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HomeMy WebLinkAbout20151385.tiff RESOLUTION RE: ACTION OF THE BOARD CONCERNING PETITION FOR ABATEMENT OR REFUND OF TAXES - SHE LAND, LLC WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, the Board of County Commissioners of Weld County, State of Colorado, at a duly and lawfully called regular meeting held on the 18th day of May, 2015, at which meeting there were present the following members: Chair Barbara Kirkmeyer, and Commissioners Mike Freeman, Sean P. Conway, Julie A. Cozad, and Steve Moreno, and WHEREAS, notice of such meeting and an opportunity to be present has been given to the taxpayer and the Assessor of said County, with said Assessor, Christopher Woodruff, being present, and taxpayer, SHE Land, LLC, being represented by their agent, and WHEREAS, the Board of County Commissioners has carefully considered the attached petition, and is fully advised in relation thereto. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that the Board concurs with the recommendation of the Assessor and the petition be and hereby is, denied, and an abatement or refund be allowed as follows: CORRECTION TO ASSESSED ABATEMENT TAX VALUATION OR REFUND YEAR $0.00 $0.00 2012 2015-1385 AS0090 TAX ABATEMENT PETITION - SHE LAND, LLC PAGE 2 The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 18th day of May, A.D., 2015. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLpRADO n ATTEST: ditifie4) Barbara Kirkmeyer, Chair f Weld County Clerk to the Board \ a__/n�__ r, Mike Freeman, Pro-Tem •JL- aA,RILL, D Ity Clerk to the Bo fdoos ,or �� e } . ‘ P` Sean P. Con ay 1 APPROVED AS TO FO' : R _ZZ I, bvCe/ aacti 1$61 �( ?'O1z al Juli . Cozad County torney V• jT' l % °� a Steve Moreno tOI 9 ~ Date of signature: 2015-1385 AS0090 L PETITION FOR ABATEMENT OR REFUND OF TAXES 71 County:WELD Date Received (Use Assessor's or Commissioners'Date Stamp) Section I: Petitioner, please complete Section I only. r l r r, Date: 12/12/2014 RE ig:oi ED Month Day Year Joseph C. Sansone Co.,Attn: David Johnson DEC 2 g 2014 ose Petitioner's Name: p Petitioner's Mailing Address: 18040 Edison Ave. ENt COUNTY ASROR Chesterfield MO EY, COLORADO City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R0028093/095914401009 2605 35th Ave Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for the property tax year 2012 are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or illegally,whether due to erroneous valuation, irregularity in levying, clerical error, or overvaluation. Attach additional sheets if necessary.) The Assessor's calculation of the property's fair market value exceeds the property's actual fair market value. RECEIVED APR 292015 Petitioner's estimate of value: $1,497,790 (2012 ) WELD COUNTY Value Year COMMISSIONERS I declare, under penalty of perjury in the second degree, that this petition,together with any accompanying exhibits or statements, has been prepared or examined by me, and to the best of my knowledge, information, and belief, is true, correct, and complete. J Q Daytime Phone Number j ) r< Petitio�r's Sianatur � .. Jsa r# By / Y&� ' Daytime Phone Number(636 ) 733-5455 eAg nt's Signature' *Letter of agency must be attached when petition is submitted by an agent. If the Board of County Commissioners,pursuant to§39-10-114(1),C.R.S.,or the Property Tax Administrator.pursuant to§39-2-116,C.R.S.. denies the petition for refund or abatement of taxes in whole or in part,the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions of§39-2-125,C.R.S.,within thirty days of the entry of any such decision,§39-10-114.5(1),C.R.S. Section II: Assessor's Recommendation (For Assessor's J Use Only) Tax Year �/ Actual Assessed Tax Original �j9,(C75e'G g7`1° '4 9o.77 Corrected it 995) 11 71-- 8'l0 88 72o a,G9o. 77 Abate/Refund e) !/ CO____ 2015-1385 ❑Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds of overvaluation,no abatement or refund of taxes shall be made if an objection or protest to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer,§39-10-114(1)(a)(I)(D),C.R.S. Tax year: Protest? ❑No ❑Yes (If a protest was filed,please attach a copy of the NOD.) [Assessor recommends denial for the following reason(s): r J tJ Q ag t A 3 ap Assessor's or puty Assessor's Sign re 15-DPT-AR No.920-66/11 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to§39-10-114,C R.S.shall be acted upon pursuant to the provisions of this section by the Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1 7),C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of$10,000 or less per tract,parcel, or lot of land or per schedule of personal property, in accordance with§39-1-113(1.5), C.R S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tax Year Actual Assessed Tax Original Corrected Abate/Refund Note.The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the County Treasurer for full payment information. Petitioner's Signature Date Assessor's or Deputy Assessor's Signature Date Section IV: Decision of the County Commissioners (Must be completed if Section III does not apply) WHEREAS, the County Commissioners of County, State of Colorado, at a duly and lawfully called regular meeting held on / / , at which meeting there were present the following members: Month Day Year with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor of said County and Assessor (being present--not present)and Name Petitioner (being present--not present), and WHEREAS,the said Name County Commissioners have carefully considered the within petition, and are fully advised in relation thereto, NOW BE IT RESOLVED that the Board (agrees--does not agree)with the recommendation of the Assessor, and that the petition be(approved--approved in part--denied)with an abatement/refund as follows: Year Assessed Value Taxes Abate/Refund Chairperson of the Board of County Commissioners'Signature County Clerk and Ex-Officio Clerk of the Board of County Commissioners in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County this day of Month Year County Clerk's or Deputy County Clerk's Signature Note: Abatements greater than$10.000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners, relative to this petition, is hereby ❑Approved ❑Approved in part$ ❑ Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/11 AGENT AUTHORIZATION TO: WELD COUNTY Assessor's Office and the Assessment Review Agency SHE LAND LLC hereby authorizes and appoints Joseph C. Sansone Company to act as agent with full authority to handle all matters relating to ad valorem tax matters. This includes but is not limited to filing of property tax declarations or other documents with you or the Assessment Appeals Board, examining any records in your office which I have a right to examine, appearing before any assessment officer or board and discussing assessments and resolving disputes with you concerning the assessment on property for which I am responsible for the property taxes. This agency shall terminate when all matters relating to the 2012 through 2016 assessments are resolved. SHE LAND LLC EXACT NAME OF PROPERTY OWNER(FROM NOTICE OF VALUATION) 4732 W 26 STREET R2465503 STREET ADDRESS SCHEDULE/PARCEL NUMBER 10168 1-25 Frontage Road R6780757 / R6780758 STREET ADDRESS SCHEDULE/PARCEL NUMBER 2625 351}i AVENUE R0028093 STREET ADDRE SCHEDULE/PARCEL NUMBER URE PRINT NAME OF SIGNER �, C"AV O(4/4Jc C�� DATE /q/YR-Ci f TITLE PHONE NUMBER State of Colorado t� City of Up On this 1-4 day of 64,20 efore me,the undersigned officer, personally appeared known to me(or satisfactorily proven)to be the person whose name is subscribed to within the instrument and acknowledged that he executed the same for the purposes therein contained. In witness hereof I hereunto set my hand and official seal. of Public STEVEN L. WHITE :1 MY COMM.EXP.04-03.2016 04/22/2015 Attn: Chris Woodruff RE: 2012 Abatement received 12/29/2014 R0028093 Owner: SHE Land LLC Complete Auto Dealership 2625 35th Ave Greeley, CO 2012 Assessors Value $2,370,000 or$80/sf on dealership $538,560 on Parking Garage Structure Total $2,995,575 SUBJECT: The subject property is Ehrlich Nissan/Volkswagen, a complete auto dealership located at 2625 35th Ave, Greeley. The parcel consists of 2 dealerships totaling 29,625 sf with the first built in 1992 and the second in 2002. Additionally, there is a 13,464 sf concrete garage parking structure built in 2002. The subject has been well maintained throughout the years and enjoys good visibility next to other dealers on 35th Ave. The property owner is represented by Joseph C. Sansone tax agency and is requesting a reduction in value for 2012 from $2,995,575 to$1,497,790. The petitioner has not provided any documentation or analysis to support a reduction in value. Market Approach: Sales of Auto Dealerships similar to the subject were analyzed. For the 2012 value, sales from 2009 and 2010 revealed the best comparable sales ranged from $67 psf to $245 psf. Honda of Greeley —4535 W 29th St, Greeley. Sold 02/25/2008 for$232 psf Herbies (old site)—1602 2nd Ave, Greeley. Sold 03/04/2010 for$67 psf Mercedes Benz of Loveland -4040 Byrd Dr, Loveland. Sold 06/10/2009 for$245 psf Due to a lack of auto dealership sales from 01/01/2009-06/30/2010 it was necessary to utilize the Honda dealership sale from 2008. Placing most of the weight on the Herbies sale which was in Greeley and in the 18 month base period, $80 psf was determined to be appropriate for the dealerships. Cost Approach: The Cost Approach was then utilized to value the concrete parking structure. According to Marshall & Swift the RCNLD was$538,560 for this 16' high 13,464 sf structure. Reconciliation: With a Market value of$80/sf($2,370,000) for the dealerships and a Cost value on the parking structure of$538,560,the total value of$2,995,575 for the subject is appropriate. We recommend sustaining the Assessor's values for 2012. 48.0' 4 25.0' Nz Office Office 120' Bldg#1 24A' 23.0 Second Floor N OpenCTo 3690 0 SF Below b -573 1 SF 4.1' 3116.9 SF Second Flom i t 3731 SF 4 72.0' 81.0' 10O . a 1 -.... , Upper Parts Dept i r .. r 11 a ._ a. �/' _ r --.7., '� 22.0' • "" 26.0' 9 0' - Br 04 ;0 ":e fl flddl by sews 130 ven:Ie Ltt 17'S 3370 5g A Bldg #3 109.7. Parking Deck 715' Parking Deck Second Floor IIIIIIIIIIIIIIIIIIIIIIII 520' 13236.0 sq ft 121.5 -- 50.0' - oo.oj 90.0' ~ ! 101.8' E m iff k! wp jis`aZ Aso 3518 ! ai 48.0' l 48t 04/02/2008 40. 0' b ¢. 12.0' 16.1 .18.r Sketch a,k..Nwrda," 10r CLERK TO THE BOARD X861 PHONE: (970) 336-7215, EXT. 5226 FAX: (970) 352-0242 1150 O STREET _ P.O. BOX 758 GREELEY, COLORADO 80632 1/11- COUNTY - April 30, 2015 SHE Land, LLC 2625 35th Avenue Greeley, CO 80634 RE: SCHEDULE NUMBER: R0028093 Dear Property Owner: This is to advise you that the Weld County Board of Commissioners will hear your petition for abatement or refund of taxes on the property described as: 2605 35th Avenue, Greeley. The meeting is scheduled for Monday, May 18, 2015, at 9:00 a.m., in the Chambers of the Board of County Commissioners of Weld County, Colorado, Weld County Administration Building, 1150 O Street, Assembly Room, Greeley, Colorado 80631. The Assessor is recommending that the Board deny your petition. You are not required to be present at this hearing; however, this is your opportunity to have your position heard, particularly if your position is opposed to the Assessor's recommendation. If you intend to submit any documentation in support of your position for this hearing, all such documentation must be submitted to the Office of the Clerk to the Board and to the Weld County Assessor's Office at least seven calendar days prior to the meeting date in order for it to be considered at the scheduled hearing. If you have any questions concerning this matter, please do not hesitate to contact me at (970) 336-7215, Extension 5226. Sincerely, la A. Martti`I{ne(\/Jza) v Deputy Clerk to the Board cc: Assessor Joseph C. Sansone Co. Attn: David Johnson 18040 Edison Avenue Chesterfield, MO 63005 CLERK TO THE BOARD PHONE: (970) 336-7215, Ext. 5226 1 61 FAX: (970) 352-0242 1150 O STREET �j" P.O. BOX 758 / ■_ GREELEY, COLORADO 80632 1 "� NTY June 16, 2015 SHE Land, LLC 2625 35th Avenue Greeley, CO 80634 RE: SCHEDULE NUMBER R0028093 Dear Property Owner: On May 18, 2015, the Board of Weld County Commissioners considered your petition for abatement or refund of taxes and denied same. Pursuant to Section 39-2-125(f), C.R.S., you have the right to appeal this decision to the State Board of Assessment Appeals within thirty days. You may obtain the appropriate forms and instructions from: Board of Assessment Appeals, Department of Local Affairs, 1313 Sherman Street, Room 315 Denver, CO 80203 Phone: 303-866-5880 In preparation for appealing to the State Board of Assessment Appeals you may also go to the following state link to obtain any further information you may need to proceed, http://www.dola.state.co.us/baa/index.htm Very truly yours, *J\jat- Rafaela A. Martinez Deputy Clerk to the Board cc: Assessor Joseph C. 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Article Number 7004 2890 (Transfer from service lab ■ Complete items 1,2,and 3.Also complete A. Signature PS Form 3811,July 2013 Domestic Retu item 4 if Restricted Delivery is desired. X j�J� \__ / kcii ❑AII �^ l ❑Addressee so that we can return the card to you. B. Received to e) C Date of Delive • Attach this card to the back of the mailpiece, vi L C- -ZZ l or on the front if space permits. D. Is delivery address different from item 1? O Yes 1. Article Addressed to: If YES,enter delivery address below: ❑ No w v \\o\x\jua\ i w 10 Ir.l�)1 k,�►�OY\ Gpt_ \ \ /� 19005 .Service Type �\JJ / MU vv Certified Mail® ❑ Priority Mail Express`" Registered 0 Return Receipt for Merchandise 0 Insured Mail ❑Collect on Delivery 4. Restricted Delivery?(Extra Fee) ❑Yes 2. Article Number (Transfer from service label) 7004 2890 0003 5709 0697 PS Form 3811,July 2013 Domestic Return Receipt Hello