HomeMy WebLinkAboutR19-023 Concerning Taxpayer Generated Petition For Abatement and Refund of Taxes e-14
Commissioner —i1.-- ' moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No. 2019 - 0"fr 3
RESOLUTION CONCERNING TAXPAYER 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 petitiofi for-abatement has been submitted to the Board by a taxpayer for the
purpose of correcting an alleged erroneous valuation for assessment, irregularity in levying, clerical errors
and/or overvaluations;and
WHEREAS, said petition has been previously submitted to the Eagle County Assessor (the
"Assessor") for consideration and recommendation; 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 Eagle
County, Colorado:
THAT,the Board hereby approves the recommendations of the Assessor for the schedule number,
the tax years and for the reasons set forth in the Assessor'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."
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 Boarsl of County Commissioners of the County of
Eagle, State of Colorado at its regular meeting held the 2.-3 a of i,(414-1t. 2019.
COUNTY OF EAGLE, STATE OF
fog c. COLORADO, By and Through Its
? i ; % BOARD OF COUNTY COMMISSIONERS
•
ATTEST: * '"
/10
Clerk to the Board of Jty cQue-ney /
County Commissioners / Al
_
c, /
Ka Cha dler-Henry
Coy •e ./
• Matt Scherr
Commissio
Commissioner -...1Duk it_ - seconded adoption of the foregoing resolution. The roll having
been called, the vote was as follows:
Commissioner McQueeney N
Commissioner Chandler-Henry
Commissioner Scherr JL
This resolution passed by ` vote of the Board of County Commissioners of the
County of Eagle, State of Colorado
2
— — — —
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EXHIBIT A
ABATEMENT RECOMMENDATIONS 1
ASSESSOR GENERATED ri TAXPAYER GENERATED IX
To: Mark Chapin,Eagle County Assessor
From: Monica laws,Personal Property Analyst
Date: 2/21/2019
Owner: 5S VENTURE LLC DBA AVON WAREHOUSE 11996
Schedule P: P034464 BA Code: 25941 02246 052
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 I Approval as Submitted
X Abatement/Refund different than requested(Approval in part)
TAX YEAR 2018 TAX YEAR
Tax Area: P001 Mill Rate: 63,124 lax Area: Mill Rate:
Actual Assessed Taxes Actual Assessed Tastes
Orig: 511,393,960 53,304,250 5208,577.48 Orig:
Corr: $78,310 $22,650 $1,479.76 Corr:
Penalty: SO $0 50.00 Penalty:
Abate: $11,315,850 $3,281,600 $207,147.72 Abate: SO SO $0.00
The basis of the recommendation Is:
The 2018 Personal Property Declaration wassubmitted by Tax Agent,Duff&Phelps,and received timely on
April 15,2018. The Declaration itemized property owned and used by State Class/Category with acquisition
year and reported total cost only. The Declaration was worked as submitted and a Notice of Valuation for 2018
assessment year was mailed. Personal Property valuation was not appealed at the Assessor Level. Tax
Agent received tax bill and called to report that erroneous rental equipment was Included in State
Class/Category"Equip•Machinery"(M&E)which Is exempt per 39-1.102(7.2)C.R,S. Personal Property
Analyst requested detailed asset list Including item descriptions. Excel Worksheet received and reviewed
identifying rental equipment plus other equipment not listed on the originally submitted declaration.
Appraisal Manager Approval: /t'(9+� Lk Assessor Approval:
G:/DOCS/Forts/AbatementPP.xlsx Revised 2-3-11 MJX
EXHIBIT A