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HomeMy WebLinkAbout20162262.tiffAugust 1, 2016 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 CH2E COLORADO LLC 12311 COUNTY ROAD 41 HUDSON, CO 80642-9615 Account No.: P0011259 Dear Petitioner(s): Based upon information furnished to the Weld County Board of Equalization, we understand that you have withdrawn the petition challenging the valuation of the above Account number. Please be informed that a withdrawn petition precludes any further challenge to the valuation of the above Account number for this assessment period. Therefore, the Board of Equalization took no action on your petition and the assessed value remains as set by the Assessor. Very truly yours, BOARD OF EQUALIZATION dot4A) X4);(,k. Esther E. Gesick Clerk to the Board Weld County Board of County Commissioners cc: Christopher Woodruff, Assessor Asa*y Esther Gesick From: Sent: To: Cc: Subject: Attachments: Importance: Jamie Kostura <jamie c@ch2e.com> Wednesday, July 20, 2016 1:49 PM Esther Gesick Cristina Caplinger CH2E Colorado, LLC - Appeal Cancellation ,001/0259 160714 - CH2E Colorado, LLC - Appeal to Weld County Board of Equalization - online confirmation.pdf; Board of Equalization Appeal Submitted High Esther Gesick Clerk to the Board/ Office Manager 1150 O Street - Administration Building P.O. Box 758 Greeley, CO 80632 phone: (970) 336-7215 x 4226 email: egesick@co.weld.co.us Dear Esther, CH2E Colorado, LLC hereby officially withdrawals the property assessment valuation appeal and request for a hearing with the Weld County Board of Equalization. The original request for this appeal / hearing is attached for your reference. Please accept this email as our intention to withdrawal this request and cancel our appeal. Please confirm your receipt of this cancellation. Sincerely, Jamie KOSTURA e°°eCH2E Jamie KOSTURA I Chief Operating Officer m 610-762-9065 e jamie@eh2e.com w www.ch2e.com This communication and all attachments may be privileged and confidential and protected from disclosure. If you are not a named recipient, you have received this in error and any review, distribution or copying of this communication is strictly prohibited. In such an event, please notify us immediately by replying to this email and immediately delete it and all attachments. 1 From: Jamie Kostura <jamie@ch.2e.com> Date: "Thursday, July 14, 2016 at 3:59 PM To: Cristina Caplinger <ccaplingera co.weld.co.us> Subject: FW: CH2E Appeal Dear Cristina, Attached, please find the confirmation for the appeal which we submitted to the County Board of Equalization. We appreciate all of the assistance you have provided to us during this process. If there is anything further that we need to provide, please let us know. My best, Jamie KOSTURA g0•12E Jamie KOSTURA I Chief Operating Officer m 610-762-9065 e iamie(ch2e..com w www.ch2e.com This communication and all attachments may be privileged and confidential and protected from disclosure. If you are not a named recipient, you have received this in error and any review, distribution or copying of this communication is strictly prohibited. In such an event, please notify us immediately by replying to this email and immediately delete it and all attachments_ From: Cristina Caplinger <ecaplinger@co.weld.co.us> Date: Thursday, July 7, 2016 at 5:23 PM To: Jamie Kostura <jamie@ch2e.com> Subject: RE: CH2E Appeal HI Jamie, Yes it did. Thank you! Cristina Cristina A. Caplinger Property Appraiser 2 Natural Resource/Commercial Personal. Property Division Weld County Assessor's Office (970) 353-3845 x3686 ecaplinger@co.weld.co.us Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. From: Jamie Kostura [rnailto janiie@ch2e.com] Sent: Thursday, July 7, 2016 3:21 PM To: Cristina Caplinger <ccaplinger@co.weld.co.us> Subject: Re: CH2E Appeal Importance: High Cristina, I trust my reply below has answered your question satisfactorily. If not, please let me know if you require anything further. My best, Jamie 3 Jamie KOSTURA m 610-762-9065 e jamie@ch2e.com From: Jamie Kostura <jamie@ch2e.com> Date: Wednesday, July 6, 2016 at 6:36 PM To: Cristina Caplinger <ccaplinger@co.weld.co,us> Cc: Robert Zechcr <robert@ch2e.com> Subject: Re: CH2E Appeal Cristina, Very good question. Items 5, 9, 10 and 11 were included in the original acquisition of the entire waste tire monofill (Item 1). There was a single cost for the acquisition, not itemized purchases. This is also the case for items 1 through 1 1 on the asset schedule. As such, it is very difficult to isolate and value any of these itemized costs. Please let me know if you require anything further on this. My best, Jamie 4 <><><> Jamie KOSTURA m 610-762-9065 e jamiech2e..com From: Cristina Caplinger <ccaplinger@co.wcld.co.us> Date: Wednesday, July 6, 2016 at 6:26 PM To: Jamie Kostura <jarnie@ch2e.com> Cc: Robert Zecher <robert@ch2e.cotn> Subject: RE: CH2E Appeal Hi Jamie, Was there a cost allocated to Items #5, #9, #10 and #11? Thank you! Cristina Cristina A. Caplinger Property Appraiser Natural Resource/Commercial Personal Property Division Weld County Assessor's Office (970) 353-3845 x3686 ccaplinger@co.weld.co.us Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. From: Jamie Kostura fmailto:jamie@ch2e.com] Sent: Wednesday, July 6, 2016 3:31 PM To: Cristina Caplinger <ccaplinger@co.weld.co..us> Cc: Robert 'Lecher <robert@ch2e.com> Subject: Re: CH2E Appeal Importance: High Schedule Number Tax Year Tax Area Physical Location of Personal Property Property Owner P0011259 2016 0118 12311 CR 41, Hudson, CO 80642 Prior year value Current year value CH2E Colorado, LLC Hudson Tireville, LLC 12311 County Road 41, Hudson, CO 80642-9615 PT S2N2SE4 32-3-65 Lot B Rec Exempt RE -1 367 41,646 To be determined; in dispute 6 Dear Cristina: Please accept this letter and updated asset schedule and property valuation in accordance with your email reply to the original submittal by CH2E. We thank you for your kind consideration in this matter. My best, Jamie KOSTURA e°fleCH2E Jamie KOSTURA I Chief Operating Officer m 610-762-9065 e jamie@ch2e.com w www.eh2e.com This communication and all attachments may be privileged and confidential and protected from disclosure. If you are not a named recipient, you have received this in error and any review, distribution or copying of this communication is strictly prohibited. In such an event, please notify us immediately by replying to this email and immediately delete it and all attachments. From: Cristina Caplinger <ecaplinger@co.weld.co.us> Date: Thursday, June 30, 2016 at 1:18 PM To: Jamie Kostura <jamie@eh2e.com> Cc: Robert Zecher <robert@ch2e.com> Subject: CH2E Appeal 7 Hi Jamie, Thank you for the appeal information that you submitted and we will take into account all the information provided in determining the correct value for your account. However, you still have not provided the minimum information required for a declaration of the assets; asset description, original installed cost (not estimate of value) and year acquired for all assets located at the facility as of 1/1/2016. This includes assets that are operating currently and assets that have been idled. Please reference §§ 39-5-108 C.R.S. (Colorado Revised Statutes). I will need this information by the end of the day Wednesday 7/6/16 or the appeal will be denied. Cristina Cristina A. Caplinger Property Appraiser Natural Resource/Commercial Personal Property Division Weld County Assessor's Office (970) 353-3845 x3686 ccaplinger@co.weld.co.us Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. 8 Esther Gesick From: Sent: To: Subject: Attachments: webmaster@co.weld.co.us us Thursday, July 14, 2016 1:12 PM CTB-County Board of Equalization Board of Equalization Appeal Submitted 160714 - CH2E Colorado, LLC - Appeal to Weld County Board of Equalization.pdf; 160629 - CN2E PROTEST OF WC PROPERTY ASSESSMENT VALUATIONx.pdf Appeal Submitted: 01:1 1 PM on Thursday July 14, 2016 Contact Information Supplied: • Contact Name: Jamie Kostura • Contact Email: jamie@ch2e.com • Contact Phone: (610) 762 - 9065 Property: P0011259 - 12311 41 CR , HUDSON Legal: PT S2N2SE4 32-3-65 LOT B RF,C EXEMPT RE -1367 Estimated Value: $ 117,644 Reason: previously submitted original installed cost Documents 1.) 160714 - CH2E Colorado, LLC - Appeal to Weld County Board of Equalization.pdf 2.) 160629 - CH2E PROTEST OF WC PROPERTY ASSESSMENT VALUATIONx.pdf 2016-2262 1 NOTICE OF DETERMINATION Christopher M. Woodruff Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 07/10/2016 Telephone: (970) 353-3845 Fax: (970) 304-6433 Office Hours: 8:00AM — 5:00PM ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION P0011259 2016 0113 PT S2N2SE4 32-3-65 LOT B REC EXEMPT RE -1 367 12311 41 CR HUDSON , CO CH2E COLORADO LLC PROPERTY OWNER CH2E COLORADO LLC 12311 COUNTY ROAD 41 HUDSON, CO 80642-9615 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW PERSONAL PROPERTY 2,275,200 30,000,000 TOTAL $30,000,000 $2,275,200 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: PPO9 - Your personal property valuation has been adjusted based on additional information which you furnished our office. 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, 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): 15-DPT-AR ARL VOL 2 1-84 Rev U1-16 APPEAL PROCEDURES County Board of Equalization Hearings will be held from August 1" 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://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 Appe le 1313 Sherman Street, Room 315 Denver, CO 80203 (303) 866-5880 www.dola.colorado.govlbaa 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. 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 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 doll mount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) What 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.) sit nrqedreeis r 11.l4(N f'srye cos - ATTESTATION I, the undersigned ow er or agent' of the property identified above, affirm that the statements contained herein any att.chme s hereto are true and complete, ature Telephone Number Date tie le- C.��- 2.t • Car-- Email Address ' Attach letter of authorization signed by property owner 15-DPT-AR ARL VQ1, 2 1-04 Rev 01-16 gCH2E ;.?• Schedule Number P0011259 Tax Year 2016 Tax Area 0118 Physical Location of Personal Property 12311 CR 41, Hudson, CO 80642 Property Owner C1 -12E Colorado, LLC Hudson Tireville, LLC 12311 County Road 41, Hudson, CO 80642-9615 PT S2N2SE4 32-3-65 lot B Rec Exempt RE -I 367 Prior year value 41,646 Current year value _ To be determined; in dispute Date: July 6, 2016 Re: Email Reply — Updated Valuation Dear Cristina: Please accept this letter and updated asset schedule and property valuation in accordance with your email reply to the original submittal by Cl-12E. We thank you for your kind consideration in this flutter. Kind Regards, Robert Zecher, CFO CH2E Colorado, LLC Message, 000te C 12= Appeal Weld (runty propery lax asse$snlent 9eoty itegcy Arl Fonvain t� CH2E Appeal j4 Move Cristina Caplinger Thursday, Jure 30, 2018 at 1.18 PM Jamie Kostura r Robcn Zccher You forwarded this message on 6/30f 16, 2 03 PM, SA You replied to this message on 711)16, 8 58 PM. Hi Jamie, Rul • Ark • e Unitas) Categorize fosoa UP Show rorwara Show Reply Thank you for the appeal information that you submitted and we will take into account all the information provided in determining the correct value for your account. However, you still have not provided the minimum information required for a declaration or the assets; asset description, original installed cost (not estimate of value) and year acquired for all assets located at the facility as of 1/1/2016,. This includes assets that are operating currently and assets that have been idled. Please reference §* 39-5.108 CAS. S. (Colorado Revised Statutes), I will need this information by the end of the day Wednesday 7/6/16 or the appeal will be denied, Cristina Cristina A Caplinger Property Appraiser Natural Resource/Commercial Personal Property Division Weld County Assessor's Office (9741353.3845 x3686 ctapiinge co,weld,co.to JAM • at: . *+ Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited. CH2E rac'' i-JIar dr':'J i. Hudson ' E VIII9 Ooi! t cn-; Company i I _ ')V',lu Lill'?[ Roaci = I 'a:JiJ;en '_U SUN 4 ? 3•] 5? 5 ;e -'1 i 36 a neol;i:C:12.2 Lim CII2E CUlaradq,>'Ugse! S JlO* CH2E Colorado, LLC Asset schedule It to toot ♦l.4wt I'm t tt.sw. ant Atgak<d GI* aal lu.tdkd i ..* I.lrn 3116 14li .i VN•ttot Ihw.iptin. 1 2 3 4 fe b 7 9 1.1tuktd Tilt Mnn(t131:4quitiriin einceie t ?i.L dole 41.!Fie<:N.1411N Scale art remora canal ink Gawp 1 taamrec9:rptc) Irmo :21 ] tL.pwauf ,pare park) ilcusea rTwntt Sir& ..11nafertyl Ciat,x.a.9 10 SSl]APO k.lrtaiatr 11 CSf ]x110tanayds Gni:smnck Sarn, S90 Cavdy n)mFAcc 1] 6.wf�.ctivta,y,ta,:. 17 Ryroll.e..y, nt 14 Mica Ilemlalwgr 1.tartiul.. PPI' 6; PPS cgng+mpy. IS MSrfdir. cann.c,tablef l6 Toni. .rw< put, trczals vtipalert, tetet. IT IT. eltatreac%S &lean. tea, not t. 21)11 2011 2017 `017 no )fall 201.1 301) 2011 '201] 201) 2213 NI4 2011 2014 1014 as time I0dofled in a poutare a4 Si doted itac.patct c 4t inrlwinl m xrriichr2, :nit nit try IC.4 lh deal iWa! COI a IAth1lLwl IX JOTILt 1.111. ca.l*c]twad in ]Lg4t:4am cac imchr£od in .tcunnaa caw iociwud in =epistler. enu ®3ui d :t nyusta. ca to its C/Y.L ir, aopSaxr t i k iJ3•WCr 16,,520.,00] 27)41. .97,_'.31 2Tb¢,61 f YT,7A2 1 14000 Taan ut riWr torts. ill Inikli r% t. ail coal4tety t n}rifareat, t 2 r sine:llen, tit a trim*. I$U0!SI•,cow:rore brae aid .42.3%%ra> ,ctl errata dons Fiore .vw\: fn 44r. office D tai(!tm.g tnd arm . brea'omt., kikll ern. °Mee nun". eeu wrltn ,+flxe bidet! wthick n.rur+ the IDnnrnnrwail tt inc. %taxi a}c eicl+.,sittd moat t'rt.lfil anrwetc Jl gua.4 ,c.G,3ivr.11 m.3 ai,q, ii ktt f+wic6 ry•trein enafmamdce perkve. io:iw.lt&.,M ticc)fcra hrpUn; +upuaa.e avah.In ts.ttaapp` .Mort roma Mir a.Ir. twppiie, ,r` malt .eptrax .tmxp.r•r cuottna Notre 'rt,, taluacrn),. aq ia. And loon Jtc,tf trmcetam auktrial a9vleine 1J:tnl4 ram' •tea: ru .946.1a wait we shtojtier.•m e. u c. h' cs. 19 C ;MI <nwatal to -Aron. .em+ar.. mtial.,yayyratattilatircl rysmer. INK coic<lina =port ,yjc,t ,bin, , X TI ?rot).n i at rli ? e 15 TL9Y. =en 1124, rnatzina+•eh•a. 'rg, :itcna<cr_tcu:1n, zun urn. r,t, .enn,ws. molaar, tcleamrr. NC{..11171 r.Awrd t'moms.; cea:.ta.aaight W' *tau. 7,1)75 cair 1iamlwhia.ga.:vtJc?cllt:2rr..ls.i•.r.,dr:.b.ch.till',7bfi_y,*Act ierptiec timcban ary.i LC,,,ncQre rng<.it. tcfiaeti Lath. wolf* or,.lipbprl ac2., riueize, 'elite d'ectiro,+w1 . gala+« thikeittaile., NIu. ..4v+•11,.r4y1,.171 cub,]@Jblel. PPS dale. C(1S e4putpriell total manual,, UP AVM, are rtes chtn., hied ha.. 54.465 ..rely &a baci% gloves. pnmclivc emu a4,91k Mt,, t fyre 1111/Cl- Timid ugulipawct, tote. clnuvim.ncM•.ckinp dts, ccc..,repuoru, mnnrl.tt+, rnr,k-n. n attune. Ietii p'wsc .rnwa) eyettivw. !,4427 winks,ru&.m IMAM S 11 .191 C7! S trAIl gfoCH2E O- 2f: Colorado, ILC 'tud3Qn Tyteuillee Operdtion5 Connoany, 111 1 1 Wec,1 Cntjn y Road I I. Hudson. CO 8')64.2 (303) '1.36 -4136 ' ,n{ogick12a.ct m Schedule Number P0011259 Tax Year 2016 Tax Area 0118 Physical Location of Personal Property 12311 CR 41, Hudson, CO 80642 Property Owner CH2E Colorado, LLC Hudson 'l'ireville, LLC 12311 County Road 41, Hudson, CO 80642-9615 PT S2N2SE4 32-3-65 Lot B Rec Exempt RE -1 367 Prior year value 41,646 Current year value To be determined; in dispute Date: June 29, 2016 Re: Property Valuation Protest Request To Whom It May Concern: Please accept this letter and the attachments as supporting evidence for an official protest of the property valuation of the aforementioned property. For the reasons set forth below, CH2E Colorado, LLC requests a modified valuation to the value stated in the attachment(s). As is clearly explained in this official protest, and the supporting documents provided herewith, such value does not accurately represent the value of any or all of the equipment on our site. We will demonstrate the following: 1. The basis for the Assessors impression of value was grounded in improper information; 2. The equipment that according to the Assessor gave rise to the increase in the valuation only operated during a short period in 2014 and has not and could not have been operated since that date; 3. CH2E has failed in its endeavors and as of January I, 2016, was 100% reliant on 3rd parties to generate revenue; CH2E did not in 2015, has not in 2016, and will not in the foreseeable future operate any of its own equipment (all of which was decommissioned in 2014); and 4. Provide you with a revised Personal Property Declaration. We thank you for your kind consideration in this matter. Kind Regards, Robert Zecher, CEO Jamie Digitally signed by Jamie Kostura CH2 t-; Colorado, LLC Date: 2016.06.29 Kostu ra 17:15:32 -04'00' CH2E The Basis for the 2016 Valuation Firstly, the basis of the $30 Million valuation was a conversation between Ms. Cristina Caplinger, a Property Appraiser from the Weld County Assessor's Office (along with a colleague) and a clerical non- management employee (Ruedi Arnold) of CH2E on August 21, 2015. Mr. Ruedi Arnold is not involved in any way with the finances of the company, nor does he have any insight or access into the company's expenditures or investments. In his entire tenure with the company, Ruedi has never seen a single financial statement or been involved with a single commercial or investment decision. Ruedi is an important member of the CH2E family whose primary responsibility is to operate the weight scales on the site, which weighs tires coming into the site. His role requires him to print our weight tickets, give them to the customers, and log such items into MS -Excel files for record keeping. As is clear in his title with the Company, Ruedi is a "Coordinator", not Manager, not Director, CFO, etc. Any impression of value that he may or may not have communicated is not based on actual data or information. We have asked Ruedi about how/why he came up with that number and he says he does not remember providing any figure. Most persuasively, the equipment in question NEW cost a fraction of $30,000,000. As discussed below, the equipment is very far from in "new condition". We ask that you reconsider the $30,000,000 increase in the CH2E property valuation based on a clerical employee's opinion of value and take the CEO's account of the proper account of value for our equipment as set forth below. 2014 Company Shutdown Ms. Caplinger also mentioned that Ruedi stated the CH2E waste tire pyrolysis business was operating in 20[5. Again, this is another material misunderstanding stemming from Ruedi's conversation with the Assessor. As you will see below, that is simply not the case as our operation ceased abrupter and permanently in October 31, 2014 when we laid off 0°/_ of our staff. The following business activities confirm that the operations were taken offline as of October 14, 2014 and remained offline through all of Y2015: Operational_ Shutdown The system operated during a short period between April — October 14, 2014. This was the only period of operation for the system that served as the Assessor's assessment of $30,000,000 of value. Including the testing runs in April July 2014, the operation ran for a total of 1,248 hours during that timeframe and it was completely rendered useless as a result of material failures in the design of the equipment causing catastrophic damage to the system rendering it 100% unusable. The system cannot operate in any intended way. We are currently in litigation with the manufacturer of which the trial experts agree that the system is useless and has zero operational value due to material design defects. Additionally, the waste tire shredding operation, which fed the waste tire pyrolysis operation, was also taken offline at the same time. We prove this to you by providing the following: °ae°CH2E 1. Attachment t - Y2014 Operations Summary Report. As you will see there is no operation after October 2014. 2. Attachment 2 — Comparison from United Power showing the difference in power consumption between October 2014 & December 2014 in processing building; a. This shows a 90E% reduction in kWH usage. Note, our usage decreased by 90% and stayed at that limited level through 2015. b. Our system, like any electric processing systems on site requires electricity to operate. 3. Attachment 3 — Power consumption chart from October 2014 through October 2015 in the processing building; a. This shows virtually no power consumption to sustain any operation; b. This also shows there was no change in usage pattern over the 2015 year, as there was no operation happening on site because no equipment was operational. 4. The system processed shredded tires in long tubes that used a 36 -inch screw (auger) to move the shredded tire material through it. The walls of the tubes completely tore open and the screw bent. beyond repair. a. The screw was taken out of the tubes on 23-24 October 2014 and remains on the ground on the site today. b. This demonstrates the impossibility of operation in 2015 as the most critical piece of equipment the screw/auger, is on the ground and completely broken. Of these facts, the most dispositive is the power consumption. One cannot run equipment without electrical power unless it is on a generator; of which we confirm no generator has been in use over the entire period in question. We ask that you reconsider the Assessor's opinion that CH2E operated in 2015. Human Resource Shutdown To further demonstrate the timeline of our operations, on October 31, 2014 we sadly tired substantially all of our operations team. We terminated a total of 54 employees (90%). We prove this to you by providing the following: 1. Attachment 4 — Payroll reports showing the before and after payroll amounts and staff headcounts a. Layoff dates were on October 31, 2014, on February 25, 2015, and on August 12, 201.5; b. On these attachments you can see the date and the number of employees highlighted in yellow and circled. 2. Attachments 5 — Email planning the layoff to CH2E: Management; and 3. Separation Agreements for all employees are also available (a copy of one is included as Attachment 6.) As of January 1, 2016, CH2E has only 2 full time CH2E employees remaining (Arnold & Rodriguez; see Attachment 7 — Payroll approval email), To be clear, CH2E did not have any commercial operation, with any processing equipment in 2015. Between October 31, 2014 and January t, 2016 we did not have the people or the equipment for any CH2E F1' ci ;arl in?" I:' (...)o(. -ir rlf'•, Como U"., I4V,'i LI '..flu ilt'•i R•.irI;.!1 ,�.' i'liad i.):) iii) ) t t! ') 3 ) i:! operation onsite other than the receipt of tires to be tandfilled. The only operations onsite is being done by 3rd parties who generally own and operate their own equipment. We again ask that you reconsider Assessor's opinion that CH2E operated in 2015. As clearly stated, the primary intended business operation for CH2E was to have been waste tire shredding and pyrolysis venture. Since neither of these business functions was operational as of January 1, 2016 (or throughout Y2015 for that matter), the only other business functions remaining on site for the 2 full time employees included: 1. Site and facilities oversight; 2. Regulatory compliance with Weld County Planning Department and the State of Colorado Department of Public Health & Environment; 3. Meeting with potential business partners and investors; and 4. General administration of die failed business until such time CH2E decides to sell the site and business concern or such time as a new partner invests (which in 2016 has started to progress). Therefore as of January 1, 2016 the property valuation is limited to the assets in support of the above business functions, including: 1. Office building and contents 2. Maintenance garage and contents 3_ Scale house and contents 4. Commercial scale to weigh in -coming waste tires into the landfill 5. Spare parts and consumables garage and contents 6. IT and telecomm assets CH2E Estimated Value of Property Assets, January 1,2016 kern Estimated value as of l -Jan -201d mull Office buildleg Office 1 (small) Office 2 (large) Cubicles (4) Lockers (l0) Garage I (maintenance) maintenance equipment and spate parts consumable sullies PPE do NIS equipmwnt Seale !rouse area Office 3 (front) Office 4 (tear) Commercial scale Garage 2 (storage and spare parts) !'T& telecomm assets S S $ $ S $ S 400 600 l ,200 800 SE front office; Ruished with desk, chair, storage SW side office; % nailed with desk, chair, storage, conference table & chairs furished with desk, chair, aptup, monitor, printer employee lockers and benches 22,000 maintenance facilities, spare pans. tools, welding equipment. lath, rigging, materials, piping, sheeting 1,200 ails. Pleases. lubricants, paints, salons. rags, all eonswnobles 3,400 PPE gear, El IS equipment and manual;, uniforms, lire extinguishers, hard fats,'fety glasses, {Moses. protet:tire gear, radios 400 400 3,600 14,000 7,600 food '3 55.600 NE front office; fudshed with desk, chair, storage NW near office; furished with desk., chair, storage commercial gracile scale, digital read -rut, ticket printing system tools, spare parts, hand equipment telecomm, cabling, networking devices, computers, monitors, printers, copy machine, label printer, security cameras ATTACHMENT 1 CHZE Colorado Tire Pyrolysis Operation • Production Summary input Production Mass Balance Properties Yield (2 Units) Total Runtime Uptime Feedstock input Rate While Running Capacity While Running Carbon Product Oil Syngas• — Carbon Yield NII Syngas Yield Total Yield Syngas Density Oil Density (API Oll weld Downtime Days Due to Equipment Month (Firs) % (tons) Capacity % (tph) % Black (tons) (Gal) (se() (wt%) Yield (wt%) (wt%) (wt%) (MW) Gravity) (Gal/Ton) Problems Apr -14 66:11 4 6 Si. 44 16 I .C1/4 0.57 10 7% 28 95 8,933 66% 78% 143% 22 0 202 28.5 May -14 91:28 6.4% 129.30 2 9% 1:41 22.6% 61-33 14,450 - 47% 44% - 92% - 17,0 112 11.1 Jun -14 62:26 4.3% 80 86 I. 8% t 30 _20.8% 39 37 10,730 49% 53% - 102'% 15 0 133 44.0 Jul -14 71;50 50% 76.85 1.7% 1.07 17.1% 26.33 8,809 • 34% 46% - 80% - 15.0 115 58.9 Aug -14 149:27 10,2% 14108 3 1% 0 94 15 0% 46 55 15,582 33% 45% 78% 14 0 110 54 3 Sep 14 452:45 31 4% 403.39 9.035 0.89 14.2% 147,45 39,431 201.399 37% 40% • 77% 12.0 98 24.1 Oct -14" 354;02 43 B4 334.93 13.1% 0 95 15.2% 121.11 29,389 2,113,309 36% 37% 15% 88% 18.0 10.0 88 10 8 rotais 1248;10 15 . ;: 121057 4t ,,, 1.03 16.5% 4)1 10 127,324 2,314,708 39% v 42% '15% 96% 18.0 15.0 105 231 7 - _—_ yngas meters piacrd In service on Sept 28t Total Runtime. hi I_aoucity /? a:n :Y5 Uotime'% Downtime: Days .y- 74 : At 1-i r, .4. • L� h on 4 .'7., t.• ATTACHMENT 2 1NITEDPOwrn YLNi r'lin rclt stone Energy'(ntlperatrvc Or A. on O:jl I Nome Ht72Ip Pay Now* Report An 4tdaga Horne Billing & Payments - My Profile • My Usage - Notifications - Contact Ua Have a Question? Get Help. s My Usage Usage Explorer Average Usage Usage Cemparisvn Usage (kitorvitt-hours) 70k L0k 01 Oct 2914 B ig1jiIihIh1rrn.1 Blllln, Periods 8115ng Days - Days In Period: Total Usage Charge: Total Monthly Charges: Total Usage: Averct{pe Daily Usage: Max Temperature: Min Temperature: Avg Temperature: Dot 2014 100el 3 C 1 SO nb n 0 017312014 to 10/2312014 30 $9,864.45 $19,711 14 167,640.00 5.588 00 89.7 33°F 58°F Select an Account/Service Location to Vicew: 17455700 - 12311 COUNTY ROAD 41 1 TIRE RECYCLING PLANT - lOvc 2074 Re mince iser.a imin a .„—!Ran sae- am 11)2117014 to 12/2312014 32 $1,1.3{.84 $2,465 52 19,665.00 615.16 70°F 14°F 38°F 100.4 3 m IY C 50.74 ila a 0 O 2 O -$6,52961 0 -317 22562 O -147.955 • -4.972 844 -19rF -19'7 -20`F ATTACHMENT 3 SlITED3nowEnZ ITAlltet AA O4006 hone way aP*n.aed . W PS . W Wags • $oVatlay • Corded U. liewercuseloat 0.4 ,1440 ivly UMg. Usap. Esplar Annoy. U5eg0 Waco C.amaw son 'Vino Usage Far 152248 lls:yr 6(.1owatt-aaUrs) •i4 High Rsa1e: Law ihya Amiga Ues9a: Total Usage Show arh 8y: . Monthly Billed Usage VIM thaw Type: kWh Wow Tarim:taunt r Averago LOW Osage for October, 2014 - October, 2015 l-� 371:1? 16/.E40 6 31G 26.083 R5 359,1190 liiGnq Part chi 3efoct on Amoun4$elw.a tO1a s bite' J1455700 • ?2371 COUNTh% ROAD 41 TIRE RE - >> 60 2 so i all 3 &yore?: I u-'cr.tsr >, thigh T onnr'an: Trws iHRrnriLlU S2'F 9t. F .lY F ACHMENT 4 4040401-9) Payrolls by Paychex, Inc. 0083 A631.1062 CH2E Colorado LLC PAYROLL JOURNAL EMPLOYEE NAME ID HOURS. EARNINGS, REIMBURSEMENTS £ OTHER PAYMENTS DESCRIPTION RATE HOURS EARNINGS REIM O 4 OTHER PAYMENTS WET11HOLOIHOS DEDUCTIONS NET PAY ALLOCATIONS * * * * 100 PAYROLL (tort) Votner, Andy I_ Hourly 53 Hourly Hourly Hourly Overtime Overtime Overtime Vosburg, Scott J 39 Hourly Hourly Hourly Hourly Hourly Hourly Hourly Hourly Overtime Overtime Overtime Overtime Overtime COMPANY TOTALS 53 Person(s) 53 Transaction(s) Hourly PTO Salary Overtime Vacation COM (IC) = IndependentContractor 0083 A031-1083 CH2E Colorado LLC Run Date 10/15/14 03:58 PM Period Sta- End Dale 09128/14-10/11/14 CAeci[ Oatn10117/14 Payroll Journal Page 14 or 14 PYRJRr4 - ATTACHMENT 4 (CONT.) 0083 A831.1062 CH2E Colorado LLC EMPLOYEE NAME ID COMPANY TOTALS 15 Persons) 15 Transaction(s) HOURS EARNINGS, REIMBURSEMENTS & OTHER PAYMENTS DESCRIPTION RATE Hourly Salary Overtime COMPANY TOTAL (1C) = Independent Contractor HOURS EARNINGS REIMS & OTHER. PAYMENTS PAYROLL JOURNAL WITHHOLDINGS 0083 A831.1062 CH2E Colorado LLC Run Date W12/14 55:07 PM Period Stall - End Date 10/26/14- 11/08114 Cheats Date 11114/14 DEDUCTIONS NET PAY ALLOCATIONS E PeyroN Journal Page 5 o15 PYRJRN fir EMPLOYEE NAME SD 4oaa, Ir iTTAC ENT 4 (CONNyrolls by Paychex. Inc. 0083 A831•1O82 CH2E Colorado11C C PAYROLL JOURNAL C r``""' 100 PAYROLL (eon Vigil, Shannon ft (cant.) 73 HOURS, EARNINGS, REIMBURSEMENTS 3 OTHER PAYMENTS t.) DESCRIPTION RATE EMPL HOURS EARNINGS REIMS a OTHER PAYMENTS WITHHOLDINGS I DEDUCTIONS COMPANY TOTALS 13 Perscin(s) 15 Transaction(s) Hourly PTO Salary Overtime Holiday COMPA$J (IC) = Independent Contractor NET PAY ALLOCATIONS 0083 A831-1082 CH2E Colorado LLC Run Dale 02/04/15 10:22AM Period Slott -End Date 01/18115-02102/15 Check tats 02/06115 Payroll Journal Page 3 of 3 PYRJRN ATTAPHMENT 4 (aNT.) 40004 (R.9) Payrolls by Paychex, Inc 0083 A031-1062 CH2E Colorado LLC I PAYROLL JOURNAL EMPLOYEE NAME ID "el 100 PAYROLL Fonda, Alberl Mark 26 Hoppa, Cynthia C 59 HOURS, EARNINGS, REIMBURSEMENTS & OTHER PAYMENTS HOURS DESCRFPTION RATE Salary EMPLOYEE TOTAL Salary '[ EMPLOYEE TOTAL Rodriguez, Many E 17 Salary EMPLOYEE 'MOM COMPANY TOTALS 3 Personfs) 3 Transaction(s) Salary COMPANY TOTAL (IC)= Independent Contractor EARNINGS REIMS & OTHER PAYMENTS WITHHOLDINGS DEDUCTIONS NET PAY ALLOCATIONS 0B3 AB31-108? CH2E ColoradoLIG Run Dale U3104/15 09:19AM Period Start - End Date 02/15115 - [12/28/15 Check Dale 03/08113 Payroll Journal Page 1 of 1 PYRJRN • ATTACHMtNT 4 (CONT.) :,r,' ,y `• Payrolls byPaychek, Inc 0083 A831-1002 CH2E Colorado LLC C PAYROLL JOURNAL EMPLOYEE NAME ID 100 PAYROLL Arnold, Rudolf 79 Rodriguez, Marty E 17 COMPANY TOTALS 2 Person(s) 2 Transactlorr(s) (tC )= Independent Contractor HOURS, EARNINGS, REIMBURSEMENTS i OTHER PAYMENTS DESCRIPTION RATE Salary Salary EMPLOYEE IOTA EMPLOYEE TOT Salary COMPANY TOTAL t t 0883 A031-1082 CH2E Colorado LLC Run Date 08/27/15 02:16 PM HOURS EARNINGS REIMS & OTHER PAYMENTS WITHHOLDINGS Period Start - End Dale (Jail8115 - 08131/15 Check pale 08131115 DEDUCTIONS NET PAY ALLOCATIONS Payroll Journal Page 1 e1 I PYRJRN ATTACHMENT 5 Monday, June 27, 2016 at 2:21:35 PM Eastern Daylight Time Subject: Fwd: Employee Notifications Date: Monday, June 27, 2016 at 2:15:32 PM Eastern Daylight Time From: Robert Zecher To: Jamie Kostura Begin forwarded message: From: Mark Fonda <mfond thch2e.com> Subject: Employee Notifications Date: October 30, 2014 at 7:16:51 PM EDT To: Jamie Kostura <jamie(ch2e.corn>, Robert Zecher <robert@ch2e.com> Cc: Keith Fenley <kfenleych2e.com>, Scott Tipton <stipton@ch2e.com>, "Ruedi Arnold" cruedi@ch2e.com>, Cindy Hoppe <choppe@ch2e.com> We have notified all Hudson CH2E employees and contractors of the following: Announcement for 4pm today (verbal only) Tonight's night shift (Thursday) is canceled_ Day shift personnel should leave for the rest of today (Thursday). Pay will be made for the hours scheduled. All CH2E employees are required to come in for an informational meeting tomorrow (Friday) morning. There will be two meetings, 9:00am and 11:00am. People must attend the meeting assigned; do not come in early. Contractors will be informed through their employers. Everyone has left the plant except for Keith, Scott, Ruedi, Brian, Jamie and I. There were no incidents or unusual reactions to the announcement. Just many questions which we put off until the meetings tomorrow. Mark Mark Fonda I Plant Manager m 419-908-959O o 303-536-4136 f 3O3-536-4723 e mfonda a@ch2e.com w www.ch2e.com a 12311 Weld County Road 41, Hudson, CO 80642 Page 1 of 1 ATTACHMENT 6 SEPARATION AGREEMENT AND GENERAL RELEASE This Separation Agreement and General Release (this "Agreement") is by and between kirianfolccoPrb an individual residing at 14 (s! i Faith A Sky kit & P( Pe ("Employee"), and CH2E Colorado LLC, with an address at 12311 Weld County Road 41, Hudson, CO 80642 (the "Company"). 1. Employment. Employee's employment by and with the Company has been terminated as of October 31, 2014 ("Separation Date"). 2. Time to Consider. Employee has had a period of fourteen (14) days during which to consider whether to enter into this Agreement. Employee may sign this Agreement at any time prior to the expiration of the 14 -day review period. 3_ Receipt of Consideration. Provided Employee has signed this Agreement and returned it to the Company within fourteen (14) days of having received it from the Company (such date this Agreement is returned signed to the Company, the "Effective Date"), the Company shall pay to the Employee a payment in the amount of IllWeless all applicable tax withholdings and other deductions (the "Severance Payment"), payable on or before the regular paydate of the Company immediately following the Effective Date. Employee has received all compensation and other benefits and payments due to Employee for services performed for the Company. The Severance Payment represents more than Employee would otherwise have been entitled to receive had Employee not entered into this Agreement. 4. General Release. In consideration of and as a material inducement for the Severance Payment, Employee, to the fullest extent permitted by law, forever waives, releases and discharges the Company and any and all of its parents, subsidiaries, successors, assigns and other affiliates and each of their respective partners, members, shareholders, owners, employees, directors, officers, managers, contractors, clients and agents (the "Releasees"), from any and all claims, demands, causes of action, fees, damages, liabilities, expenses, obligations, promises or agreements of any nature, known or unknown to Employee, that Employee may have, ever has had or hereafter may have, from the beginning of the world to the date Employee executes this Agreement, including, but not limited to, claims based on or arising out of the employment of Employee by the Company or the termination of that employment, claims that any Releasee has dealt with Employee unfairly or in bad faith, all claims or causes of action that Employee may have with respect to breach of contract, implied or express; impairment of economic opportunity; intentional or negligent infliction of emotional distress; false arrest; assault; battery; false imprisonment; prima facie tort; defamation; libel; slander; negligent termination; malicious prosecution; wrongful discharge; unpaid wages; or any other tort, whether intentional or negligent; or any claim or cause of action known or unknown under Title VII of the Civil Rights Act of 1964; the Civil Rights Act of 1991; the Equal Pay Act; the Age Discrimination in Employment Act; the Older Workers' Benefit Protection Act; the Genetic Information Nondiscrimination Act; the Fair Labor Standards Act; the National Labor Relations Act; the Worker Adjustment Retraining and Notification Act; the Employment Retirement Income Security Act ("ERISA"); the Fair Credit Reporting Act; the Family and Medical Leave Act; the Civil Rights Acts of 1866 and 1871; the Colorado Anti -Discrimination Act; the Colorado Minimum Wage Order; the Colorado Labor Relations Act; the Colorado Labor Peace Act; the Americans With Disabilities Act; the US. Constitution; and the Colorado Constitution, all as amended and any other applicable federal, state or local statute or ordinance. ATTACHMENT 6 (CANT.) This Agreement covers claims of which Employee currently may or may not have knowledge. The general release of claims excludes any claims made under state workers' compensation or unemployment laws, claims under ERISA for accrued and vested benefits under an employee benefit plan of the Company in accordance with the terms of such plan, and/or any claims which cannot be waived by law. This waiver, release and promise not to sue is binding on Employee and Employee's heirs, legal representatives and assigns. 5. No Lawsuits or Charges Filed. Employee represents that neither Employee nor any other person on Employee's behalf, directly or indirectly: (i) has filed any complaint, charge or lawsuit against the Releasees with any governmental agency, commission, court or any other forum and/or (ii) has assigned or transferred, in whole or in part, to any person or entity any claim which Employee had or has against any Releasee. Employee hereby waives any and all compensation, monetary relief or any other individual remedy related to the filing of a charge or participation with the United States Equal Employment Opportunity Commission or other federal, state or local law enforcement or administrative agency. 6_ Non -Admission; No Violation. This Agreement shall not in any way be construed as an admission by the Releasees of any liability or any wrongful or discriminatory act. Employee is not aware of any conduct by the Company or any of its affiliates that might violate federal, state or local laws, rules or regulations of which Employee is aware_ 7. Non --Disparagement and Non -Interference. Employee shall not say or write any statement that may be considered defamatory, derogatory or disparaging with respect to the Company or any of the other Releasees. Employee shall not at interfere with the relationship between the Company and any of its clients, vendors, contractors, employees or applicants. 8_ Non -Disclosure. Employee agrees not to disclose, except as required by law, the existence of this Agreement or the circumstances surrounding it, its terms, conditions or negotiation, including, but not limited to, the dollar amounts set forth herein to anyone, other than Employee's immediate family, accountant or attorney. Employee shall not at any time, directly or indirectly, use, publish, disclose, appropriate or communicate any confidential information or trade secrets of the Company which Employee acquired during or by reason of Employee's employment with the Company. 9_ Return of Company Property. Employee has returned or shall immediately return to the Company all property belonging to the Company and all copies of such property in Employee's possession or under Employee's control, including, but not limited to, all keys, ID cards, software, files and any other proprietary or confidential information of the Company. 10. No Injury_ Employee has no known workplace injuries or occupational diseases of which Employee is aware. Employee acknowledges and agrees that Employee has not suffered any on-the-job injury for which Employee has not already filed a claim. Employee agrees that Employee has been granted any leave to which Employee was entitled under the Family and Medical Leave Act or other federal, state or local leave or disability accommodation laws. 11. Remedies. If Employee makes any misrepresentation in this Agreement or breaches this Agreement, the Company's obligation to make the Severance Payment shall terminate and Employee will be required to give back to the Company, at the Company's sole discretion, the full amount of the Severance Payment paid to the Employee and shall pay any and all costs and expenses of the Releasees [1005002-2] ATTACHMENT 6 (CONT.) (including reasonable attorneys' fees) in defending against any charges, claims or actions brought by Employee or on Employee's behalf. The remedies described in this Section are in addition to any and all other remedies available to the Company and the other Releasees at law, in equity or otherwise. 12. Severability. If any provision of this Agreement is held by a court of competent jurisdiction to be invalid, the remainder of the Agreement shall remain in full force and effect. The court may reduce the breadth of an invalid provision to the extent necessary to render it enforceable and, in its reduced form, such provision shall then be enforced. 13. Entire Agreement: Amendment. Subject to any continuing obligations contained in the Company's Employee Handbook, which shall survive, this Agreement constitutes the entire understanding and agreement between the parties and supersedes and cancels all previous agreements and commitments, whether oral or written, in connection with the matters described herein. In executing this Agreement, Employee is not relying, and has not relied, upon any oral or written representations or statements not set forth or referred to herein. 14. Enforcement. This Agreement shall be construed and enforced in accordance with, and governed by, the laws of the State of Colorado without reference to conflict of law principles. 15. Interpretation. This Agreement shall be construed without regard to any presumption or other rule requiring construction against the party causing this Agreement to have been drafted. 16. Cooperation. Employee agrees that Employee will, at the sole cost and expense of the Releasees, cooperate with the Releasees in the defense and/or prosecution of any and all litigation and governmental proceedings either against and/or by the Releasees with, respect to matters arising when Employee was an employee of the Company. 17. Employee Acknowled • ement..I, meta , have carefully read and considered this Agreement; I have been advised and given the opportunity to review this Agreement with legal or other advisors of my choice; I understand that by signing this Agreement I RELEASE legal claims and WAIVE certain rights; and I freely and voluntarily consent to all terms of this Agreement with full understanding of what they mean. IN WITNESS WHEREOF, the parties below have executed this Separation Agreement and General Release. CH2E COLORADO BY:� i e: Jamie Title: Chief Operating Officer atheth {EMPLOYEE PRINT & SIGN NAME) ?Al- at; id( Date Signed: /W C [1005002-2] 3 ATTACHMENT 7 Monday, June 27, 2016 at 3:16:52 PM Eastern Daylight -rime Subject: Payroll A831-1062 CH2E Coloroado Date: Wednesday, January 13, 2016 at 10:38:57 AM Eastern Standard Time From: Serrata, Erika To: Jamie Kostura CC: kelli@fultonmgmt.com Good Morning Jamie, Just wondering if payroll is okay to process for a check date of 01/15 (Friday) *Rudolf for *Marty for Thank you and have a great day! Erika Serrata PAYCHE)C` Senior Payroll Specialist 2901 North Ventura Rd, Suite 200 Oxnard, CA 93036 Ph: (805) 650-0611 ext. 57646 Fx: (855) 425-9677 eserrata@paychex.com ***We want your experience with Paychex to be meaningful for you and your business, so occasionally we may send an email survey. We'd appreciate any feedback you're willing to share to help us fine-tune our service delivery and our products. Thank you in advance for letting us know how we can best meet your expectations. *'k'k **Please send your 2015 State unemployment insurance tax rate notice(s) so we may update your account.** The information contained in this message may be privileged, confidential and protected from disclosure. If the reader of this message is not the intended recipient, or an employee or agent responsible for delivering this message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify your representative immediately and delete this message from your computer. Thank you. Page 1 of 1 Hello