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Home My WebLink Aboutbocc.res.042.2013 � 1 . APPROVED BY FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY Sn "tn nA p� � (SecHOn III or SecHOn IV must be complete0) �/ / �G` J ft�l� RESO�v M t ement or refuntl(iletl pursuant to§39-10-714,C.R.S.shall be atletl upon pursuant b the provisions of t�is section by�e /� �� ; / ��missioners or lhe Assessor,as appropnate,within siz mont�s of the Eate of flling such peidion,§391-113(1]),C R S (v �� sec�ion i � Written Mutual Agreement of Assessor and Petitioner Pao�� (Only for abatements up to S70,OU0) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by writlen mutual agreement any such petition for abatement or refund in an amount of$10,000 or less per tract, parcel,or lot of land or per schedule of personal property, in accordance with§39-1-113(1.5),C.R.S. The Assessor and Petitioner mutually agree to the values and tax abatemenUrefund of: Tax Year AcWal AssesseE Taz Odginal Cortecled ACale/Retuntl Note:The total tax amount Oces not inclu0e accrue0 interest,penalties,anG/ees as5ociatetl wNf late antl/or Gelinquent tax paymenis,il applicaEle. Please mntad ihe County Treasurer for full payment info�mation. Pe6tloneYS SignaWre Oate Assessors or Depury Assessors Signature Date section iv: Decision of the Counry Commissioners (MUSt be completeC If Sectfon III tloes not apply) i 1 WHEREAS,[he County Commissioners of 1�Y. � County,State of Colorado,at a duly and lawfully called regular meeting held on�/1�/ ,at which meeting there were present the following members: / i Montli Da Vear . �� ."P /Kq wi h noti�ce of such meehng an an o�ortumry to be p�re,/Sept h�gTiee�given to the P ioner and the Assessor of said County and Assessor ��,G�,U r�U�i eingpresent otpresent)and � • �// Nam Petitioner3(�1fcAQQ$EMpTl4'P�N(' /oOQA'f/1�' being presen[– otpresent),and VJFIEREAS,the said —�me County Commissioners have carefully consideLed the within petition,and are fully advised in relation thereto, NOW BE IT RESOLVED t oard agrees�does notagree)with the recommendation of the Assessor, and that the petition be approved- pproved in part--den' with an abatemenUrefun s follows: 2o►b g 1 oq�,3Vo 'SZ,6ol��D Vear Assessed Value Taxes Abate/Refuntl p ^ — \ C❑ on o Na a ot C unry sioners'Signatura I,^!��Il�d P.L /t, i//CftN Counry Clerk and Ex-Officio Clerk o the Board of unry Commissioners in and or the aforementioned counry,do hereby certify that the above and foregoing order is � ly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS V1�HEREOF, I have hereunto set my hand and a�xed the seal of said Counry this�day of .S'[l�, -�/7/,�i . // ///� Month Vear '%�O�O /]��'�/Y��A, �yyy//{{.{{{.��4}�� .� � ey Counry Clerk's or Depury County Clerk's Signature Note: Abatemenls greater than$70,000 per whetlule,pet year,must be submmetl in tlupliwte to t�e Propehy Tax AtlminisVator for review. Section v: Action of the Property Tax Administrator (FOr all abatemenLS greater than 510,000) The action of the Board of County Commissioners,relative to this petition,is hereby . ❑Approved ❑Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Propeny T�AtlministratoYS Signature Date I� 1SDPT-AR No.920.66/11 . PETITION FOR ABATEMENT OR REFUND OF TAXES ,County:Pitkin Date Received , - (Use Assesso/s or Commissioners'Da�e Stamp) Section I: Petitioner, please complete Section I only. � _ �y Date: 11/16/2012 �" t p. �� CC� Month DaY Vear � 1 J . Fifield,James 8 Betsey P��C�n" Petitioners Name: •eeeAn�� Petitioners Mailing Address: Uo Gregory S.Gordon,Gafield 8 Hech[, P.C. Aspen � Colorado 81611 Ciry or Taxn State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R20664 Fifeld Subdivision Lot2 Petitioner requests an abatemen[or refund of the appropriate taxes and states[hat the taxes assessed against the above property for the property tax year 2�� are incorrect for the following reasons: (BrieFly describe why the taxes have been levied erroneously or illegally,whether due to erroneous valuation, irregularity in levying, clerical error, or overvaluation. Attach additional sheets if necessary.) The 2010 value should be reduced consistent with the reduction recommended by assessor,and adopted for 2009,and the property reclassifed residential. Petitioner's estimate of value: g$�,4�0,000 20( 10 ) Value Vear 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[he best of my knowledge, information,and belief, is true,correct, and complete. Daytime Phone Number{ � ) Petitioner's Signa e By �'.� / `� Daytime Phone Number{970 � 925-1936 ' AgenPS Si9nature' . Gregory S. Gordon,attomey for Petitioner � 'Letter of agency must be attachetl when petitlon is submitted by an agent If the Board of County Commissioners,pursuanl to§3940-114(1),C.R.S.,or Ihe Property Tax Atlministralor,pursuant to§39-2-116,C.R.S., tlenies the peti[ion for refuntl or abafement of.ta:es in whole or in part,the Petitbner may appeal ro the BoarC o!Assessment Appeals pursuan[ ro Ihe provisions of§3&2-125,C.R.S.,wittiin ihirty tlays ot the enlry of any such decision,§39-10.114.5(1),C.R.S. Section u: Assessor's Recommendation (For Assessor's Use Onty) Tax Y¢ar�\h Actual Assessed Tax Original �u $T11W g bl��l-`Z Lortected �� ` 0�� 7.��1.�7. Abate/Refund 'v� � V=\l. .]?� ��0 ❑Assessor recommends approval as outlined above. ��C �1��+�1�—c�1 ��PM1ti��O'r� If the request for abatement is based upon ihe grountls of overvalua6on,no ahatement or refund of taxes shall be made if an objeciion or protest to such valuation has been filed antl a Notice of Determination has Deen mailed ro the taxpayer,§39-10.174(1)(a)(q(D),C.R_S. Tax year:�Protest? �NO ❑Yes (If a protest was filed,please attach a copy of the NOD.�. ❑Assessor recommends denial for the following reason(s): Assessor's or Deputy Assessor's Signature 15-DPT-AR No.920-66/17 Appraiser Recommendation for an Abatement Assessor Generated ❑ Taxpayer Generated ❑ To: Tom Isaac, Pitkin County Assessor From: Larry Fite Date: 6/7/2013 Petitioner: James and Betsey Fifield Schedule#: R020664 Parcel #: 273510203002 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 �5f AbatemenURefund Different than requested Abatement for Year: 2010 Abatement for Year: Data collection period Data collection period for ear#1: for ear#2: Assessment Rate: mixed Assessment Rate: % Tax Area: 090 Tax Area: Miil Lev : 27.073 Mill Lev : Actual Value this ear: $7,410,000 Actual Value this ear: $ New Value: $7,410,000 New Value: $ Assessed Value Tax Amount Assessed Value Tax Amount Original value: $ 2,148,900 $61,239.12 Original value: $ $ Corrected value: $ 1,057,560 $ 28,631.32 Corrected value: $ $ Refund: $ 1,091,340 $ 32,607.80 Refund: $ $ The basis of this recommendation is: This abatement was derived from an earlier abatement appeal that had been filed for tax years 2008 and 2009 regarding the correct classification of the property (vacant vs. residential). The 2008/2009 abatement went all the way to the court of appeals which remanded the appeal back to the BAA. After reviewing the court of appeals decision and after further negotiations with the petitioner, it was stipulated that the classification would be 30% vacant and 70% residential. This 2010 abatement was originally filed in 2012 and has been on hold pending the outcome of the earlier 2008/2009 abatement. This abatement reflects the stipulated mixed use classification that was the final result of the 2008/2009 abatement petition. Chief Appraiser Approval: Assessor Approval: �_ BOARD OF ASSESSMENT APPEALS, STATE OF COLORADO 1313 Sherman Street, Room 315 RECEI��D Denver, Colorado 80203 Petitioner: PITKIN C�F�' d1SSE5SOR JAMES AND BETSY FIFIELD Docket Number: 57591 v, . Respondent: PITKIN COUNTY BOARD OF COMTSSIONERS ORDER ON STIPULATION THE PAR'fIES TO THIS AC'TION entered into a Stipulation,which has been approved by the Board of Assessment Appeals. A copy of the Stipulation is attached and incorporated as apart of this decision. FINDINGS OF FACT AND CONCLUSIONS: 1. Subject propeRy is described as follows: County Schedule No.: R20664 Category: Abatement Property Type: Vacattt Land 2. Petitioner is protesting the 08-09 actual property rype of the subject properry. 3. The parties agreed that the 08-09 actual property type of the subject property should be rectassified and should be : Properiy Type: 70% Residential and 30°/a Vacapt Laud (Reference Attached Stipulation) 4. The Board concurs with the Stipulation. 1 . . _:� ORDER: The Pitkin County Assessor is directed to change his/her records accordingly, DATED AND MAII.ED this 16tN dey of April 2Q13. BOARD OF ASSESSMENT APPEALS " "'�e,:�.-1��r, ;�2Q`I,��9 h Diane M. DeVries I hereby certify that this is a true and correct copy of the decision of the �k a ��bae l�,i Board of Assessment Appeals. Debra A.Baumbach aza c e e �{t�• � '� � `� S� � .� '�`••. %�' � '•......•"�• �s F�� 2 ��CE9V�D . ,. _.. r.ik ''F^• � : .�.. APR 1 5 2093 , . ,•,. �- . .�-: ...:r r. . _ .. PfT��v 1��3 APR-8 QN«:23 BOARD OF ASSESSMENT APPF.,ALS, STATE OF COLORADO - ]3]3 Sherman Street,Room 315 ' Denver,Colorado 80203 PehNoners:7AMES and BETSY FIFIELD �. Docket No: 57591 Pitkin County Schedule Respondent: PITKIN COUNTY BOARD OF No.:R20664 COMMiSSIONERS AGREEMENT A]\TD STIPULATION FOR CLASSIFICATION OF REAL PROPERTY FOT2 TAX YEARS 2008 AND 2009 Petitioneis James and Betsy Fifiefd, and Respondenf the Pitkin County Boazd of Commissioners, hereby.agree and stipulate to the real property tax classi5cation for Lot 2: Fifield Subdivision located in Pitkin County, Colorado (the "Property") for tax yeazs 2008 and 2009, and thereby settle the above descri6ed matter prosently on remand before tize Board of Assessment Appeals, State ofColorado(the`Boerd'�. RECTTATIONS 1. Pedtioneis sve the record owneis of the above described real Property located in Pitkin Counry,Colorado. 2. On September 2, 2010, PeUtioners filed a Petition for Abatement and Refimd of Taxes contending,among other things, thal the Property should be clas,cified residential for real property tax purposes, rather than vacant, on the gcounds that the Property is used in conjimction with the conriguous residential parcel lmown as Lot 1: Fifield Subdivision ("Lot 1"), and falls within the statutory defiaition of residenrial real property in CRS. § 39-I-102(14.4). 3. A hearing on this abatement petition before Respondent was held on March 21,2011, at which time the petition was denied, 4. On April 25, 2011, Petitioners filed a Perition to the Boazd, and on AugusK 22, 201 I, a hearing was conducted. S. On.August 30,2011, tLe Board entered an order denying reclassification of the Proporty for tax yeazs 2008-2009. Board of Assassment Appeals,Dacket No, 57391 . Agreement and Stipulation Docket No.57S91 Page �2 5. On August 30, 2011,the Board entered an order denying reclassiflcation of the Property for tax ywrs 20Q8-2009. — 6. Petitioners appealed the Boerd's declsion to the Colorado Court of Appeals. . 7. On November 8, 2012, the Co]orado Court of Appeats snnawiced its decision vacating the order of the Board,and remanding the runtter for further fmdings as ro what ponions of the Aroperty aze being used in conjuncrion with the residemial property at Lot i. 8. The Colorado CouR of Appeals' decision ia published at 292 P.3d 1207 (Coio. App. 2012). . 9. Rather than appeur at a hearing on remand,Petitioners and Respondent now wish to settle ' the matter according to the terms aud conditions pruvided for below. AGREEMENT AND 3TIPULATIOIV A, eeit na. The nbove recitations are incorporated herein and n�ade a part hereof by this reference, B..Reclssai6caHon. The parties stiptiilafe and �gree for purposes of settlement anly that the Properiy will be reclassified TO%residential and 30%vncant for tax years 20(IS-2009,the taxes owed shell be recomputed based on the lower residendal assessmeni rata, atx3 PeUtioners will have their overpaymanta,plus intera.st,rofimded to them, C. Set-Off. Petitioners wish,and Respondents egree, that the amaunts Petitioners cucrently owe to Pitkin County for 2012 taxes, without interest or penalty, sha}l be offset from the refund Pedtioaers are entitled to pursuant to this Agrcement and Stipulation D. No Admisaion. By sig�ung this Agreement end 56pulation, neither party edtuits thal the actual use of Lot 2 is 70%residential, 30% vaeant, however the partias will stipulate to that classification for aettlement purposes, and for future years so long as the use of the Properry is gertera)ly consistent wirli the use in 20D8 and 2009, as establishtd al the heazing before the Board on August 22,2011. E, Diemiesal of Matter. The parties ugree that tfiis Agreement end Stipulatian shall constitute a fuli and final settlement of this matter for tax years 2008 and 2009,and thai the parties agree that this matter before the Boerd shall be dismissed with t�rejudice. A copy of this Agreement and Sdpulation may be forwatded to the IIoerd in order to effectuate this dis�uissal. , F. Connternerts, This Agreement and Stipulntion may be executed in counterparts. Fecsimife and emailed signatures shall be binding. 93]116 1 4 • • Board of Assessment Appeais,Docket No.5754! • Agreement and Stipu(atiou . Dockel No.57591 { pAg� �3 ; � Dated this��day of i 1 ,2013. � � r a e �192 Isaac ��r Pitkin Cou orney Pitkin Coun y Assea�r 530 East Main 3treet,Suite 302 506 East Main 3treet,Suite?A2 Aspen,Colorado 81611 Aspen,Colorado 816ll (970)920-5]90 (970)920.5160 � ATTORNEY FOR RESPONDEN7' BOARD OF COUNTY COMMISSIONERS POR PITKIN COUNTY ��. regory S.Gordon,N33492 Garfield&Hocht,P.C. GOl EeSt Hyman Avenue Aspen,Colorado 81611 (970)925-]936 A9T0ItNEY FOR PETITIONERS 95)118 1 NOTICE OF DETERMINATION ON PETITION FOR ABATEMENT OR REFUND OF TAXES BOARD OF COUNTY COMMISSIONERS PITKIN COUNTY, COLORADO Date: June 19, 2013 Petitioner: James and Betsy Fifield Schedule No. 20664 C/O Garfield & Hecht 601 East Hyman Avenue Aspen, Colorado 81611 Dear Petitioner(s): Pursuant to CRS 39-10-114, you have requested that the'Board of County Commissioners (BOCC) consider your petition for abatement or refund of taxes • At a meeting held on June 18, 2013, it was the decision of the BOCC to : � Approve abatement as requested � Approve a partial abatement � Deny the petition for abatement Further appeal procedure; If the Board of County Commissioners (CRS 39-10-114(1)) or the state property tax administrator(CRS 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 (1313 Sherman St, Room 315, Denver, CO 80203, 303-866-5880) pursuant to the provisions of CRS 39-2-125 (�within 30 days from date of the BOCC decision. For further information regarding the Board of Assessment Appeals you can visit their website @http://www.dola.colorado.gov/baa. • Refund, if applicable: If an abatement petition was approved in full or in part, the assessor will adjust his records accordingly and the treasurer will process a refund if the taxes were previously paid. g\bocc\boe�a batementden ia l n ot ice2010.d oc