HomeMy WebLinkAboutR16-076 Taxpayer Generated Petitions for Abatement and Refund of Taxes i
Commissioner %10(41,-194 oved adoption
of the following Resol on:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2016 - O --(r
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."
ry. �, IP'S TO FORM
By: eau.
Eagle County Attorney's Office
By:
r _ • . . n .. c I _.a x
BE IT FURTHER RESOLVED, that a petition denied, in whole or in part, by the Bard 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 20th day of September, 2016.
A SOLle
Orilpiliplik COUNTY OF EAGLE, STATE OF
iht:707 COLORADO, By and Through Its
'Af` * BOARD OF COUNTY COMMISSIONERS
2.--Wg: 'A%we
Clerk to the Board of Q'anne McQueene
County Commissioners Fume
. -'
Jill',7 f Ryan
AVO , Aid/A ..4 q,4_
'at y Cha . er-Henry I
Commissioner
Commissioner seconded adoption of the foregoing resolution. The roll having
been called, the vote w s as follows:
Commissioner McQueeney /
Commissioner Ryan i '/
Commissioner Chandler-Henry , / �
This resolution passed by ,/0 vote of the Board of County Commissioners of the
County of Eagle, State of Colorado
2
1
Date: 9/2/2016
R017081
Parcel# 2101-081-18-013
Owner: SILVERFELF INC/Mills Ford —Agent
Basis of appeal (please check one): ® Valuation,❑ Classification,❑ Other—describe
Original Value Assessment Rate Assessed Value
Assessor's $4,829,630 (2015) 7.96% $ 384,440
Petitioner's Estimate $4,589,000 (2015) 7.96 % $ 365,280
Referee's Recommendation $4,829,630 (2015) 7.96 % $384,440
Classification: Residential
Abatement Tax Year(s) 2015
Recommendation (please check one): ® Denial, ❑ Partial Approval, ❑ Approval
/
9/2/2016
Willem van der Hoeven, Hearing Officer Date
Exhibit A
Date: 9/2/2016
R050862
Parcel #2107-162-03-002
Owner: 362 PINE MARTEN WAY LLC/Mills Ford—Agent
Basis of appeal (please check one): @. Valuation,E1 Classification,❑ Other—describe
Original Value Assessment Rate Assessed Value
Assessor's $3,372,130 (2015) 7.96 % $ 268,420
Petitioner's Estimate $2,700,000 (2015) 7.96% $214,920
Referee's Recommendation $3,372,130 (2015) 7.96% $ 268,420
Classification: Residential
Abatement Tax Year(s) 2015
Recommendation (please check one): ® Denial, ❑ Partial Approval, ❑ Approval
"T..///.
9/2/2016
Willem van der Hoeven, Hearing Officer Date
•
Exhibit A
• I
Date: 9/2/2016
R052137
Parcel # 1941-214-02-003
Owner: BLOCK, JONATHAN & HENRIETTA
Basis of appeal (please check one): ❑ Valuation,❑ Classification,❑ Other—describe: Questioning
the percentage of completion as of 12/31/2014.
Original Value Assessment Rate Assessed Value
Assessor's $ 1,836,430 (2015) 7.96% $ 146,180
Petitioner's Estimate $ 1,800,000 (2015) 7.96% $ 143,280
Referee's Recommendation $1,836,430 (2015) 7.96 % $ 146,180
Classification: Residential
Abatement Tax Year(s) 2015
Recommendation (please check one): ® Denial, ❑ Partial Approval, ❑ Approval
09/02/2016
Willem van der Hoeven, Hearing Officer Date
Exhibit A
Date: 9/2/2016
R052161
Parcel # 1941-222-01-005
Owner: GLAUBER, MICHAEL A. & MARY LOUISE/Mills Ford—Agent
Basis of appeal (please check one): M Valuation,❑ Classification,❑ Other—describe
Original Value Assessment Rate Assessed Value
Assessor's $2,171,430 (2015) 7.96% $ 172,840
Petitioner's Estimate $ 1,445,000 (2015) 7.96% $ 115,020
Referee's Recommendation $2,171,430 (2015) 7.96 % $ 172,840
Classification: Residential
Abatement Tax Year(s) 2015
Recommendation (please check one): ® Denial, ❑ Partial Approval, ❑ Approval
9/2/2016
Willem van der Hoeven, Hearing Officer Date
Exhibit A
FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section III 2 Section IV must be completed)
Every petition for abatement or refund filed pursuant to §39-10-114,G.R.S.shall be acted upon pursuant to the provisions of this section by the
Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1.7),C.R.S.
Section III: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to$10,000)
The Commissioners of County authorize the Assessor by Resolution No.
to review petitions for abatement or refund and to settle by written mutual agreement any such petition for
abatement or refund in an amount of$10,000 or less per tract,parcel,or lot of land or per schedule of personal
property,in accordance with§39-1-113(1,5),C.R.S.
The Assessor and Petitioner mutually agree to the values and tax abatement/refund of:
Tax Year Tax Year
Actual Assessed T� Actual Assessed Tex
Original
Corrected — -- -- -- — —--
Abate/Refund
Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if
applicable. Please contact the County Treasurer for full payment information.
Petitioner's Signature Date
Assessor's or Deputy Assessor's Signature Date
Section IV: Decision of the County Commissioners
(Must be completed if Section III does not apply)
WHEREAS,the County Commissioners of Eagle County, State of Colorado,at a duly and lawfully
called regular meeting held on 09 /20 /2016 ,at which meeting there were present the following members:
Month Day Year
Jeanne McQueeney,Kathy Chandler-Henry and Jill Ryan
with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor
of said County and Assessor Mark Chapin not present and
Name
Petitioner 362 Pine Marten Way LLC not present,and WHEREAS,the said
Name
County Commissioners have carefully considered the within petition,and are fully advised in relation thereto,
NOW BE IT RESOLVED,that the Board agrees with the recommendation of the Assessor
and the petition be denied with an abatement/refund as follows:
2015 $268,420 $0
Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund
pCd...4
h 'person of the Board o ty Commission• -I.na re
e •
1, Teak Simonton County Clerk an Ex-officio Clerk of the Board of Cou• •• - i s
in and for the aforementioned county,do hereby certify that the above and foregoing order is t'• e.
record of the proceedings of the Board of County Commissioners. • :,} k'
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of said County m *
this 020 day of , c:90/4' /� / ~+Y., tr;
Month Year /j dor, - -• -"
A-Clerk's or•eputy County Clerk's Signature
Note: Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review.
• Section V: Action of the Property Tax Administrator
(For all abatements greater than$10,000)
The action of the Board of County Commissioners, relative to this abatement petition,is hereby
0 Approved ❑Approved in part$ ❑Denied for the following reason(s):
Secretary's Signature Property Tax Administrator's Signature Date
15-OPT-AR No 920-66/11
R050862
FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section III or Section IV must be completed)
Every petition for abatement or refund filed pursuant to §39-10-114,C R.S.shall be acted upon pursuant to the provisions of this section by the
Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1.7),C R.S.
Section III: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to$10,000)
The Commissioners of County authorize the Assessor by Resolution No.
to review petitions for abatement or refund and to settle by written mutual agreement any such petition for
abatement or refund in an amount of$10,000 or less per tract, parcel,or lot of land or per schedule of personal
property,in accordance with§39-1-113(1.5),C.R.S.
The Assessor and Petitioner mutually agree to the values and tax abatement/refund of:
Tax Year Tax Year
Actual Assessed Tex Actual Assessed Tsx
Original
Corrected ___ ___ ____
Abate/Refund
Note The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payrnents,if
applicable Please contact the County Treasurer for full payment information.
Petitioner's Signature Date
Assessor's or Deputy Assessor's Signature Date
Section IV: Decision of the County Commissioners
(Must be completed if Section III does not apply)
WHEREAS,the County Commissioners of Eagle County,State of Colorado,at a duly and lawfully
called regular meeting held on 09 /20 /2016 ,at which meeting there were present the following members:
Month Day Year
Jeanne McQueeney,Kathy Chandler-Henry and Jill Ryan
with notice of such meeting and an opportunity to be present having been given to the Petitioner arid the Assessor
of said County and Assessor Mark Chapin not present and
Name
Petitioner Jonathan and Henrietta Block not present,and WHEREAS,the said
Name
County Commissioners have carefully considered the within petition,and are fully advised in relation thereto,
NOW BE IT RESOLVED,that the Board agrees with the recommendation of the Assessor
and the petition be denied with an abatement/refund as follows:
2015 $146,180 $0
Year Assessed Value Taxes Abate/Refund Year /'�� Assessed Value Taxes Abate/Refund do
Ch r rson of the Board of Co'ommissioners'Signature
I, Teak Simonton County Clerk and Ex-officio Clerk of the Board of County Commissioners
in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the
record of the proceedings of the Board of County Commissioners.
IN WITNESS WHEREOF, I h e hereee nt o-set my hand and affixed the seal of said County
this day of `� � Ze• c �v f ,
Month Year i
County Clerk's or D" County Clerk's Sig.atu 'e
3i w 1q.
Note: Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for rew- *T. ''
43
Section V: Action of the Property Tax Administrator
(For all abatements greater than$10,000)
The action of the Board of County Commissioners,relative to this abatement petition,is hereby
❑Approved ❑Approved in part$ ❑Denied for the following reason(s):
Secretary's Signature Property Tax Administrator's Signature Date
15-OPT-AR No.920-66/11
1R052137
FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section III or Section IV must be completed)
Every petition for abatement or refund filed pursuant to §39-10-114,C R S.shalt be acted upon pursuant to the provisions of this section by the
Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1.7),C.R S.
Section III: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to$10,000)
The Commissioners of County authorize the Assessor by Resolution No.
to review petitions for abatement or refund and to settle by written mutual agreement any such petition for
abatement or refund in an amount of$10,000 or less per tract,parcel,or lot of land or per schedule of personal
property, in accordance with§39-1-113(1.5),C.R.S.
The Assessor and Petitioner mutually agree to the values and tax abatement/refund of:
Tax Year Tax Year
Actual Assessed Tax Actual Assessed Tax
Original
Corrected .
Abate/Refund
Note.The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,it
applicable Please contact the County Treasurer for full payment information.
Petitioner's Signature Date
Assessor's or Deputy Assessor's Signature Date
Section IV: Decision of the County Commissioners
(Must be completed if Section III does not apply)
WHEREAS,the County Commissioners of Eagle County, State of Colorado,at a duly and lawfully
called regular meeting held on 09 /20 /2016 ,at which meeting there were present the following members:
Month Day Year
Jeanne McQueeney, Kathy Chandler-Henry and Jill Ryan
with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor
of said County and Assessor Mark Chapin not present and
Name
Petitioner Michael A&Mary Louise Glauber not present,and WHEREAS,the said
Name
County Commissioners have carefully considered the within petition,and are fully advised in relation thereto,
NOW BE IT RESOLVED,that the Board agrees with the recommendation of the Assessor
and the petition be denied with an abatement/refund as follows:
2015 $172,840 $0
Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund
Cha'yson of the Board of Co' mmissioners'Signature
I, Teak Simonton County Clerk and Ex-officio Clerk of the Board of County Commissioners
in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copiegrf
record of the proceedings of the Board of County Commissioners. A
IN WIT G HOF, I hay here nto set rpy hand and affixed the seal of said County
of Are 404
Month Year °Ake
County Clerk's or Deputy County Clerk's Signs ure
Note: Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review.
Section V: Action of the Property Tax Administrator
(For all abatements greater than$10,000)
The action of the Board of County Commissioners, relative to this abatement petition,is hereby
❑Approved ❑Approved in part$ ❑Denied for the following reason(s):
Secretary's Signature Property Tax Administrator's Signature Date
15-OPT-AR No 920-66/11
R052161
FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section III or Section IV must be completed)
Every petition for abatement or refund filed pursuant to §39-10-114,C R S.shall be acted upon pursuant to the provisions of this section by the
Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39.1.113(1.7).C R.S.
Section III: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to$10,000)
The Commissioners of County authorize the Assessor by Resolution No.
to review petitions for abatement or refund and to settle by written mutual agreement any such petition for
abatement or refund in an amount of$10,000 or less per tract, parcel,or lot of land or per schedule of personal
property,in accordance with§39-1-113(1.5),C.R.S.
The Assessor and Petitioner mutually agree to the values and tax abatementrefund of:
Tax Year Tax Year
Actual Assessed Tex Actual Assessed T
Original
Corrected — -- --- — - — -- — - --
Abate/Refund
Note The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if
applicable Please contact the County Treasurer for full payment information.
Petitioner's Signature Date
Assessor's or Deputy Assessor's Signature Date
Section IV: Decision of the County Commissioners
(Must be completed if Section III does not apply)
WHEREAS,the County Commissioners of Eagle County, State of Colorado,at a duly and lawfully
called regular meeting held on 09 /20 /2016 ,at which meeting there were present the following members:
Month Day Year
Jeanne McQueeney,Kathy Chandler-Henry and Jill Ryan
with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor
of said County and Assessor Mark Chapin not present and
Name
Petitioner Silverfelf, Inc not present,and WHEREAS,the said
Name
County Commissioners have carefully considered the within petition,and are fully advised in relation thereto,
NOW BE IT RESOLVED,that the Board agrees with the recommendation of the Assessor
and the petition be denied with an abatement/refund as follows:
2015 $384,440 $0
Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund
,, to
C I.erson of the Board of ou ty Commissioners'Signature
1, Teak Simonton County Clerk and Ex-officio Clerk of the Board of County Commissioners
in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the
record of the proceedings of the Board of County Commissioners.
IN WITNESS WHEREOF, I - e her- nto s-t my h d and affixed the seal of said County ` -
�) �y/
this CT`-' day of .•�, r � , yam
Month Year �_
County lerk's or De. County Clerk' u ' g
Note Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for
Section V: Action of the Property Tax Administrator
(For all abatements greater than$10,000)
The action of the Board of County Commissioners,relative to this abatement petition,is hereby
❑Approved ❑Approved in part$ ❑ Denied for the following reason(s):
Secretary's Signature Property Tax Administrator's Signature Date
15-OPT-AR No 920-66/11 RU 17081