No preview available
HomeMy WebLinkAboutR13-061 Taxpayer generated petitionsCommissioner moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2013 - b if 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, the Board has appointed an independent hearing referee experienced in property valuation (the "Referee ") to conduct hearings on behalf of the Board, to make findings based upon testimony and evidence presented by taxpayers and Assessor's representatives, and to submit recommendations to the Board for its final decision; and WHEREAS, the Referee has submitted his recommendations to the Board for its final decision, the Board has considered such recommendations 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 Referee for the schedule numbers, the tax years and for the reasons set forth in the Referee'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." BE IT FURTHER RESOLVED that a petition denied, in whole or in part, 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 °t! day of _,-t , 2013. ATTEST: COUNTY OF EAGLE, STATE OF COLORADO BY AND THROUGH ITS BOARD OF COUNTY COMMISSIONERS Teak J. Simonton, Clerk to the Board] of County Commissioners Commissioner seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Fisher Commissioner Ryan Commissioner Chandler -Henry `, This Resolution passed by � r/ vote of the Board of County Commissioner of the County of Eagle, State of Colorado. June 19, 2013 R050063 Parcel # 2109- 091 -08 -003 Owner: Pamela Jean Peterson Trust Assessor's Original Value: $967,190 (2012) Petitioner's Value: $750,000 (2012) Referee's Recommendation: $967,190 (2012) Classification: Single Family Residential Abatement Tax Year(s) 2012 Conclusion: The petitioner did not present sufficient probative sales evidence to prove that the value for the subject property should be adjusted to $750,000. The hearing officer recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2012. 06/21/2013 Hearing Officer Date EJC IT a June 19, 2013 R050888 Parcel # 2107 - 163 -02 -003 Owner: Richard B. Quigley Assessor's Original Value: Petitioner's Value: Referee's Recommendation $225,000 (2012) $100,000 (2012) $225,000 (2012) Classification: Residential vacant land Abatement Tax Year(s) 2012 Conclusion: The petitioner did not present sufficient probative sales evidence to prove that the value for the subject property should be adjusted to $100,000. The hearing officer recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2012. 06/21/2013 Hearing Officer Date June 19, 2013 R060558 Parcel # 2111- 043 -26 -001 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $26,100 (2010) Petitioner's Value $170(2010) Referee's Recommendation: $26,100 (2010) Classification: Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not present sufficient probative sales evidence to prove that the value for this vacant tract of land be adjusted to a minimal value of $170. If this tract of "open space" were included in a condominium or townhome subdivision and noted as an undivided interest to each site, then the petitioner's agent would have justification that a zero value be assigned this tract. However, this is not the case with this parcel. The hearing officer recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Hearing Officer 06/20/2013 Date June 19, 2013 R060559 Parcel # 2111- 043 -26 -002 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date _06/20/2013 June 19, 2013 R06560 Parcel # 2111- 043 -26 -003 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 R060561 Parcel # 2111- 043 -26 -004 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 8060562 Parcel # 2111- 043 -26 -005 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 R060563 Parcel # 2111- 043 -26 -006 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 R060564 Parcel # 2111- 043 -26 -007 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. 06/20/2013 Referee Date June 19, 2013 R060569 Parcel # 2111- 043 -26 -012 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date _06/20/2013 June 19, 2013 R060570 Parcel # 2111- 043 -26 -013 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date 06/20/2013 June 19, 2013 R060572 Parcel # 2111- 043 -26 -015 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date _06/20/2013 June 19, 2013 R060573 Parcel # 2111- 043 -26 -016 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 R060580 Parcel # 2111- 043 -27 -001 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. J _06/20/2013 Referee Date June 19, 2013 8060581 Parcel # 2111- 043 -27 -002 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $258,750 (2010) Petitioner's Value $239,950 (2010) Referee's Recommendation: $258,750 (2010) Classification: Single Family Residential Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not present sufficient probative sales evidence to prove that the value for the subject property should be adjusted to $239,950. The hearing officer recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. 06/20/2013 Hearing Officer Date June 19, 2013 R060583 Parcel # 2111- 043 -27 -004 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor, 's assigned land value and deny this abatement petition for the assessment year of 2010. 06/20/2013 Referee Date June 19, 2013 R060584 Parcel # 2111- 043 -27 -005 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. 06/20/2013 Referee Date June 19, 2013 R060585 Parcel # 2111- 043 -27 -006 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. 06/20/2013 Referee Date June 19, 2013 R060586 Parcel # 2111- 043 -27 -007 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value . $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 Parcel # 2111- 043 -27 -008 Owner: Stratton Flats Homes, LLC /Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $43,760 (2010) Petitioner's Value $35,365 (2010) Referee's Recommendation: $43,760 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date 06/20/2013 June 19, 2013 W -TI : • Parcel # 2111- 043 -27 -010 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date _06/20/2013 June 19, 2013 R060590 Parcel # 2111- 043 -27 -011 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 R060591 Parcel # 2111- 043 -27 -012 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date J06/20/2013 June 19, 2013 R060592 Parcel # 2111- 043 -27 -013 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date 06/20/2013 June 19, 2013 R060593 Parcel # 2111- 043 -27 -014 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date 06/20/2013 June 19, 2013 R060594 r Parcel # 2111- 043 -27 -015 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. a Referee Date 06/20/2013 June 19, 2013 ra"Ter-MMM Parcel # 2111- 043 -27 -016 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 ICI.I •. Parcel # 2111- 043 -27 -017 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date _06/20/2013 June 19, 2013 8060597 Parcel # 2111- 043 -27 -018 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales, documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 R060598 Parcel # 2111- 043 -28 -001 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date _06/20/2013 June 19, 2013 R060599 Parcel # 2111- 043 -28 -002 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inca Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 -�l Parcel # 2111- 043 -28 -003 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. 06/20/2013 Referee Date June 19, 2013 R060601 Parcel # 2111- 043 -28 -004 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. 06/20/2013 Referee Date June 19, 2013 R060602 Parcel # 2111- 043 -28 -005 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 R060603 Parcel # 2111- 043 -28 -006 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. W �t - Referee Date _06/20/2013 June 19, 2013 ' /.1.1I Parcel # 2111- 043 -28 -007 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Referee Date 06/20/2013 June 19, 2013 I.1.1 Parcel # 2111- 043 -28 -008 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 '1.1.1^, Parcel # 2111- 043 -28 -009 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $42,620 (2010) Petitioner's Value $34,446 (2010) Referee's Recommendation: $42,620 (2010) Classification: Single Family Residential Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not offer any sales documentation to support the 24% land -to- building ratio used to establish an unadjusted land value estimate of $79,200. The sales documentation submitted by the assessor's office indicating a land -to- building ratio of 30% and the land sales grid indicating a land value range from $95,710 to $102,375 both support the $98,000 per lot value assigned by the assessor's office as the unadjusted market land value. The hearing office recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Referee Date June 19, 2013 R063634 Parcel # 2111- 043 -03 -006 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $6,940 (2010) Petitioner's Value $170(2010) Referee's Recommendation: $6,940 (2010) Classification: Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not present sufficient probative sales evidence to prove that the value for this vacant tract of land be adjusted to a minimal value of $170. If this tract of "open space" were included in a condominium or townhome subdivision and noted as an undivided interest to each site, then the petitioner's agent would have justification that a zero value be assigned this tract. However, this is not the case with this parcel. The hearing officer recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Hearing Officer 06/20/2013 Date June 19, 2013 R063642 Parcel # 2111- 043 -25 -016 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $272,230 (2010) Petitioner's Value $254,100 (2010) Referee's Recommendation: $272,230 (2010) Classification: Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not present sufficient probative sales evidence to prove that the value for this vacant tract of land be adjusted to $1.50 per sq. ft. or $65,340 per acre. The hearing officer recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. 06/20/2013 Hearing Officer Date June 19, 2013 R063643 Parcel # 2111- 043 -25 -017 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $6,390 (2010) Petitioner's Value $170(2010) Referee's Recommendation: $6,390 (2010) Classification: Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not present sufficient probative sales evidence to prove that the value for this vacant tract of land be adjusted to a minimal value of $170. If this tract of "open space" were included in a condominium or townhome subdivision and noted as an undivided interest to each site, then the petitioner's agent would have justification that a zero value be assigned this tract. However, this is not the case with this parcel. The hearing officer recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. _06/20/2013 Hearing Officer Date June 19, 2013 R063646 Parcel # 2111- 043 -26 -023 Owner: Stratton Flats Homes, LLC / Brenda Fearn /Sterling Property Tax Specialist, Inc. Assessor's Original Value $850,220 (2010) Petitioner's Value $793,600 (2010) Referee's Recommendation: $850,220 (2010) Classification: Vacant Land Abatement Tax Year(s) 2010 Conclusion: The petitioner's agent did not present sufficient probative sales evidence to prove that the value for this vacant tract of land be adjusted to $1.50 per sq. ft. or $65,340 per acre. The hearing officer recommends the Eagle County Board of Commissioners uphold the assessor's assigned land value and deny this abatement petition for the assessment year of 2010. Hearing Officer _06/20/2013 Date