HomeMy WebLinkAboutR15-061 Assessor Change in Value Commissioner moved adoption of the foil wing Resolution: BOARD OF COUNTY COMMISSIONERS Sitting as the Board of Equalization COUNTY OF EAGLE, STATE OF COLORADO RESOLUTION NO. 2015- Q(Q RESOLUTION CONCERNING CHANGE IN VALUE IN ACCORDANCE WITH RECOMMENDATION OF EAGLE COUNTY ASSESSOR WHEREAS,pursuant to the provisions of Section 39-8-102 (1), C.R.S., it is the duty of 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 "Board"), to review the valuations for assessment of all taxable property appearing in the assessment role of the county and to correct any errors made by the Assessor; and WHEREAS, by letter dated July 2, 2015, attached hereto as Exhibit A, incorporated herein by this reference, the Eagle County Assessor informed the Board about an error in the assessment role; and WHEREAS, the Board is desirous of correcting such error to ensure just and equalized valuations for assessments within Eagle County. NOW, THEREFORE,BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO,ACTING IN ITS CAPACITY AS THE EAGLE COUNTY BOARD OF EQUALIZATION: THAT, the Board hereby enters an order with respect to the 2015 assessment of the property identified in Exhibit A, in accordance with the recommendation of the Eagle County Assessor. THAT, the Board hereby directs the Assessor to adjust the valuation as set forth in the letter of decision, attached hereto as Exhibit B and incorporated herein by this reference. THAT, this decision may be appealed to the Board of Assessment Appeals,the Fifth Judicial District Court or submitted to binding arbitration within for thirty(30) days of the decision was mailed to the taxpayer. MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado (sitting as the Board of Equalization) at its regular meeting held the 21st day of July, 2015. COUNTY OF EAGLE, STATE OF COLORADO, By and Through Its ATTEST: .. -. BOARD OF COUNTY COMMISSIONERS, ��+` .�., r Acting in its capacity as the Eagle County Ill F( Board of E'ualization jh" By: Odd II � /I Teak J. Simonton, Clerk to the Board Kathy 7 andler-Henry, Chair m'Y County Commissioners t- ( 11 �C.Q Q i_A anne McQueen , ommissioner A. ile/ ' ' /Ian H. Ryan, Commissi s ner Commissioner - seconded p_c_ r___ adoption of the foregoing resolution. The roll having been called, the vote was a ollows: Commissioner Chandler-Henry Gyf Commissioner McQueeney / i Commissioner Ryan 1' / This Resolution passed by 7/Q vote of the Board of County Commissioners of the County of Eagle, State of Colorado. (1—') Assessor's Office `' , ' Mark Chapin (970)328-8640 4111 Assessor 1-800-225-6136 Fax: 970-328-8679 www.eaglecounty.us EAGLE COUNTY Honorable Board of Equalization Eagle Board of County Commissioners 500 Broadway Eagle, Co 81631 July 2, 2015 Honorable Board: My staff discovered, after our notices of valuation were mailed, that we did not correctly value a vacant parcel known as Eagle Ranch Filing 14, Lot: 23. An override value that was placed on the account due to a CBOE determination for the 2013-2014 tax years was not removed for the 2015 re-appraisal leaving the 2013 - 2014 level of value in place. We have determined the total actual for the parcel as of January 1, 2015 to be $105,000. The property is located in tax district SC 168. Eagle Ranch Filing 14, Lot: 23 is owned by: Shapiro Development Co., P.O. Box 4990, Eagle, CO 81631. Real Property: Parcel Number: 2109-104-04-007 Actual Value on NOV Assessed Value Land: $45,600 $13,220 CBOE Actual Value Assessed Value $105,000 $30,450 Under the authority given you in § 39-8-102(1), C.R.S., we respectfully request you increase the value of the vacant parcel. § 39-8-102(1), C.R.S., states: "The county board of equalization shall review the valuations for assessment of all taxable property appearing in the assessment roll of the county, directing the Assessor to supply any omissions which may come to its attention. It shall correct any errors made by the Assessor, and, whenever in its judgment justice and right so require, it shall raise, lower, or adjust any valuation for assessment appearing in the assessment roll to the end that all valuations for assessment of property are just and equalized within the county." ,V Eagle County Building,500 Broadway, PO Box 449,Eagle,Colorado 81631-0449 � zJr Honorable Board of Equalization Eagle Board of County Commissioners 500 Broadway Eagle, Co 81631 Please see attached recommendation and supporting sales data. Thank you for your consideration in this matter. Sincerely, hapi Eagle County Assessor Eagle County Building,500 Broadway, PO Box 449, Eagle,Colorado 81631-0449 Eagle Ranch Nbhd 809 Vacant Land Sales Used for 2015 Re-appraisal Time 2015 2013 Account# Address Sale Date Sales Price Adjusted Calculated Calculated Sales Price Value Value R059156 000078 ASTER CT 9/25/2012 $66,000 $128,370 $100,000 $42,000 R050336 000038 IRIS PL 10/12/2012 $100,000 $190,000 $110,000 $54,000 R050297 000039 LONE SPUR 10/16/2012 $100,000 $190,000 $100,000_ $48,000 R052383 000046 LEFT LADY BELLE PL 10/24/2012 $60,000 $114,000 $100,000_ $48,000 R057973 000050 N PENSTEMON LN 10/24/2012 $67,800 $128,820 $115,000 $66,000 R057962 001077 FOURTH OF JULY RD 2/18/2013 $112,000 $192,640 $115,000 $575,200 R059135 002245 E HAYSTACKER DR 3/15/2013 $105,000 $175,875 $170,000 $78,000 R052360 000131 CALLIE CLARK CT 3/19/2013 $57,000 $95,475 $100,000 $83,920 R057388 000089 THRESHER CT 3/26/2013 $55,000 $92,125 $110,000 $54,000 R057399 000162 THRESHER CT 4/3/2013 $65,100 $106,113 . $70,000 $42,000 R052400 000512 HERNAGE CREEK RD 5/24/2013 $59,999 $95,098 $95,000 $54,000 R055805 002315 EAGLE RANCH RD 5/28/2013 $85,500 $135,517 $100,000 $51,000 R050138 000031 E DOUBLE HITCH 6/13/2013 $62,500 $96,250 $80,000 $42,000 R055829 002494 EAGLE RANCH RD 6/19/2013 $70,000 $107,800 $105,000 $57,000 R059925 000104 NEW YORK MOUNTAIN RD 7/2/2013 $165,000 $246,675 $180,000 $86,180 R057965 001088 FOURTH OF JULY RD 7/3/2013 $85,000 $127,075 $115,000 $66,000 R055798 002229 EAGLE RANCH RD 7/24/2013 $100,000 $149,500 $85,000 $51,000 R050141 000091 E DOUBLE HITCH 8/2/2013 $65,000 $94,250 $80,000 $42,000 R050267 000067 ROBINS EGG LN 8/30/2013 $76,800 $111,360 $110,000 $54,000 R051196 000033 BUNKHOUSE PL 9/24/2013 $60,000 $84,300 $100,000_ $48,000 R057940 000126 N PENSTEMON LN 11/13/2013 $93,000 $122,295 $115,000 $66,000 R057924 000203 N PENSTEMON LN 12/10/2013 $72,000 $91,440 $100,000 $60,000 R052410 000458 HARRIER CIR 12/20/2013 $105,000 $133,350 $110,000_ $54,000 R050265 000119 ROBINS EGG LN 1/21/2014 $80,500 $98,612 $110,000 $54,000 R059119 000026 ASTER CT 2/4/2014 $92,500 $109,150 $105,000 $48,000 R051242 001935 EAGLE RANCH RD 2/25/2014 $84,000 $99,120 $100,000 $51,000 R051220 000068 W FOXGLOVE LN 4/4/2014 $109,000 $118,810 $110,000 $54,000 R050112 000233 HAYSTACKER DR 4/17/2014 $85,000_ $92,650 $110,000 _$54,000 R050081 000355 LIME PARK DR 5/5/2014 $107,500 $112,337 $110,000 $54,000 R052406 000259 HARRIER CIR 5/9/2014 $85,000 $88,825 $100,000 $48,000 R050101 000019 SEVEN HERMITS DR 5/28/2014 $107,300 $112,128 $110,000 $54,000 R051239 001851 EAGLE RANCH RD 5/28/2014 $87,000 $90,915 $100,000_ $51,000 R051221 000046 W FOXGLOVE LN 5/30/2014 $110,000 $114,950 $110,000 $54,000 R050078 000277 LIME PARK DR 6/12/2014 $113,000 $113,000 $110,000 $54,000 R050323 000022 E DEWEY PARK 6/18/2014 $138,000 $138,000 $110,000 $54,000 R059160 000047 ASTER CT 6/23/2014 $100,000 $100,000 $100,000 $42,000 Medians $85,250 $112,233 $105,000 $54,000 V D Y N N I ■W 01 tJn W A Y!i N O� YA+ IIi V OWi O A UJi W r N W Z ��nn 0 D D D D D O p D D D D D D D D D D D D D D =. 4+A WI WI 3 ,T, rAAWI WIp�o yP�WIp� S a cp�s r, Imoo ernc cpAs rnrn fir,o,,cp�i rnrn con co, _ A - D z D D D z D v D D D D D D D D D D D D D D g W 2 2 2 0 Z 2 2 2 Z 2 Z Z 2 2 2 Z 2 Z Z y F 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 P. A y A A pp A 6666' 663666666636 W ,�� � g 0 0 0 0 0 0 O . 1 !....,3,, �GBS °g,o � � og00055 . oog � 11111 5G og '..g. ..8's 0 0 oo a§00000 2SS000000 0 00 00 00 00 000000S000 §oo a N yy V 41 O O O V V V A A FW+If N N r A A. N r r a y; . §§ § § § §§ § § §§ § § § § § § § §§ § § .. R At 0 , , .4' ' ' Ar p-, ], ! &,. Asa* i E. � 1 ,4 , .4 '4, _ 4,4 ,_ _ , i , * . -,1 i :44 • .0 I s' f A 3 .m.g 4 lir . 8XS I __[T I / . . EAGLE COUNTY BOARD OF EQUALIZATION (CBOE) PO Box 850 . 500 Broadway Eagle, CO 81631 (970) 328-8645 • cboe @eaglecounty.us NOTICE OF CHANGE IN VALUATION July 21, 2015 Shapiro Development Co. P.O. Box 4990 Eagle, CO 81631 RE: Parcel#2109-104-04-007 Dear Mr. Shapiro: In reviewing the 2015 assessment roll we discovered an error in the assessment of the property identified above. See Exhibit A, attached hereto. An override value that was placed on the account due to a CBOE determination for 2013-2014 was not removed for the statutorily required 2015 re-appraisal, leaving the 2013-2014 level of value in place. Under the authority granted to the Eagle County Board of Equalization in § 39-8-102(1), C.R.S., we adjusted your value as shown below in order to achieve just and equalized valuations for assessment of real property within Eagle County. Assessor Actual Value CBOE Adjusted Actual Value Real Property: $45,600 $105,000 In the event you wish to appeal the decision of the Eagle County Board of Equalization, you may appeal to the Board of Assessment Appeals (BAA) or the Eagle County District Court for a trail de novo; or, submit the case to binding arbitration. The appeal process(es) are described on the reverse side of this letter. If you have any questions regarding this matter, you may contact the Eagle County Attorney's Office at 970.328.8685 or PO Box 850, Eagle, CO OGLE -1,4 e Eagle County Board of Equalizano w • Teak J. Simonton, Eagle County Clerk and Recorder,and Clerk to the Eagle County Board of Equalization I sip,