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HomeMy WebLinkAbout20162292.tiffSubject Property: PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 864-7710 Denver, Colorado 80203 Fax: (303) 864-7719 Date: Property Owner: RITCHIE BROS PROPERTIES, INC. 4444 RITCHIE DR. MEAD 09/02/2016 Street Address City Schedule Number(s): 120726301001 / R4699107 Attach separate sheet if necessary For Office Use Only Docket No. Fee: Y N Check/Credit Card # p F H Weld ID Board of Equalization 08/09/2016 Appeals the decision of the D Board of Commissioners Dated: County ❑State Property Tax Administrator This appeal concerns:0 Valuation O Refund/Abatement O Exemption O State Assessed Tax Year: 2016 The subject property is currently classified as: ❑Agricultural ICommercial 0 Mixed -Use ❑ Oil & Gas ❑ Non -Exempt (or Partially Non -Exempt) ❑Vacant Land ❑ Residential O State Assessed ❑ Personal Property ❑Other: The subject property should be classified as (if different than the current classification): Actual value assigned to subject property: $6,317,98$.00 Petitioner's estimate of value: $4,828,000.00 Estimated time for Petitioner to present the appeal: minutes or 3 hours. Not less than 30 minutes_ Board will allow equal lime to County or Property Tax Administrator. Appearance: ❑ Petitioner will be present at the hearing ❑ Petitioner will appear by telephone 0 Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-864-7710 ❑ Petitioner will be represented by an attorney on the scheduled date and time of the hearing (Mountain Time Zone) O Petitioner would like to appear by video conference Petitioner must contact the Board at 303-864-7710 at least 21 days in advance of the scheduled hearing to confirm availability of video conference equipment If the property owner is an entity, it must appear under the representation of an attorney licensed in Colorado except as follows: A closely held entity may be represented by an officer of the entity as long as the amount in controversy does not exceed $15,000, exclusive of costs, interest or statutory penalties_ A closely held entity can have no more than three owners. See Section 13-1-127, C.R.S. A closely held entity that will be represented by an officer of the entity must provide a letter to the Board with this petition stating that it has no more than three owners and that the tax amount at issue does not exceed $15,000. A trust filing a petition may be represented by a trustee, an attorney or an agent. Filing Fee: ❑ None Petitioner is appearing pro se (self -represented) and has not filed more than two petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). ❑$33.75 Petitioner is appearing pro se (self -represented) and has filed more than two petitions with the Board of Assessment Appeals during this fiscal year (July 1 — June 30). 0$101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property: The Assessor's calculation of the property's fair market value exceeds the property's actual fair market value. COlmmunica+ions 1O/3/ l(o cc,:co�CPH) asRCca-.) ct/�7ZI� ao (Co- aaq ot500CILI 17 -32765 -0001 -CO on Required attachments to this form: 0 Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial ll Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: DA notarized Letter of Authorization if an agent will be representing Petitioner ❑A list of names, last known addresses and telephone numbers of co -owners or parties directly interested in the subject property if applicable. Certificate of Service I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to: Weld 0 Board of Equalization O Board of Commissioners County 0 State Property Tax Administrator at the following address: 1150 0 Street, P.O. Box 758 Greeley, CO 80631 09/02/2016 on Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed, faxed or hand delivered to all co -owners or parties directly interested in the subject property 09/02/2016 Date I hereby certify that four (4) true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 09/02/2016 Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered.) PETITIONER'S MAIUNG I) S,J& EQUIR1 EVEN IF PETITIONER IS REPRESENTED BY AN AGENT OR ATTORNEY Signature of Agent r.❑ or Attorney 0 /% Signature of Petitioner David Johnson Printed Name Joseph C. Sansone Co., 18040 Edison Ave. Mailing Address Printed Name P.O. BOX 6429 Mailing Address Chesterfield, MO 63005 LINCOLN, NE 68506-0429 City, State, Zip Code Telephone: 636-733-5470 E -Mail: appeals@jcsco.com City, State, Zip Code Telephone: Daytime number E -Mail: It is the Petitioner's responsibility to notify the BAA of any change of address. Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to completing this Petition Form. The Instructions and Rules are available on the internet at www.dola.Colorado.gov/baa or may be requested by phone at 303-864-7710. 17 -32765 -0001 -CO 17327650001C0 AGENT AUTHORIZATION Colorado TO: Weld County Assessor's Office and the Assessment Review Agency The Property Owner(s) listed below hereby authorize and appoint the Joseph C. Sansone Company to act as agent with full authority to handle all matters relating to ad valorem tax matters for our respective listed parcels. This includes, but is not limited to, the filing of property tax declarations or other documents with you or the Assessment Appeals Board, examining any records in your office which we have a right to examine, appearing before any assessment officer or board and discussing assessments and resolving disputes with you concerning the assessments on parcels for which we are responsible for the property taxes. This authority shall terminate when all matters relating to the 2014 through 2018 assessments are resolved. RITCHIE BROS PROPERTIES INC Exact Name of Property Owner 120726301001 #Error Parcel Number Schedule / PIN / Account (if applicable) Authorized Signature a. vI us. 141 .0.-01 Date ileQna ifia-/bar Print Name of Authorized Signer Sv Title vi Sdr, prbfrer7y rt�/n ihl•S77G. on 5!alcvf Cuknasly i:Pna 1/ CA- i 6►tL' E -t GO 4614(A City / County Of: t (14J Ptrb v► On this t1 day of A(A1vUUr , 201'v before me, the undersigned, personally appeared Tc e' uf1 MAt,G (L , known to me (or satisfactorily proven) to be the person whose name is subscribed to within this instrument and acknowledged that he executed the same for the purposes therein contained. RANJEEV SANGRA In witness hereof I heretela my larg@fitjcial seal. A Notary Public in ang for the Province of British Co?ii Sitgit : 950D- Glenlyon Parkway_. Burnaby, B.C. Canada V5J 006 Tal• 77R -A11-5.4011 • Fax: 778-331-4629 Page 1 of 1 August 9, 2016 Agent (if applicable): Petitioner: JOSEPH C SANSONE CO 18040 EDISON AVE STE 400 CHESTERFIELD, MO 63005-3702 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 RITCHIE BROS PROPERTIES INC PO BOX 6429 LINCOLN, NE 68506-0429 RE: THE BOARD OF EQUALIZATION 2016, WELD COUNTY, COLORADO NOTICE OF DECISION Docket #: 2016-2292 Appeal #: 2008211213 Hearing Date: 8/4/2016 10:00 AM 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 2016. The Assessment and valuation is set as follows: Actual Value as Actual Value as Account # Decision Determined by Assessor Set by Board R4699107 Deny - Administrative Deny $6,317,988 $6,317,988 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, 4tz;61./e Esther E. Gesick, Clerk to the Board Weld County Board of County Commissioners and Board of Equalization Cc: Christopher Woodruff, Weld County Assessor NOTICE OF DETERMINATION Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/30/2016 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00AM — 5:00PM ACCOUNT NO. R4699107 TAX YEAR • TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION 2016 2685 PROPERTY OWNER RITCHIE BROS PROPERTIES INC PO BOX 6429 LINCOLN, NE 68506-0429 MEA 1RBAP Li RITCHIE BROTHERS AUCTION PARK FG#1 MEAD 000000000 4444 RITCHIE DR MEAD , CO PROPERTY CLASSIFICATION INDUSTRIAL (. ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER REVIEW. REVIEW 6,317,988 6,317,988 TOTAL I $6,317,988 $6,317,988 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05 - The law requires that data from Jan 2013 to June 2014 be used to establish current values. We have considered all three approaches to value and we have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Agent (If Applicable): 16-DPT-AR PR 207-08/13 R4699107 10610082 APPEAL PROCEDURESS. County Board of Equalization Hearings will be held from August 15' through August 5th at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: htte://www.co.weld.co.us/anes/cboe/ To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1Xe), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, CO 80203 (303) 866-5880 www.dola.colorado.gov/baa Bindin(Q Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. District Court Contact the District Court in the County where the property is located. See your local telephone book for the address and telephone number. PETITION TO COUNTY BOARD OP EQUALIZATION What is your estimate of the property's value as of June 30, 2014? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $ See attachment What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) The Assessor's calculation of value exceeds the actual market value of the property. ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. Signature appeals@jcsco.com 636-733-5470 Telephone Number Email Address ' Attach letter of authorization signed by property owner. 07/13/16 Date Please send all correspondence to: Joseph C. Sansone Company 18040 Edison Avenue, Suite 400 Chesterfield, tVIO &3005 16-DPT-AR PR 207-08/13 R4699107 10610082 August 5, 2016 Petitioner: RITCHIE BROS PROPERTIES INC PO BOX 6429 LINCOLN, NE 68506-0429 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): JOSEPH C SANSONE CO 18040 EDISON AVE STE 400 CHESTERFIELD, MO 63005-3702 RE: THE BOARD OF EQUALIZATION 2016, WELD COUNTY, COLORADO NOTICE OF DECISION Docket #: 2016-2292 Appeal #: 2008211213 Hearing Date: 8/4/2016 10:00 AM 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 2016. The Assessment and valuation is set as follows: Actual Value as Actual Value as Account # Decision Determined by Assessor Set by Board R4699107 Deny - Administrative Deny $6,317,988 $6,317,988 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 Esther Gesick From: Sent: To: Subject: Wade Melies Wednesday, July 27, 2016 10:55 AM Esther Gesick; Courtney Anaya 2016 CBOE Hearing Admin Denials for three accounts. Wade From: David Johnson [mailto:djohnson@jcsco.com] Sent: Wednesday, July 27, 2016 10:32 AM To: Wade Melies <wmelies@co.weld.co.us> Subject: RE: 2016 CBOE Hearing Wade, We will do the Administrative Denials for R0179594, R4699107 and R6783782. Let me know if I need to do something further on my end. Thank you, David Johnson Joseph C Sansone Company 18040 Edison Avenue Chesterfield, MO 63005 1-636-733-5455 Direct 1-800-394-0140 Ext 5455 1-636-733-2223 Fax djohnson%u)jcsco.com 1 02e2/le -02.W a From: Wade Melies [mallto:wmclics( co.weld.co,us] Sent: Thursday, July 21, 2016 9:28 AM To: David Johnson Subject: 2016 CBOE Hearing David I have quickly reviewed three accounts your company has filed CBOE hearing on. R0179594 BSC Del Camino LLC 30,032 sq. ft. office, R&D, and manufacturing building R4699107 Richie Bros Properties Inc 71,373 sq. ft. three building on 65.5 acres equipment auction house R6783782 Pacifico Real Estate Holdings 18,951 sq. ft. Lexus Dealership blt. 2013, will be requesting actual construction costs In the past you have requested Administrative Denial at the CBOE level. This allow us to fully analyze the appeal and potentially reach a settlement, as well as preserving your right to file on the State Board of Assessment Appeals. Are you willing to do this on these three account? Thanks Wade Wade J. Melies Commercial Appraiser Weld County Assessor's Office 970-400-3672 ‘Ainieliescriifiyeeldgov.Coin wrnelies iico.weld.co.us 2 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 NOTICE OF DETERMINATION RECEIVED JUL 192016 WELD COUNTY COMMISSIONERS Date of Notice: 6/3012016 Telephone: (970) 353-3845 Fax; (970) 304-6433 Office Hours: 8:00AM — 5:00PM ACCOUNT NO. TAX YEAR M TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R4699107 2016 2685 j MEA 1RBAP L1 RITCHIE BROTHERS AUCTION 5 Ili IL O ir S. RITCHIE BROS PROPERTIES INC Po BOX 6429 LINCOLN, NE 68506-0429 PARK FG#1 MEAD 000000000 4444 RITCHIE DR MEAD , CO PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW INDUSTRIAL 6,317,988 6,317,988 TOTAL $6,317,988 $6,317,988 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05 - The law requires that data from Jan 2013 to June 2014 be used to establish current values. We have considered all three approaches to value and we have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-13-106(1)(a), C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The Focal taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional Information. Agent (If Applicable): 02,to (4 /- Cc 2016-2292 16 -DPI -AR PR 207-08/13 R.4699107 10610082 APPEAL PROCEDURES County Board of Equalization Hearings will be held from August 16t through August 5th at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: http:/Avww.co.welcl,co.us/oppsJcboef To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.doia.colorado.gov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization_ If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, ,¢ 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2014? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C,R.S.) See attachment What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) The Assessor's calculation of value exceeds the actual market value of the property. ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. Signature appeals@jcsco.com 636-733-5470 07/13/16 Telephone Number Email Address ' Attach letter of authorization signed by property owner Date Please send all correspondence to: Joseph C. Sansone Company 18040 Edison Avenue, Suite 400 Chesterfield, MO 63005 16-DPT-AR PR 207-08/13 R4699107 10610082 1 JOSEPH C. SANSONE COMPANY Bias 7bx Sobokkots• AGENT AUTHORIZATION Colorado TO: Weld Assessor's Office and the Assessment Review Agency The Property Owner(s) listed below hereby authorize and appoint the Joseph C. Sansone Company to act as agent with full authority to handle all matters relating to ad valorem tax matters for our respective listed parcels. This includes, but is not limited to, the filing of property tax declarations or other documents with you or the Assessment Appeals Board, examining any records in your office which we have a right to examine, appearing before any assessment officer or board and discussing assessments and resolving disputes with you concerning the assessments on parcels for which we are responsible for the property taxes, This authority shall terminate when all matters relating to the 2013 through 2018 assessments are resolved. RITCHIE BROS PROPERTIES INC 120726301001 R4699107 Exact Name of Property Owner Exact Name of Property Owner Parcel Number ScheduleTIN/Account (if applicable) Parcel Number Schedule/PIN/Account (if applicable) Exact Name of Property Owner Parcel Number Exact Name of Property Owner AUTHORIZED SIGNATURE DATE 3/7/16 State of Colorado City/County of Parcel Number Schedule/PIN/Account (if applicable) Schedule/PIN/Account (if applicable) fVeat,a Ma/eba-r PRINT NAME OF AUTHORIZED SIGNER . r& en/ r`so r1 Pt4er7i7 ,m 44:6 TITLE Y flr-MYYYir,i 1•j L. On this day of , 20 before me, the undersigned, personally appeared known to me (or satisfactorily proven) to be the person whose name is subscribed to within this instrument and acknowledged that he executed the same for the purposes therein contained. In witness hereof! hereunto set my hand and official seal. Notary Public REVISED 06/15 REAL PROPERTY SUMMARY ANALYSIS OF Ritchie Bros Properties Inc 4444 Ritchie Drive Mead, CO 80504 Parcel ID(s) 120726301001 As of 1/1/2016 Appeal Number Prepared By: Y.f691C Bu7C:XE CJ*GAet[ JOSEPH C. SANSONE COMPANY 18040 Edison Avenue Chesterfield, Missouri 63005 <This is not an appraisal> This information is provided by the Joseph C. Sansone Company as an authorized advocate and representative of the property owner or taxpayer, Therefore, the information is not and should not be considered an objective analysis of the value of the subject property interest. The information is not intended to constitute an "appraisal" or "appraisal report" pursuant to the Uniform Standards of Professional Appraisal Practice ("USPAP") or Missouri law. No one from the Joseph C. Sansone Company is acting as a licensed or certified real estate appraiser in this matter. Whether any person involved in the preparation or presentation of the information is a licensed or certified appraiser is of no importance and the information and presentation are not intended to comply with the USPAP requirements of appraisal practice. 17827650001W LU 4444 Ritchie Drive PTR Number: 17327650001CO Location IDs: 120726301001 Tax Year 2016 / Pay Year 2017 Area Type MANUFACTURING MANUFACTURING OFFICE Location Totals Gross Building Area Net Leaseable Area 35,000 35,000 34,200 34,200 2,173 2,173 71,373 71,373 Potential Gross Income Vacancy and Credit Loss 5.50 192,500 8.0% 15.400 5.50 188,100 8.0% 15,048 5.50 11,952 8.0% 956 5.50 392,552 8.0% 31,404 Effective Gross Income Overall Expense I 177,100 10.0% 17,710 ' 173,052 10,995 10.0% 17,305 110.0% Lail I 361,147 10.0% 36,115 Net Operating Income 159,390 155,747 9,896 325,033 Base Cap Rate 8.750 Adj Tax Rate 0.208 Adj Cap Rate 8.958 Value Sum C450.,5F) 3,628,406 Plus 60 AC Excess Land @ $20,000/AC 1,200,000 Indicated Value 4,828,000 Total Indicated Value per SF(NLA) 67.65 173 76500010O Broker's Opinion• This is not an appraisal• See Full Disclaimer Parties to Transaction Prepared for Sale One Page Report for Industrial Properties Presented by Zeke Sansone Joseph C. Sansone Co. (636) 537-2307 mmcdonald@jcsco.com License: jkhvhgchc 1 4066 Camelot Cir, Longmont, CO 80504 Sale Information Sale Status: Sale Date: Sale Price: Listing Price: Estimated days on LoopNet Marketplace: Sold 09/29/2011 $895,000 ($51.14/SF) $1,100,000 80 Property Details Property Type: Property Sub -type: Building Size: Lot Size: APN / Parcel ID: Industrial Warehouse 17,500 SF 4.31 Acres R7052598 Property Description Industrial warehouse building. With six 14' overhead doors, clear span steel construction, and sealed and painted floor, this property is 17,500 sf total with approximately 2,000 sf finished office space. Seller: Joel Sax Broker: Loveland Commercial, LLC Nathan Klein Financing Comments Buyer: RCDR PROPERTIES LLC Cash Sale. Notes 2 14320 Longs Peak Court, Longmont, CO 80504 Sale Information lam, 1 Parties to Transaction Sale Status: Sale Date: Sale Price: Listing Price: Sold 01/31/2014 $850,000 ($59.65/SF) $875,000 Property Details Property Type: Property Sub -type: Building Size: Lot Size; APN I Parcel ID: Industrial Industrial -Business Park 14,250 SF 0.93 Acres R0233094 Property Description Prime Industrial Building Located near 1-25 and Hwy 66. Includes 2 - 14' and 1 - 12' overhead doors, commercial paint booth, fire sprinklers thoughtout, a security system, plus 4,325 so ft finished and air- conditioned office space, offices have 2 phone & 2 Cat5E outlets in each office. Building is on a .93 acre lot. Brand new 4500 sq.ft. addition built in 2005. Broker: Notes Jon Schoonover 2425 Canyon Blvd., #110 Boulder, CO 3 100 Front Street, Platteville, CO 80651 r • s „, ditekti • 1 Parties to Transaction Sale Information Sale Status: Sold Sale Date: 04117/2013 Sale Price: $650,000 ($42.32/SF) Property Details Property Type: Industrial Property Sub -type' Warehouse Building Size: 15,361 SF Lot Size: 4.36 Acres APN / Parcel 1D: R4858586 Seller SEILBACH INVESTMENTS LLC Financing Comments Buyer: DOWN & DEEP TRUCKING LLC 100 Front St Platteville, CO Sale involved mortgage financing. Lender identified as PLATTE VLY BK. Notes 4 880 Weaver Park Rd, Longmont, CO 80501 Parties to Transaction Sale Information Sale Status: Sold Sale Date: 08/30/2011 Sale Price: $550,000 ($41.84/SF) Property Details Property Type: Property Sub -type: Building Size: Lot Size: APN / Parcel ID: Industrial Warehouse 13,146 SF 1.00 Acres 131502418011 Property Description The property is a 15 -year -old, single - story industrial building locatd in the NE quadrant of E Rogers Rd and Weaver Park Rd. Seller: Rutt Family LLLP Financing Comments Buyer: Weaver 880 LLC 880 Weaver Park Rd Longmont, CO Cash Sale. Notes 4093 Specialty P1 , if. . , * . -it, • • w !II I a i 1 11 Ill Ili 1 x ;.. i laillifr• - wale Location: Weld County Ind Cluster Building Type: Class B Flex Weld County Ind Submarket Status: Built 1997 Weld County Tenancy: Multiple Tenant Longmont, CO 80504 Land Area: 3.99 AC Stories: 2 RBA: 56,623 SF Management: - Recorded Owner: Cactus Investments LLP Total Avail: 38,803 SF % Leased: 100° Ceiling Height 23'0"-24'0" Crane: - Column Spacing: - Rail Line: - Drive Ins: 4 Cross Docks: - Loading Docks: 3 ext Const Mat: Reinforced Concrete Power - Utilities: - Expenses: 2015 Tax @ $1.851sf Parcel Number: 131314200076 Parking: 101 free Surface Spaces are available; Ratio of 1.7811,000 SF Floor SF Avail Bldg Condo Rent/SHY r+ Sea Occupancy Term Use/Type P 1st / Suite A 16,625 16,625 $6.00/nnn 30 Days Negotiable Direct P 1st / Suite B 13,695 13,695 $6.00/nnn 30 Days Negotiable Direct Copyrighted report licensed to Joseph C. Sansone Company - 200793 1241 N Kimbark St Imo- `! DI 1 ��14'1$1 r .� .. L r ri iesil vi s Fa tact P It- J . Still, arm a..- - _- #"� - .- *v„.__ % • Location: Boulder Ind Cluster Building Type: Class C Warehouse Boulder County Ind Submarket Status: Built 1965 Boulder County Tenancy: Multiple Tenant Longmont, CO 80501 Land Area: 1.20 AC Stories: 3 RBA: 33,002 SF Management: Tebo Development Co. Recorded Owner: Tebo Development Co. Total Avail: 13,096 SF % Leased: 70.8% Ceiling Height: 16'0"-18'0" Crane: None Column Spacing: - Rail Line: None Drive Ins: 6 -10'0"w x 14'0"h Cross Docks: - Loading Docks: None Const Mat: Steel Power: 1000a/230v 3p/4w Utilities: - Expenses: 2015 Tax @ $0.37/sf, 2012 Est Tax @ $0.32/sf; 2010 Ops @ $1.08/sf, 2012 Est Ops @ $0.59/sf Parcel Number: 1205344-09-018 Parking: Ratio of 0.42/1,000 SF Floor SF Avail Bldg Contig Rent/SFPfr + Svs Occupancy Term Use/Type _ P 1st 3,454 13,096 $7.001nnn 30 Days 2-5 yrs Direct Copyrighted report licensed to Joseph C. Sansone Company - 200793. 1822 Skyway Dr - Skyway Commercial Center - Vista Commercial Center F,. _ I _ - ]f Location: Skyway Commercial Center Building Type: Class B Flex Weld County Ind Cluster Status: Built Oct 2000 Weld County Ind Submarket Tenancy: Multiple Tenant Weld County Longmont, CO 80504 Land Area: 0.18 AC Stories: 1 RBA: 40,743 SF Management: - Recorded Owner: M.S. Strong LLC Total Avail: 5,173 SF % Leased: 87.3% Ceiling Height 14'0" Crane: - Column Spacing: - Rail Line: None Drive Ins: 19 - 12'0"w x 12'0"h Cross Docks: - Loading Docks: None Const Mat: Steel Power: 200-600a 3p Utilities: Heating - Gas Expenses: 2015 Tax @ $1.611sf; 2004 Est Ops @ $2.85/sf Parcel Number: 131308107008, 131308107009, 131308107010, 131308107011, 131308107012, 131308107013, 131308107014, 131308107015, 131308107016, 131308107017, 131308107018, 131308107019, 131308107020, 131308107021, 131308107022, 131308107023, 131308107024, 131308107025 Amenities: Air Conditioning - • Floor - SF Avail • Bldg Contig Price _ i RentlSFlYrt Svs ; _ :Occupancy -Term UserType_ P 1st / Suite I 5,173 5,173 No $7.75/nnn Vacant Negotiable Direct Copyrighted report licensed to Joseph C. Sansone Company -200793. JOSEPH C. SANSONE COMPANY Business Tax Solutions® July 15, 2016 Weld County Board of Equalization 1150 O Street Greeley, CO 80631 RE: County Board of Equalization Notice of Determination Appeals Dear BOE Administrator: RECEIVED 9 2016 WELD COUNTY COMMISSIONER` Please find enclosed the signed Notice of Determinations (NOD) for the Schedule/Account Numbers that we wish to appeal to the County Board of Equalization (BOE). The enclosure also includes a list of those properties being appealed. Since we have multiple parcels within your county and we are working with multiple counties and their BOE, if it is possible, please call me prior to setting the hearing date. am requesting this so I can avoid any conflicts and set our travel plans. I can be reached directly at the following telephone number, (636) 733-5474. I appreciate your consideration of the above request. Thank you in advance for your assistance. ti David Suden Joseph C Sansone Company 18040 Edison Avenue Chesterfield, MO 63005 dsuden@jcsco.com 636-733-5474 Direct [Type here] Joseph C. Sansone Company BOE-STC Appeals Tax Year/Lien Year: 2016/2015 State: CO 17115080005C0 Agfinity 55 South Oak Avenue 55 South Oak Avenue Eaton, CO 80615 Lead Analyst: Local Hearing Date: Parcel ID 080306001010 Filed Local Appeal State Appeal 17327430001CO BSC Del Camino LLC 4161 Specialty Place Weld, CO 80542 Lead Analyst: Local Hearing Date: Parcel ID 131314001000 131314001001 Local Appeal NO APPEAL Filed State Appeal NO APPEAL 17327490001C0 Kaylor of Colorado 237 22nd Street Greeley/ CO 80631 Lead Analyst: Local Hearing Date: Parcel ID 096117102002 Filed Local Appeal State Appeal 1732765000100 Ritchie Bros Properties Inc 4444 Ritchie Drive Mead, CO 80504 Lead Analyst: Local Hearing Date: Parcel ID 120726301001 Filed Local Appeal State Appeal 17328160001CO Windmill Child Enrichment Center 1215 Automation Drive Windsor, CO 80550 Lead Analyst: Local Hearing Date: Parcel ID 080722321002 Filed Local Appeal State Appeal 1732829000100 4681 20th Street 4681 20th Street Greeley, CO 80634 Lead Analyst: 7/15/2016 08:47 Report Parameters: TaxYear: 2016; State: Co; JurisType: ALL; JurisName: Weld; ProdLine: Real Estate; Analyst: ALL; Level: Local; ApStatus: Filed: ActualAp: ALL Page 1 of 2 Joseph C. Sansone Company Tax Year/Lien Year: 2016/2016 BOE-STC Appeals State: CO Local Hearing Date: ; Filed Parcel ID 095911345001 Local Appeal State Appeal 17328370001C0 Pacifico Real Estate Holdings LLC 5700 Gateway Court Dacono, CO 80514 Lead Analyst: Local Hearing Date: Parcel ID 146702204001 Filed Local Appeal State Appeal 17329280009C0 First National 1701 23rd 1701 23rd Avenue Greeley, CO 80634 Lead Analyst: Local Hearing Date: Parcel ID 095912400020 ;Filed Local Appeal State Appeal 7/15/2016 08:47 Report Parameters: TaxYear: 2016; State: CO; JurisType: ALL; JurisName: Weld; ProdLine: Real Estate; Analyst: ALL; Level: Local; ApStatus: Filed; ActualAp: ALL Page 2 of 2 ‘c_ i i iii :PH C. SANSONE CO. Business Tax Solutions' an Avenue + St. Louis, Missouri 63005 t° may. For Domestic Use Only sz tenet imR,a , 2°t3 7013 3020 0002 0723 9157 Weld County Board o£ Equalization 115O O Street Greeley, CO 80631 July 22, 2016 Petitioner: RITCHIE BROS PROPERTIES INC PO BOX 6429 LINCOLN, NE 68506-0429 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): JOSEPH C SANSONE CO 18040 EDISON AVE STE 400 CHESTERFIELD, MO 63005-3702 RE: THE BOARD OF EQUALIZATION 2016, WELD COUNTY, COLORADO NOTIFICATION OF HEARING SCHEDULED Docket #: 2016-2292, AS0094 Appeal #: 2008211213 Hearing Date: 8/4/2016 10:00 AM Account(s) Appealed: R4699107 Dear Petitioner(s): The Weld County Board of Equalization has set a date of AUGUST 4, 2016, at or about the hour of 10:00 AM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado. You have a right to attend this hearing and present evidence in support of your petition. The Weld County Assessor or his designee will be present. The Board will make its decision on the basis of the record made at the aforementioned hearing, as well as your petition, so it would be in your interest to have a representative present. If you plan to be represented by an agent or an attorney at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an authorization for the agent or attorney to represent you. If you do not choose to attend this hearing, a decision will still be made by the Board by the close of business on August 5, 2016, and mailed to you within five (5) business days. Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10 minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide evidence to support your position. This may include evidence that similar homes in your area are valued less than yours or you are being assessed on improvements you do not have. Please note: The fact that your valuation has increased cannot be your sole basis of appeal. Without documented evidence as indicated above., the Board will have no choice but to deny your appeal. If you wish to obtain the data supporting the Assessor's valuation of your property, please submit a written request directly to the Assessor's Office by fax (970) 304-6433, or if you have questions, call (970) 353-3845. Upon receipt of your written request, the Assessor will notify you of the estimated cost of providing such information. Payment must be made prior to the Assessor providing such information, at which time the Assessor will make the data available within three (3) working days, subject to any confidentiality requirements. Please advise me if you decide not to keep your appointment as scheduled. If you need any additional information, please call me at your convenience. Very truly yours, BOARD OF EQUALIZATION Esther E. Gesick Clerk to the Board Weld County Board of County Commissioners cc: Christopher Woodruff, Assessor Hello