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Home My WebLink AboutR17-056 Replacing Resolution 2017-054 Concerning Hearings on Taxpayer Generated Petitions for Abatement Commissioner 1A4d-C1rrc moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO Resolution No.2017 - o� RESOLUTION REPEALING AND REPLACING RESOLUTION 2017-054 CONCERNING HEARINGS ON TAXPAYER GENERATED PETITIONS FOR ABATEMENT AND REFUND OF TAXES BEFORE THE EAGLE COUNTY BOARD OF COUNTY COMMISSIONERS WHEREAS, on August 22, 2017, the Board of County Commissioners for Eagle County, Colorado (hereinafter referred to as the "Board") approved certain recommendations on petitions for abatement submitted by the Taxpayer,Red Table Ventures("Taxpayer")concerning the tax year 2015 and tax year 2016 valuations of the Properties identified in Exhibit A, attached here:and incorporated herein (the "Properties"); and WHEREAS,that recommendations relied upon in Resolution 2017-054 erroneously provided for an adjustment to the valuation of the Properties for tax year 2015 notwithstanding the fact that the Taxpayer did not own the Properties during any portion of tax year 2015; and WHEREAS, pursuant to Utah Motel Associates v. Denver County Bd. of Comm'rs, 844 P.2d 1290(Colo. App. 1992) and Tenney v. Bd. of Assessment Appeals, 856 P.2d 89(Colo. App. 1993),Taxpayer was without standing to petition for abatement and refund of taxes paid for the Properties in 2015 because Taxpayer did not own the Properties during any portion of the assessment period for tax year 2015; and WHEREAS, to correct the prior erroneous orders, the Board seeks by this Resolution to repeal and replace Resolution 2017-054 as set forth herein. NOW,THEREFORE,BE IT RESOLVED by the Board of County Commissioners of Eagle County,Colorado: THAT, Resolution 2017-054 is hereby repealed in its entirety and replaced by this Resolution. THAT,Taxpayer did not have standing to pursue the petition for abatement and refund of taxes for the Properties for tax year 2015 because Taxpayer did not own the Properties at any time in 2015. THAT,for tax year 2016,the Board hereby approves the revised recommendations of the Referee for the schedule numbers, the tax years and for the reasons set forth in the revised recommendation sheets attached hereto as Exhibit"A"and enters orders with respect to the petitions for abatement in accordance with such recommendations. 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 recommendations set forth and attached hereto as Exhibit"A." BE IT FURTHER RESOLVED, that a petition denied,in whole or in part,by the Board can be appealed to the Board of Assessment Appeals within thirty(30)days pursuant to C.R.S.39-2-125. The appeal forms and instructions for appeal to the Board of Assessment Appeals may be obtained from the Board of Assessment Appeals, Department of Local Affairs, 1313 Sherman Street, Room 315, Denver, Colorado 80203. MOVED, READ AND ADOPTED by the oard of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the1lday of Adu5 T , 2017. COUNTY OF EAGLE, STATE OF sp.GLF coa COLORADO, By and Through Its g > 1{ BOARD OF COU TY )00, SSIONERS ATTEST: a► * 4/ 0 VD o Y Clerk to the Board of o ' i< . Ry. County Commissioners %lc / Kathy If andler-Henry • Cosi er t anne McQueeney Commissioner Commissioner Q0 ' -41-- seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner Ryan A '' Commissioner Chandler-Henry ,I Commissioner McQueeney A This resolution passed by � ' vote of the Board of County Commissioners of the County of Eagle,State of Colorado 2 • Date: 8/2/2017 R052224 Parcel#Sec 2; Twp 5; Range 85 GLO Lots 7&8 Sec 11, Twp 5 Range 85 GLO Lot 1 Owner: Red Table Ventures, LLC/Eagle County Tax Appeal—Agent Basis of appeal(please check one): ® Valuation,❑ Classification,❑ Other—describe Original Value Assessment Rate Assessed Value Assessor's $ 1189970 29% $ 345090 Petitioner's Estimate $254600 29% $ 73835 Referee's $ 1189970 29 % $ 345090 Recommendation Classification: Vacant Abatement Tax Year(s) 2015 Recommendation (please check one): IA Denial, ❑ Partial Approval, ❑ Approval Reason: THIS MATTER was heard by Hearing Officer Paul Wible on 7/31/2017. Petitioner(s)were represented by Roger Pack. Respondent was represented by Kevin Cassidy. I recommend Denial, ❑ Partial Approval, ❑ Approval for the following reasons. aul ible, Hearing Officer Date EXHIBIT A Date: 8/2/2017 R052224 Parcel# Sec 2;Twp 5; Range 85 GLO Lots 7&8 Sec 11, Twp 5 Range 85 GLO Lot 1 Owner: Red Table Ventures, LLC/Eagle County Tax Appeal—Agent Basis of appeal (please check one): CO Valuation,❑ Classification,❑ Other—describe Original Value Assessment Rate Assessed Value Assessor's $ 1189970 29% $ 345090 Petitioner's Estimate $ 254600 29% $73835 Referee's $ 331550 29% $96150 Recommendation Classification: Vacant Abatement Tax Year(s) 2016 Recommendation(please check one): ❑ Denial, X Partial Approval, ❑ Approval Reason: THIS MATTER was heard by Hearing Officer Paul Wible on 7/31/2017. Petitioner(s)were represented by Roger Pack. Respondent was represented by Kevin Cassidy. I recommend ❑ Denial, Partial Approval, ❑ Approval for the following reasons. aul ibie, Hearing Officer Date EXHIBIT A Date: 8/2/2017 R060691 Parcel#Saddleridge Subdivision Parcel A Owner: Red Table Ventures, LLC/Eagle County Tax Appeal-Agent Basis of appeal(please check one): ® Valuation,❑ Classification,❑ Other-describe Original Value Assessment Rate Assessed Value Assessor's $603810 29% $ 175100 Petitioner's Estimate $90430 29% $26225 Referee's $603810 29% $ 175100 Recommendation Classification: Vacant Abatement Tax Year(s) 2015 Recommendation(please check one):X Denial, ❑ Partial Approval, ❑ Approval Reason: THIS MATTER was heard by Hearing Officer Paul Wible on 7/31/2017. Petitioner(s)were represented by Roger Pack. Respondent was represented by Kevin Cassidy. I recommend Denial, ❑ Partial Approval, ❑ Approval for the following reasons. 1d r aul le, Hearing Officer Date EXHIBIT A Date: 8/2/2017 R060691 Parcel# Saddleridge Subdivision Parcel A Owner: Red Table Ventures, LLC/Eagle County Tax Appeal-Agent Basis of appeal (please check one): ® Valuation,❑ Classification,❑ Other-describe Original Value Assessment Rate Assessed Value Assessor's $603810 29% $ 175100 Petitioner's Estimate $90430 29 % $26225 Referee's $ 117765 29 % $ 34150 Recommendation Classification: Vacant Abatement Tax Year(s) 2016 Recommendation(please check one): ❑ Denial, Of Partial Approval, ❑ Approval Reason: THIS MATTER was heard by Hearing Officer Paul Wible on 7/31/2017. Petitioner(s)were represented by Roger Pack. Respondent was represented by Kevin Cassidy. I recommend ❑ Denial,Fir Partial Approval, ❑ Approval for the following reasons. . p.w6110 aul W+ble, Hearing Officer Date EXHIBIT A • Date: 8/2/2017 R060692 Parcel#Saddle Ridge Comm Subd. Parcel B Owner: Red Table Ventures, LLC/Eagle County Tax Appeal-Agent Basis of appeal (please check one): ® Valuation,❑ Classification,❑ Other-describe Original Value Assessment Rate Assessed Value Assessor's $ 1422330 29% $412480 Petitioner's Estimate $433200 29 % $ 125630 Referee's $ 1422330 29 % $412480 Recommendation Classification: Vacant/Minor Structure/Spec Purpose-Imp Abatement Tax Year(s) 2015 Recommendation (please check one): Nr Denial,`❑ Partial Approval, ❑ Approval Reason: THIS MATTER was heard by Hearing Officer Paul Wible on 7/31/2017. Petitioner(s)were represented by Roger Pack. Respondent was represented by Kevin Cassidy. I recommend cg Denial, ❑ Partial Approval, ❑ Approval for the following reasons. 2. ` - 1 - •aul Wible, earin Officer Date EXHIBIT A Date: 8/2/2017 R060692 Parcel#Saddle Ridge Comm Subd. Parcel B Owner: Red Table Ventures, LLC/Eagle County Tax Appeal—Agent Basis of appeal(please check one): M Valuation,❑ Classification,E Other—describe Original Value Assessment Rate Assessed Value Assessor's $ 1422330 29% $412480 Petitioner's Estimate $433200 29% $ 125630 Referee's $561040 29 % $ 162700 Recommendation Classification: Vacant/Minor Structure/Spec Purpose-Imp Abatement Tax Year(s) 2016 Recommendation(please check one): ❑ Denial, "Partial Approval, ❑ Approval Reason: THIS MATTER was heard by Hearing Officer Paul Wible on 7/31/2017. Petitioner(s)were represented by Roger Pack. Respondent was represented by Kevin Cassidy. I recommend ❑ Denial, ce Partial Approval, ❑ Approval for the following reasons. . -zq17 A - - -- •. Officer Date EXHIBIT A Date: 8/2/2017 R060693 Parcel#Saddleridge Subdivision Parcel A Owner: Red Table Ventures, LLC/Eagle County Tax Appeal—Agent Basis of appeal(please check one): ® Valuation,❑ Classification,❑ Other—describe Original Value Assessment Rate Assessed Value Assessor's $21870 29 % $6340 Petitioner's Estimate $3275 29% $950 Referee's $21870 29% $6340 Recommendation Classification: Vacant Abatement Tax Year(s) 2015 Recommendation(please check one): cif Denial, ❑ Partial Approval, ❑ Approval Reason: THIS MATTER was heard by Hearing Officer Paul Wible on 7/31/2017. Petitioner(s)were represented by Roger Pack. Respondent was represented by Kevin Cassidy. I recommend,e Denial, ❑ Partial Approval, ❑ Approval for the following reasons. -ui Wi•le, Hearing Officer PIGIate EXHIBIT A Date: 8/2/2017 R060693 Parcel#Saddleridge Subdivision Parcel A Owner: Red Table Ventures, LLC/Eagle County Tax Appeal-Agent Basis of appeal(please check one): ® Valuation,❑ Classification,❑ Other-describe Original Value Assessment Rate Assessed Value Assessor's $21870 29% $6340 Petitioner's Estimate $3275 29% $950 Referee's $4265 29% $ 1240 Recommendation Classification: Vacant Abatement Tax Year(s) 2016 Recommendation(please check one): ❑ Denial, pr Partial Approval, ❑ Approval Reason: THIS MATTER was heard by Hearing Officer Paul Wible on 7/31/2017. Petitioner(s)were represented by Roger Pack. Respondent was represented by Kevin Cassidy. I recommend ❑ Denial,yf Partial Approval, ❑ Approval for the following reasons. aul wb e, Baring Officer Date EXHIBIT A Date: 8/2/2017 R060694 Parcel#Saddle Ridge Comm Subd. Parcel B Owner: Red Table Ventures, LLC/Eagle County Tax Appeal-Agent Basis of appeal(please check one): ® Valuation,❑ Classification,❑ Other-describe Original Value Assessment Rate Assessed Value Assessor's $4890 29 % $ 1420 Petitioner's Estimate $ N/A 29% $ N/A Referee's $4890 29% $ 1420 Recommendation Classification: Vacant Abatement Tax Year(s) 2015 Recommendation (please check one): Cie Denial, ❑ Partial Approval, ❑ Approval Reason: THIS MATTER was heard by Hearing Officer Paul Wible on 7/31/2017. Petitioner(s)were represented by Roger Pack. Respondent was represented by Kevin Cassidy. I recommend "Denial, ❑ Partial Approval, ❑ Approval for the following reasons. 14:4(L411 g- ZS"- /i Paul Wible, Hearing Officer Date EXHIBIT A Date: 8/2/2017 R060694 Parcel#Saddle Ridge Comm Subd. Parcel B Owner: Red Table Ventures, LLC/Eagle County Tax Appeal—Agent Basis of appeal(please check one): ® Valuation,❑ Classification,❑ Other—describe Original Value Assessment Rate Assessed Value Assessor's $4890 29% $ 1420 Petitioner's Estimate $ N/A 29% $ N/A Referee's $4890 29% $ 1420 Recommendation Classification: Vacant Abatement Tax Year(s) 2016 Recommendation (please check one): Denial, ❑ Partial Approval, ❑ Approval Reason: THIS MATTER was heard by Hearing Officer Paul Wible on 7/31/2017. Petitioner(s)were represented by Roger Pack. Respondent was represented by Kevin Cassidy. I recommend %Denial, ❑ Partial Approval, ❑ Approval for the following reasons. iiiii VVib e, He ring Officer Date EXHIBIT A