HomeMy WebLinkAboutbocc.res.076.2008~,oc~ /Leso~.v-r~~ ~ ~7~. ~ao8.'
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FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section 111 or Section IV must be completed)
Every petition for abatement or refund filed 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 six months of Ihe date ot filing such petition, § 3&1-113(1.7), C.R.S.
section ul: 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 petition for
abatement or refund in an amount of one thousand dollars 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
Actual Assessed Tax
Tax Year
Actual Assessed Tax
Criginai
Corrected
AbatelRefund
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 paymenl 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 f ~ TfCi~ County, State of Colorado, at a duly and Iawfully
called regular meeting held on ~ l 0 I/ d 8, at which meeting there were present the following members:
. Month Dav . Vear . . . w ~\ . i ~ ~ .
of said County and
, -Z~ ~I "~1 I~ ~ la
presenR-peRpresent) and
Year Assessetl Value Taxes Abate/Refund Year Assessed Value ,~ Taxes Aba[e/Refund
/ ~hair erson of the Board County Commissioners'
I, /~ vrv~ee ~,,~~jy~ County Clerk and Ex-officio Clerk of e Board of CountyC~
in an or the aforementioned county, do hereby certify that the above and foregoing order is truly ~py
record of the proceedings of the Board of County Commissioners. ; ~
IN WITNESS NUiEREOF, I have hereunto set my hand and affixed the seal of s' County
this ~s~_ day of ~V L y ,~ a~
~ Year
Note: Abatements greater than $1,000 per schedule, per year, must be submitted in duplirate to the Property Tax Administrator 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
Properly Tax Administrator's Signature Date
County Commissioners have carefully considered the within petition, and are fully advised in relation thereto,
NOW BE IT RESOLVED, That the Board agrees -deea~netag~ejwith the recommendation of the assessor
and the petition be (a~s~tl~app~avedi denied with an abatemenUrefund as follows:
PETITION FOR ABATEMENT OR REFUND OF TA~C~~~=~``¢~"`"~
County:
Section I: Petitioner, please complete Section I only.
/•
Date: ('~y t3 C~~ zL~~
Month Day Year
Petitioner's Name: U~ _l~ L~' / t~ i'~hl 1-~ i'7 iL
Petitioner's Mailing Address: ~~~ L N I C~~~~~~
~
~1~
L~L'1~'fG~V~~ 'L~i lnl:~~-/ '
City or Town State Zip Code
`Itw~"i' ,.Ci:4~l:`.
SCH`~ED~ LE OR PARC~L ~ CB~ R~) PROPERTYC ADDRE~~S~ ~~ ~ iL'DE~ ~RIPTION OF PROPERTY
T ~~~ 1 C
g3~
Petitioner states that the taxes assessed against the above property for the property tax year ~'~ ~~ are
incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax.
Attach additional sheets if necessary.) ~ ~~; ~~; ~ 7 ~ b~ ~ V.~ ~ ej_~, ~^~,~ ~ y} r~~ 5(,.Z, S yC ,+w =~L
~~`~C'~/ f ~c\'9 UN`1(iL `(~Zi:''y'~~jj, ~ ~iV '~GC:%~ ~t'IC I'iTl-'~+~- C~c.~-...t`' {~7~/'1Fi''7C'~='~G [.~g~..~l
~7CIti U~1 ~~ I~ ~' d1-~iS1Y`~E/~~ 1~'I~' ~~{')~-V~ LQT (~~ UG`C t,t:~~, y~~ l~ T1'7'}C11~~) ,Y1L%Yi_ ~
~ ~vti4tiT IHiL zt~c"~ /r~L~~ i`~ ~j~ ~'i7~' ~' ~'1fi Zi;C~. /l55p=~~17t%.`-1
Petitioner's estimate of value: $ 4%~ ~-'Li C ~~' ~G '
V~We lear
Petitioner requests an abatement or refund of the appropriate taxes.
I declare, under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits
or statements, has been prep~ ed or examined by me, and to the best of my knowledge, information and belief, is
true, corfect, ang~c
/ ~~/ ~ ~ (: «- ~=~~~1~ Daytime Phone Number (7 ~ 3 1 ~~ ! y -~ 3 3~=
etitioner's Signature LK' ~.! L• ~- 21 (~ ~- Ci ~ f,~
By
Signature•
Daytime Phone Number
letter of~agency must be attached when petitlon is submitted 6y an agent.
If the board of county commissioners, pursuant to section 39-10-114(1), or the property tax adminis[ra[or, pursuant lo secGon 39-2-116, tlenies
the petition for refund or abatemen[ of taxes in whole or in part, the petitioner may appeal to the board of assessment appeals pursuant to the
provisions of section 39-2-125 within thirty days of ~he enVy of any such decision, § 39-10-114.5(1), C.R.S.
Section II:
Assessor's Recommendation
(FOr Assessor's Use Only)
Tax Year _ _
Original
Actual ssessed Tax
Corrected
Abate/Refund
~Assessor recommends approval as outlined above.
No protest was filed for the year: ~if a pro~est was riea, piease attacn copy of the NOD.)
m Assessor recommends denial for the following reason(s): ,~~ e ~~ ~~
~ / ~
i~
S_"_~ ~
Date Received =,. 'yC~s~g~,~
(Use Assessor's or Comhn~D'a - 5Yd tamp)
Apri123, 2008
County Board of Equalization
Abatement Summary for the Real Property identified as schedule # R16838
This abatement is for the property owned by Oddo Aspen Family Trust, which is Block
G, Lot 12, Aspen Highlands Village PUD. Mr. Oddo appealed his property value for the
2007 tax year and the value of his property was reduced to $6,000,000. A copy of the
stipulation between the Assessor's Office and the Oddo Family Family Trust has been
attached. As a result of the reduction he received for the 2007 tax year, Mr. Oddo is
requesting that the same $6,000,000 value be applied to the 2006 tax year.
The Assessor's office has recommended denial of this abatement request. Property
values in the 2007 tax year were established based on sales that occurred in the time
period from July 1, 2004 through June 3Q 2006. Using these sales, the assessor's office
justified a reduction in the valuation of the subject property.
The attached abatement is regazding the 2006 tax year which was in the prior revaluation
cyde. The 2006 property tax values were established using the sales that occurred from
July 1, 2002 through June 30, 2004 which were completely different from the sales used
for the 2007 tax year.
The 2006 value assigned to the subject property was $7,562,900. After reviewing
comparable sales in the subject neighborhood and making adjustments to account for the
differences between the sale properties and the subject, the Assessor's office feels that
this value is supportable
Larry Fite
Pitkin County Assessor's Office
PTI'KIN COUNTY ASSESSOR
506 East Main Street, Suite 202
Aspen, CO 81611
Phone (970) 920-5160
Fax (970) 920-5174
2007 VALUATION FOR ASSESSMENT STIPTILA'I`ION
T~rn~x: ~ ~~~ ~rh;l~ ~uS~
SCHEDULE
PROPERTY
NUiVIBER: ~ (y~ ~ ~5
DESCT2IPTION: ~~KS~1 `q~)aLv~1 f~I~~ y~C'1J~K~ ~a
m~r.t
The Pitkin County Assessor and the above mentioned Taacpayer stipulate to the value noted
below for the 2007 Valuation of Assessment of the noted property.
STIPULATED VALUE:
,~K- ~~~~
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Date
'~^ ~ ~ ~.3~~~
Assessor ep •esentati Date
ABATEMENT RECOMMENDATION
FROM THE APPRAISER
ASSESSOR GENERATED TAXPAYER GENERATED i/
To: Tom Isaac, Pitkin CountMAssessor
1 ~ I
From: ~ l' ~~U'~'~~ ~~:'liix 17 Z
Date: / ~ i ~="J
Petitioner: ~C~~U ~z~%~'~ \; a ~;:,'~I~ .~,.~
Schedule #: ~ ~JT~ ~''~
Parcel#: -,~c~ ~~) f~?~ ~:~ ~':~
The appraiser has completed a review of the referenced property, as of this date, and hereby
submits a recgmmendation as stated below:
/
Denial ~~ Approved as Submitted
Abatement/Refund Different than requested
Assessment Rate:
-~uMe 5b,
Data collection period for year #~~ Data col~ection period for
Year #1 for Z~_ Ye,~r #2 for
~
Tax area Mill Levy Tax area ~% Mill Levy
Assessed Value Tax Amount i Assessed Val Tax Amount
Orig: $ $ ~ $ g
Corrected: $ $ $ $
Abate/refund $ $ ~ $ $ ~~,
THE BASIS OF THIS RECOMMENDATION IS:
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Chief Appraiser Approval: lX Assessor Approval:
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Scale 1 : s,ZS9
Units = Feet
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I
NOTICE OF DETEFiMINATION
ON PETITION FOR ABATEMENT OR REFUND OF TAXES
BOARD OF COUNTY COMMISSfONERS
PITKIN COUNTY, COLORADO
Date: July 1, 2008
Petitioner: ~c%~0 ~sr~Ck ~~sr/~~ /vLS t Schedule No.~O/G ff3 F~
Dear Petitioner(s):
Pursuant to CRS 38-10-114, you have requested that the Board of County Commissioners (BOCC)
consider your petition for abatement or refund of taxes
• At a meeting held on July 1, 2008, it was the decision of the BOCC to'
~ Approve abatement as requested
~ Approve a partial abatement
~ Deny the petition for abatement
Assessor's valuation: $ / S~L" ~~~
BOCC amended valuation: $
Further appeal procedure_ If the Board of County Commissioners (CRS 39-10-114(1)) or the state
property tax administrator (CRS 39-2-116) denies the petition for refund or abatement of taxes in
whole or in part, the petitioner may appeal to the Board of Assessment Appeals (1313 Sherman St,
Room 315, Denver, CO 80203, 303-866-5880) pursuant to tf~e provisions of CRS 39-2-125 (b) and (c)
within 30 days from date of this notice. For further information regarding the Board of Assessment
Appeals you can visit their website @http://www.dola.colorado.gov/baa.
• Refund, if applicable: If an abatement petition was approved in full or in part, the assessor will adjust
his records accordingly and the treasurer will process a refund if the taxes were previously paid.
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