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HomeMy WebLinkAboutR22-028 Concerning Taxpayer Genrated Petitions for Abatement and Refund of Taxes - Ruedi RST LLC DocuSign Envelope ID:37C46295-F296-419A-A4F3-56457435241 B DocuSign Envelope ID:42FAAD46-1595-4728-AFFE-8BOOF55FFA3D Scherr Commissioner moved adoption Of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO Resolution No.2022- 028 RESOLUTION CONCERNING TAXPAYER GENERATED PETITIONS 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 taxpayer for the purposes of correcting alleged erroneous valuation for assessment, irregularity in levying, clerical errors and/or overvaluation; and WHEREAS, said petitions have been previously submitted to the Eagle County Assessor(the "Assessor")for consideration and recommendation; and WHEREAS, the Assessor has submitted his recommendations to the Board for its final decision,the Board has considered such recommendations and such recommendations 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 petitions 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 recommendations of the Assessor for the schedule numbers, the tax years and for the reason set forth in Exhibit "A" and enters an order with respect to the petition for abatement in accordance with such recommendations. 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 forms 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. DocuSign Envelope ID:37C46295-F296-419A-A4F3-56457435241 B DocuSign Envelope ID:42FAAD46-1595-4728-AFFE-8BOOF55FFA3D MOVED,READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado at its regular meeting held the' '►day of April , 2022. COUNTY OF EAGLE, STATE OF co.°gs� COLORADO, By and Through Its BOARD OF COUNTY COMMISSIONERS 4, coDocusyned by: Docuslgned by: G bri � y ATTEST: litA 0""'" 1f4Q ° By. CA4AC12arOM17A.. Clerk to the Boar of Jeanne McQueeney County Commissioners Char.. by. CL__ .....04.4u/Lott.V—ikukAi K a Y 'ff.-Henry Commissioner CDowsgned by: so Y'i7C9D"BG^"77 Matt Scherr Commissioner Commissioner Chandler-Henry seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner McQueeney Aye Commissioner Chandler-Henry Aye Commissioner Scherr Aye This resolution passed by 3/0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado 2 DocuSign Envelope ID:37C46295-F296-419A-A4F3-56457435241 B DocuSign Envelope ID:42FAAD46-1595-4728-AFFE-8BOOF55FFA3D ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED TAXPAYER GENERATED a a To: Mark Chapin,Eagle County Assessor From: Patrick Corcoran,Eagle County Appraiser Date: 3/11/2022 Owner: RUEDI MT LLC Schedule II: R060240 Tax Parcel 01: 2471-0644004028 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 Q Approval as Submitted III Abatement/Refund different than requested(Approval In part) Assessment Rate: 29.00 % TAX YEAR 2019 TAX YEAR Tax Area: SC007 Mill Rate: 77.210 Tax Area: Mill Rate: Actual Assessed Taxes Actual Assessed Taxes Orig: $1,085,290 $314,730 $24,30032 Orig: Corr. $1,085,290 S314,730 $24,300.32 Corr: Abate: SO S0 $0.00 Abate: $0 $0 $0.00 The basis of the recommendation is: This abatement is being denied in regards to the contiguous classification of the following account: R060238 and R060240. Some background of the case: •In 2018 at the request of.the owner an inspection was made to for an appeal for contigouse •It was during this inspection that it was determined that the property was not elgible for contiguous •This was due to the fact the camper/trailer on site does not meet the state qualifications for residential dassifatlon •The request for contiguous was denied at the Aeessor level appeal,the OBOE and the case was withdrawn at the BAA level. •Going forward the land will now be classified as vacant land 1 am recommending the denial for the request of contiguous classification,the parcel does not satisfy the state requirements for residential classification and therefor it is not eligible for contiguous classification. Appraisal Manager Approval: iltr?2_„ Assessor Approval: G:/OOCS/Forms/AbatementRealForm.illsx Revised 4-20.11 MJK DocuSign Envelope ID:37C46295-F296-419A-A4F3-56457435241E DocuSign Envelope ID:42FAAD46-t 9C 1 I uuni rut(RCMcmcNT OR REFUND OF TAXES RECEIVED County:Eagle Date Received DEC 29,2021 (Use Assessor's or Commiselonsa'Date Stamp) EAGLE COUNTY ASSESSOR Section I: Petitioner,please complete Section I only. Date: December 28,2021 Month Day . Year Petitioner's Name: Ruedi RST,LLC Petitioner's Mailing Address: do The Law Office of Gregory S.Gordon,U.C,0133 Prospector Rd.,Ste 4102 Aspen Colorado 81611 City cc Town State Zip Code SCHEDULE OR PARCEL NUMUBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R60238 BASALT AREA 0 Petitioner requests an abatement or refund of the appropriate taxes and Mates that the taxes assessed against the above property for the property tax year 2019 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.) This property is misdassified as vacant It should be classified residential Petitioner's estimate of value: $NC (2019 Valve 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 ) nature By "� '' Daytime Phone Number(970 )279-3501 Afinguagnature• 'Letter of agency must be attached when petition is submitted by an agent. If the Board of County Commissioners,pursuant to S 39.10.114(1),C.R S,or the Property Tax Administrator.pursuant to§39-2-11e.C R S, • denies the petition for refund or abatement of taxes In*bole or In pad,the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions Of§39-2-125,C.R.S.,within thirty dap of the entry of any such derision,§39-10-114 5(1),C R S Section II: Assessor's Recommendation (For Assessor's Use Only) Tax Year 2019 Mad eanalaa 1 Original $223,710 $64,880 $5,009.40 Corrected S223,710 Sfi4,880 S5,009.40 Abate/Refund S° $0.00,— [�Assessor recommends approval as outlined above. If tie request for abatement is based upon the rounds of overvaluation,no abatement or refund of taxes she be made ti en objection or protest to such valuation has bean riled and a Nation of Oetemdnation has been meted to the taxpayer,§39-10-114(1)(axl)(D) C R S Tie year 2019 Protest? la No 0 Yes (If a protest was pied,please at ach a copy of the NOD.) m Assessor recommends denial for the following reason(s): See attached Recommendation Form. Assessor's or Deputy ass atgesture 15-OPT-AR No.920-66111 DocuSign Envelope ID:37C46295-F296-419A-A4F3-56457435241 B AUNTY COMMISSIONERS USE ONLY ISecebn Ilia Section IV must be completed) Every petition for abatement or refund fled 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 fiing such petition.§39-1-113(1.T),C.R.S. Section ill: 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 o 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 Ae11181 Ms,as.d ax Original Corrected Abate/Refund Note The total tax amount does not Include accrued interest.penalties,and fees assodated with late anchor delinquent tax payments.If applicable. Please contact the County Treasurer for Id payment Information Petitioner's Signature Date Assessor's or Deputy Assessor's Signature Data Section IV: , Decision of the County Commissioners (Must be completed if Section 111 does not apply) WHEREAS,the County Commi sjg75 Eagle County,State of Colorado,at a duly and lawfully called regular meeting held on / /��L ,at which meeting there were present the following members' Month Day Year Jeanne McQueeny, Kathy Chandler-Henry, & Matt Scherr 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 (beingpresent0=1)nd Name Petitioner Ruedi RST LLC (beingpresen Tn ..- _,, i 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 77= •oes not a )with the recommendation of the Assessor, and that the petition be(approved—approved In part with an abatement/refund as follows: 2019 $64,880 $0 DocuSignedby: Year Assessed Value Taxes AbalelRefund L .-w-re4 17`Q14 4.4- 'of Chairperson of the Board orf Co nu taommissioners'Signature Regina O'Brien 1, County Clerk and Ex-Officio Clerk of the Board of County Commis in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copie AGe„e record of the proceedings of the Board of County Commissioners. �c s IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of said County t this day of 4/27/2022 ,-Docusigned by: no Month Year rt./�lt/lGt otr -. RADD - ' v County Clark AoraapoM)!RgaettlgAtUsrk 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 S ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-ee/11 SCHEDULE NUMBER R060238 DocuSign Envelope ID:37C46295-F296-419A-A4F3-56457435241 B DocuSign Envelope ID:42FAAD46-1595-4728-AFFE-8BOOF55FFA3D ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED TAXPAYER GENERATED Ei To: Mark Chapin,Eagle County Assessor From: Patrick Corcoran,Eagle County Appraiser Date: 3/11/2022 Owner: RUED!RST LLC Schedule lf: R060238 Tax Parcel N: 2469-011.00.016 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 a Approval as Submitted 1.11 Abatement/Refund different than requested(Approval in part) Assessment Rate: 29.00 % TAX YEAR 2019 TAX YEAR Tax Area: SC007 Mill Rate: 77.210 Tax Area: Mill Rate: Actual Assessed Taxes Actual Assessed Taxes Orig: $223,710 $64,880 $5,009.40 Orig: Corr: S223,710 $64,880 $5,009.40 Corr: Abate: $0 $0 $0.00 Abate: S0 $0 $0.00 The basis of the recommendation is: This abatement Is being denied in regards to the contiguous classification of the following account: R060238 and R060240. Some background of the cue: •In 2018 at the request of the owner an inspection was made to for an appeal for contigouse •It was during this inspection that it was determined that the property was not elgible for contiguous •This was due to the fact the camper/trailer on site does not meet the state qualifications for residential dassifcation •The request for contiguous was denied at the Aeessor level appeal,the CBOE and the case was withdrawn at the BAA level. •Going forward the land will now be classified as vacant land I am recommending the denial for the request of contiguous classification,the parcel does not satisfy the state requirements for residential classification and therefor it is not eligible for contiguous dassificadon. Appraisal Manager Approval: J 1•1/e---- Assessor Approval: G:/OOCS/FormsJAbatementRealFam.xlsx Revised 4.20.11 MIK DocuSign Envelope ID:37C46295-F296-419A-A4F3-56457435241E DocuSign Envelope ID:42FAAD46-1595-4728-AFFE-8BOOF55FFA3D rues Abutsscxtts ANN t:UUNTY COMMISSIONERS USE ONLY (seams 01 grSection IV must be completed) Every peke for abatement or refund filed pursuant to$30-10.114.C R S shall be coded upon pursuant to the pmnNlons of 0th section by the (loud of County Commissioners or the Assessor.as appropriate,within sbc months al the dab drag such potion,$39-1413(1.7),C R.S Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to s10A00) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to setlle by written mutual agreement any such petition for abatement or refund in-an-amount ofi 1O.01M or less per inct,parcel.or let 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 abatementhefund of: Ten Year eshal mum tax Original Corrected Abate/Refund Nab.The total tax amount does not Include scatted interest.penalties,and fees aseodsled with late andfo►delinquent lax payments.I applicable. Please contact the Canty Treasurer for full payment Information Peesoner'a Signature Date Assessor.or Deputy Assessor's Signature Date Secti4e IV: Decision of the County Commissioners (Must be completed If Section In does not apply) WHEREAS,the County Commissioners of Eagle County.State of Colorado,at a duly and lawfully called regular meeting held on IN / 26 /2622,at which meeting there were present the following members: Jeanne McQueen°y~Kary Chandler-Henry, & Matt Scherr 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 (/nQ Name Petitioner Ruedi RST LLC Melina ntesoniel=311 and WHEREAS.the said Nana County Commissioners have carefully considered the within petition,and are fully advised in relation thereto, NOW BE IT RESOLVED that the BoarfleZendoes not agree)with the recommendation of the Assessor, and that the petition be(approved-.approved to partaMoith an abatement/refund as follows: 2019 $314,730 $0 DocuSignedby: . Year Assessed Value Taxes AbatelRahnd I ( -•"' x-e?ue-a w y • Chairperson or ee eeseiM Cauimy Commissioners'Signature Regina O'Brien 1, County Clerk and Ex-Officio Clerk of the Board of County Commissio In and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied ft - EA `o record of the proceedings of the Board of County Commissioners. r,,, • IN WITNESS WHEREOF,I ha set my hand and affixed the seal of said County ):14 this day Of � � � DocuSlgned by: t���I"" """"" /�Aj Month Year fTr ltAA- ��ORAD County CI IINIMIRMOdeftlyClerk'sSignature Nola Abatements greater than 110.000 pet schedule,per year must be submitted In duplicate to the Property Tax Administrator for rsNew. §161ion,y: Action of the Property Tax Administrator (For all abatements greeter than$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby 0 Approved ❑Approved In part$ ❑Denied for the following reason(s): seastrys signature Property Tax Administrator's Signature Date IS-OPT-AR No.molten 1 ScHrtitACPUIMI ER_R000Z40