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