HomeMy WebLinkAboutbocc.res.060.2014FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section 111 2( Section IV must be completed)
Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to Ne provisions of this sscbon by this
board of county commissioners or the assessor, as appmpnete, vdthin six months of the date of filing such petition. § 39-1-113(1.7), C H.S.
Section III: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to S1,000)
The commissioners of County authorize the assessor by Resolution No.
to review petitions for abatement or refund and to settle by wntten mutual agreement any such petition o�
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 abatementlrefund of
Tax Year
Actual Assessed Tax
Original
corrected
AbstelRefund
Note: The total tax amount does not include accrued interest, penalties, and fees associated with late and/or delinquent lax payments, a
applicable. Please contact the county heasurer for full payment information
pati is neYs
Assessors or Deputy Assessors Signature
Date
Section IV:A_�_ Decision of the County Commission rs
O(wasda� 6194 &V.40 AW. (Must boyepurripleted it Section III does net apply)
WHEREAS, The County Commissioners of//I Mt il- County. State of Colorado. at a duty and lawfully
rolled regular ng held or '� !�% / at which meeting there were present the following members:
,it Month ,pgy year r I ,
with notice of such meetinggr an opDornuniry to be p/resent If been given to t er and the Assessor
of said County andAssessor/NFYtq I-If"E c ( 14, 11C tai resent- otpresenyand
I. Name -
petitioner (being present o present), And WHEREAS, The said
County Commissioners have carefully considered the within petition, and are fully advised in relation thereto,
NOW BE IT RESOLVED, That the Boardagree tine not agree) with the recommendation of the assessor
and the petition be (approved --approved in part ieaf) th an abatementIrefund as follows.
Year Aesessard Value Taxes Absteaiefund
chairperson of ms//Soa(rd�of County -Coomm nisslonens' Signature
I, L( `e Godnty Clerk and of the Board of Coun ommissioners
in an r the aforementioned county, o hereby certify Ih regoing order is t y c led from the
record of the proceedings of the eoartl of County Cor ' S
IN WITNESS WHEREOF, I have hereunto set my hand ih
this day of
Mon Year
County
Note: Abatements greater Nen $1.000 per schedule, per yearmust be submitted M dupaesl; 1p Ne Properly Tax Adminis`Stor for reviei.
Section V: Action of the Property Tax Administrator
(For an ala tements greater Nan $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 Sigreeture
Property Tax A linmestrators Signature Date
PETITION FOR ABATEMENT OR REFUND OF TAXES
County: Pitkin County
Section I: Petitioner, please complete Section I only.
Date: October 21 st. 2013
Month Day Year
Petitioner's Name: Snowmass Club Condo Association Inc.
Petitioner's Mailing Address: C/O Duff & Phelps 1200 17th Street, Suite 990
Denver, CO 90202
City or Tran
SCHEDULE OR PARCEL NUMBER(S)
CPP Attached
Dale Received
(Use Assessor s or Commissioners Dale Stamp)
State Zip Code
REG !VED
NOV E P 2013
PITKIK N I y
ASSESSOP
PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
239 Snowmass Club Circle, Snowmass Village
Petitioner states that the taxes assessed against the above property for the property tax year 2012 are
incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax.
Attach additional sheets if necessary)
Our analysis of fractional timeshares sales indicates a lower value for the parcels.
Petitioner's estimate of value: $ $28,149,260(2012 1
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.
Daytime Phone Number ( )
Po a Signatu
y Daytime Phone Number ( 303 )749-9003
gens I
'Letter of agency must be attached when eatfon 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 39-2A16, 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 If: Assessor's Recommendation
(For Assessors Use Only)
Tax Year
Actual Assessed Tax
Original
Corrected
Abate/Relund
❑ Assessor recommends approval as outlined above.
No protest was filed for the year: pt a protest was filed. please aha chAcopy a NODQ
NIT Assessor recommends denial for the following reason(s): xQ Q P[I
r
1'.or p Ala so s nature
15 -DPT -AR No. 920.99/06
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Q
Appointment of Agency for Property Tax Matters
Duff & Phelps, LLC is authorized to represent Snowmass Club Condo
Association Inc. with the assessment of property tax for all taxable Real Estate
located in Pitkin County, Colorado. Any and all previous authorizations are
hereby revoked. Duff & Phelps, LLC is authorized to act on our behalf in
obtaining and providing information, negotiating, settling and assessing for all
real property matters related to the property owned, possessed, or controlled by
the undersigned. This agent is delegated full authority to handle all matters
relative to assessments and to represent us, with the assistance of legal counsel,
if necessary, in the appeal process.
This appointment of agency remains in effect for tax year(s) 2011-2012 or until
revoked in writing by Snowmass Club Condo Association Inc. or Duff & Phelps,
LLC.
All correspondence should be directed to the following:
NAME: Bruce Cartwright
Duff & Phelps LLC
ADDRESS: _ 950 17r" Street Suite 2000
Denver, Colorado 80202
303-749-9003
SIGNED NAME
PRINTED NAME: D,fv j Karma
TITLE: C, tz- H&AA L. W t'r c
(Cw er/OMuor/Partnx)
DATE EFFECTIVE:
C,Ali i IF i 1 7 1 AUMIC
Notarize
Assessor's Recommendation for Abatements Filed for 2011/2012 Tax Years for the Snowmass Club
Condos
The Assessor's office is recommending denial of these abatements. The Snowmass Club Condos were
subject to abatement requests for the 2011 tax year which were filed in 2012. Both parties presented
documentation supporting their opinions of value, including a discussion of the status of the Snowmass
Club Condo's fractional interest ownership structure. As a result of these discussions and negotiations,
the assessors office and the tax agents representing the owners upon the owner's authority entered
into a binding stipulation setting values for the subject properties for the 2011 tax year. Having been
through the appeal process once for tax year 2011, these properties are precluded from appealing the
valuations for the same year a second time.
As Colorado is on a two year revaluation cycle, the second year or intervening year is required to
maintain the same level of value as the first. Since the 2011 values were stipulated to as part of the
earlier abatement process, this level of value is required to be maintained for the second year barring
changes to the property. Therefore, the assessor's recommends that the abatement petition for 2012
be denied as well.
PITKIN COUNTY ASSESSOR
506 E MAIN ST STE 202
ASPEN CO 81611
PHONE: (970) 920-5160
FAX: (970) 920-5174
PETITIONER: Snowmass Club Condominium Association Inc.
SCHEDULE #s: Various — See attached Exhibit A
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 2011 _: See attached Exhibit A.
The Assessor and petitioner mutually agree to an actual value of $ Various — See attached Exhlbit A
for a total tax amount of $ See attached Exhibit A, resulting in an abatement/refund of $ See attached
Exhibit 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.
Petiffch6r
. ,;- . ,se 9 s office
Date
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NOTICE OF DETERMINATION
ON PETITION FOR ABATEMENT OR REFUND OF TAXES
BOARD OF COUNTY COMMISSIONERS
530 E. MAIN STREET, SUITE 101
ASPEN, COLORADO 81611
(970)920-5157
PITKIN COUNTY, COLORADO
Date: May 28, 2014
Petitioner: Snowmass Club Condo Association
C/O Duff & Phelps 1200 17th Street, Suite 990
Denver, CO 80202
Schedule No. Attached
Dear Petitioner's Representative:
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 December 10, 2013, it was the decision of the BOCC to
❑ Approve abatement as requested
❑ Approve a partial abatement for Tax Years 2011 and 2012 — Resolution copy attached
® 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 (f) within 30 days
from date of the BOCC decision. For further information regarding the Board of Assessment Appeals
you can visit their website @http:/lwww.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\bom\boe\abateme ntde n is Ilette2013. doc