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HomeMy WebLinkAboutBOCC Packet 04142010 AbatementsAGENDA ITEM SUMMARY REGULAR MEETING DATE: April 14, 2010 AGENDA ITEM TITLE: AIS Assessor Approved Abatements STAFF RESPONSIBLE: Larry Fite, Assessor's Office ISSUE STATEMENT: The attached abatements have come in over the course of 2009/2010 and are requests for refunds of taxes overpaid in 2007, 2008 or 2002009. BACKGROUND: The attached 5 abatements are all real property accounts. All 5 have been reviewed by the Assessor's office staff and have been recommended for approval. A brief summary of each has been attached with the abatement petitions. KEY DISCUSSION ITEMS: Whether or not to approve the abatements. BUDGETARY IMPACT: The amount of each refund is included as part of the summary attached. RECOMMENDED BOCC ACTION: The Assessor has recommended approval of the attached abatement petitions. The BOCC is to make a determination for approval or denial of the abatements based on the attached information and any presented at the hearing. ATTACHMENTS: Abatement summary describing each abatement and the resulting tax refunds. Copies of each abatement along with supporting documents. t Approved Abatement Summary Sch# 1256, Erika Lindner, Trustee, City of Aspen, Block 89, northerly 66 ft. of Lot A This is a commercial property diagonally across the street from the Wheeler Opera house. The tenants are a t-shirt shop and the Ute Mountaineer. The owner provided an appraisal that had been done as part of the settlement of her husband's estate. The effective date of the appraisal was August 19, 2008, just after the June 30, 2008 valuation date. After reviewing the appraisal, based primarily on the existing income generated by the property, and comparable sales just around the corner on the Hyman Ave. mall, the assessor's office and the owner agreed to a revised value of $3,800,000. Tax refund: 2009, $5,999.36 Sch# 9810, Richard McIntyre for Flying Dog Ranch West, Inc., metes and bounds, Prince Creek Road. The Flying Dog Ranch West Ranch is a metes and bounds property located on Prince Creek Road. This property is a combination of agricultural land, residential, and commercial. The abatement covers two years. The 2008 tax year was revised based on a map provided by the owner in order to correct the total acreage as well as the allotment between agricultural land classes. The 2009 abatement incorporates the same land corrections as 2008. In addition, the value attributed to a new commercial building that is used as part of the bed and breakfast / event center. The adjustment was based on construction cost data that was provided by the taxpayer for the new building built in 2008, taxable in 2009. Tax refund: 2008, $249.58; 2009, $6,976.06 Sch# 4393, Robert and Eleanor Myers Trust, Knollwood Subdivision, Block 5, lot 6 This is a residential property located in the Knollwood Subdivision east of Aspen. This owner missed the regular appeal period during 2009 and so is appealing via the abatement process. The assessor's office prepared a comparable sale spreadsheet and as a result, recommended a revised value of $4,300,000. Tax refund: 2009, $2,585.05 Sch# 7140, Franz and Maigin Stone, metes and bounds, East Sopris Creek This is a residential single family residence located on Bear Ridge Road off of East Sopris Creek road. The Stones missed the appeal period during 2009 and are appealing via the abatement process. They provided an appraisal that was done during the data collection period (dated Sept. 2007). After reviewing the appraisal, the assessor's office and the owner agreed to a value that was derived from the appraised value plus a "time adjustment" up to the valuation date of June 30, 2008. Tax refund: 2009, $3,286.72 Sch# 12127, Harrison Mining & Milling — Ed Smart, Harrison Lode mining claim This property was added to the tax roll back in 1985 based on a deed between Ed Smart and Harrison Mining and Milling Company. Mr. Smart has paid taxes on this property since that time. As he is now in failing health, Mr. Smart's representatives have been working on cleaning up his estate and as a result, have been researching the many mining claims owned by Mr. Smart. In this case, the Harrison Lode is an unpatented mining claim which does not include a surface ownership interest in the land where the claim is situated. As a result, this claim is not taxable as real property. For this abatement, the value is therefore reduced to -$0- for tax years 2007 and 2008 and has been removed from the tax roll beginning with 2009. Tax refund: 2007, $1,603.92; 2008, $1,669.96 PETITION FOR ABATEMENT OR REFUND OF TAXES County: Date Received (Use Assessors or Commissioners' Date Stamp) Section L: Petitioner, please complete Section I only. Date: ca ' p5 Row Month Day Year Petitioner's Name: eRi to, !-JIJp/JER f- rRmS cE Petitioner's Mailing Address: 664 Cot: -reAi f 6A-KS (-r P f>2- GI 77' Ctty or Town SCHEDULE OR PARCEL NUMBER(S} Rwl P5- State Z1p Coda RECEIVED FEB 16 2010 Pftkfn County Assessor PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY Su 'Pl V15,p,J : c f T y A+J P -rownf 51 G DF , P 1 tT L.'r7C1: aA -nker ooRTi-i-/zt_y gr„ ' O'r 1-0-r , 4- Petitioner states that the taxes assessed against the above property for the property tax year 7.-b t are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additional sheep if ecessary.) Set Petitioner's estimate of value: $ 31 OO/tX7O • (200%)\ 5EE Ar-r~r +lW APP124I Vetue Year Petitioner requests an abatement or refund of the appropriate taxes. 1 declare, under penalty of perjury in the second degree, that this petition, togetherwilh 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. go*, /4,,)0t ( Petitioner's Signature Daytime Phone Number (Szt-1) 1 7 - 5-R05 By Daytime Phone Number.( 1 Agent's Signature` '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 (lays 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 7_40� Actual - Assessed Tex Original y 61gZ_Ci0 1,ti�it 51b 33'iZS•Ib Corrected � %00 (t Q 1 to / bb D ri r%lf. •CSO AbatefRefund 11 46 Z-51 5-1 0 5 '1q"t .36 II Assessor recommends approval as outlined above. No protest was filed for the year: ].OD'l ore protest was filed, pleaso attach a copy of the NOD.} D Assessor recommends denial for the following reason(s): Assessor's or Deputy Assessor's Signature 15-DPT-AR No. 920-66106 1 A Summary Appraisal Report Estimating the Fair Market Value of Original City & Townsite of Aspen Block 89 Northerly 66 Feet of Lot A Located on the Southeastern Corner of East Hyman Street Avenue& South Mill Street Art Tee Gallery Aspen 401 East Hyman Avenue Aspen, CO 81611 Portion of Ute Mountaineering 308 South Mill Street Aspen, CO 81611 Prepared at the Request of The Estate of Fritz Lindner c/o Erika L Lindner 66966 Ten Peaks Court Bend, OR 97701-9277 Effect Date of Appraisal August 19th, 2008 EDate of Appraisal Report January 26th, 2009 Appraised By Dave Ritter, MSA The Appraisal Office - Aspen Ltd 210 So Galena, Suite 29 Aspen, CO 81611 1 iECEriV FEB 1 120 Pitkin Goun Assessor "L11 �oa � \tk 4 y After considering all the information and analyses in this report, I arrived at a final estimate of fair market value for the subject property. As of July 19, 2008, date of death of Fritz Lindner which is the effective date of this appraisal, 1 concluded that the fair market value of the property, as is, was: Three Million Two Hundred Thousand Dollars ($3,200,000.00) The value estimate is subject to the Certification and Contingent and Limiting Conditions and to the Scope of Assignment contained herein. Because of the down -turn in the economy becoming more apparent in the spring of 2008 there is not sufficient market data on which on can base an estimate of marketing time for the subject property. However, at the appraised value, it is my opinion that the subject would be likely to sell within a twelve to twenty-four months assuming no additional downward trend in market conditions in the Aspen marketplace and assuming no substantial change in tenancy and income. Respectfully submitted, Dave Rir, MSA RECEIVED FEB 6 2010 Perin County 3 PITKIN COUNTY ASSESSOR 506 E MAIN ST STE 202 ASPEN CO 81611 PHONE: (970) 920-5160 FAX: (970) 920-5174 PETITIONER: rih L intAK ��.�l. �►ru5� SCHEDULE #: V, 001Z5( RECEIVED MAR 15 2010 Pain County Asseesor The Pitkin County Assessor and the above mentioned petitioner, stipulate to the terms and values listed below: ABATEMENT STIPULATION AGREEMENT For the tax year of LDD" The Assessor and petitioner mutually agree to an actual value of $ .31 i0D, 00D for a total tax amount of $ T-1 V2-% .'l) , resulting in an abatement/refund of $ 5 �°I� • For the tax year of t\c- A : The Assessor and petitioner mutually agree to an actual value of $ A fora total tax amount of $ - A , resulting in an abatement/refund of $ I -1 PLEASE NOTE: THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST, PENALTIES, AND/OR FEES, IF APPLICABLE, AS THESE ITEMS CAN NOT BE ABATED/REFUNDED. PLEASE CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION. i;)/2e �1rlU�i7��( Petitioner 3 9—l� Date is Office Date 1 2 3 4 5 6 7 8 9 10 11 12 ,3 14 15 16 47 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 3s 36 37 59 39 40 +N LSON JONES G720; tiHEEN7 7204 BUFF 1 2 3 Initials Date Prepared By Approved By A l -1(._(.01AA-t. _A 1-4- .15t O eY1 151 r� f 15 [I\ bo,,,. s ( Z5 t \1'r, y (.15 6 4,n r' t idle (11 r1.11 Sc tmr .� 144 �1 1511 ZOU ft alc\ 4 t D 1171 -CZ co( Ai Li 1) 1 kt1 fi Ow-‘_ 1‘3 COO GL) S iJ 010 Gr LC -1064 2 3 4 5 6 7 8 9 10 11 12 13 44 15 16 17 18 19 29 21 22 23 24 25 26 27 28 29 30 31 32 33 35 36 37 36 39 40 Wheeler Opera House *Mk esisistiffig Wagner Park $UbJa 41141 14117 SUBJECT273 182 600 2771882160 ! 27 3 E Hy Active Layer none Actions and Tools • 0.(- I., 1 Layers PETITION FOR ABATEMENT OR REFUND OF TAXES County:/7/ /A/ Section I: Petitioner, please complete Section I only. Date: 3 /9 cat?/O Month Day Year Petitioner's Name: e/eHfikP r77CZiVrye& Petitioner's Mailing Address: J6'c25 C,- Date Received (Use Assessor's or Commissioners Date Stamp) elm /D/9cE 0� City or Town State Zip Code RECEIVED MAR 22 2010 Pitkin Gollyty AsseL,ser SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY €o09r/0 leA5 Gt• e. /!/, Klieg feA/461C / (Ya 8/4)3 Petitioner states that the taxes assessed against the above property for property tax year(s) aid, and ,-210g/ are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additiona[ sheets if necessary.) Petitioner's estimate of value: $ i�/S� eV-0 (,-2409) and $ ( ) Value Year Value Year 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 prepared or examined by me, and to the best of my knowledge, information and belief, is true, correct, and complete. `71,r'Daytime Phone Number ( 97t ) 963 ' I9a� 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 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 (For Assessor's Uso only) Tax Year vv5. Tax Year d D 67 Actual Assessed Tax Actual Assessed Fax Original 77`7, ifo6 /SIG, 3 1c / 6,SG3,8o ,,), ILI3,7a� AS-os,rfzo g c;246, 76748 Corrected g36 41°0 / q,, 75 /C, 3/Y, 22 /,6S,2, S0et 340-3, DC D I7, 7,//. ct2 Abate/Refund J G, o a o y4 if o $,2 S� 1-{gv, coy ¢/y2, 3 e 0 ' ?6 % 76 , et AAssessor recommends approval as outlined above. No protest was filed for the year(s): Z 4-7 o & or .• 0 ay (1f a protest as riled, plgase attach a copy of the NOD.) 0 Assessor recommends denial for the following reason(s): r / � Assessor',s_or__Deputy Assessor's Signature 15 T-AR No. 920-66106 :FLYING DOG RANCH FAX N0. :9709631337---- ® MAR, 't`b. ??�t 11.�i✓A;�, PITU► CNT'r.gHSS RS Mar. 26 2010 01:29PM P1 PITKIN COUNTY ASSESSOR 506 E MAIN ST STE 202 ASPEN CO 81611 PHONE: (970) 920-5160 FAX: (970) 920-5174 PETITIONER: c ��� ,mac "sv .�x C'G l3 4 G rt.) SCHEDULE*: Jelc/� The Pitkin County Assessor and the above mentioned petitioner, stipulate to the terms and values listed below: ABATEMENT KTIELILLIVN AGRrM NT For the tax year of 264e • The Assessor and petitioner mutually agree to an actual value of $ ? #, t for a total tax amount of $ / , I /hi 2 , resulting in an abatement/refund of $ 2 it 9, For the tax year of 2 0 09 : The Assessor and petitioner mutually agree to an actual value of $ el., 6 5-2, TOO for a total tax amount of $ l ! 79o & , resulting in an abatement/refund of $ 6176 . a PLEASE NOTE; THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST, PENALTIES, AND/OR FEES, IF APPLICABLE, AS THESE ITEMS CAN NOT BE ABATED/REFUNDED. PLEASE CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION, Ae/e5Petitioner Date Assessor'sOffoa at Abatement request for tax years 2008 & 2009 for Flying Dog Ranch West, Inc. Schedule R9810 The adjustments recommended for the tax year 2008 are to correct the total property land size and to allocate the corrected land size between irrigated and grazing land. The adjustments recommended for the tax year 2009 are to correct the total property land size and to allocate the corrected land size between irrigated and grazing land. Also, it is recommended that the value of the new lodging improvement completed in 2009 be adjusted to the actual cost of construction per information provided by the property owner. See the attached spreadsheet for details. Steve Miller Appraiser Pitkin County Assessor's Office 4 DIFFERENCE of $16,000 ACTUAL VALUE OR $4,640 ASSESSED VALUE = REFUND OF $249.58 (mill levy 53.790) (Change reflecting actual building cost) fTAX 24,767.08 17,791.02 DIFFERENCE OF $490,900 ACTUAL VALUE OR $142,360 ASSESSED VALUE = REFUND OF $6,976.06 (mill levy 49.003) 72,100 (Correcting to 139.8 ac ) 800 (Correcting to 84.2 ac of 50 AUM (Correcting to 139.8 ac) (Correcting to 84.2 ac of 50 AUM) 363,060 Abstract Code Description Actual Value (Assessed Proposed Value (Assessed 196,390 931,400 191,7501 10,314.22 372,400 280,200 0 triN 0 80,200 1,300 N N Ln 0 al rsi 0 -I-I m 415,000 1,652,800 505,420 'FLYING DOG RANCH WEST - 2008 - 2009 ABATEMENT REQUEST 0 N Grazing land 19.3ac 700 AG residence 372,400 AG support bldgs 280,200 o CFI TOTALS 947,400 00 en O 97600 0 0 Ln N in 291,600 312,200 888,800 0 n m' r-i Irrigated land - 170ac Lodging improvements Irrigated land -170 ac Grazing land 19.3 ac {AG residence vp to ts sa t O 0. C7. w U' Q 1 Lodging imps bldg 1 1 Lodging imps bldg 2 (new) TOTALS I 2008 Cps N 4117 I 4147 4279 I 22151 I 4117 N. 42771 4279 Ln N N esi � Ln N PITKIN COUNTY ASSESSOR ATTEN: STEVE MILLER Dear Sirs, There are two issues pertaining to this property, schedule/parcel# R009810, that we would like you to consider for abatement or refund of property taxes. 1. Adjustment of the actual value of Residential Occurence3 aka second guest cabin. The cabin is currently assessed at $881,800 and was completed in June of 2008. Please see attached construction loan statements which encompass the entire real costs associated with this structure. The total for construction was $415,000. 2. The aggregate number of irrigated acres as plotted by NRCS is 139.8 acres. Please see attached map and description. The remaining acres are dryland pasture and steep hillside. This has been the format for over twenty five years. We believe that Pitkin County records indicate a different breakdown of irrigated vs. non -irrigated land. Thanks for your consideration, Richard McIntyre Flying Dog Ranch West 11 County: PETITION FOR ABATEMENT OR REFUND OF TAXES Section 1: Petitioner, please complete Section I only. Date: v 18 2,6 I D Month Day Year Petitioner's Name: (�(� p rr �4 Petitioner's Mailing Address: 1 (, r"� c'e t.-LO ( A- City or Town Slate SCHEDULE OR PARCEL NUMBER(S) IC 3 C Date Received (Use Assessor's or Commissioners' Date Stamp) RECEIVED JAN 19 2O10 e y P j sCounty C=. Ca6Lc Zip Code PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 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 vatue or tax. Attach additional sheets if necessary.) 11 R.o 6 'L 2 72- oNb I.5 L 7 -- ��� a (a 4 t 5 r K,4-ot�lUpp�r 1&_f7t f Q jr1 T r NA) f ig a V I it,S ,/ Value ' Year 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 prepared or examined by me, and to the best of my knowledge, information and belief, is true, corm and complete. iT 1, Vitiboner'9,gga Petitioner's estimate of value: Daytime Phone Number (9)1) C(g 7-7 17 7 By f Daytime Phone Number ( ) Agent's Signature* *Lotter 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 hi 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 (For Assessor's Usa Only) �H" Tax Year /7I Actual LI, ,two , 2) 873$ .07 Assessed Tax Original `.i,�7i2r)t 7 4473jo 1j! 32,3,)D, Corrected 7 1r� v7 AbatelRefund 1 C7�t ` l t 100 ,{l l ILO QAssessor recommends approval as outlined above. No protest was filed for the year: Of a protest was filed, please attach a copy of the NOD.) ❑ Assessor recommends denial for the following reason(s): AssessoPs a Df epvty sessor's SIttn` ure 15-DPT-AR No.920-66/06 i\J co - FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section TV 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, v ithin stc months of the date of filing such petition, § 39-1-113(1.7), C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Onty 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 abatement/refund of: Tax Year Tax Year Actual Assessed Tax Actual Assesse Tax Orlginat Corrected AbatefRefund r Note: The total tax amount does not include accrued interest, penalties, and fees associated vdth late andlor 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 Section Iv: Decision of the County Commissioners (Must be completed If Section III does not apply) WHEREAS, The County Commissioners of County, State of Colorado, at a duly and lawfully called regular meeting held on 1 1 at which meeting there were present the following members: Month Day Year petitioner 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 (being present —not present) and Name (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 Vatue Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund Chairperson of the Board of County Commissioners' Signature I, County Clerk and Ex-offcio 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, 1 have hereunto set my hand and affixed the seal of said County this day of Month Year County Clerk's or Deputy County Clerk's Signature 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 Administrator's Signature Date 15-DPT-AR No. 920-66106 t5 z8 1\644i\mt,< "V1 C V eJ' S Twit 2 Sett- -7/ 214:. v C2�� NA- (k (c Z ').()0� 0-0 0 JAH-17--1310 08:57 PP1 18479450795 F. 01 /01 3 14, PITKIN COUNTY ASSESSOR 506 East Main Street, Suite 202 Aspen, CO 81611 Phone (970) 920-5160 Fax (970) 920-5174 2009 VALUATION FOR ASSESSMENT STIPULATION TAXPAYER: SCHEDULE NUMBE PROPERTY DESCRIPTION: ae_fvfrm, t ` Ther3 -0439-,5 Yviol),a6(1._ PAA:b The Pitkin County Assessor and the above mentioned Taxpayer stipulate to the value noted below for the 2009 Valuation of Assessment of the noted property. STIPULATED VALUE: $ , J OW As ssor Repr-sentative Date wendys @ Mar 12, 2010 10:30:20 AM Pitkin County Y O 4. a c - a 'II IAdiusted Sale C m C re FINISHED !GARAGE FINISHED GARAGE HEATED Construction Quality Finished Basement Area 'Live Arca Effective Year Built > a r < .T r a < m C in G n Land Size VALUE ADJUST rs 9 o. 7 • - Sale Price 1 Sale Date Situs Address Parcel Number Account Number v, A.; : :.,4. ,Y,-• a. IEh '�� Y j�f''."• h th ij v, -4 a 0 N 00 L.n O N .O W a .- SO a -. 'O 00 EASTWOOD KNOLLWOOD + 24094 ASPEN 28 NORTI-IWAY DR N -] -.I N4 GO XI A V I� fi A. 69 W A 1N 'h N E. O O --. N 0.0000 12490.0000 W N Cr. EASTWOOD KNOLLWOOD + W O. DESCRIPTION N V. 0 O a 0 PS a J ASPEN 1 203 ROARING FORK DR 273718I22007 Comparable; R004249 r II P7"= I' 9. V; Sr 1 jg - A y + . O Po O O 69 a 69 a 69 O 69 ,O J u, 69 0 a v. En 0 EA 0 69 0 69 0 -1-(-)ADJUST u Wit} W � -4 d9 a „• A I752 O 0 --1 763.0000 " rn 0 0 0 w o rn o MTN VALLEY - n A '7 0 2 S3,225.672 LAty~ In CD 0 0 o A 0 0 00 ASPEN I18 E LUPINE DR 273717307028 Comparable_ R006140 :F i.. tl , , l 'Y, 1, ;'' I 76 --I --t r' ArJi N Eh I.) P o a v 69 O 69 0 69"'�' �t 1,4 UT -$ ER O ',CI VI 69 0 69 0 000`000' 1$ 69 0 (13 b9 [• .4 00 Eh W 00 En i0 --I Q0 GOOD T 12 V In o o 0 0 12124.0000 DO v 1 NE ASP DUP GO 01 DESCRIPTION A 1-4 o 0 W CrP a 0 .--� O ASPEN 501 PARK CIR 273707401003 Comparable: R004859 �p [ _�. 1$_ . • 3l, i4" tl j} ' 469 E iPif l .�.- "Y-ir(1 'AO , 09 0 j 1,1 A. O a a a Oo W AA 00 u o a 69 a a +(-)AD.IUST "li 0 A A 4a. GO U, �+% N + co rA O a A 0 a a GO -I MTN VALLEY + N IQ DESCRIPTION nsV 11/30/2006 ASPEN 803 MOUNTAIN LAUREL DR 273717207I05 Comparable: R004272 1' • •1 , },1" ", ' 'd 59 A- li 69 Achi. O 69 so N O I+( -)ADJUST wendys @ Mar 12, 2010 10:30:20 AM Pitkin County PETITION FOR ABATEMENT OR REFUND OF TAXES County:Date Received (Lae Assessors or COMITOseorkere Date Stamp) Section I: Petitioner, please complete Section i only. Date: February 26, 2010 Month Day Year ' Petitioner's Name Pram and Margin Stone Petitioner's Mailing Address: rn00 Rear Ridge Road, Basalt, CO 81621 City urTom Stale Zip Cede SCHEDULE OR PARCEL. NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPT1ON OF PROPERTY 246536200003 2000 Bear Ridge Rd, Basalt, CO 81621 Petrtioner states that tho taxes assessed against the above property for the property tax year 2009 ale incorrect for the following reasons: (Briefly describe the ChM instances surrounding the Incorrect value nrtax. Attach additional sheets if necessary.) Please see 2/25/2010 letter from Patrick McAllister attorney for Petitioner, which is -attached hereto and incorporated herein by this reference. Petitioner's estimate of value: $l , 250, 000 (2009 , . Value Year Petitioner requests an abatement or refund of the appropriate taxes. I declare, under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits or statements, has been prepared or examined by me, and to the best of my knowledge, information and belief, Is true, .rrrect, anrd complete. eta / . 4 "r ' Daytime Phone Number f? r 0) t'3 1 (,; 3 5 ti:) Petitioner's Si. na. By s Srg -.lure• Daytime Phone Numbor?70 )925 8166 'Leiter of agency must be attached when petition is s ubmittmd by an agent. If the board of county commissioners, pursuant to section 39-10-114(1), or the property tax administrator, pursuant to section 39-2-116, denies the petition for refund or abatement of taxes in whole or in part, the petitioner may appeal to the board of assessment appoais pursuant to the provisions of section 39-2-125 within thirty days of the entry of any such decision, § 39-10-114.5(1), G.R.S. Assessor's Recommendation (Far Assessor's Liss Only) Tax Year L00° Actual Assessed1 r r, 4rlginal ��Z�� `%��%U JJbl.$tt Corrected LSt2b- J An-t-` ateRolund S 'k)t) �l LtU %Zi(0 Section Il: 3 Assessor recommends approval as outlined above. No protest Was tiled for the year:_ZWC\ lira protest was Ind, please attach acopy ofthe lion.). ❑ Assessor recommends denial forthe following reason(s): FEB 26 2010 Pftkrn Colin 'asor tY Iq FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upan 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 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 abatement/refund of: Actual Tax Year eased Original Corrected AbatelRefund Tax 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. Petitioners Signature Assessor's or Deputy Assessor's Signature Date Date Section IV: Decision of the County Commissioners (Must be completed if Section III does not appty) WHEREAS, The County Commissioners of called regular meeting held on l ! , at which meeting there were present the following members: Month Day Year County, State of Colorado, at a duly and lawfully 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 (being present—notpresent)and Name 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 Chairperson of the Board of County Commissioners' Signature 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 County Clerk's or Deputy County Clerk's Signature Note: Abatements greater than 61,000 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 Administrator's Signature Date 15-DPT-AR No. 920-66/06 Zo GIDEON I. KAUFMAN HAL S. DISHLER •i PATRICK D. MCALLISTER • ALSO ADMITTED IN MARYLAND •+ ALSO ADMITTED IN TEXAS Pitkin County Assessor Attention: Steve Miller 506 East Main Street Aspen, Colorado 81611 LAW OFFICES OF KAUFMAN, PETERSON & DISHLER, P.C. 315 EAST HYMAN AVENUE SUITE 305 ASPEN, COLORADO 81611 February 26, 2010 RECEIVED FED 26 2010 Pitkin County rA..es.sessof BROOKE A. PETERSON OF COUNSEL TELEPHONE {970) 925-0166 FACSIMILE (970) 92S-1090 Re: Franz and Maigin Stone ("Taxpayer"), Account No R007140, 2000 Bear Ridge Road, Basalt, Colorado - 2009 Petition for Abatement or Refund of Taxes. Dear Steve: This Law Firm represents the Taxpayer. With regard to the above referenced property (the "Taxpayer's Property"), this letter is intended as part of Taxpayers Petition for Abatement or Refund of Taxes for year 2009. The 2008 year actual value was $1,037,500.00. The 2009 actual value is shown as $2,272,400.00. This is an increase of $1,234,900, which is approximately 120%. We respectfully submit that the increased valuation can't be supported. Following, please find the reasons for our opposition. Enclosed herewith please find a copy of the September 24, 2007 Appraisal of the Taxpayer's Property performed by Aspen Appraisal Group, Ltd. The appraised value of the Taxpayer's Property at that time was $1,400,000.00. It's commonly accepted that the area in which the Taxpayer's Property is located had stopped appreciating in value by October 2007 so there should be no upward adjustment for time value. The appraised value was arrived at in large part based upon the sale of 1909 Bear Ridge Road, which the Taxpayer believes is not a valid comparable. The 1909 Bear Ridge Road Property sold on July 25, 2007 for $1,500,000. The Taxpayer submits that this sale was inflated well in excess of its true market value and should be discounted as a result. On information and belief the purchase was made "sight unseen" by a buyer who was not from the area not familiar with the market. The buyer was apparently led to believe by the seller, his "buddy", that the property was worth more than it really was and that the buyer could re sell it immediately for considerable profit. We understand that the seller never lived in the house and neither has the buyer. However, the buyer did not learn that he paid way too much until he tried to resell it shortly after he bought it at which time he learned that he made a bad deal. To date, we understand that the property still has not sold and we believe that it's currently listed at $1,100,000. The circumstances of the sale were certainly unusual and were not in my opinion done at arm's length or under normal conditions. 7A Pitkin County Assessor Attention: Steve Miller February 26, 2010 Page 2 I have also included herewith a copy of an appraisal dated effective 5/30/08 of the property located at 3200 Bear Ridge Road. That appraisal came in at $1,261,500. The appraisal for 3200 Bear Ridge Road did not use the sale of 1909 Bear Ridge Road as comparable and for good reason. The validity of that transaction for comparable sale purposes is seriously brought into question for the reasons I have discussed above. The findings in the 3200 Bear Ridge Road appraisal reflect a more accurate valuation of that property and the 3200 Bear Ridge Road is without question more valuable than the Taxpayer's property. We would also note that the assessor's web site shows a time adjusted value for 1909 Bear Ridge Road at $1,753,500.00 which is $253,500 higher than the current actual value. It would appear from that distinction that even the assessor acknowledges weakness in that sale. Based on the foregoing, the taxpayer submits that the correct actual valuation for the Taxpayer's Property is $1,250,000. Other properties in the neighborhood ofthe Taxpayer's Property were valued excessively and a significant number of those valuations were reduced after protest/appeal. By way of example: 1. The valuation for the property at 4707 Bear Ridge Road was increased by the assessor to $4,702,900 for 2009. After protest, the valuation was reduced to $2,600,000 which is a reduction of $2,102,900. 2. The valuation for the property located at 500 Bear Ridge Road was increased by the assessor to $1,958,500 for 2009. After protest, the valuation was reduced to $1,658,000 which is a reduction of $300,500.00. 3. The valuation for the property located at 3200 Bear Ridge Road was increased by the assessor to $1,746,200 for 2009. After protest, the valuation was reduced to $1,300,000 which is a reduction of $446,200. 4. The valuation for the property located at 5000 Bear Ridge Road was increased by the assessor to $4,845,600 for 2009. After protest, the valuation was reduced to $2,500,000 which is a reduction of $2,346,000. At a minimum, these reductions tend to show that the entire area was seriously overvalued for tax purposes. The market value revealed by the comparable sale described above is the equivalent of 21 Pitkin County Assessor Attention: Steve Miller February 26, 2010 Page 3 the "actual value". We are not aware of any evidence to the contrary. "Actual value" and "market value" are synonymous. We have seen no evidence which supports the approximate 120% increase in valuation. We respectfully submit that the assessor's determination of an actual value for 2009 in the amount of $2,272,400 for the Taxpayer's Property is grossly excessive and way out of balance with the value of other properties in the area. As a result, it's fair to say that the Taxpayer's value is "Unequalized" and the Taxpayer will bear a disproportionately large share of the overall property tax. For the foregoing reasons, we believe your increase in valuation was in error, and submit that the correct valuation is $1,250,000. Please feel free to contact me with any questions. Sincerely, Kaufman eterson & Dishler, P.C. By: atrick D. McAllister tj FRANZ & MAIGIN STONE 2000 Bear Ridge Road Basalt, Colorado 81621 February 26, 2010 Pitkin County Assessor Attention: Steve Miller 506 East Main Street Aspen, Colorado 81611 RECEIVED FEB 2 6 2O1Q in county asor Re: Franz and Maigin Stone, Account No R007140, 2000 Bear Ridge Road, Basalt, Colorado - 2009 Petition for Abatement or Refund of Taxes. Dear Steve: This is to confirm that Patrick McAllister is authorized to represent us in our 2009 Petition for Abatement or Refund of Taxes. Thank you. zW Appraiser Recommendation for an Abatement Assessor Generated ❑ Taxpayer Generated Igl To: Tom Isaac, Pitkin County Assessor From: Steve Miller Date: 3/5/2010 Petitioner: Franz T, V & Maigin L Stone Schedule #: R 7140 Parcel #: 246536200003 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: ❑ Deny ❑ Approve as Submitted if Abatement/Refund Different than requested Abatement for Year: 2009 Data collection period 7/1/2006 — for year #1: 6/30/2008 Assessment Rate: 7.96 % Tax Area: 016-JT1-WZ- 016 Mill Levy: 53.460 Actual Value this year: $2,272,400 New Value: $1,500,000 Assessed Value Tax Amount Original value: $ 180,880 $ 9,669.84 Corrected value: $ 119,400 $ 6,383.12 Refund: $ 61,480 $ 3,28612 Abatement for Year: Data collection period for year #2: Assessment Rate: Tax Area: Mill Levy: Actual Value this year: New Value: Assessed Value Tax Amount Original value: $ $ Corrected value: $ $ Refund: $ $ The basis of this recommendation is: Property owner submitted a valid fee appraisal dated September 24, 2007 showing a value of $1,400,000. Adding the time trended appreciation rate of 1.43% per month to June 30, 2008 yields a value of $1,500,000. Chief Appraiser Approval: Assessor Approval: ZS 03/04/2010 11:14am ASPEN DIGGER 9707049633 1515 Page 01/01 PITKIN COUNTY ASSESSOR 506 E MAIN ST STE 202 ASPEN CO 81611 PHONE: (970) 920-5160 FAX: (970) 920-5174 PETITIONER; ftN 'r f mid GI- Ai , S7,NC SCHEDULE#: ) 7/f0 The Pitkin County Assessor and the above mentioned petitioner, stipulate to the terms and values fisted below; ABATEMENT STIPUI-ATI9N AGREEMENT For the tax year of .20 . The Assessor and petitioner mutually agree to an actual value of $ /, 560 ,o d o• for a total tax amount of $ 6 3 3 - / 2 , resulting in an abatement/refund of $ 2 6/0 . For the tax year of The Assessor and petitioner mutually agree to an actual value of $ for a total tax amount of $ , resulting In an abatement/refund of $ PLEASE NOTE: THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST, PENALTIES, AND/OR FEES, IF APPLICABLE, AS THESE ITEMS CAN NOT BE ABATED/REFUNDED]. PLEASE CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION. Assessors Office t9 2d/o ate 7.f, 02/23/2010 11:03am /r ASPEN DIGGER 9707049633 #484 Page 01/29 APPRAISAL OF REAL PROPERTY LOCATED AT: 21OO Baer R;iia Road 1415.B Sops Greek Lot 1 Sca,T+vri RAM 36.8- ? Bank GO 81621 FOR: pa MaurAain Mortimo 17514:610c1 Avorwe#1 Oaaalt CO 81621 BY: Edward H. Sag:w1 ASPEN APPRAISAL S1RO11P, LTD. 30O East Hyman Avenue. Sub A Aspen, CO 61911-1647 (gm CA1-1ArtIOTAL" wain) salts we by s 11 roads, inG-1-168ALA}BODE zZ 02/23/2010 11:03am ASPEN DIGGER 9707049633 #484 Page 02/29 ASPEN APPRAISAL. GROUP, LTD. 31p rat Hyman Avarua, Safe A Aspen, CO 01511-1947 September 25. 2007 Al Ltountatn Nbrtgage 175 Mc1 d Avenue #1 Basalt, CO a162i Re: Property: MO Baer Ridge Rout Resat, Cb Bt021 130NOVetal Franz and MaiginStone Re No.: 22940 TO wham a Maycarwrrc ygry rsglJest, 1 inspected the interior end wieror of to subject property on SePTCCMUEfi 24, 2007, and have na}yred eptikable market data far the at/peed of provid'sR my aphiOn ofthe subject's Market Value (most probate e snitrg prbe) es darned hereh Thy tafuadan Is a `Compete Approbar offered in a Summso ' Report Format. The anatlsts, aparorra and oorrchisions staled In th'a report Were prepared h accordance M b the standards and roptutev requirements d the Datum Standards of Profaseionel Appraisal Praofue end the Coda of Profeyylpltal Ethics of the Appraiser Institute, W1 I have utraed the FNMA Farm as part of this report, 1? a appraisal i9 not complete wlhauf ma aPPDmpanYs'rg rrarratire wmments, which include percent assumptions end kmi6rrg oordition9. Th1s appraisal assignmsr l w,os "rot based on a requested rn'srmirun valuation, a specific t ahastlor . or the approval pf d bark The Intended steer er irlD row Is trio Lohder1CSfnt. The Interacted Use is to enervate the property that is the sublet of this appraisal fora mortgage finance lrarrjaction, RANI to the staled scope of Work, prrposa of thg appra+sair reporting requm urs7bs of this appriecil fn. r rd Pr! r) raaign ai Market Value, No addiriianel Intended Users ere Ideated by1t appr,st„x_ I have appraibad the subject property AS 1S on an UNFURNISHED been, as of SEPIEMBER 24, 2007. Th`s itat efon Incases road estate" stuea commisslal and is INilod upon a oash or oath-e fecgva traraactiorr. I estimate a 6 to 12 month expOstxe tang for UWa suti)oct WA had been faced for sale at or near go apprased value, to this analysis, 9kpuure lime end nuarkettrq tune are coneidemd equal. Atlaol'Ed is my repot cohtaiMin trio nvopartv+S mta%ot data and erbbiti from nhSch, it earl, l have based my opinlor . If I can be of err/ bather uasistaroe in the vdarprelalion or appbionOn Qf the Wings In ihts *pal, p1Gu a do not Mslltle 10 car, Ttr9n% yoU fat thi opportunity to be of senito , Ra9pedfudy submitted. Edward H, Saved Certified Residential ',percher ilGft4"1019040 L$ 02/23/2010 11:03am ASPEN DIGGER 8707048633 Ampin ApXBati Gp70 $2•5 G9$! t nlrtorrn Re rt Rir #484 Page 03/28 Tha ournast of the armory a tat rTort as to Ride ate k leddre t rih en acaua*e, Tnd adage* VIKKtad, PpInwl of tila rrarket Yahoo 91 the subpct poet. Praparty AbdrssA_ 2000 Boar Radom Road Clty Bosun Sra* GO bp Cods 61621 . &h OW,ef Franz and Matalte :3ton9 DuMf of Pate fINOrd Frarrr T.V. Stone 541g4Y Plkin lellgl Description MSS Sothis Crook Lot 1 SaaTnaa. ; 36-&&i.. 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The . :.L s1•_ • ` •- and fundlenat with so. adagamla nambar of bedrooms end batter, pti9 mime 2-car heated 'II - ....1 V.. ti 1101033:R1- 3•:s '.r:r, t i von riaKi=4r1819r econorrat VbF4 n $ ram, S.. ilia ( ARprpadl muirrm A Fin Pam, 3. .; a t eurit rebel arty ptrrrdcat Wei s zing a Eton cardlio s fiat affect C,a EeieNiY, earths!, or tt ut*aara1 Int lty of ire pmpargt7 © Yea yr M tl Yas•6aseaira D7'3Vr9,r..: SBrarcfl! =formtodessil rhedrocg,Minimalth• Li, cordial us- stasis t, at0 4 r:+ Yes I No i Male From 0 Mac Form 70 March 2065 Page 1 Of 6 Fear 1004 --'W T0T AL' m izital Wawa by a la rh3da f nt., —1.944 ALAht0UE Fannie MIe Farm 1004 March 2005 76, 02/23/2010 II:04am ASPEN DIGGER 9701049633 11484 Page 04/29 Baas Y••.•Y•.-•• �-. sir•—•.—_... __ ___ .___ Derma 1Y won* prop let pertly deed fur see io fna Loyd 00050 tifil ifi WO NOtil $ 1173,503 115 1,005,000 There are 13 celnoatabk sales In to MOM rdg'bhaMod leash B1a Mat MIA frrirlrtl ranging to si13 P1ce from 5 880,000 in $ 1725,000 , it FEATURE 'T --teticr COMPARABLE SILL S1 CafdPARABLESALE#1- COMP flat $S Addlsa 2000 Gaur Ridge Road FARE SoPe6 Cam €ec.3� 1998 Thar Rldpo Road pi&6 Soria Creek Lot 8 Seem 1380 Oki Pond Way (Rabbit Wy) NAB Steed 0 Mare 395.14-$ 8 311 West Sap& Creak Road FAE$ rvv s Greek Trot 73 Sec13 PrpriPllY to SOW !] 1012 mein 5.99 nibs SE 212 rnkis N Saia PRO $ NIA •. • ::.. , $ 1,500,000 ..'':. ,$ 1,900.000 •. 5 1,1000000 SO PflotroLs E>•r, Aria 5 Mtn. 5 704.80 srl If .' . ,J 849.35 s9 ; 30.71,s11E Ma Susea(a) R3rokearleR-PRNATE SRLF 13rakerAIL. PR 6roicer/MS!PR VeiJLate eS/Aneete1 bays on lVea,k13l. r.csl k5lod Days on i.tirkr • pave on Marken 53 __ vALOk A0913T14Ef118 DESCRIPTIONDESCRIPi10N +E15 mosant1? ffSCPJPTIeN +(-I SAditsSrrBat DEst130 01 +(-j 5 "PIMA Sall% Of Mannino Ceneestios . CMNUrdum No canons/aro CornrlFum-inin No concessions Ceshltirflrn No oancessians We d Wine • Or724107 051131197 93119107 tattoo Awn100. AvesEr,, Vire G444 ..-350,000 Arp-Goad 50.060 LinelirA INie SIINA FM Simple Faa$in1P'C Fee Sknpie Foo Strooto -.� `31a 35acres BBarxes 50,00018.11acme 3J32sues +50, Mery gene Genet. _ Vary Good Supedar .200,0CQ Ge4d t100.000 Da5ha1Nei . Crt%5d Good good 'Pnereze Good ... t ofCauh c1 i A t3stod +sOD00 4000 +76,000 AegadAN ZOO_ . 2001/Amod. 1$0JJremod.'02 1i190 Co, 3Adtl New YIP +21l,OHD Va Good + at , c:.,.i p50 COO At4v40rtdo Tde &WE. Bags Tvt tkrax Eels 0n Tlt s 04 TOhI Stint Eade Rage Cool 5 3 2-15 3 3 •14.040 73 2 +10.500 5 3 3 -14,000 Grose Lanka Area 2,3313 sy,tt 2.128 sQ1t +2D 300 2-237 Y.T.ft +12.800 2,507 sEj t .2A,300 Brined a Framed Boom Beare Grads No bsmt No bsmt No lImt N41+4mt T Ruxtord Okly S.Famit>r y;3.Fang( .118frrtr ,8.Fernity , " flea . Rsdlara RC rl/N .._�. RadtertlNa AC R .dpn4Na AC SotsdNo AC Q, Eatr4y Wicket leire VG•Typltei VSa•TT4;pd j(G-T4dce1 . V43.Ty d R pampa trport 2 Oor Garotte No Goma `50 000 1CC*Shrdio/Lnf +11.400 acia,r C .neon . +25fC00 Pachj?a§e(0ack PrthOecks,Pat OMd.Pa Bo, duck Decks _. v F att% 1 FP 1 W$. 1 FP,1 WS -2,500 No FP «2•500 u S• • II %Aatra&a Stamm. Soar $hSd +44100 Nu$` oaciaf .. 45,000 No 8Srs ' I +5,000 . a i, lid Ad -panted R 1� + �1 • s .. . 90,200 I�l + cm - �* a8s,7DD � + (1. ).�,r...,. • . 77.3,P00 *gat Sale, PrICo ofCrxrq,aratarx1 r . Fkl Ad. 0,0 16 1 G MI. 14.0 % 1 1,500 00 tits Aril. 25.1 % Gross Add. 32.4 % $ 1,410.,390 Be Aft 213 % Grass Adj. 35.0 % 5 1,323,200 31 Meal I-1 dd am research male ar transfer bon at tre tabled parity and ca r ago Saks, 1 PI, 0ajttin My nod Kea rat re t at afy Mar sail or irdhstets of Oho tutraol ortiady fa be dues airs prier to the eBetSse data of Rile moral rosearoH DataSauantlsLL laic R otaN atx wed [_1 did dd not reveal any Om sales of transfers N be tomparahle sales tarlaia Year OP b tta deit 01 sale of Notkatia401e essa. Dab firgoe,sj M.S•Mobl4 Rerarda Rbiortlhedthe research end anal�(eseibieeau tabor transfer leacrYatttrtilif5eclpv,'reflYarslcorrisrabitttiotOtero &dolma, Apl ma 31. results Ma 3USJEGT C451PPAAB1iSALEL11 Cbfd?ARABL€3Al1.#2, COMPARABLE BALE pig a Riot Stelltrul6f 0711204 011D8 $850,000 he re ram No este S Years Na Sofa 3 11r+13 Prita of N16r Weimar 8285,000 ye e nt lard sank Re -Listed 087D1 1.995 F8 Da*AShirtrl8l 8i S/PabEcRecarda BrokerE&2/PR 14S1PrhloRecords 09l2/007 aL4$1Pupa4RecOndS 00/24107 gte ed tfate of Dal1 Sou:t4(a} 04F24107 09/24107 Ads ai stria or aens10 titan et Bra tabled prup3rr an3 cotre3rahle aim ihe setdect property hes pat Loki or bean Sstsd for safe in the fast three Dior 8preciass1rsold es vacant lard in lay, 2304 for 520&00d. See attached Sale Cornea/teen Catarnar,ts 0i!Orval rp e4et0 prevgl,5, yeerrre. re1&ince of lhe oornearebie9, •. . . sates ondA)r . SdmtrarY d Sales Contp3rinoeAMACtt Attu 4¢o SALES 4 -13, A5 WO l as. allaohi0d Sates Comparison Approach mrnmards in addendum. ii hosted iidoe Gy_$865 Cogarlsoo Wreath 5 1,4nci,000 Inffrcatsd Varna by: Saks Cunparts0A Apprwttr $ 1,4O6 001 Celt A raadu (,f tlerd4(149 $ 1,366s50 tirtaaa tt typal& (i d0Yafop4d) $ N/A car auxin, ... . . P1rrxx, xrs,:AF,rtM . .... ._ LJ TM kAgS8 ft made r", "as It", ❑ s. d to catrr1i0Scn Pn pions t 5 spea5caiau en Ow Ws el a hYddicied cos r5an Otat tot iwomo 2c have lean complete, CI sobjtot to IAa !clotting was a allots on the trusts of a t7P4llialAI conga 7d[ $d regions or &Ya70iit have Masi conlYattd, or in o 0ftd b Me inkristig rallied insp art based to 05 o tt:-aontimry asiarrreSon that 0ra0 mien or debanrea 44m not ruin$ &ratan Pr retain , L. a ZINO rid d ate OW letttO0Oil Of fAlt i116rier aid entotiot Imo at the shot# propkty, tailed wiled nark ttOt9n16ni of agwslptIOpo end Wing cPleitilkoS, end Rrprefoeee DeseliacAnn, toy feud option of t Et rasrtel value, es ddrreds red miry that N the subject nt Ns report to $ 1,400,4D0 ,atef September 24,260 A Mkt Is fha dto of toe:eciton and the ehNatIvo data of this iporoicaL ... • � .. . — _�� hers Freddie Mao IWtrn 70 Marvh 2005 Page 2 0f 5 Seth 10b1 »- VinTOTAL' a5pres0 satlaa4 05 a la made, tfle.—1•E45ALAYO0E 50 02/23/2010 11:04am ASPEN DIGGER 9707049633 #484 Page 05/29 Loal779481 Paaa05lPa�a 51 VIi11V1iuF F F901I1.••wa• vM !.1i!r.•",...._-_ ... —. _ ._._ Silo addendum w. _ _. -. .... - G w t.a o ' COSTAPPROACEI TO VALUE {not required byFem:111ns) PmddeadequatelMarmatsetor bblelendeisferrl isrepflate Via heveuns isms area otortArms kfossl br Vie apirlon o1 se a doe Mangyel cows* land sales °toter msthads Ear Edatalrra fhl van) 3000 94 FEid44 Rd, pots sand 47125,01 far has 33 with conivrehla vewa butwellt IfderJ4r, It wad purot000d by Gne ad). armor Boil hss shim baron des''eneted by lho $475 (5i50 acres Id due to soden410red vArlfo Whim d has men clrariod n mnservatiin aasamara to remain noon space_ Other record County no a condre5red hod in the area raga from $375500010 $1,1{10,0M West Sopris Ranch Lot 1 f, bailed on Slone Road with 36 acres, is flied For sans SVIMATEo PIREPRQDUCI NO!1 nFLEfLACii1Et{lcos SW 0A133110FSfEVALUL— rrS 604.51Xi -$ 640,750 541.4& C CC1t dsu ApprEtissr's !dos; local contractors Ui' W1 G 2.334 Sq.Pt @j $ 27$.en ^- . Sfottiva data el cost Mir St?.ft (° $ = a Qit;ily ratlna t001 C431 senrfN n Camas's at Cast Apaaoat1t(Feria °seaatitgms_reloaskelo �— .5 T fipor ra or hat,Ing sees dimansiorra. Land value is Oarosaaanfol 670 S4.11 9 $ 150.00 ci 8 ir7g000 o y4et) the setae:hed r_� •.;.,• -: rrrsIR' •,•ssea Re7rodraiOn..st7-• .o •I. .,.:: derived twat homes in ore nsart<eT. Ytre gabled TotalEb5a Oftcst•Fler — Lass acal rtmcfaral Fiterna7 on diets !roes rpPENN mmptaied en otrutfionof stood puwFly and appaak D61r, sdafan - `$( ) house is recency there Is re physloal dapredstlm for new construction. The layout is ociercDSOrset00 1:4dro9rom are balm; no Cast 01 t10 Imessts .$ 741250 '04' Vse„ e I S17e AMPraysna9g =S iS,UQ -�: arid NA' ctiormi *III oe ad euata',robot of is No eddOrris] abaol seine mind, NO,CASE3) VALUE SY T'USf APPROACH =0 13$6 280 Unions( moody corraelod, EStrrete3 fiernoinfog Foamss Us r 3 It old VA may 5:5 Yters O.. !MKAPPR4/14111 VA Einetrat abyraxtaWa) • . j 1-strra'a3d Moililt Marial Redd S X Gross Rent Akilpirer ... = $ t'Ittwd Ma by Iran AMMO 4 5a. ,t, ' ntiOnk$1,00rttr ai$VA*lead GRA 0(1rems epptt:bh) MEM'EfORMAartif0RPUN s the Oeseladaribl der In c4nEal el It i m ow ' AssocIo ri A1t l Yes K Ha lldl tyevsl RI Doom floe* PratitkeflefArydr W n10lla®forPUNt YifIts dertperrbuidaisinCaiiOt41t1aHrAand1 P AOr awl IOeaatach4Mang oft Leggy flame d PI — - --_ Yhatromberfixits Total mars alyeas sad SU :TAW ofs $ es prim redo] Taut InterdVna IM6U9 pate e(s) TOW rrxei: ° Writhe 6kvaPUDI ❑Yes II Na Ma, dsiaidcumwsiot. pmjadrlaatdhyttucamrsianetts5;q46 c Does tit pro otviain ay rmilAnsiEnseast , 7Yee _0lb DM terros 11 fls, *sate the sum el oaz¢€1a . Are tfd Lens, tome rrarrr eteme'0, and retreStOn dips eoaO*? Yes ❑ W -u o rr. the finlds leased b w by lie Harm:w sAesocialorr? r Yes 0 toe 6 Yrs, deitdt%Pse motif tors end oil. .. •• All OCITirtql Daceae demise end ro.Yeaional tealr4 core= Frsdd1 Mae Farm 70 March 2005 Pape 3of0 Form lam —•AASiTOTAL'apOrsisaiol1 r Cy a larerl$,ins --1•t514A1J OCE Fannie Mae Form 1004 Each 2005 02/23/2010 11:05am ASPEN DIGGER 9107049633 Uniform Residential Appraisal Report #484 Page 06/29 Flee 22945 This report farm Is designed to report Be appraisal of a ene-unit property or a one -unit property with an accessory tine; Including a erne in a peened unit development (PUB). This report Term le not designed to repwt an appraisal of d manufactured home or a unit in a candominiium ar cooperative project, This appraisal mart is subject to the following serve of work, intended use, intended user, defhtton of market value, statement of assumptions and limiting conddions, and certlicatlons. Modifications, additions, or deletions to the Intended ugtl, intended user, definition of market vahro, et essnnpiere and limiting conditions are not permitted. the appraiser may expand the scope of work to include any addidrrtal research oe analysis necessary based an the eemp€exity a1 this appraisal assignment Modifcations or deletions to the certifications are slan not permitted, However, additional certifications that do nut cunstlbtle material alteedbane le this appraise' report, such as these required by law be tote nelatad to the appraiser's continuing education or membership In an appraisal Ortateleetion, are permitted. SCOPE tIF WORK: The scope 4t work for tuts appraisal Is defined by the eomple itty Of this appraisal assignment and the repodhlg requirements of This appraisal report form, Including tha falro,ninq definition et market value, statement of assumptions and Hulking oondedoes, and cediecatiOns, The appraiser must, at a mtnimufn: (1) Vattern a complete visual Inspection of the interior and exterior areas of the subject property, (2) inspect me neighborhood, (3) inspect each of the comparable salee front ¢1 least the street, (4) research, varYy, and analyze data from reliable public andfar private SWIM, and (5) report his or her anarysis, opinions, and conetustons in this appraisal report. INTENDED USE The Intended use of this appraisal revert ie for the lender/client to evaluate the property that Is the subject of this appraisal fir a mortgage finance trantaeton. INTENDED USER; The Intended user at this appraisal report le the fer,derfclient tIFANMONOFMARI(ETVALUE The most probable price which a property should bring in a competitive and open market under all Conditions requisft0 10 a fair safe, the buyer and seller, each acting prudently, kffetelod4eabty and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a safe as of a specified date and the passing of title from seller to buyer ureter semi oft whereby: (1) buyer and seller are typical$y motivated; (2) both parker am well informed ar weal advised, and each acting in whet he ar she constders his or hor own best interest; (3) a reasonable time is ?littered far exposure In the span market; (4) payment it made in terms of cash in U. S. da#tars er in terms of financial errant/WOOS comparable thereto; and (5) the price represents lee normal consideration for the property sold unaflectad by special or creative financing ar sates concessions" granted by anyone essoeiated with the sale. "Adiustmerrs In the comparables must be made for special or creative linanchng or sales Concessions. Ito adNatments are necessary for those casts which are normally paid by seem as a Mutt of tradition or law In a merest area; those costs are readily deni;fiable slue the seller pays these casts to virtually as sales lraneeetions. Special ar creative financing adpustrhents can be made to the comparable property by eamperisons to rmanclfig terms offered by a third party instduttnral fender tuft ie not already Involved in the property et trance sin. Any edlusinrent should not be calculated en a nkechenical dollar for dollar cast of the bndnelnd or concession but the do{Iar amour# DI any aduetnnent should apprxlmate the market's reaction to the financing or concessions based on the appretsbrs Judgment. STATEMENT OF ASSUMPTIONS AND UMlTINOCO! n111ON8: The appraiser's certfrreation in Uitt report is subject to the foliowirg assumptions and limiting cendlebns: 1. The appraiser wti nut be responsible for matters of a legal nature that affect either the preperty bang appraised or the Ha t4 #, erceopt for infeem::on that ha or she became aware of during the research involved in perforating this appraisal, The appraiser assumes that the Rio is good and rnerketable and will nut render any opinions about the title. 2. Tiro appraiser has provided a sketch in this appraisal raped to show the approximate dimensions of the improvements, Tha goo is inoluded only da assist the reader in visualizing the property and understanding the appraiser's determination of es she. e, The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data purees) and hag noted in this appraisal report whether any portion of the subject ssa is located in an Identified Special Flood Hazard Area. Ea cruse the appraiser i5 net a surveyor, he or she makes no guarantees, express or implied, regarding this detennlnatloe. 4. Tea appraiser wet net give te$limor1y br appear in court because he or she made an appraisal Of the property in question, unless specific arrangements to do so have been mode beforehand, or as otherwise required by taw. 5. Tha appraiser has nraad in tht appraise} report any adverse conditions (such as needed repairs, dateriotatton, the prusenne Of hazardous wasted, beide aubetallnes, eta.) Observed during the inspection of the satinet property err that he or she became aware of during the research involved ie pertomrtne the appraisal. Unless otherwise stated In this appraisal repot, the uppraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse candttions of the property (such as. but not bmitod to, needed repairs, deterioration, the presence at hazardous wastes, toxic substances, adverse environmental conditions. ate.) that would ntelse ire property less valuable, turd has assumed that there are no such Conditions and makes ea guarantees or warranties, express or impi[ed. The appraiser will not be responsible for any such canditions that do eat or far any aneinnenng nr'Wee that might be required to discover whether such condoms exist. Because the appraiser ki not an coped in the lield of environmental liazauee, Uric appndseJ report must not be coneldered as an envireernenfal assessment of the property. e. The appraiser has based Ala Or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, rtlpa'rs, or alterations an Ma assumption that tea comp?eluln, repairs, or a[tereti0ne of the subject property we) be performed in a professional manner, Fredrte Mao Form 70 March 2005 Pege 4 of 0 Fannie Mao Form 1004 March 2005 Farm 1Ct4-14'1UTAIF epprelte anftvhare py 1 la mode, l Y-.19 4L10400E 02/23/2010 11:05am ASPEN DIGGER #484 Page 07/29 mitamgliamagi Uniform Residential Appraisal Report 9707049633 APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have, al a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated In this appraisal report 2 I performed a complete visual Inspection of plc interior and cxterier areas of the subject property. I rewind the condition of the improvements in Mutual, specific terms. I identified and reported the physical deficiencies that could affect the Ent/fifty, saundnesa, or sbuctvrat Integrity of the property. 3. I performed this appraisal in accordance with the requirements of the Unlfarm Standards of Professional Appraieai Practice that were adopted and promulgated by the Apprasai Standards Board of The Appraisal Foundation and that were in p?aCe at the time t iS appraisal report was prepared. 4. 1 developed my opinion at the market value of the real property that is the subject of Vila report based on the sales comparison approach to value. I have adequate comparable market data to develap a reliable Sales comparison approach for this appraisal assignment t further certify that I considered the cost and Income approaches to value but dad not develop them, unless otherwise indicated in thle repeat. 5. I researched, verified, analyzed, and reported on any current agreement for safe for the subject property, any offering for sale of the subject property in the twelve months prior to the affective dale at this appraisal, and the prior sales of the subject properly for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report. 6. I reagerohed, verified, anatyred, and reported on the prior safes cif the compaaabin Galas for a minimum of one year prior to the date of safe of the comparable sale, ugla6s Otharwinn Indicated in this report, 7_ l selected and used comparable sales that are [Nationally, physically, and funcd onally the mast similar to the subject moody. 8, I have not used comparable sales that were the result of combining a land sale with the contract purchase price of a home that has been bulb or will be built on the land, 9. 1 have reported aaystmentS to the comparable sales that re1eot the market's reaction to the differences between the subject property and the comparable sales. 10. I verified, from a disinterested source,, all information in this report that was provided by parties who have a financial interest in the sate or financing of the subject property. 11. I have knowledge and experlenre in appraising this type of property in thio market area. 12_ I am aware of, and have access to, the necessary and appropriate public and private data sources, such as mufti* hating Services, tax assessment records, public land records and other such data sources tar the area in which the property Is leratnd. 13. 1 attained the Information, estimates. and opinions famished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken into considotation the factors that have an impact on value with respect to the subject neighborhood, subject property, and the proximity of the subject property to adverse Influences in the devalapmerht of my opinion of market valnk. I have noted in this appraisal report any adverse conditions (such as, but not limited le, needed repairs. detaranration, the presaflCO of harardeue wastes, toxic substances, adverse environmental conditions, eta.) observed during the inspection of she subject property or that I became aware of during the research involved in performing this appraisal. I have considered these adverse eanddticns in n'n analysis of Me property value, and have reported on the etiect Of the conditions on the value and marketability of the subject property. 15. 1 have eat knowingly wrlhfreld any significant information from this appraisal report and, to the best of my knowledge, all statements and information ie this appraisal report are title ono burred, 16, i stated in this appraisal report my own personal, unbiased, and proieasional analysis, opinions, and conclusions, which are subject only In the assumptions and firming condIt ens in this appraisal report 17, I have no present or prospective interest in the property that is the subject of this report, and I have to present or prospective personal interest or bias with respect to the participants In the transaction, 1 did not base, either partially ar comrdetay, my analysis and/ar opinion or market value in this appraisal report err the race, color, religion, sex, age, morsel status, handicap, familial status, Or national Ain of caner the prospective owners or ocoupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject praperty or on any other basis prohibited by law. 18, My employment andior compensaljon for performing this appraisal or any future or anticipated appfaiaals Was nut centhtoned on any agreement ar understanding, written or otherwise, that 1 would report (ur present analysts supporting) a predetermined specffte value, a predetermined minimum value, a range ar direction in value. a value that favors tha cause of any party, or the attainment of a specific result ar occurrence of a specific subsequent event (such as approval of a pending mortgage loan application). 10. I personally prepared all conrlvslons and npuuorm abunt the real PState that were set forth in the ,appraisal report. if 1 relied on Significant real property appraisal assistance tram any ft1t1Mdual or Individuals in the performance ef pats appraisal or the preparation of this appraisal report, I have named such kndfvidual(s) Find disclosed the specific tasks performed In this appraisal report, I certify that any individual so named Is qualified to perform the tasks. I have not authorized anyone to make a change to any hem in this appraisal report; therefore, any change roads to this appralaal is unauthorized and I will take no rasponsrbifty for 20. I identified the lender/client in this appraisal report who is the irdfvidtral, organization, or agent for the oroanitation that ordered and at receive Ihrs apprdiSal pOrt. Fredde Mac Form 10 March ZOtl5 Paps 5 016 Ftnrde Mae Farm 1001 March 2605 Form 1 eb4— "ytnTQDDL' amnia! soatwawa by a is rnsdn. int --1-&0 5S1DDE 02/23/2010 11:06am ASPEN DIGGER 9707049633 8484 Page 08/29 Uniform Residential Appraisal Report.-. :Da vow 21. The lenderfOliant may disclose 0( des -nuts this appraisal report to; the borrower, another lender at Uie request of the borrmrar; the mortgagea or its successors and assigns: mortgage Insurers; government sponsored eeterpri at; other secondary market participants; data collection or reporting services; professional appraisal organizations; any department, agency, Of instrumentality of the United States; and any elate, the District al Columbia. ar other jurtsdictlans; without having to obtain the apparisera ad supervisory epprrtise(F (ii applicable) consent. Such consent must be obtained before this appraisal report may be disclosed ar dshihuted to any other party (Including, but not limited lo, the public through advertising, public relations, news, sales, or other media). 22. 1 am aware that any disclosure or dabtbutian of this appraisal rtpOrt by me or the lender/dicnl may be subject to certain laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me, 23. The borrower, another lender at the request of the borrower, the mortgagee or its successors and assigns, mortgage Insurers, government sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage dance transaction that Involves any one or more of these parties, 24. If Ulia appraisal report was lrarismlted ate an `electronic record" containing my "elect anic Signalise," as those terms arc defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appralsel report containing u copy or representation of my signature, the appraisal report shall be as edfective, enfnreedhle and valid as If a paper version of this eppraltsl re11ar1 were delivered ooritaininO my original hand wfitten signature. 25. Any intentional or nepligsnt n snapresantatfon(s) contained in this appraisal report may result bi alvll habdibr and/or criminal penalties including, but not limited to, fire er imprisonment ur both under the proviMons of Tithe 18, tlndad Stabs Code, Section 1001, el seq., or shier State few9, SUPERVISORYAPPRAISER'S CERTIFICATION; The Supervisory Appraiser terrifies and agrees that; 1. I directfy supervised the appraiser for this appraisal assignment, have read the appraisal report. and agree with the appraisers analysis. opinions. statements, concluslons, and the appraiser's certRsagnn. 2. I accept full fespensibill[y for the contents of this appraisal report including, but not llmtted to, the appraiser's analysis, opinions, stdternenis, opmeru$iens, and the appraisers cedificatian. 3. The appraiser identified in thla appraisal report is either a sub-cvntractur or an employee of the supervisory appraiser (ar the appraisal firm), is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law, 4, This appraisat report compries with he Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Uosrd ai The Appraisal Fuundatiulr and that were el par:a al the time this appraisal report wart [Neared. 5. It this appraisal report was transmitted as an "electronic record" containing mY "efeetrenio Signature," as chore Was am claflried in applicable federal and/or State laws (excluding audio and video recordings), or a facsenile transmission of this appraisal raped eontaalmg a copy or representation of my signature, the appraisal report shall bo as effective, enforceable and )refit as E a paper version 01 this appraisal report ware delivered containing my oriornal hand written signature. APPRAISER ASPEN APPRAeAI. GROUP, vrto. Signature ,(,, Name mend H. Company blame Company Address sop l ast Homan A'dernre, Av�©ntiC0 818 1 Telephone Number f97e1925lsr? , PmaJl Address east lnprlsnnt Date of Signahire and Report September 25, 2007 OHM Data of Appraisal 6ektitrober24. zot r State cerfdication # CR40010013 Or State License # Of Other (describe) Stele +n State CO Expiration Date of Certification or License 1213112000 ADDRESS OF PROPERTY APPRAISED 71100 Wipe Rime rtJad Ss1 CO 81821 _ APPRAISED VALUE OF SUBJECT PROPERTY $ 1r404.000 LENDER/CLEENT Name [wlbe vrv>a .... _ Company Name As mountain 0:gi age Company Address 175 tAdfand Avenue #1, Basal, CO 81821 Email AGQna5S comic(ttalfir AritiiArrIVIOa8te.mrn..- SUPERVISORY APPRAISER (MY IP REQUIRED) Signature Name Company Name -- Company Address Telephone Number Email Address Data of Signature State Cerfinsatian # or Slate License # state Expiration Dale of Curittcetion or License 5U8JECY PROPERTY CI Did noun spot subject property [] Did inspect exterior of subject property from street Dale of Inspection ❑ old inspect interior and exterior of subject pn p .sty Date of inspection C0MPARAErLE SALES ❑ Did nut Inspect exterior of comparable sales from weal [] Did inspect erderier of comparable sales from street Date of inspection Fredde Mao Form 70Mere h 2005 Page B of 8 ranrtie Mae Form 1QD4 Month 20a5 ram not —IMMIX' a040 Dexare tN a la male, Me.--14100-& M 511 02/23/2010 11:06am ASPEN DIGGER 9707049633 N484 Page 09/29 hi No,2294€tPaoe as1 UMMMUl m Resldental Appraisal Report Fief 22846 M ttRE L muff WIdPRAABLESAL d4 CAMPANILE SkLE#5 CCMPAAAItEPIE $5 Mrsie 2000 Gate MO Rod IdSEr Sopria Creak Lot i Genie 0091 Aiexonder Aroma Lima 6fe OW F2 313 Lot 18 70 Cherry Lars Orchard Faunas Lot 12 75 Gappd Creek Road )A&B Caprivi Grk Trot 82 Sac 34 PnottSt Io &iM t 3.2 Fr?SE _Wades 1lVJ 4,33 rags SE SA Prise $--... NIA $ 1,(S00,000 $ 1,295000`, $ 1,n$.000' Sale • --u, IA kza $ oil $ 883,98 89.R. $ 499.04 sail 3 7Itiaset . . 17oNISweel:) - SroireffilFS/PR RmkedhtSlPR Broker/1451PN Vailses6on3osere(S) Uays on Kukla; 90 Dm on Market 110 Ga.& ne Market 28 VALOEAA2F,RTallyrfi 0ESCRIF1ION ASCRIPTION ti•)$AtStrotnt DESC04,09N +0$feruStatt otsCFUPFoU +()SMW.1'4 , sa or finning Concessions GMMhhJntem Noconcessklrs `List Woo Under -Contract 'List Price Carrera Lestinn Pot elSAID 1le 091f3i§7_- . uc 07fi7 LLSTED 0&07 z Lmfes Averages Vary Goof! 450ti100 Good •109,094 Very Good 5ps000 Lessehiletke Slek,3 Fee Sii1103 FRg.4ll3D a Fee 44010,'G Fee Single 3- £4 Mamas' 1L8sues +Ao•0001 axe *3O,000 2 aaush s-lir& 6: Mew Very Good Gn od"V.Cood +50,Ol �ryypGood +151OOU Good-V.00 +50,000 a Des' . - poop Good Good Goad m s, _+ er fleasdatten Good Ave -Good +50,030 Good Good Z AcftelS91 7005 2093 187t3fremod,'03 1007 'Awl Nft V8 'Jai* Vo Goad +25050 Ve Good +75,rfp �; A¢aveGra4e W.4 Berms, 13e Tria 861111 l s TN, 1347r4. rcm emreI a u Raorts Coufl 5 1 3 1 2.5 8 3 2 +1k 0D0 0 S 0 4 TT 3 •]Q 990 4 &ors _68_AW 2,330 sit 1,010 S4.ft +71,560 2,593 se -30,49 1472 salt -19,Sd0 '` Bstensard 8 Rrisherl Rooms E4144 Cxada No bamt No bunt No bent No IS3rM Flinc9orel09r4y S,F$rr1my S,Fem S,FAlYsiy S-Farn7y Rallosi GQF Redlani/N AG Ai/N(AG tiW08ftrva Rath .nI/No AG toy Effie:14A tem% „.1-Ore VGYyplmt ,,YYi-Tvaicel No S9444I YG-Typical Graptlx¢rid 2 Car (Garage 1 ON Garege +25,000 2 Gar BaFaeNed No Carona - *54;000 P¢rdt'PtlidDect Pry it isS.Paf Punk Prch.Ocr l.PM Pactatmka.lfat Ateplacrs 1 FP 1 FP 1 FP, 1 WS •2,$001 FP Utill festxes 5taam, Son No F? i', i .. *0,000 Means +2,500 Slam, Jajrtr� -. ef:f ROAM (TOM I —I + El- $ . . -55, ig + b • $ a + W- $-254,501 Magee 5841k O tag ' :U54 Ad Adr. 49 3 GtheS Add 393 Yr 5 1,536,5&1 Ali( AG} 03 7G I3 ss Ado 2a9 s gel MJ. 14,3 3 $ 1,383r6G esa mi. 28.4 76 $ 1,524,5n0 tte rest10 al ire noeareh and sinVirs of the Mat ILO et tarsier history etre crM'ect pro, sne comparanre cYal fee of kenil e 5 p 7 3j. KM SupiTti C0MPARA&l.E SALE i 4 CO!aFA3rast,L Stilt a 5 GRNPARAEI.E SALE #r 4. Oafs el NorSatyiramier 07712104 No sale 3years No :Mtn 3 yfuro. No sale 3 years ,PrioaofPrkf rtr 3285,000.3rrllandonly Ro-Lisld91f4/O731.723SA1 i Its S os(4 M.S/I 4h0 R000Rrs M S/Rkfic Records MLS/Pub0a Rodoeth L Srpyb§o Records r EltarSaDose 4fDaleSosessis] 09124A17 -0914f0T, 09I24107 99l2aatn7 iliail9of pear sale ors -order ttsmrad t 501Ed pfaoely sod a slparab'e sells Thor miad property has not said or been read for sale in !ha teat throes a L_ M 0 kW sold 89 racarit ism' 111,ltth.U404 for P85 O q; Sae stfi*CM4 Sold ecAiarrOn Oarrnigut5 in.addendum ratPrda`o previous seas 'endhar re#'stirns of the comparahsasy Analysis/C6mmz is Asu vas SALES 1-3 as saaAw�A ®afarhsd Seas Cu-K.01130fr RpPmarh mrnm#rds i1 Modern.. . 7 7 a y G �n .5 4 FieddaMac Form 70 Mach 2005 farm 11):1,tACl--1400 AL'apOulsotlyonWa mad%Irw,-1.89aA1J 0DE Fannie Met Forth 1004 March 2005 PETITION FOR ABATEMENT OR REFUND OF TAXES County: 1 1TK 1 +'\ Date Received 1 1 (`T ( 6 (Use Assessors or Commissioners' Date Stamp) Section 1: Petitioner, please complete Section I only. Date: Z 4^0cl Month Day Year Petitioners Name: %jl+izf2-1ScNs ILI1rurN4 F N1z_L(f — CN ,7)\2( Petitioners Mailing Address: City or Tam SCHEDULE OR PARCEL NUMBER(S) Ro12127 -27s/; caca)S' zL 2 D- C'c; State ZO 1 q LL!!I iLl�r'rr S o 1 3-- Zip Code PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY LJ nr rr 19LTod 4-no At /5 54: r /H G (ITS /RUC dne1 3c,41I e t r' L-1 Tiz 1111.--" /-1& 21). 5 cr r7 npteti&') Petitioner states that the taxes assessed against the above property for property tax year(s) ZOOS and 2007 are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorre9t value or tax. f Ct Attach additional sheets if necessary.) ' , Y C E_ % / S Cc.- Gf S /�j [ 1`? L/ i�tC'rl�rl. 1�i�711-1iy L'�ltGrr7 - Nc1/- a .jaxa/>lt Os" s d L.-/( l� 5 f-r) (! /y d / r{/ / A/c6-6. 045 s) 1") ee /' k/s Petitioner's estimate of value: $ /U ' �- (.) 0(17 ) and $ Value Year Pa -L Lv A s- /74 /V, A- (,)CL.'i? ) Value Year 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 prepared or examined by me, and to the best of my knowledge, information and belief, is true, correct, and complete. cl„ Sro ', Loa rccz tippers Signature Agent's Signature' Daytime Phone Number ( ) Daytime Phone Number ( r17 u) > 7 9 67 3.1 'Latter 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 s �7(For Assessor's Use Onfy) Tax Year IX� Tax Year, a ��tt Actual Assessed Tax 11��Actual A�s7sessed Tax/ Original 1x:5o,17(i( i ! 2,_S�n 41l6O3,51._ 4rl561r1�D /,.57)0 �I1h * Corrected n} 0 C5( / AbatefRefund .)O1 (y)() [ 2.,aO y / 6 o3,9 r dJrvr�'�f) fd 50-0 4i, 1 0 ?"-(' Assessor recommends approval as outlined above. No protest was filed for the year(s): CIO '7 or Nr 0 (If a protest was filed, please attach a copy of the NOD.) ❑ Assessor recommends denial for the following reason(s): Assessors or Deput Assessors Signature 15-DPT-AR No, 920-60/06 3' Appraiser Recommendation for an Abatement Assessor Generated ❑ Taxpayer Generated i To: Tom Isaac, Pitkin County Assessor From: a f Date: 77/ K0 ` a Petitioner: AD-vyNe -- �1+ ,c d ri1;1�wl - )1,,A °'r -.\ Schedule it1-ni;-( a Parcel #: f,S- v50 - co - 015 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: ❑ Deny Si Approve as Submitted ❑ Abatement/Refund Different than requested Abatement for Year: 70O1 Data collection period for year #1: 6 Assessment Rate: Zej % Tax Area: 011 Mill Levy: 2-Z.1Z3 Actual Value this year: zS0,0C0 New Value: - 0 - Assessed Value Tax Amount Original value: Corrected value: Refund: $ "1Z, S6D $ 0 $ 1ZrSo $ l(,0z.AZ $ 0 $ 1(7 o',. `cz Abatement for Year: -MI; Data collection period for year #2:" 14 Assessment Rate: ZI % Tax Area: O 1( Mill Levy: VS. 0 �11 Actual Value this year: ZS0,c00 - 0- New Value: Assessed Value Tax Amount Original value: Corrected value: Refund: $ 1Z�Sd0 $ -to - $ *-1Z SOt) $ . L(A `,G $ $ Ih6c1.°I(, The basis of this ec?m en ^^ ation is: �4 I t�- MOd �eel eG0\rolL-A \v. ke\gS . . 1 5 brit 5 (01/411(aA'a VS'1(L. -eL.:,, 4J,,,,,,1 .. \-b 1-44 ri3\ 5 LS tot o-tA Al- S W/I4 6.Ak -e'v• i 4k Chief Appraiser Approval: Assessor Approval: ,1 r:. Rtorded x1 Recrprion No. fl, Recorder_ QUIT CLAIM DEED THIS 1)EFI), Made this 14thdayof February , 1985 , bcnseen EDWIN J. SHART of the 'Cuunly of Pitkin and Slate of Coknado, granrort)Q, and HARRISON HINING AND RULING COMPANY whose legaladdrsssfs 210 South Galena. 4123 Aspen, CO 81611 of the County of Pitkin elm CZ) and State of Colorado, granrt(AV,- VITNFSSlsTII, That the grantarh), fur and in cunsiJelalion of the sum of TEN POIJ.ARS the receipt and suffueneyufishirhishereby actnsrsk-lged,has remised, released, sold, cunssled and QUITCLAIMED, and by these {,resents Jo es ranisir, n•Ic sc, sell, convey aridQUI1' C1 AIM unto the graartfal, its heirs, successors and assigns, fora4r, all the right, lute, interest, claim and demand shkh the granIor(t) has in and to the real property, together with improvements, ifany. situate,lying and being inthe Counlyof Pitkin and Slateuf 0n'ur,nlo, dcsciiKJ as fdhras: The following unpatented mining claim: Harrison Lode, U.S.M.S. No, 6311, CNC No. 141184 STATE DOCUMENTARY : ` { FEB 2 41936 also I.n,M II by street and numftir as: lU IIAWi AND TO I101.1) the sans:, together milli all and singular the appurtenances and privileges lhereuntn belonging or in 3ny0ise thercunIa aplk.gaining, andallibzeslatc,right, ride. interest and claimw hsls(14.s r,of the grantarb}l, either in laseor equity. fa the only proper use, hrwfrt and Isib.x.f of the granieetsl. its heirs and assigns fon.•ser. IN WITN[SS Vel Riff WE The grantors) ha s eAeculed this reed on the JAW s i Furth above. STATE OF COI ORrADO, County of Pitkin The foregoing inslninwntseas aci.nnxledgedbefore nieinthe /Store of Colorado ,ibis loth by Edwin J. Smart. ss. di•uf County of February I',`svi4'fllilti is piers 3/26 , 19 88 - Witness my hand and official seal. kT 'VB 7 f t:p f `pt.��.iy x.rJ: ds' Pitkin . 1986 _P—`5L_8"-8183,—Aspen. CO RI6i7 1n..1M.I4.1.141. 41arr_11gHill nr.7.,IY.:1=r,--,`, w'w.s,..rr+ui?ssvr.r i TO • 30 I t g t I I f •S _vi 1 i,ry;_.'. rs :l ��Viti,�F . r.. eoox 484 YacEr7�1.5 _ 48It Recorsled:u _�.--- si clockHita[dL7!li� IJ Ni�UEI.� i7 Reception No. _.��---__�""__ -'----.-.—_-�--- -. Qua CIA A•] DEED THIS 1)r.1;1), Made this 27 th stay of March . 1985 Iaown EDWIN J. SMART AND SILVER ECHO MINING COMPANY Ilse 'Count}' of Pi tkin and State of of Colorado. gr•irdnr(s), and HARRISON MINING AND 11ILLING COMPANY whose legal address is of the 210 South Galena, Suite 23 Aspen, CO 81611 and State of Cutnraln, grtnxc(s), County of Plfkin x r— ._ b N.3 f.7) CD It1RNIISSIMI_'f hat tlx' gruds)rfs), for and in consideration of the nun of TEN DOLLARS die receipt and sufficiency ofwhich ishereby aclrxnslcdy:ed,New remised, rcicased, sold. conseyedand QUIT CLAIMED, and by these presents de remise, release, sell, woozy and QUIT CI.MM onto %to:slrh a% 1 ).n ani it s lllekeiss pulse s rs and fassigns. w 1i h fores'er, all the right, task•, inIcrcsi, claim nod demind w1Jclt the rs and State with Ind Min • in the County of Pi tki n f iutpnsccmcnss,ifany. situate, lying : b Colorado, described as follows: k Harrison Lode Claim U.S.M.S. No. 6311 P f -. Daeu�ViENYnii'ii_�: C.M.C. No. 1fs1181 aco z1 MO I M co 0 also tnaan by riml and mmiber as: 0 0 a) H 0 PC 'CO HAVE AND TO 1[OI.0 the saute. together with all and singular the appurtenances and piinildgr{s)1eireuntoler in kluginuity to g or in anyuiscthereunlnaprenaiining, and all the cstale.tigid,tide, interstand claim oheirs and a1snscr.c'lfors‘h the only proper use. benefit and behnof of the grantec(s). itsr. IN WITNESS IVl%t 1U OR The grantor(s) Its V e eaciutod this diet on the dart set faith abase. SILVER ECHO MINING COMPANY liyi—FduIr 1. ti esident STAI'VS OF COLORADO. County of Pitkit] lxforegoing instrustsentsaaCnlndguf kinPlt saclncnsledgedbef rentein!la dayof arch State of Colorado this 27tdt t+y Edwin J. Smart as President of the Silver Echo Mining Company. _ 1988 . 1litucss uty hand and of ricial seal. My commission expires JS •f 'ICsn1){nctr. igselt=`Citq and:- ,Nn.9t1,Rte.1-SJ. QUIni.LI%1Inl.nSr.ardA`?,.'..r•!.`=5NkhA.<,Ids-:•h.11i•,J.. .1.L:11.1.'rH 3126 1985 , P.O.80X 8183, Aspen, CO 87612 _ Lila+. ni S' Oln 2 03 0 E co .............................. .... ,,,,,,,,,,,,,, .... ..... .. ... .... ... . ........... ....................................... ......................... ........... ..................... ........ . ...... ; ......... (41111 ..... .. 1111'111111 .. .... .................................. . .................................................... ....................................... ........................... ........ ..................................... . . .................................................. .................. ............................. ............. . ..... 1 .................................. . .................................................. • ................................................. • ........................................... ...................................... 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