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HomeMy WebLinkAboutR20-069 Concerning Taxpayer Generated Petition for Abatement and Refund of Taxes DocuSign Envelope ID:9440C44F-01C7-402E-8D83-6700,401E8640 Scherr Commissioner moved adoption Of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No.2020- 069 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:9440C44F-01C7-402E-8D83-670DA01E8640 MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle,State of Colorado at its r- - eeting held the (S1tlay of WItt.dw ahK ;2020. 0,4'41 E cOGy� Q ` COUNTY OF EAGLE, STATE OF COLORADO,By and Through Its o BOARD OF COUNTY COMMISSIONERS ATTEST: DocuSigned by: . COL OaPp ,—DocuSigned by: I IAA 0-if lUA, By: 66, O Attr-A-1 ri Clerk to the :.. c 0248896440... Katlik .1 r-Henry County Commissioners •pocusigned by: Mme�+{�,{�Sof A1.W 8 rnEO473... Ca:eisioer neY„p MAQwCommissioner Commissioner McQueeney seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner Chandler-Henry Aye Commissioner Scherr Aye Commissioner McQueeney Aye This resolution passed by 3/0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado 2 _ ovcuaooEnvelope ID:o*4004*F-*1ur-4ozE-8ou3-6rnoAn/Eno*o Mark Chapin Assessor 970'328-8640 970-328-8679(f) ti1P assessnr@eag|ecnuntyus EAGLE COUNTY vmmw.ea:|' o t v August 13,2020 RE:Abatement Petition for Schedule:R039266 Tax Year:2019 Dear Petitioner: The Eagle County Assessors Office has reviewed the Petition for Abatement you filed for the above referenced property and is recommending Denial of the Petition for tax year 2019.The enclosed Assessor Recommendation Form provides details of the Assessors decision.Please review the following options and indicated 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. —A--- Petitioner requests an Administrative Denial for the above schedule number.Petitioner acknowledges that no hearing will be scheduled and that the County Board of Commissioners wl deny the appeal at the second round, Further rights to appeal in accordance with the statutes will be preserved. 8/24/2020 rij°atur* // Date Kendra Goldstein n/naOcburDngpto.00rn Print Name Email Please return this form as soon as possible to the Eagle County Assessors Office at PO Box 449;Eagle,CO 81631.You may also email your request to BrittanvThatchereaqlecounty.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 mhearing before onindependent hearing officer will boscheduled for consideration ofyour tax abatement peUion. ANoUoenfHoadnUd�ai|inO�eheahn0d�e&Ureceipt Administration Office. If you have any questions please feel free to contact me or Rhea Silverkorn in Administration. Brittany Thatcher RhneOi(wodmm Abatement Administrator Executive Administration Coordinator (970)338'8638 970-328'8612 8rittany.Thatchor@oan|ecounty.00 Rhoo.Gi/verknmRe \‘‘ 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 o723 EXHIBIT A DocuSign Envelope ID:9440C44F-01C7-402E-8D83-670DA01E8640 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED TAXPAYER GENERATED X To: Mark Chapin,Eagle County Assessor From: Andrea Noakes Date: 8/11/2020 Owner: SANDERS WAREHOUSE PTNSHP Schedule#: R039266 Tax Parcel#: 2465-112-04-022 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 Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29% TAX YEAR 2019 TAX YEAR Tax Area: 081 Mill Rate: 88.539 Tax Area: Mill Rate: Actual Assessed Taxes Actual Assessed Taxes Orig: $1,630,800 $472,930 $41,872.76 Orig: Corr: $1,630,800 $472,930 $41,872.76 Corr: Abate: $0 $0 $0.001 Abate: $0 $0 $0.00 The basis of the recommendation is: Comparable market data was reviewed and analyzed with the subject property. The valuation of the subject is a fair representation of'market value'for the subject property. The value was determined in a way that is consistent with sound mass appraisal modeling and has been tested with individual property appraisal methodology. The subject property value was appealed in 2020 to the County Board of Equalization. The appeal was denied and the value was upheld. According to statute,the valuation must be the same for 2019 and 2020 unless there are unusual conditions such as remodels change in use,or new construction. There were no unusual conditions present for the subject property,thus the valuation for 2019 should be the same as 2020. I respectfully recommend that the valuation of the subject property be upheld at its current value of$1,630,800 Appraisal Manager Approval: Assessor Approval: G:/DOCS/Abatements/2011/AbatementRealForm.xlsx Revised 4-20-11 MIK EXHIBIT B FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section Ill Qr 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 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 09 // 08 /2020,at which meeting there were present the following members: Month Day Year Kathy Chandler-Henry,Jeanne McQueeney and Matt Scherr 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 Sanders Warehouse Partnership (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 that the petition be(denied)with an abatement/refund as follows: 2019 $472,930 $0.00 ,—DocuSigned by: Year Assessed Value Taxes Abate/Refund 4{ 22(k 1n-111,r—Rt Chairpe'S�on&6Afit FEr684403ounty Commission'Signature Regina 0'Bri en County Clerk and Ex-Officio Clerk of the Board of County Commissioners 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 said County this day of 9/21/2020 c—DocuSignedby: Month Year c,e /•t t Court igraftrig Mounty Clerk'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$10,000) • The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved ❑Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/17 Schedule Number R032966 DocuSign Envelope ID:9440C44F 01 C7-402E-8D83 670DA01 E8640 ....payer Generated Abatement and Refund of Taxes-Request for Administrative Deni... EAGLE COUNTY Agenda Item Details Meeting ]an 01, 2050 - *****Signature Workflow***** Category A. BoCC Signature Subject Resolution Concerning Taxpayer Generated Abatement and Refund of Taxes - Request for Administrative Denials Access Public Type Action Recommended Action Approve Public Content Prepared By: Rhea Silverkorn/Brittany Thatcher Department: Administration/Assessor Executive Summary: This resolution is to request an administrative denial for schedule # R039266's petition for abatement and refund of taxes at the request of the petitioner. Reviewing Attorney: Bryan Treu BoCC signature?: Yes e—DocuSigned by: Approved as i—DocuSigned by: to form: "yam '' SLALY^bVln, Administrative Content \--782F1315A1E64A8.�444EFF6D9F7F48E._ Executive Content https://go.boarddocs.com/co/eagleco/Board.nsf/goto?open&login&id=BT3T7X73EDCF 1/1