HomeMy WebLinkAboutbocc.res.087.2008~~,'~ ~Sq~~
(FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY)
RESOLUTION OF COUNTY COMMISSIONERS
Resolution No. Q~7 a06~
~K Gtv h1~S5~~~/~rS
Section I: In accordance with 39-1-113(1.5), C.R.S., the commissioners of Pitkin County authorize the assessor 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 doliars or less per tract, parcel, or lot of land or per schedule of personal
property.
The assessor and petitioner mutually agree to an assessed value and tax abatement/refund of:
Tax Year
Value Tax
Original
Corrected
Abate/Refund
PLEASE 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 YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION.
Petitioner's Signature Date
Assessor's or Deputy Assessor's Signature Date
I If Section I is not complete and/or if petition is for more than $1,000, Section II must be completed. Submit an I
original petition and a copv to the Division of Propertv Taxation.
Section II: Assessor's recommendation:
^ Approved or ^ Approved in part $
No protest filed in or .(If a protest was filed, please attach a copy of NOD.)
^ Denied for the following reason(s):
Assessor's or Deputy Assessor's Signature
Section III: WHEREAS, The County Commissioners of Pitkin County, State of Colorado, at a duly and lawfully
called regular meeting hefd on ?f l/3 !U ~, at which meeting there were present the following
~~~ J~'4 S~aY Y~ ~- /!~~
members°~'•'F~`"~/~L ~
Tax Year
Value Tax
~
Q
with notice of such meeting and an opportunity to be present having been given to the taxpayer and the Assessor of
said County and Assessor Tom Isaac (being presen not present) nd
Name
petitioner ~~Ulv hI~SS ,~~~ill~S (beingpresen notpresent 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 approve denied) and an abatement/refund be approve eniedJ for property tax year(s)
"~QOE, and ~00 . The taxes to be abated/refunded for property tax year 10d ~ are $~~~($ . 2~,
which represents an assessed value of $ 5~{ 1~v and the taxes to be abated/refunded for property tax
year 20t7-1 are $~} OSb . O~ which~represents an assessed value of ~ ~l
~, , , ~ / J ,
~ ~
,
C irp rson of the Boar ;of County Commissioners' Signature
I, c"-).2lit-Gf~tf~ ~X/y1~ S 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 h~ye hereunto set
r
at ; 3d , this /5~ i day of ~
Time Date
Denver, Colorado,
Month Day Year
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
G.1US R1...IABATEIFO ftM R EV2
Property Tax Administrator's Signature
ACTION OF THE PROPERTY TAX ADMINISTRATOR
PETITiOhi FOR ABATEMENT OR REFUND OF TAXES
County: ~~~ , v~
Section I: Petitioner, please complete Section l only.
Date: 5 Z~b Z.Ubg
Month Day Year
'11i`~' '~ ~' {`~~1~~~
~~~ '
~w' '4 ~ir0~,1i:~'~rp ~'
~~~~~~~~~' .
Petitioner's Name: ~he~w~nna~h tbl~ ~~ .~.t.-C~ ~( b~`~V1~~d~"" Q~~~ ~
Petitioner's Mailing Address: ,\~6~1 1 i D U~ r~ in ~j~Ur~ .
'1 i~ -r~ r• C- A ~14°1~.b
City or Town State Zip Code
SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL qESCRIPTfON OF PROPER
15°t~~ n~ ' 1~ N~at ~-; ~. C
Petitioner states that the taxes assessed against the above property for property tax year(s) 7..006 and_~QO?
are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax.
Attach additional sheets if necessary.
7~U~ b~~ oo `'~ a~ue~, were rer~u ~e~ ~fl acto ~~-~~r ~a~e
~eaSe~. ~v ~.. e~Ca~. a~ ~~aw v+n a55 F~ ~ Il c~ e w~.; c.~. S~ov~~~, ~au~ bee~,•
e~e~~~ . ~c~ ~~~~,.ed . .
Petitioner's esfiimate ofi value: $~`j`$~ 4 100 c Zo~ 6~ and $~. S~ll„~ ~lDO ( 7,06~' )
Value Year Value Year
Petitioner requests an abatement or refund af 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 prepared or examined by me, and to the best of my knowledge, information and belief, is
true, correct and complete.
Daytime Phone Number l )
Petitioner's Signature
BY.
AgenYs Sig~ature*
Daytime Phone Number ( )
*Letter of agency must be attached when petition is submitted by an agent.
If the board of county commissioners, pursuant to section 39-10-114(1), or the property tax administrator, pursuant to section 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 pursuant to the
provisions of section 39-2-125 within thirty days of the entry of any such decision, § 39-10-114.5(1), C.R.S.
Section II: Assessor's Recommendation
(ForAssessor's Use Only)
TaxYear ~-~~ TaxYear Z.~~1
Actual Assessed Tax Actual Assessed Tax
Original~ ~~1 O~'1 U# ~iSS. b~i ~ Zi.~16i, ~ 6b0 ~ 1}DQ~ ~1kc~ ~ Lll~~~
-Y
Carrected 1 0 ~ ~~,r1 ~ ~~~ ~ ~~{~~i0~~ _ ~ ~-11 ~DO .~ ~ 1 . ~
AbatelRefund ~` ~~~ ~ ~~1~ ~_~~ 13D ~ ~ r~•Z-~. ~ ~Q~ ~Ob ~~~ ~6_dy
~ Assessor recommends approval as outlined abave.
No protest was filed for fihe year(s): ~_„ 01' ~_ (If a protest was filed, please attach a copy of the NOD.)
[~ Assessor recommends deniat for the following reason(s):
Qate Received
(Use Assessor's „~r ~s~iQ,~i~rs~ate Stamp)
~i
FOR ASSESSORS AND COUNTY COMMISSIONCRS USE ONLY
(Section ili 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 the
board of county commissioners or the assessor, as appropriate, within six months of the date of filing such petition, § 39-1-113(1.7), C.R.S.
section ill: Written Mutual Agreement of Assessor and Petitioner
(Only for aUatements 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 {and 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
Actual Assessed Tax
Original
Corrected
A6ate/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.
Petitioner's Signature
Assessor's or Deputy Assessor's Signature
Date
Date .
S tion IV: Decision of the County Commissioners
(Must be completed if Section 111 does not apply)
WHER , The County.Commissioners of County, State of Colorado, at a d and lawfully
called regula eeting held on / / , at which meefing there were present the f wing members:
Month Day Year /
with notice of such meeting~a
of said County and Assessor
petitioner
presenf), and WNEREAS, The said
Name
County Commissioners have carefully conside the withi etition, and are fully advised in relation thereto,
NOW BE 1T RESOLVED, That the Board (agrees-- e not agree) with the recommendation of the assessor
and the petition be (approved--approved in part-- n' d) with an abatement/refund as follows:
Year Assessed Value Taxes ate/Refund
Chairperson of the oard of County Commissioners' Signature
f, County Clerk and Ex-officio Clerk o e Board of County Commissioners
in and for the aforementi ed county, do hereby certify that the above and fore 'ng order is truly cop~ed from the
record of the proceedi s of the Board of County Commissioners.
IN WITNESS W REOF, I have hereunto set my hand and afifixed the seal of said Cou
this ~day of ,
Month Year
County Clerk's or Deputy County Clerk's Signature
No . Abatements greater Yhan $1,000 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 $1,000)
The action of the 6oard of County Commissioners, relative to the within petition, is hereby
^ Approved Q Approved in part $ ~ Denied for the following reason(s):
Secretary's Signature
Property Tax Administrator's Signature Date
an opportunity to be present having been gi to the taxpayer and the Assessor
~ (being presenf--not present) and
June 20, 2008
County Board of Equalization
Abatement Summary for the Real Property identified as schedule # R11934, 15933,
12961, and 12962.
These four abatements are regarding properties owned by corporations associated with
Related West Pac and are located in Snowmass Village. In each case, the abatement
involves properties that were leased either entirely or in part to the Town of Snowmass
Village and therefore either wholly or partly exempt.
Sch# 12961 (unit 104A) and 12962 (unit 106) are units in the Parcel C condominiums
and were leased entirely to the TOSV so they were treated as 100% exempt for the years
in question.
Sch# 15933 is for Lot C of the Snowmass Village Mall Subdivision. In this case, only a
small portion (5%) of the total building was leased to the TOSV. As a result, the total
value was reduced by 5% representing the portion of the building that should have been
exempt from taxation.
Sch# 11934 is for Lot 1-A, Faraway Ranch North Subdivision which is the Snowmass
Center. The TOSV has for many years leased a large portion of the Snowmass Center for
their town offices. In addition, the US Post Office also leases space in the Snowmass
Center. For this property, the Assessor's office has actually created two accounts, one for
the exempt portion leased to the TOSV and Post Office and a separate account for the
taxable portion. Historically, the exempt portion represented 26% of the whole and the
taxable portion was 74%. With this abatement, we are adjusting the exempt portion to
30% and the taxable portion to 70%.
As an aside, since the TOSV has since moved into a new town hall, the taxable portion
for the 2008 tax year is now 94% of the whole and the exempt portion that is still leased
to the US Post Office is 6%.
Larry Fite
Pitkin County Assessor's Office
,Y`ARCEL# I SCHEDULE# I TAX AMOUNT i
A
B _ _
C _
D 273302 P005364
_ ~ R015931 -
R015932
R015933
423004 ~_ R015934 64.40
-- $ 70,572.88 ' ~
_ _ ~ , $ 41,065.64 _ ~
~ ~ 39,081.68 revised, see below
$ 163.84 ~
- --
-
$ _150,948.44
I ~ $
~
- - (64.40);
Total to shar,
$ 150,884.04 ~ - -
~ -
-
Unit Lease # Tenant Status SQFT Prorata Tax Amount
Parcel A, Sch# 15931 -
1 BC10 959 Big Hoss Grill 1,385 0.024980 $ 3,769.11
2 BC10A 959 Snowmass Whitewaterseasonal
3 BC11 951 Alpine Properties 428
360 0.007720 $ 1,164.75
0.006493 $ 979.70
4 BC24 975 D&E Snowboards _ _ 2,793 0.050375 $ 7,600.81
5 BC24A 980 D&E Snowboards 421 0.007593 $ 1,145.70
6 BC26 964 Pastore's Taste of Philly 248 0.004473 $ 674.90
7 BC3 942 ASGLower Office _ 3,375 0.060872 $ 9,184.65
8 BC32,34 937 D&E Snowboards 6,749 0.121726 $ 18,366.58
9 BC36 956 Breeze Ski Rentals _ 2,350 0.042385 $ 6,395.24
10 BC36,37 965 Stein Eriksen _ __
11 BC38 _ Vacant 2,176
VACANT 1,776 0.039247 $ 5,921.72
0.032032 $ 4,833.17
12 BC4 _ 940 ASC-Upper Office 3,405 0.061413 $ 9,26629
_ 13 BC5 _ _ 945 ASGTower Office 540 0.009740 $ 1,469.54
14 BC9 968 Snowmass Whitewater _ 532 0.009595 $ 1,447.77
__ _ _ __ total bldg BC 26,538
Parcel B, Sch# 15932
15 D11 948 Sunset Ski Repair _
551
0.009938 $ 1,499.48
16 DE1,21 _ 933 Christy Sports 6,055 0.109209 $ 16,477.94
17 DE22 970 Mountain Dragon 3,675 0.066283 $ 10,001.06
18 DE32 935 Collections _ 1,440 0.025972 $ 3,918.78
19 DE4,14 977 Snowmass Trading Co.
20 DE5,15 941 etS w Pot 1,137
1,115 0.020507 $ 3,094.21
0.020110 $ 3,034.34
21 DE8 ~Bright & Shiny Things 363 0.006547 $ 987.86
- total bidg DE 14,336
Parcel C, Sch# 75933 -
22 G-B,E,F,G 944 Gene Taylor Sports 3,124 0.056345 $ 8,501.58
23 GM,N 971 Discovery Center/Playground - Sales Gallery 7,678 0.138482 $ 20,894.73
24 GM,N 936 II Poggio
25 G-MGMT 972 Maintenance O~ce- absorbed by Sales Gallery 3,261 0.058816 $ 8,874.41
0.000000 $ -
26 G-O,A Fuel and Surefoot- Storage 507 0.009144 $ 1,379.74
27 G-O,B 943 TOSV Transportation Department
28 Snowmass Real Estate- Owns building forTax pur
- 785
poses 0.000000 $ -
- --
total bldg G 15,355
--
-
I TOTALS
- - ~ -- -
gross area _ 56,229
---- -
~
~
1.000000 $ 150,884.04
-
--- ~
_ _ _ _ ~
-
~ - -
Sch# 15933, parcel C
~
Total leaseable_ a 1535~5
t area ~ 785 ( )
exemp ' 5% rounded -
---
-
net taxable area 55,444
- -
-- -
~ ',
g ue
~r$3n773 8~30 a $1e094,410' ---
--
- - --
axes refund
- -
$46,955.68,
Net taxable area 14570 95% (rounded) _ ~ ~
___ _ __ revised value assessed value taxes
_ _95% of original value rounded to nearest $100' $3,585,100, 51,039,680
- - $44,607.46 $2,348.22
--
- -
- , - --
--
-
- - --
$2,007 ~
~ _- _- - - -
original value'iassessed value
~ - -
- - $3,766,OOOi $1,092,140,
taxes
- ~I
$41,137.72'' -
~
_ _ ~ _ ~ 95% of originai value rounded to near ~revised value assessed value
est $100 $3,577,700 ~1,037,530 taxes
_ _ $39,081.68' $2,056.04
~--
i ~ - - - -
~ ~ --
total refund ~ $4,404.26
TOWN OF SNOWMASS VILLAGE
TOWN COUNCIL
ORDINANCE NO. 01
SERIES OF 2007
AN ORDfNANCE RATIFYING AND REAFFIRMING THE OBLIGATIONS OF THE
TOWN PURSUANT TO CERTAIN LEASE AGREEMENTS FOR PUBLIC PURPOSES.
WHEREAS, the Town has entered into various Lease Agreements for the
Transportation Office and Marketing Offices at the Mall; and
WHEREAS, the Home Rule Charter does not require the Town Council to
approve these Leases, or if approved by the Town Council, the Home Rule Charter
authorizes approval in the form of a Resolution; and
WHEREAS, there is a conflict between the provisions of the Home Rule Charter
and the provisions of the Colorado Statutes concerning the procedure for adoption of
Leases for a public purpose with the intent to exempt the property which is the subject
of the Leases from taxation; and
WHEREAS, to obtain the benefits of Section 31-15-801, et. se ., C.R.S.,
concerning abatement of taxes, the Town Council must adopt an Ordinance approving
the Lease, but the authorization of the Lease cannot take effect before thirty (30) days
after the passage of the Ordinance; and
WHEREAS, the Town Council finds that the utilization of private property subject
to the various Leases is authorized for a governmental or proprietary purpose within the
meaning of Section 31-15-801, et. seq., C.R.S.; and
WHEREAS, the Town Council finds that the payment of taxes on property which
is the subject of a Lease for a governmental or proprietary purpose is not an appropriate
expenditure of governmental funds; and
WHEREAS, the Town Council finds that the subject and purpose of the Leases
enumerated in the body of this Ordinance are integral to the e~cient operation of
government, are for governmental or proprietary purposes, and meet the requirements
for exemption from taxation and were entered into to preserve public property, health,
welfare, peace and safety; and
WHEREAS, the Town Council of the Town of Snowmass Village finds that the
adoption of this Ordinance is necessary for the immediate preservation of the public
health, safety and welfare.
ORD. 07-01
Page 2 of 3
NOW, THEREFORE, BE IT ORDAINED by the Town Council of the Town of
Snowmass Village as foilows:
1. Ratification and Reaffirmation of Leases. The following Leases previously
entered into by the Town are hereby ratified and reaffirmed as being for
governmental or proprietary functions of the Town Government, as
follows:
Lease Date Landlord Premises Lease
Expiration Date Premises Use
November 1, SNOWMASS Store No. A October 30, Transit Office
2004 HOLDING Commercial 2007
COMPANY Building 51,
~LC Snowmass
Viflage Malf
March 1, 2006 SNOWMASS Parcel C, Units April 30, 2008 Marketing and
HOLDING 104A and 106 Special Events
COMPAMY Office
LLC
2. Direction to Town Clerk. The Town C1erk is hereby authorized and
directed to:
a. Confirm with the Pitkin County Assessor that the taxes on the real
property, which is the subject of the various Leases, referred to in
Section No. 1 of this Ordinance have been properly logged as tax
exempt in the office of the Pitkin County Assessor;
b. Provide a true and accurate copy of this Ordinance to the Pitkin
County Assessor and attach thereto true and accurate copies of all
of the Leases referred to in Section No. 1.
3. Effective Date. This Ordinance shaff become effective thirty (30) days
after adoption on second reading.
4. Severabilitv. If any provision of this Ordinance or application hereof to any
person or circumstance is held invalid, the invalidity sha11 not affect any
other provision or application of this Ordinance which can be given effect.
without the invalid provision or application, and, to this end, the provisions
of this Ordinance are severable.
READ, APPROVED AND ADOPTED on first reading on January 8, 2007 upon
the motion of Council Member Mordkin, the second of Council Member Sparhawk and
upon a vote of 4 in favor and 0 opposed. Mayor Mercatoris was absent.
ORD. 07-01
Page 3 of 3
READ, APPROVED AND ADOPTED on second reading on January 22, 2007
upon the motion of Council Member Mordkin, the second of Council Member Wilkinson
and upon a vote of 5 in favor and 0 opposed. ;/J ~` ,,-
OF ~NOlpl~ll~"iSS VILLAGE
By: Dduglas IV~ercatoris, Mayor
APPR VED S TO FO M:
~
C ~~ ~.1
John C. Dresser, Jr., ~wn~Attorney
ATTEST:
~
G~i~~t ' -
Donna J. G cia-S aulding, (~
Deputy Town Clerk