HomeMy WebLinkAboutbocc.res.164.2010APPROVED BY ���t, �o�rr w �:-��s,�iP,�,
RESOLUTION � �o � � ya� _m
��-�=�—��D I D FOR ASSESSORS AND COUN7Y COMMISSIONERS USE ONLY =
� (SOetlon III Qr SpeOOn N m�nt Ca wmPletoo) R ECE IV E s.,,
Every ryrtitiin for a0etemenl or rafun0 Notl purguan� �o seWOn 39-70�114 shall be actM iryon punuant In the provisions M Ws sndinn by ihn 5'
board of murrty comMSSiprers or thy ass¢saor, az uppropilaie, wlihin sx mo�s o(tIre Gete o101inp such peHtion. 6 ia-�.��aii �n r o c
section m: Wriften Mutual Agreement of Assessor and Petitioner
� (Onty for abaromwita up to Et.000)
The wmmissioners of County authorize the assessor by Resoiution No.
to review petitions kr a atement or re n and to settla by written mutual agreement any such petition oT i--
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 wRh Fj 39-�-713(1.5), C,R.S.
The assessar and petitioner mutually agree to the valuos and tax abatemenNrefund of:
T� Y�� Tax yoar
ial Assessetl nx � � a � T
�
onomai
conoctatl
Mato/Refund _._.
Note: 7he tatni 4ix emowt does noi InUU7e accruetl I�t¢rest, pemlttes, aM fees nssoGatad vhth late enCln tlelirrcryen[ 4u �ayrt�ik, tl
applicnblc. Ploasecpn,ry�(ryiecountytreasurerforMlpaymeMlnfom�ation.
PetlLOneYS Slgnatyrp p��
Asaosaarsor0@OUtyAasessoYaSignaNre ��b
Section IV:
WHEREAS, The County Comn
called regular meeting held on
with notice such meeting and
oi said County and Assessor
petdioner
Decision of the County Commissioners
(MUSt bo cwnpbba i{gectlon ill tloes nM appty)
/
of YITK/Ai County, State of Coiorado, ata duly and lawfully
�/�. at which m�ting�he� we^ present the foROwing members:
ar ,
to �e��nt having b�n given to the taxpayer and the Assessor
and
uamn �9°^�Y Nreseni not prnser�t), nd WHEREAS, Tha saitl
Counry Commissioners have carefulty consitlered the within petitioq and are fulry ativisetl in relation thereto,
NOW BE IT RESOWEq That the Boartl agrees oes nof agree) with tha recommendation of the assessor
and the petition be (approved pproved In pa enledJ with an abatement/refund as follows:
Y� \�s� �a�� Tnxm AOatehie(u�py V ar
AssessutlValue T�msAbatel2efurq
Chd� IEOIIOfthB00 tl�p{�ry(Y o,i11�118870f1qh'S�Qn�
�� � ' County Clerk and Ex-officio Clerk of the BoaN o ounty Co
rocoN of the proceedings ofthe Board of Courr yCOmm ssionersbove and foregoing order is ruly c`��!
M WITNESS_NjF1EREOF, I ave hereunto set my hand and affixetl the seal of said
this 4�
��' ��°` �--�� �w0, �
MonN Vear
��
SEAL
NMe: A�alertanLSgm.terihan$1.00Ope�sctietlule,poryaeqnwstpesWmilteCintlupfic�telolhePrupertyTaxAdmiNSlydtarfwmviev�i.
5ection V• Action of tha Property Tax Administrator
jFOr a(1 abatomenb groe(qrthan N,OOU)
The action of the 6oartl of CouMy Commissioners, relative to the within petition, is hereby
❑ Flpproved � Approved in part $
❑ Denied for the following reason(sJ:
Sernetayt SI4Mahim
PropehyT�Mministretor'sSiqnnimn ryq�p
MAY 1 1 20�"
r�A-11_1 —l._r�—_��
�(}f
J(,.
PETITIOPI FOR ABATEMENT OR REFUtdD OF TIIXES
County: r���\r
Section I: Petitioner, please camplete 3action i only.
oe�: ns t, aoio
�.1orM Day Yeer
Peti6oners Name:,��
Petitioners Mailing Address:
or Tovm
SCHEDULE OR PARCEL NU0.7BER(S)
ROIA4ofo
Sfa�e
Date Received__�j� EL` E �vE �
(UCe Asseasofs ur Commissianeo Dofo Stamp)
MAY 1 S 2010
'Lip Cotle
; P.�.
PROPERTY AODRESS OR LEGAL UESCRIPTION OF PROPEftTY
43'9- W. [31e.2KQR�a .�cw � Co
Petitioner states that the ta�es assessed against the above proporty for Ne property tau year OI�� are
intorrect for the foliowing reasons: (Briefly describe the circumstances surrounding the incorrect vatua or [az,
Attach atlditionai sheets if necessary,)
a1QO.�e See a�o.c.ho�, (¢,�e2 ,
Putitioners estLnate of value: $ Ol� TTdi�,Qp f a�1
Value Year
Peti6oner requests ari abate+ment or refuntl of ihe appropriate taxes.
I deciare, untler penalty of perjury in the second degree, that this petiGon, together with any accompanying exhibits
or siatements, has been propared or examined by me, antl to the best of my knowledge, information and belief, is
true, corzect, and complote.
Daytlme Phone Number ( 1
�etluoiroMS Signamre
BY ��`�'Der'4-y DaytimePhoneNUmberl�`�, aa�-ia�
ApanPSSignaturo' /
'Latlar of agoncy must bo aUecryp� when W�on is aubmitWtl by en agon4
If the board of county commissionere, pursuant to sectfon 39-10-014(1�, or the property tax administraDOr,
pursuant to section 39-2-116, denies the potition for refund or aBaMment of Wues in whole or in part, the
petitioner may appeal to the board of assessmont appeals pursuent to the provisions of section 39-2-125
within thirty days of the ontry of any such decision, § 39-10-114.5(1), C.R.S.
SecNo� II:
Assessor's Recommei
(FOrASSasaofs Usa Onry)
� TaxYOnr��
Ao aal Asseeserl Tax
OrlgOiai ��t,1VV_ I Si% 3p�(,z,_(�g
�Y"'��
����d � 1�ll 60 4 ��66 p
AbatMHOtund -1� � z `� '�, �
❑ Assussor recommends approval as outlined above,
,..,(No protest was filed for the year: � �iF a Prowso was fliea, piense uemcn u copy ortna noo.�
L.1 As1sessor rocommonds deniai forthe following rcason(s): i
A�.ex�ter.�-�17h� ����+eC�,.p'si�.��,,� h�vGi..l!��Q.D_
PNkin Courrty
Asaeasor
��
Sch# 19406, Robert W. and Leslie Dahl, McGarvey Lot Split, Lot 1
This property was appealed in 2010 and an abatement was filed for 2009 at the same
time. As a result of the 2010 appeal, the valuation was adjusted from $5,197,500 to
$4,750,000. The adjusted value was not appealed beyond the County Board of
Equalization. The assessor's office is recommending that the adjusted value of
$4,750,000 be applied retroactively to 2009, the first year of the two year valuation
cycle. Since we have recommended an adjustment that is different from the owner's
original request of $2,772,000, a hearing is required.
Z8
Larry Fite
From: Larry Fite
Sent: Monday, November 15, 2010 828 AM
To: 'Greg Gordon'
Subject: 2009 abatement hearing
Attachments: 20101115081436831.pdf
Hi Greg,
Attached is an abatement and stipulation form for property owned by Mr. and Mrs. Dahl. Ryan
Pardue had filed an appeal in 2010 and at the same time filed an abatement for 2009 since
they had missed the appeal period for that year. In 2010, the value was adjusted from
$5,197,500 down to $4,750,000 and was not appealed beyond the CBOE. We are recommending that
the 2009 value be adjusted to the same amount.
However, since the original request on the abatement for was for an amount much lower than
$4.75, we will have to have a hearing before the commissioners. That is unless you guys
agree to the $4.75 in which case we can put it on the commissioner's consent agenda for them
to wave their hand over and then we just process the refund.
So if you feel the $4.75 is acceptable for 2009, please sign and return the attached
stipulation form. If they would like to try for a larger adjustment, just let me know. I am
currently working on an abatement agenda for hearings that would be scheduled in December and
this one is on that list.
Thanks, let me know if you have any questions.
Larry
1
Z9
PETITIONER:
hDDw�
SCHEDULE #: I�4Db
PITKIN COUNTY ASSESSOR
506 E MAIN ST STE 202
ASPEN CO 81611
PHONE: (970) 920-5160
FAX: (970) 920-5174
1�Q
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 ZDn°� '
The Assessor and petitioner mutually agree to an actual value of $ y l56 60D ,
for a total tax amount of $ 34�'1�6 00
For the tax year of �1� A �
resulting in an abatemenbrefund of $ 3 ZT
The Assessor and petitioner mutually agree to an actual value of $ ,
for a total tax amount of $
resulting in an abatemenUrefund 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.
Petitioner
As e s r's Office
Date
�� 1 1
Date
Z $-c
Appraiser Recommendation for an Abatement
Assessor Generated ❑
Taxpayer Generated ■ !
To: Tom Isaac, Pitkin County Assessor
From: Micah Hayward
Date: 10/5/2010
Petitioner: Robert W. & Leslie A. Dahl
Schedule #: R019406
Parcel #: 2735-124-42-007
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
■: AbatemenURefund Differentthan requested
Assessed Value Tax Amount Assessed Value Tax Amount
Original value: $1,507,270 $38,063.08 Original value: $NA $NA
Corrected value: $1,377,500 $34,786.00 Corrected value: $NA $NA
Refund: $ 129,770 $ 3,277.08 Refund: $NA $NA
The basis of this recommendation is: Based on comparable vacant land sales that occurred from 7/1 /2006-
6/30/2008 the Assessor's adjusted 2009/2010 valuation of $4,750,000 is well supported. The 2010
owner's valuation appeal was adjusted at the Assessor's level and further adjustment was denied at the
CBOE level. Subject was listed for sale during the data collection period for $5,000,000.
Chief Appraiser Approval:
Assessor Approval:
36
ASPEN OFFICE
Victorian Square
601 East Hyman Avenue
Aspeq Colorado 81611
Telephoue (970) 925-1936
Facsimile (970) 9253008
GARFIELD & HECHT, P.C.
BY I-LAND DELIVERY
Tom Isaac
Pitkin County Assessor
506 East Main Street, #202
Aspen, Colorado 81611
ATTORNEYS AT LAW
Since 1975
www.garfieldhecht.com
May 11, 2010
RECEIyEC
MAY 1 1 201(
PI�IOII GOUITIi
�SBR?€ir
Ryan L. Purdue
Aspen Ojfice
rpardu�arfieldhecht.com
RE: Abatement Petition for 2009 Tax Year on Prooertv Account No.
R019406 (the "Subiect Propertv")
Dear Mr. Isaac:
We represent the owner ("Owner") of the above-referenced Subject Property. Owner
respectfully files this Petition for Abatemenc o� Refund of Ta;:es ("Petition") for the 2009 tax
yeac The Subject Property Is located at 437 W. Bleeker Streer ir Aspen and has been valued at
$5,197,500.00,
In support of this request, Uwner wishes to bring the fctlowing items to your attention:
• Owrier objects to the valuation of the S��bjea Proper[y and asserts that
there are insufficient comparable sales �uring thz period of time in
question to accurately assess the Subjec� Property's value. As such,
pursuant to C.R.S. q39-1-104(10.2)(d), �ata from each preceding six-
month period (of up tc a period of five (5) years preceding June 30,
2008) should be utilized to assess the Su�;ect Property's value.
• Owner also a�serts that. because of the insurficieni comparable sales
data, the inflation muitiplier applied te C:ity of Aspen �acant land sales
during the per(od of time i� question does not reflect [he realities of the
real-estate market.
• Owner estimates the vahie of the Subject Preperty t� be betwun
$2,7?2,000.00, the 200ii tax ��ear vaiue. anJ the April ZI. ;?(1U9, saies
price of $3.300,u0G.00.
ASIJell • L-1V011 • Basalt � CJ1e11WOOd aSpT'111gS • Rllle �P�tedonrecycledpaper
33
GARFIELD & HECHT, P.C.
May 11, 2010
Page 2 of 2
For the reasons above, but not by way of limitation, Owner respectfully objects to the
Subject Property's 2009 value and requests that the Subject Property be re-valued lower.
Additionally, Owner requests copies of the specific comparable sales data that the assessor relied
upon to value the Subject Property.
Please let me know if you require any additional infortnation. Kindly send notice of your
decision to my attention at our Aspen i�ftice Thank you.
Very truly yours,
��
Ryan i,. Pardue
cc� cl�ent (via e-mail only)
550049-I
RECEII/E[
MAY 1 12011
Pidcin C:ounfs
Aa9e�: rs ,r,.
� Pnnted on cecycled paper
34
�
m
�
m
0
a<<ac��zxc�*z nx»ara�aaarr<y���n �ba
�, �. m m y Q�1 Rf y'� Rf e e t�f � e �'f < K1 q[�f ^!'1 m m Y m m m� m ea
S e e C°:b y Y77�� �m� m'� �m �� �m a a �. B n�s n w � e..
r% �e C e
��»� � A l+'�1�`�z Ct�.1d2 ?e W'� °a K'm2 m6Z e'�' Y�' .."�. A A a � z��:�.,.
a .,� �-i ^ o � m �-] � A � , �i o �a w 9 e
� n 'aA [�" tY" � S ^� S i� R7 s Pl � rt p rt .
e
� e C A `i
w (� � D v� r N}� ��.
O O� N� J W F' '. ,4, �
ao �,���„
� � a
z W g &
w ci, ��T+ r N � r;"
c a � e �
,z� e
eO x�
e � �
8 e � ��,� „';
0 0 0 ° ° ° � � w =
°o °o D g rn a°\. l'% r`^. 3
0 0 �, A
� N z ti m
m
o a ,
�� m y a � e Q
R
O � � �
P A z o
N N A `O
O O V� e
} R J
N
a
0
`c
� � �
� � � -�Aaw
V� N N J J W
VI O O Vi �D � O
O O df f9 69 fA Hr 69 fA O� N N O
O O O O O O O O O p� O O O
� � is1 � � � J �
> $ r/ ° M ° � 3
N �
� � o z ��y � ;
u�i uw'i m � °� Y e =
o.^.
C ° A
e e Z N e
Ue e y m
�
+ �n
Y T
C �,
v' � uyi w
N N ^'�
CO J � � p
U O tn tn Vi O
O O O W O
� � O O O O O O O O� O O O
��o ?a e��n
�� ,� �wo ��
o w �
" n o m t' e 3
y � °o z `� Y 'm I ..
A A m j � � O�
W :?
�
N N Z y~ �
pp O
O O N
+ �
>
0
e
d, v, ,�,� � a w
N
W O p J O O O
V tn W W W O
" O� p> J J O
P 69 fA G9 Hi f9 Vi W 0 tn U O
O O O O O O O O O O O O O
n N 0 � D Y j n
� N� = m H` a
yf-� N z �� m
P A m �l o r O P - 3..
V `O C4 O �? ..
O O O � � O
U
O S � V�
+ y �Ni
> _
0
`c
� � w w w
e �` a>� � 9 S
O� O O T A C O
O O (A fA fA EA (A fA (A O O O O O
O O O O O O O O O O O O O O
%Y
�`��� ����
tt.; � � �i
'� r ;1 . ;I,-,
'�r�,,r •'►�
f��� ����� �
t.}�� r
� ii;�Yr ,
� �r � �� ���
��r �� ��
�
�� �� �� �
��� ,,,�r� .►i
, � •>>� ;,,__ �►
►►.��
►r��
s r� ��rx: �
Location Map
V
�����
.r�l p
� � �' �
���� �����
�►1 .. � �
�.� � rn�
.xi���l�o��=
36
flexmis Web
Page 1 of 1
Property Type: RES Vacanl Land Address: 437 W Bleeker Street Aspen, CO 81611 SWtus: Expired Asking Price: $5,000,000
List 98240 List Price Per/Acre: 29,411,764.71
Number: Allowable FAR:
Type: Single Family FAR:
Lot pareel #: 273512442007
Area: 01WE-West Taxes: 16,909.48
End
Major Area: Aspen Tax Year: 2007
SublLoc: West End Transfer Tax: Yes
County: Pitkin List Price PedACre: 29,411,764.71
Lot Size: 6,001 - 12,000 Earnest E Payable tbd
To:
Lot SqFt: 7.500 HOA Dues:
I Acreage: 1- 3 Payment Per:
Nbr of 0.17
Acres:
Zoning:
Paroel #:
arks: Great comer lot in the heart of Aspen
c 6,200. Pleau call listor for more informatic
On lhe comer of 41h and Bleeker
Short Sale:
REO:
Foreclosure:
Access: Paved
Agency:
Crops:
Documents on File: Survey
Disclosures:
Eleetric: Yes
Ertras:
views
Gas: Natural Gas
HOA Amenities:
HOA Fee Ineludes:
Lot Description: Comer Lot, View
Mineral Rights:
Possession: DOD
Possible Use: Single Family
Member Association: Aspen Association
Price PedAcre:
DOM: 366 ADOM: 366
Owner JNM Bleeker Street LLP Expire Date: 04/18/2008
TB%:2 BB%:2
Original List Price: 5,000,000 Fallthrough Date:
LA: Tony Scheer Aspen Real Estate Company 970-920-2006
Special NA
Assessments:
273512442007 Legal: McGarvey Subd. Lot 1
#: R019406
walking distance to trails, dining, shoppping and more!
Sign: Yes
Showing Instructions: Call Listing Office
SaniWtion: Sewer
Terms Offered: Cash
Water Rights:
Water: Ciry
Exclusive Agency: Exclsv Right to Sell
Listing Date: 04/18Y1i
Under Contract Date
Variable Comm: Yes
Flat Fee: No
970379-0412 scheer@aspenexperts.com
� Prepared by Larry File on Friday, November 72, 2070 11:31 AM
The information on this sheet has been made available by the MLS and may not be t�e listing ot the provider.
http://ags.flexmis.com/cgi-bin/mainmenu.cgi 11/12/2010 3�
iESIDENTIAL
ASPEN
Single Family
Duplex / Helf Duplex
Cqndominium
Townhome
Fractlonel Owners
Mobile HomelMOtlular
ResidenC�al Income
BASALT
Single Femiy
Duplex / HaN Duplex
CorMominium
Townhome
Fractional Owners
Mobile Home/tv9odular
Resitlentlal Income
3ATTLEMENT MESA
Single Famiry
Duplex / HaH Duplex
Condominium
Townhome
FracUonal Owners
Mobile Home/Modular
Residential Incrome
�AR80NDALE
Single Famity
Duplex/ HaN Duplex
Condominium
Townhome
Fractional Owners
Mobila HomelMOdular
Residential Income
GLENWOOD
Single Family
Duplex I Half Duplex
Condominium
Townhome
Frectional Ow�rs
Mobile Home/MOdular
Residentlal Income
MISSOURI HEIGHTS
Singie Femiy
Duplex I Half Duplex
Contlominium
Townhome
Frectional Owners
Mobile Home/Modular
Resttlential Income
NEW CASTLE
Single Famiy
Duplex / Helf Duplex
Condominium
Townhome
Fractional Owners
Mobile Home/Modular
Residantlal Income
OLD SNOWMASS
Single Famiy
Duplex / Half Duplex
Contlominlum
Townhome
Fractional Owners
Mobile Home/Modular
Resitlentlal Income
OUTOFAREA
Single Famiy
Duplex / HaR Duplex
contlominium
Townhoma
FracGonal Owrrers
Mobile HomelMOduiar
Residential Income
PARACHUTE
Single Famiy
3
1
C
1
31
51
f
$21
4spen / Glenwood Springs
Statistics - Year to Date
BO PND EXP WTH SOLD OLD
VOLUME
$10.493,128 100 22 3
$4.412,888 31 4 1
51.988,952 tU2 17 1
$5.001,722 18 5 0
$433,334 189 22 24
$2]5,000 7 0 0
$Q 0 0 0
$1.803,127 91 12 0
$1.012.818 70 2 0
$8]2.356 3g 2 0
$1,064,965 51 9 0
$498,T12 �p 0 0
$42,900 3 0 0
$� 0 0 0
$360,883 74 ] 4
50 0 0 0
$166,900 o a o
$258.735 ] 2 1
So 0 0 0
$132,]5/ 29 3 0
50 0 0 0
$7,299,490 138 14 0
$728.911 � 1 0
$499.75! 29 0 0
- $797,752 � 2 0
$� 0 0 0'
$599,000. � 0 0
$� 0 0 0
$7,209258 768 9 8
$fi]6,233 13 0 0
$322,096 47 1 0
$453,791 2B 0 7
$� 0 0 0
$168,480 � 0 0
3as�,000 z o 0
$2,331,920 3] 8 0
$0 . Q 0 0
S� 0 0 0
So 0 0 0
so 0 0 0
ao 0 0 0
So 0 0 0
$555,846 125 18 8
$601.829 7] 0 7
$267,23] q5 3 0
$306.344 18 2 0
$� 0 0 0
Snz.000 n o 0
50 0 0 0
$5.SW.700 77 5 0
5o a o 0
$501,868 2 0 0
5� 0 0 0
So a. o 0
$355,20U 2 2 0
So 0 0 0
§553.854 240 27 9
$488.750 4 0 0
$207,497 Z 0 0
$111.775 12 0 1
$0 0 0 0
$156.758 pg s 4
$0 0 0 0
$407.3I1 yq 2 0
$� 0 0 0
S Vol: 13 6/20/2008
17 s 5 s�qaos,aao ya,wi
78 73 40 59,840,246 $248
0 0 0 $a
0 0 0 $0
25 9 15 $��3]],918 $1.SSB
q � � $975,000 5915
� �7 yg $22,810,]88 5604
� � �7 $14,852,08fi $873
t a 0 $0
0 0 2 $���0 $139
0 0 0 $0
20 8 20 $8.621,258 §331
0 0 o Su
0 0 o So
� p � $7,593,200 $22]
0 0 o Sa
2 3 21 $3,041,757 $14d
0 0 o So ,
24 15 36 $39,648,900 $1,101
1 7 12 $8,1
0 0 0
0 0 0
0 0 0
31 30 44 �3��
3 9 2 $1,`'
9 4 79 $6��
5 11 8 $2��
] 3 32 $8236.
3 2 5 $1.584.
0 0 0
4 3 3 3z35�
0 0 0
B 7 1 $795,
0 0 0
0 0 0
0 0 0
0 0 0
1 0 0
0 0 0
i0 21 91 $�.895
2 0 1 . $ifi8
7 0 1 $7�
98.
DOM
�1
i es
35
0
184]
0
0
248
0
206
0
193
156
62
166
0
0
0
116
64
112
81
0
261
0
1]9
0
0
0
141
165
307
145
0
]4
a
291
0
0
0
0
0
0
118
17]
22
4
28
a
31
0
0
73
1
28
15
0
7
0
17
0
0
�
0
15
0
31
8
8
71
0
0
0
30
2
14
e
0
4
0
4
0
0
0
a
0
0
24
3
31
4
0
2
0
1
0
0
0
0
0
0
]1
0
1
3
0
13
0
5
0
�
$122254.95a �� 'I
$16,449,OW �
$40,026,3]5 �,�
a,�.acs,000 !
$].]34,900 �.
W
� I
$21.SP.918 I .
$915,OOa Ih
$18,314,305
$13,658,088
$0
$144,000
$� I
$5,]26,358 .
Sa
So i
$1,593,200 '
$0 �
$2.403.15]
$o
$37,]39,900
$4,z]o.925
$3,3]2,500 '
$],fi98,380
$0
$0
$0
$16,233,675
$1,225,000
$4,TIfi,500
52,�es.00a
$o
$281,500
$0
$G,865,000
$0
$0
$110,350
Sa
$]95,000
$o
$o
$o
$0
$o
So
$17,547,100
$7.973250
$0
$t,�se,000
$0
513 ;g
�
�u� - -
NOTICE OF DETERMiNAT{ON
ON PETiT10N FOR ABATEMENT OR REFUND OF TAXES
BOARD OF COUNTY COMMISSt�NERS
PITKtN COUNTY, COLORADQ
Daie: December i 3, 2010
Petitioner: Robert W. Dahi . Schedule No. R019�406
Leslie Dahl
Ga�eld & Hecht (Ryan L, Pardue)
601 East Hyman Avenue
Aspen, Coforado 81611
Dear Petitioner(sJ:
Pursuant to CRS 39-1�?-114, you have requested that the Board of County Commissioners (BOCC}
consider your petition for abatement or refund of taxes
• At a meeting held on December 8, 2010, it was tF►e decision of ihe BOCC to :
� Approve abatemeni as fequested
� Approve a partial abatement (as recommended by the Assessor) 20a9 Adjusted Value of
�4,750,00O.O�fTaxes abatelrefund $3,277.08 AND that th� Adjusted Value be applied
retroactively to 2009, the first year of the two year vatuation cycle.
� Deny the petition far abatement (beyond the Assessor's recommendation)
Further appeal procedure: If the Board of County Commissioners (CRS 39-10-114{1)) or the
state prope+ty tax administrator (CRS 39-2-'f 16) denies the petition for refund or abatement of taxes in
whole or in pari, khe pefitioner may appeat to the Board of Assessment Appeals (1313 Sherman St, Room
315, Denver, CO 80203, 303-866-588d} pursuant to the provisions of CRS 39-2-1 Z5 {b) and (c) within 30
days from daie of the BOCC decision. For further information regarding the Board of Assessment
Appeals you can visit their website @http://www.dala.coiorada.govlbaa.
• Refund, if applicable: ff an abatement petition was approved in fuN or in part, the assessor will adjust
his records accordingly and the treasurer will process a refund if the taxes were previousfy paid.
glbocc�boe\abakementdeniainotice2010.doc