HomeMy WebLinkAboutR10-050 Assessor Generated Abatement Petitions•
Commissioner moved adoption
of the followin solution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2010 - ~w
RESOLUTION CONCERNING ASSESSOR GENERATED
PETITIONS FOR ABATEMENTS AND REFUNDS 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 refunds 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 the Eagle
County Assessor (the "Assessor") for the purposes of correcting erroneous valuations for assessment,
irregularity in levying, clerical errors and/or overvaluations discovered by the Assessor; and
WHEREAS, the Board has considered the recommendations of the Assessor with respect to the
abatement petitions submitted by the Assessor, and such recommendationsare attached hereto as Exhibit "A,"
attached hereto 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 Assessor for the schedule
numbers, the tax years and the reasons set forth in the Assessor's recommendations attached hereto as Exhibit
"A" and enters orders with respect to the petitions for abatement in accordance with such recommendations.
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."
•
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MOVED, READ AND ADOPTED by the Board of Coun Commissioners of the County of
Eagle, State of Colorado at its regular meeting held the ~ day of , 2010.
COUNTY OF EAGLE, STATE OF COLORADO
BY AND THROUGH ITS BOARD OF COUNTY
COMMISSIONERS
Sara J. Fisher,
ATTEST: ,~'
~d~~""`y
~ _ * * .~~
Teak J. Simonto ,Clerk to the c~caa~-°°
Board of County Commissioners Peter F. Runyon, C
Commissioner seconded adoption of the foregoing resolution. The roll having
been called, the vote was follows:
Commissioner Sara J. Fisher
Commissioner Jon Stavney
Commissioner Peter F. Runyon
a
II ~TEMENT RECOMMENDATION ~ II
ASSESSOR GENERATID xx ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN-CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Sandy Skiles
Date: 4 5.2010
Owner: Big Quail Real Estate Holdings LLC, Roger Pack
Schedule #: R051911 Parcel#: 2107-174-04-001
The appraisal section has completed its review of the referenced property as of this date
and hereby submits it's findings & recommendations as stated below:
Denial xx Approval as Submitted
Abatement/Refund different than requested (Approval in part)
Assessment Rate:
Classification: 29~
100- Vacant Land
TAX YEAR 2009 TAX Y£sAR
TAC SC170 Mill Rate 103.1230 TAC Mill Rate
Actual Assd Taxes Actual Assd Taxes
Orig: _1,400,000_ ~406,000~ 41,867.92 Orig:
Corr: 658,000 190,820 19,677.92 Corr:
Abate: 742,000 215,180 22,190.00 Abate:
The basis of the recommendation is: Based on information discovered while working a
2007 / 2008 abatement it was found that the Assessor's value was inflated. The location
adjustment has been corrected to better reflect sales with in the Cordillera Territories and
Summit neighborhoods. This abatement is for the 2009 tax year.
Appraisal Manager Approval: ~ Assessor Approval:
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II A~EMENT RECOMMENDATION ~ II
ASSESSOR GENERATED- X ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN-CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Shannon Hurst
Date: April 13, 2010
Owner: Eagle River Land Co Inc
Schedule #: R042611 Parcel#: 1939-293-06-020
The appraisal section has completed its review of the referenced property as of this
date and hereby submits it's findings & recommendations as stated below:
Denial x Approval as Submitted
Abatement/Refund different than requested (Approval in part)
Assessment Rate: 29
Classification:
TAX YEAR 2008
TAX YEAR 2009
TAC 5C046 Mill Rate 54.940 ~ TAC SC046 Mill Rate 53.6090
Actual Assd Taxes Actual Assd Taxes
Orig: $162,180 $47,030 $2,583.84 Orig: $184,790 $53,590 $2,872.92
Corr: $ 60,000 $17,400 $ 955.96 Corr: $.60,000 $17,400 $ 932.80
Abate: $102,180 $29,630 $1,627.88 Abate: $124,790 $36,190 $1,940.12
The basis of the recommendation is: The developer of Eby Creek called yesterday
concerning the valuation of this lot. This lot was included in the amended plat but
excluded from the legal description. Also, a small part of this lot was carved out for the
Town of Eagle water tank. I spoke with Bob in Community Development and he confirmed
that this lot is unbuildable and no building permit would be filed until a new plat is
recorded. At the time that a new plat is recorded, this lot will become buildable and the
valuation will be increased.
Appraisal Manager Approval:~~j ~'g~~~~11' Assessor Approval: ~~~P~~~7
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II A~['EMENT RECOMMENDATION ~ II
ASSESSOR GENERATED X ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN-CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Lee Martens
Date: February 19, 2010
Owner: Craig Folson
Schedule #: R015165 Parcel#: 2105-124-00-007
The appraisal section has completed its review of the referenced property as of this
date and hereby submits it's findings & recommendations as stated below:
Denial X Approval as Submitted
Abatement/Refund different than requested (Approval in part)
Assessment Rate: 29
TAX YEAR 2008
(TAC SC044
Mill Rate 55.682
Assessed Tax
Value Amount
(Original: $736,230 $40,994.76
TAX YEAR 2009
TAC SC044 Mill Rate 54.147
Assessed Tax
Value Amount
Original: ,981,640 $53,152.88_
(Corrected: 331,300 18,447.46 ' Corrected: 441,740_ 23,918.90
Abate/Refund: $404,930 $22,547.30 ' Abate/Refund: $539,900 $29,233.98
The basis of the recommendation is: The assessors office discovered that this parcel
was being valued as if all 21.5 acres were usable. The topography of the parcel is a very
steep hillside with some usable land next to highway 6 in the Town of Avon. A discussion
with the Community Development Department in the Town of Avon found that they only
considered approximately 4.1 to 4.2 acres to be usable for development purposes. A physical
adjustment was applied to the parcel to get to the approximate value of 4 acres of usable
land plus excess land. Pursuant to CRS 39-1-114, this abatement should be granted due to
erroneous valuation.
Appraisal Manager Approval: ,, ~ ~~ ~~ Assessor Approval: i`f~ ,~'~
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A MENT RECOMMENDATION
ASSESSOR GENERATED XX ADMIN CHANGE YES / NO
TAXPAYER GENERATED ADMIN-CHANGED BY
DATE CHANGED
To: Mark Chapin, Eagle County Assessor
From: Shannon G Hurst
Date: April 21, 2010
Owner: Malia Cox & Leonard J Nobre a
Schedule #: R059166 Parcel#: 2109-152-08-003
The appraisal section has completed its review of the referenced property as of this
date and hereby submits it's findings & recommendations as stated below:
Denial X Approval as Submitted
Abatement/Refund different than requested (Approval in part)
Assessment Rate: 7.96
Classification: Residential
TAX YEAR 2009
TAC SC168 Mill Rate 85.7880 ~ TAC
Actual Assd Taxes ~ Actual
Orig: $1,321,360 $105,180 $9,023.20 Orig:
Corr: $ 613,000 $ 48,790 $4,185.60 Corr:
Abate:$ 708,360 $ 56,390 $4,837.60 Abate:
Mill Rate
Assd Taxes
The basis of the recommendation is: The above property was only 50% complete as of
January 1, 2009. The owner purchased this property and then finished the construction.
The attached documentation shows that he took out a construction loan for $850,000 of which
$700,000 was for finishing the residence. The owner also submitted two fee appraisals to
be used as supporting documentation. I used the $700,000 as a cost to cure and deducted
this from the original value of $1,321,360 and settled with the petitioner at $613,000. I
would recommend approval of this abatement.
f
Appraisal Manager Approval :~, `1''~\~ ((~ Assessor Approval :~~~
TAX YEAR
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