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.
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/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
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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,