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HomeMy WebLinkAboutR20-059 Concerning Taxpayer Generated Petition for Abatement and Refund of Taxes DocuSign Envelope ID:3921 E03D-E5C9-402C-BEC7-4A1 D406B16E6 4 Commissioner Scherr ___oved adoption Of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO Resolution No.2020- 059 RESOLUTION CONCERNING TAXPAYER 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 taxpayer 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 recommendation to the Board for its final decision, the Board has considered such recommendation and such recommendation is 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 recommendation of the Assessor for the schedule number, the tax years and for the reasons set forth in Exhibit"B" and enters an order with respect to the petitions for abatement in accordance with such recommendation. 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 form 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. DocuSign Envelope ID:3921E03D-E5C9-402C-B EC 7-4A1D406616E6 4 MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 25 day of August ,2020. 0.0F EAGe_ COUNTY OF EAGLE, STATE OF cc. COLORADO,By and Through Its BOARD OF COUNTY COMMISSIONERS ATTEST: °44"91"'"4 by: r'401 " DocuSIgned by: , ,o 29.2?4D 0/I --By: (ItzvAjtur— Clerk to thv 4196440 Kathy"liand4au,Henry County Commissioners Chair—DocuSigned by: tuff- cia-41V Matt-SdieteD718E0473 twiogioner McFcluokney Commissioner Chandler-Henry Commissioner seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Aye Commissioner Chandler-Henry Commissioner Scherr Ave Commissioner McQueeney Absent This resolution passed by 2/0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado 2 DocuSign Envelope ID•3921E030-E5C9-402C-BEC7-4A10406816E6 4 4 Mark Chapin Assessor 970-328-8640 970-328-8679(f) assessor@eaglecounty.us EAGLE COUNTY www.eaglecounty.us August 6,2020 RE:Abatement Petition for Schedule:R017460 Tax Years 2018&2019 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 years 2018&2019. The enclosed Assessor 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. I wish to have a hearing of my petition before a hearing officer appointed by the County Board of Commissioners. 2._I request an Administrative Denial for the above schedule number.Petitioner acknowledges that no hearing will be scheduled and that the County Board of Commissioners will deny the appeal at the second round.Further rights to appeal in accordance with the statues will be preserved, b/12/2,0 2.0 Signature Date ! gaaA-t-I 1 Cktk.31)n ro.cvt k, 'iv(v_sane du, o0\0'4s cow\ Print Name Email Please return this form as soon as possible to the Eagle County Assessor's Office at P.O.Box 449;Eagle,CO 81631. You playa's° email your request to Brittany.Thatcher,ieaelecountv.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. A Notice of Hearing including the date and time will be mailed to you by the Eagle County Administration Office. If you have any questions please feel free to contact me or Rhea Silverkom in Administration. Brittany Thatcher Rhea Silverkorn Abatement Administrator Executive Administration Coordinator (970)328-8638 (970)328-8612 Brittany.Thatcherneaqlecounty.us Rhea.Silverkorn@eaqlecountv.us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 • • EXHIBIT A DocuSign Envelope ID:3921E03D-E5C9-402C-BEC7-4A104061316E6 4 4 4 L _ _. ABATEMENT RECOMMENDATIONS 11 ASSESSOR GENERATED ri TAXPAYER GENERATED Fri To: Mark Chapin,Eagle County Assessor From: Andrea Fontana Date: 7/14/2020 Owner: Elsa McCulloh McTavish 1993 Revocable Trust Schedule tit: R017460 Tax Parcel 4: 2109-363-02-001 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 llSubmitted Abatement/Refund different than requested(Approval in Apaprtpr)oval as Assessment Rate: 7.21/4 ----- TAX YEAR 2018 TAX YEAR 2019 Tax Area: SC059 Mill Rate: 58.3620 Tax Area: 5C059 Mill Rate: 57.4730 Actual Assessed Taxes Actual Assessed Taxes Orig: $223,330 $64,770 $3,780.12 Orig: $247,650 $71,820 $4,127.72 Corr: $223,330 564,770 53,780.12 Corr: $247,650 $71,820 $4,127.72 Abate: $0 $0 $0.00 Abate: $0 $0 $0.00 The basis of the recommendation Is: According to CRS 39-1-102(14.41(a)-"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 thereon". . , This abatement petition is denied based on common ownership. ..../ildr 4 Air.,•• ... _ Appraisal Manager Approva• Ara ts. 41arak Assessor Approval: AeardraMarigir,d: Ir. ' GIDOCS/Forms/AbatementRealForm.xlsx Revised 4-20-11 MJK EXHIBIT B 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. 4 4 4 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 petitionor- 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 fuel As d, Tax Actual, As d, Tax Original Corrected Abate/Refund Note:The total tax amount does not indude 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 / / ,at which meeting there were present the following members: Month Day Year Kathy Chandler-Henry,Jeanne McQueeney and Matt Schen 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 Elsa McCulloh McTavish 1993 Revocable Trust (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(denied)with an abatement/refund as follows: 2018 $67,770 $0.00 2019 $71,820 $17,11°ofE e• Year Assessed Value Taxes Abate/Refund Year Assessed Value Z DocuSigned by: 1 .t ♦, Chat •erscniof.• :mg County Commis ' - -.•r...0 Regina O'Brien •RApO County Clerk and Ex-officio Clerk of the Board of County Co •ners in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of S, d9 §�ned by: this day of 8/26/2020 Month Year County Cleck.0_ (y lerrk's Signature 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$10,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby 0 Approved 0 Approved in part$ 0 Denied for the following reason(s): Secretary's Signature Property Tax Administrators Signature Date 15-DPT-AR No.920-66/15 Schedule Number_R017460