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HomeMy WebLinkAboutR21-096 Assessor Generated Petition for Abatement and Refund of Taxes DocuSign Envelope ID:811A5381-65DC-4535-8D61-1 CBE01A015B0 Commissioner Chandler-Henry moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO Resolution No.2021 -096 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, a petition for abatement has 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 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 recommendation of the Assessor for the schedule number,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:811A5381-65DC-4535-8D61-1 CBE01 A015B0 MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the 7th day of December ,2021. ,E EAGLE co COUNTY OF EAGL r, ." ''' ,''� OLORADO,By and Through Its BOARD OF COUNTY COMMISSIONERS ATTESTr—Doeusigned by: \\ COL0IAe r—DocuSigned by: ilitA. f .'t5Viun, By: hag S awl' Clerk to the-K rd64440 Matt Sch6Fr 81E7B20718E0473.. County Commissioners Chair r—DocuSigned by: ,u g`Ci Jeanne MQeey8AA47A Commiss uSigned by: Kathy Ch ierg i3 Commissioner Commissioner McQueeney 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:811A5381-65DC-4535-8D61-1CBE01A015B0 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED ED TAXPAYER GENERATED n To: Mark Chapin, Eagle County Assessor From: Andrea Fontana Date: 11/3/2021 Owner: Levine,S.Robert-ETAL Schedule#: R055860 Tax Parcel#: 2105-301-00-004 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 ( ^ 1 Approval as Submitted — Abatement/Refund different than requested(Approval in part) Assessment Rate: 7.15% TAX YEAR 2019 TAX YEAR 2020 Tax Area: SC143 Mill Rate: 52.2970 Tax Area: 5C143 Mill Rate: 52.624 Actual Assessed Taxes Actual Assessed Taxes Orin: $5,490,140 $392,540 $20,528.68 Orig: 1 • $5,490,140 $392,540 $20,657.04 Corr: $1,555,610 $111,230 $5,817.00 Corr: $1,555,610 $111,230 $5,853.36 Abate: $3,934,530 $281,310 $14,711.68 Abate: $3,934,530 $281,310 $14,803.68 The basis of the recommendation is: I recommend that this abatement is approved.This parcel has had a Conservation Easement,reception 864773,on it since 2004.Valued the land with Open Space sales.$13,000 per acre. Appraisal Manager Approval: Assessor Approval: ,Z.''''-'4./''G---Z--------\N G:/DOCS/Farms/AbatementRealForm.xlsx Revised 4-20-11 MJK DocuSign Envelope ID:811A5381-65DC-4535-8D61-1 CBE01A015B0 RECEIVED PETITION FOR ABATEMENT OR REFUND OF TAXES County. EAGLE Date Received 11/3/2021 'se Aura fY ASSEESSSOR Section I: Petitioner,please complete Section I only. Date 11/3/2021 Month Day Year Petitioner's Name S.ROBERT LEVINE-ETAL Petitioner's Mailing Address. PO BOX 5 NEW DURHAM NH 03855-0005 City or Town Stale Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R055960 2105-301-00-004 Petitioner requests an abatement or refun(oflhe appropriate taxes and states that the taxes assessed against the above property for property tax year(s) 2018 and 2Z020 are incorrect fax the following reasons (Briefly describe why the taxes have been levied erroneously or Blegaily,whether due to erroneous valuation,irregularity an levying,clerical error or overvaluation. Attach additional sheets if necessary) This parcel has had a Conservation Easement, reception 864773, on it since 2004. Petitioner's estimate of value: $ ( )and $ ( ) Value Year Value Yew I declare under penalty of perjury in the second degree,that this petition,together with any accompanyingexhibits or statements,has been prepared or examined by me,and to the best of my knowledge.information and lief,is true,correct,and complete. Daytime Phone Number j Petitioner's Signature Email By Daytime Phone Number j I Agent's 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§39.10-11411).C.R S or the Property Tan Administrator(mutant to§39-2•t 16 C RS denies the petition for refund a abatement of area in whole or in pen,the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provision at 139-2-125,C RS within thirty days of the entry of any suit dsasion,§39-10.114.5(1),C R.s Section II: Assessor's Recommendation (For Assessors Use Only) Tax Year 2019 Tex Year 2020 &yaj Aaasaed 73E + iAasesaa4 1� Original $5,490,146 S392,540 $20,528.68 $5,490,140 $392,540 $20,657.04 corrected $1,555,610 $111,230 $5,817.00 $1,555,610 $111,230 $5,853.36 abatafRahand $3,934,530 $281,310 $14,711.68 $3,934,530 $281,310 $14,803.68 Q Assessor recommends approval as outlined above. If the request far abatement is based upon the grounds of overvaluation,no abatement or refund of taxes shall be made of an obtetlron a protest to such valuation has been tiled end a Norwe of Determination has been mailed to the taxpayer§39.10-1140 kap'lInDl C RS Tax year: 2019 Protest? ✓ONo ❑Yes(N a protest was Ned please attach■copy of the NOD.) Tex year: Protest?Proust? No❑ (]Yes(N•protest was Ned,please attach a copy of the NOD.) ❑Assessor recommends denial for the following reason(s): essors a DrpeNy Massaorsiaasa 15-0PT-AR No.920466116 DocuSign Envelope ID:811A5381-65DC-4535-8D61-1CBE01A015B0 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III gr 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 or 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 / / ,at which meeting there were present the following members: Month Day Year Matt Scherr, Kathy Chandler-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 Name Petitioner S.Robert Levine-Etal (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 $111,230 $14,711.68 2020 $111,230 $14,803.68 Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund Chairperson of the Board of County Commissioners'Signature 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 Month Year County Clerk's or Deputy 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_R055860