HomeMy WebLinkAboutR13-062 taxpayer generated petitions for abatementCommissioner (L-Lflcs-�—'c - moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2013 - L�
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
1
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 `?'' day of 3 t," 2013.
J
COUNTY OF EAGLE, STATE OF COLORADO
BY AND THROUGH ITS BOARD OF COUNTY
COMMISSIONERS
BY: n
ATTEST:
Teak J. Simonton, glerk to the
Board of County Commissioners
Sara J. fisher, Chairma
T afi H. Rvan, Commissioner
Kathy C� ndler- Henry, Commissioner
Commissioner 0 s -A PU C - ption of the foregoing resolution. The roll having
been called, the vote was as follows:
Commissioner Fisher 0,4A k
Commissioner Ryan
Commissioner Chandler- Henry
pj
ABATEMENT RECOMMENDATIONS
ASSESSOR GENERATED TAXPAYER GENERATED FX
To: Mark Chapin, Eagle County Assessor
From: Andrea Noakes
Date: 4/18/2013
Owner: SC MOUNTAIN TOP LLC
Schedule #: R040104 Tax Parcel #: 2101 - 053 -01 -013
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:
eDenial FX Approval as Submitted
Abatement /Refund different than requested (Approval in part)
Assessment Rate: 29
TAX YEAR 2011
Tax Area: SC103
Actual
Orig: $5,666,180
Corr: $4,500,000
Abate: $1,166,180
Mill Rate:
46.9
Assessed
Taxes
$1,643,190
$77,065.60
Orig:.
$1,305,000
$61,204.50
Corr:
$338,190
$15,861.10
Abate
TAX YEAR
Tax Area: Mill Rate:
Actual Assessed Taxes
The basis of the recommendation is:
I recommend this abatement should be approved as submitted. The value of the subject property was appealed
in 2012 and was lowered prior to the BAA hearing. The agreed upon value was largely based on an appraisal
submitted by the petitioner. The 2012 value was lowered to $4,500,000. According to state statute, the valuation
must be the same for 2011 and 2012 unless there are unusual conditions such as remodels change in use, or new
construction. Since there has been no change to this property, I would recommend approval of this abatement.
Appraisal Manager Approval:
Assessor Approval:
a AIL
G: /DOCS /Abatements /2011 /AbatementRealForm.xlsx Revised 4 -20 -11 MJK
