HomeMy WebLinkAbout20152533.tiff CLERK TO THE BOARD
� 6�/�.� PHONE ( 970 ) 336-7215 , EXT 4226
FAX ( 970 ) 352 -0242
r as! � WEBSITE : www . co . weld . co . us
1150 O STREET
V�� P . O . BOX 758
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-r GREELEY CO 80632
August 5 , 2015
JBS USA PROMONTORY I LLC
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 . : R2828204
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
$4 , 186 , 131 . 00 $4, 186 , 131 . 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 .
2015-2533
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 .
2015-2533
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.
2015-2533
• AS0091
If you have questions concerning the above information , please call me at ( 970) 336-7215 ,
Ext . 4226 .
Very truly yours ,
‘, ./41tAdAi XS ;)&k•
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
2015-2533
AS0091
Esther Gesick
From: Courtney Anaya
Sent: Tuesday, July 21, 2015 4:12 PM
To: Esther Gesick; Rafaela Martinez
Subject: FW: Admin Denials
Admin Denials.
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.
From: Noel Lawrence -----_____
Sent: Tuesday, July 21, 2015 3:52 PM
To: Courtney Anaya
Subject: Admin Denials
These appeals all requested Admin Denial. The requests are written out in the body of their CBOE appeal.
R0029690 - movl-(U
R2828104 -J13S
R2828204 -3B 5
R6779562 -J13-5
Noel Lawrence
Commercial Appraiser
Assessor's Office
1400 N. 17th Avenue
Greeley, CO 80631
970-353-3845 ext. 3695
31P14.1 'to
1 2015-2533
AS 009/
NOTICE OF DETERMINATION
RECEIVED
Christopher M. Woodruff JUL 17 2015 Date of Notice: 6/30/2015
Weld County Assessor Telephone: (970) 353-3845
1400 N 17th Ave WELD COUNTY Fax: (970) 304-6433
Greeley, CO 80631 COMMISSIONER Office Hours: 8:00AM—5:00PM
� LEGAL DESCRIPTION/PHYSICAL LOCATION 't
ACCOUNT NO e �, + 'Cr TAX AREA.' 4
R2828204 2015 2150 GRSWIFL2BLK1SWIFT
JBS USA PROMONTORY I LLC 1770 PROMONTORY CIR
3 i 1770 PROMONTORY CIR GREELEY,CO 000000000
'".O_ GREELEY,CO 80634-9039
0.
aA'
', r{ ASSESSORS VALUATION ,
r z PROP Y CL ERTASSIFICATION , F ,z
e , J ACTUAL VALUE PRIOR TO: ACTUAL
„ VALUE AFTER
.^ • - .. . . .,. ' REVIEW,,?2,-,
INDUSTRIAL 2,188,251 2,188,251
COMMERCIAL 1,997,880 1,997,880
TOTAL! $4,186,131 $4,186,131
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 ea: OAA 7//7
A5GOT
AR.,PEALrPROCEDURES ..
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.aov/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 OFEQUALIZATION. ;„';.. .
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 propert pursuant to § 39-8-106((1.5 C.R.S.)
$ 1 J`-}ni (nOD $ec- ?nu\ R'7.8ze\Olt 0,04.01.. � Sz92A`t
What Ts 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.
o��no NM o.�.l'f* Co iv. Ip(.)3LR`ateiLth
ATTES+ATION,
I, t unde igned owner o agent' of the property identified above, affirm that the statements contained herein j
a n an chmen a eto are true and complete. Cam/
3 o3 (o `Y ) 347b -L\A\ i 7-61
a re Telep one Number Date f
) q -Vt. t„110, \rut , C_o Nfv\
Email Address
1 Attach letter of authorization signed by property owner.
15-DPT-AR
PR 207-08/13
R2828204 8429388
Property Report (ThI Page 1 of 3
I .: 44, Weld County
Property Report
y p
Account: R2828204
May 4, 2015
Account Information
Account Parcel Space Account Tax Tax Buildings Actual Assessed
Type Year Area Value Value
R2828204 095711403002 Commercial 2015 2150 1 4,186,131 1,213,980
Legal
GR SWIF L2 BLK1 SWIFT
Subdivision Block Lot Land Economic Area
SWIFT SUB 1 2 SWIFT SUBDIVISION
Property Address Property City Zip Section Township Range
1770 PROMONTORY CIR GREELEY 000000000 11 05 67
Owner(s)
Account Owner Name Address
R2828204 JBS USA PROMONTORY I 1770 PROMONTORY CIR GREELEY, CO
LLC 806349039
Document History
1 9/
hops://propertyreport.co.weld.co.us/index.cfm 5/4/2015
• Property Report Page 2 of 3
'.--i n
. Reception Rec Date Type Grantor Grantee Doc Sale Date Sale
Fee Price
CBC CBC
3205774 08-04-2004 SWD PARTNERS PARTNERS II 9.80 07-16-2004 98,000
LLC LLC
CBC JBS USA
3726153 10-18-2010 SWD PARTNERS PROMONTORY 70214 10-07-2010 7,021,400
II LLC HOLDINGS II
LLC
3930955 05-09-2013 SURV SURVEY SURVEY 0.00 05-09-2013 0
Building Information
Building 1
AccountNo Building ID Occupancy
R2828204 1 Laboratories
ID Type NBHD Occupancy Built As Bedrooms Baths Rooms
1 Commercial 2903 Laboratories Laboratories 0 0 0
Square Condo Basement TotallbFinished Garage Carport Balcony Porch
Ft SFSF SF SF SF SF
SF
1 17,171 0 0 0 0 0 0 0
ID Year Built %Complete Stories Perimeter Units Unit Type
1 2004 100 2 1500 0
ID Length Width Make
1 0 0 NA
ID Exterior Roof Cover Interior HVAC
1 NA Fiat NA Package Unit
I
https://propertyreport.co.weld.co.us/index.cfm 5/4/2015
1
Property Report r , Page 3 of 3
Detail: No Details
Valuation information
Type Code Description Actual Assessed Acres Land
Value Value SgFt
Improvement 2220 OFFICES- 1,864,065 540,580 0.000 0
IMPROVEMENTS
Improvement 3212 CONTRACTING/SERVICE- 2,188,251 634,590 0.000 0
IMPS
Land 2120 OFFICES-LAND 133,815 38,810 1.024 44,605
Totals - - 4,186,131 1,213,980 1.024 44,605
https://propertyreport.co.weld.co.us/index.cfrn 5/4/2015
•
LETTER OFAUTHORIZATION
TO: Weld County Assessor and others to whom it may concern
RE: Parcel#:095711403001, 095711403002
This letter will introduce the firm of Paradigm Promontory I LLC m Tax Group, which is authorized JES2015 USA This n concerning Ad Valorem Taxes on real and to representproperty
for
nation letter will supersede any previous letters of authorizationpon filet'
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
make any
necessary corrections to the taxing and taxes, to receive tax bills, to
and where s to hz to a authority's records, to appear before administrative boards or
agenciest take such appear before courts of competent jurisdiction and to re
actions in our offices as necessary to effectuate same.
authorized to act as agent, and/or attorney in fact, with those aforementioned o pare
property Paradigm Tax Group is
owned or controlled by the undersigned entity.
rights on this
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:
JES USA Promontory I LLC
Signature;
Print Name:
Title: 2wd
Date: I S
383 Inverness Pkwy 303.708.1215 Phone
Paradigm Suite 120 303.790.9337 Fax
TAX GROUP Englewood, CO 80112 www.paradigmtax.com
July14, 2015
Weld County Board of Equalization
1150 O Street
PO Box 758
Greeley, CO 80631
RE: Parcel IDs 095711403001 (R2828104), 095711403002 (R2828204)
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 $19,324,903 or $161.76 for 2015p2016. This
letter hereby protests the 2015 value. Attached is an agent authorization.
Subject property is composed of two parcels containing an office building of 102,289 sqft
constructed in 2001 and a lab building of 17,171 sqft constructed in 2004. 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 $13,140,600 or$110.00 per sqft.
Thank you in advance for your help and consideration.
Sincerely, bi
tan Wagner
Senior Managing C ltant
Paradigm Tax Group
swagner@paradigmtax.co
Cell 303 641 3476
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