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HomeMy WebLinkAbout20152534.tiff 1861 ,i '�`� - CLERK TO THE BOARD PHONE ( 970 ) 336-7215 , EXT 4226 FAX ( 970 ) 352 -0242 11 X ___l� WEBSITE : www . co . weld . co . us 1150 O STREET P . O . BOX 758 C'--J GREELEY CO 80632 U August 5 , 2015 JBS USA LLC 1700 PROMONTORY CIRCLE GREELEY , CO 80634 RE : THE BOARD OF EQUALIZATION 2015 , WELD COUNTY , COLORADO ADMINISTRATIVE DENIAL OF PETITIONER ' S APPEAL AND AFFIRMATION OF ASSESSOR ' S VALUE ACCOUNT NO . : R6779562 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 $ 3 , 423 , 490 . 00 $ 3 , 423 , 490 . 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 . 2015-2534 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 . 2015-2534 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 . I 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. 2015-2534 AS0091 If you have questions concerning the above information , please call me at ( 970 ) 336-7215 , Ext . 4226 . Very truly yours , Jo/604 5.....�., �' • 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 2015-2534 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 °(1r9E=- 91 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 — rntrn-{off R2828104 —J13,S R2828204—JB S R6779562—JAS Noel-Lawrence Commercial Appraiser Assessor's Office 1400 N.17th Avenue Greeley,CO 80631 970-353-3845 ext.3695 tai ',l �g1/ dam ft 2015-2534 A.500611 NOTICE OF DETERMINATION RECEIVED Christopher M.Woodruff Date of Notice:6/30/2015 Weld County Assessor JUL 17 2015 Telephone:(970)353-3845 1400 N 17th Ave Fax:(970)304-6433 Greeley,CO 80631 WELD COUNTY Office Hours:8:00AM-5:00PM CCMMISSIONEUSAL DESCRIPTION/PHYSICAL LOCATION ACCOUNT NO. TAX YEAR TAX AREA R6779562 2015 0600 L1 GREELEY IND PK RPLT 2 w JBS USA LLC 2401 2 AV 1700 PROMONTORY CIRCLE GREELEY,CO 000000000 GREELEY,CO 80634 ¢ a ASSESSOR'S VALUATION PROPERTY CLASSIFICATION ACTUAL VALUE PRIOR TO ACTUAL.VALUE AFTER REVIEW REVIEW INDUSTRIAL 3,354,990 3,354,990 COMMERCIAL 68,500 68,500 TOTAL $3,423,490 $3,423,490 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05-The law requires that data from Jan 2013 to June 2014 be used to establish current values. We have considered all three approaches to value and we have denied your appeal based upon this data. If you disagree with the Assessor's decision,you have the right to appeal to the County Board of Equalization for further consideration,§39-8-106(1)(a),C.R.S. The deadline for filing real property appeals is July 15. The Assessor establishes property values. The local taxing authorities(county,school district,city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Agent(If Applicable): PARADIGM TAX GROUP LLC 383 INVERNESS PARKWAY SUITE 120 ENGLEWOOD,CO 80112 APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 29 through August 5 at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.qov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2014? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39.:8-106(1.5), C.R.S.) (0779 � $ 10 4 $ 5) S-00 j a+t-k q a r -%c u S' T n c-�\`i -6 124 5 l- s�,, 1,7$c 9 1 (Z 114SQ,� What is the basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original insta led cost, appraisal etc.) p inn e,,-\ltC V e_el es •4 p ATT TATION t nd rsigned owner or a ent' of the property identified above, affirm that the statements contained herein/ a y a nts eret are true and complete. gr." 3o3 (3 7L —� � )j ) -172615 n re �elephone NumberDate 5 w G, ,71_,K-7, fas-(1 CL� , ev its Email Address ( J ' Attach letter of authorization signed by property owner. 15-DPT-AR PR 207-08/13 R6779562 8430068 LETTER OF AUTHORIZATION TO: Weld County Assessor and others to whom it may concern RE: Parcel #: 096117412001, 096120101022 This letter will introduce the firm of Paradigm Tax Group, which is authorized to represent JBS USA LLC concerning Ad Valorem Taxes on real and personal property for 2015-16. This authorization letter will supersede any previous letters of authorization on file. Paradigm Tax Group is authorized to file personal and real estate returns, to review and receive copies of any prior years tax returns, to investigate appraisals and assessments, to submit income and expense information, to appeal property values and taxes, to receive tax bills, to make any necessary corrections to the taxing authority's records, to appear before administrative boards or agencies and where authorized, to appear before courts of competent jurisdiction and to prepare to take such actions in our offices as necessary to effectuate same. Paradigm Tax Group is authorized to act as agent, and/or attorney in fact, with those aforementioned rights on this property owned or controlled by the undersigned entity. A photographic or facsimile copy of this authorization and my signature may be deemed to be the equivalent of the original or may be used as a duplicate original. The rights, powers, and authorization of Paradigm Tax Group herein granted shall commence upon the execution of this letter of authorization. ACCEPTED: JBS USA LLC Signature: Print Name: Title: Date: r� cS Property Report Page 1 of 4 a;4.t Weld County ei ` ... € A Property Report Account: R6779562 May 4, 2015 Account Information Account Tax Tax Actual Assessed Account t Parcel Space Buildings Type Year Area , Value Value R6779562 096117412001 Industrial 2015 :" 0600 3 3,423,490 992,820 Legal L1 GREELEY IND PK RPLT 2 Subdivision Block Lot Land Economic Area GREELEY INDUSTRIAL PARK RPLT 2 NA 1 HWY 85 CORRIDOR Property Address Property City Zip Section Township Range 2401 2 AV GREELEY 000000000 17 05 65 Owner(s) Account Owner Name I Address R6779562 JBS USA LLC 1700 PROMONTORY CIRCLE GREELEY, CO 80634 Document History No documents found. Building Information 3 ( L) ) � https://propertyreport.co.weld.co.us/index.cfm 5/4/2015 Property Report Page 2 of 4 Building 1 AccountNo I Building ID 1 Occupancy R6779562 , 1 . Indust Lght Manufacturing ID Type r NBHD Occupancy ; Built As i Bedrooms Baths ' Rooms Indust Lght Indust Lght 1 1 Commercial 6903 ; Manufacturing Manufacturing 0 0 0 Total III ' Square ' Condo Finished ' Garage Carport ' Balcony Porch ID Ft SF Basement SF SF , SF ; SF SF 1 i 87,140 ' 0 0 0 : 0 I 0 ' 0 0 ID Year Built ' %Complete Stories Perimeter r Units Unit Type I 1 ' 1966 100 j 1 1268 0 ID Length Width I Make i I 1 ; 0 r 0 NA ID { Exterior Roof Cover } Interior . HVAC I 1 NA j Gable I NA Space Heater i Details Building: 1 ID Detail Type Description � Units i 1 ` Add On I Asphalt Fair : 40,866 E 1 Add On I Chain Link Fence 6Ft. 2,550 1 Add On I Concrete Slab Average 4,240 1 Add On I Corn Canopies Steel Average 400 1 Add On Shed Frame 600 https://propertyreport.co.weld.co.us/index.cfm 5/4/2015 • Property Report Page 3 of 4 ' Building 2 AccountNo ; Building ID Occupancy R6779562 2 Office Building I ID , Type i NBHD ; Occupancy . Built As Bedrooms Baths Rooms Office • Building 2 � Commercial 6903 ' Build ng Bui , 0 0 0 ID Square i Condo ' Total Finished ' Garage Carport Balcony Porch Basement I Ft SF SF SF SF ' SF SF SF 2 2,326 0 0 ' 0 0 I 0 0 0 i ID ? Year Built ! %Complete Stories ` Perimeter Units Unit Type 2 1973 I 100 ; 1 291 0 ID ; Length ; Width I Make j 2 0 0 I NA ID Exterior I Roof Cover ; Interior " HVAC j 2 • NA ��� Gable r -NAPackage Unit Details Building: 2 ID Detail Type Description Units 2 Add On Concrete Slab Average ' 400 Building 3 AccountNo I Building ID Occupancy R6779562 3 ! Storage Warehouse https://propertyreport.co.weld.co.us/index.cfm 5/4/2015 ' Property Report Page 4 of 4 i ID ' Type I NBHD Occupancy Built As Bedrooms Baths I Rooms 3 ; Commercial 6903 Storage Storage 0 0 0 Warehouse Warehouse 1 Total I ID ' Square Condo ! Basement Finished ! Garage ' Carport ' Balcony I Porch i Ft SF SF SF SF , SF SF ; SF 13 i 6,048 0 10 0 0 I 0 0 0 L__v_ ID ; Year Built %Complete ! Stories I Perimeter I Units Unit Type 3 1970 I 100 1 372 I 0 I ID I Length Width I Make 3 I 0 0 i NA ID Exterior ; Roof Cover I Interior HVAC 3 NA ' Gable NA I Space Heater I Detail: No Details Valuation Information Type Code Description Actual Assessed Acres ' Land Value Value SgFt Improvement ! 2235 WAREHOUSE/STORAGE-IMPS 68,500 19,870 0.000 ' 0 Improvement , 3215 MANUFACTURED PROCESSING- 2,543,812 737,710 ' 0.000 0 IMPS Land 3115 MANUFACTURED/PROCESSING 811,178 235,240 13.068 l 569,248 LAND Totals - - ( 3,423,490 992,820 13.068 569,248 i https://propertyreport.co.weld.co.us/index.cfm 5/4/2015 383 Inverness Pkwy 303.708.1215 Phone Paradigm Suite 120 303.790.9337 Fax Englewood, CO 80112 www.paradigmtax.com July 14, 2015 Weld County Board of Equalization 1150 O Street PO Box 758 Greeley, CO 80631 RE: Parcel ID 080332303001 (R1295686), 080332308001 (R6780953), 080332301003 (R1295286), 096117412001 (R6779562) To Whom It May Concern: Attached are the Assessor Notices of Determination and Printouts for the above referenced schedule numbers. Subject property is valued at $16,264,211 or $23.68 for 2015p2016. This letter hereby protests the 2015 value. Attached is an agent authorization. Subject property is a mix of packing plant industrial buildings totaling 686,594 sqft constructed from 1960 through 1998. If possible, I request an administrative denial from the County Board of Equalization. I will meet with the Assessor and determine if they will require an independent appraisal to make an adjustment to this property. We respectfully request subject parcels be reduced to $10,985,500 or $16.00 per sqft. Thank you in advance for your help and consideration. Sincerely, t agner Senior Managing C.n'ultant Paradigm Tax Grou• swagner@paradigmtax.co Cell 303 641 3476 383 Inverness Pkwy 303.708.1215 Phone Paradigm Suite 120 303.790.9337 Fax Englewood, CO 80112 www.paradigmtax.com July 14, 2015 Weld County Board of Equalization 1150 O Street PO Box 758 Greeley, CO 80631 Re: 2015 BOE Appeals To Whom It May Concern: Attached are appeals for the following parcels: Owner Name Parcel Number(s) JBS USA Promontory I LLC 095711403001 (R2828104) 095711403002 (R2828204) Monfort of Colorado Inc 080332301005 (R0029690) Monfort of Colorado Inc 080332303001 (R1295686) 080332308001 (R6780953) 080332301003 (R1295286) 096117412001 (R6779562) Note I am requesting an administrative denial on all parcels included above. Please send all correspondence to: Paradigm Tax Group, 383 Inverness Pkwy Ste 120, Englewood, CO 80112. Thank you in advance for your help and consideration. Sincerely, y / Rebecca Helm, Consultant on behalf of Stan Wagner Senior Managing Consultant Paradigm Tax Group swagner@paradigmtax.com ill Ai 0X :4 . . iC Qc ti r• T (n CC T � ^ m J M M ILO u7 a O LL r 2 N0_c+,i1 N C o c O N U (B O 15 o C' E o w m 4- 0 WO C ». W P- CO 'V o Ca 0 O O 111 a) m co 4) Oo Q atiV Y = 1.0 U W 0 OO 0 N cri a� "0 O CO a) c 4) Lf) O N a. 0 M co co Hello