HomeMy WebLinkAboutbocc.res.066.2009/'1r'~ nit/I v _ .. ~ ; ~AaY w ~syz~' ckeeK c. L c
FOR ASSESSOR&~AN~~Y.fo ~llSStONERS USE ONLY
(Section III or Section iV must be completed)
Every petition for abatement or refuntl fletl pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section 6y the
boartl of county commissioners or the assessor, as appropriate, within six months of the date of filing such peti0on, § 39-1-113(1.7), 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 re un 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 abatement refund of
Tax Year
Actual Assessed Tax
Original
Corrected
AbatefRetund
Taz Year
Actual Assessed Tax
Nate: 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
Date
Assessor's or Deputy Assessors Signature Date
Section Iy: Decision of the County Commissioners
(Must be comple d if Section III does not apply)
WHEREAS, The County Commissioners of / N County, State of Colorado, at a duly and lawfully
called regular meeting held on ~ j_/~~/ Dom, at which meeting there were present the following members:
Month Day Year
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 ~~~y ~/Te (being present-afotpres2;'It)'and
petitionenCH2V /•r) /n4STTF PQPBE' GL, [C (6ciwg ;eresent~not present), and WHEREAS, The said
T- Name
County Commissioners have carefully considered the within petition, and are fully advised in relation thereto,
NOW BE IT RESOLVED, That the Board (agrees) with the recommendation of the assessor
and the petition be (approved with an abatemenUrefund as follows:
~~ bZ2, O60 t5 ~
Year Assessed Value Taxes Abate/Refund Ye35 Assessed Value Taxes AbatelRefund
Chairperson of the Boam~bf County CommAssloners'
I, ~ - County Clerk and Ex-officio Clerk of the Board of County done
in n or the aforementioned county, do hereby certify that the above and foregoing order is truly fretirtkle
record of the proceedings of the Board of County Commissioners. C~ ~ j
IN WITNESS y1IHEREOF, I hav-e-~ th~ereunto set my hand and affixed the seal of s id County ~ JL^C1L
this~dayof ~YC-C ,~ RApO
Month Year
Deputy Coun Cleric's Signa re
Note: Abatements greater than $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 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 Administrators Signature Date
PETITION FOR ABATEMENT OR REFUND OF TAXES
County: p i t k i n Date Received
(Use assessors or Commisabmrs' Dale stamp)
Soctlon I: Petitioner, please complete Soctlon I only.
Date: Mav 21 2009
MnnIY~ Day Year
'APR ~ 8 -'!.sew
Petitioner's Name: Laze W Castle Creek. LLC ~-D1Rln C~Uiltl'
PebUoners retelling Address: P.O. IIox 9607 P
AS rn A1fi17 gfi(li
Cliy or Town Stale 9p COGe
SCHEDULE OR PARCEL NUId6ER(S) PROPFAT'( AoORE55 OR LEGAL OFSCRIPTION OF PROPERTY
27351 X200008 q77 ractla rrr~r+k Rnari, A~~Pn~ Cn Rlfill
Petitioner slates that the taxes assessed against the above property for property tax year(s)200 8 end-----
are Incorrect for tllo fotlowing reasons: (IInefly describe the circumstances surrounding the Incorrect value or lax.
Attach additlonat sheeLS if necessary.)
See attached.
Petitlonor's estimate of value: 82.965,000 2( 007 hand $ z•965, 000 2( 008 )
Value `tear Value Year
PeGfioner roguesL^ an abatement or refund of the appropriate taxes.
I declare, under penalty of perjury In fho second degree, that this petltlon, together with any acwmpanying axhlblLs
or stalemerris, has bean prepared or examined by me, antl to the best of my knowledge, Information and belief, Is
We, correct, antl complete.
Daytlme Phone Number( 9701920-1700
Po6Uone 61flnaNr _ '
by s, Kne d Swartz & Kelly, P.C.
Daytlme Phone Number{870 ) 970_1700
Aavn ana ro
•Latbr olaWnsy must be atta aGa'Iwn patl6onknubml6vG by an a6vnL '
If Un huani of sW my mnxMssbrors, pursumt b section 99-10.714(1), or me property mK otlmW¢imbr, pureuant to section 5&2-116, Cantos
the petl{IOn ter rslund or abulemenf of lanes h whole or h pen,.Ole peildomr may appeal b 9m bomG ur aseossment apponls pursueiM1 b Ule
provlsla6 tl setllon :f9-2-175 wlNln ¢iMy Guys or the entry of mry such dedela,, 5 99-10-114b(1 J, C.R3.
Soctlon II: Assessor's Recommendation
~ .~/~~(FOr Assessor's Usv Onlyl
TaK Yedr .mow L Tac YOar "`~/~
Acnial Agse9e6d I9a pcluni Assessvtl I9X
Orl9~nal N• A ~~~~ ~5~ Mao ~ ~ql l 6
corrauaG ~ 2 A 2's5 `SC,~Z16.ti
FWmolnafuntl V ~ ~ O _1.2r.2~
Assessor recommends approval as outlined above. ~~~~
No protest was filed for the year(s): or (Ira prolvstwes mua,p@ase arrachn a~onv or rho SOO.)
~Assossor recommends denial for rho following reason(s): / -~'~
l
// ~/
October 29, 2009
Lazy W Castle Creek LLC
P.O. Box 9603
Aspen, CO 81612
Re: Schedule # R009064
Dear Sirs,
Your petition for abatement of taxes on your property will be heard on November
4, 2009 in the Rio Grande Meeting Room behind the Courthouse at 506 East Main
Street, Aspen, Colorado. Your abatement petition is on the Consent Action Agenda.
The Pitkin County Assessor is recommending approval of your abatement request.
Enclosed for your information is the material that is being included in the
commissioners' packets for this hearing. Please call me at 920-5160 if you have
any procedural questions.
Since the Assessor is recommending approval of your petition, your appearance
will not be necessary. However, should you choose attend. the meetinsz will begin
at 12:00 P.M.
Cordially,
Larry Fite
Chief Appraiser
Pitkin County Assessor's Office
Tom Isaac, Assessor
506 E.'Main Street, Suite 202 Aspen, Colorado 8161 I
(970) 920-5160 fax (970) 920-5174
Petitioner's property is an approximately 14.72 acre parcel of property situated in
the Lower Castle Creek Valley easterly of the Castle Creek Road. The property was
assessed until January 1, 2008 as improved real property as evidenced by the Pitkin
County Tax Notice attached hereto as Exhibit "A", said tax notice being for 2007 taxes
due in 2008. As of January 1, 2008 the Property was reclassified to vacant non-improved
land. The Petitioner has been in the process of constructing a new residence on the
property since prior to 2007. That new residence is substantially complete as of the date
of this Petition. Petitioner constructed an avalanche wall prior to 2007 on the property
which is incorporated into the current residential improvements. The avalanche wall
constitutes "residential improvements" within the definition contained in 39-1-102 (143)
C.R.S. The Petitioner had obtained a building permit for construction of an entire new
residence in 2006 and in 2007 went back to the County for additional land use approvals
temporarily interrupting the construction for the now nearly completed home. Apparently
when the representative of the Assessor's Office did his site visit in late 2007 or early
2008 that construction activity in the form of excavation and removal of excavated
materials which were on site apparently was not apparent given the extraordinarily high
snow year which occurred in the 2007 - 2008 winter season (starting in November 2007).
Attached as Exhibit "C" are the invoices for some of the work done in 2007 to Paul
D'amato Construction, the contractor.
Permit No. 0098.2006.PRBK (a copy of which is attached as Exhibit `B") was
superceded by Permit No. 0302.2007PRGR which was applied on December 20, 2007.
The latter permit was necessitated by a change in design of the residence. As indicated
above because of the heavy snow winter in the year 2007 - 2008 significant construction
activities were delayed until the spring of 2008. The avalanche wall which had been
constructed under an earlier permit and which is integrated into the residence nearing
completion on the property was in place at all times during the year 2007 and 2008.
The activities of the Petitioner at all times starting in the year 2006 aimed
continuously at the completion of construction of a residence on the subject property
under a sequence of the building permits going back several years and the Petitioner's
work prior to an in 2007 were conducted in furtherance thereof.
Therefore, it is the position of the Petitioner that reclassification of the property
from improved residential to unimproved as of January 1, 2008 was in error and that
taxes for the year 2008 payable in 2009 (which have been paid in full) should be abated
to the extent of the difference between the valuation of the property as unimproved and
improved.
D.H. Press Companies, Inc 9706922282
Mar 24 09 03:O5p
PITKIN COUNTY TAX NOTICE
SUB:WALDBAUM & PRESS BOUNDARY ADJ DESC:
WALDBAUM PARCEL MINE, 6756 MINE NAME: EARLY
BIRD PERCENT:O ACRES:O DESC; SHARED SURFACE &
MINERAL RIGHTS WITH SCHED 95931 MINE, 6756
MINE NAME: SEPIOLITE DESC: SNARED SURFACE &
MINERAL RIGHTS WITH SCHED X5931 MINE, 6756
ADDITIONAL LEGAL DESC ON FILE WITH ASR
LAND ~ cauuuuu
BUILDING 56600
PERSONAL PROPERTY 0
EXE<<4PTION -DISABLED VET.
_ OP, SENIOR HOMESTEAD
NET TOTAL 2956600
rAX DISTRICT CNEnULE N11M9EF TYPE OF
007 _ r R009064 REAL
p.3
PITKIN COUNTY TREASURER
506 E. MAIN ST., SUITE 201
ASPEN, COLORADO 81611.2903
PHONE # (970J 9Z0-5170 FAX # (970) 920-5175
ASPEN FIRE PROTECTION 1.517 - 0.120 { $328.7
ASPEN SCHOOL DISTRICT 8.622 I $2,029.1
COLORADO MTN COLLEGE 3.997 $940.6
COLORADO RIVER WATER CONS 0.253 - 0.062 $44.9
ASPEN VALLEY H05PITAL 1.280 $301.2
ASPEN Ab1BULANCE DISTRICT 0.277 - 0.107 $40.0
ASPEN HISTORIC DISTRICT 0.300 $70.6
PITKIN COUNTY LIBRARY 1.628 - 0.515 $261.9
PITKIN COUNTY 3.863 - 1.489 $558.7<
HEALTHY COMMUNITY FUND 0.502 - 0.013 I $115.0
OPEN SPACE & TRAILS 3,757 $884.21
451 D SEWER CHG/CITY LIEN/SPECIAL IMPR
0
i
A mi{I levy is the tax rate per $9,000 of assessed valuation.
Without state legislative fundin your school Ner ~nu.twr
235350 miu levy wows nave been_~•945 I 23.690
~ IS YOUR ADDRESS CORRECT?
Please check the box on the coupon for change of address.
W
-;° ~ LAZY W CASTLE CREEK LLG
° o PO BOX 9603
W ~ ASPEN, CO 81612-9603
a~
t ° ~
ao
t~
I
(~ ~ - ~ _ - FORM FORADD1T10NALSN ORMATION. -TAX Nl JTI~.F
$0.00
F VLL TN(
$5,575.44
U'"Z $2,787.7
:.~. ~
.~
OR G_,Z-~~
$5,575.44
Make checks payable to: PITKIN COUNTY TREASURER
Post-dated checks are not accepted,
If your real (not personal) property taxes will be paid by your
mortgage company, please do not duplicate payment.
t(you have sold this property, please forward this stafemenl
to the new owner or return it to this office marked "property
sold" (and include the name and address of the new owner
if known).
RETAIN TOP PORTION FOR YOUR RECORDS.
~.-
PE~21'V~IT # ~~~8.2~~6.1'RB
OWNER: LEiQNAR~ .'rALDBAUM
CONTRACTOR: PAUL%'i-~'~.~%-T'Q BUILDER, t~'~G
STREET ADDRESS: 922. CASTLEREEK RD
ASPEN Cv v'3'1
USE CLASSIFICATION:
USE ZONE:
OCCUPANCY GROUP: IRC
OCCUPANT LOAD:
DATE ISSUED:
TYPE OF CONSTRUCTION: VB
COMAIENTS:
THIS PER311T 6EC0lIES N(?LL .ANU \'OiU IF' }}'OAK OR CONSTRUCTION ,A("Il#<)RI'/,P;[) i5 ~O'f
C.OR4MENCEI) }t'1TFiEN ONE YEAR, OR IP CONS'fRUC'1'lON OR WORK IS SUSPENDED OR
,tBANUONED POR A PERIOD OF IRft DAYS :AT ~N}"1'In1E AFTER Y}'ORK lS COM1IB~IENCEB.
T'1HS CARD 1NL'S'f &E FOS~1'Ell SO I"1 IS PLAINL}' 4'1SSBLE ER0;11 THE STREET,
FAIL092E 06' Y@;RMI'1°Yt:E'f0 C?\LL FOR INSYE("Z'ION' ;\S PRO\'IDF,H I3Y' ORHIN.4NCI3S 3IAV
RESULT I\ PENAL9'Y.
1.M1S1'fa~f7O:1'S' RCC)C7`.S7`F,IS 1~7F7 A~^I )GILb /it; /)i):Ad~: 7tt.lT 17,i }~; R(O! ES7:ti,dh'I'lil{ "` ~t,IJ tiYL L RE !>!).~~E
7'1-1/,A7::T"7'D.d}' .IILt)If'TH/~:It'Hl)LEI}.~YFI)kINSPF:C1l0V~Ttllll'1I,~i!>l:.
COMNiL1N1TY I~FVF.I:C~P~~IENT DEPARTMLN"I'
970-920-5526
~_
. EXHIBIT
Jnited Site Services of Colorado, Inc
~C. BOX 219
mmerce City, CO 80037
f hone No.: 888-232-0001
Fax too.: 303-985-'1428
Bil! PAUL D'AMATO CONSTRUCTION
To' 82 NORTHWAY DR
ASPEN , CO 81611
'~ttems Rented
?tem 1 Descriptior.
Pa^,e: .I
Customer ID' DEN-10315
Tenrs- Due Un .Recent
r o No.
C)IJr Order No: 0-?7505
Invoice Date: 11/1 J%07
Shio PAUL D'AMATO CONSTRUCTION
To: 922 CASTLE CREEK RD
ASPEN, CO 81611
Quantity Rental Term From / Thru
STD 1 1 11 /19/07
Standard Restroom Each 12/16107
FC 1 Misc. 11!19/07
Fuel Charge Each 11/19107
""PLEASE RETURN REMITTANCE FOR PROPER
CREDIT`"'"`
\~ ~~\~
~~l
V~
Unit Price
140.00
19.60
Total
Please Remit with Payment:
See Reverse for Terms & Conditions, which are part of this Equipment f2entai Agreement
wherein United Site Services of Colorado, lnc. is referred to as "Company"
9UL D'AMATO CONSTRUCTION
Total ?rice
140.00
19.60
159.60
Customer ID: DEN-10315 SUbJCCt f0 faX Exempt from Tax
Invoice Number. 1.207935 0 00 159.60
Our Urder No' 0-27505 Total: 159.E;0
!.: I J~~U iH a ~ f i,A I,-IiJtiaiSSU
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EXHIBIT
C-r+.;;-(~z~ f3L1;.C,'~: yY~~Gi~ ~1r~LL1IP €~, lh C.
f'.O. Dox 1 128
~~" CAR6QNDALE, CJ 81623
(970) S47-i~i7? (ti0E7} 23v-1~a72
CsILI TO
Paul D'amato Builder
OOb"_' '~ot~th~~a~ Dr.
\sprn,Co b 161 1
D~TF I~VUi~~E s
1 1 Sr2(lU8 1 ~>~7
08-0~~
P.O. NUMBER TERh1S PROJECT
Net 30 Kivcr Siile Mates
OUANTITY DESCR)PTION "LATE" AM
_ ~c
~later)~zlt 5e~ld 1;3 Down Billing C)n 5truetural Steel ['ackage ~I _~~ , c ~r~-~ `o~N(' )_l ~,
~I;ItC 51115 If1X ° )l),'~ ')~)~~ (',
I
c appreciate dour business. Thank 1'ou!
.~,
~~a..e i,ns w:u ai i m ro sunPam~x y.ue o., uaur env:.~~r •..•
ABATEMENT RECOMMENDATION
FROM THE APPRAISER
ASSESSOR GENERATED TAXPAYER GENERATED
To: Tom Isaac, Pitkin County Assessor
From:
Date II
Petitioner: ~~ ~ (_.~S~l-~ lXCeJ4- LL ~
Schedule #: ~D(~4
Parcel#: x.135- \~Z- 00 - 6J~
The appraiser has completed a review of the referenced property, as of this date, and hereby submits a
recommendation as stated below:
Denial Approved as Submitted
Abatement/Refund Different than requested
Assessment Rate:
Data collection period for year # to-A
Year #1 for 7 $
Tax area ~ Mill Levy Z4.'1l6
Data collection period for year #2
Tax area
Year #2 for
_ Mill Levy
Assessed Value
Tax Amount
$ $
Assessed Value Tax Amount
Orig: $ ~Sl~ ktD $ ZI ~ 1~l .l6
Corrected: $ Z;S t2i51~ $ St ~~~.50
Abate/refund $ IoZZ ~ 0(,p $ IS~~1~ •$6
THE B'~`SIS OFT IS RECOMMENDATION`,IS: A r-"'0r'`~ 6~ ~ 't0~c~~ov~ ktol.S ~w;I~ :r, Z(5ps
~ X4..S ~NO~w~,,. AS 0. <<Sti~~ -C~.e ~ca55;}; C~.~:~ W 0.S ~a.~.~2~1 ~Fb r~S;~Q.,,.~A~ .
T
~~~ ff 5eotra` dews a~ ,h4 c ~~~ IG,V.~. v~a~~: ~~ ~~~e ~v,5 Pec~~ s,.~ 5 t -~,~pQ c~as~, ,~; c~~I ~`6;aw~
\vJaS c~aMg e~ ~ ~ Z00~ ~o ,Uacc,,,~.I~ \~. kt(~.ct w~~ v~p'I~ 5~t~~tL.,fe ` w ~ Gam. t~S~S 1~ e
1t~:~xr Z~ ~o QSSe~w.e~,.~ rate. Pe~-h b`~ ev ~,~5 ~vy~~c ~ ~V. 1 ,
Chie Appraiser pprov I: -~- ~ ~ Assessor Approval: f ~ ~ ~~'Y ~'+i-.6-ti
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