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HomeMy WebLinkAboutR21-037 Concerning Assessor Geerated Petitoin for Abatement and Refund of Taxes - Krum DocuSign Envelope la 3CFDD8DC-5A9A-451E-96C6-22E1887645F8 Commissioner McQueeney moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No. 2021 - 037 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:3CFDD8DC-5A9A-451 E-96C6-22E1887645F8 MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 29th day of June , 2021. / E EAGI ,CO\\ COUNTY OF EAG-/.- COLORADO, By and Through Its T BOARD OF COUNTY COMMISSIONERS ATTES 1:"—DoeuSigned by: CO O� —DoeuSigned by: IOR1 / rtlik,a. 0215Viun, ` By: (tuff %ay Clerk to th 15 d13/440 itiattistimi.0473 County Commissioners ItocuSigned by: ,u elf"`03 J Q ..eney Corrinviosioner 6gui Uuw Atr-A-tifirgi KattiwOutatilex,Henry Commissioner Commissioner Chandler-Henry 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 Aye This Resolution passed by 3/0 vote of the Board of County Commissioner of the County of Eagle, State of Colorado. 2 DocuSign Envelope ID:3CFDD8DC-5A9A-451 E-96C6-22E1887645F8 ABATEMENT RECOMMENDATIONS1 ASSESSOR GENERATED 0 TAXPAYER GENERATED p To: Mark Chapin,Eagle County Assessor From: Bobby Wells Date: 4/20/2021 Owner: Mark lay Krum Schedule#: R042881 Tax Parcel It: 2105-242-02-002 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 n Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 7.15% TAX YEAR 2020 TAX YEAR Tax Area: 5C043 Mill Rate: 68.7400 Tax Area: Mill Rate: Actual Assessed Taxes Actual Assessed Taxes Orig: $10,100,000 $722,150 $49,640.60 Orig: Corr: $4,519,600 $323,150 $22,213.32 Corr: Abate: $5,580,400 $399,000 $27,427.28 Abate: S0 $0 $0.00 The basis of the recommendation is: Updated the account to reflect actual condition as of 1/1/2020. A faulty sprinkler on December 24,2019 caused siginificant damage to the home. A physical inspection was performed and documentation of the remediation is also on file. Appraisal Manager Approval: Assessor Approval: G:/DOCS/Forms/AbatementRealForm.xlsx Revised 4-20-11 MJK DocuSign Envelope ID:3CFDD8DC-5A9A-451E-96C6-22E1887645F8 RECEIVED PETITION FOR ABATEMENT OR REFUND OF TAXES County:EAGLE Date Received 4/20/2021 (tlse""°'ra dine eitti'MAsoR Section I: Petitioner,please complete Section I only. Dale: APRIL 20,2021 Month Day Year Petitioner's Name: MARK:IAY KRUM Petitioner's Mailing Address: 105 S DERBY AVE VENTNOR CITY NJ 08406-2723 City ceTown State Lp Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R042881 2105-242-02-002 STRAWBERRY PARK a BC LOT 3 Petitioner requests an abatement or refund of the appropriate taxes end states that the taxes assessed against the above property for the property tax year 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 if necessary.) ASSESSOR GENERATED ABATEMENT.SEE ATTACHED RECOMMENDATION FORM. Petitioner's estimate of value: $ (_} 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( Petitioner's Signature Email By Daytime Phone Number( 1 Agent'.Signature' Printed Name Email 'Letter of agency must be attached when petition is submitted by an agent If the Board of County Commissioners,pursuant to§39-10.114(1).C.R.S.,or the Property Tax Administrator,pursuant to§39-2.116,C.R S denies the petition for refund or abatement of tares in whole or in part,the Petitioner may appeal to the Board of Assessment Appeab pursuant to the provisions of§39-2.125,C.R.S..within thirty days of the entry of any such derision,§39-10.114.5(1 i.C.R.S Section II: Assessor's Recommendation (For Assessor's Use Only) Tax Year 2020 Actual r I9s Original $10,100,000 $722,150 $49,640.60 Corrected $4,519,600 $323,150 $22,213.32 AbatelRefund $5,580,400 $399,000 $27,427.28 ®Assessor recommends approval as outlined above. if the request for abatement is based upon the grounds of overvaluation.no abatement or refund of taxes shall be made if an objection or protest to such valuation has been fled and a Notice of Determinaton has been mailed to the taxpayer,§39-10-114(1XaX1)(0).C RS Tax year. 2020 Protest? j No 0 Yes(N a protest was flied,please attach a copy of the NOD) 0 Assessor recommends denial for the following reason(s): SEE ATTACHED RECOMMENDATION FORM. 4°H; sessor'S or Deputy tier"• natu 15-OPT-AR No.920.66l1? DocuSign Envelope ID:3CFDD8DC-5A9A-451E-96C6-22E1887645F8 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 HI does not apply) WHEREAS,the County Commissioners of EAGLE County,State of Colorado,at a duly and lawfully called regular meeting held on 06 / 29 /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 MARK JAY KRUM (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(approved)with an abatement/refund as follows: 2020 $323,150 $27,427.28 —DocuSigned by: Year Assessed Value Taxes Abate/RefundAult S(kw Chairosre@ 1 fl3of County Commissioners'Signature Regina O'Brien County Clerk and Ex-Officio Clerk of the Board of County Commissioners in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of said County this day of 6/30/2021 i—Docusigned by: Month Year 1AA /e t trim, Coun CleF9UUtls0PDiBpa$y44�o.nty 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$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved ❑Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/17 SCHEDULE NUMBER_R042881