation. Condition is an integral part in measuring the degree at which items subject to depreciation have been maintained. Applying any additional condition modifier once the effective age has been established based on condition would be redundant. Effective age will change as conditions fluctuate. determined by the amount of observed deterioration and obsolescence at the date of the appraisal. Over the life of a structure, you could expect the condition rating and effective age to move up and back down the effective age scale many times over. During the mid-life cycles, the effective age will drift upward at a relatively slow pace, assuming normal maintenance, for longer periods of time than at any other period over the structure's entire life span. With each evaluation, the effective age choice must be reconsidered based on the actual conditions encountered at the current date. taking into account any changes that may have taken place since the last appraisal. Neglect or weather extremes could have accelerated condition and age, while major repairs will correct deficiencies to a like -new condition, lowering the effective age and starting the cycle all over again. Operating extremes. such as abrupt increases or decreases in plant or equipment activity from normal or designed usage or excessive rental turnover can certainly impact the rate of wear and tear and maintenance performed. Certain industries such as fast food. hotels, markets, and other retail chains which are highly competitive and responsive to rapidly changing consumer tastes and/or investor holding periods. may require frequent major renovations and fixture change -outs in search of market share Consequently, excessive functional and separate economic obsolescence rates that move much faster than normal physical deterioration, may require special consideration, depending on the value sought. before establishing an appropriate effective age and/or typical life expectancy with which to work. Due to the unique character of certain outdoor recreational facilities like golf courses, special attention should be paid to the possible shorter lives of individual land improvements which are subject not only to the constant exposure of the elements, but to the wear and tear from selective use or play. The functionality. composition and age or maturity of the various features that make up each improvement or golf hole can also have a great effect on a facility's maintenance, operational and reserve schedules and expenses, which in turn affect condition, usability or playability and ultimately, depreciation. CONDITION RATING INDICATORS Ex eilent Condition - items can, ".ora-,ally be repaired or refin,s,iied nave cccenMocr wrrococ $60n. a5 new roofing .)ai `ur ace over au crate o . . compote functional inadequacies of any consequence and all major short-lived components in like -now condition. the overall effective age has been substantially reduced upon complete revitalization of the structure regardless of the actual chronological age. Very Good Condition — All items well maintained, many having been overhauled and repaired as they've shown signs of wear, increasing the life expectancy and lowering the effective age. with little deterioration or obsolescence evident and a high degree of utility. Good Condition — No obvious maintenance required, but neither is everything new. Appearance and utility are above the standard, and the overall effective age will be lower than the typical property. Average Condition — Some evidence of deferred maintenance and normal obsolescence with age in that a few minor repairs are needed. along with some refinishing. But with all major components still functional and contributing toward an extended life expectancy, effective age and utility are standard for like properties of its class and usage. Fair Condition (Badly Worn) - Much repair needed. Many items need refinishing or overhauling, deferred maintenance obvious, inadequate building utility and services all shortening the life expectancy and increasing the effective age. Poor Condition (Worn Out) — Repair and overhaul needed on painted surfaces, roofing, plumbing. heating, numerous functional inadequacies. substandard utilities, etc. (found only in extraordinary circumstances). Excessive deferred maintenance and abuse, limited value -in -use, approaching abandonment or major reconstruction: reuse or change in occupancy is imminent Effective age is near the end of the scale regardless of the actual chronological age. .I/IRS//ALL 1:'I/,LA/'/ON .5/fit vice '20/ll al IR.S7l. Il, 1. R .S41 /I-T1tORCRYl. 09e1 its tic ',rsu,.\ .1/l rc�I,i ro.rn n! 77 swijtestimutor.ennr - buildins, cost reports online 3/2009 LIFE EXPECTANCY GUIDELINES SECTION 97 VIGE Marc 2009 OCCUPANCY CLASS TYPICAL BUILDING LIVES A B CDS SECTIONS 14 & 44, GARAGES, INDUSTRIALS AND WAREHOUSES Armories. good and excellent 55 50 average 50 40 40 Automotive service centers, good 45 40 40 average 40 35 35 low cost 35 30 30 Broadcasting facilities, good and excellent 55 55 50 45 45 average. 50 50 45 40 40 low cost 45 45 40 35 35 Cold storage facilities, excellent . 50 45 average and good 50 50 45 40 40 low cost and fair 40 35 35 Complete auto dealerships. good and excellent 50 50 45 40 40 average .... 45 45 40 35 35 low cost 35 30 30 Computer centers, good and excellent 50 50 45 40 40 low cost and average .... . ... 45 45 40 35 35 Creameries. good 45 45 45 average 45 45 35 30 30 low cost 25 20 20 Garages, municipal service, excellent 45 40 average and good . 40 35 35 Service and repair garages. good and excellent 40 35 35 low cost and average 40 40 35 30 30 Service garage sheds. good . 35 30 30 Storage:. Hangars, maintenance, excellent 45 40 good 40 40 average 40 35 35 low cost 35 30 30 Storage. excellent 40 40 good 40 35 average 35 30 30 low cost 30 30 30 cheap 20 20 T -hangars, average 30 30 low cost 20 20 Industrial flex -mall buildings. average and good 50 40 40 low cost 40 35 35 Industrials. engineering. good and excellent 55 55 50 45 45 average 50 50 45 40 40 low cost 50 50 40 35 35 OCCUPANCY CLASS ABC D S SECTIONS 14 & 44, GARAGES, INDUSTRIALS AND WAREHOUSES (Continued) Industrials, manufacturing, heavy, good and excellent 60 60 55 50 low cost and average 55 55 50 45 45 light, good 50 50 45 40 average 50 50 40 35 35 low cost 45 45 40 35 35 Laboratory buildings. good and excellent .. 55 55 50 45 45 low cost and average 50 50 45 40 40 Lofts. excellent .... 60 60 average and good 55 55 50 40 40 low cost . 50 50 40 35 Mini-lube garages. good and excellent 40 35 35 low cost and average 35 30 30 Mini -warehouses. low and high rise. good 45 40 40 average 45 45 40 35 35 low cost 35 30 30 Parking structures/parkades. good 45 45 low cost and average 40 40 35 cheap 30 Passenger terminals, very good and excellent 45 45 40 40 average and good 40 40 35 35 35 low cost and fair 35 35 30 30 30 control towers. good 35 35 --- average. 30 30 low cost 25 25 . Post offices, main and branch, good and excellent 60 60 55 50 50 low cost and average 55 55 50 45 45 mail processing facilities. good 50 45 nowroom' g:?oc a n exco.en: .L 50 43 average 45 45 40 35 35 low cost 35 30 30 Transit warehouses. average and good 45 40 40 Underground parking garages, average 45 45 Warehouses, distribution, good and excellent 55 55 50 45 45 average 50 50 45 40 40 low cost 40 35 35 Storage and mega storage. excellent 50 45 average and good 50 50 45 40 40 cheap and low cost 45 45 40 35 35 Miscellaneous buildings. excellent 60 60 55 45 45 average and good 55 55 50 40 40 low cost 50 50 40 35 35 Misc. structures. shipping docks 40 40 loading docks. excellent 35 35 average and good 30 30 low cost 25 25 t!. 15.171 11.1. 111.1:-ITIU\ SERI /Cli 7155 911161.11-1d s11-n"T7,QLl 7•.tt 11.( 78 n'ijtectiou,torccon, - building cvnl,'e(urt% online 3/2009 LIFE EXPECTANCY GUIDELINES SECTIO.\' 97 /AGE 9 kiwi; 2009 OCCUPANCY CLASS TYPICAL BUILDING LIVES A B C D S SECTIONS 17 & 47, FARM BUILDINGS Arenas. excellent good average cheap and low cost Arena shelters. good average low cost Barns. freestall and confinement. good and excellent average cheap and low cost . . general purpose. good average low cost special purpose, excellent good low cost and average Calving barn shed good low cost and average . Commodity storage sheds, average Corncrib bins, good and excellent . .. . low cost and average Corncrib buildings. spaced board. average and good wire mesh, good average Dairies/milking parlors. good and excellent average . ........ eed handling anc 'n x:ng average Feeder barns/loafing sheds. good low cost and average Fruit -packing barns, average Hay sheds/shelters. good average low cost Hog barns. breeding. farrowinggood and excellent average cheap and low cost finishing, average cheap and low cost nursery, good average Hog sheds and modified shedsaverage cheap and low cost Hunting shelters, good cheap, low cost and average 40 35 35 35 30 30 30 25 25 20 15 15 25 20 15 15 30 30 25 25 15 15 35 30 30 30 25 25 20 15 15 40 35 35 30 30 25 20 20 15 15 25 20 20 15 10 20 20 15 35 30 30 30 25 25 20 22 20 20 15 15 30 25 25 20 20 15 15 10 10 35 30 30 30 25 25 20 15 15 25 20 20 20 15 15 35 30 30 30 25 25 25 20 20 20 15 15 15 10 OCCUPANCY CLASS AB C D S SECTIONS 17 & 47, FARM BUILDINGS (Continued) Implement, arch -rib buildings, good average low cost implement/equipment buildings. good low cost and average implement/equipment sheds. average low cost Individual livestock sheltersgood and excel low cost and average Labor dormitories, good average low cost Lean-tos. equestrian, average low cost farm utility. good low cost and average Milkhouses and sheds, good average Potato storage buildings, good ....... average cheap and low cost Poultry, cage operation, enclosed/screened. good average cheap and low cost floor operation, brooder/broiler, turkeygood average cheap, low cost and fair Sheep barns. average and good sheds. good °. eap and low cos', Stables, good average low cost high -value estate stablesexcellent good low-cost and average Tobacco barns, flue curing, average air curing. average low cost Toolshed buildings. good average low cost Transient labor cabins. average Utility/arch-rib buildings. good average low cost Utility buildings. farm/grain storagevery good good low cost and average 30 25 25 20 30 25 20 35 30 30 25 20 30 25 20 25 20 30 30 25 25 20 20 25 25 20 20 20 20 15 15 15 10 25 25 20 20 15 25 25 15 15 20 20 15 15 30 25 25 25 20 20 15 15 25 25 20 20 15 15 20 20 15 15 15 15 25 25 25 25 5 35 30 30 30 25 25 20 15 15 50 45 45 40 40 35 35 25 20 20 25 20 25 20 15 10 15 25 25 20 20 15 15 25 25 20 20 20 15 15 lbl/tS/l IL/ I. IL /:. I771)\ .1/0/I .1/0/I I(' °Orly 11 I12111 I/.L & SII7/.7'hoF(X77I.(' nun/,n Irn mu/ -Ill rr'l,c, ,, , 79 srrijreclimalur.cnnr - building cost reports online 3/2009 SECTION 97 PAGE 10 March 2009 LIFE EXPECTANCY GUIDELINES OCCUPANCY CLASS TYPICAL BUILDING LIVES A B C D S SECTIONS 17 & 47, FARM BUILDINGS (Continued) Utility storage/loafing sheds. good average low cost Vegetable storage buildings, good low cost and fair Grain elevator facilities Silos bunker silos. good average low cost Shelters, misc, sheds and prefaboutbuildings. good .. average low cost COMMERCIAL SHEDS AND UTILITY BUILDINGS Bag fertilizer storage. average Boat storage buildings. good average low cost Boat storage sheds, good ... ... ... . ... low cost and average Bulk fertilizer storage, average Bulk oil storage, average Cold storage buildings. good average low cost . Commodity warehouse, light commercial, good average low cost Controlled atmosphere storage. average Cotton gin buildings, average low cost Dehydrator buildings. average ems. Sc:bbbild,7,cs average Equipment sheds, good average Flathouse storage buildings, good average Golf cart storage buildings. good average Golf starter booths, excellent good average. low cost Greenhouses, straight wall. very good and excellent ... good average fair cheap and low cost hoop structures, very good good average fair cheap and low cost Lath shade houses, average shade shelters, low cost and average 60 20 15 15 10 10 35 30 55 30 25 25 25 20 20 15 15 10 20 20 15 15 10 10 30 30 30 25 25 20 20 20 20 15 15 35 30 30 30 30 40 35 35 35 30 30 30 25 25 35 30 30 30 25 25 20 20 35 30 30 30 25 35 3l; 30 25 45 35 40 35 25 25 25 20 20 40 40 30 30 35 30 30 25 35 30 25 20 20 15 10 40 35 20 25 15 20 10 15 35 30 20 15 10 10 20 25 10 10 OCCUPANCY CLASS A B C D S SECTIONS 17 & 47, COMMERCIAL SHEDS AND UTILITY BUILDINGS (Continued) I umber storage buildings. good 25 25 average 20 20 low cost 15 15 Lumber storage sheds, good 25 20 low cost and average 15 15 Manufacturing. light commerical utility, good 30 35 average 25 30 low cost 20 25 Material storage buildings. good 30 25 25 average 25 20 20 Material storage sheds, average 25 20 20 low cost 20 15 15 Material shelters. good 25 30 average 20 20 low cost 15 15 Prefabricated storage sheds. good and excellent 20 20 average...... .. .. 15 15 low cost 10 10 secure storage. average and good 25 20 low cost 15 Seed processing storage. average 30 30 Shed office structures, good 40 35 35 average 35 30 30 low cost 25 25 Utility buildings and arch -rib. light commercial. good 35 30 30 average 30 25 25 low cost . 20 20 SECTIONS 18 & 48, ELEMENTARY AND SECONDARY SCHOOLS Schools. Complete plants. Daycare centers. good and excellent 45 40 low cost and average 45 45 40 35 35 Elementary, good and excellent 50 50 45 40 40 average 45 45 45 40 40 'ter ea:a: :ice:: :.. c . x✓c. er. 50 average 45 45 45 40 40 low cost -- - 40 35 35 High and alternative schools. good and excellent 50 50 45 40 40 average 45 45 45 40 40 low cost 40 35 35 Vocational schools. good and excellent 50 50 45 40 40 average 45 45 45 40 40 low cost 40 35 35 Administration buildings. excellent 55 55 50 45 ---- good .. ..... ... . 50 50 45 40 40 average 45 45 45 40 40 low cost 45 45 40 35 35 Bookstores, good 45 40 average 45 45 40 35 35 low cost 40 40 35 30 30 Classrooms and special learning, good and excellent . . 50 50 45 40 40 low cost and average 45 45 40 35 35 cheap 35 30 30 Laboratories, good and excellent 50 50 45 40 40 low cost and average 45 45 40 35 35 Lecture. good and excellent 50 50 45 40 40 low cost and average 45 45 40 35 35 IARS1l.ILL t:Il.Ua7/U.Y'.SERI/C'11. 2009 :1.1,11611W S S11'//"7/BOIECA1L I.LC runt ,r. I,(Ill ,rr•4c: ,, .,,,,,/ 80 +ni/lecclinutrnccam - building cost report+ online 3/2009 LIFE EXPECTANCY GUIDELINES SECTION 97 PAGE 13 Afar( h 2009 COMPONENT REPLACEABLE COMPONENTS LOW AVG GOOD EXCL PLUMBING Composite, fixtures and pipe. residential 12 17 24 33 commercial 15 19 24 30 Plumbing fixtures 17 20 25 30 enameled steel and water fountains 5 7 10 14 fiberglass 10 13 16 20 Faucets and valves. softeners and purifiers . 8 10 13 16 Water heaters, residential 3 5 7 12 commercial 8 11 15 20 Pumps. sump. well and waste water systems 8 10 12 15 fire 16 20 24 30 industrial and septic systems 11 15 20 27 Pipe, galvanized 12 16 22 30 copper 20 25 30 35 plastic 15 2.0 25 33 Sprinkler and fire protection systems 20 23 26 30 residential smoke detectors 10 12 14 17 smoke and heat detectors .. 13 15 17 20 fire hose and misc. equip. 7 9 11 13 Miscellaneous pumps. motors. controls 3 4 7 10 MISCELLANEOUS EXTERIOR Awnings and window screens 3 5 7 9 Canopies and patio covers . 12 14 16 19 Exterior paint, masonry and metal 3 4 5 7 wood 2 4 5 6 sealers, silicone. etc. 1 2 3 5 waterproofing. bituminous 8 10 12 14 Fireplaces. chimneys. masonry 35 40 47 55 metal 20 25 30 35 Shutters 3 4 5 7 Sidings. aluminum, plywood and vinyl 15 20 25 35 wood lap and cement fiber 25 35 40 50 hardboard 10 15 20 30 masonry and masonry veneer 35 40 50 60 steel panels 20 30 35 40 stucco, natural 20 25 32 40 synthetic stucco 25 32 40 50 exterior insulation and finish system 10 15 25 35 Storefronts 18 20 22 25 entrance doors automatic 7 10 14 20 owe'-^ S.orri wlncows ROOFING Built-up tar and gravel 10 13 16 20 Composition roll. mineral surface 8 10 13 16 Composition shingles 12 16 22 30 laminated 26 30 35 40 Elastomeric, single ply or modified bitumen 12 15 20 25 reinforced or fluid coat 25 30 35 42 Metal 13 20 30 45 Slate or copper .... 50 60 Tile. concrete or clay . 30 36 42 50 Wood shakes 20 24 29 35 Wood shingles 16 20 24 30 Exposed insulation 19 20 22 24 Polyethylene film sheet ............ ....... 1 2 3 4 Woven fiber canvas tarp 3 5 7 10 Fiberglass panels 10 15 20 30 Gutters and downspouts 10 15 20 30 Skylights. glass 15 18 21 25 plastic 12 14 18 21 SITE IMPROVEMENTS Bulkheads, concrete 30 34 36 40 steel wood 25 29 31 35 20 24 26 30 COMPONENT LOW AVG GOOD EXCL SITE IMPROVEMENTS (Continued) Culverts, concrete 30 34 36 40 steel 10 14 18 25 Curbing. concrete 15 19 21 25 Flagpole 16 20 25 30 Fencing, chain link and security gates 13 15 17 20 masonry walls 20 25 30 35 vinyl 12 14 16 18 wood, including stock corrals 6 8 10 12 wind screens 4 5 6 7 Grating, steel 25 29 31 35 Landscaping, decorative shrubs. hedges. etc 7 10 14 20 trees, deciduous 30 35 40 47 evergreen 20 25 32 40 Outdoor furniture 3 5 7 10 Outdoor lighting fixtures 10 13 16 20 Parking lots and docks. bumpers and gates 3 4 5 7 guard rails 7 9 11 13 striping 1 2 3 4 Paving, asphalt 5 8 11 17 reseal 4 5 6 7 concrete/brick 10 13 16 20 unreinforced 8 11 15 17 flagstone 25 30 35 40 gravel 3 5 7 10 granite 60 65 75 80 Signs 8 10 12 14 Snow -melting systems 8 10 12 14 Sprinklers, galvanized pipe 10 14 18 25 plastic pipe 15 18 22 28 controllers and pumping systems 8 9 11 13 Stairway and decks. wood 7 9 12 15 cement composition, composite and tropical hardwoods 12 15 20 25 Swimming pool, residential. aboveground 2 5 10 15 vinyl -lined. sand supported 10 15 20 30 fiberglass 15 20 25 30 concrete, gunite 15 20 25 35 replastering 10 12 15 18 mechanical equipment (spa. reduce by 50%) 4 5 7 10 vinyl liners 3 5 7 10 Swimming pool, commercial. concrete .. 15 20 25 30 stainless steel 25 30 35 40 mechanical G. Dme•, ab.n, in-gr;;ounc 8 12 20 75 Solar pool equipment 7 10 14 20 Synthetic sports surfaces 3 4 6 8 play yards 10 13 16 20 Tennis court 18 20 22 25 asphalt/colored concrete resurfacing . _ 3 4 5 7 nets 1 2 2 3 Underground sewers, water lines. wells ... 22 25 28 32 STORAGE TANKS Concrete tanks ..... .. 30 37 45 55 Galvanized steel. including feed bins ... 15 17 18 20 Steel oil storage 25 27 28 30 Steel surface water storage 30 33 36 40 Elevated steel tanks 30 33 36 40 Underground steel, single wall 10 13 16 20 double walled 25 28 31 35 fiber coated 25 28 31 35 Underground fiberglass 30 32 33 35 Wood 20 22 23 25 Steel pressure tanks 20 22 23 25 Galvanized steel chemical storage 3 5 10 17 Stainless steel chemical storage .. 15 19 24 30 Polyethylene chemical storage 15 17 18 20 Fiberglass chemical storage .......... _ . 15 17 18 20 11IR.S/I ill. I .71,0'..71)00\r .5/.1/ i I( O .7009 .11 /.SII'/I'T,l;Q/i( 011. 1J.(. u.,l,l, /It t11 81 su•iflestimnnn. Corr - building cos! reports online 3/2009 SECTION 97 PAGE 16 March ?(109 DEPRECIATION - COMMERCIAL PROPER1 Its EFFECTIVE AGE IN YEARS TYPICAL LIFE EXPECTANCY IN YEARS 70 60 55 50 45 40 35 30 25 20 DEPRECIATION - PERCENTAGE 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 32 34 36 38 40 42 44 46 48 50 55 60 65 70 75 80 O 0 0 0 1 O 1 1 1 1 2 O 1 1 1 2 3 1 1 1 2 3 4 1 1 2 3 4 5 1 2 2 3 4 6 1 2 3 4 5 7 1 2 3 5 6 8 2 3 4 5 7 10 2 3 4 6 8 11 2 4 5 7 9 13 2 4 6 8 10 14 2 5 6 9 12 16 3 5 7 10 13 18 3 6 8 11 14 20 3 7 9 12 16 22 4 7 10 13 18 24 4 8 11 14 19 26 4 9 12 16 21 28 5 9 13 17 23 30 5 10 14 18 25 32 6 11 15 20 27 35 6 12 16 21 29 37 7 13 17 23 31 40 7 14 19 25 33 43 8 15 20 27 35 46 9 16 21 28 37 49 9 17 23 30 40 52 10 IS 24 32 42 54 11 20 26 34 45 57 13 22 30 38 50 62 15 25 34 43 55 68 17 28 38 48 61 73 19 32 42 53 67 77 21 35 46 59 72 79 25 39 51 65 75 80 28 43 56 70 77 31 48 60 74 78 34 53 64 77 79 38 58 68 79 80 48 67 75 80 57 74 78 65 78 80 71 80 75 78 1 2 4 5 6 8 10 11 13 15 17 19 22 24 26 28 31 34 36 39 42 45 48 52 55 58 61 64 52 72 79 75 80 77 79 80 2 3 5 7 9 11 14 16 18 21 24 26 29 32 35 39 42 46 49 53 57 60 63 66 69 72 75 77 2 5 7 10 13 16 19 22 25 29 32 36 40 44 48 52 56 60 64 68 71 73 75 77 79 80 3 7 10 14 18 22 26 30 35 40 45 50 55 60 65 69 73 76 78 79 80 EFFECTIVE AGE IN YEARS TYPICAL LIFE EXPECTANCY IN YEARS 70 60 55 50 45 40 35 30 25 20 REMAINING LIFE EXPECTANCY - YEARS PROPERTIES INCLUDED Section 11 All apartments. hotels. resorts Section 12 Motels lodges. large multiples & resorts Section 13 All Section 14 All Section 15 All except libraries Section 16 All except churches and fraternal bldgs. Section 17 All commercial and industrial uses Section 18 None Section 64 All commercial and industrial uses For eves less than 20 years. sec Page 13. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 32 34 36 38 40 42 44 46 48 50 55 60 65 70 75 80 69 59 54 49 44 68 58 53 48 43 67 57 52 47 42 66 56 51 46 41 65 55 50 45 40 64 54 49 44 39 63 53 48 43 38 62 52 47 42 37 61 51 46 41 36 60 50 45 40 35 59 49 44 39 34 58 48 43 38 33 57 47 42 37 32 56 46 41 36 31 55 45 40 35 30 54 44 39 34 29 53 43 38 33 28 52 42 37 32 27 51 41 36 31 26 50 40 35 30 25 49 39 34 29 24 48 38 33 28 23 47 37 32 27 22 46 36 31 26 21 16 45 35 30 25 20 15 44 34 2.9 24 19 14 43 33 28 23 18 13 42 32 27 22 17 12 39 38 37 36 35 34 33 32 31 30 29 2.8 27 26 25 24 23 2.2 21 20 19 18 17 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 6 2 9 5 2 8 4 7 4 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 3 6 3 40 30 25 20 15 '0 6 3 38 28 23 18 13 8 5 2 36 26 2.1 16 11 7 4 34 24 19 14 10 6 3 32 22 17 12 8 5 2 30 20 15 10 7 4 28 18 13 9 6 3 26 16 12 8 5 24 14 10 7 4 22 13 9 6 3 20 11 8 5 3 16 8 6 3 12 6 4 9 4 3 7 3 5 4 24 23 22 21 2.0 19 18 17 16 15 14 13 12 11 10 9 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 8 4 7 3 6 2 5 2 5 2 4 h1 -I RSII: I L1. 6: I L LI IT,ON SERVICE 2009 rIL IR.S!! ll.1. & SII7/ T/BOF.CK11. 1.LC and ,u Iircn,me ,I// ImClrh n:.rnr1 82 .solftestiumtor.eom - building cost reports online 3/2009 Land Value Account Numbers R6411486 and 6265186 • The ARL Vol. 3, Rev. 1-15, page 5.23, attached as page 84 provides that: • "Property classified as 'all other agricultural property' must be valued using appropriate consideration of the three approaches to valued based on the actual use of the land on the assessment date. Comparison of sales of similar agribusiness properties must be used in the market approach." • Section 39-1-102 (1.6)(b)(II), C.R.S., provides that: "On and after January 1, 2015, 'all other agricultural property' includes greenhouse and nursery production areas used to grow food products, agricultural products, or horticultural stock for wholesale purposes only that originate above the ground." • Taxpayer has not yet determined whether the appropriate comparable properties were used by the County Assessor to value the land (See pages 22 & 85), but will analyze the County information in this regard when it is available. 83 5.23 • The water appropriated must be used for the production of agricultural or livestock products on the land. • If the criteria are met, the land will qualify the first year of use as a farm or ranch. Even though the "used the previous two years plus current" provision pursuant to § 39-1-102(1 .6)(a)(I), C.R.S., does not apply to this category, the property must be used as a farm or ranch on the assessment date and have one of the two official documented decreed water rights in order to receive the agricultural designation. ALL OTHER AGRICULTURAL PROPERTY Other agricultural property that does not meet the statutory definitions of agricultural land must be classified, valued and abstracted as all other property pursuant to § 39-1-102(1.6)(b), C.R.S. Property classified as "all other agricultural property" must be valued using appropriate consideration of the three approaches to value based on the actual use of the land on the assessment date. Comparison of sales of similar agribusiness properties must be used in the market approach. If the income approach is used to value this land, the income must be established based on a use similar to the actual use of the subject. For purposes of identification, a classification category of "all other agricultural property" was developed which includes agribusinesses and/or agriculturally related commercial operations. Pursuant to §39-1-102 (1.6)(b)(II), this category includes greenhouse and nursery production areas whose products originate above the ground. This classification includes land that does not: 1. Qualify as a farm, or ranch, § 39-1-102(1.6)(a)(I) and (3.5) or § 39-1-102(13.5), C.R.S., or 2. Qualify as forest land, § 39-1-102(1.6)(a)(II), C.R.S., or 3. Qualify as agricultural through a perpetual conservation easement, § 39-1-102(1.6)(a)(III), C.R.S., or 4. Qualify as agricultural due to the land owner having a decreed water right, § 39-1-102(1.6)(a)(IV), C.R.S., or 5. Qualify as agricultural due to the land being reclassified from agricultural to a classification other than agricultural land but was used the previous three years and is still being used according to § 39-1-102(1.6)(a)(I) through (IV), C.R.S., pursuant to § 39-1-102(1.6)(a)(V), C.R.S. For help in determining if a parcel should be classified as "all other agricultural property" the Welby Gardens case is the most recent Colorado Supreme Court ruling on the issue, Welby Gardens v. Adams County Board of Equalization, et al., 71 P.3d 992 (Colo. 2003). It clarified the test for determining "all other agricultural property" when it ruled that for an agricultural classification there must be a nexus (connection) between the agricultural product that is produced and the land on which it resides. The court specifically ruled in Welby that greenhouses, which do not grow their products directly in the ground, do not meet this test. Since the greenhouses are not considered agricultural, any personal property associated with the greenhouse is taxable. The court further stated: "The mere placement of a building on the land is not a sufficient connection to satisfy this statutory mandate." Id. 71 P.3d at 994 (Colo. 2003). The Webby court offered another test for agricultural classification in Footnote 9, pages 998-999, where 15-AS-DPT ARL VOL 3 1-89 Rev 1-15 WELD COUNTY ASSESSOR PROPERTY PROFILE Account #: R6411486 Local #: Parcel #: 147331201005 Tax Year: 2016 Levy: 55.306000 Tax Dist: 2497 Map #: 2496 PUC: Initials: Assign To: WJM # of Imps: 6 LEA: 9A0511 Acct Type: Agricultural Created On: Active On: Inactive On: Last Updated: 09/16/1986 04/02/2011 Owner's Name and Address TAGAWA GREENHOUSES INC 17999 COUNTY ROAD 4 BRIGHTON, CO 80603 - 9731 Sale Date Sale Price Deed Type Property Address Street: 17999 COUNTY ROAD 4 City: WELD Sales Summary Reception # Book Page # Grantor Legal 10874 L57 TO 64 IN NW4 31 1 65 ALSO THAT PT OF NE4NW4 BEG NE COR L57 S TO SE COR L63 E470' N24D10'W 430' N1D55'E 555' N9DW 380' TO N LN SEC W250' TO BEG EXC BEG 460'S OF NW COR OF SEC S200' E300' N20 Section Township Range Qtr QtrQtr Government Lot Government Tract 31 01 65 Subdivision Information Sub Name Block Lot Tract Land Type Abst Cd Value By Commercial 4180 Market Class Agricultural 4107 Class P Agricultural 4107 Class P Agricultural Class P Agricultural Class P Land Subtotal: Market Market 4107 Market 4107 Market Friday, November 17, 2017 Land Valuation Summary Net SF Measure # of Units Value/Unit 196,020 Acres 4.500000 S17,500.00 Sub Class 192,971 Acres 4.430000 $956.00 Sub Class I 1,486, Acres 34.119000 S838.95 224 Actual Val Asmt % Assessed Val $78,750 29.00% $22,838 $4,235 29.00% $1,228 $28,624 29.00% $8,301 Sub Class II 171,757 Acres 3.943000 $526.91 $2,078 29.00% Sub Class IV 404,585 Acres 9.288000 $721.90 $6,705 29.00% Sub Class III 56.28 $120,392 $603 $1,944 $34,914 Page 1 0113 Petitioner's Burden of Proof • The Colorado Supreme Court has held that a taxpayer must only prove that an assessment is incorrect to prevail. Board of Assessment Appeals v. Sampson, 105 P.3d 198 (Colo. 2005). • By using the "average" Marshall & Swift value for the greenhouses and other improvements; not taking into consideration the double poly roofing on such improvements and its affect on overall value; and not taking the appropriate amount of depreciation, the Assessor's office has overstated the value of Taxpayer's properties. • For these reasons, Taxpayer has met its burden of proof and the Assessor's office should be order to revalue the property, taking into consideration the factors stated above. 86 Higgins, Hopkins, McLain & Roswell, LLC / • / April 24, 2018 Weld County Board of County Commissioners Weld County Administration Building 1150 O Street Greeley, CO 80632 RECEIVED APR 21 2018 WELD COUNTY ASSESSOR GREELEY, COLORADO Re: Tagawa Greenhouses, Inc. Abatement Hearing Exhibits, Account Nos. R6411486 and R6265186 Dear Board Members: By letter of March 6, 2018, Taxpayer filed exhibits for the above -captioned matters. Attached is a new page 60 of those exhibits as well as additional pages 60.1 through 60.3 and page 63.1. Sincerely, 74 , a. w..(- . William A. McLain cc: Weld County Assessor, with exhibits. t Cost Approach • The DPT recommends use of the Marshall & Swift Valuation Service (M&S) in developing a cost approach value. See, page 60.1-60.3. • Weld County used the M&S online service, but incorrectly classified the improvements as "average." • An average steel frame greenhouse in M&S has a glass or fiberglass covering whereas, fair and low cost greenhouses have double polyethylene covers. See Page 63.1. The roof covering is the principal item that affects the type of greenhouse. Because of the difference in cost between a glass or fiberglass roof covering and a covering of double polyethylene, as well as the fact that electrical, lighting and water service which are affixed to the real property for proper utilization of such articles for growing plants in the greenhouses are personal property to be deducted from the real property value (See Page 61), the greenhouses here are more like an interpolation between fair and low cost than average. • The Marshall & Swift values greenhouses in Section 17 of Its Calculator Method and also values the greenhouse support buildings in Section 17. • Since the support buildings also have double polyethylene roof covering, which is recognized by Marshall & Swift as a determining factor in classifying property, the support buildings should be classified as low cost, one step below "average." 60 5.77 While consideration must be given to the cost, market, and income approaches to appraisal, when valuing agricultural structures there generally is insufficient data for the application of the market or income approaches. Therefore, the Division recommends use of the cost approach when determining values for agricultural structures. Sales data may be used for specific types of agricultural structures where appropriate. Examples may include grain bins and railroad boxcars. Sales of agricultural parcels that include land in the transaction must not be used to extract values associated with specific buildings since the extracted values would be highly speculative. Any income pertaining to agricultural properties is generally attributed to the land and is not directly attributable to agricultural structures. Therefore, insufficient data exist to rely on an income approach when valuing agricultural structures. RECOMMENDED COST SERVICE The Division recommends counties use the Marshall & Swift Valuation Service for the following reasons: I . Use of a single cost service promotes uniformity of agricultural structures' valuations among counties. 2. Statewide equalization will result from uniform valuations. 3. Marshall & Swift is recognized as an authoritative source within the appraisal profession. 4. It provides for different types of construction (classes A -B -C -D -S). 5. It provides uniform definitions of quality (excellent -good -average -low cost). 6. It provides height multipliers. 7. It provides area/perimeter multipliers. 8. It provides refinements in cost to the general descriptions for various building components. 9. Costs are inclusive of direct and indirect cost, i.e., materials, labor, contractor's overhead and profit, design fees, and permits, etc. Counties may develop and use their own cost tables if they are well documented, supportable, and consistent with those used by the surrounding counties to ensure equalization of values. Whenever local cost tables are used and they differ from surrounding counties, supporting documentation must be submitted. 15-AS-DPT ARL VOL 3 1-89 Rev 1-15 5.78 REPLACEMENT OR REPRODUCTION COST The cost to construct an improvement, including agricultural structures, as of the appraisal date may be developed as the cost to reproduce the improvement or the cost to replace it. The following definitions, from The Dictionary of Real Estate Appraisal, Fifth Edition, Appraisal Institute, 2010, are to be considered in selecting either reproduction or replacement cost: 1. Reproduction Cost: The estimated cost to construct, at current prices as of the effective date of the appraisal, an exact duplicate or replica of the building being appraised, using the same materials, construction standards, design, layout, and quality of workmanship and embodying all the deficiencies, superadequacies, and obsolescence of the subject building. 2. Replacement Cost: The estimated cost to construct, at current prices as of the effective appraisal date, a substitute for the building being appraised, using modern materials and current standards, design, and layout. All applicable unit costs are to be as of current level of value and determined by using either the Marshall & Swift Valuation Service or locally developed contractor costs. The Division recommends that locally developed contractor costs be collected from more than one contractor in each county where these costs are used. However, in the event only one major contractor provides the majority of buildings in a particular county, and in the judgment of the assessor these costs are representative, the assessor may use the costs from this single source in the valuation of agricultural structures. Documentation must be available for any cost method used other than Marshall & Swift. OLOCAL MULTIPLIERS NLocal multipliers are applied to agricultural structure costs derived from Marshall & Swift to adjust these costs to reflect local cost conditions. The Division provides cost multipliers to be applied to Marshall & Swift cost values, depending on the location of each county, at each change in level of value. These multipliers are used for the following intervening year as well. The current local multipliers may be found in Addendum 5-G, Rural Structures Local Multipliers. Counties are to use the Division published cost multipliers unless specific county cost multipliers have been purchased from Marshall & Swift or locally researched and developed. When using Marshall & Swift -developed multipliers, weighted labor and material costs and all local sales taxes have been included. The use of out-of-state multipliers is not recommended. Documentation must be available for any cost multipliers used other than those provided by the Division or directly by Marshall & Swift Local multipliers are unnecessary if costs are locally developed. 15-AS-DPT ARL VOL 3 1-89 Rev 1-15 5.79 DEPRECIATION Adjustments for depreciation should be in accordance with Marshall & Swift Valuation Service valuation procedures, unless locally developed economic lives and depreciation schedules are well supported and have been validated. Supporting documentation should be available for all locally developed depreciation schedules. The following methods as defined in The Dictionary of Real Estate Ap raisal, Fourth Edition, Appraisal Institute, 2002, may be used to measure accrued depreciation: 1. Observed Condition: The condition of a property ascertained from an appropriate inspection; physical condition. The observed condition method requires both a physical inspection and sound appraiser judgment. 2. Economic Age -life Method (Straight Line): A method of estimating depreciation in which the ratio between the effective age of a building and its total economic life is applied to the current cost of the improvements to obtain a lump -sum deduction. This is the method employed by Marshall & Swift. The Division recommends the use of Marshall & Swift depreciation tables. MINIMAL VALUE DESIGNATION CRITERIA When building depreciation is observed to exceed 80 percent, but there is some remaining utility, or when the structure is no longer capable of being used, minimal lump sum value designations, i.e., salvage value, scrap value, or no value, should be considered. Lump sum values should be assigned to the structures commensurate with the physical characteristics of the structures. The appraiser must use sound judgment as to what is an appropriate value. Salvage Value: The price expected for a whole property (e.g., a house) or part of a property (e.g., a plumbing fixture) that is removed from the premises usually for use elsewhere. The Dictionary of Real Estate Appraisal, Fifth Edition, Appraisal Institute, 2010. Only "salvage value" may remain in a structure when the following criteria are met: 1. There is only marginal utility remaining in the structure for the purpose for which it was originally intended. 2. The structure is potentially available for alternative uses. 3. The structure is suffering from incurable physical deterioration, but has not quite reached the end of its physical life. 4. The structure contributes very minimally to the total value of the property. 5. The structure has no residual value once removal and/or disposal cost have been deducted. 15-AS-DPT ARL VOL 3 1-89 Rev 1-15 SECTION 17 PAGE 22 May 2009 CALCULATOR METHOD GREENHOUSE - STRAIGHT -WALL STRUCTURES (136) CLASS TYPE EXTERIOR WALLS INTERIOR FINISH LIGHTING & PLUMBING HEAT Sq. M. COST Cu. Ft. Sq. Ft. Dpolyethylene Average Fair Low cost Cheap Wood frame, glass or fiberglass covering, some vents Wood frame, fiberglass walls, double roof cover Post frame, fiberglass end walls, double polyethylene cover Light post frame, wide spacing, cover Gravel, some concrete Gravel floor part floor Dirt floor Adequate electrical and hose bibs Minimum electrical, lighting and water Minimum equipment outlet and hose bibs No electrical. hose bib only None None58 None None $ 95 37 62_11 40.47 35.95 $ 89 38 33 $ 8 86 5.77 3.76 3.34 SAverage Excellent Very good Good Fair Low cost Cheap Best frame, translucent sandwich panels and venting9 Heavy frame, good sandwich panels. good wall and roof vents Good metal frame. tempered glass, poycarbonate/acrylic, good vents covering. Metal frame. glass or fiberglass some ventsbibs Metal frame, double Dolelhylene arch roof, fiberglass walls Metal frame, fiberglass end walls. double polyethylene cover Light tubular frame. gable or arch polyethylene cover Concrete floor, drains Good concrete walks Concrete walks Gravel, some concrete Gravel floor Dirt floor t floor Good lighting and plumbing 9 Adequate electrical, good fixtures and water service Adequate electrical and water service Adequate electrical and hose Minimum electrical, lighting and water Minimum equipment outlet ono hose bib No electrical, hose bib only None None None None None None None 319.04 263.18 216 79 100 97 68.67 46.82 41.66 296 245 2 01 94 64 44 39 29.64 24.45 20.14 9.38 6.38 4.35 3.97 GREENHOUSE - HOOP (ARCH-RIB/QUONSET) STRUCTURES (135) DLow cost Light built-up wood arch. fiberglass Dirt Boor Minimum equipment outlet and ends, double polyethylene cover hose bibs None $ 37 78 $ 35 $ 3.51 Very good Good translucent sandwich panels. Good Adequate electnca+. good fixtures — heavy frame, pitched peak, vents concrete walks and water service None 184 28 1 7' ,, 7 12 Good Good polycarbonate or acrylic cover, roof and wall vents Concrete walks servce to electrical and water i None 152.20 1 41 14 14 Avera a Fiberglass panels on light arch __ Sq frame, some vents Gravel, some concrete Adequate electrical and hose bibs None 71.69 67 666 Fair Pipe or light tubular arch, double Gravel floor Minimum electrical, lighting and poly fiberglass ends 8 knee walls water None 49.08 46 4.56 Low cost Trussed pipe arch, double polyethylene Dirt floor Minimum equipment outlet and Dover, fiberglass end seals hose bibs None 33.80 31 3 14 Cheap Light pipe arch, wide spacing. polyethylene cover Dirt floor No electrical, hose bib only None 30.03 28 2 79 NvfE5: For modified hoop structures (3' straight side wall), add 5°/a to the arch base costs. For heavy fabric cover on cheap pipe arch, add 50%. See Section 18 for institutional/commercial greenhouses. For size and shape adjustments, see greenhouse tables on the following page For refinements from the basic building descriptions, make adjustments or modifications from items listed below or on the next page. For heat, see Pages 58 and 59 Electrical Low cost. $ .21; Average, $ .64; Good, $1.30: Excellent, $2.26 Floors or walks: Dirt, $ .21 - $ .33: Gravel, $ .46 - $ .67: Asphalt, $1.76 - $2.87; Concrete, $2.60 - $3.79. To convert square foot costs to square meters, multiply by 10.764; for linear foot costs to meters, multiply by 3.281 MARSHALL VALU4T!ONSERVICE 1.'24909 MARSHALL ,g SWIFTBOECKH, LLC and to. licensnrr. all ', hn ', armed The data included a , n:, boo obsolete after April 2011. swiffestimaror.corn - building cost reports online 5/2009 Hello