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HomeMy WebLinkAbout20162295.tiffPETITION 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: PACIFICO REAL ESTATE HOLDINGS, LLC Subject Property: 5700 GATEWAY CT. DACONO Street Address City Schedule Number(s): 146702204001 / R6783782 09/02/2016 Attach separate sheet if necessary For Office Use Only Docket No. Fee: y N Check/Credit Card a P F H WeldID Board of Equalization 08/09/2016 Appeals the decision of the 0 Board of Commissioners Dated: County ❑State Property Tax Administrator This appeal concerns:0 Valuation 0 Refund/Abatement 0 Exemption 0 State Assessed Tax Year: The subject property is currently classified as: 0 Agricultural OCommercial 0 Mixed -Use 0 Oil & Gas ❑Non -Exempt (or Partially Non -Exempt) ❑Vacant Land 0 Residential 0 State Assessed 0 Personal Property 0 Other: The subject property should be classified as (if different than the current classification): Actual value assi ned to pro$3,835,054.00 9 subject p pe rty: Petitioner's estimate of value: Estimated time for Petitioner to present the appeal: minutes or 3 hours. Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator. 2016 Appearance: $2,705,000.00 ❑ Petitioner will be present at the hearing ❑ Petitioner will appear by telephone E 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) ❑ 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, CRS. 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. Comrnunca-tons (0/3/ (Ca cc, CGk,C FH.5 GSR C C cV977((o 001(D ,95 17 -32837 -0001 -CO 0.5 0 0 c4 on on Required attachments to this form: El Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: EA 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 County I3 Board of Equalization ❑ Board of Commissioners ❑ State Property Tax Administrator at the following address: 1150 0 Street, P.O. Box 758 Greeley, CO 80631 09/02/2016 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 Date (One copy may be wed to the Board but the original and two additional copies must be mailed or hand delivered.) PETITIONER'S MAILINGAD?RSS IS QUIRED EVEN IF PETITIONER IS REPRESENTED BY AN AGENT OR ATTORNEY 09/02/2016 Signature of Agent or Attorney David Johnson Printed Name Joseph C. Sansone Co., 18040 Edison Ave. Mailing Address Chesterfield, MO 63005 City, State, Zip Code Telephone: 636-733-5470 E -Mail: appeals@jcsco.com Signature of Petitioner Printed Name 777 BROADWAY Mailing Address DENVER, CO 80203-3409 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 intemet at www.dola.Colorado.gov/baa or may be requested by phone at 303-864-7710. 17 -32837 -0001 -CO 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. Pacifico Real Estate Holdings LLC Exact Name of Property Owner /iLp Authored Sig Date 146702204001 Parcel Number Schedule / PIN / Account (if applicable) V/, Diu P ,U.ut //20/ Pri Name i-e5 Title ner State of Colorado � City / County Of: 1_,Q-tJh On th i'C day •f 20 before me, the undersigned, personally appeared nown to me (or satisfactorily y proven) to be the person whose name is subscribed to within this instrum -nt and acknowled-d that he executed the same for the purposes therein contained. In witness hereof I hereunto set my hand and official seal. 173283700010O BRENDA J. SHEARRER NOTARY PUBLIC STATE OF COLORADO NOTARY ID 1N]40Cl3S6 nC0MM EPIC AUGUST 20, 2017. Notary Public: )it,riAti,-,32- Au-AAR- 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 PACIFICO REAL ESTATE HOLDINGS LLC C/O RICKENBAUGH CADILLAC 777 BROADWAY DENVER, CO 80203-3409 RE: THE BOARD OF EQUALIZATION 2016, WELD COUNTY, COLORADO NOTICE OF DECISION Docket #: 2016-2295 Appeal #: 2008211217 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 R6783782 Deny - Administrative Deny $3,835,054 $3,835,054 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 toyyou.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 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. R6783782 TAX YEAR TALE AREA LEGAL DESCRIPTIOW MINIMAL LOCATION 2016 2954 6 PACFICO REAL ESTATE HOLDINGS LLC C/O RICKENBAUGH CADILLAC 777 BROADWAY DENVER, CO 80203-3409 LOT 1 DACONO GATEWAY CENTRE MINOR RPLT L OTS 6 & 7 RPLT LOT 3 5700 GATEWAY CT DACONO. CO PROPERTY CLASSIFICATION A $SOR'S VA JATITii: ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW COMMERCIAL 3,835,054 3,835,054 TOTAL_ $3,636,064 $3,836,064 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): JOSEPH C SANSONE CO 18040 EDISON AVE STE 400 CHESTERFIELD, MO 63005-3702 2_0(k) I-7-- 32 16-DPT-AR PR 207-08/13 R6783782 10610132 APPEAL PROCEDURES 1 County Board 1 hrough�August 5th aation ts will be held 1160 from Augu11 O 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 O631 Telephone: (970) 356-4000 ext, 4225 Online: http://www.co.wekis4.u_sievosicboe/ To preserve your appeal rights, your Petition to the County Boater of Equalization liomust be postmarked or delivered on or before July 16 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 h Be anty d oBoardf of Equalizationment by d you wish to continue your appeal, you must file an appeal 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: p Court Board of Assessment Appeals Contact the District Court in the County Denver, CO 80203 Street, Room 315 where the property is located. See your -5 local telephone book for the address and (303) 866-5880 telephone number. www.dola.coloradosiov/baa r a lia Ararbitr on or a ist off arrbbiitrators, 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, a 39-1-120(3), C.R.S. mrnott TO MOM BOARD OF EQUA N What Is our estimate of the property's value as of June 30, 2014? (Your opinion of value in terms of a specific OIIar amount is required for real property pursuant to § 39-8-108(1.5), C.R.S.) $ see ma ment What is the basis for your estimate of value or your reason son fo i.e., comparable r requesting a review? sales, re(Ple lad a anal ch additional sheets as necessary and any supporting installed cost, appraisal, etc.) I he Assessor's calculation of value exceeds the actual market value of the property. 1 ATIRSTATICN 1 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. 636-733-5470 07/13/16 Telephone Number Date Signature appeals@jcsco.com Email Address Attach letter of authorization signed by property owner. Please send all correspondence to: Joseph C. Sansone Company 18040 Edison Avenue, Suite 400 Chesterfield, MO 63005 16-DPT-AR PR 207-08/13 R8783782 10610132 August 5, 2016 Petitioner: PACIFICO REAL ESTATE HOLDINGS LLC C/O RICKENBAUGH CADILLAC 777 BROADWAY DENVER, CO 80203-3409 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 #: 2016-2295 Appeal #: 2008211217 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 R6783782 Deny - Administrative Deny $3,835,054 $3,835,054 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 ,2D/6- .292_4? 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, e4tzL/e 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. Rat 4Gc 1cl(,/bp 12e - 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@jcsco.conl 1 otolGi' oza 4500q,/ From: Wade Melies [mail to:wcnelics&ica.weicl.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. 80179594 BSC Del Camino LLC 30,032 sq. ft. office, R&D, and manufacturing building 84699107 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 bit, 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 wrnelies@weldgov.com wmelies6i2co.weld.co.us 2 Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 NOTICE OF DETERMINATION RECEIVED JUL 1 9 2046 WELD COUNTY COMMISSIONERS Date of Notice: 6/30/2016 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00AM — 5:00PM 91OC(3llwT NO. x TAX YEAR TIC[ AREA DESCRIPTION/PHYSICAL LOCATION R6783782 2016 2954 LOT 1 DACONO GATEWAY CENTRE MINOR RPLT L OTS 6 & 7 RPLT LOT 3 5700 GATEWAY CT DACONO,CO o I PAGIFICO REAL ESTATE HOLDINGS LLC C/O RICKENBAUGH CADILLAC 777 BROADWAY DENVER, CO 80203-3409 PROPERTY CLASSIFICATION ASSESSOWS VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW COMMERCIAL 3,635,054 3,835,054 TOTAL ;3,835,054 $3,836,054 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): JOSEPH C SANSONE CO 18040 EDISON AVE STE 400 CHESTERFIELD, MO 63005-3702 1 �-- 2'? ?? ?_/-C° 2016-2295 16-DPT-AR PR 207-08/13 R6783782 10610132 APPEAL PROCEDURES 1 County Board of Equalization Hearings will be held from August 9`t through August 5th at 1150 0 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 0 Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: http:/'/www.co,weld.co.usiappslcboe/ 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 313 Sherman Street, Room 315 Contact the District Court in the County Denver, CC 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.calorado.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 fails 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�dllollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $ See nt 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 Assessors ca Cu afion o value exceeds the actual market value of the property. ATTESTATION I, theundersigned owner or agent' of the property identified above, affirm that the statements contained herein and on any attachments hereto are true and complete. 636-733-5470 Signature appeals@jcsco.com Telephone Number Email Address 1 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, MO 63005 16-DPT-AR PR 207-08/13 88783782 /0610132 JOSEPH C. SANSONE COMPANY Business TaxSntullnns°' 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 2014 through 2018 assessments are resolved. PACIFICO REAL ESTATE HOLDINGS LLC R6783782 Exact Name of Property Owner Parcel Number Exact Name of Property Owner Parcel Number Exact Name of Property Owner Parcel Number Exact Name of Property Owner Parcel Number vt, AUTHORED SNATURE 1#247bov Schedule/PIN/Account (if applicable) Schedule/PIN/Account (if applicable) Schedule/PIN/Account (if applicable) Schedule/PIN/Account (if applicable) ffhtiv ;et Vt PRINT N OF AUTHORIZED SIGNER its/deaf DATE TITLE State of Colorado City/County of 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 I hereunto set my hand and official seal. Notary Public REVISED 06/15 REAL PROPERTY SUMMARY ANALYSIS OF Pacifico Real Estate Holdings LLC 5700 Gateway Court Dacono, CO 80514 Parcel ID(s) 146702204001 As of 1/1/201.6 Appeal Number Prepared By: rumor ti.$ [aW.j.r b4 W Mesa.' 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. 17328370001C0 1'4 YYW 7 1$4=1-1,110.14Y 1aaJH aN 5700 Gateway Court PTR Number: 17328370001CO Location lOs: 146702204001 Tax Year 2016 / Pay Year 2017 Area Type AUTO DEAL Location Totals „ Gross Building Area Net Leaseable Area 18,951 18,951 18,951 18,951 Potential Gross income Vacancy and Credit Loss Effective Gross income Overall Expense Net Operating Income Base Cap Rate Ad! Tax Rate Adj Cap Rate Value Sum Indicated Value 15.00 284,265 8.0% 22, 741 261,524 10.0% 26,152 235,371 Total Indicated Value per SF(NLA) 15.00 284,265 8.0% 22.741 261,524 10.0% 26,152 235,371 8.500 0.200 8.700 2,705,419 2,705,000 142.76 17328'370001%0 Proker's Opinion —This is not an appraisal--Sc:e Full Disclaimer 1111 Southgate Dr KIA - Iron Mountain Autoplex Windsor, CO 80550 Auto Dealership Building of 19,022 SF Sold on 11/20/2012 for $1,900,000 - Research Complete buyer 410 Partnership Lllp 2262 S Queen St Lakewood, CO 80227 (303) 901-5959 seller CP San Antonio RE Holdco LLC 401 S Old Woodward Ave Birmingham, MI 48009 vital data Escrow/Contract: Sale Date: Days on Market: Exchange: Conditions: Land Area SF: Acres: $/SF Land Gross: Year Built, Age: Parking Spaces: Parking Ratio: FAR Lot Dimensions: Frontage: Tenancy: Comp ID: income expense data 90 days 11/20/2012 1,117 days No Purchase By Tenant 270,508 6.21 $7.02 2009 Age: 3 403 0.07 513 feet on Southgate Dr 605 feet on CR 34 Single 2634679 financing 1st Hyundai Cap America (Conventional) Bal/Pmt: $1,760,000 Sale Price: Status: Building SF: Price/SF: Pro Forma Cap Rate: Actual Cap Rate: Down Pmnt: Pct Down: Doc No: Trans Tax: Corner: Zoning: Percent Improved: Submarket: Map Page: Parcel No: Property Type: $1,900,000 Confirmed 19,022 SF $99.88 $140,000 7.4% 3890529 $190 No C-1 Northern Colorado Ret Retail Listing Broker Cushman & Wakefield of Colorado 1050 17th St Denver, CO 80265 (303) 813-6400 Matthew Trone, Samuel Brenner Buyer Broker No Buyer Broker on Deal Copyrighted report licensed to Joseph C. Sansone Company - 200793. 7/8/2015 Page 3 3870 Byrd Dr L2 Auto - Block 4, Lot 5 - Centerra Motorplex Loveland, CO 80538 Auto Dealership Building of 26,300 SF Sold on 4/27/2012 for $2,499,000 - Research Complete buyer Moreland Properties LLC 3870 Byrd Dr Loveland, CO 80538 (303) 301-2899 seller Lithia Real Estate, Inc. 360 E Jackson St Medford, OR 97501 (541) 776.6401 vital data Escrow/Contract: Sale Date: Days on Market: Exchange: Conditions: Land Area SF: Acres: $/SF Land Gross: Year Built, Age: Parking Spaces: Parking Ratio: FAR Lot Dimensions: Frontage: Tenancy; Comp ID: income expense data 4/27/2012 352 days No 304,920 7 $8.20 2007 Age: 5 280 0.09 470 feet on Test Dr 312 feet on Byrd Dr Single 2308197 Expenses financing - Taxes - Operating Expenses Total Expenses $82,454 $82,454 Sale Price: Status: Building SF: Price/SF: Pro Forma Cap Rate: Actual Cap Rate: Down Pmnt: Pct Down: Doc No: Trans Tax: Corner: Zoning: No Tenants: Percent Improved: Submarket: Map Page: Parcel No: Property Type: $2,499,000 Confirmed 26,300 SF $95.02 20120028227 No Commercial 1 39.0% Northern Colorado Ret 85032-28-005 Retail Listing Broker No Listing Broker on Deal Buyer Broker No Buyer Broker on Deal Copyrighted report licensed to Joseph C. Sansone Company - 200793_ 7/8/2015 Page 1 1799 Exposition Dr Audi Boulder - FKA Stammler Audi Boulder, CO 80301 Auto Dealership Building of 18,898 SF Sold on 8/26/2013 for $3,100,000 - Research Complete buyer Kuni Automotive c/o Tim Hays 203 SE Park Plaza Dr Vancouver, WA 98684 (503) 372-7457 Seller Stammler Imports, Inc. clo Adolf Stammler 1799 Exposition Dr Boulder, CO 80301 (303) 442-7007 vital data 1 Escrow/Contract: 89 days Sale Date: 8/26/2013 Days on Market: Exchange: No Conditions: - Land Area SF: 78,408 Acres: 1.8 8/SF Land Gross: $39.54 Year Built, Age: 1976 Age: 37 Parking Spaces: 83 Parking Ratio: 5.75/1000 SF FAR 0.24 Lot Dimensions: Frontage: 297 feet on Exposition Drive 143 feet on 38th Street Tenancy: Single Comp ID: 2825314 income expense data Expenses - Taxes - Operating Expenses Total Expenses $50,462 $50,462 Sale Price: $3,100,000 Status: Confirmed Building SF: 18,898 SF Price/SF: $164.04 Pro Forma Cap Rate: - Actual Cap Rate: Down Pmnt: - Pct Down: Doc No: 3338112 Trans Tax: Corner: No Zoning: 2139 Percent Improved: 44.9% Submarket: Boulder Ret Map Page: Parcel No: 1463294-02-010 Property Type: Retail Listing Broker No Listing Broker on Deal Buyer Broker No Buyer Broker on Deal financing 1st Bank Of America Bal/Pmt: $2,635,000 Copyrighted report licensed to Joseph C. Sansone Company - 200793. 7/8/2015 Page 1 1800 Industrial Cir King Automotive Longmont, CO 80501 Auto Dealership Building of 18,978 SF Sold on 12/9/2013 for $3,100,000 - Research Complete buyer Valley Nissan 1005 Ken Pratt Blvd Longmont. CO 80501 (303) 776-0443 seller Fred L Otis 1812 56th Ave Greeley, CO 80634 (970) 330-6700 vital data Escrow/Contract: Sale Date: Days on Market: Exchange: Conditions: Land Area SF: Acres: $/SF Land Gross: Year Built, Age: Parking Spaces: Parking Ratio: FAR Lot Dimensions: Frontage; Tenancy: Comp ID: Income expense data 12/9/2013 No 130,680 3 $23.72 1976 Age: 37 120 6.32/1000 SF 0.15 2916404 Sale Price: Status: Building SF: Price/SF: Pro Forma Cap Rate: Actual Cap Rate: Down Pmnt: Pet Down: Doc No: Trans Tax: Corner: Zoning: No Tenants: Percent Improved: Submarket: Map Page: Parcel No: Property Type: listing Broker $3,100,000 Full Value 18,978 SF $163.35 $1,000,000 32.3% 3356659 No MI, Longmont 1 40.6% Longmont Ret Pierson Graphics Corp 41-K 1315090-34-005 [Partial List] Retail Buyer Broker RE/MAX Traditions 2204 18th Ave Longmont, CO 80501 (303) 772-3800 Keith Kanemoto financing 1st Firstbank BaI/Pmt: $2,100,000 prior sale Date/Doc No: Sale Price: ComplD: 718/2005 $2,485,000 1043617 Copyrighted report licensed to Joseph C. Sansone Company - 200793_ 7/8/2015 Page 2 JOSEPH C. SANSONE COMPANY Business Tax Solutions® July 15, 2016 Weld County Board of Equalization 1150 0 Street Greeley, CO 80631 RE: County Board of Equalization Notice of Determination Appeals Dear BOE Administrator: RECEIVED 111I. 1 9 2016 WELD COUNTY COMMISSIONERS 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. 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 SOE-STC Appeals Tax Year/Lien Year: 2016/2016 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 17327430001C0 BSC Del Camino LLC 4 161 Specialty Place Weld, CO 80542 Lead Analyst: Local Hearing Date: Parcel ID 131314001000 131314001001 17327490001C0 Naylor of Colorado 237 22nd Street Greeley, CO 80631 Lead Analyst: Local Hearing Date: Parcel ID 096117102002 Local Appeal NO APPEAL Local Appeal Filed Filed State Appeal NO APPEAL State Appeal 17327650001CO 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 17328290001CO 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 Local Appeal 095911345001 State Appeal 17328370001CO Pacifico Real Estate Holdings LLC 5700 Gateway Court Dacono, CO 80514 Lead Analyst: Local Hearing Date: Parcel ID 146702204001 Filed Local Appeal State Appeal 17329280009CO 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 ;PIS C. SANSONE Co. Business Tax Solutions' nn Avenue ° St. Louis, Missouri 63005 PRIORITY *MAIL* oarts aPOSTALSERVICE, For DomeS11c Use Qt*y r Law urtri,142ei3 i i 1 i i i i 7013 3020 0002 0723 9157 Weld County Board of Equalization 115O 0 Street Greeley, CO 80631 July 22, 2016 Petitioner: PACIFICO REAL ESTATE HOLDINGS LLC C/O RICKENBAUGH CADILLAC 777 BROADWAY DENVER, CO 80203-3409 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 #: 2016-2295, AS0094 Appeal #: 2008211217 Hearing Date: 8/4/2016 10:00 AM Account(s) Appealed: R6783782 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