No preview available
HomeMy WebLinkAboutR24-002 Assessor Generated Petition for Abatement and Refund of Taxes - Minh-Hoang LLC DocuSign Envelope ID:8BC65074-D6A7-45D4-BOF1-B8DAF9COFF2B Commissioner McQueeney moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2024 - 002 RESOLUTION CONCERNING AN ASSESSOR 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 Eagle County Assessor (the "Assessor") for the purpose of correcting erroneous valuation for assessment, irregularity in levying, clerical errors and/or overvaluations discovered by the Assessor; and WHEREAS, the Board has considered the recommendation of the Assessor with respect to the abatement petition submitted by the Assessor, and such recommendation is 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 recommendation of the Assessor for the schedule number, the tax years and the reasons set forth in the Assessor's recommendation attached hereto as Exhibit "A" and enters an 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 recommendation set forth and attached hereto as Exhibit "A." [Remainder of page left intentionally blank] DocuSign Envelope ID:8BC65074-D6A7-45D4-BOF1-B8DAF9COFF2B MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 9th day of January, 2024. DocuSigned by: Of© �� COUNTY OF EAGLE, STATE OF COLORADO, By and Through Its ebLoRie BOARD OF COUNTY COMMISSIONERS DocuSigned by: DocuSigned by: ATTEST: ''"'D' ' 0-9 f2Yiwt, �` " ,r i auttA4 — ''`L"OD'DR2 2.68 By: y ` 86A681rrCDSM02... Clerk to the Board of Kathy Chandler-Henry County Commissioners Chair E,,, DocuuSig(ned by: , J Matt'scnerr/' CoEmmissioner DocuSigned by: ,44.'4.'s (.A4ALG tl 4/A... Jeanne c ueeney Commissioner Commissioner scherr 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 Commissioner of the County of Eagle, State of Colorado. 2 DocuSign Envelope ID:8BC65074-06A7-45D4-BOF1-B8DAF9COFF2B ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED ® TAXPAYER GENERATED n To: Mark Chapin, Eagle County Assessor From: Andrea Fontana Date: 11/14/2023 Owner: Minh-Hoang LLC Schedule#: R029200 Tax Parcel#: 1689-012-00-001 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: Denial ® Approval as Submitted Abatement/Refund different than requested (Approval in part) Assessment Rate: 29% for 2021 26.4%&29%for 2022 TAX YEAR 2021 TAX YEAR 2022 Tax Area: SC067 Mill Rate: 43.1990 Tax Area: SC067 Mill Rate: 43.1350 Actual Assessed Taxes Actual Assessed Taxes Orig: $1,052,110 $305,110 $13,180.44 Orig: $1,052,110 $305,110 $13,160.92 Corr: $17,550 $5,090 $219.88 Corr: $17,550 $4,630 $199.72 Abate: $1,034,560 $300,020 $12,960.56 Abate: $1,034,560 $300,480 $12,961.20 The basis of the recommendation is: I recommend that this abatement is approved.The owner provided a grazing lease.This parcel qualifies for agriculutral. Appraisal Manager Approval: C kk‘..) Assessor Approval: l,' ,-7. G:/DOCS/Forms/AbatementRealForm.xlsx Revised 4-20-11 MJK - DocuSign Envelope ID:8BC65074-D6A7-45D4-B0F1-B8DAF9C0FF2B PETITION FOR ABATEMENT OR REFUND OF TAXES County: Eagle Date Received 11/14/2023 (Use Assessors or Commissioners'Date Stamp) Section l: Petitioner,please complete Section I only. • • Date: 12/14/2023 Month Day Year Petitioners Name: MINH-HOANG LLC Petitioner's Mailing Address: 9609 E BAYLEY ST WICHITA KS 67207-3901 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R029200 TRACT:37 SECTION:1 TOWNSHIP:2 RANGE:83 1689-012-00-001 LOTS 7-10 SECTION:2 TOWNSHIP:2 RANGE 83 LOT 11 Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for property tax year(s) 2021 and 2022 are incorrect for the following reasons: (Briefly describe why the taxes have been levied erroneously or illegally,whether due to erroneous valuation,irregularity in levying,dencal error or overvaluation. Attach additional sheets if necessary.) Petitioner's estimate of value: $ ( 1 and $ L� Value Year Value Year • I dedare,under penalty of perjury in the second degree,that this petition,together with any accompanying exhibits or statements,has been prepared or examined by me,and to the best of my knowledge,information and belief,Is true,correct,and complete. Daytime Phone Number( Petitioner's Signature Email By Daytime Phone Number f Agent's Signature' Printed Name: Email *Letter of agency must be attached when petition Is submitted by an agent. If the Board of County Commissioners,pursuant to§39-10-114(1),C.R.S.,or the Property Tax Administrator,pursuant to§39-2-118,C.R.S., denies the petition for refund or abatement of taxes in whole or in part,the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions of§39-2-125,C.R.S.,within thirty days of the entry of any such decision,§39-10-114.5(1),C.R.S. Section II: Assessor's Recommendation (For Assessor's Use Only) Tax Year 2021 Tax Year 2022 clue Assessed Titx uaAssessed Original $1'052,110 $ 305,110 $13,180.44 $1,052,110 $ 305,110 $13,160.92 Corrected $ 17,550 $ 5,090 $ 219.88 $ 17,550 $ 4,630 $ 199.72 Abate/Refund $1,034,560 $ 300,020 $12,960.56 $1,034,560 $ 300,480 $12,961.20 0 Assessor recommends approval as outlined above. . If the request for abatement Is based upon the grounds of overvaluation,no abatement or refund of taxes shall be made if an objection or protest to such valuation has been flied and a Notice of Determination has been mailed to the taxpayer,§39-10-114(1)(a)(I)(D),C.R.S. Tax year: 2021 Protest? in No ❑Yes (If a protest was filed,please attach a copy of the NOD.) Tax year: 2022 Protest? No 0 Yea (If a protest was filed,please attach a copy of the NOD.) 0 Assessor recommends denial for the following reason(s): • Assessors or Deputy Assessor's signa 15-OPT-AR No.920-66/16 DocuSign Envelope ID:8BC65074-D6A7-45D4-BOF1-B8DAF9COFF2B FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section tit or Section IV must be completed) Every petition for abatement or refund tiled 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 Illy Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) ' The Commissioners of Eaale County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition or 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 Actual Assessed I8S Actual Assessed 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 • Data 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 1/11t/20Z4 ,at which meeting there were present the following members: Month Day Year 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 (being present—not present)and Name Petitioner (being present—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—does not agree)with the recommendation of the Assessor and the petition be(approved—approved in part—denied)with an abatement/refund as follows: • 2021 $5,090 $12,960.56 2022 $4,630 $12,961.20 Year Assessed Value Taxes Abate/Refund Year Assessed Witte Taxes Abate/Refund ocuSigne y: 1�.U,,,,LQA tor—lb tt v al I fF' eI$lssd of County Comml loners'Signature Regi na O'Brien 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 01 day of 09 • , 2024 p-Docusignedby: Month Year ►�r My�� �� gouhi 9iR'3 oYD40646 Clerk's Signature `—F9D62 F246896440... Note:Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review. Section v: Action of the Property Tax Administrator (For all abatements greater than 310,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby ❑Approved ❑Approved in part$ ❑Denied•for the following reason(s): • Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-68/18