HomeMy WebLinkAboutbocc.res.021.2016 /i02-5-011/140-14- /16. a '1- L,5toico, lejR/l d
FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY
(Section III or Section IV must be completed)
Every petition for abatement or refund filed pursuant to §39-10-114,C.R.S.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.
Section in: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to$10,000)
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 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 abatement/refund of:
Tax Year Tax Year
Actual Assessed Tax Actual Assessed Tax
Original
Corrected
Abate/Refund
Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if
applicable. Please contact the County Treasurer for full payment information.
Petitioner's Signature Date
Assessor's or Deputy Assessor's Signature Date
Section IV: Decision of the County Commissioners
(Must be c leted if Section III does not apply)
WHEREAS,the County Commissioners of /t-74/ "— County,State of Colorado,ata duly and lawfully
d regular meeting held on I/ /l3 /,, 2/A hich meeting there were present the f wing members:
71;
� Mo Day Year / /
(_'0144/11/ss/ L�rc f/szc-�1�ic ati id &/ c - /elec.vds
/ t�l
with notice of such meeting and an opportunity to present having been given tot : '- ''•ner and the Assessor
of said County and Assessor /Mil i 56 e_ (being present otpresent)and
!/�" � Name
Petitioner (�v/? 12 Q (being prese --not present), :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—does not agree)with the recommendation of the Assessor
and the petition be(approved—approved in part--denied)with an abatement/refund as follows:
1.
;01.if f3l 0, 4410 a ,5g -i/J6''. �. encs' !O, /o P t, &3' &?
Year Assessed Value Taxes Abate/Refund Year Assessed Value .ate/Refund
-<44 - ‘41*
Challperson of the=oard of Coun Co missloners'Signature
I, A K c1Y1 ?5 County Clerk and Ex-officio Clerk of the Board •f County Commissioners
in an or the aforementioned county,do hereby certify that •�„`.ve and •r-,oing order is truly c••'-d from the
record of the proceedings of the Board of County Corn +"•I.t€q
IN WITNESS HEREOF, I hav hereunto set my h f4Rd affixed th ',,I of s:id County %/
this A— day of r s'� /'/' •• EAI t: /i l-//onth • • ./. J. . /�` v .f
(fit, AO;, -rk's or Deputy County/:ries Signature
Note: Abatements greater than$10,000 per schedule,per year,mu't•®\•�ttecty`. cats,o the Property Tax Administrator for review.
Section V: Action of the Property Tax Administrator
(For all abatements greater than$10,000)
The action of the Board of County Commissioners,relative to this abatement petition,is hereby
❑Approved ❑Approved in part$ ❑Denied for the following reason(s):
Secretary's Signature Property Tax Administrator's Signature Date
15-DPT-AR No.920-66/11
PETITION FOR ABATEMENT OR REFUND OF TAXES
County: pt'!t/� Date Received OWED
Section
(Use Assessor's or Commissio e V
Section I: Petitioner,please complete Section I only. FEB 2 2 2016
Date: '/ L) ?2 v/(, PITYIN COUNTY
Month Day Year
ASSESSOR
Petitioner's Name: U-)?-- UU its 4-10-6Petitioners Mailing Address: &/ii ..A- C palit4 (A-
'0)6 ' `"r//°S/ /" l)^ /3w
Ckyy or Town State Zip Code
SCHEDULE OR PAR MBER(S) PRO TY ADDRESS R LEGAL DESCRIPTION PROPS TY ,
p U (;Urf car jGG/� or/l PP/14 PSk
&4v/L �C riot'
Petitioner requests an abatement or ref d of the appr ri to taxes and states that the taxes assessed against the
above property for property tax year(s) and 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.)
Petitioner's estimate of value: s/2, /v0 ( 90/ I )and S 0,05'9,C .) ( 26/C)
Value Year Value Year
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( 1
Petitioner's Signature
By Daytime Phone Number(
Agent's Signature`
*Letter of agency must be attached when petition is submitted by an agent.
If the Board of County Commissioners,pursuant to§39-10-114(1),C.R.S.,or the Property Tax Administrator,pursuant to§39-2-116,C.R.S.,
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§39-2-125,C.R.S.,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 Only)
Tax Year!�0(11 Tax Year.)0/6--
Actual Assessed �Ta�x�/ Actual y� sse s�edy/I �(�Tax/,6 f)
Original 0 /O0 r2 �N /15 3�; �3��3�j(�t,�/ /Q%S/ 1d U��l(JD,Lt
Corrected a,16. l ` ,�1� _ (✓3, 35;3 l /,4�t?, /356//,--z) -
Abate/Refund 3ty�l 310,, 1/ ) l Iltr 7'r�V i fL ) 3io2 V'i' 3f3.FY
-Assessor recommends approval as outlined above.
If the request for abatement is based upon the grounds of overvaluation,no abatement or refund of taxes shall be made if an objection or protest
to such valuation has been filed and a Notice of Determination has been mailed to the taxpayer,§39-10-114(1)(a)(I)(D),C.R.S.
Tax year: Protest? 0 No 0 Yes (If a protest was filed,please attach a copy of th NOD.)
Tax year: Protest? ❑No 0 Yes (If a protest was filed,please attach a copy of the1 NOD.)
❑Assessor recommends denial for the following reason(s):
Assessor's or Deputy Assessor's Signatur
15-DPT-AR No.920-66/11
�-(.-t din 4.0- 1 (____ )
March 24, 2016 Abatement summary
Abatements with Approval Recommendations where Refund is Greater than
$10,000 requiring approval by County Commissioners:
Sch# R013468 , WRNO II, LLC, Wildcat Ranch, lot 11
This abatement corrects the location of the improvements on a parcel split by the Aspen
School District/ Re 1 School District boundary. With properties bisected by a tax area
boundary, each portion of the lot is valued and assessed based on the mill levy for each
corresponding tax area. With the subject property, the Re 1 school district portion of the
lot was subject to a total mill levy of 78.381 mills for tax year 2014 and 82.402 mills for
\_ , ( 2015. Whereas the portion of the parcel in the Aspen School District was assessed
�! `F using a total mill levy of 42.319 mills in 2014 and 41.872 mills in 2015.
c------
In years past, the home on this parcel had been estimated to be located on the Re 1
side of the school district boundary line, subject to the higher mill levy. With a more
recent review using the GIS mapping system together with updated aerial photos, it was
discovered that the house was actually on the Aspen School District side of the
boundary. By shifting the value of the luxury residence into the tax area with the lower
mill levy, the property qualified for a refund in both 2014 and 2015.
If approved as requested, the refund would be: 2014$12,425.32 and 2015
$29,383.88
Recommended action: Uphold the assessor's recommendation for approval.
March 25, 2016 r
Recommendation to the BOCC
RE: sch# R013468, WRNO II, LLC, Wildcat Ranch Lot 11
My recommendation is to uphold the above assessor's
recommendation of refund in the amounts stated for the
year 2014 and 2015.
Res ctfully submitted,
At_ c
Ja k Musser
Hearing Officer
PETITION FOR ABATEMENT OR REFUND OF TAXES L 3l
County: Ar kifr(- Date Received •� ����
(Use Assessor's or Commisslo a EE����ee MEWED 9
Section I: Petitioner,please complete Section I only, FEB 2 2 2016
Date: 6 - .99— gv16 Pf71(!N COUNTY
Month Day Year
Petitioner's Name: 0-).2-1J0 (f LLC AS�/S�ESSgR
Petitioner' Mailing Address: &/O �j(//f tZA7 C /'Iu�UI.4C 1- (/U9 G ZileeG1WtE Th /3k)
r'iCC v fL 6,vlvl/
y or Town State Zip Code
SCHEDULE OR PAR y UMEER(S) PRO EETY ADDRESS R t,EGAL DESCRIPTION PROPEL TY A
F 6 1'3146 Wilacer j'tiviL tor t/ �,e- �7Nl 05k& /1
MVA, ig-v-6o0
Petitioner requests an abatement or ref „d'o,fI the aPpr rite taxes and states that the taxes assessed against the
above property for property tax year(s) and 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.)
Petitioner's estimate of value: $/2r c'U 7,OD (96)V)and $I),o '7 Uco ( 2d1 C)
Value Year Value Year
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
Petitioner's Signature
By Daytime Phone Number( )
Agent's Signature*
'Letter of agency must be attached when petition Is submitted by an agent.
If the Board of County Commissioners,pursuant to§39-10-114(1),C.R.S.,or the Property Tax Administrator,pursuant to§39-2-116,C.R.S.,
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§39.2-125,C.R.S.,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 Only)
Tax Year',. __/ Tax Year aO/
Q�Actual AAssssessso4 Tax / / F4tva( J Maimed .
Original Fy%O /O0 "16 i' l ••//5 i.3t;��t /3,87,(a) (107.5!1 /�/ t/s
Corrected ' 3 ;/ ) l��jd{/rrif./'1) - 1/3,�',/t�,���r"2d 19,09,a lj 36 iJ? 66,721/ 19--
,
6,'V r o1 d-
Abate/Refund 77�"f� ivti" 3i0/`7f7€ f 171 / cI? l gw�Uv1 3/ 4�v 3f3I1
[.Assessor recommends approval as outlined above.
If the request for abatement Is based upon the grounds of overvaluation,no abatement or refund of taxes shall be made If en objection or protest
to such valuation hes been filed and a Notce of Determination has been melted to the taxpayer,§39-10.114(1)(a)(I)(D),C,R.S.
Tax year. Protest? 0 No (]Yes (It a protest was filed,please attach a copy of thNOD.)
Tax year. Protest? 0 No El Yes (Ifs protest was filed,please attach a copy of thJNOD.)
cj Assessor recommends denial for the following reason(s): i '-
•
• sesso a or.eputy . sass• . Ignatur.
15-DPI-AR No,920-66/11
FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY i )
(Section(Ii or Section IV must be completed)
Every petition for abatement or refund filed pursuant to §39.10.114,C.R.S.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.
Section III: Written Mutual Agreement of Assessor and Petitioner
(Only for abatements up to$10,000)
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 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 abatement/refund of:
Tax Year Tax Year
Actual Assessed Tax Actual ikssessed T a
Original
Corrected
Abate/Refund
Note:The total tax amount does not Include accrued Interest,penalties,and fees associated with late and/cr delinquent tax payments,If
applicable. Please contact the County Treasurer for full payment Information.
Petitioner's Signature Date
Assessor's or Deputy Assessor's Signature Date
Section IV: Decision of the County Commissioners
(Must be completed If Section III does not apply)
WHEREAS,the County Commissioners of County,State of Colorado,at a duly and lawfully
called regular meeting held on / / ,at which meeting there were present the following members:
Month Day Year
with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor
of said County and Assessor (being present—not present)and
Name
Petitioner (being present--not present),and 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—does not agree)with the recommendation of the Assessor
and the petition be(approved—approved In part—denied)with an abatement/refund as follows:
Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund
Chairperson of the Board of County Commissioners'Signature
{, County Clerk and Ex-officio Clerk of the Board of County Commissioners
in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the
record of the proceedings of the Board of County Commissioners.
IN WITNESS WHEREOF,I have hereunto set my hand and affixed the seal of said County
this day of ,
Month Year
County Clerk's or Deputy County Clarks Signature
Note.Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator(or review.
Section V: Action of the Property Tax Administrator
(For all abatements greater than$10,000)
The action of the Board of County Commissioners,relative to this abatement petition,Is hereby
0 Approved 0 Approved in part$ ❑Denied for the following reason(s):
Secretary's Signature Property Tax Administrator's Signature Date
16-DPT-AR No.02066/11