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HomeMy WebLinkAboutR18-004 Concerning Taxpayer Generated Petitions for Abatement and Refund of Taxes Commissioner V--`70—c_A moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO Resolution No.2018 - n RESOLUTION CONCERNING TAXPAYER GENERATED PETITIONS 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 taxpayers for the purposes of correcting alleged erroneous valuations for assessment, irregularity in levying, clerical errors and/or overvaluations; and WHEREAS, said petition has been previously submitted to the Eagle County Assessor (the "Assessor")for consideration and recommendation; and WHEREAS,the Petitioner has requested administrative denial of said petition,and such request is attached hereto as Exhibit"A"and incorporated herein by this reference; and WHEREAS,the Assessor has submitted his recommendations to the Board for its final decision, the Board has considered such recommendations and such recommendations are attached hereto as Exhibit "B" 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 recommendations of the Referee for the schedule numbers, the tax years and for the reasons set forth in the Referee's 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"B." 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 Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 10 day of j , 2018. COUNTY OF EAGLE, STATE OF 04 SOLE c% COLORADO, By and Through Its ; 'OARD OF COUNTY COMMISSIONERS ATTEST: • :'` tel.' 1L--t V4- Q II-)ILA • - r o Clerk to the Board of OLORP� y: Kathy Chandler-Henry County Commissioners Ch.' 1-fn-H. Ryan of im�is er nne McQue e ommissioner Commissioner Nuc QJtU( 4t-`t seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner Chandler-Henry Commissioner Ryan Commissioner McQueeney v/ This resolution passed by vote of the Board of County Commissioners of the County of Eagle,State of Colorado 2 Office of the Attorney Andrew Owen 970-328-8685 Andrew.Owen@eaglecounty.us www.eaglecounty.us EAGLE COUNTY January 3, 2018 SI PARTNERS LTD do Duff& Phelps Attn: Travis Stuard VIA Email—travis.stuard@duffandphelps.com RE: Abatement Petition for schedule#: R008212 Tax Year(s): 2015 &2016 Dear Petitioner: The Eagle County Assessor's Office has reviewed the Petition for Abatement you filed for the above referenced property and is recommending Denial of the Petition for tax year(s) 2015 and 2016. The enclosed Assessor's Recommendation form provides details of the Assessor's decision. Please review the following options and indicate your choice by initialing on the appropriate line as well as signing and dating where indicated: I wish to withdraw my petition, thus ending any further appeal. X an administrative denial I wish to have ming*of my petition before a hearing officer appointed by the County Board of Commissioners. *next available hearing date is February 5.2018 at 8:00 a.m. 1/3/2018 Signature Date Travis Stuard Duff & Phelps Print Name Please return this form as soon as possible. You may mail your request to the Eagle County Attorney's Office at PO Box 850, Eagle, CO 81631 or you may email your request to Andrew.Owen@eaglecounty.us. If you wish to withdraw your petition, no further action is required by you. However, if you wish to continue with this appeal process, a hearing before an independent hearing officer will be scheduled for consideration of your tax abatement petition. The above date is merely an indication of the next possible hearing date, and is not necessarily your scheduled hearing. A Notice of Hearing detailing the hearing day/time will be mailed to you upon receipt by the Eagle County Attorney's Office of this letter indicating your selection.To expedite communication you may provide your email address above. If you have any questions, please feel free to contact me. EXHIBIT A ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED TAXPAYER GENERATED 0 To: Mark Chapin,Eagle County Assessor From: Andie Noakes Date: 2-Jan-18 Owner: SI Partners LTD Schedule#: R008212 Tax Parcel#: 2103-124-03-003 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: X Denial 0 Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29.00% TAX YEAR 2015 TAX YEAR 2016 Tax Area: SC125 Mill Rate: 55.701 Tax Area: SC125 Mill Rate: 61.434 Actual Assessed Taxes Actual Assessed Taxes Orifi: $2,200,000 $638,000 $35,537.24 Orig: $2,200,000 $638,000 $39,194,88 Corr: $2,200,000 $638,000 $35,537.24 Corr: $2,200,000 $638,000 $39,194.88 Abate: $0 $0 $0.00 Abate: $0 $0 $0.00 The basis of the recommendation is: The subject parcel is a vacant parcel located in the Glen Lyon neighborhood. The petitioners have requested contiguous classification for the 2015 &2016 tax years. Previously,the owner appealed the valuation of this property for the 2015 tax year at the Assessor's level and CBOE level of appeals. The valuation was lowered due to the CBOE decision. The owner is now requesting reclassification as contiguous residential land. As defined in statute, Residential land means a parcel or contiguous parcels of land under common ownership upon which residential improvements are located and that is used as a unit in conjunction with the residential improvements located thereon. §39-1-102,C.R.S. The subject parcel is not contiguous to the improved parcel indicated by the petitioner R064969. There is a portion of Track D,owned by the Town of Vail,that separates the subject from the improved parcel. The subject also is not held under common ownership with the improved parcel. Nor was it held by the petitioner as of the assessment date for 2015. The subject property does not meet the criteria necessary to be classified as residential land,nor does it meet the criteria necessary to be classified as contiguous. The subject should remain classified as vacan,land. / Assessor Approval: e. Appraisal Manager Approval: ,L1�,��� �N � ����, . EXHIBIT B Revised 4-20-11 MIK 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 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 &ha( Assessed Tax Actual Assessed 1.)2 Original Corrected AbatelRefund 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 01 /16 /2018 ,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 SI PARTNERS LTD (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(administratively denied)with an abatement/refund as follows: Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund al erson of the Board oun Commissioners'Signature 1, Regina O'Brien County Clerk a d x-officio Clerk of th rd of County Commissi. - in and for the aforementioned county,do hereby certify th the above and foregoing order is truly copied fr.- .4111040.4, record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of said County this 14 Ti4 day of Lai'VU ,1( % * Month Year 114. ' * ' County Clerk's or Deputy County Clerk's ig-,'"Tri! 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$10,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby 0 Approved 0 Approved in part$ Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/11 R008212