Loading...
HomeMy WebLinkAboutbocc.res.086.2016 dtikt,( uet (/ /f /L ( 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 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 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 completed if Section Ill does not apply) ��.Q4 b((J i!G414. tA l✓• 0 is 6 -a-0/ V WHEREAS,the County Commissioners of V/ h4 I 'c... County,State of Colorado,at a duly and lawfully //called regular meeting held on ( I 2-'2 I, 1j/* at which meeting there were present the followinglmembers:�/ / Day 6111M{2t/55t lets ` 6c.L.e-j,_�( ;: tt arils{ 2.14_, (.tel£c te.r, 5-l'er2 (.kiId Yr41 JLkwA /.t.S at it�- (T-„P_.O,, yiJn c�i•. with notice of such meetidg and an opportdhity to be present,..ving been given to the Pe'Toner and the Assessor of said Counand Assessor FIN Cc Y/ -1 Na (being present not present)and ,.rd- r, Petitioner lrl-ft'IS �� (being presen not present),and WHEREAS,the said Name County Commissioners have carefully coni red the within petition,and are fully advised in relation thereto, NOW BE IT RESOLVED that the Boa (agrees does no ree)with the recommendation of the Assessor, and that the petition be(approved—approved in pa -denied) ith an abatement/refund as folio,s Year Assessed Value Taxes Abate/Refund 411110 1011%ii, Chairpe on of the Board of County Corn I oners'Signature I, -e-Lt--'( -Z_ € N `Zc County Clerk and Ex-Officio Clerk of the Board of Cou . Commissioners in and for the aforementioned county,do hereby cert -T- .:-•\,-,and foregoing order is truly copied from the record of the proceedings of the Board of County ':ionerRti'ti / IN WITNESS WHEREOF,I hay hereunto set s land affixed .,,:l,,f said County T this -O cl” -day of .) 1 AL . Month , AL eqr ft n • 1 .1 '' ,a Al. "" 0 ..,7--n:�Clerk's or Deputy Cou j rk's Signature t11 �O R NV Note: Abatements greater than$10,000 per schedule,per year,mus "'•'•'"- in dup ate to the Property Tax Admi a strator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved 0 Approved in part$ 0 Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/15 Jt3 PETITION FOR ABATEMENT OR REFUND OF TAXES County: Pitkin County Date Received pr )wig' (Use Assessor's or Commi ieO LVED Section I: Petitioner,please complete Section I only. Date: 12/28/2015 DEC 3 1 2015 Month Day Year PITKIN COUNTY Petitioner's Name: JUNIPER HILLLLLC C/O Duff&Phelps,LLC ASSESSOR Mailing Address: 99 1200 17th Street Suite 0 ASSESSOR Denver CO 80202 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R003697 3900 JUNIPER HILL DR SNOWMASS VILLAGE Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for property tax year(s) 2013 and 2014 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 subject property is a contiguous parcel of land associated with account(R003145)under the common ownership.Pursuant to 39-1-102 C.R.S(14.4)(a)"Residential land"means a parcel or contiguous parcels of land under common ownership upon which residential improvements are located and that is used as a unit in conjunction with the residential improvements located thereon.Therefore,Duff&Phelpr hereby request that the subject property be classified as residential instead of commercial. Petitioner's estimate of value: $ 850.000 (2013 )and $850.000 (2014 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( Petitioner's Signature Email By Daytime Phone Number(303 )749.9033 Agent's Signature' travis.stuard©duffandphelps.com Email 'Lotter 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 Actual Assessed Tax Actual Assessed Tax Original Corrected Abate/Refund ❑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? ❑No ❑Yes (If a protest was filed,please attach a copy of the NOD.) Tax year. Protest? ❑No ❑Yes (If a protest was flied,please attach a copy of the NOD.) D Assessor recommends denial for the following reason(s): Assessor's or Deputy Assessor's Signature 15-DPT-AR No.920-66/15 f/o-.. / 9 Sch# - 3697, Juniper Hill, LLC; Metes and Bounds, Brush Creek Valley The petitioner is requesting an abatement for tax years 2013, 2014, and 2015. For each of these tax years, the valuation is not subject to dispute, only the vacant land classification. The abatement request claims that the subject parcel is under common ownership with the adjoining improved residential parcel (sch# 3145) and is enjoyed as a unit. Therefore the vacant parcel qualifies for a residential classification. After researching the ownership records of the two parcels, it was discovered that the improved parcel, sch# 3145, is held under the ownership of Carol Elliott while the vacant subject parcel, sch# 3697, is held under the ownership of Juniper Hill, LLC. Being separate legal entities, it is the position of the Pitkin County Attorney's office that the two parcels are not under"common ownership". Further, Scotty Giddings did a site inspection of the subject parcel and found not distinct or obvious evidence that the vacant parcel was being used in conjunction with the adjacent residential parcel. As such, the Assessor's office recommends that the vacant parcel does not qualify for the residential classification. If approved as requested, the refund would be: tax year 2013 - $5,492; tax year 2014 - $5,915; 2015 - $5,829 Recommended action: Uphold the assessor's recommendation to deny the request for a change in classification or, recommend a change in classification either or in full or in part. Hearing Officer Recommendation: Petitioner believes that because Carole Elliot has an interest in Juniper Hill LLC that it is common ownership. No docummrits were provided to show Carole Elliot's interest in Juniper . Hill, LLC. Even if Carole Elliot does have an interest,they are not both in one common name and I believe this does not qualify under Pitkin County's definition of common ownership. The Pitkin County BOE and County Commissioners have been advised by the county attorney that common ownership is defined as owned by exactly the same entity. In addition no common integral use of the vacant site to the benefit of the improved site was demonstrated. Access to the vacant site through the improved site may be of benefit to vacant site however that does not qualify to designate the unimproved site as residential. I recommend that the petitioner's request be denied. (AX Stephen C. Hach " Please see following Page 6/z,/� ;0 Below, in addition to the information provided at the hearing by the Petitioner and the Assessor, is part of the information that was also used to make my determination. A partial description as offered by the Division of Real Estate is; "Residential Land"means a parcel or contiguous parcels of land under common ownership upon which residential improvements are located ant that is used as a unit in conjunction with the residential improvements located thereon. From the 2012 court ruling Fifield v. Pitkin County Board of Commissioners 4 Suggested Criteria(but not limited to the 4)were developed by the Pitkin County Assessor to evaluate the residential classification. 1. Are the contiguous parcels under common ownership?(The Pitkin County Attorney's office has interpreted"common ownership"as held under exactly the same entity and name provided this interpretation to the BOE and County Commissioners) 2. Are the parcels considered an integral part of the residence and actually used as a common unit with the residence? 3. Would the parcel(s) in question likely be conveyed with the residence as a unit? 4. Is the primary purpose of the parcel and associated structures to be for the support, enjoyment,or other non-commercial activity of the occupant of the residence? Sch# - 3697, Juniper Hill, LLC; Metes and Bounds, Brush Creek Valley The petitioner is requesting an abatement for tax years 2013, 2014, and 2015. For each of these tax years, the valuation is not subject to dispute, only the vacant land classification. The abatement request claims that the subject parcel is under common ownership with the adjoining improved residential parcel (sch# 3145) and is enjoyed as a unit. Therefore the vacant parcel qualifies for a residential classification. After researching the ownership records of the two parcels, it was discovered that the improved parcel, sch# 3145, is held under the ownership of Carol Elliott while the vacant subject parcel, sch# 3697, is held under the ownership of Juniper Hill, LLC. Being separate legal entities, it is the position of the Pitkin County Attorney's office that the two parcels are not under "common ownership". Further, Scotty Giddings did a site inspection of the subject parcel and found not distinct or obvious evidence that the vacant parcel was being used in conjunction with the adjacent residential parcel. As such, the Assessor's office recommends that the vacant parcel does not qualify for the residential classification. If approved as requested, the refund would be: tax year 2013 - $5,492; tax year 2014 - $5,915; 2015 - $5,829 Recommended action: Uphold the assessor's recommendation to deny the request for a change in classification or, recommend a change in classification either or in full or in part. Hearing Officer Recommendation: Appointment of Agency for Property Tax Matters Duff& Phelps, LLC is authorized to represent JUNIPER HILL LLC for the property known by account number R003697 regarding the real property assessment matters 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 at the above referenced parcel. This agent is delegated full authority to handle real property matters relative to assessments and to represent us, with the assistance of legal counsel, if necessary, in the appeal process. This authority is extended to the account number R003697 and may be amended as necessary This appointment of agency remains in effect for tax year(s) 2013 - 2015 or until revoked in writing by JUNIPER HILL LLC or Duff&Phelps, LLC. All correspondence should be directed to the following NAME: Bruce Cartwright Duff&Phelps LLC ADDRESS- 1200 17th Street,Suite 990 Denver,Colorado 80202 303��-yy74-�9-90�030� n SIGNED NAME: �—«— PRINTED NAME: 01;4eC Lc,/ tT TITLE(in Relationship to Owner Entities) /2/d7r/4;0-4 DATE EFFECTIVE: a 47. _ Notarize Pitkin County Treasurer Account Parcel Number Receipt Date Receipt Number R003697 264319400023 Apr 16,2014 2014-04-16-21-128830 JUNIPER HILL LLC PO BOX 213517 WEST PALM BEACH,FL 33421 Situs Address Payor 3900 JUNIPER HILL DR GOLDEN EAGLE PROPERTY PO BOX 213517 WEST PALM BEACH,FL 33421 Legal Description Section: 19 Township:9 Range: 85 A PARCEL IN SEC 19&20-9-85 DESC BY MB BK 630 PG 424 Property Code Actual Assessed Year Area Mill Levy 35 AC TO L/T 100 AC-0550 850,000 246,500 2013 066 30.713 Payments Received Check $7,570.76 Check Number 5839 Payor GOLDEN EAGLE PROPERTY Payments Applied Year Charges Billed Prior Payments New Payments Balance 2013 Tax Charge $7,570.76 $0.00 $7,570.76 $0.00 $7,570.76 $0.00 Balance Due as of Apr 16,2014 $0.00 ALL CHECKS SUBJECT TO FINAL COLLECTION THANK YOU-PITKIN COUNTY TREASURER 506 E MAIN ST,STE 201 ASPEN,CO 81611 • Pitkin County Treasurer Account Parcel Number Receipt Date Effective Date Receipt Number R003697 264319400023 Apr 7,2015 Mar 31,2015 2015-04-07-22-151834 JUNIPER HILL LLC PO BOX 213517 WEST PALM BEACH,FL 33421 Situs Address Payor 3900 JUNIPER HILL DR GOLDEN EAGLE PROPERTY SERVICES INC PO BOX 213517 WEST PALM BEACH,FL 33421 Legal Description Quarter:SW Section: 19 Township:9 Range:85 A PARCEL IN SEC 19&20-9-85 BEG AT A PT WH A SW COR OF SEC 19 BEARS S 26°55'28"E 499.72 FT TH N 88°39'00"E 1014.45 FT THE 1319.87 FT TH S 200.00 FT TH W 2282.87 FT TH N 70°51'00"W 1182.20 FT TH N 1227.54 FT TH N 551.97 FT TH S 12°10'06"E 651.48 FT TH S 25°07'34"E 886.27 FT TO POB Property Code Actual Assessed Year Area Mill Levy 35 AC TO L/T 100 AC-0550 850,000 246,500 2014 066 33.075 Payments Received Check $8,153.00 Check Number 5873 Payor GOLDEN EAGLE PROPERTY SERVICES INC Payments Applied Year Charges Billed Prior Payments New Payments Balance 2014 Tax Charge $8,153.00 $0.00 $8,153.00 $0.00 $8,153.00 $0.00 Balance Due as of Mar 31,2015 $0.00 ALL CHECKS SUBJECT TO FINAL COLLECTION THANK YOU-PITKIN COUNTY TREASURER 506 E MAIN ST,STE 201 ASPEN,CO 81611 PETITION FOR ABATEMENT OR REFUND OF TAXES County:Pitkin Date Receiv (Use Assessor' tamp) Section I: Petitioner,please complete Section I only. JAN 1 5 2016 Date: 01/08/2016 Month Day Year PCOUNTY / � Petitioner's Name: JUNIPER HILL LLC C/O Duff&Phelps PITKIN ASSESSOR Petitioner's Mailing Address: 1200 17th St.Suite 990 Denver CO 80202 City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R003697 3900 JUNIPER HILL DR SNOWMASS VILLAGE Petitioner requests an abatement or refund of the appropriate taxes and states that the taxes assessed against the above property for the property tax year 2015 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 subject property is a contiguous parcel of land associated with account(R003145)under the common ownership entity Juniper Hill LLC. Pursuant to 39-1-102 C.R.S(14.4)(a)"Residential land"means a parcel or contiguous parcels of land under common ownership upon which residential improvements are located and that is used as a unit in conjunction with the residential improvements located thereon.Therefore, Duff&Phelps hereby request that the subject property be classified as residential instead of commercial. Petitioner's estimate of value: 050,000 2015 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( Petitioner's Signature Email By J Daytime Phone Number(303 ) 749.9033 Agent's Signature' Email travis.stuard@duffandphelps.com *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 Actual Assessed Tax Original Corrected Abate/Refund - ❑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? ❑No 0 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-OPT-AR No.920-66/15 • 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 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 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 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 that the petition be(approved—approved in part—denied)with an abatement/refund as follows: 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 Clerk's Signature Note: Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved ❑Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/15 Appointment of Agency for Property Tax Matters Duff& Phelps, LLC is authorized to represent JUNIPER HILL LLC for the property known by account number R003697 regarding the real property assessment matters 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 at the above referenced parcel. This agent is delegated full authority to handle real property matters relative to assessments and to represent us, with the assistance of legal counsel if necessary, in the appeal process. This authority is extended to the account number R003697 and may be amended as necessary. This appointment of agency remains in effect for tax year(s) 2013 - 2015 or until revoked in writing by JUNIPER HILL LLC or Duff&Phelps. LLC. All correspondence should be directed to the following: NAME. Bruce Cartwright Duff&Phelps LLC ADDRESS. 1200 17th Street, Suite 990 Denver, Colorado 80202 303-749-9003 SIGNED NAME: PRINTED NAME: CiirR-Cti .6L-44 rr TITLE (in Relationship to Owner Entities) /922,101,7X/2. DATE EFFECTIVE: /Z 4./e..)-- Notarize LL/l.!`Notarize 12/31/2015 Parcel Detail Pitkin County Assessor Parcel Detail Information Assessor Property Search I Assessor Subset Query I Assessor Sales Search Clerk & Recorder Reception Search I Treasurer Tax Search Search GIS Map I GIS Help Basic Building Characteristics I Value Summary Parcel Detail I Value Detail I Sales Detail I Residential/Commercial Improvement Detail Owner Detail I Land Detail I Photographs Tax Account Parcel Property 2015 Mill Area Number Number Type Levy 066 R003697 264319400023 VACANT 32.597 Primary Owner Name and Address JUNIPER HILL LLC PO BOX 213517 WEST PALM BEACH, FL 33421 Additional Owner Detail Legal Description Quarter: SW Section: 19 Township: 9 Range: 85 A PARCEL IN SEC 19 & 20-9-85 BEG AT A PT WH A SW COR OF SEC 19 BEARS S 26°55'28"E 499.72 FT TH N 88°39'00"E 1014.45 FT TH E 1319.87 FT , TH S 200.00 FT TH W 2282.87 FT TH N 70°51'00"W 1182.20 FT TH N 1227.54 FT TH N 551.97 FT TH S 12°10'06"E 651.48 FT THS 25°07'34"E 886.27 FT TO POB Location Physical 3900 JUNIPER HILL DR SNOWMASS VILLAGE Address: Subdivision: Land Acres: 35.000 Land Sq Ft: 0 it http://www.pitkinassessor.org/assessor/parcel.asp?AccountNumber=R003697 1/2 12/31/2015 Parcel Detail Section II Township I Range 19 9 85 2015 Property Value Summary Actual Value Assessed Value Land: 850,000 246,500 Improvements: 0 0 Total: 850,000 246,500 Sale Date: 1/3/2005 Sale Price: 750,000 Additional Sales Detail Basic Building Characteristics Number of Residential 0 Buildings: Number of Comm/Ind 0 Buildings: No Building Records Found Top of Page Assessor Database Search Options Assessor Home Page Pitkin County Home Page The Pitkin County Assessor's Offices make every effort to collect and maintain accurate data. However, Good Turns Software and the Pitkin County Assessor's Offices are unable to warrant any of the information herein contained. Copyright © 2003 - 2015 Good Turns Software. All Rights Reserved. Database & Web Design by Good Turns Software. http://www.pitkinassessor.org/assessor/parcel.asp?AccountNumber=R003697 2/2 Appraiser Recommendation for an Abatement Assessor Generated 0 Taxpayer Generated 0 To: Tom Isaac, Pitkin County Assessor From: Scott Giddings Date: 5/20/2016 Petitioner: Duff and Phelps for Juniper Hill LLC Schedule #: R003697 Parcel #: 264319400023 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: O..Deny 0 Approve as Submitted 0 Abatement/Refund Different than requested Abatement for Year: 2013 Abatement for Year: 2014 Data collection period July 1, 2010 to Data collection period July 1, 2010 to for year#1: June 30, 2012 for year#2: June 30, 2012 Assessment Rate: 29% Assessment Rate: 29% Tax Area: 066 Tax Area: 066 Mill Levy: 30.713 Mill Levy: 33.075 Actual Value this year: $ 850,000 Actual Value this year: $ 850,000 New Value: $ N/A New Value: $ N/A Assessed Value Tax Amount Assessed Value Tax Amount Original value: $ 246,500 $ 7,570.76 Original value: $ 246,500 $ 8,153.00 Corrected value: $ N/A $ N/A Corrected value: $ N/A $ N/A Refund: $ N/A $ N/A Refund: $ N/A $ N/A The basis of this recommendation is: The vacant parcel is under different ownership, Juniper Hill LLC, than the adjacent residential parcel, R003145 — Elliott, Carol. Per Colorado revised statute 39-1-102, C.R.S the contiguous lots must be under common ownership which these two parcels, R003145 and R003697 do not meet the criteria of the statute. After an onsite inspection of the parcel, found no distinct or obvious evidence this parcel is used as a unit in conjunction with adjacent residential lot on R003145. Chief Appraiser Approval: Assessor Approval: • Appraiser Recommendation for an Abatement Assessor Generated 0 Taxpayer Generated ❑ To: Tom Isaac, Pitkin County Assessor From: Scott Giddings Date: 5/20/2016 Petitioner: Duff and Phelps for Juniper Hill LLC Schedule #: R003697 Parcel #: 264319400023 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: (RI, Deny El Approve as Submitted ❑ Abatement/Refund Different than requested Abatement for Year: 2015 Abatement for Year: Data collection period July 1, 2012 to Data collection period for year#1: June 30, 2014 for year#2: Assessment Rate: 29% Assessment Rate: Tax Area: 066 Tax Area: Mill Levy: 32.597 Mill Levy: Actual Value this year: $ 850,000 Actual Value this year: New Value: $ N/A New Value: Assessed Value Tax Amount Assessed Value Tax Amount Original value: $ 246,500 $ 7,570.76 Original value: $ Corrected value: $ N/A $ N/A Corrected value: $ Refund: $ N/A $ N/A Refund: $ The basis of this recommendation is: The vacant parcel is under different ownership, Juniper Hill LLC, than the adjacent residential parcel, R003145 — Elliott, Carol. Per Colorado revised statute 39-1-102, C.R.S the contiguous lots must be under common ownership which these two parcels, R003145 and R003697 do not meet the criteria of the statute. After an onsite inspection of the parcel, found no distinct or obvious evidence this parcel is used as a unit in conjunction with adjacent residential lot on R003145. Chief Appraiser Approval: Assessor Approval: Pitkin County Assessor 506 East Main Street Suite 202•Aspen,CO•81611 1:!::::. .) • it / ..::::::::.:::::::::!„;\111' 4- — _ _ _ -_ , r, ._.._., .„ J .\ „I . .... ,.,,,,,-,,,,,- .____ ......._ . ., . . . . __ \\;\\ LIZ * `''�. ;. r f... WV' /73X -15 6hro` E.1104i . 110 r 47. br . „. . _ , 4:, -.. '•:-Ar.NOVIIIII1-• irt- k • ii'A .4.,::;,:..,'.4.,::;,:..,.1 J �I •• 7 F - Office Hours: 8:00-5:00 Mon-Thu Telephone Number: (970)920-5160 ' O 8:00-4:00 Fri Fax Number: (970)920-5174 j i1- AT " WHEN RECORDED RETURN TO: Name: Stephen Elliott Address: PO Box 2000 Aspen, CO 81612 fl $9( WARRANTY DEED THIS DEED,made this 3rd day of January, 2005,between Stephen Elliott aka Steve Elliott of the said County of Pitkin and State of Colorado, grantor, and Juniper Hill LLC, a Colorado limited liability company whose legal address is PO Box 2000, Aspen, CO 81612 of the said County of Pitkin and State of Colorado, grantee: WITNESSETH, that the grantor, for and in consideration of the sum of Ten dollars and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, has granted,bargained, sold and conveyed, and by these presents does grant,bargain, sell, convey and confirm, unto the grantee, his heirs and assigns forever, all the real property, together with improvements, if any, situate, lying and being in the said County of Pitkin and State of Colorado described as follows: (Doi, A parcel of land situated in Sections 19 and 20, Township 9 South Range 85 West of the Sixth Principal Meridian, Pitkin County, Colorado, said parcel is more fully described as follows: Beginning at a point whence the Southwest corner of said Section 19 bears South 26°55'28" East R otAbill 499.72 feet; thence North 88°39'00" East 1014.45 feet; thence East 1319.87 feet; thence South 200.00 feet; thence West 2282.87 feet; thence North 70°51'00" West 1182.20 feet; thence North 1227.54 feet; thence North 551.97 feet; thence South 12°10'06" East 651.48 feet; thence South 25°07'34" East 886.27 feet to the point of beginning. COUNTY OF PITKIN, STATE OF COLORADO File Number: 4323K Stewart Title of Aspen,Inc. Warranty Deed—Photographic Record(Individual) 505747 Page 1 of 2 111011E11 01/005/2005 211:46$ IIII l SILVIA DAVIS PITKIN COUNTY CO R 11.00 0 0.00 also known by street and number as: TBD Juniper Hill Rd., Snowmass Village, CO 81615 TOGETHER with all and singular the hereditaments and appurtenances thereto belonging, or in anywise appertaining, and the reversion and reversions, remainder and remainders, rents, issues and profits thereof, and all the estate, right, title, interest, claim and demand whatsoever of the grantor, either in law or equity, of, in and to the above bargained premises, with the hereditaments and appurtenances. TO HAVE AND TO HOLD the said premises above bargained and described, with the appurtenances, unto the grantee, his heirs and assigns forever. And the grantor, for himself, his heirs, and personal representatives, does covenant, grant, bargain, and agree to and with the grantee, his heirs and assigns, that at the time of the ensealing and delivery of these presents, he is well seized of the premises above conveyed, has good, sure, perfect, absolute and indefeasible estate of inheritance, in law, in fee simple, and has good right, full power and lawful authority to grant, bargain, sell and convey the same in manner and form as aforesaid, and that the same are free and clear from all former and other grants, bargains, sales, liens, taxes, assessments, encumbrances and restrictions of whatever kind or nature soever, except See Attached Exceptions The grantor shall and will WARRANT AND FOREVER DEFEND the above-bargained premises in the quiet and peaceable possession of the grantee, his heirs and assigns, against all and every person or persons lawfully claiming the whole or any part thereof. The singular number shall include the plural, the plural the singular, and the use of any gender shall be applicable to all genders. IN WITNESS WHEREOF,the grantor has executed this deed on the date set forth above. Stephen Elliott aka Steve Elliott 505747 01/05/2005 11:45f .00 D 0 11111111111111111111111111.00 STATE OF �[11C]�Q(� SILVILI DAVIS PITKIN COUNTY CO R COUNTY OF D'',•}Y.;,Y` The foregoing instrument was acknowledged before me this 3 day of --3-ar1 . RCQ5 ,by Stephen Elliott aka Steve Elliott. My fission c fres . Witness my hand and official seal. �,.��P, ,„ Notary Public: � :,o go .1504-- :=43:40TA4>:NAN_Is., G;o�z ter'... ,. � File Number: 43238 '� FO• � ��•:` ,, ,c Stewart Title of Aspen,Inc. � O'- N Warranty Deed-Photographic Record(Individual) _,n•COMM 1.5,ton E:cPatU. Page 2 of 2 AU4tt,'T 1.2000 III III 472492 09//19/2002 03:01P 411 Illllliil SILVIA DAVIS PITKIN COUNTY CO R 11.00 D 0.00 QUIT CLAIM DEED THIS QUIT CLAIM DEED, made this 19th day of September, 2002, is by and between Stephen Elliott (the "Grantor") ; and Carole Elliott, whose address is: P.O. Box 4100, Aspen, CO 81612 (the "Grantee") . WITNESSETH, That the Grantor, for and in consideration of the sum of Ten Dollars ($10 . 00) the receipt and sufficiency of which is hereby acknowledged, has remised, released, sold, conveyed and QUIT CLAIMED, and by these presents does remise, release, sell, convey / and QUIT CLAIM unto the Grantee, and Grantee' s heirs, successors and - 5 assigns, forever, all the right, title, interest, claim and demand 7_,01: 11A )^ which the Grantor has in and to the real estate located in the County of Pitkin, State of Colorado, which real estate is described on Exhibit A hereto (the terms and conditions of which Exhibit are incorporated herein by this reference) . TO HAVE AND TO HOLD the same, together with all and singular the appurtenances and privileges thereunto belonging or in anywise thereunto appertaining, and all the estate, right, title, interest and claim whatsoever, of the Grantor, either in law or in equity, to the only proper use, benefit and behoof of the Grantee, and Grantee' s heirs, successors and assigns forever. The singular number shall include the plural, the plural the singular, and the use of any gender shall be applicable to all genders. IN WITNESS WHEREOF, The Grantor has executed this deed on the date set forth above. STEPHEN E OTT • By: 11 ! _ _ ►� STATE OF COLORADO ss. COUNTY OF PITKIN The foregoing instrument was acknowledged before me this 19±-11 day of September, 2002 by Stephen Elliott . WITNESS my hand and seal. My commission expires: "5/.),6 ///,2 0 Z_.(4, Notary Publ j 0 Q brbO„ : y k , ,, „kilo"+'�"'' EXHIBIT A A Parcel of land being situated in Sections 19 and 20, Township 9 South, Range 85 West of the 6th Principal Meridian, Pitkin County, Colorado. Said parcel is more fully described as follows : Beginning at the Southwest corner of said Section 20; thence S 00°12 ' 47" E. , 110.29 feet along the Westerly line of said. Section 20 to the Southeast corner of said Section 19; thence N 76°39'31" W. , 684.42 feet; thence S 63°42 '15" W. , 356 .33 feet to a point on the Southerly line of said Section 19; thence N 89°59 '44" W. , 306.59 feet along said Southerly line; thence North, 657.16 feet; thence S 70°51'00" E. , 1182.20 feet; thence East, 2282 .87 feet; thence North, 200.00 feet; thence West, 1319. 87 feet; thence North, 961. 50 feet; thence East, 250 .00 feet; thence South, 848.00 feet; thence East, 1797.88 feet; thence South, 472 .46 feet to a point on the Southerly line of said Section 20; thence N 89°58 ' 11" W. , 156.50 feet along said Southerly line; thence S 89°13 ' 34" W. , 32 . 57 feet along Southerly line; thence N 89°59'48" W. , 2647.03 feet along Southerly line to the point of beginning. 382060 9-783 P--71. 06/09/95 03: 11P PG 2 OF 3 II II 1111 111111#111111 472492 Page: 2 2 09/19/2002 03:01P SILVIA DAVIS PITKIN COUNTY CO R 11.00 D 0.00 e . ,. s - -. a bra • a ..A u + '—' c25A at L e3 .,, _ _�5 ' 4;,R4; $ r 1 s2 I. ' • _ 1 • •+ • )1/4114;44,„ n■,� ". µ • • ,, �.. Yti ,cel ' _• w • } = 'fir � ... . ,, , / \,,j; , • t irt R 14. . r 1 ,Lir 4 • t • w- PI ; ,n , 41 r x $ _ • , 1- r .. ! G S pi • N'it "N.. r • \'''‘.4. ` #' ii ''''• i, r Rpy �... , i ,,;-,„7,,,.-„,1 A. 311 • 1 ->¢ e,,'41,014, 'a � L Li , (t9-c2 L r• } i i wi I 't.•••••••41•4'.. .- & 3 1 •.7:':: s. t ", ,f i tih Yy jY 2 M tTy 'xd.T `q.y fy 1 4s-i,. 'T r L h r , Kj a , _ `SOL t)`1'1 7un, �i �-) ll Lt----(---- ?-e A.'M ti. ,fill es` �ari+ya..i': w"l C� r r; /fin wMr iw , 4., K`. r / le* •,.. . oi s_ Nik s. .jt:-_,..1.'''' :- '''' ' s ,jek. -"'F{.r` � !S i. ref Fi Le • oU ) ) '.1 ) 111 Cl1Cli)--di1i �t:`� .. y�.. cid . . ti, .. ', 3- r f 3 ^� j - ,r . x. s r v ti3. `+ • --.44.- 4l �� d h • '''::,?..,,,;i.,' t 1, �`R ���'�. r ..p...:....,. ''..,' , , � �� • . kc Ez +fit- '_: '�+° Fri t .� t ,� , „. m ' of d, ;',:;/4,41`"," f e � :; d } -- I. f TY 4 N M 5 l' �. • ,4 ; f . •