HomeMy WebLinkAbout20182247.tiffAugust 2, 2018
Agent (if applicable): Petitioner:
STEVENS & ASSOCIATES COST REDUCTION SPEC
9635 MAROON CIRCLE SUITE 450
ENGLEWOOD, CO 80112-5902
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.co.weld.co.us
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
LITTLE MIGHT LLLP
C/O ARTHUR R STAPP LONGMONT TOYOTA
PO BOX 688
LONGMONT, CO 80502-0688
RE: THE BOARD OF EQUALIZATION 2018, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket #: 2018-2247 Appeal #: 2008217939 Hearing Date:
Dear Petitioner:
On the day indicated above, the Board of County Commissioners of Weld County Colorado
convened and acting as the Board of Equalization, pursuant to C.R.S. Section 39-8-101 et seq., considered
petition for appeal of the Weld County Assessor's valuation of your property described above, for the year
2018.
Account # Decision
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Determined by Assessor Board
R4571806 Deny - Administrative Deny
$6,981,051 $6,981,051
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be
the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your
valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals
pursuant to C.R.S. Section 39-8-108(2), only the record of proceedings from your hearing before the Board
of Assessment Appeals and your legal brief are filed with the appellate court.
All appeals to the Board of Assessment Appeals filed after August 10, 2016, MUST comply with the
following provisions of C.R.S. Section 39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent -producing commercial real property to the board of assessment appeals
pursuant to section 39-8-108(1) or a denial of an abatement of taxes pursuant to section 39-10-114 shall
provide to the county board of equalization or to the board of county commissioners of the county in the
case of an abatement, and not to the board of assessment appeals, the following information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within
ninety days after the appeal has been filed with the board of assessment appeals.
(b)(I) The assessor, the county board of equalization, or the board of county commissioners of the county,
as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal
with the board of assessment appeals not more than ninety days after receipt of the petitioner's request, the
following information:
(A) All of the underlying data used by the county in calculating the value of the subject property that is being
appealed, including the capitalization rate for such property; and
(B) The names of any commercially available and copyrighted publications used in calculating the value of
the subject property.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the county may move
the board of assessment appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the county attorney and shall be
accompanied by a certification that the county assessor or the county board of equalization has in good faith
conferred or attempted to confer with such petitioner in an effort to obtain the information without action by
the board of assessment appeals. If an order compelling disclosure is issued under this paragraph (c) and
the petitioner fails to comply with such order, the board of assessment appeals may make such orders in
regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: 303-864-7710
Email: baa@state.co.us
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of $101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the /county wherein your property is located: in this case that is Weld County District
Court. A hearing before The District Court will be the last time you may present testimony or exhibits or
other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further
appealed to the Court of Appeals pursuant to C.R.S. Section 39-8-108(1), the rules of Colorado appellate
review and C.R.S. Section 24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current valuation.
C.R.S. Section 39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue
arbitration. You and the Board of Equalization will select an arbitrator from the official list of
qualified people. If you cannot agree on an arbitrator, the District Court of the county in which
the property is located (i.e., Weld) will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fess may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970) 400-4226.
Very truly yours,
Esther E. Gesick, Clerk to the Board
Weld County Board of County Commissioners
and Board of Equalization
Cc: Christopher Woodruff, Weld County Assessor
August 2, 2018
Petitioner:
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.co.weld.co.us
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
LITTLE MIGHT LLLP STEVENS & ASSOCIATES COST REDUCTION
C/O ARTHUR R STAPP LONGMONT TOYOTA SPEC
PO BOX 688 9635 MAROON CIRCLE SUITE 450
LONGMONT, CO 80502-0688 ENGLEWOOD, CO 80112-5902
RE: THE BOARD OF EQUALIZATION 2018, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket #: 2018-2247 Appeal #: 2008217939 Hearing Date:
Dear Petitioner:
On the day indicated above, the Board of County Commissioners of Weld County Colorado
convened and acting as the Board of Equalization, pursuant to C.R.S. Section 39-8-101 et seq., considered
petition for appeal of the Weld County Assessor's valuation of your property described above, for the year
2018.
Account # Decision
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Determined by Assessor Board
R4571806 Deny - Administrative Deny $6,981,051
$6,981,051
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be
the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your
valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals
pursuant to C.R.S. Section 39-8-108(2), only the record of proceedings from your hearing before the Board
of Assessment Appeals and your legal brief are filed with the appellate court.
All appeals to the Board of Assessment Appeals filed after August 10, 2016, MUST comply with the
following provisions of C.R.S. Section 39-8-107(5):
(5)(a)(I) On and after August 10, 2011, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent -producing commercial real property to the board of assessment appeals
pursuant to section 39-8-108(1) or a denial of an abatement of taxes pursuant to section 39-10-114 shall
provide to the county board of equalization or to the board of county commissioners of the county in the
case of an abatement, and not to the board of assessment appeals, the following information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within
ninety days after the appeal has been filed with the board of assessment appeals.
(b)(I) The assessor, the county board of equalization, or the board of county commissioners of the county,
as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal
with the board of assessment appeals not more than ninety days after receipt of the petitioner's request, the
following information:
(A) All of the underlying data used by the county in calculating the value of the subject property that is being
appealed, including the capitalization rate for such property; and
(B) The names of any commercially available and copyrighted publications used in calculating the value of
the subject property.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the county may move
the board of assessment appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the county attorney and shall be
accompanied by a certification that the county assessor or the county board of equalization has in good faith
conferred or attempted to confer with such petitioner in an effort to obtain the information without action by
the board of assessment appeals. If an order compelling disclosure is issued under this paragraph (c) and
the petitioner fails to comply with such order, the board of assessment appeals may make such orders in
regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: 303-864-7710
Email: baa@state.co.us
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of $101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to
the District Court of the /county wherein your property is located: in this case that is Weld County District
Court. A hearing before The District Court will be the last time you may present testimony or exhibits or
other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further
appealed to the Court of Appeals pursuant to C.R.S. Section 39-8-108(1), the rules of Colorado appellate
review and C.R.S. Section 24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current valuation.
C.R.S. Section 39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue
arbitration. You and the Board of Equalization will select an arbitrator from the official list of
qualified people. If you cannot agree on an arbitrator, the District Court of the county in which
the property is located (i.e., Weld) will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fess may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970) 400-4226.
Very truly yours,
Esther E. Gesick, Clerk to the Board
Weld County Board of County Commissioners
and Board of Equalization
Cc: Christopher Woodruff, Weld County Assessor
Chloe Rempel
From:
Sent:
To:
Subject:
Afternoon Chloe,
Maria Raunig <MariaRstevensandassoc corn>
Friday July 13, 2018 12.40 PM
Chloe Rempel
RE (2015-2016) - 18.07.12 - Docket 74071 - BAA BOCC Stapp Toyota - 8019
Raspberry Way
Stevens & Associates would like to Admin Deny the following Accounts for 2018 BOE Appeals.
• R2430203
• R4571806
• R6289486
Please let me know if you have any questions at all.
Thanks,
Maria Raunig
Office Manager
Main. (303) 347-1878
Direct: (720) 500-1087
Fax: (303) 347-9242
E. rnariarEastevensandassoc.corn
STEVENS & ASSOCIATES
e_d. • I_ cl2`r -. 1E5 t; 'SE',.><a RE D LAC 't-,1-4;
From: Chloe Rempel <crempel@weldgov.com>
Sent: Thursday, July 12, 2018 5:20 PM
To: Maria Raunig <MariaR@stevensandassoc.com>
Subject: RE: (2015-2016) - 18.07.12 - Docket 74071 - BAA B0CC - Stapp Toyota - 8019 Raspberry Way
Received. Thank you!
Chloe A. Rempel
Deputy Clerk to the Board
Weld County
1150 O Street
Gree/ey, CO 80631
tel: 970-400-4213
aoig-aac+7
Gk5O tco
From:
To:
Subject:
Date:
Attachments:
weld-cboe@weldgov.com
CTB-County Board of Equalization
Board of Equalization Appeal Submitted
Monday, July 9, 2018 4:22:42 PM
(2018-2019) - 18.03.03 - KOSMOS REAL ESTATE - LOA - R2430203.pdf
(2017-2018) - 16.10.31 - STAPP TOYOTA - WA - R4571806,pdf
(2018-2019) - 18,01.18 - Prestige Equip, Pag lone - LOA - R6289486.pdf
(2018-2019) - 18.01.18 - Prestige Equip, Pag lone - LOA - R62894861.pdf
Appeal Submitted: 04:22 PM on Monday July 9, 2018
Contact Intormation Supplied:
• Contact Name: STEVENS AND ASSOCIATES
• Contact Email: MARIAR(Z STEVENSANDASSOC.COM
• Contact Phone: (303) 347 - 1878
• Email Preference: Contact through email
Property :
R2430203 - 1530 MAIN ST , WINDSOR
Legal: WIN 3.1 F L5 JACOBY FARM 3RD FG
Estimated Value: $ 1700000
Reason: THE ASSESSOR DID NOT PROPERLY CONSIDER THE COST, MARKET OR
INCOME APPROACH TO VALUE OR ASPECTS OF THE PROPERTY IN QUESTION.
R6289486 - 12556 COUNTY ROAD 2 1/2 , WELD
Legal: 16015-V PT SE4 31-1-66 BEG SE COR W1804.55 TOW R/W LN OF UPRR
N 13 D47 E 2685.46 589D52 W 211.86 S 13 D47 W 10.30 589D52 W 316.58 TO TRUE POB
589D52 W 610 527D40 W 108.159 S 16D34 W 452.627 E659.133 N 17D 1 1 E 332.191 TO
BEG OF CURVE TO LEFT DELTA OF CURVE 17D18 RAD OF CURVE 717.38 THENCE
ALONG ARC OF CURVE 216.80 TO TRUE POB (8.0A)
Estimated Value: $ 960000
Reason: THE ASSESSOR DID NOT PROPERLY CONSIDER THE COST, MARKET OR
INCOME APPROACH TO VALUE OR ASPECTS OF THE PROPERTY IN QUESTION.
R4571806 - 8019 RASPBERRY WAY , FREDERICK
Legal: FRE RHBPA L7A RASPBERRY HILL BUSINESS PARK RPLT A
Estimated Value: $ 6000000
Reason: THE ASSESSOR DID NOT PROPERLY CONSIDER THE COST, MARKET OR
INCOME APPROACH TO VALUE OR ASPECTS OF THE PROPERLY IN QUESTION.
Documents
1.) (2018-2019) - 18.03.03 - KOSMOS REAL ESTATE - LOA - R2430203.pdf
2.) (2017-2018) - 16.10.31 - STAPP TOYOTA - LOA - R4571806.pdf
f
3.) (2018-2019) - 18.01.18 - Prestige Equip, Paglione - LOA - R6289486.pdf
You have selected the following Date Preferences:
Aug. 2, 2018, at 10:00 a.m. - 12:00 p.m.
2018-2247
ClS0l00
Aug. 2. 2018. at I :30 p.m. - 3:00 p.m.
Aug. 2, 2018, at 3:00 p.m. - 4:30 p.m.
Aug. 2, 2018, at 8:30 a.m. - 10:00 a.m.
Agent letter: (2018-2019) - 18.01.18 - Prestige Equip. Paglione - LOA - R62894861.pdf
STEVENST&ASSOCIATES (iI$�ECIALIST5 IN: PROPERTY, SALES a USE TAX REDUCTIONS
Property Tax Consultant - Agency Agreement
Owner Address: PO Box 688, Longmont, CO 80502
Property Address/Legal Description/Schedule #: See Attached exhibit A.
Consultant/Agent: Stevens & Associates Cost Reduction Specialists, Inc.
UWe Little Might LLLP, Stapp, Arthur R, Stapp, Debbi L, subsidiaries, parent companies and all affiliated companies agree
with Stevens & Associates Cost Reduction Specialists, Inc. that for the property tax/sales and use tax assessment years
2017, 2018 and prior years, in Colorado as the property referred to above, that Stevens & Associates Cost Reduction
Specialists, Inc, is hereby engaged and authorized to act as agent and consultant before either the Board of review as well
as the State Tax Review Board or for any hearing pertinent to the property for the property tax/sales and use tax
assessment years 2017, 2018 and prior years. Please direct all correspondence and refunds to Stevens & Associates
Cost Reduction Specialists, Inc.
The undersigned further authorizes Stevens & Associates Cost Reduction Specialists, Inc. as agent of the undersigned, in
the name of the undersigned, to execute and cause to be filed on behalf of the undersigned, in the name of the
undersigned, any and all documents relating to an appeal of the said assessments, for the assessment years in question
and prior years, before either the Board of review as well as the State Tax Review Board or any bearings pertinent to the
property.
Thus done and executed on this 0 day of October 2016.
Agreed By:
Little Might LLLP
By:
- --Arthur Stapp
Title: Managing Partner & Owner
Please direct all correspondence/refunds to:
Stevens & Associates I Inc.
9635 Maroon Cir, Suite 450
Englewood, Colorado 80112
KARLA BALLARD
NOTARY PUBLIC
STATE of COLORADO
NOTARY ID 18944012518
M Commission Ex*ire5Au 241 2018
STATE OF O"antedg . ,..
The foregoing instrument was acknowledged before me
This Whey of OCheitar t -1a$V4.
By.
my commission expires:
Arthur. Stapp
Witness my hand and official seal.
rafersamS>
Notary Public Notary Signature
fi1(IIN STEVENS &ASSOCIATES
SPECIALISTS IN PROPERTY, SALES fi USE TAX REDUCTIONS
Exhibit A
Owner Name
Address
Assessor
Parcel ID
Account
STAPP DEBBI L
8337 Greenwood Dr
Boulder
131531107010
R0098642
STAPP, ARTHUR R
STAPP, DEBBI L
1499 Blake St
5H
Denver
162647043
02331-19-109-109
LITTLE MIGHT LLLP
C/O ARTHUR R STAPP
8019 Raspberry
�' Y Way
Weld
131323314001
R4571806
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