No preview available
HomeMy WebLinkAboutR12-121 Abatement Resolution 46' Commissioner J1 1 C�1C,`-t moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2012 - 17/ ( RESOLUTION CONCERNING HEARINGS ON TAXPAYER GENERATED PETITIONS 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, various petitions for abatement have been submitted to the Board by taxpayers for the purposes of correcting alleged erroneous valuations for assessment, irregularity in levying, clerical errors and /or overvaluations; and WHEREAS, said petitions have been previously submitted to the Eagle County Assessor (the "Assessor ") for consideration and recommendation; and WHEREAS, per the Assessor Reference Library ( "ARL ") abatement petitions filed for any reason may be considered only for assessment years in which the taxpayer owned the property. WHEREAS, CDDR Properties -OG, LLC was not the owner of record until May 18, 2011 and, therefore, did not hold title for any part of 2010, leaving them without standing to request abatement of the 2010 taxes (15- AR -DPT). WHEREAS, taxes in the state of Colorado are collected a year in arrears, so the 2010 taxes would be collected in 2011. The 2010 taxes on this property were paid on time and without interest by Texas Capital Bank. Assignment of the Public Trustee's Certificate of Purchase from Texas Capital Bank to CDDR Properties -OG, LLC did not occur until May 18, 2011. Therefore, Petitioner does not have standing to bring this appeal. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Eagle County, Colorado, THAT, the Board finds CDDR Properties -OG, LLC has no standing and therefore supports the Denial recommendation of the Assessor's Office for the following schedule numbers and the tax years and enters orders with respect to the petitions for abatement in accordance with such recommendations. Schedule Number Tax Year(s) R060348 2010 R064719 2010 R064720 2010 R064721 2010 R064722 2010 R064724 2010 R064725 2010 R064718 2010 BE IT FURTHER RESOLVED, that the petitions are hereby denied. This denial 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, Department of Local Affairs, 1313 Sherman Street, Room 315, Denver, Colorado 80203. MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the day of DUa tn,�,l� ,f1 -2012. COUNTY OF EAGLE, STATE OF COLORADO BY AND THROUGH ITS BOARD OF COUNTY COMMISSIONERS BY: 1' Peter F. Runyon, l irman ATTEST: of t ' A 0 _'M v , H on ney, Commissioner Teak J. Simonton, Clerk to the ° °!®ttpo °. 4gArk, /take, Board of County Commissioners Sara J. Fisher, C missioner Commissioner SIA _1 seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Peter F. Runyon (1 ti Commissioner Jon Stavney Yu-1. Commissioner Sara J. Fisher This Resolution passed by ( ) vote of the Board of County Commissioner of the County of Eagle, State of Colorado. 2