HomeMy WebLinkAboutR21-048 Concerning Taxpayer Generated Petition for Abatement and Refund of Taxes-Vail Mt View Residences Phase II LLC DocuSign Envelope ID:CB3DC906-973C-4FC5-B06A-BC0332B1D6E8
Commissioner McQueeney moved adoption
Of the following Resolution: .
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No.2021 - 048
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 petition for abatement has been submitted to the Board by the taxpayer for the
purposes of correcting alleged erroneous valuation for assessment, irregularity in levying, clerical errors
and/or overvaluation; and
WHEREAS, said petition has been previously submitted to the Eagle County Assessor (the
"Assessor") for consideration and recommendation; and
WHEREAS,the Assessor has submitted his recommendation to the Board for its final decision,
the Board has considered such recommendation and such recommendation is attached hereto as Exhibit
"A" and incorporated herein by this reference.
WHEREAS, the Petitioner's agent failed to respond to inquiries regarding setting a hearing,
and therefore the Board presumes Petitioner seeks an administrative denial of the petition for abatement
and refund of taxes without a hearing; and
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
number, the tax year and for the reason set forth in Exhibit "A" and enters an order with respect to the
petition for abatement in accordance with such recommendation.
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 27th day of July , 2021.
DocuSign Envelope ID:CB3DC906-973C-4FC5-B06A-BC0332B1D6E8
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4 BOARD OF COUNTY COMMISSIONERS
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County Commissioners C ' DocuSigned by:
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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 Commissioners of the
County of Eagle, State of Colorado
•
DocuSign Envelope ID:CB3DC906-973C-4FC5-B06A-BC0332B1D6E8
ABATEMENT RECOMMENDATIONS -
ASSESSOR GENERATED TAXPAYER GENERATED ED
To: Mark Chapin,Eagle County Assessor
From: Kristina Birk
Date: 5/4/2021
Owner: Vail Mountain View Residences Phase II LLC
Schedule#: R067720 Tax Parcel#: 2101-082-89-042
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 n Approval as Submitted
Abatement/Refund different than requested(Approval in part)
Assessment Rate: 7.15%
TAX YEAR 2020 TAX YEAR
Tax Area: SC103 Mill Rate: 50.7510 Tax Area: Mill Rate:
Actual Assessed Taxes Actual Assessed Taxes
Orig: $17,504,630 $1,251,580 $63,518.92 Orig:
Corr: $17,504,630 $1,251,580 $63,518.92 Corr:
Abate: $0 $0 $0.00 Abate: $0 $0 $0.00
The basis of the recommendation is:
The 2020 valuation is reflective of the structure being 25%complete as of 1/1/2020;comparable indivival condo
sales from Vail Village support the value on a price per so ft basis. Per 39-1-103(5)(a)CRS The actual value of
residential real property shall be determined solely by the consideration of the market approach to appraisal.
I recommend denial for this abatement.
Appraisal Manager Approval: •1Vei Assessor Approval: fr://-�.��--'' i
G:/DOCS/Forms/AbatementRealForm.xlsx Revised 4-20-11 MJK
DocuSign Envelope ID:CB3DC906-973C-4FC5-B06A-BC0332B1D6E8
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 111 does not apply)
WHEREAS,the County Commissioners of EAGLE County,State of Colorado,at a duly and lawfully
called regular meeting held on 07 / 27 /21 ,at which meeting there were present the following members:
MATT SCHERRMKATHY CHArNDLER-HENRY&JEANNE MCQUEENEY
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
Ne
Petitioner VAIL MOUNTAIN VIEW RESIDENCES PHASE II LW am
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:
2020 $1,251,580 $0.00
�DocuSigned by:
Year Assessed Value Taxes Abate/Refund Akatt S(4tt r Y
Chair ,ChaJmrtfinigiiirkiym of County 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 7/27/2021 Docusigned by:
Month Year i /h r tQ.,,,;
w= k alcaeopstty 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_R067720