HomeMy WebLinkAboutR21-032 Concerning Assessor Generated Petition for Abatement and Refund of Taxes - Seven Castle Properties LTDmow
DocuSign Envelope ID:78DC9262-A7B4-4D6C-B547-81B46A69D6D6
McQueeney
Commissioner moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE,STATE OF COLORADO
Resolution No.2021 - 032
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, petitions for abatement have 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 petitions submitted by the Assessor,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 recommendation of the Assessor for the schedule
numbers,the tax years and the reasons 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."
DocuSign Envelope ID:78DC9262-A7B4-4D6C-B547-81B46A69D6D6
MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of
Eagle, State of Colorado at its regular meeting held the 22 day of June , 2021.
Of EAG
COUNTY OF EAGLE, ,( 'p
G LORADO, By and Through Its
ARD OF COUNTY COMMISSIONERS
ATTEST: DocuSigned by: �0 p—DocuSigned by:
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I�L/�IIA 01 0-gb it,v, (OR By: Ault S.ctizne
Clerk to the'ar*0096440— MatitStReff0473
County Commissioners C a}}pocuSigned by:
JeatarteMeQueoney
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 2/0 vote of the Board of County Commissioner of the
County of Eagle, State of Colorado.
•
DocuSign Envelope ID:78DC9262-A7B4-4D6C-B547-81B46A69D6D6
ABATEMENT RECOMMENDATIONS
ASSESSOR GENERATED [J TAXPAYER GENERATED Q
To: Mark Chapin,Eagle County Assessor
From: Kevin Cassidy
Date: 4/2/2021
Owner: Seven Castles Properties LTD
Schedule U: R028072 Tax Parcel#: 2467-024-01-001
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 ( Approval as Submitted
Abatement/Refund different than requested(Approval in part)
Assessment Rate: 7.15%
TAX YEAR 2019 TAX YEAR 2020
Tax Area: 7 Mill Rate: 77.2100 Tax Area: 7 Mill Rate: 76.486
Actual Assessed Taxes Actual Assessed Taxes
Orig: $3,799,450 $271,670 $20,975.64 Orig: $3,799,450 $271,670 $20,778.96
Corr: $1,669,390 $119,370 $9,216.56 Corr: $1,669,390 $119,370 $9,130.14
Abate: $2,130,060 $152,300 $11,759.08 Abate: $2,130,060 $152,300 $11,648.82
The basis of the recommendation is:
Updated land model neighborhoods and land codes.Updated the single family models to reflect the correct
neighborhoods.Removed the destroyed property and added an improvement not on the record.Updated extra
feature 3(Shed).
Appraisal Manager Approval: Assessor Approval:
G:/DOCS/Forms/AbatementRealForm.xlsx Revised 4-20-11 MXK
DocuSign Envelope ID:78DC9262-A7B4-4D6C-B547-81B46A69D6D6
PETITION FOR ABATEMENT OR REFUND OF TAXES RECEIVED
County Date Received 4/5/2021
(Use Assessor's or Commissioners Date Stampl
Section 1: Petitioner,please complete Section I only. EAGLE COUNTY ASSESSOR
Date APRIL 5,2021
Month Day Year
Petitioner's Name SEVEN CASTLES PROPERTIES LTD
Petitioner's Mating Address PO BOX 1657
BASALT CO 81621-1657
City or Town State Zip Code
SCHEDULE OR PARCEL NUMBERS) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
RO2d072 STERNER SUBDIVISION PARCEL 2
Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the
above property for property tax year(s) and are incorrect for the following reasons (Briefly
describe why the taxes have been levied erroneously or illegally,whether due to erroneous valuation irregularity in
levying clerical error or overvaluation Attach additional sheets it necessary.)
ASSESSOR GENERATED
•
Petitioner's estimate of value: $ ( )and $ ( )
Value Year Value Year
I declare,under penalty of perjury in the second degree,that this petition.together with any accompanying exhibits
or statements,has been prepared or examined by me,and to the best of my knowledge,information and belief,is
true,correct,and complete.
Daytime Phone Number f
Petitioner's Signature
Email
By Daytime Phone Number' t
Agent's Signature'
Printed Name: Erna I
'Letter of agency must be attached when petition la submitted by an agent.
If the Board of Canty Commissioners pursuant to 139-10-114(1),C RS,or the Property Tax Administrator.pursuant to 139-2-115,C.RS
denies the petition far refund or abatement of taxes in whole or In part,the Petitioner may appeal to the Board of Assessment Appeals pursuant
to the provisions of 139.2.125 C RS within thirty days d the entry of any such derision,§39.1D.114.5(1)C R.S.
Section II: Assessor's Recommendation •
(For Assessor's Use Only)
Tax Year 2019 Tax Year 2020
Must Assessed &LW &muga r
Original $3,799,450 $271,670 $20,975.64 $3,799,450 $271,670 $20,778.96
Corrected $1,689,390 $119,370 $9,216.56 $1,669,390 $119,370 $9,130.14
AbateiRafund $2,130,060 $152,300 $11,759.08 $2,130,060 $152,300 $11,648.82
Assessor recommends approval as outlined above.
if the request for abatement is based u p n the grounds of overvaluation no abatement or refund of taxes shall be made if an objection or
protest to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer§39•to-114(i)(aKIXD),C RS
Tax year: Protest?Protest? ❑f No ❑Yes(U a protest was MMed,please attach a copy of the N00.)
Tax year:2020 Protest? ElNo 0 Yes(ti a protest was teed,please attach a copy of the NOD.)
Q Assessor recommends denial for the following reason(s):
ASSESSOR GENERATED ABATEMENT,SEE
ATTACHED RECORMMENDATION FORM.
Ass s or eputy Assessor's S
15-OPT-AR No.920.66116
DocuSign Envelope ID:78DC9262-A7B4-4D6C-B547-81B46A69D6D6
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 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,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 06 / 22 / 2021 ,at which meeting there were present the following members:
Month Day Year
MATT SCHERR, JEANNE MCQUEENY&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 SEVEN CASTLES LTD (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
approved with an abatement/refund as follows:
2019 $119,370 $11,759.08 2020 $119,370 $11,648.82
Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund
r I—tDooccuSignne(dlbyby:,�_
Ch iirperson bf tlfe Board of County Commissioners'Signature
Reg na 0'Bri en 81E7B2D718E0473...
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 se�fsaid.County
6/25ocu igne y.
this day of r
Month Year lealA4. V'
Co �14BD_k62 g6Deouty 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$10,000)
The action of the Board of County Commissioners,relative to this abatement petition,is hereby
❑Approved ❑Approved in part$ ❑Denied for the following reason(s):
•
Secretary's Signature Property Tax Administrator's Signature Date
15-DPT-AR No.920-66/16
SCHEDULE NUMBER_R028072