HomeMy WebLinkAboutbocc.res.061.2014FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section III Q Section IV must be completed)
Every petition for abatement or refund filed pursuant to section 3910-114 shall be acted upon pursuant to the provisions of this section by the
board of county commissioners or the assessoras appropriate. mthin six months of the date of filing Such trillion. § 39-1-113(1.7). C.R.S.
Section III: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to $1,0001
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 or
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 abatementfrefund of
Tax Year
Actual Assessed Tax
Original
Corrected
AWWRawnd
Note: The total tax amount does not include accrued interestpenaltiesand tees associated yath late w&or detirpuent lax payments, e
applicable Please contact me county treasurer for full payment information
Signature
Assessors or Deputy Assessors Signature
Date
Section Irv: Decision of the County Commissioners
L 4—Erq a/- KO�aWM.e (Must M te
pled if Section III does not appty) (Qty�,4y,O* U ill 41
14111.
WHEREAS, The County Commissioners of rld / p- County, State of Colorado, at a duly and lawfully
called regular meeting held on S 7,QL_/_6d at which mere ng there were present the following members:
.. . A Month Dal/' Yee, /-n Y . .
with notice of such meeting art an opportu ity to present ha ing ren given t and the Assessor
of said County and Assessor CI .1 L (Oiling present of presenq and
Name
petitioner (being presen not preaenq,nd 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-- oes not agree) with the recommendation of the assessor
and the petition be (approved --approved in part en�th an abatement/refund as follows:
Year Ass�etl slue Taxes AbatelRetund
�.r pI}f ./ Chairparwn of the Board of county Comm6alonere'Sig m
1. ilxEi�t it S ourny CIeK and Ex -officio Clerk of the Board of County Commissioners
in and fort e a orementlone county, o hereby certify that t d foregoing order is truly copied from the
record of the proceedings of the Board of County Commis i. O n
IN WITNESS WHEREOF, I hhaYaYvveC� hereunto set my hand M/afll e f said County f
this
day of—. . JEAL
Moil Year
Nrk'e or Deputy Coun erk'e Signewre
Note. Abatements greater than 57,000 per schedule. per year, must be w 'm dypllde the Properly Tax AdnY rotor for review.
Section V: Action of the Property Tax Administrator
(For all abatements greater Men $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 Administrators Signature Date
PETITION FOR ABATEMENT OR REFUND OF TAXES
County: Pitkin County
Section I: Petitioner, please complete Section I only.
Date: October 21st, 2013
Month Day Year
Petitioner's Name: Sanctuary at Snowiness Club & Morin Rene
Petitioners Mailing Address: CIO Duff & Phelps 1200 17th Street, Suite 990
Denver, CO 80202
City or Town
SCHEDULE OR PARCEL NUMBERS)
R019090, R019083, R019091, R019089.
R019088, R019084. R019082. R019087.
R019085.& R019086
Date Received
(Use Assessors or Commissioners' Dm Stamp)
State Lp Code
Ak NADc
NOV 062013
PI I IOW COUNTY
ASSESSOR
PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY
134 Snowmass Club Dr. Snowmass Village
Petitioner slates that the taxes assessed against the above property for the property tax year 2011 are
incorrect for the following reasons. (Briefly describe the circumstances surrounding the incorrect value or tax.
Attach additional sheets d necessary.)
The assessor's 2011 valuation constitutes an "erroneous assessment" as each parcel was valued as a condo
without regarding its legal status as a fractional timeshare. Petitioner contends that each condo must be valued
as the sum of its fractional timeshares.
Petitioner's estimate of value: $ $17,990,690(2011 )
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 ( I
• i aturo
By Daytime Phone Number ( 303 ) 749-9003
Ag•rrt's SlgnaW ro
'Letter of agency must be attached when pelttlon is submated 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 Use Onlyl
Tea Year
Actual Assessed Tar
Onginal
Corrected
Abate/Refund
❑ Assessor recommends approval as outlined above.
No protest was filed for the year: (if a protest was fled, please attaclfa copyT NOD.)
,Assessor recommends denial for the following reason(s): -,Ce 0,1 0 e G
C
As cors or pu,01tsrs IgnaWro
15 -DPT AR No. 92066106
May 1, 2014
Bruce Cartwright
Duff and Phelps
1200 17th St., Suite 990
Denver, CO 80202
Re: Petitions for Abatement for the Snowmass Club Condos and the
Sanctuary at Snowmass Club Condos (includes unit owned by Morin Rene)
Dear Sirs,
The Board of County Commissioners will consider your petitions for abatement
of taxes on the above listed properties at a hearing scheduled for May 20, 2014
at 10:00 A.M.. The meeting will take place in the Plaza One meeting room located
at 530 East Main Street, Aspen, Colorado. There are several taxpayers being
scheduled for hearings at this time. We are attempting to allot 30 minutes
hearing time for each abatement petition. While we can't guarantee exactly when
your hearing will commence, a list is enclosed to show the order in which the
abatements will be heard.
The Pitkin County Assessor is recommending denial of your abatement request.
Enclosed for your information is the material that is being included in the
commissioner's packets for this hearing. Please call me at 920-5160 if you have
any procedural questions.
Since the Assessor is recommending denial of your petition, you may want to
appear to state your case. If you can't be here in person, you may request to
present your case by conference call. The Board may not concur with the
recommendation made by the Assessor.
Cordially,
Larry Fit
Chief Appraiser
Pitkin County Assessor office
Tom Isaac, Assessor
506 E Main Street. Suite 202 Aspen, Colorado 81611
(970) 920.5160 fax (970) 920-5174
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a
Appointment of Agency for Property Tax Matters
Duff & Phelps, LLC is authorized to represent Sanctuary at Snowmass Club 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
i 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 Sanctuary at Snowmass Club or Duff & Phelps, LLC.
All correspondence should be directed to the following:
NAME: Bruce Cartwright
Duff & Phelos LLC
ADDRESS: 95017 th Street, Suite 2000
Denver Colorado 80202 _
303-749-9003
SIGNED NAME:
TITLE: rA Q?J.AP� Of G"O--
(Omer/ORoer/Partnar)
DATE EFFECTIVE: �%�L
Appointment of Agency for Property Tax Matters
Duff & Phelps, LLC is authorized to represent Rene Morin as a fractional interest
owner in the Snowmass Club Condo Association with the assessment of property
tax for the taxable Real Estate located at 134 Snowmass Club Dr., Unit 144 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.
All correspondence should be directed to the following:
NAME. Bruce Cartwright
_ Duff & Phelps LLC
ADDRESS: 950 17th Street Suite 2000
Denver Colorado 80202
303-749-9003
SIGNED NAME
PRINTED NAME: )p I��L+L
TITLE: G RXe'AA& 14
(own edotfkmr Partner)
DATE EFFECTIVE:
6'CYl4"WA
MI HELLE LAVARRO
NOTARY PUBLIC
STATE OF COLORADO
DIY OO WS" ED(RIRES 3113f2012
Notarize
Assessor's Recommendation for Abatements Filed for 2011/2012 Tax Years for the Sanctuary at
Snowmass Condos (included unit owned by Morin Rene)
The Assessor's office is recommending denial of these abatements. The Sanctuary at Snowmass 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
Sanctuary at Snowmass 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 owners
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 office recommends that the abatement petition for
2012 be denied as well.
PITKIN COUNTY A�SESSCR
506 E MAIN ST STE 202
ASPEN CO 81611
PHONE: (970) 920-5160
FAX: (970) 920-5174
PETITIONER: _ Sanctuary at Snowmass Club and RQne Morin (Unit 144 Sch R019088)
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 petltloner mutually agree to an actual value of $ Various — See attached Exhibit A.
for a total tax amount of $ See attached Exhibit A, resulting in an abatementirefund of $ See attached
Exhibit
PLEASE NOTE: THE TOTAL TAX AMOUNT DOE§ 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.
Data
06� 1 a
Date
;I I Ill I�II1"I
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: Sanctuary at Snowmass Club & Morin Rene
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://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\boc%boe\abatementdenislletter20l3.doe