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Home My WebLink AboutR11-009 Assessor Review and Settle Certain PetitionsCommissioner moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO COLORADO RESOLUTION NO. 2011- AUTHORIZING THE EAGLE COUNTY ASSESSOR TO REVIEW AND SETTLE CERTAIN PETITIONS FOR ABATEMENT OR REFUND OF TAXES WHEREAS, C.R.S. § 39 -1 -113, et seq., provides the taxpayers of Colorado the means to petition their respective boards of county commissioners for abatement or refund of property taxes which were levied and /or paid in error; and WHEREAS, House Bill 10 -1117 amended C.R.S. § 39 -1 -113 to allow, upon authorization by the board of county commissioners, the county assessor to review petitions for abatement or refund and settle by written mutual agreement any such petition for abatement or refund in an amount of ten thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property; and WHEREAS, The Board of County Commissioners of Eagle County, Colorado ( "the Board ") believes that granting the Eagle County Assessor ( "Assessor ") the authority set forth above, will provide an expeditious means for correcting such erroneous tax levies. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO: THAT, Assessor be and is hereby granted the authority to review and settle petitions for abatement or refund in any amount of ten thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property subject to the following conditions: Where the Assessor recommends settlement of a petition for abatement or refund, the Assessor shall mail the settlement offer to the taxpayer in the form set forth in Exhibit A attached hereto. 2. Should the taxpayer accept the offer, the Assessor shall order the abatement or refund of taxes (as appropriate) pursuant to C.R.S. § 39 -1- 113(2) (b). If the Assessor's settlement offer is not accepted, the petition shall be set for hearing before the Board in accordance with C.R.S. § 39 -1- 113(1). 3. The Assessor shall report to the Board monthly concerning the activity which is the subject of this resolution. 4. Should the Board determine it to be in the best interest of the County, it may withdraw the authority granted hereby. THAT, each petition which would result in an abatement or refund of more than ten thousand dollars per tract, parcel, or lot of land or schedule of personal property per tax year, shall not be considered unless a hearing is held thereon, pursuant C.R.S. § 39- 1- 113(1). 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 Fes, 2011. ATTEST: Commissioner COUNTY OF EAGLE, STATE OF COLORADO, By and Through Its BOARD OF COUNTY COMMISSIONERS in Peter F. Runyon Commissioner Sara J. Fisher Commissioner seconded adoption of the foregoing resolution. The roll having been called, the vote was as follows: Commissioner Stavney ry Commissioner Runyon S i Commissioner Fisher �d h This Resolution passed by the County of Eagle, State of Colorado. vote of the Board of County Commissioners of County Commissioners PETITION FOR ABATEMENT OR REFUND OF TAXES County: Section I: Petitioner, please complete Section I only. Date: Month Day Year Petitioner's Name: Petitioner's Mailing Address: Date Received (Use Assessors or Commissioners' Date Stamp) City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for property tax year(s) and 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.) Petitioner's estimate of value: $ ( and $ (_� Value Year Value 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 Petitioner's Signature BY Daytime Phone Number ( ) Agent's Signature 'Letter of agency must be attached when petition is submitted by an agent. If the Board of County Commissioners, pursuant to § 39- 10- 114(1), C.R.S., or the Property Tax Administrator, pursuant to § 39 -2 -116, C.R.S., denies the petition for refund crabatement oftaxes in whole or in pan, the Petitioner may appeal to the Board of Assessment Appeals pursuant to the provisions of § 39 -2 -125, C.R.S., within thirty days of the entry of any such decision, § 39 -10- 114.5(1), C.R.S. Section 11: Assessor's Recommendation (For Assessors Use Only) Tax Year Tax Year Actual Assessed Tax Actual Assessed Tax Original Corrected Abate /Refund _. ❑ Assessor recommends approval as outlined above. If the request for abatement is based upon the grounds of overvaluation, no abatement or refund of taxes shall be made if an objection or protest to such valuation has been fled and a Notice of Determination has been mailed to the taxpayer, § 39- 10- 114(1)(a)(1)(0), C.R.S. Tax year: Protest? ❑ No ❑ Yes (If a protest was filed, please attach a copy of the NOD.) Tax year: Protest? ❑ No ❑ Yes (If a protest was filed, please attach a copy of the NOD.) El Assessor recommends denial for the following reason(s): EXHIBIT Assessors or Deputy Assessor's Signature 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 fling 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 abatemenUrefund 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. Signature Assessor's or Deputy Assessor's Signature Section IV: Decision of the County Commissioners (Must be completed if Section III does not apply) WHEREAS, the County Commissioners of called regular meeting held on _/_ Month Day Year County, State of Colorado, at a duly and lawfully at which meeting there were present the following members: 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 present- -not present) and Petitioner (being present- -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- -does not agree) with the recommendation of the Assessor and the petition be (approved -- approved in part- denied) with an abatement/refund as follows: Year Assessed Value Taxes Abate /Refund Year Assessed Value Taxes Abate/Refund Chairperson of the Board of County Commissioners' Signature I, 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 Note: Abatements submitted in review. Section V: Action of the Property Tax Administrator (For all abatements greaterthan $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 Administrators Signature Date County Clerk's or Deputy County Clerk's Signature TERM SHEET 1) Requested hearing date: (First choice) 2.1.11 (Second choice) 2 8 11 2) For County Manager signature n/a 3) Requesting department Assessor's Office 4) Title: Resolution Authorizing the Eagle County Assessor to Review an Settle Certain Petitions for Abatement or Refund of Taxes 5) Convening as another board or authority State name n/a 6) Check one Consent: X On the Record: 7) Staff submitting Marls Chapin, ext. 8654 8) Purpose Assessor be granted the authority to review and settle petitions for abatements or refunds in any amount of ten thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property. 9) Schedule Effective immediately for all Petitions for Abatement or Refund of Taxes filed with Eagle County Assessor's office January 1, 2011 or after. 10) Financial considerations Dependent on specific abatement petition 11) Other 0 By: AS TO FO Ea e C untY AltorreY's By: office Eagle County Commissioners' Office t-4 � 51 �'�