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Home My WebLink Aboutbocc.res.060.2008~,eso%~i6a l~D ~~~~~"OD~ FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund fled pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by ihe board of county commissioners or the assessor, as appropriate, within siz moMhs of lhe date of filing such petition, § 39-1-113(7.7), C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to $1,000) 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 peti6on o~ abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of Iand 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 Actual Assessed Tax Tax Year Actual Assessed Tax Original Corrected AbatelRefund Note: The total tax amount does not include accrued ~intarest, penalGes, and (ees associated with late and/or delinquent tax payments, it 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 tloes not apply) \~~HEREAS, Th? County Commssionere of Cour.ty, State of Cclerado, aS a duly 2nd lawb!I!y called regular meeting held on .S /e~0 / ~ at which meeting there were present the following members: ~ ,/ Month D~y Year ~/ ,~ , . ' ~' // with notice of such meeting and an opportTunity to be p~ entt having been given to the taxpayer and the Assessor of said County and Assessor dA~kRH r/tE -F l~ 15A-~-~- (being presen notpresent) and // Name petitioner ~~¢!/4. 1f/~lC~ tLw• (being present notpresent), and WHEREAS, The said Nam Counry Commissioners have carefully considered the within petition, and are fully advised in relation thereto, NOW BE IT RESOLVED, That the Board agree does not agree) with the recommendation of the assessor and the petition be (approved-approved in pa -denied) ith an abatemenUrefund as follows: Year Assessed Value Taxes Abate/Refund rY~ear Asses~ed Value _ Taxes Abate/Refund ~ Ch~i~rson of the Boartl qfpounty Com 7~to~iers'~Signa re ~ // ~ I, ~-K'~`~- Ef County Clerk and Ex-officio Clerk of tHe Board of C u ~p~i i er: in and or the a orementioned county, do hereby certify that the above and foregoing order i ~etl~f the record of the proceedings of the Board of County Commissioners. .,, /,. ~' , IN WITNESS WHEREOF, I have hereunto set my hand and a~xed th se I of said County ~._ __. this ~ day of , o`~ODFT . onth Year C Clerk's or Deputy , unty Clerk's Signature Note: Abatements greater than $1,000 per schedule, per year, must be submieted in dupliQfte to the Property Tax~Administralor tor review section v: Action of the Property Tax Administrator (For all abatements greater than 51,000) The action of the Board of County Commissioners, relative to the within petition, is hereby ^ Approved ^ Approved in part $ ^ Denied for the following reason(s): Secretary's Signature Property Tax Administretor's Signature Date 15-DPT-AR No PETITION FOR ABATEMENT OR REFUND OF TAXE$ County: Date Received (Use Assessor's or Commissioners' Date Stamp) Section I: Petitioner, please complete Section I only. Daie: ~ ~ ~ r~ <J'~~ Monlh Day eaY~ r - Petitioner's Name: Petitioner's Mailing Address: City or Town SCHEDULE OR PARCEL NUMBER(S) ~r913~I3 State Zip PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY ~ S~OC~ L ~~~f ~ ~~O 'F.O r v~~~ u 4~-s ~Jr ~~~ s~ Petitioner states that the taxes assessed against the above property for the property tax year _~Z are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additional sheets if necessaryJ , ,~~~ ~,. W ,T~ f- y~.~ ~ ~ ;,~ , :.~ ~~'~-~~ l'4~"~ ~ ~ ~ Y ~ ~.+~ :~z, e P r~ ~v:J~`~~+~)~..~,d,.~ .ti~,l~ ~%~'-e. r/Pw 6 L;bt ~ a?(~~T cJ ~r ~ d" ~ !/~ C~ ,i`4 / ,/ / ~ ia" ft. „~ :g c'.4JtT1L.G,~ i~yf K, ,~.Atlli"-~ i~ liV ,~<'c 3.rc'~~ '~ JZ t%O~ ~J !`~"LL ~s~-~ ~~~ ~ ~ c'S iF:-% c,Z~~ G/ C(G~ r J sE .i ~ n~/J e /~ ~' ~7~ ~" ") •l ~ ~~ ~.r~ S' ~j~['ttL Ir ~ I'~K G'~' ~ ~ I N[G 4 J ` i. J.J . J<~. J• S~Rf3 r ~.:J ~UG :)~ J AdU~ ~C~~i~.i (~'P:l.fY7~c~ rG~. ~ i~ ,q~ OAe.~`':J f-k~' E~.J(y ~t=~-¢..3: J~' , y~f~) 7`''~ ilS~~C' .A ~ .1-sl '9 ~~j ~! rJ 6-16 ~a~~C C/_ ..2 °/ /r ~ Jr ~J-.~ ~'ciKt ^' ~~,~`` 7 h°t`~ ~~ `d'`,` ~ ~'"`~P~C i'~-C e~,~" ~.c~~~,~• `~~,,~-e./~:42~tc,. P`etitioner's estimate of value: $ (_) ~ ~~ L Value Year ~~~f ,//~oPSf';,J7'~P~4~ Petitioner requests an abatement or refund of the appropriate taxes. I declare, under penalty of pery'ury in the second degree, that this petition, together with any accompanying exhi6its or statements, has been prepared or examined by me, and to the best of my knowledge, information and belief, is true, correo , and co alete. V -- Daytime Pho~e Number L,,jl'~_2~ -~~7 ~ Petitioner's Signature gy Daytime Phone Number ( 1 AgenPs Signature' 'Letter of agency must be attachetl when petition is su6mitted by an agent. If the board of wunty commissioners, pursuant to section 39-10•114(1), or the property tax administrator, pursuant to saction 39-2•116, denies the petition tor refufM of abatement of taxes in whole or in part, the petitioner may appeal to the boartl o( assessment appeals pur5uant to the provisions of section 39-2-125 within lhirty days of the entry of any such decision, § 39-10-114.5(1), C.R.S. Section II: Assessor's Recommendation (For Assessor's Use Only) Tax Year _ . n.~~~i as~~s~eC T=~ Original Corrected A6ate/Refund ~Assessor recommends approval as outlined above. No protest was filed for the year: pf a protest was nied, please attach a copy of the NOD.) ~Assessor recommends denial for the following reason(s): rC~U/'v<).~f'TIG.~l I'UJ i Si?~Z~~ ~~,~vi iL i'G i ~> ~,~ 2 ~ o ~ SEL= /~-7`~~%~L ~' . ~~ ~ ~ ~ ~" A.sessor's or DeouN Assesso~ s Sfgr No. ~e~ StYcrs Construction, Inc. Cons~ucttion, Inc. p~ B~1678 Phcme 9709272314 Snnwmas's, Culo. FAX: 970-937~49ti2 81659 email: styeesfmsopiis.net Monday, February 18, 2008 Mr. Steve Miller Pitkin County Assessors Office 506 East Main Suite 202 Aspen, Colo. 81611 Dear Mr. Miller Per your job site visit I wanted to follow up with a letter stating what we spoke about on your visit. We started the excavation in the middle of December 2006 this lasted approximately one month per the soils report we had to install a concrete pier system for this foundation. The county does not inspect this system and was left to the soils engineer. We started to place piers the second week of January, but due to weather and water we lost many days and completed this process the end of February. If you should have any questions please do not hesitate to call, thanks Alan C. Styers Owner 6.7 Exceptions to the rule include real property that changed taxable status after January 1 and the classification of land when a structure is assessed as omitted property. (The omitted ~-- structure was in place on January I; therefore, thc use of the land must correspond.) Partialiv Com~leted Structures Structures that are partially complete o~ January 1, are classifted according to their intended use when completed. When a ~ew foundation for a residence is completed as of January l, the land is reclassified from vacant land to residential improved land. In addition, the improvement receives a partial assessment based on the portion of the improvement completed as of January 1. Guidelines to determine the percentage of completion of partially-constructed residential improvements are published in Section 1, ARL Volume 3. If, after a period of time as determined by the assessor, no furtl~er construction progress is made to the property containing a foundation, it may be necessary to redassify the property as vacant land. Destroyed Structures Structures that are fully destroyed prior to January 1 are removed from the assessment roll and the land is classified as vacant land for the current assessment year. Structures fully destroyed after January 1 are dassified according to the use on January 1 of the cunent year. Structures that are partially destroyed prior to January 1 are classified for the current year according to the previous use. If no effort to rebuild the structure occurs within a year, reclassifq the property as vacant land. The assessor, after physically inspecting the property and reviewing the facts, may make the determination to allow the improved classification to continue. ~ Eauities in State Land The equity in ]and purchased under contract from the state is classified in the same manner as though owned by the purchaser. Any improvements on the land are classified according to their use. For further information, refer to Chapter 3, Specific Administrative Processes, and ARL Volume 3, LAND VALUATION MANUAL, Chapter 7, Special Issues in Land Valuation. Parcels of Land with Residentiai Use Parcels of land, under common ownership, that are contiguous to land used for a residence and used as an integral paR of a residence, are classified as residential property. The primary residential parcel must conform to the definition of residential real property as defined in § 39-i-102(14.5), C.R.S., and Sullivan v. Board of Equalization of Denver County, 971 P.2d 675 (Colo. App. 1998). The assessor's judgment is crucia] in determining if contiguous parcels can be defined as residentia] property. A physical inspection will provide information critical to this decision. Suggested judgment criteria to be considered are r~ot limited to the following: 1. Are the parcels considered and actually used as a common u~~it with the residence? 2. Would the parccl(s) in question be conveyed with the residence as a unit? 3. Is the primary purpose of the parcel and associated strucmres to be for the support, ~ enjoyment, or other non-commercial activity of the occupant of the residence? IS-AR-DP7 ARL VOL 2 1-84 Rev 9-07 KINGEN DAVID 2400 LAZYO RD '~..SNOWMASS ~' 264509101015 Drivewayaccess ___ ' 6481 sf New SFR incl 943 sf KINGEN DAVID 2400 LAZYO RD SNOWMASS 264509101015 garage//3solarpanels _ ~ -_ _ N~.:r doi icslx H~'O [ IJ'J 8 LPt3 FIN.,EN f.LAO ~. 9 LqcY O kJ S~ailN1~9AS .~..1:.' ~.. G3c(n~ ~~~~Or: EvSiertL- 6::sP~_^I- .:..d~n. ..,... FY1H6N L-,~tli L~u~_LA~YO FU NJI'f4.:¢. -'~riJi' arn~. ~~ . , LBbJ~ ai J n d;.ry~. ~ '-b =:..i inn~.v, i~~,~u~ ~._-i.a-~o ° r.~ _ ~r,nvveM~ , -... «.,~.~~~~i.~~~is H.~~~i~-~,~. - .. , o=s~;~ _ . , ._. ,.~.:,.,~ ~i 4 CJ~EI: ~: II , e]!tn LP ~y J 6 ~ ~ y};,;°„iP ~ ~~. J~ I I. I 2~.,L ~fit fi~, " r~,J'c c n _ YIV(,~N L~Jlit ..,~~~LALY~1 FI li!P~'PaIhSS ,..,...,~ ~~NIVBn,~,Y~~.~nc KW;-IM 1~:.9^ ~~ IA!tCi F .tn/P4F •-'S~~<~1~ :~I~~ Ner.llc.it FIN'._. ia l'J~U ~ ~ LAZ~ U ~IN f..iN1J~~ _.)I. 1 M1~~•.., i i= ci. .. i_.. ~ Install t cl2~s A flieplaces m~'gas '~ log sets m~a?all tcP ssah nc 'ehecironly dan~per en t Inctall 2 duect ventgas firF~lav.e KwaFtd nFV~D ;400LAZY0 RG SNOVJMASS 2b4FOSi10tu15 ~ppli2nces sue date e permit_no vamauon ~ PITKIN ACCESS EARTHMOVING 1/3/2007 2005 00922006 .PAEM _ _ Pitkin COUnty Residential Black 1/17/2007 2005 a1702006 .PRBK i1569150 ~ F~G;n Plui~~~ric ~ c , =~~n6. ( ..s l01 PFN,7 PitF.i~fi~ ~=n~~ca' ~ .... ._ i, :'OS „ i :u~ .FV9EC F~th.i P'~.ha. r= ~ I_ .~ .u _. i I ..~, FMFC Fr..~~~ F~~, i i~ ~~ s~~~~.,~i~~ . a~_~~~ w si< _...,. Pdhin N_"'u,a' _ ., .. ,a ~I; I P~~?:i F'6LE 't~~~.~Ow~ FC4.~.~,~~ Elr~ni~~al n. ~, , ui~ b1 ~_..., PHF 1~ _.,... I iii.ic Rr ~i~~ ~i e __ ~~~ ~ I o, ~. GELE 5~~~~ Pit67n Mxhanical Apri123, 2008 County Board of Equalization Abatement Summary for the Real Property identified as schedule # R13893 This abatement is for the property owned by Dave Kingen, which is lot 15-R, Lazy O Ranch in Snowmass. Mr. Kingen is requesting that the classification of his property be changed from vacant land to residentia] for the 2007 tax year. The primary reason for his request is that vacant land is assessed at a much higher rate (29% of actual value) than residential land (7.96% of actual value). His request is based on the fact that he feels that his new house was under construction as of the January 1, 2007 assessment date. He has provided a letter from Sryers Construction stating that excavation for access and foundation had begun in December of 2006 and that this lasted approximately one month. In mid January, 2007 they started setting the required piers for the foundation and completed that process by the end of February. The assessor's office is directed by the Colorado Division of Property Taxation as to how to apply the laws for property taxation. The Division publishes an Assessor's Reference Library (ASR) with the guidelines we are to follow. Attached is a copy of page 6.7 from Volume 2 of the ASR which states that "when a new foundation for a residence is completed as of January 1, the land is reclassified from vacant land to residential improved land." It is the assessors position that in this case the foundation was not completed as of January 1; therefore, the classification as vacant land is correct In addition, the building permit for the driveway access and the main house were not issued until January 1 and January 17, 2007 respectively. Lany Fite Pitkin County Assessor's Office