No preview available
HomeMy WebLinkAboutR24-036 Taxpayer Genrated Petition for Abatement and Refund of Taxes - Denial R058749 DocuSign Envelope ID:22533DE9-BCC4-4B77-9C0A-B08D353D3724 Commissioner chandler-Henry moved adoption Of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2024 - 036 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 valuation for assessment, irregularity in levying, clerical errors and/or overvaluation; and WHEREAS, said petition has been previously submitted to the Eagle County Assessor (the "Assessor") for consideration and recommendation; 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"A" and incorporated herein by this reference. WHEREAS, the Petitioner's agent failed to respond to inquiries regarding setting a hearing, and therefore the Board presumes Petitioner seeks an administrative denial of the petition for abatement and refund of taxes without a hearing; and 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 year and for the reason set forth in Exhibit "A" and enters an order with respect to the petition 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 forms and instructions for appeal to the Board of Assessment Appeals may be obtained from the Board of Assessment Appeals website at https://cdola.colorado.gov/assessment-appeals. DocuSign Envelope ID:22533DE9-BCC4-4B77-9C0A-B08D353D3724 MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the l lth day of June, 2024. DocuSigned by: COUNTY OF EAGLE, STATE OF l"G�``�, COLORADO, By and Through Its BOARD OF COUNTY COMMISSIONERS ATTEST: CQ<OR"Q� ErtlitAA DocuSigned by: L0DR2r2ARRQRAAO By: Clerk to the Board of Matt Scherr County Commissioners Chair cDocuSigned by: 0 H 1 L WVk47H.. Jeannel. llcIueeney Commissioner e—DocuSiigned by: �86 IFFEn 4J3.. Kathy Chandler-Henry Commissioner Commissioner McQueeney seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Scherr Absent Commissioner McQueeney Aye Commissioner Chandler-Henry Aye 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:22533DE9-BCC4-4B77-9C0A-B08D353D3724 PETITION FOR ABATEMENT OR REFUND OF TAXES RECEIVED f-.n,nty Eagle Date Received (Use Assessor's or Commissioners'Date Stamp) Section I: Petitioner,please complete Section I only. JAN 0 3 2024 Date: 12/28/2023 Month Day Year MOM COUNTYASSIIISOR Petitioners Name: BCP-APR Cottages LLC Petitioner's Mailing Address: co David G Berger RHJacobson&CO 5336 Bristol Street ARvada,CO 80002 City or Town State Lp Code SCHEDULE OR PARCEL NUMBERS) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R058749 33-67 Cottage Creek Lane 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 levee erroneously or illegally whether due to erroneous valuation,irregularity in levying,clerical error or overvaluation. Attach additional sheets-if necessary.) Property is currently classified and assessed as commercial but should be classified and assessed as residential No change in actual value is being requested but rather the assessed value should be adjusted to residential rates Requested assessed value is$103,815 Petitioner's estimate of value: $1.493,680 (2021 )and $1,493,680 (2022 ) Value Year Value Year I declare,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. gE j L,.O - Daytime Phone Number j ) By Daytime Phone Number!303 , 642-5251 1DA v►D ..I1 6 bt'7?Z. 'Letter of agency must be aUached when petition Is submitted by an agent. If the Board of County Commissioners,pursuant to f 39-10-114(1),C R.S.,or the Property Tax Administrator,pursuant to f 39-2-116.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 off 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 2022 Tax Year 2021 Actual Assessed 112 BOW Assessed h i Original 511493.680 _1433,170 _125.258.16 _11493,680 $433,170 $25,275.48 Corrected 4493,680 , $433,170 25,258.16 $1,493,680 $433,170 , $25,275.48 AbatelRerund $0 , $0 $0 $0 $0 $0 ❑Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds d overvaluation.no abatement or refund of taxes shall be made if an obieWon or protest to such valuation has been filed and a Notice of Determination has been malted to the taxpayer,5 39-10-114(1Xaglg0),C.R.S. Tax year: 2022 Protest? ES No 0 Yes (If a protest was flied,please attach a copy of the NOD.) Tax year: 2021 Protest? ®No 0 Yes (If a protest was flied,please attach a copy of the NOD.) ®Assessor recommends denial for the following reason(s): *See attached recommendation form. aioe'C----"(;(7oirs 1S•OPT•AR No 920.66f11 DocuSign Envelope ID:22533DE9-BCC4-4B77-9C0A-B08D353D3724 • FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund riled pursuant to 0 39-104 14.C.R.S.shall be acted upon pursuant to the provisions d this section by the Board of County Commissioners ar the Assessor,as appropriate,within six months d the date of tiling suds petition.0 39-1-113(1.7),C.R.S. Section iii: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to 510,0001 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•petitlon ac — , abatement or refund In wr iOnuunt oftitX000"br 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. Mid Amine Ta3 'Amid Original Corrected .•• • • AbatelRefund Note:The total lax amount does not Include aficrued Interest;penalties,and fees associated with late andfordelinquent tar payments.if applicable.Please contact the County Treasurer for full payment information. Petitioners Srgnature Date Assessors or Deputy Assessor's Signature Tr bate Section iv; Decision of the County Commissioners (Must be completed IfSection iiI does not apply) WHEREAS,the County Commis Ip1t o Eagle County,State of Colorado,at a dulyand lawfully called regular meeting held on /1 2 !fr 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 Mark Chapin (being present-not present)and Name Petitioner BCP-ARP COTTAGES LLC (being present-nor present),and WHEREAS,the said . Nemw 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: 2022 $433.170 $0 2021 $433,170 5 0 Year Assessed Value TaxesAbate/Refund Ye/11---nocusiMPIgtad Value Taxes Abatelfiefund r,.rocc 17 ""'r4A Chetipeesomathet of l ounty Commisstoners'Signature Regina O'Brien County Clerk and Ex-officio Clerk of the Board of County Commissioners in anator the aforementioned county,do hereby certify that the above and'foregoing order•is truly copied from the ref.nJ of die,iu Jlii1p the Board-of County Commissioners. IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of said County oocasignea by: this 10 _day of June 2024 . Ktlit&o, 61-16VitA•. Month Year 111 County Clerk's or Deputy Countyrifet'sT�gn arum Note;Abatements greater thanS10,000 per schedule;per year,must be submitted In duplicate to the Properly.Tax Administrator far review. • Section V Action.of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby ❑Approved ❑Approved in part$ ❑Denied for the following reason(s): • Secretary's Signature Property Tax Adnirastrators Signature Date • 16.0PT AR No.920.6fir11 .