HomeMy WebLinkAboutR16-059 Assessor Generated Petition 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- Cj q
RESOLUTION CONCERNING AN ASSESSOR GENERATED
PETITION 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, a petition for abatement has been submitted to the Board by the Eagle County
Assessor (the "Assessor") for the purpose of correcting erroneous valuation for assessment,
irregularity in levying, clerical errors and/or overvaluations discovered by the Assessor; and
WHEREAS,the Board has considered the recommendation of the Assessor with respect to the
abatement petition submitted by the Assessor, and such recommendation is attached hereto as
Exhibit "A," and incorporated herein by this reference.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Eagie
County, Colorado,
THAT, the Board hereby approves the recommendation of the Assessor for the schedule
number, the tax year and the reason set forth in the Assessor's recommendation attached hereto as
Exhibit "A"and enters an order with respect to the petition for abatement in accordance with such
recommendation.
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 recommendation set forth and attached hereto as
Exhibit "A."
��' .,..• y.1(i . FIRM
:y:
Eagie County A-orney's Office
By:
Eagle County Commissioners'Office
MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of
Eagle, State of Colorado at its regular meeting held the 7-4 day of J U t,ti , 2016.
COUNTY OF EAGLE, STATE OF
d' % COLORADO, By and Through Its
'OARD OF COUNTY COMMISSIONERS
ATTEST:
-t via-K- Lv(l v.c�€ 10 * �o .:y: Q
Clerk to the.:oard of °twit, nne McQueen
County Commissi Hers
117%-t '.
F ian . Rya.
Co a ion r
tit�,. he 41!11.4 , ' Alt
Kathy C dler-Henry
Commissioner (.
Commissioner4/os..QLut-- -11144" seconded adoption of the foregoing resolution. The roll
having been called, the vote was as follows:
Commissioner McQueeney 4.4
Commissioner Ryan 4-.4
Commissioner Chandler-Henry 4-14
This Resolution passed by /0 vote of the Board of County Commissioner of the
County of Eagle, State of Colorado.
•
2
1- ABATEMENT RECOMMENDATIONS
ASSESSOR GENERATED X TAXPAYER GENERATED
To: Mark Chapin, Eagle County Assessor
From: John Zimmerman
Date: 30-Jun-16
Owner: 211 Eagle Road LLC
Schedule 44: R027091 Tax Parcel 44: 2103-172-01-002
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:
Denial X Approval as Submitted
Abatement/Refund different than requested(Approval in part)
Assessment Rate: 29.00%
TAX YEAR 2015 TAX YEAR
Tax Area: SC037 Mill Rate: 67.605 Tax Area: Mill Rate:
Actual Assessed Taxes Actual Assessed Taxes
Orig: $4,600,390 $1,334,120 $90,193.20 Orig:
Corr: $3,861,900 $1,119,960 $75,714.90 Corr:
Abate: $738,490 $214,160 $14,478.30 Abate: $0 $0 $0.00
The basis of the recommendation is:
The petitioner provided creditable lease comparables and sale comparables for the 2016 Assessor level appeal.
This 2015 abatement is to reflect the negotiated value.
Appraisal Manager Approval: 1∎� 9A , Assessor Approval: A,
G:/DOCS/Abatements/2011/AbatementRealForm.xls€xhibit A Revised 4-20-11 MJK
BOARD OF EAGLE COUNTY COMMISSIONERS
STATE OF COLORADO,COUNTY OF EAGLE
Eagle County Schedule Number: R027091
STIPULATION ON PETITION FOR ABATEMENT OR REFUND OF TAXES(As to Tax
Year(s) 2015
Petitioner,
211 Eagle Road LLC,c%Terry Gilliland
vs.
EAGLE COUNTY ASSESSOR
Respondent.
Petitioner and Respondent hereby enter into this Stipulation regarding Petitioner's
petition for abatement/refund of taxes jointly move the Eagle County Board of County
Commissioners to enter its decision based on this stipulation.
Petitioner and Respondent agree and stipulate as follows:
1. The property subject to this stipulation is described as:
211 Eagle Road LLC
Highway 6
Avon,(Eagle-gall) CO 81620
Eagle-Vail Filing 1, Block: 9,Lot:2
2. The County Assessor originally assigned the following value and
classification to the Subject Property for tax year(s)2015.
2015
Actual Value: $4,600,390
Classification: Commercial
Assessment Rate: 29%
Assessed Value: $1,334,120
2. After review and negotiation,Petitioner(s)and the Eagle County Assessor
agree to the following tax year(s)corrected value for the Subject Property:
2015
Actual Value $3,861,900
Classification: Commercial
Assessment Rate 29%
Assessed Value $1,119,960
Exhibit A
1
4. Brief narrative as to why the correction should be made:
The petitioner/agent provided creditable lease comparables and sales comparables for the
2016 Assessor level appeal.
This abatement is to correct the 2015 value.
5. The valuation,as established above,shall be binding only with respect to tax
year(s)2015,absent an unusual condition as defined under C.R.S. §39-1-104(11)(b)(I).
6. Petitioner acknowledges and agrees that an opportunity for a hearing has been
provided;that being fully advised,the Petitioner waives the right to such hearing as a result
of the Agreement contained herein;that the Assessor reserves the right to change the level of
value for the Subject Property during an intervening year pursuant to C.R.S. §39-1-
104(11)(b)(1)for an unusual condition as defined by Colorado law;and that if the abatement
or refund agreed hereunder exceeds the amount of ten thousand dollars,that this Agreement
shall be contingent upon approval of the State Property Tax Administrator in accordance
with C.R.S. §39-1-114(3).
Dated this 1st day of July,2016.
ael bra.
Petitioner:211 Eagle Road LLC Mark Chapin,County Assessor
c/o Terry Gilliland,Nickel &Company LLC
Address:P.O. Box 35547 Or his designee
Tulsa,OK 74153-0547
Phone(918)-744-6384 P.O.Box 850
Eagle, Colorado 81631
(970)328-8640
Eagle County Schedule Number R027091