Loading...
HomeMy WebLinkAboutR21-028 Concerning Taxpayer Generted Petitions for Abatement and Refund of Taxes - Ruedi RST LLC DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 McQueeney Commissioner moved, . tion Of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No.2021 - 028 RESOLUTION CONCERNING 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, petitions for abatement have been submitted to the Board by the taxpayer 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 Assessor 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; and WHEREAS, the Petitioners have requested administrative denial of said petitions, and such requests are attached hereto as Exhibit"B"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 numbers, the tax years and for the reasons set forth in Exhibit"A" and enters an order with respect to the petitions for abatement in accordance with such recommendations. 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 form and instructions for appeal to the Board of Assessment Appeals may be obtained from the Board of Assessment Appeals website at https://cdola.colorado.gov/assessment-appeals. MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 18th day of May , 2021. DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 P�OF fgG�F COUNTY OF EAGLE, STATE OF 54 �o COLORADO, By and Through Its i BOARD OF COUNTY COMMISSIONERS ATTEST:p—DocuSigned by: 1 t "—DocuSigned by: • let -IAA 1 bvtt °toRAp_ J By: S'Clt yv Clerk to th a�a4ao... �/ Matt—Sulawri8E0473 County Commissioners Chair—Docusigned by: Crewt.srest.e- It-O Jean_ CQUeSnley. Commissioner Absent Kathy Chandler-Henry Commissioner Commissioner Scherr seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Scherr Aye Commissioner McQueeney Aye Commissioner Chandler-Henry Absent This resolution passed by 3'0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado 2 DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED TAXPAYER GENERATED X To: Mark Chapin,Eagle County Assessor From: Kevin Cassidy Date: 1/14/2021 • Owner: Ruedi RST LLC Schedule#: R006923 Tax Parcel#: 2471-061-00-016 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: X Denial Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29% TAX YEAR 2019 TAX YEAR Tax Area. SC007 Mill Rate: 77.21 Tax Area: Mill Rate: Actual Assessed Taxes Actual Assessed Taxes $389,760 $113,030 $8,727.04 Orig. Lor; $389,760 S113,030 $8,727.04 Corr: �ha.•_" _ so $0 $0.00 Abate: $0 $0 $0.00 `10, .-.f d r •t.,.;mrnendation is: t• F,':a"t4.4)(a), °only parcels of land that physically touch qualify as`contiguous parcels of land." `•'il,: ( „urt ruling•, in .tlund r. Bd. of Co/Mt (on►nr'rc of,S'urnnrit C'uuntt',2020 CO 12 and r v. r'rcr,, ",.'dial nit, of(uuutr('mint'n,2020 Co' 13,vacant land must physically, touch another parcel rt,idt n,r:ci iutprosemem to satisfy section 39-1-102(14.4)(a)'s contiguity requirement. t.- , ,,,,cs p;;r_,I here does not physicalh tintch another parcel containing a residential improvement, ( ti 3 -1-I()2(I4.3)and l'nil 1ssoc•iuteV,Inc. v. Bcl, oj-1s.Ae►.►ntentAppeals, yt,= I, :,13 I( ; ,:, On. 19101). Appraisal Ntnnapc•r ;pprr.,v:i Assessor Approval: G./DOCS/Ahatements/2O11/AbatementRealForm.xlsx Revised 4-20-11 MJK EXHIBIT A DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED f J TAXPAYER GENERATED l J I To Mark Chapin,Eagle County Assessor From Kevin Cassidy Date 1/14/2021 Owner Ruedi RST LIC Scheduler*. R045677 Tax Parcel N 2469-011.00.014 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' X Denial Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate 29% TAX YEAR 2019 TAX YEAR Fax Area SC00/ Mill Rate' 77 21 Tax Area Mill Rate Actual Assessed Taxes Actual Assessed Taxes prig $1315.210 5381,410 $29.448,68 Orig orr S1.315,210 5381,410 $29,448 68 Corr rktnte. S0 SO $0 00 Abate S0 00 Th.bass cif r.h'rrrr.ommerdation is Untle, sr ctiu,, Sit )-102(14.4)(a),'only parcels of land that physically touch qualify as'contiguous parcels of land.'" li.i,i t .,i th Si pi ua•( , 1,ri r r,hi;!s in thwA i• lfiL of(mint) (inrnr'rs of.Surnrn!((ounti ,2112n t O 12 and Ire,J•r 14,.F („ri-rri lift. of(riiinri (i,rn,rr'ri.211211 c (1 13,sac,in)land mint pli?sicall:k much another parcel c„i;ii. i,,.• ri•i,ti iii,! i%,Il,r ,•cmcni l.)%,ili.t, sit twit 39-I-II124I4.4)(11''cnnli2urt) rcyuircmctll 1 I, , y,,i ! v.rI I is ii•„,i,,,i jolt ,..alit tour Ii•rnithei j,anel t,ditainiiE:, re.hlciti.il impritcnicnt. L t,.,..t i ' !t ' ;•i I•I i?rid 1,:,ic) 1 oil r nit u/ lssc•i oftlelr/ 1('pi'als. ...,r• Assessor Approval Form xlsx Revised 4 20-11 M)K EXHIBIT A DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED TAXPAYER GENERATED X To: Mark Chapin,Eagle County Assessor From: Kevin Cassidy Date: 1/14/2021 Owner: Ruedi RST LLC Schedule#. R060239 Tax Parcel#: 2471-062-00-012 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' X Denial Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate 29% TAX YEAR 2019 TAX YEAR Tax Area: SC007 Mill Rate: 77.21 Tax Area: Mill Rate: Actual Assessed Taxes Actual Assessed Taxes Or $671,810 5194,820 $15,042.04 Orig. .Lcrr. �671,810 $194,820 $15,042.04 Corr $0 SO $0.00 Abate: ;c!the,ecommenclation is: n7:,. sr a ur• 39.1.107(14.4)(a),"only parcels of land that physically touch qualify as'contiguous parcels of land.'" \ctl : r! the :•lal+rr i,u ( uurt ruling,in ifmul, r. Rd. (rJ('ururft (onurr'rs of Summit Cuunty,2020 CO 12 and r r ,. !,r:A r 'rrIrtio r,/County('oruni'r . 20211 CO 13,s ac:urt land must phi sicall touch another parcel ,.i;tir,rr+ a rrsidenli. l ittipnncment It satisfy section 39-I-102(14.4)(a)'s contiguit} requirement. 1 t„ sithj,ct parcel het.' not hh\.ically touch another parcel containing a residential improsement. fiat+' I , ( .Usti, ,,, I 102(14.3)and ("oil lwuciatc's,byre. r. Rd. of.'lssosnrent 1ppeaLs, ;17 Ora,s � 6,1µ,•ag'wf Apl Assessor Approval: G./[)O /.Ahotery nts12011/AbatementRealForm.xlsx Revised 4.20-11 MD( • EXHIBIT A DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 Mark Chapin tii° Assessor 970-328-8640 i 970-328-8679(f) assessor@eaglecounty,us EAGLE COUNTY www.eaglecounty.us February 26,2021 RE:Abatement Petition for Schedule:R006923 Tax Year.2019 Dear Petitioner:RUED'RST LLC i The Eagle County Assessor's Office has reviewed the Petition for Abatement you filed for the above referenced property 1 and is recommending Denial of the Petition for tax year(s).The enclosed Assessor Recommendation Form provides details of the Assessors decision.Please review the following options and indicate your choice by initialing on the appropriate line, i as well as signing and dating where indicated. I I wish to withdraw my petition,thus ending any further appeal. I wish to have a hearing of my petition before a hearing officer appointed by the County Board of Commissioners. 1 Petitioner uests an Administrative Denial for the above schedule number.Petitioner acknowledges that no head will be scheduled and that the County Board of Commissioners will deny the appeal at the round.Further rights to appeal au.ordelce v,ith the statutes will be preserved. t. 0 Sign Date Print Name , Email Please return this form as soon as possible to the Eagle County Assessor's Office at PO Box 449;Eagle,CO 81631.You may also email your request to BrlttanY.Thatcher(ateaglecountv,us. - If you wish to withdraw you petition,no further action is required by you.However,if you wish to continue with this appeal process,a hearing before an independent hearing officer will be scheduled for consideration of your tax abatement petition. A Notice of Hearing detailing the hearing date&time will be mailed to you upon receipt by the Eagle County Administration Office. If you have any questions please feel free to contact me. Brittany Thatcher Abatement Administrator (970)328-8638 Brittany.Thatcheri eaglecounty.us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 EXHIBIT B 7 ■ DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 Mark Chapin Assessor IIIIIIIt . 970-328-8640 970-328-8679(t) ` assessor@eaglecounty.us EAGLE COUNTY 1.7 www.eaglecounty.us February 26,2021 RE:Abatement Petition for Schedule:R045677 Tax Year.2019 Dear Petitioner.RUEDI RST LLC The Eagle County Assessor's Office has reviewed the Petition for Abatement you filed for the above referenced property and is recommending Denial of the Petition for tax years).The enclosed Assessor Recommendation Form provides details of the Assessor's decision.Please review the following options and indicate your choice by initialing on the appropriate line, as well as signing and dating where indicated. I wish to withdraw my petition,thus ending any further appeal. . -74 wish to have a hearing of my petition before a hearing officer appointed by the County Board of Commissioners. etitioner requests an Administrative Denial for the above schedule number.Petitioner acknowledges that hearing will be scheduled and that the C unty Board of Commissioners will deny the appeal at the second roan to appeal in ac,:ordance with the statutes will be preserved. --,?' -NT).- ( Sig um Date IC kit eade--tIeCr _ Print Name Email Please return this form as soon as possible to the Eagle County Assessor's Office at PO Box 449;Eagle,CO 81631.You may also email your request to Brittany.Thatche1 eaolecounty.us. If you wish to withdraw you petition,no further action is required by you.However,if you wish to continue with this appeal process,a hearing before an independent hearing officer will be scheduled for consideration of your tax abatement petition. A Notice of Nearing detailing the hearing date&time will be mal'ed to you upon receipt by the Eagle County Administration Office. If you have any questions please feel free to contact me. Brittany Thatcher Abatement Administrator (970)328-863B Brittany.Thatcher(c leaglecounty.us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 EXHIBIT B DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 \AtAs\I Mark Chapin Assessor \>1 .t.4 970-328-8640 11111111F1:0 - •A 970-328-8679(f) assessor@eaglecounty.us EAGLE COUNTYC...>"\I www.eaglecounty.us February 26,2021 1 I RE:Abatement Petition for Schedule:R060239 Tax Year:2019 Dear Petitioner:RUED!RST LLC The Eagle County Assessor's Office has reviewed the Petition for Abatement you tiled for the above referenced property and is recommending Denial of the Petition for tax year(s).The enclosed Assessor Recommendation Form provides details I of the Assessors decision.Please review the following options and indicate your choice by initialing on the appropriate line, as well as signing and dating where indicated. I I wish to withdraw my petition,thus ending any further appeal. • wish to have a hearing of my petition before a hearing officer appointed by the County Board of Commissioners. Petitioner uests an Administrative Denial tvt,n.above schedule number.Petitioner acknowledges that no he ' will be scheduled and that the County Beard of Commissioners will deny the appeal at the d round.Further rights to ppeal in dance with the statutes will be preserved. Si nature Date ` 4XX* Print Name Email Please return this form as soon as possible to the Eagle County Assessor's Office at PO Box 449;Eagle,CO 81631.You may also email your request to Brittany.Thatcher(f eaglecounty.us. If you with to withdraw you petition,no further action is required by you.However,if you wish to continue with this appeal process,a hearing before an independent hearing officer wilt be schad+.!:t for consideration of your tax abatement petition. A Notice of Hearing detailing the hearing date&time will be mail? •you upon receipt by the Eagle County Administration Office. If you have any questions please feel free to contact me. Brittany Thatcher Abatement Administrator (970)328-8638 Brittany.Thatcher@eaqlecountv.us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 EXHIBIT B DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 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 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,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 05 /18 /2021 ,at which meeting there were present the following members: Month Day Year MATT SCHERR,JEANNE MCQUEENEY&KATHY CHANDLER-HENRY 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 RUEDI RST 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 that the petition be(denied)with an abatement/refund as follows: 2019 $113,030 $0.00 —OocuSigned by: Year Assessed Value Taxes Abate/Refund haft S.(LtLYY Chairper i o t96e €1.49gunty Commissioners'Signature l Regina O'Brien 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 have hereunto set my hand and affixed the seal of said County this day of 5/21/2021 ,—DocuSigned by: Month Year �A Courty_a r gg1ounty 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$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved ❑Approved in part$ El Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/17 SCHEDULE NUMBER R006923 DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 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 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,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 05 /18 /2021 ,at which meeting there were present the following members: Month Day Year MATT SCHERR,JEANNE MCQUEENEY&KATHY CHANDLER-HENRY 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 RUEDI RDT 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 that the petition be(denied)with an abatement/refund as follows: 2019 $381,410 $0.00 e—DocuSigned by: Year Assessed Value Taxes Abate/Refund half 1 Chairpelcowefltti®2®OOBQeftCounty Commissioners'Signature Regina O'Brien 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 have hereunto set my hand and affixed the seal of said County 5 f 21/2 021 oocuSigned by: this day of . Month Year �e /A r tQ.,,,;u tLlee(oty 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$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved El Approved in part$ El Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/17 SCHEDULE NUMBER R045677 DocuSign Envelope ID:ED4479AE-B9CE-4E44-B889-5765EB1A67F0 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 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,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 05 /18 /2021 ,at which meeting there were present the following members: Month Day Year MATT SCHERR,JEANNE MCQUEENEY&KATHY CHANDLER-HENRY 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 RUEDI RST 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 that the petition be(denied)with an abatement/refund as follows: 2019 $319,000 $0.00 ,—DocuSigned by: Year Assessed Value Taxes Abate/Refund Chairpe gtagAlige ounty Commissioners'Signature Regina 0'B ri en County Clerk and Ex-Officio Clerk of the Board of County Commissioners in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of said County this day of 5/21/2021 e—DocuSigned by: Month Year ounPAIALL t�-ifjVtt,IA, gp' gga$guty 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$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved El Approved in part$ El Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/17 SCHEDULE NUMBER R060239