HomeMy WebLinkAboutR16-041 Hearings on Taxpayer Generated Petitions for Abatement and Refund of Taxes Commissioner moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2016 -
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."
4. .,► • FORM
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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 11 day of IM.44 , 2016.
,di"Atte COUNTY OF EAGLE, STATE OF It COLORADO, By and Through Its
1,„ e BOARD OF COUNTY COMMISSIONERS
ATTEST: •
�V.1�L �I c�t k nac.�it a �i By. •I _
Clerk to tli� Board of It-..nne Queen-
County Commissio .it �-�
041V1`• Al��
ha . Ryan
�C sp ;•sione,
Kat y Ch .ler-Henry
Commissioner
Commissioner 441 _.- t4t.,4- -seconded adoption of the foregoing resolution. The roll having
been called, the vote was as follows:
Commissioner McQueeney
Commissioner Ryan ,,.
Commissioner Chandler-Henry k
This resolution passed by / vote of the Board of County Commissioners of the
County of Eagle, State of Colorado
2
March 29, 2016
R059967
Parcel #2467-074-63-004
Owner: COLORADO LA PALOMA INC/Travis Stuard -Agent
Assessor's Original Value $351,110 (2015)
Petitioner's Value $351,110 (2015)
Referee's Recommendation: $351,110 (2015)
Classification: Vacant Land
Abatement Tax Year(s):2015
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on March 29, 2016. Petitioner(s) were
represented by Travis Stuard. Respondent was represented by Patrick Corcoran and Kevin Cassidy. I
recommend denial.
05 12!2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R008000
Parcel#2101-081-05-001
Owner: LIBRA HOLDINGS LLC/Roger Pack-Agent
Assessor's Original Value $1,818,140 (2013 &2014)
Petitioner's Value $1,665,000 (2013 &2014)
Referee's Recommendation: $1,818,140 (2013 &2014)
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Bonnie Embry and Kevin Cassidy. I
recommend denial.
21/ 9
04/21/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R042693
Parcel#2101-082-68-001
Owner: CHARLES A. MCMUNN REVOCABLE TRUST/Roger Pack -Agent
Assessor's Original Value $6,071,040 (2013 &2014)
Petitioner's Value $5,600,000 (2013 &2014)
Referee's Recommendation: $6,071,040 (2013 &2014)
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Bonnie Embry and Kevin Cassidy. I
recommend denial.
04/2=1/21
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R048918
Parcel#2105-142-01-069
Owner: DRG RESORTS LLC, FRANK AND MARCIA DEL RIO/Roger Pack-Agent
Assessor's Original Value $4,319,540 (2013&2014) Assessed Value: $343,833
Petitioner's Value $3,920,000 (2013 &2014) Asssessed Value: $312,030
Referee's Recommendation: $4,120,000 (2013 &2014) Assessed Value: $327,950
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Kristina Birk and Kevin Cassidy. I
recommend an adjustment.
04/21/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R040190
Parcel # 1943-361-07-017
Owner: GUSTAFSON, JAMES E. &JEANNE/Roger Pack-Agent
Assessor's Original Value $4,193,830 (2013 &2014) Assessed Value: $333,828
Petitioner's Value $3,950,000 (2013 &2014) Assessed Value: $314,419
Referee's Recommendation: $3,965,080 (2013 &2014) Assessed Value: $315,620
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Kristina Birk and Kevin Cassidy. I
recommend an adjustment.
/ sue-
04/21/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R011682
Parcel # 2105-133-01-014
Owner: JOANN G. HICKEY QUALIFIED PERSONAL RESIDENCE TRUST I, LEON GONZALEZ TRUSTEE
- ETAL/Roger Pack -Agent
Assessor's Original Value $2,848,250 (2013&2014)
Petitioner's Value $2,425,000 (2013 &2014)
Referee's Recommendation: $2,848,250 (2013 &2014)
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Kristina Birk and Kevin Cassidy. I
recommend denial.
jr." /0
04/21/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R040211
Parcel# 1943-361-08-007
Owner: COYER, AMY J. &STEVEN C./Roger Pack -Agent
Assessor's Original Value $4,110,720 (2013 &2014)
Petitioner's Value $3,350,000 (2013 &2014)
Referee's Recommendation: $4,110,720 (2013 &2014)
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Kristina Birk and Kevin Cassidy. I
recommend denial.
04/21/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R040177
Parcel # 1943-361-07-004
Owner: SCHULTZ, DEBORAH Z. &JAMES H. / Roger Pack -Agent
Assessor's Original Value $4,131,030 (2013 &2014)
Petitioner's Value $3,500,000 (2013 &2014)
Referee's Recommendation: $4,131,030 (2013 &2014)
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Kristina Birk and Kevin Cassidy. I
recommend denial.
-may} ��^
04/21/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R045300
Parcel#2105-144-01-014
Owner: SANKEY, JAMES & BETH /Roger Pack-Agent
Assessor's Original Value $4,500,000 (2013 &2014)
Petitioner's Value $3,175,000 (2013 &2014)
Referee's Recommendation: $4,500,000 (2013 &2014)
Classification: Vacant Land
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Kristina Birk and Kevin Cassidy. I
recommend denial.
.00-e /4/
04/25/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R048561
Parcel #2105-142-01-061
Owner: SANKEY, JAMES & BETH /Roger Pack -Agent
Assessor's Original Value $4,128,070 (2013 &2014) Assessed Value: $328,591
Petitioner's Value $3,625,000 (2013 &2014) Assessed Value: $288,547
Referee's Recommendation: $3,638,730 (2013 &2014) Assessed Value: $289,640
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Kristina Birk and Kevin Cassidy. I
recommend an adjustment.
04/25/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R009558
Parcel #2101-081-01-004
Owner: SUSAN REPETTI RUTHERFORD MANAGEMENT TRUS /Roger Pack -Agent
Assessor's Original Value $1,277,200 (2013 &2014)
Petitioner's Value $1,050,000 (2013 &2014)
Referee's Recommendation: $1,277,200 (2013 &2014)
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Andie Noakes and Kevin Cassidy. I
recommend denial.
04/25/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R012420
Parcel#2101-122-13-001
Owner: CARNIE LIVING TRUST / Roger Pack -Agent
Assessor's Original Value $1,067,020 (2013 &2014)
Petitioner's Value $820,000 (2013 &2014)
Referee's Recommendation: $1,067,020 (2013 &2014)
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Andie Noakes and Kevin Cassidy. I
recommend denial.
04/25/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R039444
Parcel#2101-123-13-009
Owner: LAW, SUSAN C. /Roger Pack -Agent
Assessor's Original Value $1,633,350 (2013 &2014) Assessed Value: $ 130,010
Petitioner's Value $1,280,000 (2013 &2014) Assessed Value: $ 101,884
Referee's Recommendation: $1,433,210 (2013 &2014) Assessed Value: $ 114,080
Classification: Residential
Abatement Tax Year(s) 2013 &2014
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s) were
represented by Roger Pack. Respondent was represented by Andie Noakes and Kevin Cassidy. I
recommend an adjustment.
/ 4/ /7;,/,0,
04/26/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 25, 2016
R054454
Parcel#2107-014-01-033
Owner: BEHRINGER HARVARD CORDILLERA LLC /Joe Monzon -Agent
Assessor's Original Value $12,122,250 (2015)
Petitioner's Value $10,000,000 (2015)
Referee's Recommendation: $12,122,250 (2015)
Classification: Residential
•Abatement Tax Year(s) 2015
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven via teleconference on April 25, 2016,
Petitioner(s) were represented by Joe Monzon. Respondent was represented by Ryan Kane and Kevin
Cassidy. I recommend denial.
PFD ,: %
04/27/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A
April 18, 2016
R040266
Parcel# 1943-364-09-011
Owner: DONAHUGH, JAMES P. & DEBRA L./Travis Stuard -Agent
Assessor's Original Value $1,155,000 (2014); $990,000 (2015)
Petitioner's Value $1,155,000 (2014); $990,000 (2015)
Referee's Recommendation: $1,155,000 (2014); $990,000 (2015)
Classification:Vacant Land •
Abatement Tax Year(s):2014 &2015
Reason:
THIS MATTER was heard by Hearing Officer Willem van der Hoeven on April 18, 2016. Petitioner(s)were
represented by Travis Stuard. Respondent was represented by Kristina Birk and Kevin Cassidy. I
recommend denial.
Ve1/62
04/21/2016
Willem van der Hoeven, Hearing Officer Date
EXHIBIT A