Loading...
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