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Home My WebLink About20142352.tiff BOARD OF ASSESSMENT APPEALS STATE OF COLORADO Docket Number 64966 Single County Schedule Number R1692286 STIPULATION (As To Appeal for Tax Year 2014) AMC FRIENDLY VILLAGE, 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: NW4NW4 1-5-66 (FRIENDLY VILLAGE 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 $6,780,000.00 Improvements $0.00 Total $6,780,000.00 4. After a timely appeal to the Board of Equalization,the Board of Equalization valued the subject property as follows: Land $6,780,000.00 Improvements $0.00 Total $6,780,000.00 R1692286 1 Ctlmmwuca₹iann 20/4— H-2444 Cc: fis.sg,eA egzs ,A5oo8? 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 $6,000,000.00 Improvements $0.00 Total $6,000,000.00 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 830am be vacated. TED this 30th day of October, 2014. te ' ner(s) r Agen or Attorney (Assistant) County Attorney for Respondent, Weld County Board of Equalization Address: Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 Telephone: 3/2 - 710 - S�Co T one:(970) 336-7235 County 42zc or Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 353-3845 ext. 3697 Docket Number 64966 Stip-I.Frm R1692286 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: FRIENDLY VILLAGE 200 N 35th AV SEP 0 2 20;'1 Greeley, Colorado WELD COUNT" Parcel No.: R1692286 COMMISSIONS-+ 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. 40869 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, >4R-PC Spero N Kopitas SNK/mdc Enclosure Cc: Weld County Board of Equalization(USPS 9114 9011 2308 6011 4442 74) turaki iw wnn et: of (o)fts Ceft ao)14-a35a cl- S - 1“/ 91tt1tLi AS oC8S 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 P F w Property Owner. AMC FRIENDLY VILLAGE, LLC Subject Property: 200 N 35 AV, GREELEY, CO Street Address City Schedule Number(s): R1692286 (095901200006) Attach separate sheet If necessary O Board of Equalization Appeals the decision of the WELD flBoard of Commissioners Dated:07/31/2014 County 0State Property Tax Administrator This Appeal concerns: ®Valuation O Refund/Abatement 0 Exemption OState Assessed Tax Year:2014 The subject property is currently classified as: 0 Agricultural ❑Commercial ['Exempt 0 Industrial OMixedUse ONatural Resources p Oil&Gas P Personal ['Possessory O Producing EIResidential OState Assessed O Vacant Land Interest Mines Actual Value assigned to subject property: $6.780.000 Petitioner's estimate of value: $4,068,000 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 303-886-5880 8 Petitioner will be represented by an attorney - on the scheduled date and time of hearing(Mountain Time Zone) ❑ Petitioner would like to appear by video conference Petaoner must contact the Board at 303-889-5880 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). ❑ $ 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). $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: 0 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 0 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 to: to/ (11 Board of Equalization WELD El Board of Commissioners county I]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.) Petitioners Mailing Address is Required Even If Petitioner is Represented by An Agent or Attorney (per C.R.S. 39-8-109 X Si nature of Agent 0 or Attorney O Signature of Petitioner SPERO N KOPITAS - FLANAGAN BILTON AMC FRIENDLY VILLAGE 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:SKOPITAS a,FBTAX.COM E-Mail: SKOPITAS un,FBTAX.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: Friendly Village of Greeley 200 N 35th Ave Greeley,CO Parcel No.: 095901200006(R1692286) County: Weld TO WHOM IT MAY CONCERN: Please be advised that the law firm of Flanagan I Dillon, LLC has been retained by the taxpayer to represent this property for 2014 and no other law firm has been so retained. Dated: 7-31-Pt Taxpayer's Signature Taxpayer Title/Company Rel nsrhip to Owner SUBSCRIBED AND SWORN TO Before me this 3i day of d„ , 2014 -11101-0 CR-C- MialtaCHAKLOB Was r �pMAp.>!i.Ita31200 Northwestern Hwy. I Farmington Hills,AN 48334 I Main(248)6260737 I Fax(2481538-7746 I www.dpprapatks.com CLERK TO THE BOARD 1$61 PHONE (970) 336-7215, EXT 4226 I FAX (970) 352-0242 WEBSITE: www.co.weld.co.us 1150 O STREET P.O. BOX 758 G O USN TY GREELEY CO 80632 July 31, 2014 AMC FRIENDLY VILLAGE LLC PO BOX 790830 SAN ANTONIO, TX 78279-0830 RE: THE BOARD OF EQUALIZATION 2014, WELD COUNTY, COLORADO ADMINISTRATIVE DENIAL OF PETITIONER'S APPEAL AND AFFIRMATION OF ASSESSOR'S VALUE ACCOUNT NO.: R1692286 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 $6,780,000.00 $6,780,000.00 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. 2014-2352 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. 2014-2352 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. 2014-2352 AS0088 If you have questions concerning the above information, please call me at (970) 336-7215, Ext. 4226. Very truly yours, Esther E. Gesick, Clerk 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 2014-2352 AS0088 Flanagan Bilton, LLC 7 C A Nationwide Practice Limited to Property Taxation Attorneys at Law 500 North Dearborn,Suite 400 Chicago,Illinois 60654-33011 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 80631 • Re: FRIENDLY VILLAGE 200 N 35th AV Greeley, Colorado • • Parcel No.: 095901200006 (RI 692286) County: Weld Weld County Board of Equalization: Please be advised that an Administrative Denial is requested pertaining to the above reference d 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, • ?ly...4"; Spero N Kopitas SNK/mdc Enclosure 2014-2352 31200 Northwest Hwy Farmington Hills, MI 48334 AUTHORIZATION FORM Re: Friendly Village of Greeley 200 N 35th Ave Greeley, CO Parcel No.: 095901200006(RI692286) 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 Taxpayer's Signature Joel K Brown Taxpayer FRIENDLY VILLAGE OF GREELEY Title/Company Authorized Signatory Relationship to Owner SUBSCRIBED AND SWORN TO L Before me this AtiltQp', day of ge)h , 2014 c , Y /Not SEAL CHERYL BEIM MYTAM.Plat-STATE ILLINOIS COMMISSION EXPIRES:07/24/17 4n WELD COUNTY ASSESSOR CHRISTOPHER M WOODRUFF 2014 REAL PROPERTY NOTICE OF VALUATION 1400 N 17th AVE Phhone (970)353-3845 Fax (970)304-6453 APPEAL FORA* GREELEY, CO 80631 OfTice Hours: 8:00 a.m. - 5:00 p.m. M4 RETURN TO ASSESSOR apppeals@weldgov.com www.weldgov.com` DATE:May 1, 2014 SCEIEOut f ,A000ONF NUMBER FAX YEAR LAX AREA CODE PROPERLY DESCRIPTION(MAY NOT BE COMPI(11) R1692286 2014 0600 200 N 35 AV GREELEY 0 AMC FRIENDLY VILLAGE LLC GR 17361 NW4NW4 1 5 66 (FRIENDLY VILLAGE I °P, PO BOX 790830 ANNX) N OF UNION COLONY #3 DITCH (2R) Er SAN ANTONIO TX 78279 GREELEY FRIENDLY VILLAGE MOBILE HOME PAR RR K) Y FYN Of PUUP(FEIY '.uenui ar [.0 r.aul r :+u ru ronll a- c'a tan, . .:'o.::'d RESIDENTIAL 6, 780, 000 6, 780, 000 0 TOTALS 6, 780, 000 6,780,000 0 Using the above values, the estimated tax based on the prior year value was $41,458. The estimate of tax based on the current value is $41,458. 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. RECEIVED JUL 1 7 2014 COMMISSIONERS THIS IS NOT A BILL LAND SIZE 37.50 Acres # OF BUILDINGS ON FILE 0 BUILDING #1 CHARACTERISTICS DISPLAYED u LAND NET SOFT: 1633500 N OCCUPANCY1: PRIMARY BUILT AS: U YEAR BUILT: cc BUILT AS SQUARE FOOTAGE: 0 TOTAL BASEMENT SQUARE FOOTAGE: 0 } TOTAL BASEMENT FINISHED SO FT: 0 TOTAL GARAGE SQUARE FOOTAGE: 0 a TOTAL BUILDING COUNT: 0 0 0- a PLEASE REFER TO THE BACK OF THIS FORM FOR INFORMATION ON HOW TO APPEAL YOUR PROPERTY VALUATION OR ITS CLASSIFICATION. NR1810DC14 0094609 0220635 0012010020 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.aov/baa telephone number. Binding Arbitration or 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, 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.) $ tO69 OOo 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 ins ailed cost, appraisal, etc.) Asst.S.rbr'S /✓/.rm.r27 yLi/6 ATTESTATION 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. X 4/ 4 -Scoo 74Y//v/Y- Signature Telephone Number Date s.YoA, 7?4- /23 A,47 eoA'l RECEIVED Email Address JUL 1 7 20`'s$ Attach letter of authorization signed by property owner. WELD COUNTY COMMISSIONERS Eo Flanagan Bilton, LLC A Nation"i`lePractice r`ctice Limited to Property Taxation Attorneys at Law 500 North Dearborn,Suite 4(X) Chicago,Illinois 60654-3300 Telephone(312)782-5(XX) Facsimile:(312)5654)821 July 14, 2014 RECEIVED Certified Mail (7012 0470 0001 0115 9743) JUL 2014 Weld County Board of Equalization WELD COUNTY 1150 O Street, PO Box 758 COMMISSIONERS Greely, CO 80631 Re: FRIENDLY VILLAGE 200 N 35th AV Greeley, Colorado Parcel No.: R1692286 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. Actual Value after Review: 6,780,000 Estimate of Property Value: 4,068,000 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, ,t,7 Spero Kopitas SNK/mdc Enclosure AUTHORIZATION FORM Re: Friendly 200 N 35 AV Greeley, CO Parcel No.: R1692286 County: Weld RECEIVED JUL 172014 WELD COUNTY COMMISSIONERS 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 2013 and no other law finn has been so retained. Dated: _ Z '• r 3 taxpayer's — Taxpayerlar Ahern fe Title/i?Company Al _ Relationship to Owner SUBSCRIBED AND SWORN TO Bede me this ;elide day of ,_. 2013 /j•` .r7�I Notary Public OFFICIAL"LL M D Clarke Wore Fub64 Stale of Mint* My Commission bkpa 8/30/9016 Hello