HomeMy WebLinkAbout20162438.tiffAugust 5, 2016
Petitioner:
CST BRANDS, INC
PO BOX 691490- TAX DEPT
SAN ANTONIO, TX 78249
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.co.weld.co.us
1150O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
DELTA PROPERTY TAX ADVISORS, LLC
PO BOX 91898
AUSTIN, TX 78709-1898
RE: THE BOARD OF EQUALIZATION 2016, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket #: 2016-2438 Appeal #: 2008211241 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
P0009071 Stipulated - Approved Stipulated Value $45,369 $39,925
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
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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,
'1,,,dt/LIA
Esther E. Gesick, Clerk to the Board
Weld County Board of County Commissioners
and Board of Equalization
Cc: Christopher Woodruff, Weld County Assessor
COUNTY BOARD OF EQUALIZATION
WELD COUNTY
Single County Schedule Number P0009071
STIPULATION (As To Tax Year 2016_ Actual Value)
RE PETITION OF :
NAME: CST BRANDS, INC
ADDRESS: PO BOX 691490- TAX DEPT
SAN ANTONIO TX 78249
Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation
regarding the tax year 2016 valuation of the subject property, and jointly move the Board
of Equalization to enter its order based on this Stipulation.
Petitioner (s) and Assessor agree and stipulate as follows:
I. The property subject to this Stipulation is described as:
Personal Property at OR 175698 PT 13-5-66
2, The subject property is classified as personal property.
3. The County Assessor originally assigned the following actual value to the
subject property for the tax. year 2016:
Total $45,369.00
4. After further review and negotiation, Petitioner (s) and Weld County Assessor
agree to the following tax year 2016 actual value for the subject property:
Total $39,925.00
5. The valuation, as established above, shall be binding only with respect to tax
year 2016,
6. Brief narrative as to why the reduction was made:
Additional depreciation was applied
7. Both parties agree that:
NThe hearing scheduled before the Board of Equalization on 08/4/16 at
10:00am be vacated.
P0009071
A hearing has not yet been scheduled before the Board of Equalization.
1
Petitlo
DATED this 26 day of July, 2016.
t�cy
Address:
Goic `x1176 —
V
(Assistant) County Attorney for
Respondent, Weld County Board of
Commissioners
Address:
1150 +'01t Street
P.O. Box 758
Greeley, CO 80632
Telephone: $ 2..• 6-1-16- f qt ( Telephone:(970) 336-7235
Docket Number 2008211241
Slip-1.Frm
P0009071
ex,
County Asaecr
Address;
1400 N.17th Avenue
Greeley, CO 80631
Telephone; (970) 353-3845 ext. 3697
70:4-1,1
2
NOTICE OF DETERMINATION
Christopher M. Woodruff
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
ACCOUNT NO.
TAX YEAR
TAX AREA
LEGAL pESCRIPTION/ PHYSICAL LOCATION
P0009071
2016
0600
#641 GR 175698 PT 13-5.66 2720 35 AV GR
EELEY 00000 R
E C E I
PROPERTY OWNER'
CST BRANDS, INC
PO BOX 691490- TAX DEPT
SAN ANTONIO, TX 76249
2720 35 AV
GREELEY , CO
DIAMOND SHAMROCK #641 WELD
COMMISS
CC
PROPERTY CLASSIFICATION
ASSESSORS VALUATION
ACTUAL VALUE PRIOR TO
REVIEW
ACTUAL VALUE AFTER
REVIEW
PERSONAL PROPERTY
45,369
45,369
TOTAL
$45,369
$45,369
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:
PP01 - Your personal property has been valued in accordance with Colorado law. Other personal
property, similar in nature, has been consistently valued using the same statutory methods.
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 personal property appeals is July 20.
The Assessor establishes property values. The local taxing authorities (county, school district, city,
tire 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.
Date of Notice: 07/10/2016
Telephone: (970) 353-3845
Fax: (970) 304-6433
Office Hours: 8:00AM — 5:00PM
Agent (If Applicable):
OTC)
15 -OPT -AR
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2016-2438
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County Board of Equalization Hearings will be held from
August 1st through August Stn 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://www•co.weld"co.us/apps/cboe/
To preserve your appeal rights, your Petition to the County Board of Equalization must be
postmarked or delivered on or before July 20 for personal 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
1313 Sherman Street, Room 315
Denver, CO 80203
(303) 866-5880
www.dola.colorado.gov/baa
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, § 39-1-120p, 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.
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eal property pursuant to § 394106(1.5), CS.)
What Is the basis for your estimate of value or your reason for requesting a review? (Please attach
additional sheets as necessary andany supporting documentation, i.e., comparable sales, rent roll, original
installed cost, appraisal, etc.)
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I, t under igned owner or agent' of the property identified above, affirm that the statements contained herein
an an attpchrmgpts hereto are true and complete.
Signature
w dad afaip o p t w ' coyly-)
Email Address
s 1L -1-6,1C -00'11
Telephone Number
Date
' Attach letter of authorization signed by property owner.
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15 -DPI -AR
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1-84 Rev 01-16
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Property Tax Advisors
P.O. Box 91898 , Austin, TX 78709
Ph: (512) 640-0891 ^ Fax: (512) 777-4065
www.deltapropertytax.com
July 19, 2016
Weld County Board of Equalization
1150 O Street
P.U. Box 758
Greeley, CO 80631
RE: Tax Year 2016 Appeal/Protest for:
Certified Mail Receipt:
-7O Los 06 09/70 Led 4/2 v4212_,
TAXPAYER
ACCOUNT /
PARCEL
ADDRESS
ASSESSOR MARKET
VALUE
TAXPAYER ESTIMATE OF
MARKET VALUE
CST Brands, Inc
P0009071
2720 35TH AVE
45,369
2- S
c5 _ o
CST Brands, Inc
P0012682
101 DENVER AVE
72,745
6o,„ 0 a -v
CST Brands, Inc
P0014846
113 N 2ND ST
98,223
9-`,0
Dear Assessor:
Please accept this protest of assessment for the property listed above. We are protesting the assessed value for the
following reason(s):
X
Property is appraised in excess of market value as of June 30, 2014 for 2016 Tax Year
X
Property is valued unequally compared with other property in the jurisdiction.
X
Other action of the chief appraiser, appraisal district, or appraisal review board that applies to and adversely
affects the property owner.
For our records, please acknowledge receipt via email to david@deltapropertytax.com. Please see the enclosed updated
Agency Authorization Form and update your records to reflect the Authorized Agent change to Delta Property Tax
Advisors and send all correspondence regarding this protest to our address below:
% DELTA Property Tax Advisors
P.O. Box 91898
Austin, TX 78709
We formally request copies of all assessor's work papers, calculations, property records and valuations for the above
referenced properties for review.
Should you have any questions or require additional information regarding the filing of this 2016 Protest, please contact
me at (512) 640-0891 or via email at david@deltapropertytax.com.
Respectfully,
DELTA Property Tax Advisors
David T. DeLeon, Jr., CMI
Managing Partner
Page 1 of 2
LETTER OF AUTHORIZATION
CST Brands, inc. and companies owned by CST Brands, Inc. hereby appoints Delta Property Tax Advisors, LLC as
agent for the purpose of filing business personal property and real estate renditions, filing assessment appeals, filing
applications or petitions of review of valuations with all Counties, Appraisal Districts, Property Appraisers, Boards of
Assessors, Boards of Equalization and Value Adjustments Boards, appearing on our behalf before said Boards, examining
any records, and discussing with the appropriate governmental authority the assessment of any property owned by CST
Brands, hit. outside the State of Texas
I further authorize Delta Property Tax Advisors, LLC to receive all communication from the assessor's and tax collector's
office of all notices, appointments, decisions and tax bills such as:
Personal Property Reporting Forms
Proposed Value Notices
Hearing Notices & Hearing Results
Tax Bills
Property Tax Agent contact & mailing information:
Delta Property Tax Advisors, LLC
P.O. Box 91898
Austin, TX 78709
if you should have any questions, please give me a call.
Respectfully,
CST Brands, Inc.
Tracee Neal, Tax Specialist
Phone: (512) 640-0891, Fax: (512) 777-4065
PRINTED NAME & TITLE
4, v
SIGNATURE f r DATE
State of
County of
f.�c xr��
Before me, K 'S ent/rat , appeared
Ca= C= f e , known to me to be the person whose mark is made on the foregoing instrument and
(notary name) on this day personally
acknowledged to me that he executed the same for the purposes and consideration herein expressed.
Given under my hand and seal of office this ( 6
(seal)
CLAUDINE JSCUZ4
Notary Pubito
STATE CE TEXAS
My Comm. Exp, 1111212016
IDt# 7692938
day of FPPJL„ ,2016.
�- t
(Notary Public's Signature)
AIL[ E LTA
Property Tax Advisors
6110 West Highway 290
Austin, TX 78735
(512) 640-0891
www. deitapropertytax. corn
Ad Valorem Taxation
Appraisal Report
Personal Property
Furniture, Fixtures and Equipment (FF&E)
As of January 1, 2016
Notka
This report n i Fy contain information! that is privileged, confidential r d exempt from disclosure i.mde( a plicj;bie law. if you rare not the intended ded recipient
(cn a3,thori?:ed to act on behalf of the intended ded recipient) of this message, please do not discfs:tse, forward, dish; ibute, copy or ;,Ise this message or its
contn if you have received this communication in error, please notify Delta Property fax Advisors, LLC, immediately by return man and destroy the
original message.
To Whom It May Concern:
Purpose:
The intended purpose of this appraisal report is to determine the Fair Market Value for Ad Valorem Taxation of
the tangible fixed assets located at the Subject Property.
Our analysis included discussions with company management and operating personnel, Additionally, we relied
on appraisers with past experience in the purchase and sale of retail assets and treatment of FF&E after a store
is closed in order to gain in-depth knowledge of Fair Market Value as it relates to retail operations.
Definition of Value:
According to the International Association of Assessing Officers (IAAO) "Glossary for Property Appraisal and
Assessment" market value is defined as:
"The most probable price (in terms of money) which a property should bring in a competitive and open
market..."
Cost Approach Method:
The County has utilized the following cost approach coupled with mass appraisal techniques to value the Subject
Assets:
(Asset Cost by Year of Service) X (Present Value Factor) ; (Fair Market Value)
Typical Present Value Factor tables are developed based on a mass appraisal approach and are geared toward
high output appraisal processes. Most assessor tables have broad categories such as "retail trade" or "FF&E"
that are applied generally to assets irrespective of the many different types of categories of FF&E typically found
in retail operations.
More importantly, the Mass Appraisal Method has limitations in measuring external factors that influence the
value of retail FF&E; such as, the online retail growth of e -commerce and its effects on brick and mortar stores.
For high output processes, Mass Appraisal is efficient; consequently, it doesn't account for industry specific
trends which should be taken into consideration when valuing the subject property.
For the above reasons, we have retied upon the Theory of Substitution using the Percent of Cost Sales
Comparison approach to derive the appropriate depreciation factors to be used in the coast approach for the
Subject Assets.
The Principle of Substitution:
The cost approach is based on the Principle of Substitution, defined in the IAAO's "Glossary for Property
Appraisal & Assessment" as:
"a potential owner will pay no more for a property than the amount for which a property of like utility
may be purchased."
This approach assumes that when competing assets of similar use are available; a prudent buyer would not pay
more for a property than the price of obtaining an acceptable substitute. in other words, the cost to replace an
asset with similar characteristics (age/condition) will be equal to its market value.
Sales Comparison Market Approach:
The Sales Comparison Market Approach is the best indicator of market value using the principle of substitution.
This approach produces a market value based on prices paid in actual market transactions and answers the
question: "What is the price of obtaining an acceptable substitute with similar characteristics as the Subject
Asset?"
For the Subject Property we relied upon the Sales Comparison Market Approach, utilizing the Percent of Cost
Sales Comparison Technique, which takes into consideration the actions of active marketplace buyers/sellers.
We have analyzed each asset by category and applied a Market Derived Depreciation Factor from over 2,500
sale comparables and 1,000+ appraisals performed by Landmapp Valuation and Asset Services, Inc
("Landmapp").
Percent of Cost Sales Comparison Technique:
In the American Society of Appraiser's book "Valuing Machinery and Equipment," (Ch. 4, Pg 98, Sales
Comparison Approach, Third Edition) the Percent of Cost - Sales Comparison - Technique is identified as one of
the most common techniques for establishing value.
"This technique establishes a ratio between the selling price and current cost new of a property at the time of
sale. Similar properties can be analyzed and relationships developed among age, selling price and cost" (ASA,
Third Edition),
For example, an appraiser is valuing 'shelving` used in a retail operation and market research identifies that
selling prices of multiple 'shelving' assets with similar age and condition are trading for 50% of current cost new.
Therefore, it is logical to conclude that the subject's 'shelving' asset would have a similar relationship to the
actions of buyers/sellers in the market and experience the same 50% depreciation,
Utilizing the Percent of Cost Sales Comparison Technique:
Landrnapp maintains market data which is updated on a continuous basis by their research department.
Information is compiled from internet firms which buy and sell equipment, price guide books, trade publications,
new and used equipment dealers, etc.
The following market -based depreciation tables are more specific to each asset's category and are a more
appropriate measure for valuing assets. The market -based tables also take into consideration external factors,
such as the extremely competitive online retail e-comrnerce, Hence, the below tables will produce a far more
precise market value for the Subject Assets as opposed to the mass appraisal method.
See Next Page for Tables
Listed below is a summary of the depreciation tables derived from the Percent of Cost Sales Comparison
Technique:
r
LANDMAPP VALUATION ASSET SERVICES, INC
Year
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
Year
2015
2014
2013
2012
2011
2010
2009
2008
.2007
2006
Conclusion:
2016 DEPRECIATION SCHEDULES
CATEGORY--> MAINFRAME NETWORK
SERVER EQUIPMENT
STORE
SECURITY COMPUTERS POS FIXTURES /
FF&E
AGE
1 51% 66% 65% 54% 56% 67%
2 22% 47% 43% 46% 46% 61%
3 15% 34% 24% 31% 30% 41%
4 11% 29% 15% 25% 25% 36%
5 11% 14% 6% 16% 20% 27%
6 11% 14% 6% 5% 18% 17%
7 11% 14% 6% 5% 18% 10%
8 11% 14% 6% 5% 18% 10%
9 11% 14% 6% 5% 18% 10%
10+ 11% 14% 6% 5% 18% 10%
GROCERY/ RESTAURANT OFFICE OFFICE
CATEGORY--> FORKLIFTS C -STORE EQUIPMENT EQUIPMENT FURNITURE
WAREHOUSE
RETAIL
AGE
1 81% 65% 65% 62% 59% 69%
2 54% 57% 54% 47% 43% 49%
3 39% 39% 41% 31% 35% 43%
4 34% 33% 36% 23% 29% 34%
5 30% 33% 30% 19% 24% 34%
6 24% 32% 26% 16% 16% 27%
7 18% 25% 25% 16% 16% 22%
8 17% 20% 19% 16% 16% 16%
9 17% 18% 19% 16% 16% 13%
10+ 7% 8% 8% 16% 16% 10%
Attached to this report is our estimate of market value for Ad Valorem Taxation and additional evidence used to
derive the above depreciation tables. We are requesting that the County Assessor utilize the above referenced
market -derived depredation table to arrive at true Fair Market Value for all of the tangible assets of the Subject
Property.
Respectfully,
Delta Property Tax Advisors,. LLC
RECEIVED
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Box 758
�' eeley, CO 80631
July 26, 2016
Petitioner:
CST BRANDS, INC
PO BOX 691490- TAX DEPT
SAN ANTONIO, TX 78249
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):
DELTA PROPERTY TAX
ADVISORS, LLC
PO BOX 91898
AUSTIN, TX 78709-1898
RE: THE BOARD OF EQUALIZATION 2016, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket #: 2016-2438, AS0094 Appeal #: 2008211241 Hearing Date: 8/4/2016 10:00 AM
Account(s) Appealed:
P0009071
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
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