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HomeMy WebLinkAboutR11-092 Correction of Error Rams-Horn Lodge Valuation Commissioner moved adoption of the following Resolution: COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE, STATE OF COLORADO Resolution No. E2011- 9 a RESOLUTION CONCERNING CORRECTION OF ERROR IN THE ASSESSOR'S VALUATION OF CERTAIN RAMS -HORN LODGE CONDOMINIUM UNITS WHEREAS, pursuant to the provisions of Section 39 -8 -102, C.R.S., the Board of County Commissioners of the County of Eagle, State of Colorado, acting in its capacity as the Eagle County Board of Equalization (hereinafter the "Board "), is authorized to review the valuations for assessment of all taxable property appearing in the assessment roll of the county, to correct any errors made by the Eagle County Assessor (the "Assessor ") and to direct the Assessor to supply any omissions which may come to its attention; and WHEREAS, in 2010, the fourteen real property units known as the Rams -Horn Lodge Condominiums in Vail, Colorado, listed on the attached Exhibit "A" (the "Original Condominium Units "), were demolished as part of a redevelopment project; and WHEREAS, as of the assessment date of January 1, 2011, none of the Original Condominium Units physically existed, but rather, the newly constructed Rams -Horn Lodge Condominium units (the "Newly Created Condominium Units ") were either completed or partially completed; and WHEREAS, it has come to the attention of the Board that in May, 2011, the Assessor erroneously mailed notices of valuation setting value of Original Condominium Units, none of which physically existed on the assessment date of January 1, 2011; and WHEREAS, it also has come to the attention of the Board that the Newly Created Condominium Units were omitted from the 2011 assessment roll; and WHEREAS, the Assessor has recommended that the previously set valuations for the Original Condominium Units be cancelled by the Board and that the Assessor be directed to value as omitted property under Section 39 -5 -125, C.R.S., the Newly Created Condominium Units as they physically and legally existed on January 1, 2011; and WHEREAS, the properties listed in Exhibit "A" and identified by Eagle County Schedule Numbers R012167, R012168, R039916, R039917 and R039921 are currently the subject of appeals pending before the Board of Equalization, and therefore corrections to the erroneous valuations set by the Assessor for those properties will be resolved by separate resolution of the Board. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Eagle County, Colorado, acting as the County Board of Equalization, 1 THAT, the Board hereby enters orders cancelling the 2011 valuations of the Original Condominium Units identified by Eagle County Schedule Numbers R012161, R012166, R012172, R039915, R039918, R039919, R139920, R039922, and R039923 in accordance with the letters of decision attached hereto as Exhibit `B" and made a part hereof by this reference. THAT, for each letter of decision (Exhibit `B ") issued by the Board in which an adjustment to the respective valuation is indicated, the Board directs the Assessor to adjust the valuation as more particularly set forth in such letters of decision. THAT, the Assessor is hereby directed to determine the value of each of the Newly Created Condominium Units, to list the same on the assessment roll for 2011 and to prepare and mail to each owner at the Rams -Horn Lodge Condominiums a special notice of valuation and protest form for tax year 2011. BE IT FURTHER RESOLVED THAT, the Assessor shall, in accordance with Volume 2, Section 3.25 of the Assessor Reference Library, provide thirty (30) days for each owner to file with the Assessor a protest to the value of any of the Newly created Units and the Assessor shall make a decision on the protest and mail a special notice of determination to the owner within thirty (30) days of the date the protest was filed. If the Assessor denies the protest and the taxpayer disagrees with the Assessor' s determination, in order to appeal the Assessor' s determination the owner may file an abatement petition with Eagle County after the tax bill is received. The abatement petition must be filed within two years after January 1 of the year following the year in which the taxes were levied. MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado, in its capacity as the County Board of Equalization, at its regular meeting held the 2 day of August, 2011. COUNTY OF EAGLE, STATE OF COLORADO BY AND THROUGH ITS BOARD OF COUNTY COMMISSIONERS In its capacity as the COUNTY BOARD OF EQUALIZATION BY: Jon Stavney, C • an ATTEST: .- „ � , __ Peter F. Runyon, Commissio 4 Cf - - -1.-- C-. 0 K-4 7 .-- Teak J. Simonton, Clerk to the �� '- _ -- L _...(.. /604.4.4....._ Board of County Commissioners Sara J. Fisher, Co 3 missioner Commissioner seconded adoption of the foregoing resolution. The roll having been called, the vote was s follows: Commissioner Jon Stavney a4e- Commissioner Peter F. Runyon Commissioner Sara J. 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BOX 850, EAGLE, COLORADO 81631 July 26, 2011 A.R.H. Holdings PTY LTD 416 Vail Valley Road Vail, CO 81657 Re: Notice of Valuation Change for Schedule Number R012161 Dear A.R.S. Holdings PTY LTD: In reviewing the 2011 assessment roll, the Eagle County Board of Equalization ( "CBOE ") discovered an error. The Assessor erroneously issued a notice of valuation for property that no longer existed on the assessment date of January 1, 2011. By authority granted the CBOE under Section 39 -8- 102(1), C.R.S., the CBOE adjusted your 2011 value as shown below: Assessor Original Value CBOE New Actual Value Schedule # R012161 $ 754,870 $ 0 As is more fully explained in the attached Resolution of the CBOE, the Assessor has been directed to delete the valuation assigned to the above referenced schedule number and to assign a new valuation to the newly created condominium unit constructed in accordance with the Amended Condominium Plat for the Rams -Horn Lodge Condominiums. You should receive a special notice of valuation ( "SNOV ") for your newly constructed condominium unit before September 1, 2011. You will be provided with the opportunity to appeal such valuation as explained more fully on the SNOV. In the meantime, should you have any questions, please feel free to contact our office at (970) 328 -8685. Sincerely, Christina Hooper Assistant County Attorney and Attorney for the Board of Equalization IBIT COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850, EAGLE, COLORADO 81631 July 26, 2011 Golden Peak Partners 1455 Circle Drive San Marino, CA 91108 Re: Notice of Valuation Change for Schedule Number R012166 Dear Golden Peak Partners: In reviewing the 2011 assessment roll, the Eagle County Board of Equalization ( "CBOE ") discovered an error. The Assessor erroneously issued a notice of valuation for property that no longer existed on the assessment date of January 1, 2011. By authority granted the CBOE under Section 39 -8- 102(1), C.R.S., the CBOE adjusted your 2011 value as shown below: Assessor Original Value CBOE New Actual Value Schedule # R012166 $ 674,810 $ 0 As is more fully explained in the attached Resolution of the CBOE, the Assessor has been directed to delete the valuation assigned to the above referenced schedule number and to assign a new valuation to the newly created condominium unit constructed in accordance with the Amended Condominium Plat for the Rams -Horn Lodge Condominiums. You should receive a special notice of valuation ( "SNOV ") for your newly constructed condominium unit before September 1, 2011. In the event you wish to appeal this decision of the CBOE, you may appeal to the Board of Assessment Appeals, or to the Eagle County District Court for a trial de novo, or you may submit the case to arbitration. The processes for appeal are described on the reverse of this letter. You will also be provided with the opportunity to appeal the Assessor's new valuation, which will be explained more fully on the SNOV. In the meantime, should you have any questions, please feel free to contact our office at (970) 328 -8685. Sincerely, Christina Hooper Assistant County Attorney and Attorney for the Board of Equalization COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850, EAGLE, COLORADO 81631 July 26, 2011 Golden Peak Partners P O Box 80881 San Marino, CA 91118 Re: Notice of Valuation Change for Schedule Number R012172 Dear Golden Peak Partners: In reviewing the 2011 assessment roll, the Eagle County Board of Equalization ( "CBOE ") discovered an error. The Assessor erroneously issued a notice of valuation for property that no longer existed on the assessment date of January 1, 2011. By authority granted the CBOE under Section 39 -8- 102(1), C.R.S., the CBOE adjusted your 2011 value as shown below: Assessor Original Value CBOE New Actual Value Schedule # R012172 $ 824,350 $ 0 As is more fully explained in the attached Resolution of the CBOE, the Assessor has been directed to delete the valuation assigned to the above referenced schedule number and to assign a new valuation to the newly created condominium unit constructed in accordance with the Amended Condominium Plat for the Rams -Horn Lodge Condominiums. You should receive a special notice of valuation ( "SNOV ") for your newly constructed condominium unit before September 1, 2011. In the event you wish to appeal this decision of the CBOE, you may appeal to the Board of Assessment Appeals, or to the Eagle County District Court for a trial de novo, or you may submit the case to arbitration. The processes for appeal are described on the reverse of this letter. You will also be provided with the opportunity to appeal the Assessor's new valuation, which will be explained more fully on the SNOV. In the meantime, should you have any questions, please feel free to contact our office at (970) 328 -8685. Sincerely, Christina Hooper Assistant County Attorney and Attorney for the Board of Equalization COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850, EAGLE, COLORADO 81631 July 26, 2011 Tym International LTD 416 Vail Valley Road Vail, CO 81657 Re: Notice of Valuation Change for Schedule Number R039915 Dear Tym International LTD: In reviewing the 2011 assessment roll, the Eagle County Board of Equalization ( "CBOE ") discovered an error. The Assessor erroneously issued a notice of valuation for property that no longer existed on the assessment date of January 1, 2011. By authority granted the CBOE under Section 39 -8- 102(1), C.R.S., the CBOE adjusted your 2011 value as shown below: Assessor Original Value CBOE New Actual Value Schedule # R039915 $ 1,229,030 $ 0 As is more fully explained in the attached Resolution of the CBOE, the Assessor has been directed to delete the valuation assigned to the above referenced schedule number and to assign a new valuation to the newly created condominium unit constructed in accordance with the Amended Condominium Plat for the Rams -Horn Lodge Condominiums. You should receive a special notice of valuation ( "SNOV ") for your newly constructed condominium unit before September 1, 2011. In the event you wish to appeal this decision of the CBOE, you may appeal to the Board of Assessment Appeals, or to the Eagle County District Court for a trial de novo, or you may submit the case to arbitration. The processes for appeal are described on the reverse of this letter. You will also be provided with the opportunity to appeal the Assessor's new valuation, which will be explained more fully on the SNOV. In the meantime, should you have any questions, please feel free to contact our office at (970) 328 - 8685. Sincerely, Christina Hooper Assistant County Attorney and Attorney for the Board of Equalization COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850, EAGLE, COLORADO 81631 July 26, 2011 Eugene W. Stoeckly Trust 5168 Vista Miguel La Canada, CA 91011 Re: Notice of Valuation Change for Schedule Number R039918 Dear Eugene W. Stoeckly Trust: In reviewing the 2011 assessment roll, the Eagle County Board of Equalization ( "CBOE ") discovered an error. The Assessor erroneously issued a notice of valuation for property that no longer existed on the assessment date of January 1, 2011. By authority granted the CBOE under Section 39- 8- 102(1), C.R.S., the CBOE adjusted your 2011 value as shown below: Assessor Original Value CBOE New Actual Value Schedule # R039918 $ 1,973,290 $ 0 As is more fully explained in the attached Resolution of the CBOE, the Assessor has been directed to delete the valuation assigned to the above referenced schedule number and to assign a new valuation to the newly created condominium unit constructed in accordance with the Amended Condominium Plat for the Rams -Horn Lodge Condominiums. You should receive a special notice of valuation ( "SNOV ") for your newly constructed condominium unit before September 1, 2011. In the event you wish to appeal this decision of the CBOE, you may appeal to the Board of Assessment Appeals, or to the Eagle County District Court for a trial de novo, or you may submit the case to arbitration. The processes for appeal are described on the reverse of this letter. You will also be provided with the opportunity to appeal the Assessor's new valuation, which will be explained more fully on the SNOV.' In the meantime, should you have any questions, please feel free to contact our office at (970) 328 -8685. Sincerely, Christina Hooper Assistant County Attorney and Attorney for the Board of Equalization COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850, EAGLE, COLORADO 81631 July 26, 2011 Jesus A. and Cecilia B. De Miranda 635 -B Lomas de Chapulteca, 11,000 Mexico DF Re: Notice of Valuation Change for Schedule Number R039919 Dear Mr. and Mrs. De Miranda: In reviewing the 2011 assessment roll, the Eagle County Board of Equalization ( "CBOE ") discovered an error. The Assessor erroneously issued a notice of valuation for property that no longer existed on the assessment date of January 1, 2011. By authority granted the CBOE under Section 39 -8- 102(1), C.R.S., the CB OE adjusted your 2011 value as shown below: Assessor Original Value CBOE New Actual Value Schedule # R039919 $ 2,018,550 $ 0 As is more fully explained in the attached Resolution of the CBOE, the Assessor has been directed to delete the valuation assigned,to the above referenced schedule number and to assign a new valuation to the newly created condominium unit constructed in accordance with the Amended Condominium Plat for the Rams -Horn Lodge Condominiums. You should receive a special notice of valuation ( "SNOV ") for your newly constructed condominium unit before September 1, 2011. In the event you wish to appeal this decision of the CBOE, you may appeal to the Board of Assessment Appeals, or to the Eagle County District Court for a trial de novo, or you may submit the case to arbitration. The processes for appeal are described on the reverse of this letter. You will also be provided with the opportunity to appeal the Assessor's new valuation, which will be explained more fully on the SNOV. In the meantime, should you have any questions, please feel free to contact our office at (970) 328 -8685. Sincerely, Christina Hooper Assistant County Attorney and Attorney for the Board of Equalization COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850, EAGLE, COLORADO 81631 July 26, 2011 Ronald R. and Mary H. Pressman 673 Weed Street New Canaan, CT 06840 Re: Notice of Valuation Change for Schedule Number R039920 Dear Mr. and Mrs. Pressman: In reviewing the 2011 assessment roll, the Eagle County Board of Equalization ( "CBOE ") discovered an error. The Assessor erroneously issued a notice of valuation for property that no longer existed on the assessment date of January 1, 2011. By authority granted the CBOE under Section 39 -8- 102(1), C.R.S., the CBOE adjusted your 2011 value as shown below: Assessor Original Value CBOE New Actual Value Schedule # R039920 $ 2,256,790 $ 0 As is more fully explained in the attached Resolution of the CBOE, the Assessor has been directed to delete the valuation assigned to the above referenced schedule number and to assign a new valuation to the newly created condominium unit constructed in accordance with the Amended Condominium Plat for the Rams -Horn Lodge Condominiums. You should receive a special notice of valuation ( "SNOV ") for your newly constructed condominium unit before September 1, 2011. In the event you wish to appeal this decision of the CBOE, you may appeal to the Board of Assessment Appeals, or to the Eagle County District Court for a trial de novo, or you may submit the case to arbitration. The processes for appeal are described on the reverse of this letter. You will also be provided with the opportunity to appeal the Assessor's new valuation, which will be explained more fully on the SNOV. In the meantime, should you have any questions, please feel free to contact our office at (970) 328 -8685. Sincerely, Christina Hooper Assistant County Attorney and Attorney for the Board of Equalization COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850, EAGLE, COLORADO 81631 July 26, 2011 Golden Peak Partners PO Box 80881 San Marino, CA 91118 Re: Notice of Valuation Change for Schedule Number R039922 Dear Golden Peak Partners: In reviewing the 2011 assessment roll, the Eagle County Board of Equalization ( "CBOE ") discovered an error. The Assessor erroneously issued a notice of valuation for property that no longer existed on the assessment date of January 1, 2011. By authority granted the CBOE under Section 39- 8- 102(1), C.R.S., the CBOE adjusted your 2011 value as shown below: Assessor Original Value CBOE New Actual Value Schedule # R039922 $ 1,905,580 $ 0 As is more fully explained in the attached Resolution of the CBOE, the Assessor has been directed to delete the valuation assigned to the above referenced schedule number and to assign a new valuation to the newly created condominium unit constructed in accordance with the Amended Condominium Plat for the Rams -Horn Lodge Condominiums. You should receive a special notice of valuation ( "SNOV ") for your newly constructed condominium unit before September 1, 2011. In the event you wish to appeal this decision of the CBOE, you may appeal to the Board of Assessment Appeals, or to the Eagle County District Court for a trial de novo, or you may submit the case to arbitration. The processes for appeal are described on the reverse of this letter. You will also be provided with the opportunity to appeal the Assessor's new valuation, which will be explained more fully on the SNOV. In the meantime, should you have any questions, please feel free to contact our office at (970) 328 -8685. Sincerely, Christina Hooper Assistant County Attorney and Attorney for the Board of Equalization COUNTY BOARD OF EQUALIZATION COUNTY OF EAGLE STATE OF COLORADO P.O. BOX 850, EAGLE, COLORADO 81631 July 26, 2011 Eric & Audrey Adjmi Family LP 100 W. 33 Ste 1105 New York, NY 10001 Re: Notice of Valuation Change for Schedule Number R039923 Dear Eric & Audrey Adjmi Family LP: In reviewing the 2011 assessment roll, the Eagle County Board of Equalization ( "CBOE ") discovered an error. The Assessor erroneously issued a notice of valuation for property that no longer existed on the assessment date of January 1, 2011. By authority granted the CBOE under Section 39- 8- 102(1), C.R.S., the CB OE adjusted your 2011 value as shown below: Assessor Original Value CBOE New Actual Value Schedule # R039923 $ 2,855,720 $ 0 As is more fully explained in the attached Resolution of the CBOE, the Assessor has been directed to delete the valuation assigned to the above referenced schedule number and to assign a new valuation to the newly created condominium unit constructed in accordance with the Amended Condominium Plat for the Rams -Horn Lodge Condominiums. You 'should receive a special notice of valuation ( "SNOV ") for your newly constructed condominium unit before September 1, 2011. In the event you wish to appeal this decision of the CBOE, you may appeal to the Board of Assessment Appeals, or to the Eagle County District Court for a trial de novo, or you may submit the case to arbitration. The processes for appeal are described on the reverse of this letter. You will also be provided with the opportunity to appeal the Assessor's new valuation, which will be explained more fully on the SNOV. In the meantime, should you have any questions, please feel free to contact our office at (970) 328 -8685. Sincerely, Christina Hooper Assistant County Attorney and Attorney for the Board of Equalization