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Home My WebLink Aboutbocc.res.044.1999Complete Either Section I or Section II RESOLUTION OF COUNTY COMMISSIONERS Section 1: In accordance with 39-1-113(1.5) C.R.S., the commissioners of County authorize the assessor to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property. County Commission Resolution # 99-y9 The Assessor and petitioner mutually agree to an assessed value of $ for $ total tax for the year(s) 19_ and an abatement/refund of $ PLEASE NOTE: THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST, PENALTIES, AND FEES IF APPLICABLE, PLEASE CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION. it,idoncr', Sipu'urc o.0 Asacnoi, Sipuwm Dn a If Section I is not complete and/or if petition is for more than $1,000, Section II must be completed. Section II: Assessors's recommendation: ❑ approved - No protest filed in 19 or 19 ❑ approved in part $ Note: If a protest was filed please attach copy enied for the following reason(s): By: issor Dep. Assessor WHEREAS, The County Commissioners o County, State of C g/r,ado, at a duly and lawfully called eeting held on the day of /-Cy�,eme,ey A D. 19 Q7 t at which meeting there were present the following members: \// e -P 1i4<e t),�fleWWie ,4ox notes Arsi'ow/s Thol&oT I-cA- FA-0 Q I i— fl4 i—n" GLi4 P ik notice of such meeting and an opportunity to be present having been given to the taxpayer and the Asses or of said County. and said Assessor a" and taxpayer ,y6,e41 .Ski/AlG e 440/� C. r (nemel being present; and (name( WHEREAS, The said County Commissioners have carefully considered the within application, and are fully advised in relation thereto, NOW BE IT RESOLVED, That the Board boat Sr LreA ifit with the recommendation of (concurs or doss not concur and an abatement refund (e iLLDweb year(s) 199 Oft 9T the assessor and the petition on an assessed valuation of ne ws ews be IMitne3 (approved or dented) $ t1, 40 4 in30 for $ 15Z 110% Jfl total tax for the STATE OF COLORADO, r County of i TTCiit) (me a or not be allowed) WeChalrman of Bo f u ty C6mminionors Ptny 1, /y.#va e.e t �tJ , Count]lerk and Ex-officio Clerk of the / Board of County Commissioners in and for the County of t Tlc lest State of Colorado, do hereby certify that the above and foregoing order is tpily. copied from the records of the proceedings of the Board of County Commissioners for said ne.:11 County, now in my office. IN WI'NESS WHEREOF, I have hereunto set my hand and affixed the seal of said County, � 1pt/ at t GY., this j (W - day of W\4-tC_ c-4- , A D. 19 Q.7 ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver, Colorado, 19 The action of the Board of County Commissioners, relative to the within petition, is hereby ❑ approved; ❑ approved in part $ 0 denied for the following reason(s) Secretary Property Tax Administrator FORM 920 (66-93) PETITION FOR ABATEMENT OR REFUND OF TAXES Must be filed In duplicate and all questions must be answered. Petitioners: Complete this side only. Aspen City n Twxr Colorado, December 19 98 lb The Honorable Board of Commissioners of Pitkin County Gentlemen: of Aspen Skiing Company whore¢s is: P.O. Box 1243 S R007882 R013315 R015118 R014177 orl Sato Zip Cade ER DESCRIPTION OF PROPERTY AS LISTED ON TAX ROLL Please see Exhibit A attached hereto. respectfully requests that the taxes assessed against the above property for the years A.D. 19 96 19 97 , are erroneous, illegal, or due to error in valuation for the following. reasons: Describe specifically the circumstances surrounding the incorrect value or tax, including owner's estimate of value. (Attach additional sheets if necessary) Please see Exhibit B attached hereto. 19 96 Assessed Value Orig. Abate Bal. 19 97 Assessed Value Thx Please see Exhibit C attachedhereto. Therefore the petitioner requests that the taxes: may be abated or refunded in the sum of $ 126,464.73 1 declare, under penalty of perjury in the second degree that this petition, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information and belief is true, correct and complete. Aspen Skiing Company. petitioner Address P.O. Box 1248, Aspen, CO 81612 (naA4 �j iv 4 /98 970— 925-3476 By _Daytime phone number Holland & Ran AistP Oslo Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six months of the date of filing such petition. 39-1-113(1.7), C.R.S. AGREEMENT AGREEMENT (this "Agreement") dated as of February, Z , 1999 is between THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUN Y, COLORADO, as the governing body of Pitkin County (the "BOCC") and ASPEN SKIING COMPANY, LLC, a Colorado limited liability company ("ASC"). RECITALS: A. ASC has possessory interests in certain real property located in Pitkin County, Colorado pursuant to permits or leases with the federal government or its agencies. Such real property is described by the Pitkin County Treasurer's Office as Schedule Nos. R007882, R013315, R015118 and R014177. For purposes hereof, the real property is referred to herein as the "Property". B. For the tax years 1996 and 1997, ASC has paid ad valorem property taxes on the Property in the aggregate amount of $126,464.73. C. In 1996, the Colorado GeneralAssemblyadopted C.R.S. 39-3-135 et seq. which states in part that possessory interests in real property shall not be subject to property taxation unless and until the General Assembly enacts specific statutory provisions that direct the taxation of such interests. The BOCC, together with other counties, has brought an action against the Colorado State Board of Equalization asserting that, among other things, the General Assembly exceeded its constitutional authority in adopting C.R.S. 39-3-135 et seq. On December 24, 1998, the Colorado Court of Appeals, Division IV, affirmed the decision of the District Courtandheld that the General Assembly did not create an unconstitutional •exemption when it expressed its intention that possessory interests shall not be considered by the Counties to be real property subject to taxation. For purposes hereof, the action brought by Pitkin County, among others, is referred to as the "Appeal". The BOCC intends to appeal the decision of the Court of Appeals. D. Pending a determination by the Colorado Supreme Court on this issue, the BOCC has agreed, subject to the terms and conditions of this Agreement and without prejudice to its Appeal, to abate the 1996 and 1997 ad valorem taxes paid by ASC on the Property. NOW, THEREFORE, in consideration of the mutual promises set forth herein, the parties hereby agree as follows: 1. The BOCC agrees to pay ASC, on or before thirty (30) days after the date the State Property Tax Administrator approves the abatement hereunder, the amount of $126,464.73, with no interest, fees or other payments thereon. Payment shall be made to Aspen Skiing Company, Attention: David Bellack, P.O. Box 1248, Aspen, Colorado 81612, or as otherwise directed in writing by ASC. 2. In the event the Colorado Supreme Court accepts certiorari to hear the Appeal and makes a final determination that such possessory interests are and shall continue to be subject to taxation, ASC agrees to refund the BOCC the amount of $126,464.73, without interest, fees or other payments thereon, within thirty (30) days after receiving written notice from the BOCC of that the Colorado Supreme Court has ruled in the Counties' favor. 3. Without the prior written consent of ASC, which consent may be withheld in ASC's sole discretion, the BOCC shall not record or file this Agreement or any evidence hereof, except with the State Property Tax Administrator. Notwithstanding the foregoing, if ASC shall default in its obligations under Paragraph 2 of this Agreement, the BOCC may record or file this Agreement. 4. Each party hereto waives its right to the payment of any interest, fees or penalties, whether required by statute or otherwise, under Paragraphs 2 and 3 of this Agreement. Each party agrees that this Agreement and the funds payable hereunder shall not be construed to create or constitute a loan from or to either party. 5. This Agreement shall be construed in accordance with the laws of the State of Colorado, without regard for its conflicts of law rules thereof. In the event of any litigation arising out of this Agreement including the enforcement of any of the terms or conditions hereof, the prevailing party shall be entitled to recover reasonable attorneys' fees and costs incurred. All provisions of this Agreement shall inure to the benefit of and be binding upon the parties hereto, their successors and assigns. This Agreement constitutes the entire understanding and agreement between the parties relating to the subject matter hereof. All preceding agreements relating to the subject matter hereof, whether written or oral, are hereby merged into this Agreement. IN WITNESS WHEREOF, the parties have executed this Agreement on the day and year first written above. Attest: ASPEN SKIING COMPANY, LLC, a Colorado limited 1i Name: , ii Title: V t ce, tees e k BOARD OF COUNTY COMMISSIONERS APPROVED AS TO FORM: A4,...i,ItiNfitIcin County Attomey STATE OF COLORADO COUNTY OF PITKIN •�� bvur. � The foregoing instrument was acknowledged before me this day of 3anuaiy, 1999, by~T,Jav+4 t. 13cI16-Ck, V,CC, Arcs . of Aspen Skiing Company, LLC. a. r f� 1d TS' ESS my hand and official seal. 0 kfyi remission expires: b 111 r ) q (SEAL.) STATE OF COLORADO COUNTY OF PITKIN / L, Notary Public Tlfpreg' instr nt was acknowledged before me this ( y day of 1999, by �Q cSA as Chairperson of the Board of County Commissioners of Pitkin County, olorado. WITNESS my hand and official seal. My commission expires: \\. \l Qj1�� o ! G.� C2 • J- .r = t { � :� ASPEN:0025774.02 HOLLAND & HART LI.P ATTORNEYS AT LAW DENVEL • ASPEN BOULDER • COLORADO SPRINGS DELVER TECH CENTER BILLINGS • BOISE CHEYERNE • JACKSON HOLE SALT LAKE CITY BY HAND DELIVERY Mr. Tom Isaac Pitkin County Assessor 506 East Main Street Aspen, Colorado 81611 Dear Tom: 60D EAST MAN STREET ASPEN COLORADO 81611-1953 December 4, 1998 TRPHO6E (9 FACSIMILE 197 ]1925-3476 1 925-9367 MICHAEL FEIGENBAUM mfeigenhaumChol W Wharl.com Re: Petition for Abatement - Aspen Skiing Company I am filing with you herewith duplicate copies of two Petitions for Abatement or Refund of Taxes, which concern five parcels of real property either leased by or under permit to the Aspen Skiing Company. Four of the parcels are owned by the federal government and are used by the applicant in connection with its recreational operations. These four parcels are submitted under a single Petition. The remaining parcel, the subject of the second Petition, is a parking lot located in the City of Aspen and is leased from Savannah Limited Partnership. Please let me know if you need additional information to complete your review. Thank you for your consideration. Sincerely, (e,y, Michael Feigenbaum FOR HOLLAND & HART LLP Enclosures cc: Carol Foote, Pitkin County Treasurer Dave Bellack, Aspen Skiing Company (both w/enclosures) ASPEN:0025279.01 EXHIBIT A TO PETITION FOR ABATEMENT OR REFUND Schedule No. Legal Description . R007882 Land Lease from the United States Forest Service. Grant of Easement from the Pitkin County Board of County Commissioners to the Aspen Skiing Corporation Dated October 20, 1962, recorded in Book 199 at Page 489, an Easement For Ski Lift over Juan, Gilbert, Hill. Additional Legal Description on File with Assessor R013315 Buttermilk - U.S. Forest Service Lease Land R015118 Aspen Highlands Ski Mountain Possessory Interest R014177 Possessory Interest in Snowmass Ski Area. Imps on 8791 EXHIBIT B TO PETITION FOR ABATEMENT OR REFUND The Petitioner has a possessory interest in the parcels of real property (the "Property") which are the subject of this Petition pursuant to land leases, special use permits or other instruments conveying a possessory interest in the real property to the ' etitioner (as applicable), with the United States Forest Senice. The Property consists entirely of lar.d owned by the federal government (other than a certain easement for air rights granted in Book 199 at Page 489 of the Pitkin County Clerk and Recorder's Office, for the parcel under Schedule No. R007882), which is immune under the Constitution from property taxation by the State of Colorado or its political subdivisions. Under C.R.S. 39-3-135(2), the Petitioner's possessory interest in the Property is not subject to property taxation unless and until the General Assembly enacts specific statutory provisions that direct the taxation of such possessory interests ("Possessory interests in real or personal property that is exempt from taxation under this article shall not be subject to property taxation unless specific statutory provisions have been enacted that direct the taxation of such possessory interests." C.R.S. 39-3-136(2)). See also Vail Associates. Inc. v. Eagle County Board of Commissioners. acting as the Eagle County Board of Equalization, 1998 Colo. I. C.A.R. 5590; 1998 Colo. App. LEXIS 262 (October 29, 1998) (upholding the validity of C.R.S. 39-3-136). As of the date of this Petition, the Colorado General Assembly has not enacted any such statutory provisions directing that possessory interests are subject to taxation, and therefore the Property is exempt from taxation for the tax years 1996 and 1997 under the statute. The Petitioner has previously paid such taxes in full. The Petitioner respectfully requests that the taxes on the Property be abated for the years 1996 and 1997 to reflect that the Property is subject to the land leases, special use permits or other instruments conveying a possessory interest in the real property (as applicable), with the United States Forest Service, and the exemption from taxation of the Petitioner's possessory interest in such Property under C.R.S. 39-3-135. The Petitioner requests that the Assessor's Office refund property taxes which the Petitioner has paid in the amount of $126,464.73, as more particularly set forth on Exhibit C. • '. EXHIBIT C TO PETITION FOR ABATEMENT OR REFUND Schedule No. 1996 1997 Value Tax Value Tax R007882 Orin. $955.980 $31,268.20 S108,780 $3,400.36 Requested $870,000 52,812.23 ¶10$,780 52,400.36 Abate. Bal. $870,000 S28,455.97 50 50 1996 1997 Value Tax Value Tax R013315 Orig. $200,790 $5,425.34 $236,670 $6,053.78 Requested $200,790 $5,425.34 $236,670 $6,053.78 Abate. Bal. $0 $0 $0 $0 1996 1997 Value Tax Value Tax R015118 Orig. $114,610 $3,096.76 5140,620 $3,596.92 Requested S114,610 $3,096.76 $140,620 $3,596.92 Abate. Bal. $0 $0 $0 $0 1996 1997 Value Tax Value Tax R014177 Orig. $1,216,290 $46,906.22 $1,516,870 $55,173.12 Requested $1,216,290 $46,906.22 $1,516,870 S55,173.12 Abate. Bal. $0 $0 $0 $0