HomeMy WebLinkAboutR20-078 Regarding Petitions to the Eagle County Board of Equalization DocuSign Envelope ID:08AB2FBD-37F0-4C04-B88F-43BE55744A8E
Scherr
Commissioner moved adoption
of the following Resolution:
COUNTY BOARD OF EQUALIZATION
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No.2020-078
REGARDING PETITIONS TO THE EAGLE COUNTY
BOARD OF EQUALIZATION
WHEREAS, petitions appealing Eagle County Assessor's 2020 valuation were
submitted by the taxpayers identified on the list of CBOE appeals attached hereto as Exhibit"A"
(hereinafter referred to as "Petitioners")to the Board of County Commissioners of Eagle County,
Colorado, organized and convened as the County Board of Equalization(hereinafter referred to as
"Board")for the purposes of adjusting,equalizing,raising or lowering the valuation for assessment
of real and personal property within this county, fixed and made by the County Assessor for the
year 2020; and
WHEREAS, said petitions have been previously submitted to the County Assessor
for consideration; and
WHEREAS,the Petitioners requested administrative denial of said petitions,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, acting as the County Board of Equalization.
THAT, the Board hereby enters orders with respect to the 2020 assessments of
Petitioners' real and/or personal property in accordance with the determinations set forth in the
letters of decision attached hereto as Exhibit "B" and made a part hereof by this reference.
THAT, for each letter of decision (Exhibit "B") issued by the Board in which an
adjustment to the respective Petitioners' valuation is indicated, the Board directs the Assessor to
adjust the valuation as more particularly set forth in such letters of decision.
THAT, the Board hereby approves the requested administrative denial(s) and enters
orders in accordance with such requests.
BE IT FURTHER RESOLVED that a petition denied, in whole or in part, by the
Board of Equalization can be appealed to the Board of Assessment Appeals, or the Fifth Judicial
District Court, Eagle County, Colorado, or submitted to the County for Arbitration, within thirty
(30) days of the date said decision was mailed to the Petitioner, pursuant to C.R.S. 39-8-108. 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.
1
DocuSign Envelope ID:08AB2FBD-37F0-4C04-B88F-43BE55744A8E
MOVED, READ AND ADOPTED by the Board of County Commissioners of the
County of Eagle, State of Colorado, in its capacity as the County Board of Equalization, at its
regular meeting held the jiTh _day of t.-TilL- -/htA-4-7-2020.
COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
OV\ BOARD OF COUNTY COMMISSIONERS
ATTEST: /f'/ ' \
,r—DocuSigned by: r) 0 DoneSigned by:
0
BY: 4agui Uuttuitu,—kuAry
Clerk-b tri6BOtfetttf %Mier-Henry
County Commissioners Chair
r—DocuSIgned by:
Ault Sdkar
rvtifinGT""
Commissioner
r—DocuSigned by:
Jeanne McQueeney
Commissioner
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
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DocuSign Envelope ID:OBAB2FBD-37F0-4C04-B88F-43BE55744A8E
EXHIBIT B
DECISION LETTERS
DocuSign Envelope ID: 37F0E-43BE55744A8E
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
September 29, 2020
Paradigm Tax Group
P<] Box 8OO729
Dallas, TX 75380
Schedule No.: POO631G
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization granted your request of an administrative denial. In the event
you wish to appeal the decision of the Eagle County Board of Equalization, you may appeal to the
Board of Assessment Appeals (BAAor the Eagle County District Court for a trial de novo; or, submit
the case to binding arbitration. The appeal processes are described on the reverse side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(87D) 328-8O45nrPOBox 850' Eagle, C[> U1O31.
Eagle County Board of Equalization
r—cocuSigned by:
Np��^
By:
Regin19Yerk and Recorder, and Clerk to
the Eagle County Board of Equalization
ovvvsignEnvelope ID:uaAoaF p-43eE557**^8s
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE's decision to the Board of Assessment Appeals (BAA). New testimony,
exhibits, or any other evidence may be introduced at the BAA hearing. Such hearing is the final hearing at which
testimony, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals,the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made on forms furnished by the BAA, and must be mailed or delivered within thirty
(30)days of the mailing of the decision by the CBOE to: Board of Assessment Appeals, 1313 Sherman Street,
Room 315, Denver, CO 80203, Phone: (303) 864-7710. Commercial property owners appealing to the BAA, are
required to provide within 90 days the commercial data as set forth in C.R.S 39-8-107(5)(d). For additional
infonnahon. visitvmxmv.do|a.co/onydo.gov/baa/.
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New testimony, exhibits, or
any other evidence may be introduced by either party at the district court hearing. Such hearing is the final
hearing at which testimony, exhibits, or any other evidence may be introduced.
For filing requirements, please contact your attorney or the Clerk of the District Court. Further appeal of the
District Court's decision is made to the Court of Appeals for a review of the record. C.R.S. 30-8-108(1). If the
decision of the District Court is further appealed to the Court of Appeals, only the record created at the District
Court hearing shall be the basis for the court's decision. No new evidence can be introduced at the Court of
Appeals.
OR BINDING ARBITRATION
You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is
final and not subject to further review. C.R.S. 39'8'108.5.
Selecting the Arbitrator: In order to pursue arbitration, you must notify the CBOE of your intent within thirty (30)
days of the date the CBOE decision was mailed to you. You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty (60) days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate. The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.
The taxpayer shall produce information to support his contention that the property should be valued differently,
and the Assessor shall produce information to support the basis and amount ofhis valuation. C.R.S. 39'8-1O8.5
(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10)days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and $250.00 for all non-residential cases. All Arbitrator's fees and expenses, not including
counsel fees, are to be paid as provided in the decision. Checks should be made out to Eagle County.
DocuSign Envelope ID:08AB2FBD-37F0-4C04-688F-43BE55744A8E
EAGLE COUNTY BOARD OF EQUALIZATION (CBOE)
PO Box 850
500 Broadway
Eagle, CO 81631
September 29, 2020
Wal-Mart Stores#01-1199
PO Box 8050
Bentonville, AR 72712-8055
Schedule No.: P020087
Re: Notice of Decision Regarding Petition for Appeal to the Eagle County CBOE
The Eagle County Board of Equalization granted your request of an administrative denial. In the event
you wish to appeal the decision of the Eagle County Board of Equalization, you may appeal to the
Board of Assessment Appeals (BAA) or the Eagle County District Court for a trial de novo; or, submit
the case to binding arbitration. The appeal processes are described on the reverse side of this letter.
If you have any questions regarding this matter, you may contact the Eagle County Administration at
(970) 328-8645 or PO Box 850, Eagle, CO 81631.
Eagle County Board of Equalization
DocuSigned by:
By: let It 1-gewitt .
Regina • ; <.,;Frlettirk and Recorder, and Clerk to
the Eagle County Board of Equalization
oovvsignEnvelope ID:nuAuuFeo-3rp 74*A8E
TO APPEAL THE DECISION OF THE EAGLE COUNTY BOARD OF EQUALIZATION (CBOE),YOU MAY
SELECT ONE OF THE THREE OPTIONS OUTLINED BELOW,AND FILE WITHIN 30 DAYS OF THE DATE
THE BOARD OF EQUALIZATION DECISION LETTER WAS MAILED TO YOU.
BOARD OF ASSESSMENT APPEALS
You have the right to appeal the CBOE's decision to the Board of Assessment Appeals(BAA). New testimony,
exhibits, or any other evidence may be introduced at the BAA hearing. Such hearing is the final hearing at which
tootimnny, exhibits, or any other evidence may be introduced. If the decision of the BAA is further appealed to the
Court of Appeals, the record created at the BAA hearing shall be the basis for the court's decision. No new
evidence can be introduced at the Court of Appeals. C.R.S. 39-8-108(1).
Appeals to the BAA must be made on forms furnished by the BAA, and must be mailed or delivered within thirty
(30) days of the mailing of the decision by the CBOE to: Board of Assessment Appeals, 1313 Sherman Street,
Room 315, Denver, CO 80203, Phone: (303) 864-7710. Commercial property owners appealing to the BAA, are
required to provide within 90 days the commercial data as set forth in C.R.S 39'8-107(5)(d). For additional
/n0onnadon. vioitvwxwvdo|o.co/uxadn.gov/baa/.
OR DISTRICT COURT
You have the right to appeal the CBOE's decision to the Eagle County District Court. New testimony, exhibits, or
any other evidence may be introduced by either party at the district court hearing. Such hearing is the final
hearing at which testimony, axhibbu, or any other evidence may be introduced.
For filing roquiementa, please contact your attorney or the Clerk of the District Court. Further appeal of the
District Court's decision is made to the Court of Appeals h/ro review of the record. C.R.S. 38'8'108(1). If the
decision of the District Court is further appealed to the Court of Appeals, only the record created at the District
Court hearing shall be the basis for the court's decision. No new evidence can be introduced at the Court of
Appeals.
OR BINDING ARBITRATION
You have the right to submit your case to binding arbitration. if you choose this option, the arbitrator's decision is
final and not subject tofurther review. C.R3. 39'8'1O8.5.
Selecting the Arbitrator:In order to pursue arbitration, you must notify the CBOE of your intent within thirty(30)
days of the date the CBOE decision was mailed to you.You and the CBOE select an Arbitrator from the official list
of qualified people within 30 calendar days from the date the list is made available or within 45 days of the
CBOE's decision, whichever is later. If you cannot agree on an Arbitrator, the Eagle County District Court will
make the selection.
Binding Arbitration Hearing Procedure:Arbitration hearings are held within sixty (60)days from the date the
Arbitrator is selected. Both you and the CBOE are entitled to participate.The hearings are informal. The Arbitrator
has the authority to issue subpoenas for witnesses, booko, eoordo, documnnts, and other evidence. He/she also
has the power to administer oaths; and all questions of law and fact shall be determined by him/her.
The taxpayer shall produce information to support his contention that the property should be valued differently,
and the Assessor shall produce information to support the basis and amount of his valuation. C.R.S. 39-8-108.5
(3)(b.5).
Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The Arbitrator's
written decision must be delivered to both parties personally or by registered mail within ten (10) days of the
hearing.
Fees and Expenses:At the time the arbitration petition is filed, the Petitioner shall submit a deposit of$150.00
for residential cases, and $250.00 for all non-residential cases. All Arbitrator's fees and expenoeu, not including
counsel fees, are to be paid as provided in the decision. Checks should be made out to Eagle County.