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HomeMy WebLinkAbout20151592.tiff For Office Use Only PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 864-7710 Docket No. Denver, Colorado 80203 Fax: (303) 864-7719 Fee: Y N Date: 8/26/2015 Check/Credit Card it Property Owner: FSY Partnership RECEIVED F H Subject Property: 2699 47 AV Greeley, CO Street Address City AUG 31 2015 Schedule Number(s): R4709107 Attach separate sheet if necessary WELD COUNTY COMMISSIONERS Weld County ❑l Board of Equalization 8/5/2015 Appeals the decision of the Board of Commissioners Dated: County ❑State Property Tax Administrator This appeal concerns:0 Valuation O Refund/Abatement O Exemption IDState Assessed Tax Year: 2015 The subject property is currently classified as: ['Agricultural ['Commercial OMixed-Use ❑Oil& Gas ID Non-Exempt(or Partially Non-Exempt) ❑Vacant Land ❑Residential ❑State Assessed ❑Personal Property ['Other: The subject property should be classified as(if different than the current classification): Actual value assigned to subject property: $4,965,600 Petitioner's estimate of value: $4,300,000 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less than 30 minutes Board will allow equal time to County or Property Tax Administrator Appearance: ['Petitioner will be present at the hearing ['Petitioner will appear by telephone ['Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-864-7710 ['Petitioner will be represented by an attorney on the scheduled date and time of the heanng(Mountain Time Zone) ❑Petitioner would like to appear by video conference Petitioner must contact the Board at 303-864-7710 at least 21 days in advance of the scheduled heanng to confirm availability of video conference equipment If the property owner is an entity,it must appear under the representation of an attorney licensed in Colorado except as follows A closely held entity may be represented by an officer of the entity as long as the amount in controversy does not exceed$15,000,exclusive of costs.interest or statutory penalties A closely held entity can have no more than three owners See Section 13-1-127.CRS A closely held entity that will be represented by an officer of the entity must provide a letter to the Board with this petition stating that it has no more than three owners and that the tax amount at issue does not exceed$15,000. A trust filing a petition may be represented by a trustee.an attorney or an agent Filing Fee: ['None Petitioner is appearing pro se(self-represented) and has not filed more than two petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). D$33.75 Petitioner is appearing pro se (self-represented)and has filed more than two petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). 0$101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property: The sales comparable approach to value indicates that the property is overvalued. 9-.2-15 CC CiaM.4. .(NV .2015- 19A Asoogo Required attachments to this form: o Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: DA notarized Letter of Authorization if an agent will be representing Petitioner 0 list of names, last known addresses and telephone numbers of co-owners or parties directly interested in the subject property if applicable. Certificate of Service I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to: Weld Count D Board of Equalization County 0 Board of Commissioners County 0 State Property Tax Administrator at the following address: 1150 O Street P.O Box 758 Greeley,CO on 8/26/2015 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/26/2015 Date I hereby certify that four(4)true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street. Room 315, Denver.CO 80203 on 8/26/2015 Date (One copy may be faxed to the Board but the onginal and two additional copies must be mailed or hand delivered) PETITIONER'S MAILING ADDRESS IS REQUIRED EVEN IF PETITIONER IS REPRESENTED BY AN AGENT OR ATTORNEY Signature of AgentO or Attorney El Signature of Petitioner Travis Stuard, Duff& Phelps, LLC FSY Partnership Printed Name Printed Name 1200 17th Street Suite 990 PO Box 1986 Mailing Address Mailing Address Denver, CO 80202 Greeley, CO City, State.Zip Code City. State. Zip Code Telephone 303.749.9033 Telephone 970.347.2530 Daytime number E-Nair: travis.stuard@duffandphelps.com E-Mail: It is the Petitioner's responsibility to notify the BAA of any change of address. Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to completing this Petition Form. The Instructions and Rules are available on the internet at www.dola.Colorado.00v/baa or may be requested by phone at 303-864-7710. CLERK TO THE BOARD 1861 PHONE (970) 336-7215, EXT 4226 } Item ,,,„ FAX (970) 352-0242 l , WEBSITE: www.co.weld.co.us 1150 O STREET J P.O. BOX 758 V U N -r GREELEY CO 80632 " GO August 5, 2015 FSY PARTNERSHIP PO BOX 1986 GREELEY, CO 80632-1986 RE: THE BOARD OF EQUALIZATION 2015, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R4709107 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 $4,965,600.00 $4,965,600.00 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. 2015-2525 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. 2015-2525 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. 2015-2525 AS0091 If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. Very truly yours, ;c Esther E. Gesick, Clerk to the Board Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor DUFF & PHELPS 1200 17 STREET SUITE 990 DENVER, CO 80202 2015-2525 AS0091 Appointment of Agency for Property Tax Matters Duff & Phelps LLC is authorized to represent FSY Partnership, Van Herwaarden 1 LLC and all other related entities (collectively, "Weld County Garage") with regard to property tax matters for the real property shown in Appendix A. Any and all previous authorizations are hereby revoked. Duff & Phelps LLC is authorized to act on our behalf in obtaining and providing information, negotiating, settling and assessing for all property matters related to the property indicated above for any appeals or abatements. This agent is delegated full authority to handle all real property tax matters relative to assessments and to represent us, with the assistance of legal counsel, if necessary, in the appeal process. This appointment of agency remains in effect for tax years 2013-2015 or until revoked in writing by the Weld County Garage or Duff& Phelps LLC, except as provided above. All correspondence should be directed to the following individual: NAME: Michael Van Donselaar Duff& Phelps LLC ADDRESS: 1200 17th Street, Suite 990 Denver, Colorado 80202 303-749-9034 The individual signing below has the authority to act on behalf of the FSY Partnership, Van Herwaarden 1 LLC and all other related entities (collectively, "Weld County Garage"). SIGNED: Y c�I rNAME/TITLE: t Weld County Garage LA/0,P" DATE EFFECTIVE: January 16, 2015 NOTARIZATION: CINDY L. BERRYMAN NOTARY PUBUC STATE OF COLORADO NOTARY lb 20024022957 My ConYRIhNOf Expires July 18,2018 04)„CO/L1 44/ ,C)//0)/5 Appendix A Address Ownership Name Parcels City 2699 47 AV FSY Partnership 095915420001 Greeley 2699 47 AV FSY Partnership 095915420002 Greeley _ 2722 50 AV FSY Partnership 095915413002 Greeley 2835 31 AV FSY Partnership 095924201033 Greeley NA FSY Partnership 096117327002 Greeley 2751 9 AV FSY Partnership 096117318013 Garden City 2805 8 AV FSY Partnership 096120201003 Evans 870 27 Stpl FSY Partnership 096120201001 Greeley 2563 28 ST Van Herwarrden 1 LLC 095913400008 Greeley RESOLUTION RE: ACTION OF THE BOARD CONCERNING PETITIONS FOR ABATEMENT OR REFUND OF TAXES - FSY PARTNERSHIP 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 1st day of June, 2015, at which meeting there were present the following members: Commissioners Mike Freeman, Sean P. Conway, Julie A. Cozad, and Steve Moreno, and with Chair Barbara Kirkmeyer being excused, 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, FSY Partnership, not being present, and WHEREAS, the Board of County Commissioners has carefully considered the attached petitions, 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 petitions be and hereby are denied, and an abatement or refund be allowed as follows: CORRECTION TO ASSESSED ABATEMENT TAX VALUATION OR REFUND YEAR $0.00 $0.00 2013 $0.00 $0.00 2014 CC: ASS 9i fai 2015-1592 AS0090 For Office Use Only PETITION TO STATE BOARD OF ASSESSMENT APPEALS 1313 Sherman Street, Room 315 Phone: (303) 864-7710 Docket No. Denver, Colorado 80203 Fax: (303) 864-7719 Fee: Y N Date: 8/26/2015 Check/Credit Card# Property Owner: FSY Partnership RECEIVED F H Subject Property: 2699 47 AV Greeley, CO Street Address City AUG 31 2015 Schedule Number(s): R4709107 Attach separate sheet if necessary WELD COUNTY COMMISSIONERS Weld County Board of Equalization 8/5/2015 Appeals the decision of the ['Board of Commissioners Dated: County ❑State Property Tax Administrator This appeal concerns:0 Valuation 0 Refund/Abatement O Exemption O State Assessed Tax Year: 2015 The subject property is currently,classified as: ['Agricultural Commercial ❑Mixed-Use ❑Oil&Gas ❑Non-Exempt(or Partially Non-Exempt) ❑Vacant Land O Residential O State Assessed D Personal Property ❑Other: The subject property should be classified as(if different than the current classification): Actual value assigned to subject property: $4,965,600 Petitioner's estimate of value: $4,300,000 Estimated time for Petitioner to present the appeal: minutes or 4 hours. Not less than 30 minutes Board will allow equal time to County or Property Tax Administrator Appearance: ['Petitioner will be present at the hearing ❑Petitioner will appear by telephone 0 Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-864-7710 ❑Petitioner will be represented by an attorney on the scheduled date and time of the hearing(Mountain Time Zone) ❑Petitioner would like to appear by video conference Petitioner must contact the Board at 303-864-7710 at least 21 days in advance of the scheduled hearing to confirm availability of video conference equipment If the property owner is an entity,it must appear under the representation of an attorney licensed in Colorado except as follows- A closely held entity may be represented by an officer of the entity as long as the amount in controversy does not exceed$15,000,exclusive of costs,interest or statutory penalties A closely held entity can have no more than three owners See Section 13-1-127,C.R.S. A closely held entity that will be represented by an officer of the entity must provide a letter to the Board with this petition stating that it has no more than three owners and that the tax amount at issue does not exceed$15,000. A trust filing a petition may be represented by a trustee.,an attorney or an agent Filing Fee: ['None Petitioner is appearing pro se(self-represented)and has not filed more than two petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). ID$33.75 Petitioner is appearing pro se(self-represented)and has filed more than two petitions with the Board of Assessment Appeals during this fiscal year(July 1 —June 30). 0$101.25 Petitioner will be represented by an agent or by an attorney. In the space below, please explain why you disagree with the value assigned to the subject property: The sales comparable approach to value indicates that the property is overvalued. 9-.2-16 Cc <14 cols-i59a Asoogo • Required attachments to this form: El Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial El Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator Attachments required under certain circumstances: CIA notarized Letter of Authorization if an agent will be representing Petitioner 0 list of names, last known addresses and telephone numbers of co-owners or parties directly interested in the subject property if applicable. Certificate of Service I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to: Weld County CI Board of Equalization O Board of Commissioners County ❑State Property Tax Administrator at the following address: 1150 O Street P.O Box 758 Greeley,CO on 8/26/2015 Date I hereby certify that a true and correct copy of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed,faxed or hand delivered to all co-owners or parties directly interested in the subject property on 8/26/2015 Date I hereby certify that four(4)true and correct copies of the foregoing Petition to the State Board of Assessment Appeals and attachments were mailed or hand delivered to the Board of Assessment Appeals at 1313 Sherman Street, Room 315, Denver, CO 80203 on 8/26/2015 Date (One copy may be faxed to the Board but the original and two additional copies must be mailed or hand delivered) PETITIONER'S MAILING ADDRESS IS REQUIRED EVEN IF PETITIONER IS REPRESENTED BY AN AGENT OR ATTORNEY Signature of AgentEl or Attorney El Signature of Petitioner Travis Stuard, Duff& Phelps, LLC FSY Partnership Printed Name Printed Name 1200 17th Street Suite 990 PO Box 1986 Mailing Address Mailing Address Denver, CO 80202 Greeley, CO City, State,Zip Code City. State,Zip Code Telephone 303.749.9033 Telephone 970.347.2530 Daytime number E Mail travis.stuard@duffandphelps.com E-Mail. It is the Petitioner's responsibility to notify the BAA of any change of address. Petitioners are strongly encouraged to read the Instructions and Rules of the Board of Assessment Appeals prior to completing this Petition Form. The Instructions and Rules are available on the internet at www.dola.Colorado.aov/baa or may be requested by phone at 303-864-7710. CLERK TO THE BOARD \ 1861/ PHONE (970) 336-7215, EXT 4226 FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 N T Y 14 GREELEY CO 80632 August 5, 2015 FSY PARTNERSHIP PO BOX 1986 GREELEY, CO 80632-1986 RE: THE BOARD OF EQUALIZATION 2015, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R4709107 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 $4,965,600.00 $4,965,600.00 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. 2015-2525 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. 2015-2525 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. 2015-2525 AS0091 If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. VGA truly yours, Esther E. Gesick, Clerk to the Board Weld County Board of County Commissioners Cc: Christopher Woodruff, Weld County Assessor DUFF & PHELPS 1200 17 STREET SUITE 990 DENVER, CO 80202 2015-2525 AS0091 Appointment of Agency for Property Tax Matters Duff & Phelps LLC is authorized to represent FSY Partnership, Van Herwaarden 1 LLC and all other related entities (collectively, "Weld County Garage") with regard to property tax matters for the real property shown in Appendix A. Any and all previous authorizations are hereby revoked. Duff & Phelps LLC is authorized to act on our behalf in obtaining and providing information, negotiating, settling and assessing for all property matters related to the property indicated above for any appeals or abatements. This agent is delegated full authority to handle all real property tax matters relative to assessments and to represent us, with the assistance of legal counsel, if necessary, in the appeal process. This appointment of agency remains in effect for tax years 2013-2015 or until revoked in writing by the Weld County Garage or Duff & Phelps LLC, except as provided above. All correspondence should be directed to the following individual: NAME: Michael Van Donselaar Duff& Phelps LLC ADDRESS: 1200 17th Street, Suite 990 Denver, Colorado 80202 303-749-9034 The individual signing below has the authority to act on behalf of the FSY Partnership, Van Herwaarden 1 LLC and all other related entities (collectively, "Weld County Garage"). SIGNED: YOGI r NAME/TITLE: at Weld County Garage WAf'o DATE EFFECTIVE: January 16, 2015 NOTARIZATION: CINDY L BERRYMAN NOTARY PUBUC STATE OP COLORADO NOTARY ID 20024022957 My Cc488lNBbn ExpkN July 18,2018 (LL- 41/14ttra/k /4/3-' Appendix A Address Ownership Name Parcels City 2699 47 AV FSY Partnership 095915420001 Greeley 2699 47 AV FSY Partnership 095915420002 Greeley 2722 50 AV FSY Partnership 095915413002 Greeley 2835 31 AV FSY Partnership 095924201033 Greeley NA FSY Partnership 096117327002 Greeley 2751 9 AV FSY Partnership 096117318013 Garden City 2805 8 AV FSY Partnership 096120201003 Evans 870 27 Stpl FSY Partnership 096120201001 Greeley 2563 28 ST Van Herwarrden 1 LLC 095913400008 Greeley TAX ABATEMENT PETITIONS - FSY PARTNERSHIP PAGE 2 The above and foregoing Resolution was, on motion duly made and seconded, adopted by the following vote on the 1st day of June, A.D., 2015. BOARD OF COUNTY COMMISSIONERS WELD COUNTY, COLORADO ATTEST: e� e,t „„/ ; L EXCUSED Zs�1/ •aC,Gto �C Barbara Kirkmeyer, Chair Weld County Clerk to the Board Mike Freeman, Pro-Tem idajd) _ D ty Clerk to the B a 4olowei�` / - Z N Sean P. Conway id APPROVED A TO FOR 7 ''� ``'L" (-t "'a aa, itotial:4O ulie A. Cozad County Attorney l‘r AtAl %®6TLM-V Steve Moreno allDate of signature: 2015-1592 AS0090 PETITION FOR ABATEMENT OR REFUND OF TAXES _ County:WELD Date Received ojs QD g (Use Assessor's or Commis vE D Section I: Petitioner,please complete Section I only. Date: 2/11/15 FEB 18 2015 Month Day Year W .D COUNTY ASSOR Petitioner's Name: FSY Partnership GREELEY, COLORADO Petitioner's Mailing Address: PO Box 1986 Greeley CO 806321986 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R4709107 2699 47 AV Greeley, CO 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 2013 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.) Our valuation analysis indicates a lower value for the property. Petitioner's estimate of value: $3,724,200 (2013 Value Year 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. Daytime Phone Number( ) Petitioner's Signature By Daytime Phone Number( 303 749.9033 1 Agent'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 Use Only) Tax Year Zd 7.3 Actual Assessed Tax SS?�O /, 3 y'O,o 3e, /Of;/91.37 Original Corrected 04�'�i Z a /' 3 CO, 030 /off;/11. 37 Abate/Refund ❑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? 0 No 0 Yes (If a protest was filed,please attach a copy of the NOD.) Assessor recommends denial for the following reason(s): Assessor's or p esso s turs 15-DPT-AR No.920-66/11 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section Ill 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 Administrators Signature Date 15-DPT-AR No.920-66/11 Appointment of Agency for Property Tax Matters Duff & Phelps LLC is authorized to represent FSY Partnership, Van Herwaarden 1 LLC and all other related entities (collectively, "Weld County Garage") with regard to property tax matters for the real property shown in Appendix A. Any and all previous authorizations are hereby revoked. Duff & Phelps LLC is authorized to act on our behalf in obtaining and providing information, negotiating, settling and assessing for all property matters related to the property indicated above for any appeals or abatements. This agent is delegated full authority to handle all real property tax matters relative to assessments and to represent us, with the assistance of legal counsel, if necessary, in the appeal process. This appointment of agency remains in effect for tax years 2013-2015 or until revoked in writing by the Weld County Garage or Duff & Phelps LLC, except as provided above. All correspondence should be directed to the following individual: NAME: Michael Van Donselaar Duff& Phelps LLC ADDRESS: 1200 17th Street. Suite 990 Denver, Colorado 80202 303-749-9034 The individual signing below has the authority to act on behalf of the FSY Partnership, Van Herwaarden 1 LLC and all other related entities (collectively, "Weld County Garage"). I SIGNED: NAME/TITLE: O at Weld County Garage Wo,! n�` DATE EFFECTIVE: January 16. 2015 NOTARIZATION: CINDY L. BERRYMAN NOTARY PUBUC STATE OF COLORADO i *rR'P ID 20024022957 My ColitilOnlon Expires July 18,2018 ( Jjsty Appendix A Address Ownership Name Parcels City 2699 47 AV FSY Partnership 095915420001 Greeley 2699 47 AV FSY Partnership 095915420002 Greeley 2722 50 AV FSY Partnership 095915413002 Greeley 2835 31 AV FSY Partnership 095924201033 Greeley NA FSY Partnership 096117327002 Greeley 2751 9 AV FSY Partnership 096117318013 Garden City 2805 8 AV FSY Partnership 096120201003 Evans 870 27 Stpl FSY Partnership 096120201001 Greeley 2563 28 ST Van Herwarrden 1 LLC 095913400008 Greeley WELD COUNTY ASSESSOR CHRISTOPHER M WOODRUFF 2014 REAL PROPERTY NOTICE OF VALUATION . 1400 N 17th AVE Phone (970)353-3845 Fax (970)304-6433 APPEAL FORM GREELEY, CO 80631 Office Hours: 8:00 a.m. - 5:00 p.m. M-F RETURN TO ASSESSOR apppealsgweldgov.com PATE:May 1, 2014 wvvw•weldgov.com SCHEDULE i ACCOUNT NUMBER TAX YEAR TAX AREA CODE PROPERTY DESCRIPTION MAY NOT BE COMPLETE) R4709107 2014 0683 o 2699 47 AV GREELEY OW FSY PARTNERSHIP GR WCG L1 BLK WELD COUNTY GARAGE E PO BOX 1986 GREELEY CO 80632-1986 1 TYPE OF PROPER Y ..; 4 if LIMO NT YFAR AC!UAL YAL L'E .OR CHANCE COMMERCIAL 4,655,250 4,655,250 0 TOTALS 4,655,250 4,655,250 0 Using the above values, the estimated tax based on the prior year value was $104,267. The estimate of tax based on the current value is $104,267. This results in no change in tax. This estimate is based on 2013 tax rates. You will recieve a tax bill in 2015. The tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in valuation, but not the estimate of taxes, 39-5-121(1.5), C.R.S. THIS IS NOT A BILL LAND SIZE 12.52 Acres # OF BUILDINGS ON FILE 1 BUILDING #1 CHARACTERISTICS DISPLAYED LAND NET SOFT: 545280 OCCUPANCY1:Complete Auto Dealership OCCUPANCY2: OCCUPANCY3: cc YEAR BUILT: 1987 = CLASS: Masonry } TOTAL BLDG SQ FT: 62070 TOTAL COMMERCIAL SQ FOOTAGE: 62070 a UNIT SQ FT: 0 TOTAL BUILDING COUNT: 1 PLEASE REFER TO THE BACK OF THIS FORM FOR INFORMATION ON HOW TO APPEAL YOUR PROPERTY VALUATION OR ITS CLASSIFICATION. MIRtS,LCC,4 0066195 0150685 0004 OF 0008 REAL PROPERTY APPEAL FORM - If you disagree with the"current year actual value" or the classification determined for your property,you may file an appeal by mail or in person with the County Assessor. Completing the Real Property Questionnaire will help you determine an estimate of value for your property, which can be compared to the value determined by the Assessor. Colorado law requires application of the market approach to value for residential properties (includes apartments)and consideration of the cost, market, and income approaches to value for vacant land, commercial,and industrial properties. REASON FOR REQUESTING A REVIEW: REAL PROPERTY QUESTIONNAIRE ATTACH ADDITIONAL DOCUMENTS AS NECESSARY (Do not send original documents, they will not be returned.) MARKET APPROACH (ALL PROPERTY TYPES):This approach to value uses sales from the 18-month period ending June 30, 2012. If data is insufficient during this time period,the Assessor may also consider data from the 5-year period ending June 30,2012. Statute prohibits the Assessor from using appraisal data after June 30, 2012. To help estimate the market value of your property, please list sales of similar properties that have sold in your neighborhood. A copy of an appraisal prepared prior to June 30, 2012 may be helpful in estimating the market value of your property. DATE SOLD SCHEDULE/ACCOUNT NUMBER or PROPERTY DESCRIPTION or ADDRESS SELLING PRICE Based on the information provided and accounting for differences between sold properties and your property, state the value of your property as of June 30, 2012. COST AND INCOME APPROACH: For vacant land, commercial and industrial properties the Assessor must also consider the cost and income approaches to value. If your commercial or industrial property was not leased from January 2011 through June 2012, please complete the market approach section above. To assist the Assessor in evaluating your appeal,and if your property was leased during January 2011 through June 2012, please attach an operating statement indicating your income and expense amounts.Attach a rent schedule indicating the square footage and rental rate for each tenant occupied space. If known,attach a list of rent comparables for competing properties. Estimate of value based on cost approach:$ Estimate of value based on income approach: $ AGENT ASSIGNMENT ASSIGNMENT: I authorize the below-named agent to act on my behalf regarding the property tax valuation of the property described herein for the year Agent's Name (please print):9 P ) Daytime Telephone#: Owner's Signature: Date: Please mail all correspondence regarding this protest to the above-named agent at the following address: OWNER/AGENT VERIFICATION I,the undersigned owner or agent of this property, state that the information and facts contained herein and on any attachments constitute true and complete statements concerning the described property. SCHEDULE/ACCOUNT NUMBER: (Found above your name on the other side of this form.) Signature: Date: Daytime Telephone#: Indicate the name,telephone number and email address for a person the Assessor may contact with questions. Name Telephone Email Your right to appeal your property value expires on June 1, 2014 If the date for filing any document falls upon a Saturday,Sunday,or legal holiday,it shall be deemed timely filed if postmarked or delivered on the next business day.39-1-120(3),C.R.S. L J E • VALUATION INFORMATION -Your property was valued as it existed on January 1 of the current year. The tax notice you receive next January will be based on this value. -All property in Colorado is revalued every odd numbered year. 39-1-104(10.2)(a), C.R.S. -The appraisal data used to establish real property value was from the 18-month period ending June 30, 2012.39-1-104(10.2)(a), C.R.S. If data is insufficient during this time period,the Assessor may also use data from the 5-year period ending June 30, 2012. State statute prohibits the use of appraisal data after June 30, 2012;that data will be considered in the 2015 reappraisal.39-1-104(10.2)(d),C.R.S. -An assessment percentage will be applied to the actual value of your property before property taxes are calculated. -The assessment percentage for residences is projected to be 7.96%. Generally, all other property, including vacant land, is assessed at 29%.39-1-104.2(3)and 39-1-104(1), C.R.S. - A change in the projected residential assessment percentage is NOT grounds for objection or abatement of taxes. 39-5-121(1), C.R.S. APPEALING BY MAIL OR IN PERSON If you choose to object to your valuation or its classification, please complete the appeal form and return it to the Assessor at the address listed.To preserve your right to object, your appeal must be postmarked, emailed,faxed or delivered in person on or before June 1, 2013. 39-5-122(2), C.R.S. Your right to appeal your property value expires on June 1, 2013 If the date for filing any document falls upon a Saturday,Sunday,or legal holiday,it shall be deemed timely filed if postmarked or delivered on the next business day.39-1-120(3),C.R.S. ASSESSOR'S DETERMINATION The Assessor must make a decision on your protest and mail a Notice of Determination to you by the last regular working day in June. APPEALING THE ASSESSOR'S DECISION If you disagree with the Assessor's determination, or if you do not receive a Notice of Determination from the Assessor,you must file a written appeal with the County Board of Equalization on or before July 15th. 39-8-106(1)(a), C.R.S. TO PRESERVE YOUR APPEAL RIGHTS YOU MAY BE REQUIRED TO PROVE THAT YOU HAVE FILED TIMELY;THEREFORE, WE RECOMMEND ALL CORRESPONDENCE BE MAILED WITH PROOF OF MAILING. 2013 PROPERTY TAX HOMESTEAD EXEMPTION INFORMATION for SENIOR CITIZENS AND DISABLED VETERANS Notice: As of the date this document was executed,the Colorado General Assembly has not ruled on the funding for the Senior Property Tax Exemption for tax year 2013;taxes payable in 2014.The Disabled Veteran Exemption is still an active program. The property tax exemption for those who qualify is 50 percent of the first$200,000 in actual value of their primary residence.The state pays the exempted portion of the property tax.Those who have previously applied and have been granted the exemption do not need to apply again. SENIOR CITIZEN ELIGIBILITY REQUIREMENTS The exemption is available to any senior who is at least 65 years old,and who has owned and occupied the home as his or her primary residence for at least 10 years, prior to January 1 of the year the application is filed.The exemption is also available to the surviving spouse of a senior who previously met these requirements prior to his or her death.The application and instructions are available from,and should be submitted to,the county assessor listed on the front of this notice.The application deadline is July 15. DISABLED VETERANS The exemption is available to any veteran who sustained a service-connected disability while serving on active duty in the Armed Forces of the United States,was rated by the United States Department of Veterans Affairs as 100%"permanent and total"disabled,and was honorably discharged.The veteran must have owned and occupied the home as his or her primary residence prior to January 1 of the year the application is filed.The application deadline is July 1.The application is available from the Division of Veterans Affairs at the address and telephone number provided below and from the Colorado Division of Property Taxation website at www.dola.colorado.gov/dpt Completed applications must be submitted to the Colorado Division of Veterans Affairs at: Colorado Department of Military and Veterans Affairs Division of Veterans Affairs 1355 S.Colorado Blvd.,Bldg C,Suite 113 Denver,CO 80222 Telephone:303-284-6077 Fax:303-284-3163 www.colorado.gov/dmv_a This Notice of Valuation does not reflect any information concerning the status of an application or reflect a reduction in actual value due to an approved exemption. L PETITION FOR ABATEMENT OR REFUND OF TAXES 010/5---008 County:WELD Date Received (Use Assessor's or CommisvED Section I: Petitioner,please complete Section I only. Date: 2/11/15 FEB 18 2015 Month Day Year W COUNTY ASSOSSOR Petitioner's Name: FSY Partnership GREELEY, COLORADO Petitioner's Mailing Address: PO Box 1986 Greeley CO 806321986 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R4709107 2699 47 AV Greeley, CO 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 2014 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.) Our valuation analysis indicates a lower value for the property. Petitioner's estimate of value: $3,724,200 (2014 Value Year 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. Daytime Phone Number( Petitioner's Signature By Daytime Phone Number( 303 ) 749.9033 Agent'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 Use Only) Tax Year Z49 qt- Actual d Assessed Tax Original Y,G c zco /, re'. D3D Jo y ZGG G. t7 Corrected e SS 2r?, /9?" 764.87 Abate/Refund ❑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? 0 No 0 Yes (If a protest was filed,please attach a copy of the NOD.) )(Assessor re mmends denial for the following reason(s): 49/11-1 &I-13716 1/611-d. Assessor's or uty Assessor's Sign 15-DPT-AR No.920-68/11 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 • • Appointment of Agency for Property Tax Matters Duff & Phelps LLC is authorized to represent FSY Partnership, Van Herwaarden 1 LLC and all other related entities (collectively, "Weld County Garage") with regard to property tax matters for the real property shown in Appendix A. Any and all previous authorizations are hereby revoked. Duff & Phelps LLC is authorized to act on our behalf in obtaining and providing information, negotiating, settling and assessing for all property matters related to the property indicated above for any appeals or abatements. This agent is delegated full authority to handle all real property tax matters relative to assessments and to represent us, with the assistance of legal counsel, if necessary; in the appeal process This appointment of agency remains in effect for tax years 2013-2015 or until revoked in writing by the Weld County Garage or Duff& Phelps LLC. except as provided above. All correspondence should be directed to the following individual: NAME: Michael Van Donselaar Duff& Phelps LLC ADDRESS: 1200 17th Street. Suite 990 Denver, Colorado 80202 303-749-9034 The individual signing below has the authority to act on behalf of the FSY Partnership, Van Herwaarden 1 LLC and all other related entities (collectively, "Weld County Garage"). SIGNED: vi ��r NAME/TITLE. &at Weld County Garage WAPtl DATE EFFECTIVE: January 16. 2015 NOTARIZATION: CINDY L. BERRYMAN NOTARY PUBLIC STATE OF COLORADO M0 Al 'P ID 20024022957 My corlMilMMion Expires July 18,2018 ii,o 4Lt a 4/- Appendix A Address Ownership Name Parcels City 2699 47 AV FSY Partnership 095915420001 Greeley 2699 47 AV FSY Partnership 095915420002 Greeley 2722 50 AV FSY Partnership - 095915413002 Greeley 2835 31 AV FSY Partnership 095924201033 Greeley NA FSY Partnership 096117327002 Greeley • 2751 9 AV FSY Partnership 096117318013 Garden City • 2805 8 AV FSY Partnership 096120201003 Evans 870 27 Stpl FSY Partnership 096120201001 Greeley 2563 28 ST Van Herwarrden 1 LLC 095913400008 Greeley • • • • WELD COUNTY ASSESSOR CHRISTOPHER M WOODRUFF 2014 REAL PROPERTY NOTICE OF VALUATION 1400 N 17th AVE Phone (970)353-3845 Fax (970)304-6433 APPEAL FORM 'GREELEY, CO 80631 Office Hours: 8:00 a.m. - 5:00 p.m. M-F RETURN TO ASSESSOR apppealsgweldgov.com • DATE:May 1, 2014 www.weldgov.com SCHEDULE i ACCOUNT NUMBER I TAX YEAR ! 'AX AREA CODE PROPERTY DESCRIPTION(MAY NOT BE COMPLETE) R4709107 2014 I 0683 2699 47 AV GREELEY 1 W FSY PARTNERSHIP GR WCG L1 BLK WELD COUNTY GARAGE £ PO BOX 1986 •R GREELEY CO 80632-1986 Y TYPE OF PROPERTY •',.:UF 7FAN ALII:AL,'4LUt CUKi;E NI YEAH ACIU0.1 UA!Uk •ON CHANCE COMMERCIAL 4,655,250 4,655,250 0 TOTALS 4,655,250 4,655,250 0 Using the above values, the estimated tax based on the prior year value was $104,267. y ^^ The estimate of tax based on the current value is $104,267. This results in no change in tax. This estimate is based on 2013 tax rates. You will recieve a tax bill in 2015. The tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in valuation, but not the estimate of taxes, 39-5-121(1.5), C.R.S. , THIS Is NOT A BILL LAND SIZE 12.52 Acres # OF BUILDINGS ON FILE 1 BUILDING #1 CHARACTERISTICS DISPLAYED v LAND NET SQFT: 545280 OCCUPANCY1: Complete Auto Dealership OCCUPANCY2: I OCCUPANCY3: cc YEAR BUILT: 1987 = CLASS: Masonry } TOTAL BLDG SQ FT: 62070 TOTAL COMMERCIAL SQ FOOTAGE: 62070 a UNIT SQ FT: aTOTAL BUILDING COUNT: 1 PLEASE REFER TO THE BACK OF THIS FORM FOR INFORMATION ON HOW TO APPEAL YOUR PROPERTY VALUATION OR ITS CLASSIFICATION. IVR18100014 0066195 0150685 00040F0008 r — REAL PROPERTY APPEAL FORM If you disagree with the"current year actual value" or the classification determined for your property,you may file an appeal by mail or in person with the County Assessor. Completing the Real Property Questionnaire will help you determine an estimate of value for your property, which can be compared to the value determined by the Assessor. Colorado law requires application of the market approach to value for residential properties (includes apartments)and consideration of the cost, market, and income approaches to value for vacant land, commercial,and industrial properties. REASON FOR REQUESTING A REVIEW: REAL PROPERTY QUESTIONNAIRE ATTACH ADDITIONAL DOCUMENTS AS NECESSARY (Do not send original documents, they will not be returned.) MARKET APPROACH (ALL PROPERTY TYPES):This approach to value uses sales from the 18-month period ending June 30, 2012. If data is insufficient during this time period, the Assessor may also consider data from the 5-year period ending June 30,2012. Statute prohibits the Assessor from using appraisal data after June 30, 2012. To help estimate the market value of your property, please list sales of similar properties that have sold in your neighborhood. A copy of an appraisal prepared prior to June 30, 2012 may be helpful in estimating the market value of your property. DATE SOLD SCHEDULE/ACCOUNT NUMBER or PROPERTY DESCRIPTION or ADDRESS SELLING PRICE Based on the information provided and accounting for differences between sold properties and your property, state the value of your property as of June 30, 2012. COST AND INCOME APPROACH: For vacant land, commercial and industrial properties the Assessor must also consider the cost and income approaches to value. If your commercial or industrial property was not leased from January 2011 through June 2012, please complete the market approach section above. To assist the Assessor in evaluating your appeal,and if your property was leased during January 2011 through June 2012, please attach an operating statement indicating your income and expense amounts.Attach a rent schedule indicating the square footage and rental rate for each tenant occupied space. If known, attach a list of rent comparables for competing properties. Estimate of value based on cost approach:$ Estimate of value based on income approach: $ AGENT ASSIGNMENT ASSIGNMENT: I authorize the below-named agent to act on my behalf regarding the property tax valuation of the property described herein for the year Agent's Name (please print): Daytime Telephone#: Owner's Signature: Date: Please mail all correspondence regarding this protest to the above-named agent at the following address: OWNER/AGENT VERIFICATION I, the undersigned owner or agent of this property, state that the information and facts contained herein and on any attachments constitute true and complete statements concerning the described property. SCHEDULE/ACCOUNT NUMBER: (Found above your name on the other side of this form.) Signature: Date: Daytime Telephone#: Indicate the name, telephone number and email address for a person the Assessor may contact with questions. Name Telephone Email Your right to appeal your property value expires on June 1, 2014 If the date for filing any document falls upon a Saturday,Sunday,or legal holiday,it shall be deemed timely filed if postmarked or delivered on the next business day.39-1-120(3),C.R.S. L J • 04/14/2015 Attn: Chris Woodruff RE: 2013 and 2014 Abatement received 2/18/2015 R4709107 Owner: FSY Partnership Complete Auto Dealership 2699 47th Ave Greeley, CO 2013/2014 Assessors Value$4,655,250 or$80/sf SUBJECT: The subject property is Weld County Garage, a complete auto dealership located at 2699 47th Ave, Greeley. It was built in 1987 and was remodeled in 2003 when Weld County Garage took over the facility. The subject has been well maintained throughout the years and enjoys good visibility and access at the intersection of Hwy 34 and 47th Ave. The property is owner occupied and has been in continual use since it was built. The property owner is represented by Duff& Phelps tax agency and is requesting a reduction in value for 2013/14 from $4,655,250 to $3,724,200.The petitioner has provided a cost, market, and income analysis to support their claim of value. Market Approach: Sales of Auto Dealerships similar to the subject were analyzed. For the 2013/2014 value, market data revealed the best comparable sales ranged from $82 psf to$127 psf. Spradley Barr Ford —4901 W 20th St,Greeley. Sold 10/22/2010 for$127 psf Herbies (old site)—1602 2nd Ave, Greeley. Sold 11/08/2010 for$82 psf Iron Mountain Mazda (Bobcat) - 1015 Champion Dr, Windsor. Sold 05/11/2011 for$98 psf Crossroads Hyundai—3870 Byrd Dr, Loveland. Sold 04/27/2012 for$95 psf The Spradley Barr dealership sale is considered to be the best due to its proximity to the subject and its similar size and condition. However,this sale was to the tenant,who was motivated to remain at their location. This condition was considered in valuing the subject property and a value of$80 psf was determined to be appropriate. Cost Approach: Due to the age of the buildings this approach was considered but not developed. Income Approach: Interstate Ford in Dacono was under lease in 2012 for$18.54/sf nnn. Applying this lease rate to the subject, with 10%vacancy, 8%expenses, and a 9%cap rate equates to a total value for the subject of $8,662,220. Reconciliation: With a primary emphasis on the Market Sales Comparison Approach, we recommend sustaining the Assessor's values for 2013 and 2014. 1 ' Ir ' • L.. :41.1..tt..41.,1,44:11)1::::1.•,,I...!::' ~� `�i lgilk;..'-';;14" \�n . t e,•,r ,- fir. -' ^� -�••--- •• •r lilt ii LI' ---- tillic:11 kl."*\'` i . ......., I .. teen' Complete Auto Dealership BUILT 1987 Auto Detail Remodeled 2003 24'WALL HEIGHT Parts ry Package An Storage RrR 114.0' RIR RJR Service Department 110.0' IY _ .--..i OFFICE RR 183.0' ----'-- R42 SOMe c 6 bi--.— $ f Drives pl �s_— —"-- OFFICES o i 1 1 b 30' � Showroom 1 0 7.0'0. mr2B8ar n` �,ti I10.' try 39A' ry .a• ..—_ 50O —. GLASS *A c b 43183M 5.' ' Showroomci First Floor 61712.0 Glass Atrium 358.0 190.0' Mechanical Metz 480.0 i Cinopy 2024.0 ien'.480.0 I so, 12.01 56.' I. '5.0' 49.0 Sketch by Apo MlYdoss CLERK TO THE BOARD PHONE: (970) 336-7215, EXT. 5226 18b1/�.+� FAX: (970) 352-0242 1150 O STREET P.O. BOX 758 \-.1)L7 \ GREELEY, COLORADO 80632 cow T ,,< April 30, 2015 FSY Partnership PO Box 1986 Greeley, CO 80632-1986 RE: SCHEDULE NUMBER: R4709107 (2013 and 2014) Dear Property Owner: This is to advise you that the Weld County Board of Commissioners will hear your petitions for abatement or refund of taxes on the property described as: 2699 47th Ave, Greeley. The meeting is scheduled for June 1, 2015, at 9:00 a.m., in the Chambers of the Board of County Commissioners of VVeld County. Colorado, Weld County Administration Building, 1150 O Street, Assembly Room, Greeley, Colorado 80631. The Assessor is recommending that the Board deny your petitions. 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, a -c Raf a A. Martin z Deputy Clerk to the Board cc: Assessor Duff & Phelps, LLC Attn: Michael Van Donselaar 1200 17th St., Suite 990 Denver, CO 80202 U.S: Postal Service,. U.S: Postal Service,. .. - . Er CERTIFIED MAILTM RECEIPT � �- CERTIFIED MAILTM • ERECEIPT nl •No insurance Coverage Provided � (Domestic Ma11 On/y;No Insurance Coverage`Provlded) o ��delivery Inform Y. g ' ) (Domestic Mail O `For delivery Information visit our webslts at viww.usps.come Information visit our website at www.usps.com® Er Er o L CI r` -- - N .--- - -- v7 Postage $ Postage rn m I Certified Fee Certified Fee CI Postmark ---I Postmark Return Receipt Fee CI Return Receipt Fee ---- in Here CD (Endorsement Required) Here (Endorsement Required) 1I O Restricted Delivery Fee ndor em Delivery Fee a- (Endorsement Required) p^ (Endorsement Required) .p ru $ Total Postage&Fees —_, -- � Sent To D Sent To 4 T _ Mvu____.60______" m +- - - .41r�J'.tJ�r1[1A�.JO f -- - _ N Street.Apt, o.; 1 t`- Street.A t NO.; or PO Box No. —� Imo} 1-1 QD.__�o _._l°Izu or PO Box'No. it ' — mss` L.!"yy^' lV_JQ-._- � City,State,ZIP+A City,State,ZP+2i ♦O 1C a _ SFCO 06 •rm3 .r June2rt2, See eversef•rtn tr ti.�- SF•rm3... June2r, v r ,.. SEN I ':C 1 M'LETE THIS SECTI N C. • . • . ' M LETE THIS SECTI N N ELIVE A. Signature • Complete items 1,2,and 3.Also complete 0 Agent item 4 if Restricted Delivery is desired. X 0 Addressee • Print your name and address on the reverse (Printed Name) C. Date of Delivery so that we can return the card to you. B. Received by • Attach this card to the back of the mailpiece, or on the front if space permits. D. Is delivery address different from item 1? 0 Yes 1. Article Addressed to: If YES,enter delivery address below: O No i PIS, b�C. c•, ( V�� ; ‘ao o • 1 ith 1 • ` ^q6 3. Se ice fled 1/►V1 • rte-( J (_l/ 6�Oertified Mail° 0 Priority Mail Express`" 0 Registered 0 Return Receipt for Merchandise 1 r1 o 'gO a 0 Insured Mail O Collect on Delivery �•�+ 4. Restricted Delivery?(Extra Fee) 0 Yes 2. Article Number 4 2894 X7003 5709 X789 (Transfer from service label) 7❑0 PS Form 3811,July 2013 SENDER: COMPLETE THIS SECTION C•M•LETETHISSECTI•N •N IELIVE•Y • Complete items 1,2,and 3.Also complete A. Signature item 4 if Restricted Delivery is desired. ��/ • Agent • Print your name and address on the reverse X Gf/' �� O Addressee so that we can return the card to you. B. Received by(Printed Name) C. Date of Delivery • Attach this card to the back of the mailpiece, C S /-1,zit S or on the front if space permits. � t e N;N D. Is delivery address different from item 1? 0 Yes 1. Article Addressed to: If YES,enter delivery address below: O No rsy Tal\ rk..p 'p ei 60k 1cK(.0 3. Service Type QDN-g-A-1.91e,c Ou3a Q�Certified Mail® ❑Priority Mail Express."o ❑ Registered 0 Return Receipt for Merchandise 0 Insured Mail 0 Collect on Delivery 4. Restricted Delivery?(Extra Fee) 0 Yes 2. Article Number 70014 2890 0003 5709 X741, (Transfer from service label) PS Form 3811,July 2013 Domestic Return Receipt Hello