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HomeMy WebLinkAboutR13-034 Taxpayer Generated Petitions for Abatements Commissioner 1 moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2013 - 0 RESOLUTION CONCERNING 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, the Assessor has recommended approval of certain petitions for abatement and such recommendations are attached hereto as Exhibit "A" and incorporated herein by this reference; and 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 for the reasons set forth in the Assessor's recommendation sheets 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 I (D day of L , 2013. COUNTY OF EAGLE, STATE OF COLORADO BY AND THROUGH ITS BOARD OF COUNTY COMMISSIONERS BY: Jon Stavney, Chairman ATTEST: 4111,ili c / / w ter:' Sara J. Fisher, Commission; r . o Teak J. Simonton, Clerk to th - Board of County Commissioners Ji n H. Ryan, Commissioner Commissioner L.'t 41-00- seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Stavney 0- Commissioner Fisher h Commissioner Ryan Vi0 / 6 2 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED I 1 TAXPAYER GENERATED IX To: Mark Chapin, Eagle County Assessor From: Micah Hayward Date: 20- Feb -13 Owner: S. Lindsay Webbe Schedule #: R017827 Tax Parcel #: 2105 - 034 -06 -003 The appraisal section has completed its review of the referenced property as of this date and here submits it's findings and recommendations as stated below: Denial IX 1 Approval as Submitted Abatement /Refund different than requested (Approval in part) Assessment Rate: 7.96 TAX YEAR 2010 TAX YEAR 2011 Tax Area: SC064 Mill Rate: 60.022 Tax Area: SC064 Mill Rate: 62.421 Actual Assessed Taxes Actual Assessed Taxes Orig: $1,000,000 $290,000 $17,406.40 Orig: $750,000 $217,500 $13,576.56 Corr: $1,000,000 $79,600 $4,777.76 Corr: $750,000 $59,700 $3,726.52 Abate: $0 $210,400 $12,628.64 Abate: $0 $157,800 $9,850.0 The basis of the recommendation is: The subject parcel was originally classified as vacant land and assessed at 29% for the 2010 and 2011 tax years. The subject parcel qualified for the the residential assessment rate of 7.96% for the 2010 and 2011 tax years as defined by 39 -1 -102, C.R.S. The subject parcel was used in conjunction with the adjacent, residentially improved parcel and was under common ownership as of the 2010 and 2011 assessment dates. Appraiser recommends approval based on ownership history and documents submitted by the petitioner showing the unimproved lot was used in conjunction with the adjacent residential lot. Appraisal Manager Approval: atkaillIPt• Assessor Approval: / C' J� G: /DOCS/ Abatements /2011 /AbatementRealForm.xlsx Revised 4 -20 -11 MJK EXHIBIT ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED I TAXPAYER GENERATED ell To: Mark Chapin, Eagle County Assessor From: Micah Hayward Date: 20- Feb -13 Owner: S. Lindsay Webbe Schedule #: R017831 Tax Parcel #: 2105 - 034 -06 -001 The appraisal section has completed its review of the referenced property as of this date and here submits it's findings and recommendations as stated below: I Denial Abatement /Refund different than requested pprov A © al in part) Approval as Submitted ( Assessment Rate: 7.96 % TAX YEAR 2010 TAX YEAR 2011 Tax Area: SC064 Mill Rate: 60.022 --- Tax Area: SC064 Mill Rate: 62.421 Actual Assessed Taxes Orig: $1,000,000 $290,000 Actual Assessed Taxes $17,406.40 Orig: $750,000 $217,500 Corr: $880,000 $70,050 $ Corr: $ 6 �— ---- $660,000 $52,540 $3,279.60 Abate: $120,000 $50 $1 3 2 8 Abate: $90,000 $ 16 $10,296.96 The basis of the recommendation is: The subject parcel was originally classified as vacant land and assessed at 29% for the 2010 and 2011 tax years. The subject parcel qualified for the the residential assessment rate of 7.96% for the 2010 and 2011 tax years as defined by 39 -1 -102, C.R.S. The subject parcel was used in conjunction with the adjacent, residentially improved parcel and was under common ownership as of the 2010 and 2011 assessment dates. In addition to the re classification of the subject parcel, the estimated market value has been reduced based on information provided to the Assessor's Office regarding a sewer easement running through the southeastern portion of the lot. Appraiser recommends approval based on knowledge of utility easement, ownership history and documents submitted by the petitioner showing the unimproved lot was used in conjunction with the adjacent residential lot. Appraisal Manager Approval: j = Assessor Approval: G: /DOCS/ Abatemen / 2011 /AbatementRealForm.xl Revised 4 -20 -11 MJK