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HomeMy WebLinkAbout20152545.tiff ' *1/4 CLERK TO THE BOARD \ 11 ! PHONE ( 970 ) 336 -7215 , EXT 4226 Wv86 latrars-61) FAX ( 970 ) 352 - 0242 WEBSITE : www . co . weld . co . us 1150 O STREET tE *&Pj � P . O . BOX 758 ouNLLç1 Y GREELEY CO 80632 August 5 , 2015 SWIFT BEEF COMPANY 1770 PROMONTORY CIR GREELEY , CO 80634-9039 RE : THE BOARD OF EQUALIZATION 2015 , WELD COUNTY , COLORADO ADMINISTRATIVE DENIAL OF PETITIONER ' S APPEAL AND AFFIRMATION OF ASSESSOR ' S VALUE ACCOUNT NO . : R6780953 Dear Petitioner: On July 30 , 2015 , 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 your request for an Administrative Denial of your petition for appeal of the Weld County Assessor' s valuation of your property described above , for the year 2015 . The Assessment and valuation is set as follows : ACTUAL VALUE AS ACTUAL VALUE AS DETERMINED BY ASSESSOR SET BY BOARD $ 1 , 377 , 827 . 00 $ 1 , 377 , 827. 00 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 . 2015-2545 AS0091 All appeals to the Board of Assessment Appeals filed after August 10 , 2015 , MUST comply with the following provisions of C . R . S . Section 39 -8 - 107( 5 ) : ( 5 ) ( a ) ( I ) On and after August 10 , 2015 , 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 . 2015-2545 AS0091 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: 303-866- 5880 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 . u 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 . 2015-2545 AS0091 If you have questions concerning the above information , please call me at (970 ) 336-7215 , Ext . 4226 . Very truly yours , ‘4aA4A) tZi;,0 ;Qe Esther E . Gesick , Clerk to the Board Weld County Board of County Commissioners Cc : Christopher Woodruff, Weld County Assessor PARADIGM TAX GROUP LLC 383 INVERNESS PARKWAY SUITE 120 ENGLEWOOD , CO 80112 2015-2545 AS0091 Esther Gesick From: Noel Lawrence Sent: Monday,July 27,2015 8:15 AM To: Courtney Anaya Cc: Wade Melies;Susan Gundry;Esther Gesick Subject: RE:Appeals missing? The appeal document submitted by the agent requests Admin Denial on all of the accounts filed on behalf of JBS/ Monfort. Noel Lawrence 7f Ia45Lo$ - V}► e r C. Commercial Appraiser Assessor's Office (078O 53 — &,fly 2Q 1400 N.17th AvenueyG D Gre ley,CO 80631 R 970-353 3845 ext 3695 �� 8 — m � � L 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:Courtney Anaya Sent:Monday,July 27,2015 8:09 AM To:Noel Lawrence Cc:Wade Melies;Susan Gundry Subject:FW:Appeals missing? Hi Noel, Just a heads up—we logged in three appeals on Friday for Monfort/Swift. These were appeals that we never got the documentation for and came up in my checks. Thanks, Courtney Anaya Analyst Weld County Assessor's Office (970)353-3845 ext.3670 canaya@weldgov.com 7/7 2015-2545 ` C� (�iQlti AJ00ql r � 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: Esther Gesick Sent: Friday, July 24, 2015 12:18 PM To: Courtney Anaya Cc: Suann Haas; Esther Gesick Subject: RE: Appeals missing? Hi gals, R2120203 -SCHUTT BRADLEY: This is the one that was submitted just to say "Thanks" for reducing the value on the NOD. I didn't assign a number or send it over since it is sort of an odd duck but since he signed/dated I figured we just send him the basic Withdrawn letter so I marked it as an Appeal to help me run the little merge letter. I've gone ahead and scanned him in (attached) so you can figure out what you want to do with it on your side.... O R1295686 - MONFORT OF COLORADO INC: This appears to have been sent over on 7/22 under Scan 60000227 BOE— Monfort of Colorado Inc. (attached) _ 1 R6780953 -SWIFT BEEF COMPANY: This appears to have been sent over on 7/22 under Scan 60000287 BOE-Swift Beef Company (attached) — CU,A, � R1295286 - MONFORT OF COLORADO INC: This appears to have been sent over on 7/22 under Scan 60000150 BOE— Monfort of Colorado Inc. (attached) — a �o,,,,,, Wondering if we did the leg work on these last three and forgot to send the .pdf email or something....sorry if that was the case! Esther E. Gesick Clerk to the Board 1150 O Street/P.O. Box 758/Greeley, CO 80632 tel: (970)336-7215 X4226 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: Courtney Anaya Sent: Friday, July 24, 2015 10:06 AM To: Esther Gesick; Rafaela Martinez Subject: Appeals missing? Hi Ladies, 2 I ran some checks this morning and came up with four more accounts that are marked as a CBOE appeal on the master spreadsheet, but we don't have them logged in as an appeal. Do you have documentation for these? Esthers List vs My List-Stepl Account 2015 CBOE Master Esthers List vs My List-Step0 REVIEWNO Petitioner Name Accounts Appealed Spreadsheet.A000UNTNO table.A000UNTNO Yes IR2120203 ISCHUTT BRADLEY I1 Yes R1295686 MONFORT OF 1 COLORADO INC Yes R6780953 SWIFT BEEF 1 COMPANY Yes R1295286 MONFORT OF 1 `COLORADO INC Thanks! Courtney Anaya Analyst Weld County Assessor's Office (970) 353-3845 ext. 3670 canaya@weldgov.com 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. 3 NOTICE OF DETERMINATION RECEIVED Christopher M. Woodruff Date of Notice: 6/30/2015 Weld County Assessor JUL 1 7 2015 Telephone: (970) 353-3845 1400 N 17"' Ave Fax: (970) 304-6433 Greeley, CO 80631 WELD COUNTY Office Hours: 8:00AM-5:00PM COMMISSIONERS ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/PHYSICAL LOCATION R6780953 2015 0609 LOT 1 ELLS MINOR W SWIFT BEEF COMPANY 718 N 11 AV 1770 PROMONTORY CIR GREELEY,CO 000000000 0 GREELEY,CO 80634-9039 F rc W a cc a ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER REVIEW REVIEW COMMERCIAL 1,377,827 1,377,827 TOTAL $1,377,827 $1,377,827 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: CM01 - The Colorado Constitution requires commercial property to be valued using replacement cost, market and income approaches and assessed at 29%. 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): PARADIGM TAX GROUP LLC 383 INVERNESS PARKWAY SUITE 120 ENGLEWOOD, CO 80112 CC OVA 7/aatpoO o-O ,253 I'Y 009/ I__ APPEAL PROCEDURES I County Board of Equalization Hearings will be held from July 29 through August 5 at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail 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 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.4ov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION _, What is your estimate of the property's value as of June 30, 2014? (Your opinion of value in terms of a specific dollar_emount is required for real property pursuant to § 3.9;8-106(1.5 , C.F .S.) ! �,(, ���79� `$__I D 144 S,5©C) I o+-r,_. �' 0 c �o-t-,S n_c~ _1S r1 I2454 L., IL 1.7�09S3i IL 11-3 7 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 insta,(led cost, appraisal etc.) 1 -7 �� , c.1� (�fJT N ) 1�-- Q e_P �P'u �1 IV? L----r- vv) [AT7 TATI©N !. I, t nd rsigned owner or a ent of the property identified above, affirm that the statements contained herein n i a a nts eret are true and complete L � yfr --- 3 o (0(1( 7-74 -1 .4) _I L� ?6r I �> S_ n ireelephone Number Date k_. --1-0. / _.__ ,) V C7; ' 1/L ' t f-LLY CA ( Email Address ' Attach letter of authorization signed by property owner. 15-DPT-AR PR 207-08/13 R6779562 8430068 t • LETTER OF AUTHORIZATION TO: Weld County Assessor and others to whom it may concern RE: Parcel #: 09571 1002015, 080332200084, 080332308001,080330200017, 080131000008 This letter will introduce the firm of Paradigm Tax Group, which is authorized to represent Swift Beef Company concerning Ad Valorem Taxes on real and personal property for 2015-16. This authorization letter will supersede any previous letters of authorization on file. Paradigm Tax Group is authorized to file personal and real estate returns, to review and receive copies of any prior years tax returns, to investigate appraisals and assessments, to submit income and expense information, to appeal property values and taxes, to receive tax bills, to make any necessary corrections to the taxing authority's records, to appear before administrative boards or agencies and where authorized, to appear before courts of competent jurisdiction and to prepare to take such actions in our offices as necessary to effectuate same. Paradigm Tax Group is authorized to act as agent, and/or attorney in fact, with those aforementioned rights on this property owned or controlled by the undersigned entity. A photographic or facsimile copy of this authorization and my signature may be deemed to be the equivalent of the original or may be used as a duplicate original. The rights, powers, and authorization of Paradigm Tax Group herein granted shall commence upon the execution of this letter of authorization. ACCEPTED: Swift Beef Company Signature: Print Name: C —41,4•A __�c�-•d�_ Title: (---.io Ci n4" T k Date: • S Property Report Page 1 of 3abiS k Weld County fi Property Report Account: R6780953 May 4, 2015 Account Information Account Parcel Space Account Tax Tax Buildings Actual Assessed Type I Year ' Area Value Value R6780953 080332308001 Commercial 2015 0609 1 1,377,827 ', 399,570 Legal LOT 1 ELLS MINOR Subdivision Block Lot Land Economic Area ELLS MIINOR NA 1 GREELEY IND N 8 ST E 7 AV Property Address Property City Zip Section Township Range 718 N 11 AV I GREELEY 000000000 ' 32 06 65 Owner(s) Account Owner Name Address ( R6780953 SWIFT BEEF COMPANY 1770 PROMONTORY CIR GREELEY, CO 806349039 Document History No documents found. Building Information Building 1 https://propertyreport.co.weld.co.us/index.cfm 5/4/2015 Property Report Page 2 of i AccountNo Building ID I Occupancy R6780953 ; 1 I Parking Lot ID Type NBHD ' Occupancy Built As ' Bedrooms Baths Rooms 1 I Commercial i 6905 ! Parking Lot Office Building 0 I 0 I 0 i Square Condo i Total Garage : Carport ; Balcony : Porch ID Basement , Ft SF SF SF ; SF SF SF SF 1 480 0 0 0 I 0 0 0 0 j ID Year Built % Complete Stories Perimeter Units Unit Type 1 { 1996 100 1 88 , 0 i , IDi Length Width Make 1 0 0 NA 1 ID Exterior Roof Cover I i Interior HVAC k 1 NA Gable ` NA i Package Unit Details Building: 1 1 ID i Detail Type i Description I Units 1 1 r Add On ' Corn Canopies Concrete Average I 320 1 ' Add On Chain Link Fence 8ft 2,559 1 Add On Asphalt Average l 372,826 4 1 : Add On Asphalt Average ! 170,000 Valuation Information https://propertyreport.co.weld.co.us/index.cfm 5/4/2015 Property Report Page 3 of 3 Actual Assessed Land Type Code Description Acres , Value I Value SqFt SPECIAL Improvement 2230 PURPOSE- 782,231 226,850 0.000 0 IMPROVEMENTS Land 2130 SPECIAL 595,596 172,720 27.346 1,191,192 PURPOSE-LAND Totals - - 1,377,827 399,570 ' 27.346 1,191,192 https://propertyreport.co.weld.co.us/index.cfm 5/4/2015 383 Inverness Pkwy 303.708.1215 Phone Paradigm Suite 120 303.790.9337 Fax Englewood, CO 80112 www.paradigmtax.com July 14, 2015 Weld County Board of Equalization 1150 O Street PO Box 758 Greeley, CO 80631 RE: Parcel ID 080332303001 (R1295686), 080332308001 (R6780953), 080332301003 (R1295286), 096117412001 (R6779562) To Whom It May Concern: Attached are the Assessor Notices of Determination and Printouts for the above referenced schedule numbers. Subject property is valued at $16,264,211 or $23.68 for 2015p2016. This letter hereby protests the 2015 value. Attached is an agent authorization. Subject property is a mix of packing plant industrial buildings totaling 686,594 sqft constructed from 1960 through 1998. If possible, I request an administrative denial from the County Board of Equalization. I will meet with the Assessor and determine if they will require an independent appraisal to make an adjustment to this property. We respectfully request subject parcels be reduced to $10,985,500 or $16.00 per sqft. Thank you in advance for your help and consideration. Sincerely,J/#5i t agner Senior Managing C ultant Paradigm Tax Grou swagner@paradigmtax.co Cell 303 641 3476 383 Inverness Pkwy 303.708.1215 Phone Paradigm Suite 120 303.790.9337 Fax �✓ Englewood, CO 80112 www.paradigmtax.com July 14, 2015 Weld County Board of Equalization 1150 O Street PO Box 758 Greeley, CO 80631 Re: 2015 BOE Appeals To Whom It May Concern: Attached are appeals for the following parcels: Owner Name Parcel Numbers) JBS USA Promontory I LLC 095711403001 (R2828104) 095711403002 (R2828204) Monfort of Colorado Inc 080332301005 (R0029690) Monfort of Colorado Inc 080332303001 (R1295686) 080332308001 (R6780953) 080332301003 (R1295286) 096117412001 (R6779562) Note I am requesting an administrative denial on all parcels included above. Please send all correspondence to: Paradigm Tax Group, 383 Inverness Pkwy Ste 120, Englewood, CO 80112. Thank you in advance for your help and consideration. Sincerely, / Rebecca Helm, Consultant on behalf of Stan Wagner Senior Managing Consultant Paradigm Tax Group swagner@paradigmtax.com i . . • W o , , Q F- . v O4 co i y m a p O o 0 0 fa_CC LL C) mi5 ,Lc.,,,_ N 0 O c 03 O N O (I5 0 o c' o w °' O a> • a OF 100.4“ W P. CO CET 0No O 0 O m _,::t CO co aD co O c -� L U `a . ° "' x a U O O 0 13 o m tU O CD M co c) Hello