HomeMy WebLinkAbout20152517.tiff Aid CLERK TO THE BOARD
��' \ 1861 -7 ' PHONE ( 970 ) 336 -7215 , EXT 4226
FAX ( 970 ) 352 - 0242
r X ___ � WEBSITE : www . co . weld . co . us
1150 0 STREET
`-/ � J
P . O . BOX 758
U� 6 O U NTY GREELEY CO 80632
IN
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August 5 , 2015
BREWER J W TIRE CO INC
CIO TIRE DIST SYSTEM TAX DEPT
535 MARRIOTT DRIVE
NASHVILLE , TN 37214
RE : THE BOARD OF EQUALIZATION 2015 , WELD COUNTY , COLORADO
ADMINISTRATIVE DENIAL OF PETITIONER ' S APPEAL AND AFFIRMATION OF
ASSESSOR ' S VALUE
ACCOUNT NO . : R0165390
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
I 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
$ 635 , 480 . 00 $ 635 , 480 . 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 .
0 .0/5 ' oZ. 57
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 .
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.
If you have questions concerning the above information , please call me at ( 970 ) 336-7215 ,
Ext . 4226 .
Very truly yours ,
'
bed t cA
Esther E . Gesick , Clerk to the Board
Weld County Board of County Commissioners
Cc : Christopher Woodruff, Weld County Assessor
07/14/2015 TUE 16: 05 FAX 970 304 6433 WELD COUNTY ASSR E1002/003
NOTICE Wtryl TION
Christopher M.Woodruff JUL 2 0 2015 Date of N Dtice: 6/30/2015
Weld County Assessor Telephone: (970)353-3845
1400 N 17`"Ave WELD COUNTY Fax; (970)304-6433
Greeley, CO 80631 COMMISSIONERS Office Hours;8:]0AM-5:00PM
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M0135390 2015 0600 OR 12224-E FOUR TRACTS OF LAND LOCATED
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BREWER J W TIRE CO INC SEC N89D30 W 735.4'TOW LINE OF IiWY 35
yl:- y C/O TIRE DIST SYSTEM TAX DEPT BYPASS N0D15'W 430'NB9D30`W 202.61'TO
t 535 MARRIOTT DRIVE TRUE FOB N89D3OW 151.96'SOD15'Ei 215.0
NASHVILLE,TN 37214 1'S89O30'E 151.96'N0D15'W 215.01'"O B
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GREELEY,CO 000000000
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COMMERCIAL 635,400 635,480
$635,490 $635,480
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.FI.S.
The deadline for fling real property appeals is July 15.
The Assessor establishes property values. The local taxin 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);
15-DPI-AR
PR 207-00/13
R0185390 8430032
2015-2517
C ASR.. ?4,2c. q►
07/14/2015 TUE 16: 05 FAX 970 304 6433 WELD COUNTY ASSN ®003/003
County Board of Equalization Hearings will be held from
July 29 through August 5 at 11-50 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 Count/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 EqualL!etlon must be
postmarked or delivered on or before July 15 for real property — after such dale, 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 Count,ry Board of Equalization must conclude hearings and render dedsions 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 MAIlt pp eq District
rt
3113 5 ermmanStSt eet, Room 315 Contact the District Court In he County
Denver, CO 80203 where the property is located. See your
(303)866-5880 local telephone book for the aidress and
www.dolacolorado.aov/baa telephone number.
Binding Arbitration
For a list of arbitrators, contact the County Commissioners at the address listed for the County Board
of Equalization.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document
falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely Ned If filed
on the next business day, 1 39-1-120(9), C.R.S.
7,1:172:71.7--7:1, � _
(1;,i {_'I tlIX ),J (1t�.uloRiJTi, ✓_ �' l',.i'!: ... -�'..�.��;��.:I ETC' S..�.. `," _
What is r estimate of the property's value as of June 30,2014? (Your opinion of value in terms of a
specific��dollar is required for real property pursuant to 5 39-8-106(1.5),C.R.S.)
CEO
What is the bails for your estimate of value or your reason for requesting a review'? (Please attach
additional sheets as necessary and any supporting documentation, I.e., comparable sales, rent roll, original
installed kappraisal,0%)
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I, tine unders ner or agent of the property Identified above,affirm that the statements contained herein
and on a nts hereto are true and complete.
9/a-11gli4 53 4 7-/1-/S
Signal re Telephone Number Date
sr&'m .Z6' .10L , 6�
Em rasa
'Attach letter of authorization signed by property owner.
15-OPT-AR
PR 207.08/13
R0165390 9490032
PO Box 4836
•
The Forrestal Group, Inc. Evansville IN 47724-0836
Pro ert Evaluation and Consultin Services Toll Free: 800-847-5982
11
P Y 9 OfFce: 812-421-1730
Apartments-Low Income Housing- Industrial-Commercial Fax: 812-491-2266
www.Forrestal.net
www.ForrestalTax.com
July 13, 2015
Weld County CBOE
Owner Reference:
Brewer J W Tire Co Inc
c/o Tire Dist System Tax Dept
535 Marriott Drive
Nashville,TN 37214
RE:
4363 Hwy 66
096108408026, 120723001011
To whom it may concern,
Please accept this appeal to the CBOE.We would respectfully ask the CBOE to issue an administrative
denial for this location. If you should need anything for this location please don't hesitate to contact me
at directly at 812-484-8536 or hstuardl@aol.com.
Thank you for your time and efforts in this matter.
Best Reg
Heath Stuard
Property Evaluation and Consulting Services
- ' ' PO Box 4836
The Forrestal Group, Inc.C.d.*, E
Toll Frleel800-847-5982
Property Evaluation and Consulting Services Office:812-421-1730
Apartments-Low Income Housing-Industrial-Commercial Fax:812-491-2266
www.Forrestal.net
www.ForrestalTax.com
I DuESfollE
BRIDGESTONE AMERICAS,
INC.
Ed Ryburn-Tax Dept.
535 Marriott Drive.
NASHVILLE,TENNESSEE 37214
Phone: 615-937-1581
FAX: 615-493-0537
E-MAIL 1
Dear Sir,
We appoint The Forrestal Group,LLC as our authorized property tax agent for Ad Valorem tax
matters. This agency includes reviewing assessment records, discussing/appealing values with
tax offices/assessment officials, meeting with appeal (review) boards, and obtaining tax
statements.
This authorization shall remain in effect until written termination is delivered.
Please contact me with any questions.
Sincerely,
Ed Rybum
Property Tax Manager
Property Evaluation and Consulting Services
U.PAI0STAGE
Cr
EVANSVILLE, IN47710
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