HomeMy WebLinkAbout20142354.tiff BOARD OF ASSESSMENT APPEALS
STATE OF COLORADO
Docket Number 64965
Single County Schedule Number R1654686
STIPULATION (As To Appeal for Tax Year 2014 )
VILLA WEST, LLC,
Petitioner,
vs.
WELD COUNTY BOARD OF EQUALIZATION,
Respondent.
Petitioner and Respondent hereby enter into this Stipulation regarding the tax year
2014 valuation of the subject property, and jointly move the Board of Assessment
Appeals to enter its order based on this Stipulation.
Petitioner and Respondent agree and stipulate as follows:
1. The property subject to this Stipulation is described as:
NW4NE4 1-5-66 (VILLA WEST MH PARK)
2. The subject property is classified as Residential property.
3. The County Assessor originally assigned the following actual value to the
subject property for the tax year 2014:
Land $9,990,000.00
Improvements $0.00
Total $9,990,000.00
4. After a timely appeal to the Board of Equalization,the Board of Equalization
valued the subject property as follows:
Land $9,990,000.00
Improvements $0.00
Total $9,990,000.00
R1654686
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5. After further review and negotiation, Petitioner and County Board of
Equalization agree to the following tax year 2014 actual value for the subject
property:
Land $8,750,000.00
Improvements $0.00
Total $8,750,000.00
6. The valuation, as established above, shall be binding only with respect to tax
year 2014.
7. Brief narrative as to why the reduction was made:
Review of market data of MH Park sales.
8. Both parties agree that the hearing scheduled before the Board of Assessment
Appeals on November 28`h, 2014 at 8:30am be vacated.
D TED this 30th day of October, 2014.
ioner(s r Agent r Attorney (Assistant) County Attorney for
Respondent, Weld County Board of
Equalization
Address: Address:
1150 "0" Street
P.O. Box 758
Greeley, CO 80632
Telephone: 3/2 —772 - c---c2'-t) Telepho e:(970) 336-72��33�599
County As ssor
Address:
1400 N.17th Avenue
Greeley, CO 80631
Telephone: (970) 353-3845 ext. 3697
Docket Number 64965
Stip-1.Frm
R1654686
2
Flanagan Bilton, LLC A Nationwide Practice
Limited to Property Taxation
Attorneys at Law 500 North Dearborn,Suite 400
Chicago,Illinois 60654-3300
Telephone(312)782-5000
Facsimile:(312)565-0821
August 29, 2014
USPS Priority(9114 9011 2308 6011 4442 67) and Facsimile (303) 864-7719
Colorado State
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, CO 80203
RECEIVED
Re: VILLA WEST LLC
2626 W 1St Greeley SEP 0 2 2014
Greeley, Colorado
Parcel No.: R1654686 WELD COUNTY
COMMISSIONERS
Colorado State Board of Assessment Appeals
Enclosed please find the completed Petition to State Board of Assessment Appeals in
quadruplicate, pertaining to the above referenced property and owner for tax year 2014, to be
filed with your office.
Also, enclosed please find our check no. 40870 in the amount of$101.25 as the required filing
fee, and letter of authorization from the property owner.
Upon receipt please return a receipted copy of the petition including petition number for our
records as well as the notification of the hearing. Please feel free to contact our office with
questions, comments and requests for additional information.
Sincerely,
Spero N Kopitas
SNK/mdc
Enclosure
Cc: Weld County Board of Equalization (USPS 9114 9011 2308 6011 4442 74)
NAM'S Ce: mist) Pts&A> aolq- .13511
9- 8- 14 As OO853
PETITION TO STATE BOARD OF ASSESSMENT APPEALS For Office Use Only
1313 Sherman Street, Room 315 Phone: (303)864-7710
Denver, Colorado 80203 Fax: (303)864-7719 Docket No.
Fee: Y N
Check/Credit Card#
Date: AUGUST 29, 2014
Property Owner: VILLA WEST LLC
Subject Property: 2626 WEST 1 ST, GREELEY, CO
Street Address City
Schedule Number(s): R1654686 (095901106017)
Attach separate sheet if necessary
0 Board of Equalization
Appeals the decision of the WELD ❑Board of Commissioners Dated:07/31/2014
County O State Property Tax Administrator
This Appeal concerns: ®Valuation O Refund/Abatement O Exemption ❑State Assessed Tax Year:2014
The subject property is currently classified as:
❑Agricultural O Commercial °Exempt O Industrial °Mixed Use O Natural Resources
O Oil&Gas D Personal ❑Possessory O Producing 0Residential ❑State Assessed
O Vacant Land Interest Mines
Actual Value assigned to subject property: $9,990,000 Petitioner's estimate of value: $5,994,000
Estimated time for Petitioner to present the appeal: 30 minutes or hours.
Not less than 30 minutes. Board will allow equal time to County or Property Tax Administrator.
Appearance:
O Petitioner will be present at the hearing OPetitioner will appear by telephone
❑Petitioner will be represented by an agent Petitioner is responsible for calling the Board at 303-866-5890
O Petitioner will be represented by an attorney on the scheduled date and time of hearing(Mountain Time Zone)
D Petitioner would like to appear by video conference
Petitioner must contact the Board at 303-866-5880 at least 20 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$10,000,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 as of August 7,2013.A trust filing a petition as of August 8,2012 may be represented by a trustee,an attorney or an agent
Filing Fee:
P 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).
O $ 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).
RI $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
ASSESSOR'S VALUE EXCEEDS FAIR MARKET VALUE.
Required attachments to this form:
O Assessor's or Property Tax Administrator's Notice of Valuation or Notice of Denial
B Decision of County Board of Equalization, County Board of Commissioners or Property Tax Administrator
Attachments required under certain circumstances:
B A notarized Letter of Authorization if an agent will be representing Petitioner
o A 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 t�o:
®Board of Equalization
WELD
o Board of Commissioners
county 0 State Property Tax Administrator
at the following address: 1150 O STREET, PO BOX 758, GREELEY, CO 80632
on 8/29/2014 •
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 8/29/2014
•
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 8/29/2014
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 (per C.R.S.
39-8-109)
C
Si ature of Agent 0 or Attorney CI Signature of Petitioner
SPERO N KOPITAS - FLANAGAN BILTON VILLA WEST LLC
Printed Name Printed Name
500 N DEARBORN STREET, SUITE 400 31200 NORTHWESTERN HWY
Mailing Address Mailing Address
CHICAGO, IL 60654 FARMINGTON HILLS, MI 48334
City, State,Zip Code City, State, Zip Code
Telephone: (312) 782-5000 Telephone: (248) 626-0737
Daytime number
E-Mail:SKOPITASaFBTAX.COM E-Mail: SKOPITASAFBTAX.COM
Attorney Reg. No.: 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 Web at www.dola.Colorado.gov/baa or
may be requested by phone at 303-866-5880.
NEWBURY
MANAGEMENT
COMPANY
AUTHORIZATION FORM
Re: Villa West
2626 West 1st Street
Greeley,CO
Parcel No.: 095901106017 (81654686)
County: Weld
TO WHOM IT MAY CONCERN:
Please be advised that the law firm of Flanagan I Bilton, LUC has been retained by the
taxpayer to represent this property for 2014 and no other law firm has been so retained.
Dated: 7-31-Pi
% je( 4s4
Taxpayer's Signature
Taxpayer
F�D;t 4/ oz acelQ 4o/A
Title/Company a
Rel nship to
Owner
SUBSCRIBED AND SWORN TO
Before me this 3 I day
of 'Sat— , 2014
Notary blic
Notary Pubic,eta aMladpen
County of Oakland
31200 Northwestern Hwy, I Farmington Hills,MI 48334 1 Main(248)626O737 I Fax 1248)5387746 1 www.rhpproperties.com
1861 CLERK TO THE BOARD
PHONE (970) 336-7215, EXT 4226
IL X �� FAX (970) 352-0242
WEBSITE: www.co.weld.co.us
1150 O STREET
PO. BOX 758
co U N T YT GREELEY CO 80632
July 31, 2014
VILLA WEST LLC
31200 NORTHWESTERN HWY
FARMINGTON HILLS, MI 48334-5900
RE: THE BOARD OF EQUALIZATION 2014, WELD COUNTY, COLORADO
ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF
ASSESSOR'S VALUE
ACCOUNT NO.: R1654686
Dear Petitioner:
On July 29, 2014, 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 2014.
The Assessment and valuation is set as follows:
ACTUAL VALUE AS ACTUAL VALUE AS
DETERMINED BY ASSESSOR SET BY BOARD
$9,990,000.00 $9,990,000.00
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.
2014-2354
AS0088
All appeals to the Board of Assessment Appeals filed after August 10, 2014, MUST
comply with the following provisions of C.R.S. Section 39-8-107(5):
(5)(a)(I) On and after August 10, 2014, 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.
2014-2354
AS0088
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.
2014-2354
AS0088
If you have questions concerning the above information, please call me at (970) 336-7215,
Ext. 4226.
Very truly yours,dalteEsther E. esick, Cferk to the Board
Weld County Board of County Commissioners
Cc: Christopher Woodruff, Weld County Assessor
FLANAGAN BILTON LLC
500 N DEARBORN STE 400
CHICAGO, ILLINOIS 60654-3300
2014-2354
AS0088
Flanagan Bilton, LLC .y Nationwide Practice
j'�(.11 ILl [.ail jj / Limited to Property Taxation
Attorneys at Law 500 North Dearborn,Suite 400
Chicago,Illinois 60654-330(1
Telephone(312)782-5000
Facsimile:(312)565-0821
July 28, 2014
Weld County Board of Equalization
1 150 O Street, PO Box 758
Greely, CO 8063 I
Re: VILLA WEST LLC
2626 W I st Greeley
Greeley, Colorado
Parcel No.: 095901106017(R 1654686)
County: Weld
Weld County Board of Equalization:
Please be advised that an Administrative Denial is requested pertaining to the above referenced
property and appeal filed with the Board of Equalization and review. Additionally, we
respectfully retain the right to file to the State of Colorado Board of Assessment Appeals.
Thank you for your assistance with this matter.
Sincerely,
•
Spero N Kopitas
SNK/mdc
Enclosure
•
2014-2354
31200 Northwest Hwy
Farmington Hills, MI 48334
AUTHORIZATION FORM
Re: Villa West
2626 West 1st Street
Greeley, CO
Parcel No.: 095901106017(R1654686)
County: Weld
TO WHOM IT MAY CONCERN:
Please be advised that the law firm of Flanagan ' Bilton, LLC has been retained by the
taxpayer to represent this property for 2014 and no other law firm has been so retained.
Dated: July 28,2014
e r •"\.
/ --
Taxpayer's Signature
Joel K Brown
Taxpayer
VILLA WEST LLC
Title/Company
Authorized Signatory
Relationship to
Owner
SUBSCRIBED AND SWORN TO
Before me this c day
of 4616,1 , 2014
UNitt
Notary Public
CFRCIAL SEAL
CHERYL 88UCE
tiOTARY
SATE OF ILLINOIS
" ' ^N FXPIRES 07,?4/f,
NOTICE OF DETERMINATION
Christopher M. Woodruff Date of Notice: 6/27/2014
Weld County Assessor Telephone: (970) 353-3845
1400 N 17th Ave Fax: (970) 304-6433
Greeley, CO 80631 Office Hours: 8:00 AM - 5:00 PM
ACCOUNT NO. TAX YEAR TAX AREA !LEA DESCRIPTION/PHYSICAL LOCATION
R1654686 2014 0600 GR 17280 L2 THRU 7 NW4NE4 1 5 66&ALL L3-4&
THAT PT OF LOTS 5-6 SW4NE4 N OF #3 CANAL
ce
VILLA WEST LLC ALSO L1-2 SW4NE4 1-5-66 PT AXSOM ADD(VILLA
31200 NORTHWESTERN HWY WEST MOBILE PARK)
5.O FARMINGTON HILLS,MI 483345900 2626 W 1 ST
GREELEY, CO 000000000
qW
ASSESSOR'S VALUATION,:'•
PROPERTY CLASSIFICATION ACTUAL VALUE PRIOR TO ACTUAL'. .�,tAf TER
REVIEW '
RESIDENTIAL 9,990,000 9,990,000
TOTAL $9,990,000 $9,990,000
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:
AL01 - Your property has been uniformly valued following Colorado law. Your protest of value has
been denied due to comparison of other similar properties which sold during the 2011/2012 time
period.
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.
15-DPT-AR
PR 207-08/13
R1654686 19449
z.v =. APPEAL PROCEDURES' `
County Board of Equalization Hearings will be held from
July 1 through August 5 at 1400 N 17 AVE.
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 12, § 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.gov/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.
I PETITION TO COUNTY BOARD OF EQUALIZATION
What is your estimate of the property's value as of June 30,2012? (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.)
$ S, 79/noo
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
installed cost, appraisal, etc.) ��
S y4z4/6- fry CEEIJS /CA/T MA'zf4 T <<JE,
I ATTESTATION nnn nn;, . µw . I
I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein
and on any attachments hereto are true and complete.
�� ',a X 7 ,72.‘.44 (3/Z)7Az-£000 7'/4/70/$"
/Signature Telephone Number Date
5M3,o/TAS?Ez37A ! C'oni
Email Address RECEIVED
'Attach letter of authorization signed by property owner. JUL 1 7 211:1
15-DPI-AR
PR 207-08/13
WELD COUNTY R1654686 19449
COMMISSIONFP
Flanagan Bilton, LLC "Nationwide Practice
Limited to Property Taxation
Attorneys at Law 5(X)North Dearborn,Suite 400
Chicago,Illinois 60654-3300
Telephone(312)782-500(1
Facsimile:(312)565-0821
July 14, 2014 RECEIVED
Certified Mail (7012 0470 0001 0115 9743)
JUL 1 7 22:1
Weld County Board of Equalization WELD COUNTY
1150 O Street, PO Box 758 COMMISSIONFF"
Greely, CO 80631
Re: VILLA WEST LLC
2626 W 1`t Greeley
Greeley, Colorado
Parcel No.: R1654686
Weld County Board of Equalization:
Please be advised by receipt of this letter of our protest of the 2014 real property valuation
pertaining to the above referenced property and property owner. The assessor's market and
assessed value exceeds our opinion of fair market and assessed value. Supporting documentation
to substantiate a lower value will be submitted.
Also, enclosed please find a letter of authorization from the property owner permitting Flanagan
Bilton, LLC to represent this property.
Please feel free to contact me with questions, comments, request for additional information as
well as with hearing dates and results, at 500 N Dearborn Street, Suite 400, Chicago, IL 60654,
or skopitas@fbtax.com.
Sincerely,
x/
Spero N Kopitas
SNK /mdc
Enclosure
AUTHORIZATION FORM
Re: Villa West - Manufactured Housing
C��V�p 2626 West 1st Street
RE Greeley, CO
JUL 17 201lr Parcel No.: 095901106017 (R1654686)
County: Weld
CO EM SS 0NETB`'
TO WHOM IT MAY CONCERN:
Please be advised that the law firm of Flanagan I Bilton, LLC has been retained by the
taxpayer to represent this property for 2013 and no other law firm has been so retained.
Dated: z.S'- r 3
As Ar..tsrr._
Taxpayer's
Taxpayer
Title/Company
Relationship to
Owner
SUBSCRIBED AND SWORN TO
Before me this 21.E day
of ` i , 2013
Notary Public
OFFICIAL SEAL
M D Clarice
Notary Public,Stale of Illinois
My Commission Expires 8130/2015
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7012 0470 0001 0115 9743 0001378815 JUL 14 2014
First Class Mail
Flanagan Bilton, LLC
4.
Weld County Board of Equalization
PO Box 758
Greely,CO 80631
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