HomeMy WebLinkAboutR23-071 Board of Equalization Scheule No.: R029355 Rocky Top Capital, LLC Gypsum Mini Storage DocuSign Envelope ID:C76D2F47-EOBE-480A-8257-0309D94B2D37
Commissioner scherr moved adoption
of the following Resolution:
COUNTY BOARD OF EQUALIZATION
COUNTY OF EAGLE, STATE OF COLORADO
Resolution No.2023- 071
REGARDING PETITIONS TO THE EAGLE COUNTY
BOARD OF EQUALIZATION
WHEREAS, a petition appealing the Eagle County Assessor's 2023 valuation submitted by the
taxpayer identified on the decision letter attached hereto as Exhibit "A" (hereinafter referred to as
"Petitioner") was set for hearing before the Board of County Commissioners of Eagle County, Colorado,
organized and convened as the County Board of Equalization (hereinafter referred to as "Board") for the
purposes of adjusting, equalizing, raising or lowering the valuation for assessment of real and personal
property within this county, fixed and made by the County Assessor for the year 2023; and
WHEREAS, said petition had been previously submitted to the County Assessor for
consideration; and
WHEREAS,Petitioner presented their petition of appeal to the County Assessor's valuation for
the year 2023 claiming grounds for relief thereunder, stating the property described in such petition was
improperly valued for assessment, as more specifically stated in said petition; and
WHEREAS, the Board has appointed an independent Referee to conduct hearings and to make
findings and submit recommendations to the County Board of Equalization for its final action,based upon
testimony and evidence presented by Petitioner and the Assessor's representatives with regard to said
petitions; and
WHEREAS, a hearing on this file was timely conducted on July 17, 2023; and
WHEREAS, due to a clerical error, the independent hearing Referee's recommendation was
not timely processed or considered by the Board before its final meeting on August 4, 2023; and
WHEREAS, the Assessor and Petitioner have agreed upon the recommended value, and the
parties' stipulation has been approved by the independent hearing Referee for consideration of the Board.
WHEREAS, in order to reflect the intent of the parties and recommendation of the Referee that
occurred during the County Board of Equalization hearings, the Board wishes to approve the parties'
stipulation nunc pro tunc as of August 4, 2023.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Eagle
County, Colorado, acting as the County Board of Equalization,
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DocuSign Envelope ID:C76D2F47-EOBE-480A-8257-0309D94B2D37
THAT, the Board hereby enters its order with respect to the 2023 assessment of Petitioner's real
property in accordance with the determination set forth in the letter of decision attached hereto as Exhibit
"A"and made a part hereof by this reference.
MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of
Eagle, State of Colorado, in its capacity as the County Board of Equalization, at its regular meeting held
the 4th day of December, 2023; nunc pro tunc August 4, 2023.
,.— DocuSigned by:
o� � � COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
nkoRRoo BOARD OF COUNTY COMMISSIONERS
ATTEST:
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Clerk to the Board of Kathy Chandler-Henry
Commissioner, Chair
DocuSigned by:
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Matt Scherr
Commissioner
DocuSigned by:
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Jeanne McQueeney
Commissioner
Commissioner McQueeney seconded adoption of the foregoing resolution. The roll having been
called,the vote was as follows:
Commissioner Chandler-Henry Aye
Commissioner Scherr Aye
Commissioner McQueeney Aye
This resolution passed by 3/0 vote of the Board of County Commissioners of the County of
Eagle, State of Colorado
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DocuSign Envelope ID:D00850AF-B7A5-4A6B-BE90-0E633A362401
EAGLE COUNTY BOARD OF EQUALIZATION
Eagle County Schedule Number: R029355
CBOE Docket Number: 2023-0967
STIPULATION ON PETITION FOR PROPERTY VALUATION(As to Tax Year 2023)
ROCKY TOP CAPITAL LLC
("Petitioner" or"Taxpayer"),
vs.
EAGLE COUNTY ASSESSOR
("Respondent" or"Assessor")
Petitioner and Respondent (the "Parties") enter into this stipulation agreement
("Stipulation") regarding the tax year 2023 valuation of the Subject Property, and jointly move
the County Board of Equalization("CBOE") to enter an order based on this Stipulation. As such,
the Parties agree and stipulate as follows:
1. The property subject to this Stipulation(the "Subject Property") is described as:
Eagle County Schedule Number: R029355
Site Address: 117 Park Street, Gypsum, CO 81637
Legal Description: BERTROCH SUB FIL 3 BLOCK: 5 LOT: 18A
BK-0503 PG-0468 MAP 04-04-89
2. The Subject Property is classified as Commercial.
3. The County Assessor originally assigned the following actual value to the Subject
Property for tax year 2023:
Land: $346,510
Improvements: $744,000
Total: $1,090,510
4. After a timely appeal to the CBOE, the Board of Equalization valued the Subject
Property as follows:
DocuSign Envelope ID:D00850AF-B7A5-4A6B-BE90-0E633A362401
Land: $346,510
Improvements: $744,000
Total: $1,090,510
5. After review and negotiation, Petitioner and the Eagle County Board of Equalization
agree to the following tax year 2023 actual value for the Subject Property:
Land: $346,510
Improvements: $494,480
Total: $840,990
6. The Parties expressly agree that the settled valuation established herein was accepted by
the Parties for settlement purposes only,that they have resolved all disputes giving rise to the tax
appeal and except as provided in Paragraph 7 hereof, Petitioner expressly waives any right it may
have to initiate a subsequent valuation protest or abatement petition for tax year 2023 or 2024, or
other action relating to the Subject Property or the tax appeal. The Parties further stipulate and
agree that this Stipulation does not constitute an admission of liability; that it does not constitute
any factual or legal precedent whatsoever; and that it may not be used as evidence in any
subsequent proceeding of any kind, except in an action alleging breach of this Stipulation.
7. The valuations, as established above, shall be carried forward and applied for tax year
2024 pursuant to C.R.S. § 39-1-104 (10.2) unless the Assessor determines that as of January 1,
2024, there is an unusual condition as defined in C.R.S. § 39-1-104 (11) that would require a
change in said level of value. Notwithstanding the provisions of Paragraph 7, Taxpayer does not
waive the right to contest any determination made by the Assessor with respect to an unusual
condition under C.R.S. § 39-1-104 that would change said level of value.
8. The Parties ask the CBOE to enter an order establishing the actual value of the Subject
Property as set forth herein.
[REMAINDER OF PAGE LEFT INTENTIONALLY BLANK]
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DocuSign Envelope ID:D00850AF-B7A5-4A6B-BE90-0E633A362401
Approved by CBOE Hearing Officer:
[�° W - /l (signed)
oc., 0FCEF.g1/8/2023 (dated)
Petitioner: Rocky Top Capital, LLC Respondent:
By: E. ' ' Mark Chapin,Eaarainty Assessor
Trevor '"alke Or his Designee kri�k >tK
Owner/President of Rocky Top Capital, LLC g '"°"°°°'°' 10/26/2023
Print Designee Name:
gypsumministoragenu gmail.corn 500 Broadway,Eagle, Colorado 81631
(970) 328-8640
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