The URL can be used to link to this page

Home My WebLink AboutR20-080 Concerning Hearings on Taxpayer Generated Petitions for Abatement and Refund of Taxes DocuSign Envelope ID:CFD21 FAF-4E0D-4060-8E39-A8A985A81 F8E Commissioner Scherr ---aved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2020 - 080 RESOLUTION CONCERNING HEARINGS ON 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, various petitions for abatement have 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 petitions have been previously submitted to the Eagle County Assessor (the "Assessor") for consideration and recommendation; and WHEREAS,the Board has appointed an independent hearing referee experienced in property valuation (the "Referee") to conduct a hearing on behalf of the Board, to make findings based upon testimony and evidence presented by taxpayers and Assessor's representatives, and to submit recommendations to the Board for its final decision; and WHEREAS,the Referee 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 "A"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 number,the tax year and for the reason set forth in the Referee's recommendations sheet attached hereto as Exhibit "A" and enters order with respect to the petition for abatement in accordance with such recommendation. 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." DocuSign Envelope ID:CFD21 FAF-4E0D-4060-8E39-A8A985A81 F8E 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 BQgrd of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the(�1 day of 0 LI 6104-- , 2020. EAQ COUNTY OF EAGLE, STATE OF COLORADO, By and Through Its BOARD OF COUNTY COMMISSIONERS ATTEST:,—DocuSigned by: \ �,Q r—DocuSigned by: rtiait t 61-ibviun, ..-ZoRADo By: OAAAA-r—klAni Clerk to th edd4 844° Kattg Ia Pyr-Henry County Commissioners 1:11�grcuSigned by: ktif %Air maw 8 0473... o., a kiissit ner 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 2 DocuSign Envelope ID:CFD21 FAF-4E0D-40B0-8E39-A8A985A81 F8E EAGLE COUNTY ABATEMENT HEARING OFFICER WORKSHEET Petitioner: Lodge Shop Unit#164, LLC Agent: Matthew Stovall Property Address: 194 Gore Creek Drive, #162 Account Number: R009956 Assessor's Original Actual Value: $ 845,870 Hearing Date: 9/4/2020 Hearing Time: 1:00 PM 1. The Eagle County Assessor was represented at the hearing by Andrea Noakes 2. The Petitioner was: a. [ ] present b. [ ] not present c. [ ] present/represented by d. [x] not present/represented by_Matthew Stovall 3. Assessor's Recommended Value: 845 870 Petitioner's Requested Value: $695,065 4. Petitioner presented the following testimony and documents in support of the claim: Petitioner questioned that the property assessment increased by almost 57% since the prior assessment in 2017/2018. Petitioner presented two sales comparables that supported a lower value, but both were significantly larger in size, and had inferior locations,thus understating the value of the subject. EXHIBIT A DocuSign Envelope ID:CFD21FAF-4E0D-4060-8E39-A8A985A81F8E 5. The Assessor presented the following testimony and documents in support of the Assessor's position: a. [X] data from sales of comparable properties which sold during the applicable time period; and/or b. [ ] valuation using the cost approach; and/or c. [ ] a valuation using the income approach; and/or d. [ ] other THE REFEREE FINDS AND RECOMMENDS THAT THE PROPER CLASSIFICATION AND ACTUAL VALUE OF THE PROPERTY ARE: Classification: Commercial Total Actual Value: $845,870 IT IS THEREFORE RECOMMENDED that for the above-stated reasons,the Petition for Abatement is: a. [ ] Approved and the value of the subject property is reduced as set forth in the Findings and Recommendations herein b. [ ] Approved in part as set forth in the Findings and Recommendations herein c. [X] Denied after abatement hearing REFEREE: 9/9/2020 Name Date EXHIBIT A DocuSign Envelope ID:CFD21FAF-4E0D-4060-8E39-A8A985A81F8E EAGLE COUNTY ABATEMENT HEARING OFFICER WORKSHEET Petitioner: Lodge Shop Unit#164, LLC Agent: Matthew Stovall Property Address: 194 Gore Creek Drive,#164 Account Number: R009957 Assessor's Original Actual Value: $ 966,710 Hearing Date: 9/4/2020 Hearing Time: 1:15 PM 1. The Eagle County Assessor was represented at the hearing by Andrea Noakes 2. The Petitioner was: a. [ ] present b. [ ] not present c. [ ] present/represented by d. [x] not present/represented by Matthew Stovall 3. Assessor's Recommended Value: 966 710 Petitioner's Requested Value: $794,360 4. Petitioner presented the following testimony and documents in support of the claim: Petitioner questioned that the property assessment increased by 55% since the prior assessment in 2017/2018. Petitioner presented two sales comparables that supported a lower value, but both were significantly larger in size, and had inferior locations,thus understating the value of the subject. EXHIBIT A DocuSign Envelope ID:CFD21 FAF-4E0D-4060-8E39-A8A985A81 F8E 5. The Assessor presented the following testimony and documents in support of the Assessor's position: a. [X] data from sales of comparable properties which sold during the applicable time period; and/or b. [ ] valuation using the cost approach; and/or c. [ ] a valuation using the income approach; and/or d. [ ] other THE REFEREE FINDS AND RECOMMENDS THAT THE PROPER CLASSIFICATION AND ACTUAL VALUE OF THE PROPERTY ARE: Classification: Commercial Total Actual Value: $966,710 IT IS THEREFORE RECOMMENDED that for the above-stated reasons,the Petition for Abatement is: a. [ ] Approved and the value of the subject property is reduced as set forth in the Findings and Recommendations herein b. [ ] Approved in part as set forth in the Findings and Recommendations herein c. [X] Denied after abatement hearing REFEREE: 9 17 9/9/2020 Name Date EXHIBIT A