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HomeMy WebLinkAboutR16-099 Assessor Generated Petition for Abatement and Refund of Taxes Commissioner CA41&NDuuz- - "�'"`moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO . p Resolution No 2016 =.Q RESOLUTION CONCERNING AN ASSESSOR GENERATED PETITION FOR ABATEMENT AND REFUND OF TAXES BEFORE THE EAGLE COUNTY BOARD OF COUNTY COMMISSIONERS WHEREAS, the Board of County Commissioners for Eagle County, Colorado (hereinafter referred to as the "Board") is responsible for hearing petitions for refund or abatement of property taxes pursuant to C.R.S. §§ 39-1-113 and 39-10-114; and WHEREAS, a petition for abatement has been submitted to the Board by the Eagle County Assessor (the "Assessor") for the purpose of correcting erroneous valuation for assessment, irregularity in levying, clerical errors and/or overvaluations discovered by the Assessor; and WHEREAS, the Board has considered the recommendation of the Assessor with respect to the abatement petition submitted by the Assessor, and such recommendation is attached hereto as Exhibit"A," and incorporated herein by this reference. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Eagle County, Colorado, THAT, the Board hereby approves the recommendation of the Assessor for the schedule number, the tax year and the reason set forth in the Assessor's recommendation attached hereto as Exhibit "A" and enters an order with respect to the petition for abatement in accordance with such recommendation. THAT, for each order issued by the Board in which an adjustment to the respective Petitioners' valuation is indicated, subject to approval by the State Property Tax Administrator where required by the terms of C.R.S. § 39-1-113(3), the Board directs the Assessor to adjust the valuation or take such other action as more particularly set forth in the recommendation set forth and attached hereto as Exhibit "A." By: /1/4,*,;;,:#./ f1Ia:O .� Eagle County A torney's Office By: Eagle County Commissioners' Office MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the (4 day of December, 2016. COUNTY OF EAGL - E OF ot im4.4.or, COLORADO, By and Through Its i ? i y BOARD OF COUNTY COMMISSIONERS ATTEST.�— * �_ ,,., ,. * By: . • a __ _ .,./ Clerk to the Board of J fi e McQueeney County Commissioners Chair / Jillian H. Ryan Co ,1 'oner Kathy Ch. 4 er-Henry Commissio -r Commissioner MO-QUILL...4 1t...`-+ seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner McQueeney 14-t. v Commissioner Ryan 4-4hSt.-....., i Commissioner Chandler-Henry ,Ar-k,ti This Resolution passed by I b vote of the Board of County Commissioner of the County of Eagle, State of Colorado. 2 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED X TAXPAYER GENERATED To: Mark Chapin, Eagle County Assessor From: Andrea Noakes - Date: 11/9/2016 Owner: Ignacio Torras c/o Eagle County Tax Appeal Schedule #: R006369 Tax Parcel#: 2103-121-09-005 The appraisal section has completed its review of the referenced property as of this date and here submits it's findings and recommendations as stated below: Denial © Approval as Submitted Abatement/Refund different than requested (Approval in part) Assessment Rate: 29 % TAX YEAR 2015 TAX YEAR Tax Area: SC125 Mill Rate: 55.701 Tax Area: Mill Rate: Actual Assessed Taxes Actual Assessed Taxes Orig: $4,895,720 $1,419,760 $79,082.04 Orig: Corr: $3,000,000 $870,000 $48,459.88 Corr: Abate: $1,895,720 $549,760 $30,622.16 Abate: The basis of the recommendation is: I recommend this abatement should be approved as submitted. The value of the subject property was appealed in 2016 and was lowered through the arbitration hearing. The 2016 value was lowered to$3,000,000. This is what the subject sold for in 2010. According to state statute, the valuation must be the same for 2015 and 2016 unless there are unusual conditions such as remodels change in use,or new construction. Since there has been no change to this property, I would recommend approval of this abatement. Appraisal Manager Approval: iii►: Assessor Approval: 9° �iZ G:/DOCS/Abatements/2011/AbatementRealForm.xlsExhi bit A Revised 4-20-11 MX FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to §39-10-114,C.R.S.shall be acted upon pursuant to the provisions of this section by the, Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1.7),C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) The Commissioners of ' County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of$10,000 or less per tract,parcel,or lot of land or per schedule of personal property,in accordance with§39-1-113(1.5),C.R.S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tax Year Tax Year Actual Assessed Tax Actual Assessed Tax Original Corrected Abate/Refund Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the County Treasurer for full payment information. Petitioner's Signature Date Assessor's or Deputy Assessor's Signature Date Section IV: Decision of the County Commissioners (Must be completed if Section III does not apply) WHEREAS,the County Commissioners of Eagle County,State of Colorado,at a duly and lawfully called regular meeting held on 12 /06 /2016 ,at which meeting there were present the following members: Month Day Year Jeanne McQueeney,Jillian H.Ryan,and Kathy Chandler-Henry with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor of said County and Assessor Mark Chapin (not present)and Name Petitioner Ignacio Torras do Eagle County Tax Appe(not present),and WHEREAS,the said Name County Commissioners have carefully considered the within petition,and are fully advised in relation thereto, NOW BE IT RESOLVED,that the Board(agrees)with the recommendation of the Assessor and the petition be(approved)with an abatement/refund as follows: 2015 $870,000 $30,622.16 Year Assessed Value Taxes Abate/Refund Year essed Value Taxes Abate/Refund M-4.-tz tide 0 60((4_, ( � Chaff rson of the Board of County mmissioners'Signatur= L County Clerk and Ex-officio Clerk of the Boar County Commiss rar., in and for the aforementioned county,do hereby certify'hat the above and foregoing order is truly copied fr. • record of the proceedings of the Board of County Commissioners. - t { * * IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County C this (gill day of 11',43' , 1'1)1 h COL r RPO Month Year • County Clerk's or Deputy County Clerk's Signatu Note: Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby ❑Approved ❑Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/11 R006369