HomeMy WebLinkAboutR11-003 Assessor Generated Abatement Petitions Commissioner I'2 o moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2011 - 0 0 1) 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 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 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." MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the it- day of uro- ic..••4 2011. COUNTY OF EAGLE, STATE OF COLORADO BY AND THROUGH ITS BOARD OF COUNTY COMMISSIONERS BY: Sara J. Fisher, hairman ATTEST: of E G4 ` c: . w "c ii s► •t avne ) P m1 1ssioner Teak J. Simonton, Clerk to the '/ _ , Board of County Commissioners Peter F. Runyon, Comm ssioner L Commissioner JT-V-- - +w- -` seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Sara J. Fisher S 1- ...-ii" Commissioner Jon Stavney 14-1. k• Commissioner Peter F. Runyon„ h- This Resolution passed by l U vote of the Board of County Commissioner of the County of Eagle, State of Colorado. 2 ABATEMENT RECOMMENDATION ASSESSOR GENERATED X ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: Lee martens Date: 9/13/010 Owner: James E. Christell Schedule #: R006656 Parcel #: 2467- 024 -02 -005 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: Vacant Land TAX YEAR 2009 TAX YEAR TAC 007 Mill Rate 55.313 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: $493,000 $142,970 $7,908.08 Orig: Corr: $408,000 $118,320 $6,544.64 Corr: Abate:$ 85,000 _$_24,650_ $1,363.44 Abate: The basis of the recommendation is: After appeal the Assessor's Office found that the subject property had a 145 location adjustment on it. All of the adjoining parcels have a location adjustment of 125. The subject also has a large brush covered draw that the adjoining parcels don't have. A corrected location number of 120 was assigned to the parcel. Value adjustment made to bring in line with adjoining parcels and topography. Pursuant to CRS 39 -1 -114, this abatement should be granted due to overvaluation. EXHIBIT I Appraisal Manager Approval: 1(ta - ) tD Assessor Approva / G: \DOCS \Forms \ABATREC2.FRM rev. 08/18/09 jmc II ABATEMENT RECOMMENDATION II ASSESSOR GENERATED XX ADMIN CHANGE YES / NO TAXPAYER GENERATED ADMIN- CHANGED BY DATE CHANGED To: Mark Chapin, Eagle County Assessor From: _Kristina W Birk Date: 11 -2 -2010 Owner: _Keith & Karen Spero Schedule #: R019518 Parcel #: 1943- 334 -04 -014 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 Approval as Submitted XX Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 % • TAX YEAR 2008 TAX YEAR TAC SC048 Mill Rate 58.7860 TAC Mill Rate Actual Assd Taxes Actual Assd Taxes Orig: _$1,832,450 _$145,870 _$8,575.12 • Orig: Corr: _$1,557,570_ ® $123,980_ _$7,288.28 Corr: Abate: $274,880 $21,890 $1,286.84 Abate: The basis of the recommendation is: Due to an appeal of the subject, an interior inspection was performed by the Assessor's office. A correction in construction quality lowered the value, which in turn was supported by comparable sales. Pursuant to CRS 39 -10 -114 this abatement should be granted for overvaluation. • Appraisal Manager Approval : LI .AA Assessor Approval: , ./1Gl G: \DOCS \Forms \ABATREC2.FRM rev. 03/15/07 jmc