fredifi/cson - nebraska

15
Fredifi/cson ^]m9X Via Certified Mail, Return Receipt Requested August 21,2020 Lancaster County Board of Equalization Dan Nolte, Lancaster County Clerk 555 So. 10th Street Room 108 Lincoln, NE 68508 Re: Property Valuation Protest Dr;r"r;:^vrT S~"1LA^.: ^' ,_;, AUG347020 i fl ' -r .: :••-[• - './-iit'.. t'-:.! JL": ^;^. :"•, '; I — - * / .- . - r ' i ,-> :u-' '•' -it-L;r;'\ PID 16-30-113-001-000 Address 2815 Copper Ridge, Lincoln, Nebraska To Whom It May Concern: This letter shall serve as a protest of the assessed value proposed for destroyed real property as required by Neb. Rev. Stat. § 77-1309(3). Enclosed please find a copy of the denied Form 425 from which this protest is made. The Subject Property is identified by address and Parcel Identification Number above and is more fully described in the attached Form 425. The basis for the protest is that the Subject Property suffered substantial damage under Neb. Rev. Stat. § 77-1307 et seq. due to COVID 19 pandemic and associated impact on Nebraska economy, which damaged the value of the subject improvements in excess of 20%. The analysis supporting this basis is articulated in the Summary Memorandum of Law and Evidence dated July 15, 2020 submitted originally with the Form 425. The undersigned is attorney for the taxpayer and is authorized to protest the assessed value of damaged real property on behalf of the owner. Please contact me should you have any questions. Attorneys & Advisors main 612.492.7000 fax 612.492.7077 fredlaw.com Fredrikson & Byron, P.A. 200 South Sixth Street, Suite 4000 Minneapolis, Minnesota 55402-1425 MEMBER OFTHEWORLD SERVICES GROUP A Worldwide Network of Professional Service Providers OFFICES Minneapolis / Bismarck / Des Moines / Fargo / St. Paul / Monterrey, Mexico / Shanghai, China

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Fredifi/cson^]m9X

Via Certified Mail, Return Receipt Requested

August 21,2020

Lancaster County Board of Equalization

Dan Nolte, Lancaster County Clerk555 So. 10th Street

Room 108Lincoln, NE 68508

Re: Property Valuation Protest

Dr;r"r;:^vrTS~"1LA^.: ^' ,_;,

AUG347020i fl ' -r .: :••-[• -

'./-iit'.. t'-:.! JL": ^;^. :"•,'; I — - * / .- . -

r ' i ,-> :u-' '•'

-it-L;r;'\

PID

16-30-113-001-000

Address

2815 Copper Ridge, Lincoln, Nebraska

To Whom It May Concern:

This letter shall serve as a protest of the assessed value proposed for destroyed real property as

required by Neb. Rev. Stat. § 77-1309(3). Enclosed please find a copy of the denied Form 425from which this protest is made. The Subject Property is identified by address and ParcelIdentification Number above and is more fully described in the attached Form 425.

The basis for the protest is that the Subject Property suffered substantial damage under Neb. Rev.

Stat. § 77-1307 et seq. due to COVID 19 pandemic and associated impact on Nebraska economy,

which damaged the value of the subject improvements in excess of 20%. The analysis supporting

this basis is articulated in the Summary Memorandum of Law and Evidence dated July 15, 2020submitted originally with the Form 425.

The undersigned is attorney for the taxpayer and is authorized to protest the assessed value of

damaged real property on behalf of the owner.

Please contact me should you have any questions.

Attorneys & Advisors

main 612.492.7000

fax 612.492.7077

fredlaw.com

Fredrikson & Byron, P.A.

200 South Sixth Street, Suite 4000Minneapolis, Minnesota

55402-1425

MEMBER OFTHEWORLD SERVICES GROUP

A Worldwide Network of Professional Service Providers

OFFICES

Minneapolis / Bismarck / Des Moines / Fargo / St. Paul / Monterrey, Mexico / Shanghai, China

Lancaster County Board of Equalization

August 21,2020Page 2

Very truly yours,

Christopher A. StaffDirect Dial: 612.492.7426Email: [email protected]

CAS:lmb:70767649vl

Enclosures

File with theCounty Clerk

(See Instructions)

Property Valuation Protestand Report of County Board of Equalization Action

county Name Lancaster

FORM

422AName and Mailing Address of Person Filing Protest

Name

Christopher A. StaffordThe person filing this protest is the owner of the property or authorized to protest on behalfo( the owner. If the protest is being filed on behalf of the owner,authorization to do so must be provided with the protest. \"_^ Yes I_ No

Street or Other Mailing Address

Fredrikson & Byron, PA, 200 South Sixth Street, Suite 4000City, Town, or Post Office State Zip Code

Minneapolis MN 55402-1425Property Identification Number

1630113001000Phone Number

(612)492-7426Email Address

[email protected]

Real Property Description (Include Lot, Block, Addition, Location Address, Section,Township, Range, and County) and/or Personal Property Description

2815 Copper Ridge Dr, Lincoln, NE, WILDERNESS HILLSCOMMERCIAL 2ND ADDITION, LOT 1

Protest Number

Protested Valuation 20 20

Real Property

$4,966,500

Personal Property

$

Filed

.,20.

Requested Valuation

Real Property

$3,170,000

Personal Property

Reasons for requested valuation change (Attach additional pages if needed.)

Property suffered substantial damage under Neb.Rev. Stat. § 77-1307 et seq. due to COVID 19pandemic and associated impact on Nebraskaeconomy, which damaged the value of the subjectimprovements in excess of 20%.

signSignatui

8/21/2020Date

County Assessor's Recommendation

Decision of County BoardBasis for Action Taken (County Board of Equalization Chairperson)

Referee's

of Equalization for Assessment Year 20

Recommendation (If

Real

applicable)

Property

Personal Properly

$Check One:

The county assessor has certified to the county board of equalization that a copyof that portion of the property record file which substantiates the calculation of theprotested value is maintained in the county assessor's office in electronic or paperform. If dissatisfied with the board's decision, this report and the property record filemay be used to complete an appeal lo the Tax Equalization and Review Commission.

[_] Attached is a copy of that portion of the property record file which substantiatesthe calculation of the protested value. If dissatisfied with the board's decision, thisreport and the property record file may be used to complete an appeal to the TaxEqualization and Review Commission.

> Signature of County Board of Equalization Chairperson Date

County Clerk Certification

Date the Protest was Heard Date of the Decision Date Notice of Decision was Mailed to Protestor

The undersigned certifies that a copy of this protest and report of the action of the county board of equalization, which has been accepted by the assessor, hasbeen mailed to the protestor at the above-shown address on _, 20_.

Signature of County Clerk Date

Nebraska Department of Revenue96-245-2004 Rev. 11-2018 Supersedes 96.245-2004 Rev. 7-2018

Aulhorizalian by Neb. Rev. Slat. §77-1502

Ole with theCounty Assessor andCounty Clerk on or

Report of Destroyed Real Property

i^;.-;•-:.:t t ;-... ..*<--'L, - ^

I FORMhu

Damaga Occurring on or after January 1 and bofore July 1 of Current Year j ^Jl^J§ ^^0Betore July 15 \ SlgnIIIcant damage must exceed 20% of the current assessed vsluc as defined in the Ins'ffwstifins.:]

Name and Mailing Address of Person HIing ReportName

Chnstopher StaffordSteal of Olhoc Mailing AAliase

200 S. 6th St., Ste 4000City, Town. or Pasl OEBcs

Minneapolis MM 55402Zip Code

County Nema

Lancaster-[FNd—i^KfTmrT^TY1 Ju:ly15[:UoRgO

DacwytKi FtspOM HumbBI (OF'.tataltorCounlyUMOn?^

Description and Location o! the PropertyC<»n»ptsrl(; aspporatc rcpor? TOT each pfl^c-L^ J

Property ID Numbct

1630113001000Phona Number

612-492-7426 {office) / 612-799-6074 (mobHe)EmsC Address

[email protected]

Legal Dosaiplbn of the RBS) Propartr (Po'EaamplB, Lot, Btock, Addition, Qly NamD,Section, Township, Rango)

WILDERNESS HILLS COMMERCIAL 2ND

Sltua AddfBSS o< Proparty, K DiSorenl V\an Address Above

2815 Copper Ridge Or, Lincoln, MEReasons for Requested Reassessment DueTo SiflBificanS Damage

Date o; Damage

March 13, 2020 to June 30,2020Darroo® Occuired to:

Q Land [g| BulldhBS

HgniHcant DEamafie Due taD Ftood D RIB QTomslo QEarthquata [g OShar Mahjral DisnBtw, SpBd.'y COViD-19 PandemJC

Describe tha aigniflcant <5amago, aadal'-'sd in ihe JnBtfUcb'oos.

Property suffered substantial damage under Neb. Rev. Stat. § 77-1307 et seq. due to COVID 19 pandemicand associated impact on Nebraska economy, which damaged the vaiue of the subject improvements inexcess of 20%. See attached memorandum

Attach Supporting Documents: Include any photogcaphs, isports, damage estimates, repair esttmates, insurance documents, or oUier dosumentsyou wish to be considered by the county boatd (rf equalization in mahing any adjustment in value.

signhere > ^^^^^

Signature o' PPJSW Rllng th6^7

fesiiSisd-Ffeal Pmperty

7/15/2020Date

For County Board of Equalization's Use OnlySignificant damage muetwcaed 207« at the current assecsed value GR definad In the InsbucUoaB.

Current Year AssessBd Value ReassBsama nt Value

Lund

Buildings

Tolat

_^Mlr^°-I lend

1; 3"^. l&oBuiMhgs

^, b'^W)

^ ?, 5%)Total

J^Jii^TM-^€i^ SCO

CtOTRTrsrrta;

County Board of Equalfeation's CertfficationTtie county toaid ol equaltaBon hns mriBed the current year assessed value of ths real property prior to rnakhs any adjuslmcnts due to elgnIHcart piopsrt)'damage and cartiBBE 'h»lyy adjysimei^to^flWS'on Wis repop hsa bssn mads to desboysd real property only.! ftal^ri}' adjyslmeiatojaZZS^jSZ^Sisnatuw ol CoafSy Board a' Souaifzotion Clialrposon

^~le.7f>?^Da»

/ County Cierk CBrttfication^PBle.Cie Ftepari u/os. Hfi.erd

3£3o2o_DaiedftbBPsalsiOti

E.'&'-1030DajQ KfffSf oi Dtosbn^'.'as Mailed to Property Onffier, KfffSf oi Dtsisbnwas k7^7MS

Ttm imjeisgned csrtifioa that a copy of this mguest for reassgssmans and »ia acllan ol ftie-iiounlyy&ga^dsEsessor end has te&n moi^^to ^G person filing this n&port at the ptKn'u-ahw/n ziddLiess ofi

'aBofl tes t'esn piiwdBt) ID the coimly

J7— .2^

^jf" ^<?%0Dale

Noixatka Oapa.'lfrunCoIftnCTue08-328-2018 feuiiMtad bi- tet. Rc-A Stal. £ n-1301

.P-^IOHNT;.->:';,.

/y^5^^w^s"/^

'^ssy:'°!rcw^:f'

LANCASTER COUNTf BOARD OF EQUAUZATIONRoma Amundson Sean Hov/erday Deb Schorr Rich Vest Chrisla Yoakum

August 7, 2020

Christopher Stafford200 S. 6th Street, Suite 4000Minneapolis, MN 55402

RE: Report of Destroyed Real Property (Form 425)

Dear Mr. Stafford:

On August 6,2020, the Lancaster County Board of Equalization reviewed your report ofdestroyed real property for:

Property ID Number: 16-30-1 13-001-000Situs Address: 2815 Copper Ridge DriveLegal Description: Wilderness HiUs Commercial 2"d Addition, Lot 1

Enclosed please find a copy of the Form 425 showing the reassessment value as determined by

the Lancaster County Board of Equalization.

If you disagree wifh the reassessment value for destro3'ed real property, you must file a valuation

protest with the county clerk within thirty (30) days of the notice of the reassessment value. Youmust file this protest if you wish to further appeal to the Tax Equalization and ReviewCommission.

If you have any questions regarding this letter, please contact the Lancaster County Clerk's

Office at [email protected] or 402-441-7484.

Sincerely,

i^ H..^ ^)(^ ^Y^Sean Flowerday, Chair Dan NolteLancaster County Board of Equalization Lancaster County Clerk

Enclosure

Via Certified Mail, Return Receipt Requested

August 21,2020

Lancaster County Board of Equalization

Dan Nolte, Lancaster County Clerk555 So. 10th Street

Room 108Lincoln, NE 68508

Re: Property Valuation Protest

^.c-^, ^LT-a ^ T ;" r,.—g ;,'^r'':l^v;T^ri.^-'^.'v^" '\:' ^u'

AUG 2 4 2020

LANCASTER COUNPr'CI.LRK

PID

17-20-413-007-000

Address

4940 0 Street, Lincoln, Nebraska

To Whom It May Concern:

This letter shall serve as a protest of the assessed value proposed for destroyed real property as

required by Neb. Rev. Stat. § 77-1309(3). Enclosed please find a copy of the denied Form 425from which this protest is made. The Subject Property is identified by address and ParcelIdentification Number above and is more fully described in the attached Form 425.

The basis for the protest is that the Subject Property suffered substantial damage under Neb. Rev.

Stat. § 77-1307 et seq. due to COVID 19 pandemic and associated impact on Nebraska economy,

which damaged the value of the subject improvements in excess of 20%. The analysis supporting

this basis is articulated in the Summary Memorandum of Law and Evidence dated July 15, 2020submitted originally with the Form 425.

The undersigned is attorney for the taxpayer and is authorized to protest the assessed value of

damaged real property on behalf of the owner.

Please contact me should you have any questions.

Attorneys & Advisors

main 612.492.7000

fax 612.492.7077

fredlaw.com

Fredrikson & Byron, P.A.

200 South Sixth Street, Suite 4000Minneapolis, Minnesota

55402-1425

MEMBER OFTHEWORLD SERVICES GROUP

A Worldwide Network of Professional Service Providers

OFFICES

Minneapolis / Bismarck / Des Moines / Fargo / St. Paul / Monterrey, Mexico / Shanghai, China

Lancaster County Board of Equalization

August 21,2020Page 2

Very truly yours,

Christotfcer A. StafforcDirect Dial: 612.492.7426Email: [email protected]

CAS: 1mb: 70767660 vl

Enclosures

File with theCounty Clerk

(See Instructions)

Property Valuation Protestand Report of County Board of Equalization Action

county Name Lancaster

FORM

422AName and Mailing Address of Person Filing Protest

Name

Christopher A. StaffordThe person filing this protest is the owner of the property or authorized to protest on behalfo( the owner. If the protest is being filed on behalf of the owner,authorization to do so must be provided wilh the protest. _I" I Yes _I ; No

Street or Other Mailing Address

Fredrikson & Byron, PA, 200 South Sixth Street, Suite 4000City, Town, or Post Office State Zip Code

Minneapolis MN 55402-1425Property Identification Number

1720413007000Phone Number

(612)492-7426Email Address

[email protected]

Real Property Description (Include Lot, Block, Addition, Location Address, Section,Township, Range, and County) and/or Personal Property Description

4940 0 Street, Lincoln, NE, MILLERS (J G) SUBDIVISION -S1/2 20-10-7, LOT 29, W280' E310' S1/2 EX E122' S184' & EX837' FOR ST

Protest Number

Protested Valuation 20 20

Real Properly

$2,557,200

Personal Property

$

Filed

-,20.

Requested Valuation _|

Real Property

$2,045,000

Personal Property

Reasons for requested valuation change (Attach additional pages if needed.)

Property suffered substantial damage under Neb.Rev. Stat. § 77-1307 et seq. due to COVID 19pandemic and associated impact on Nebraskaeconomy, which damaged the value of the subjectimprovements in excess of 20%.

sign:ilin5 Protest

.c^y 8/21/2020

^^c/ Date

County Assessor's RecommenSation Referee's Recommendation (If applicable)

Decision of County Board of Equalization for Assessment Year 20.Basis (or Action Taken (County Board of Equalization Chairperson) Real Property

Personal Property

Check One:

The county assessor has certified to the county board of equalization that a copyof that portion of the property record file which substantiates the calculation of theprotested value is maintained in the county assessor's office in electronic or paperform. If dissatisfied with the board's decision, this report and the property record filemay be used to complete an appeal to the Tax Equalization and Review Commission.

II Attached is a copy ot that portion of the property record file which substantiatesthe calculation of the protested value. If dissatisfied with the board's decision, thisreport and the property record file may be used to complete an appeal to the TaxEqualization and Review Commission.

Signature of County Board of Equalization Chairperson Date

County Clerk Certification

Date the Protest was Heard Date of the Decision Date Notice of Decision was Mailed to Protester

The undersigned certifies that a copy of this protest and report of the action o( the county board of equalization, which has been accepted by the assessor, has

been mailed to the protester at the above-shown address on _, 20_.

Signature of County Clerk Date

Nebraska Department of Revenue96-245-2004 Rev. 11-2018 Supersedes 96-245-2004 Rev. 7-2018

Authorization by Neb. Rev. Slal. §77-1502

Rla wilh theCounty Assessor and

County Clerk on orBefore July 15

Report of Destroyed Real Propertyp^npvpnr'lC^../^; 'i b—fc^

Damage Oeeurring on or after January 1 and bsfora ,lujy 1 of Curro.ntYsar J D I

FO^15

Significant damage must exceed 20% of the current ssswted miue as defined in the hicti'udions, ]

rw^WTETfWmrJ\W^< .«, 20

[____^ Name anti Mailmg Address oS PeTSon Rling Report

Name

Christopher StaffordSlreet or Other Maang Address

200 S. 6th St., Ste 4000

County Hams

LancasterOfiEtioyssS flepwl Mwnbe) (Oyupnw for CBunty Un! Oi*/;

De-SRrtptJon and loc.alios oj the PfopK-ty^QfnpipSr a ^ppor*iic rcp&rS ^ofeachp^r&(?3.

City, Town, or Poal OKcs

Minneapolis MN 55402State Zip Code Property ID Numbflr

1720413007000Phone Number

612-492-7426 (office) / 612-799-6074 (mobilG)EmaBAddWss

[email protected]

Logai Description of the RSBI Propnrty (For Exa.rtiph, Lo!, Block, Addttion, Ctty Nama,Socimn, Townsh'^, Re^o)

MILLERS (J G) SUBD(V!SION - S1/2 20-10-7.

Situs Address of Rnaperty, B DilfWBnt than AddroES Abous

4940 0 Street, Lincoln, NE

L Rsasonsfor Requested Reassesemenl Due To Signfficant DamageDate of Damage

March 13, 2020 to June 30,2020Damage OccuiTBd to:

Q Land [X! Buldiny;

Signfficant DWKQQQ Due to:Q Flood Cl Pre D Tcmada QEarthquate Sl CHher Natwal DlEasler. SaBc,h. CDVID-19 PandemiC

DeEcribo the mgrilfcsnt damDge, (HS definei) in the inBtrudtons.

Property suffered substantial damage under Neb. Rev. Stat. § 77-1307 etseq. due to COVID 19 pandemicand associated Impact on Nebraska economy, which damaged the value of the subject improvements inexcess of 20%. See attached memorandum

locumente: Inciude any photogroptis, reports, damage eslimatee. rapair estimates, insurance doaimerts, or other documsntswish to be conslderefl w we couniv Ooara o: eauauzaaon in ma^ng any aojusimeni in vaus.

sign^ ^^Signature of PsreiSTRihSHhe eal Property

7/15/2020Date

Land

Buildings

Total

Significant damagsFor County Board of Equalteaiion's Use Only

muBS excewi 20% of the cuorent assessed vaiue as dsilned In the InstTucttonE.

CurrentVear AEsessed Value

L7j^,2co

},W^. loo

J^jnj^.

Lf-nd

aulldinss

asa)

Reassessment Value

^(6, 2.ot)_'t

1,^2. inft

2-,9;n, wComments:

County Board of Equalization's CertificaUonThe county board of equdizatton has vartfed the currant year assassed value of Uis real property pTtorto mah'ng any ad)UBbnenls dua to elgnlficari propertydamage and cortiito Shal^any ?E)jU?lfn»fi!j»A>rttf3T>n We i«s<yl has bean made to destroyed IBBI pnapsrty only.

^Signature ofCcrfniyBaaidol Eiuafizatiwi Gbalflpsison_8r.Ifin2cAoDate

UIB Repqi( was HBaid

^SQSD-^County Clerk GertWicstion.

Dais of ?e Dssislon

j^'Joaoif p.^-JBCTi^.i'a^MaHed to Property OvmersMQcfi of [ife-jsr-in nas1T33SS

The undgirignsd ceriiliaa (hat a copy of this request for reasseesmeirt and ttis action of the county

afissesor and has been nraitQ^lo ?e psre&n filing thic report at the sbovE^-shown odtiress on

,_D£U^Sjgprfbre of Counof County Ctolj

Itonjigp bsan p.'ovMfiii ? Ifg county

/ _,20jiLJL2e22L

Dan

?<^ibwstei Ot^nrtr-wfTof Rm-fintyi8S-3ZB-201B Auihorbedby Net. Rw. S!a». 5 TT-nw

^fc.0^.1?7^^

^s?i.

^S^i^''''^&^;'

LANCASTER COUNTf BOARD OF EQUALiZATIONRoma Amundson Seen Flowerday Deb Schorr Rsclf Vest Christa Yoakum

August 7,2020

Christopher Stafford200 S. 61fa Street. Suite 4000MmneapoUs, MN 55402

RE: Report of Destroyed Real Property (Form 425)

Dear Mr. Stafford:

On August 6, 2020, the Lancaster County Board of Equalization reviewed your report ofdestroyed real property for:

Property ID Number: 17-20-413-007-000Situs Address: 4940 0 StreetLegal Description: Millers (J G) Subdivision - Sl/2 20-10-7

Enclosed please find a copy of the Form 425 showing the reassessment value as determined ~by

the Lancaster County Board of Equalization.

If you disagree with the reassessment value for destroyed real property, you must file a valuation

protest with the county clerk within thirty (30) days of the notice of the reassessment value. Youmust file this protest if you wish to further appeal to the Tax Equalization and ReviewCommission.

tf you have any questions regarding this letter, please contact the Lancaster County Clerk'sOffice at [email protected] or 402-441-7484.

Sincerely,

;C- P/^J- ^)^ C\Jiks-/

Sean Flowerday, Chair Dan NolteLancaster County Board of Equalization Lancaster County Clerk

Enclosure

Fredhi/cscm|[©QM3»]W]^

Via Certified Mail, Return Receipt Reouested

August 21,2020

Lancaster County Board of Equalization

Dan Nolte, Lancaster County Clerk555 So. 10th Street

Room 108Lincoln, NE 68508

Re: Property Valuation Protest

'iC-. S '' fir- '"'. :... ^.^

AUG 2 47020

IANCA:.;^CI/J?;T/CL.t:rts<

PID

17-22-442-001-000

Address

401 N. 84th St., Lincoln, Nebraska

To Whom It May Concern:

This letter shall serve as a protest of the assessed value proposed for destroyed real property as

required by Neb. Rev. Stat. § 77-1309(3). Enclosed please find a copy of the denied Form 425from which this protest is made. The Subject Property is identified by address and ParcelIdentification Number above and is more fully described in the attached Form 425.

The basis for the protest is that the Subject Property suffered substantial damage under Neb. Rev.

Stat. § 77-1307 et seq. due to COVID 19 pandemic and associated impact on Nebraska economy,which damaged the value of the subject improvements in excess of 20%. The analysis supporting

this basis is articulated in the Summary Memorandum of Law and Evidence dated July 15, 2020submitted originally with the Form 425.

The undersigned is attorney for the taxpayer and is authorized to protest the assessed value of

damaged real property on behalf of the owner.

Please contact me should you have any questions.

Attorneys & Advisors

main 612.492.7000

fax 612.492.7077

fredlaw.com

Fredrikson & Byron, P.A.

200 South Sixth Street, Suite 4000Minneapolis, Minnesota

55402-1425

MEMBER OFTHEWORLD SERVICES GROUP

A Worldwide Network of Professional Service Providers

OFFICES

Minneapolis / Bismarck / Des Moines / Fargo / St. Paul / Monterrey, Mexico / Shanghai, China

Lancaster County Board of Equalization

August 21,2020Page 2

Very truly yours,

Christopher A. StafforcDirect Dial: 612.492.7426Email: [email protected]

CAS:lmb:70767404vl

Enclosures

File with theCounty Clerk

(See Instructions)

Property Valuation Protestand Report of County Board of Equalization Action

county Name Lancaster

FORM

422AName and Mailing Address of Person Filing Protest

Name

Christopher A. StaffordThe person filing this protest Is the owner of the property or authorized to protest on behalfof the owner. If the protest is being filed on behalf of the owner, ,_,authorization to do so must be provided with the protest. _I" I Yes _I : No

Street or Other Mailing Address

Fredrikson & Byron, PA, 200 South Sixth Street, Suite 4000City, Town, or Post Office State Zip Code

Minneapolis MN 55402-1425Property Identification Number

1722442001000Phone Number

(612)492-7426Email Address

[email protected]

Real Property Description (Include Lot, Block, Addition, Location Address, Section,Township, Range, and County) and/or Personal Property Description

401 N. 84th St., Lincoln, NE, RUSSWOOD PARK SECONDADDITION, Lot 1

Protest Number

Protested Valuation 20 20

Real Properly

$4,433,300

Personal Property

Filed

.,20.

Requested Valuation _|

Real Property

$2,850,000

Personal Property

$Reasons for requested valuation change (Attach additional pages if needed.)

Property suffered substantial damage under Neb.Rev. Stat. § 77-1307 etseq. due to COVID 19pandemic and associated impact on Nebraskaeconomy, which damaged the value of the subjectimprovements in excess of 20%.

signSigrfaTO?egrgs5on Filing" Protect

8/21/2020Date

County Assessor's Recommendation Referee's Recommendation (If applicable)

Decision of County Board of Equalization for Assessment Year 20.Basis for Action Taken (County Board of Equalization Chairperson) Real Property

Personal Property

Check One:

II The county assessor has certified to the county board of equalization thai a copyof that portion of the property record file which substantiates the calculation of theprotested value is maintained in the county assessor's office in electronic or paperform. If dissatisfied with the board's decision, this report and the property record filemay be used to complete an appeal to the Tax Equalization and Review Commission.

Attached is a copy of that portion of the property record file which substantiatesthe calculation of the protested value. If dissatisfied with the board's decision, thisreport and the property record file may be used to complete an appeal to the TaxEqualization and Review Commission.

> Signature of County Board of Equalization Chairperson Date

County Clerk Certification

Date the Protest was Heard Date of the Decision Dale Notice of Decision was Mailed to Protestor

The undersigned certifies that a copy of this protest and report of the action of the county board of equalization, which has been accepted by the assessor, hasbeen mailed to the protestor at the above-shown address on _, 20_.

Signature of County Clerk Date

Nebraska Department of Revenue96-245-2004 Rev. 11-2018 Supersedes 96-245-2004 Rev. 7-2018

Aulhorization by Neb. Rev. SlaL §77.1502

R^r;avirDOle v/?\ thB

County Assessor and |County Clert; on of

Bstorcs July 15

I tjam^r^ Waning Md?&6 of Person y?ngRefion

FORM^ fi Q,1 5l^!cf

Mama

Christopher Staffond

Report of Destroyed Real PropertyDamage Occurring an or after January 1 and boforo -iuly 1 o( CurrantYear J^iL

SIgnlflcant damage must exceed 20% of the current assessed vatue as defined In the instructions.]

-Counly1',5me-"-~TpliedO'JYU,^ ! l."''i JC7L.i'..'' T

Lancaster I _Jul^i-SKao 20

Street or OU>er fctafling Address

200 S. 6th St.. Ste 4000Oly, Tmvn, or Post Ofltse

Minneapolis MN 55402SlBtB Zp Code

Desiiuyed Report Numbsr (OiiaonaHiirCouityUecOnl^

Description srad Location a? the PropertyCojnpicle a seporau; report hr osch pBrcrt.

Property ID Numba-

1722442001000Phone Number

612-492-7426 (office) / 612-799-6074 (mo'ojie)EmaB Address

[email protected]

Legal DescripSlon o! tha Real Pmperty (For EMmpte, Lot, Back, Addhicei, City Mamc,Sadion, Tcwnshp, Ranga)

RUSSWOOD PARK SECOND ADDITION, Lot

Silus Adiross o! Property, B Diflaran! Ihsn A&iresE Abovs

401 N. 84th St.. Lincoln, NE_Reasonsfor Requesled Reassessment DueTo Signffitiant Oamsgs^

Date ot Damage

March 13. 2020 to June 30,2020j Damage Occuired to:

1 Q Land [g Bulldhgs

Slgniticai^. Damage Due to;D Road D Fire QTomada DEarUiquaKe E|OlhBrNatureiDisaster.SpecB)'_COVID-19 ParltJemiC_

Descrfce the BJgrtRcant damage^ as (feTined jn ths instrut^ioos.

Property suffered substantial damage under Neb. Rev, Stat. § 77-1 307 et seq. due to COVID 19 pandemicand associated impact on Nebraska economy, which damaged the value of the subject improvements inexcess of 20%. See attached memorandum

imsnts: Include any photographs, reports, damage estimates, repair estimates, Insurance documsnts, or other documenteyou wish to be consideneti fay H» county board of equalization in matdng any adjustment in value,

^ SIgiatuiB of Person Otji% the f^porS^iC''s£^K,s.f.^,sa\ Propeny

7/15/2020_Data

For County Boaiti at Equalization's Use OnlySlgnHlcant damago must cxoeod 20% of the cunrsrrt acseissed value as deftaed In She tnstrucUons,

Current Year Assessed Value Reassessment Vatoa

Land

Buildings^,^5, boo

Land

^, _k£°-

L-n.iooBuiUlnga

iLtl_lQ3LTotal

JUiiUoo-Toial

^,H3V%0&Commsnls:

County Board o< Equafeation's CsrtiflcattonThe county boaid of equalteation has VBrtned the cumrtyoar assessed value ol the real property prior )o mating any aiflustmants due to eigiitScart pioportydamaga and csrUfiss tha^^ns- adjUBtmenl tg^Biis.-y'Si? report Has bBen madg to daabcyad real proparty only.

.Signa'turs .of Comty B&srd o.t Equat&alitffi Chsuft&s&W)

^-(p-Date

/Bounty CJerf; CertaipatS&nDye thy Report was Heard

f.McaoOja^e of tb& Oec'isich')

tb-'^W3ffit,Wo{tESOf'p^c^s,v.y^>.';9ilsii to PiopBrty Ownar

^.Uffd^The undeirigned csrtiliBs that a copy of ?as rfliTjest Io,' wassessmaM >inij ttw aEliwi o! tbc ooq

assessor and has been ioniSed to the person (Hiri^ ?h)s rsport al the sbDve-siioiw &ddr&?$ <?^ „!

asriaIiMHIc'i has bsen provided ?? ilifi Cii?i)«:.20-2^"

M-.XZ&Date

ttobresta Dopnrt'nfrrt: o1 R<w»nuaP6-32^Z<HB AulhMtrod by rfati nm'. Ssl. j 77-1S01

.•::.^t.c^l.^''~r'.:»;

£%sy^l:li^S&&"sss^y

"''-?^f:'ow'''y-v

LANCASTER COUNPf BOARD OF EQUALEZATIONRoma Amundson Sean Ftowerday Deb Schorr Rick Vest Christa Yoakum

August 7, 2020

Christopher Stafford200 S. 6th Street, Suite 4000Mhmeapolis,MN 55402

RE: Report of Destroyed Real Property (Form 425)

Dear Mr. Stafford:

On August 6,2020, the Lancaster County Board of Equaiization reviewed your report of

destroyed real property for:

Property ID Number: 17-22-442-001-000Situs Address: 401 N. 84th StreetLegal Description: Russwood Park Second Addition, Lot 1

Enclosed please find a copy of the Form 425 showing the reassessment value as determined bythe Lancaster County Board of Equalization.

If you disagree with the reassessment value for destroyed real property, you must file a valuation

protest with the county clerk within thirty (30) days of the notice of the reassessment value. Youmust file this protest if you vnsb to farther appeal to the Tax Equalization and ReviewCommission.

If you have any questions regarding this letter, please contact the Lancaster County Clerk's

OfiBce at [email protected] or 402-4-4 1-7484.

Sincerely,

^ n^ ^ ry^-Sean Flowerday, Chair Daa NolteLancaster County Board of Equalization Lancaster County Clerk

Enclosure