HomeMy WebLinkAbout20152531.tiff BOARD OF ASSESSMENT APPEALS
STATE OF COLORADO
NOTICE OF HEARING
SCHEDULE NO. R6775763 DOCKET NO. 66181
Petitioner(s): Tax Year(s): 2015
INLAND PPD HUDSON ASSOCIATES LLC
V.
Respondent:
WELD COUNTY BOARD OF EQUALIZATION
The Board of Assessment Appeals will hear the above-captioned matter:
Date: February 12, 2016
Time: 3:30 AM Mountain Time on a trailing docket
Location: 1313 Sherman Street
Room 315, 3rd Floor
Denver, CO 80203
Time Allocated: 4 hour(s) per side
PLEASE TAKE NOTICE:
The Board of Assessment Appeals uses a one-day modified trailing docket. Several cases are
scheduled for hearing at 8:30 am each day. Cases are heard in the order determined by the Board,with
the first case commencing at 8:30 am. At the completion of the first case on the docket, the Board hears
the second case on the docket. The Board proceeds through the docket in this manner until all cases
have been heard or until insufficient time remains to fully hear the remaining cases on the docket. Cases
not heard will be continued to another day.
You are required to appear for your hearing at 8:30 am on the date noted above and remain until your
case is heard or continued, unless the Board removes your case from the trailing docket and schedules
your case for a specific time later in the day. A list of cases removed from the trailing docket will be
available at least one week prior to the hearing date. If your case is removed from the trailing docket,
you are required to appear at the specific time scheduled by the Board. Please check the Hearing
Schedule on the Board's web page(www.dola.state.co.us/baa/index.htm)or call (303) 864-7711
within one week prior to your hearing date to determine if your hearing has been scheduled for a
specific time on the hearing date.
If the Petitioner is a closely held entity as defined in CRS 13-1-127, the Petitioner must be represented by
either an attorney licensed in Colorado or an officer of the entity. If the Petitioner is a domestic or foreign
entity that is not closely held, as defined in CRS 7-90-102, an attorney licensed in Colorado must
represent the entity in all legal proceedings before the Board.
Pursuant to Board Rule 11, documentary evidence and witness lists must be received by the
Board and the opposing party no later than January 29, 2016. If this date falls on a State Holiday,
the documentary evidence and witness lists are due the following working day.
Petitioner's Representative of Record: Mailed: October 8, 2015
DOWNEY&ASSOCIATES, P.C.
THOMAS E. DOWNEY JR. ESQ. F U f �, >
383 INVERNESS PARKWAY, SUITE 300 Lc--9 Le?.. ;$
ENGLEWOOD, CO 80112
OCT 1 3 2015
aO/ - �.
f1so1X)i
„a CLERK TO THE BOARD
abtak \ 1861 / - asa PHONE ( 970 ) 336 -7215 , EXT 4226
—� FAX ( 970 ) 352 -0242
WEBSITE : www . co . weld . co . us
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1150 O STREET
GREE EYOC0 0632
G NTY?
August 5 , 2015
INLAND PPD HUDSON ASSOCIATES
C/O THE GEO GROUP , INC TAX DEPT
621 NW 53 ST SUITE 700
BACA RATON , FL 33487
RE : THE BOARD OF EQUALIZATION 2015 , WELD COUNTY , COLORADO
ADMINISTRATIVE DENIAL OF PETITIONER ' S APPEAL AND AFFIRMATION OF
ASSESSOR ' S VALUE
ACCOUNT NO . : R6775763
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
$41 , 705 , 697 . 00 $41 , 705 , 697 . 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 .
2015-2531
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 .
2015-2531
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 .
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.
2015-2531
AS0091
If you have questions concerning the above information , please call me at ( 970 ) 336-7215 ,
Ext . 4226 .
Very truly yours ,
•
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
2015-2531
AS0091
Rafaela Martinez
From: Courtney Anaya
Sent: Friday,July 17,2015 9:25 AM
To: Esther Gesick;Rafaela Martinez
Subject: FW:R6775763-Admin Denial
Attachments: HudsonPrisonAdminDenial.pdf
FYI — 1JUD p.
Courtney Anaya
Analyst
Weld County Assessor's Office
(970)353-3845 ext.3670
canaya@weldgov.com
ti.%„ i,j���,a,,,:r:--fit+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:Susan Gundry
Sent:Friday,July 17,2015 9:22 AM
To:Courtney Anaya
Subject:R6775763-Admin Denial
Hi Courtney,
I received this admin denial today.
Thanks,
Susan Gundry
Property Appraiser
Commercial Division
Weld County Assessor's Office
1400 N.17th Avenue
Greeley,CO 80631
970-353-3845 ext.3676
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 immediate,
2015-2531
1
ASoagl
NOTICE OF DETERMINATION
RECEIVED
Christopher M. Woodruff JUL 1 5 2015 Date of Notice: 6/30/2015
Weld County Assessor Telephone: (970) 353-3845
1400 N 17i" Ave WELD COUNTY Fax: (970) 304-6433
Greeley, CO 80631 COMMISSIONERS Office Hours: 8:00AM -5:00PM
ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/PHYSICAL LOCATION
R6775763 2015 2606 L2 SAND HILLS INDUSTRIAL PARK
CC
li INLAND PPD HUDSON ASSOCIATES 3001 N JUNIPER ST
C/O THE GEO GROUP. INC TAX DEPT
HUDSON,CO 000000000
621 NW 53 ST SUITE 700
¢ BACA RATON, FL 33487
a
O
a
ASSESSOR'S VALUATION
PROPERTY CLASSIFICATION ACTUAL VALUE PRIOR TO ACTUAL VALUE AFTER
REVIEW REVIEW
COMMERCIAL 41.705.697 41.705.697
TOTAL $41,705,697 $41,705,697
The Assessor has carefully studied all available information, giving particular attention to the
specifics included on your protest. The Assessor's determination of value after review is based on
the following:
CM05 - The law requires that data from Jan 2013 to June 2014 be used to establish current values.
We have considered all three approaches to value and we have denied your appeal based upon this
data.
If you disagree with the Assessor's decision, you have the right to appeal to the County
Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S.
The deadline for filing real property appeals is July 15.
The Assessor establishes property values. The local taxing authorities (county, school district, city,
fire protection, and other special districts) set mill levies. The mill levy requested by each taxing
authority is based on a projected budget and the property tax revenue required to adequately fund
the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall.
If you are concerned about mill levies, we recommend that you attend these budget hearings.
Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities.
Please refer to the reverse side of this notice for additional information.
Agent (If Applicable):
PARADIGM TAX GROUP LLC
383 INVERNESS PARKWAY SUITE 120 /n� '' ll
ENGLEWOOD, CO 80112 �C: lJ�l 7/1s
6000-0156
APPEAL PROCEDURES
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.gov/baa telephone number.
Binding Arbitration
For a list of arbitrators, contact the County Commissioners at the address listed for the County Board
of Equalization.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document
falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed
on the next business day, § 39-1-120(3), C.R.S.
PETITION TO COUNTY BOARD OF EQUALIZATION
What is your estimate of the property's value as of June 30, 2014? (Your opinion of value in terms of a
specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.)
$ l3:ccaicoo
What is the basis for your estimate of value or your reason for requesting a review? (Please attach
additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original
installed cost, appraisal, etc.) •�+
-D,-) F ; Ji
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actr
ATTESTATION
I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein
and on any attachments hereto are true and complete.
ignatur JP Rand for Paradigm Tax Group Date
4444 N.Belleview,Ste 210
Kansas City,MO 64116
Email Address 816-468-7148 FAX 816-468-1776
jprand!a paradigmtax.com
' Attach letter of author
15-DPT-AR
PR 207-08/13
R6775763 8430003
COLORADO
STATEMENT OF AGENCY
This is to authorize Paradigm Tax Group, to act in our behalf as our agent in
assessment matters related to Colorado property owned, possessed or controlled by the
undersigned. Any and all previous authorizations are hereby revoked.
Account# and County: R6775763 Weld County •
TO: Ad Valorem.Tax Authorities and Others To Whom It May Concern
This letter will introduce the property tax firm of PARADIG M.TA BQUP,;
which is authorized to represent us concerning Ad Valorem Taxes on real (anti/or
personal)property for 2415 aura prior years.
This au1.bori ation letter will supersede any.previous letters of authorization on file.
PARADIGM . lis authorized to Me real estate returns,•to review and
reeeive,eopies of any prior tax year's tax.retturns,to investigate appraisals and
assessments,to submit income and expense information,to appeal property values
and taxes, to receive tax bills,to appear before administrative boards or agen€ies,
and to prepare lo take such actions in our offices as necessary,to effectuate same.
PARADIGM TA . ,G1 Qt l'i authorized to act as agent,.andlor attorney in fact,
With those aforementioned rights on the property owned or controlled by the
undersigned entity.
The rights, powers, and authorization of PARl2IGM;TAX gROUP' herein granted
shall commence upon the execution of tbis letter of authorization.
IN WITNESS WEIEREOFc
The uotersigned has Iteren,nto set our hands and affixed our seals this,the
_day of$epterber,2014.
ACCEPTED:
Inland PPD Hudson Associates
Signed, sealed, and delbverecl in
the esence of: Ztf\VY1..0.1.L.
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