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HomeMy WebLinkAboutbocc.res.090.2016 .--/L/7 a 3 icel. 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 lu: 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) R `7(+^JVf/4t Aet. Cj r iCi�i , WHEREAS,the County Commissioners of >i r/. i "L County,State of Colorado,ata duly and lawfully called regular meeting held on h / /,i0f/4 at which meeting there were present the following members: 61 i1ttSl tov.. ----)Month Mcce,1 _l 11l a Liv,.( Y �� C✓f l i� r� )Year J vz. u )')a I CIL lel Ott, yy f6-,ea��j� �1 c<lizu�f with notice of such meetirig and an opportdhity to be present q.ving been given to the Petitioner and the Assessor of said County and Assessor A4.f l'y //fY 2 t; ti ((being present1-not present)and Nam=r Petitioner , JUS--& -4 f being presen not present),and WHEREAS,the said Name County Commissioners have carefully conside -d the wl In pe(Ion,and are fully advised in relation thereto, NOW BE IT RESOLVED that the Boar. a -e)with the recommendation of the Assessor, and that the petition be(approved--app ,pa ith an abatement/refund as follows: fes. • fl1 Year Assessed Value Tax• Ate/Refuu411i1 .; il0 ''• :'C�y.arson of the Board of County'oro ioners'Signature - � �y1.-•e.y 1AL, 'cgr J Icio Clerk of the Board of t aunty Commissioners in and for the aforementioned county,do here:` -�.%•'' at 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 Oa— day of f, C.' l 2)6)f e.: Month ? Year /( / Coun Jerk's or Deputy County Clerk's Signature Note: Abatements greater than$10,000 per schedule,per year,must be submitted in dupli ate to the Property Tax Administrator for review. Section v: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby ❑Approved ❑Approved in part$ 0 Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/15 VN5 PETITION FOR ABATEMENT OR REFUND OF TAXES County: Pitkin County Date Received (Use Assessor's or Commissioners'Date Stamp) Section I: Petitioner,please complete Section I only. RECEIVE Date: Month Day Year Petitioner's Name: Leddy Thomas A C/O Duff&Phelps,LLC DEC 3 1 2015 12/28/2015 Petitioner's Mailing Address: 1200 17th Street Suite 990 ^I.,., Denver CO 80202 @�-A'SSE SSOR City or Town State Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY R021391 40 SPRUCE CT ASPEN Subdivision:LEDDY-COOPER Lot:2 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(R021390)under the common ownership entity Leddy Thomas A. 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: $3,240,000 (2013 )and $3,240,000 (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 )749.9003 Agent's Signature* bruce.cartwright©duffandphelps.com Email "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 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 flied,please attach a copy of the NOD.) Tax year. Protest? 0 No 0 Yes (If a protest was flied,please attach a copy of the NOD.) i?5Assessor recommends denial for the following reason(s): t,5 ne* j ,r i,Dectt`1 C 'i jU41- Ike-sl cloy. Assessor's or Deputy Assessor's Signature 15-DPT-AR No.920-66/15 -,Q it Bata 7 Sch# - 21391, Thomas Leddy, Leddy-Cooper Subdivision, Lot 2 The petitioner is requesting an abatement for tax year 2013, 2014, and 2015. For each of these tax years, the valuation is not subject to dispute, only the vacant land classification. The subject property is under common ownership with the adjoining Lot 1 which is improved with a residential dwelling. Petitioner's agent contends that the vacant lot is being used in conjunction as a unit with the adjoining residential parcel and therefore should be reclassified as residential Wendy Schultz in the Assessor's office did a site inspection of the two parcels on May 20, 2016 and found no current use. There is a platted access easement to Lot 1 which crosses Lot 2 but this in and of itself would not constitute a residential use. The two parcels are separated by a berm and a row of trees, lot 2 is not fenced and does not have any other improvements (landscaping, irrigation system, etc.) that would indicate the two lots are being used as a unit. In addition, lot 2 has been listed separately for sale since 2010 which indicates that the two parcels are not likely to be sold as a unit. Based on the lack of actual residential use making this parcel "integral"to the home on lot 1, the Assessor's office is recommending that the classification of the subject property remain as vacant land. If approved as requested, the refund would be: tax year 2013 - $11,552; tax year 2014 - $11,550; 2015 -$12,963 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 is requesting that the vacant property adjacent to the improved property they also own be reclassified as residential. The parcel in question was split off from the adjacent improved site in 2009. The parcel has been listed for sale without the fathering site at least occasionally since 2012 so it is not likely to be conveyed with the improved site. It was for sale as a vacant site during the periods requested for reclassifications and is believed to be currently for sale There is no obvious ongoing use of the site from the fathering site. There is a platted access easement across the site which will remain in place whether the unit is sold or not and whether the vacant site is improved in the future. There is a berm maintained by the owners of the improved site and there is fencing on 3 sides. The only structure or other improvement on the body of the vacant site being a viewing tower. (Continued on the following Page) Although the site may offer buffering or privacy, as evidenced by the attempts to sell, that it appears not essential or integral or not the primary purpose. I recommend that the request to designate the site residential be denied. (-46-22r6,7/r Stephen C. Hach Below, in addition to the information provided at the hearing by the Petitioner and the Assessor, is information that I 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# - 21391, Thomas Leddy, Leddy-Cooper Subdivision, Lot 2 The petitioner is requesting an abatement for tax year 2013, 2014, and 2015. For each of these tax years, the valuation is not subject to dispute, only the vacant land classification. The subject property is under common ownership with the adjoining Lot 1 which is improved with a residential dwelling. Petitioner's agent contends that the vacant lot is being used in conjunction as a unit with the adjoining residential parcel and therefore should be reclassified as residential Wendy Schultz in the Assessor's office did a site inspection of the two parcels on May 20, 2016 and found no current use. There is a platted access easement to Lot 1 which crosses Lot 2 but this in and of itself would not constitute a residential use. The two parcels are separated by a berm and a row of trees, lot 2 is not fenced and does not have any other improvements (landscaping, irrigation system, etc.) that would indicate the two lots are being used as a unit. In addition, lot 2 has been listed separately for sale since 2010 which indicates that the two parcels are not likely to be sold as a unit. Based on the lack of actual residential use making this parcel "integral" to the home on lot 1, the Assessor's office is recommending that the classification of the subject property remain as vacant land. If approved as requested, the refund would be: tax year 2013 - $11,552; tax year 2014 - $11,550; 2015 - $12,963 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 $ 61"1 4.)ear i ' , Le- Duff& Phelps, LLC is authorized to represent LEDDY THOMAS Aa for the property known by account number R021391 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 R021391 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 LEDDY THOMAS A or Duff& Phelps, LLC. e-s�, � Q `" 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: :7 7 S-,-/7 .4( PRINTED NAME: -7-110,,,s- TITLE 1►a,,,s'TITLE (in Relationship to Owner Entitie DATE EFFECTIVE: /1-70 /I Notarize Pitkin County Treasurer Account Parcel Number Receipt Date Receipt Number R021391 273707106002 Jun 16,2014 2014-06-16-25-134937 LEDDY THOMAS A 50 SPRUCE CT ASPEN,CO 81611 Situs Address Payor 40 SPRUCE CT LEDDY THOMAS A OR LESLIE COOPER 50 SPRUCE CT ASPEN,CO 81611 Legal Description Subdivision:LEDDY-COOPER Lot:2 Property Code Actual Assessed Year Area Mill Levy VACANT RES LOTS-0100 3,240,000 939,600 2013 008 27.189 Payments Received Check $12,773.40 Check Number 6587 Payor LEDDY THOMAS A OR LESLIE COOPER Payments Applied Year Charges Billed Prior Payments New Payments Balance 2013 Tax Charge $25,546.80 $12,773.40 $12,773.40 $0.00 $12,773.40 $0.00 Balance Due as of Jun 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 R021391 273707106002 Mar 23,2015 Feb 26,2015 2015-03-23-22-149382 LEDDY THOMAS A 50 SPRUCE CT ASPEN,CO 81611 Situs Address Payor 40 SPRUCE CT LEDDY THOMAS A 50 SPRUCE CT ASPEN,CO 81611 Legal Description Subdivision:LEDDY-COOPER Lot:2 Property Code Actual Assessed Year Area Mill Levy VACANT RES LOTS-0100 3,240,000 939,600 2014 008 27.725 Payments Received Check $13,025.20 Check Number 6686 Payor LEDDY THOMAS A Payments Applied Year Charges Billed Prior Payments New Payments Balance 2014 Tax Charge $26,050.40 $0.00 $13,025.20 $13,025.20 $13,025.20 $13,025.20 Balance Due as of Feb 26,2015 $13,025.20 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 A " (Use Assessor' 1 to e ' tamp) Section I: Petitioner,please complete Section I only. JAN N 1 5 2016 Date: 01/08/2016 J hi Month Day Year PITKIN COUNTY ASSESSOR Petitioner's Name: Leddy Thomas A C/O Duff&Phelps 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 R021391 40 SPRUCE CT ASPEN Subdivision:LEDDY-COOPER Lot:2 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(R021390)under the common ownership entity Leddy Thomas A. 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: $,3,240,000 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 D 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.) 'Assessor recommends denial for the following reason(s): Lo+ t`5 tA6 be;n (•1 ay/sync/if" ON-11 ►1e) T diVt. Assessor's or Deputy Assessor's Signature 15-DPT-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$10,000) The action of the Board of County Commissioners,relative to this petition,is hereby El Approved ❑Approved in part$ ❑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 S``e, � 1-e Duff& Phelps, LLC is authorized to represent LEDDY THOMAS Aa„for the property known by account number R021391 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 R021391 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 LEDDY THOMAS A or Duff& Phelps, LLC. p f-- C.tQ 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: %1►a S • e14— L•esJ'G l 6#4042TITLE (in Relationship to Owner Entitie �J DATE EFFECTIVE: /2//��/S— Notarize 12/31/2015 Parcel Detail Pitkin County Assessor Parcel Detail Information Assessor Property Search Assessor Subset Query Assessor Sales Search Clerk& Recorder Reception Search Treasurer Tax Search Search GIS Map GIS Help Basic Building Characteristics Value Summary Parcel Detail Value Detail Sales Detail Residential/Commercial Improvement Detail Owner Detail Land Detail Photographs Tax Account Parcel Property 2015 Mill Area Number Number Type Levy 008 R021391 273707106002 VACANT 27.076 Primary Owner Name and Address LEDDY THOMAS A 50 SPRUCE CT ASPEN, CO 81611 Additional Owner Detail Legal Description Subdivision: LEDDY-COOPER Lot: 2 Location Physical Address: 40 SPRUCE CT ASPEN Subdivision: LEDDY-COOPER Land Acres: 1.025 Land Sq Ft: 0 2015 Property Value Summary Actual Value Assessed Value I it II I http://www.pitki nassessor.org/assessor/parcel.asp?AccountN urn ber=R021391 1/2 12/31/2015 Parcel Detail Land: II 3,240,00011 939,6001 Improvements: 0 0 Total: 3,240,000 939,600 Sale Date: Sale Price: 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.pitki nassessor.org/assessor/parcel.asp?AccountN um ber=R021391 2/2 Appraiser Recommendation for an Abatement From: Wendy Schultz Date: 05/20/2016 Petitioner: Thomas A Leddy Schedule#: R021391 Parcel #: 273707106002 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: d Deny ❑ Approve as Submitted ❑ Abatement/Refund Different than requested Abatement for Year: 2013 Abatement for Year: 2014 Data collection period 7/1/10— Data collection period 7/1/10— for year#1: 6/30/12 for year#2: 6/30/12 Assessment Rate: 29% Assessment Rate: 29% Tax Area: 008 Tax Area: 008 Mill Levy: 27.189 Mill Levy: 27.725 Actual Value this year: 3,240,000 Actual Value this year: 3,240,000 Recommended value: 3,240,000 Recommended value: 3,240,000 Assessed Tax Amount Assessed Tax Amount Value Value Original value: Original value: Corrected Corrected value: value: Refund: Refund: The basis of this recommendation is: For tax years 2013 and 2014, the subject property did not meet the required criteria as required for residential land classification. The property is not being used in conjunction with the main residence. The only feature on this lot is a viewing platform for real estate agents. There is a small berm and a row of trees separating the two lots which proves that they are not being used together. This lot has been listed for sale since 2010 and the sale does not include the home parcel. Per the listing, they have approved building rights for 9,923 square feet. Appraiser Recommendation for an Abatement From: Wendy Schultz Date: 05/20/2016 Petitioner: Thomas A Leddy Schedule #: R021391 Parcel #: 273707106002 The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: Deny D Approve as Submitted ❑ Abatement/Refund Different than requested Abatement for Year: 2015 Abatement for Year: Data collection period 7/1/12— Data collection period for year#1: 6/30/14 for year#2: Assessment Rate: 29% Assessment Rate: Tax Area: 008 Tax Area: Mill Levy: 27.076 Mill Levy: Actual Value this year: 3,240,000 Actual Value this year: Recommended value: 3,240,000 Recommended value: Assessed Tax Amount Assessed Tax Amount Value Value Original value: Original value: Corrected Corrected value: value: Refund: Refund: The basis of this recommendation is: For the tax year 2015, the subject property did not meet the required criteria as required for residential land classification. The property is not being used in conjunction with the main residence. The only feature on this lot is a viewing platform for real estate agents. There is a small berm and a row of trees separating the two lots which proves that they are not being used together. This lot has been listed for sale since 2010 and the sale does not include the home parcel. Per the listing, they have approved building rights for 9,923 square feet. a - 11 ey ;. {_ w tt 2 .. # . i411. b 'rl Aok " 'a + s . Y, , 10.....4[.... y --- h • ,: r t Aij I , ... „ ,. i • • moi. g-` " `' m r y. ot, AVINLIMP-,iinit4 -- * ''''''A'_ '''',7gle',.14'11:"7: .'.:'''..H'::::''."4.''' it _. . ,. fi ; 1..'i,- ,..::c"..-7.,,,e,:, . ' , ! ado *. } .. P -b .. ' 'A' r tiff: h alA' • # W. > j iSiT`, -� _-' �.. t -*I r; a '`4,, p�� ! b �'. Boa LAAOSCMiNo(r1.) lC `\ '\ e I" n OBENIo 0 1 a \ ` » l + Y 6AC°noB 1 . srac \,\\ s..,',:. O _..Ii_ ' -! AZ\ IMMI I \. I kr/v/ry •� ,y4°�t k 3 j e e.s I _ - s�1 f if ACCESS EASEYERT SERNNO LOT 1 J. ' X11 k Ei V , \ '\'. (, (ACROSS LOT 2 FOR - y, I ME ROVE(OF LOT I) :- .\,.,'',,,.,\. : I LOT TWO Ck • y°7- A ` A \ c� 1 GROSS AREA=44651± SQ.FT. 1.025± AC. . ' \ \ .y. � ` 327•38'39'1/ 't'.'- ' • O ' 7.28• WATER URE EASEMENT : ::: ,,. ,..\' 1 6 ` \` y,1 ,Siranal anwndad/6•t 24'mamas Oxman!araz on lot it, \ 14 p�Ip lB GEND 1 `\ �� ' ENO.BL.Y.RRASS CM +P FIRE MMRANT .. ,� iam- A RATER VALVE _ N 88'49'00'I 266.66' I O! -n„ • v..........---,9m .& was sTaa — C 1/1 57 478' 0 SERER MANHOLE F71a B.L.Y.BRASS CM —w w— SOWER LINE I o o— 1.000 FENCE SOPRIS ENGINEERING - LLC -• „- EFENCE ._ VW.UNE CIVIL CONSULTANTS 502 MAIN STREET. SUITE A3 I RECEPTIONS,-NOM,°_ 711°'4” -_ .ti ''',P '•' - V t `fir. ---0, -•'- _ _ � .- `. ; --,a - • r .-- \_ Y • . . fes' �{ bt�r.� — S#,'';-/1 .1,.4-.'17- �.�{�� . . ..i. 01.04__,, = K 4' *1i { i l + • • a, 1 . ., y x . uj. a 4w 1...T 1111111111111•"" . .. .1''''", i '— 2-. — - ell r --- _ 4 Wf. `phi i 4 . 11. • ..„t ° l� � ',`^ - 1 ' � }.; � 4 tl } •Y -t • r ; .IIv i ... .;•:, !.. qn -to""1"t.,% r i - j r'{ ! :•'' • ^ flexmls Web Page 1 of 4 Property Type: RES Vacant Land Address:40 Spruce Court,Aspen,CO 81612 Status:Active Asking Price:$3,595,000 List 136132 List Price Per/Acre: 3,524,509.8 Number: Auction: No • -• Type: Single Family FAR: Yes Lot Parcel#: 273707106002 N Sub-Type: N/A Taxes: 25,546.8 * n:.r - Area: 01-Smuggler '. Tax Year: 2013 Major Area: Aspen Transfer Tax: No Sub/Loc: Spruce Street Earnest$/%: 50,000 County: Pitkin -#24Earnest$Payable title company Lot Size: 43,001 -65,000 To: Lot SqFt: 44,651 HOA Dues: Acreage: 1 -3 Payment Per: Nbr of 1.02 Special Acres: Assessments: Zoning: R-30 Legal: Leddy-Cooper Lot 2 :'C01 4 Property of Aspen/Glenwood MLS Parcel#: 273707106002 Account#: R021391 Public Remarks:Amazing views of Aspen Mountain just a short distance from town center.GMQS approval for total of 9,923 SF:5173 SF above grade+4000 SF subgrade+750 garage. Development rights vested to December,2017. Lots of sun and privacy.Viewing platform. See video under Photos/Virtual Tour.No transfer tax! Directions:Gibson Ave to South Ave to Spruce St to Spruce Ct.Lot is on left with sign on it. Addendum: Short Sale:No Gas:Available Sign:Yes REO:No HOA Dues Y/N:No Showing Instructions:Vacant Foreclosure:No HOA Dues: Sanitation:Sewer Access:Paved HOA Amenities: Terms Offered:Cash Agency: HOA Fee Includes: Water Rights:None Crops:No Lot Description:Cul-de-Sac; Rolling;View;Wooded Lot Water:City Documents on File:Easements;Survey Mineral Rights: No Agency:Excl Right to Sell Disclosures: Easements Possession:DOD Deeds:General Warranty Electric:Yes Possible Use:Single Family Extras:Underground Utility Member Association:Aspen Association Sold Price Per/Acre: 0 DOM:616 ADOM:616 Listing Date:09/15/2014 Seller's Name Leddy and Cooper Under Contract Date TB%:2.5 BB%:2.5 Variable Comm:No Original List Price:3,595,000 Fallthrough Date: Flat Fee:No LA:Jane W.Moy Coldwell Banker Mason Morse-Aspen 970-925-7000 970-379-1788 jane@janemoy.com Information is deemed to be reliable,but is not guaranteed.©2016 MLS and FBS.Prepared by Larry Fite on Monday,May 23,2016 12:20 PM.The information on this sheet has been made available by the MLS and may not be the listing of the provider. http://ags.flexmis.com/cgi-bin/mainmenu.cgi?cmd=sry+srch_rs/print.html&printSelection... 5/23/2016 flexmls Web Page 2 of 4 History for MLS# 136132 40 Spruce Court,Aspen,CO 81612 $3,595,000 + MLS# Status Price % Change Date DOM Address – 136132 Active $3,595,000 1670.9% 11/03/2015 616 40 Spruce Court + Active $3,595,000 11/03/2015 202 + Expired $3,595,000 11/02/2015 202 + New $3,595,000 09/16/2014 615 - ' - ose. , : -,::: ,O I - -; . . -fie Court—$anaciiu – 126107 Expired $3,500,000 -21.3% 12/20/2013 546 40 Spruce Court CO. + Expired $3,500,000 12/20/2013 + New $3,500,000 06/22/2012 546 – 117207 Expired $4,450,000 01/01/2012 546 40 Spruce Court + Expired $4,450,000 01/01/2012 + Price Change $4,450,000 -6.3% 06/10/2011 205 + Active $4,750,000 01/05/2011 361 + Expired $4,750,000 01/01/2011 364 + New $4,750,000 07/01/2010 549 http://ags.flexmis.com/cgi-bin/mainmenu.cgi?cmd=sry+srch_rs/print.html&printSelection... 5/23/2016 flexmls Web Page 3 of 4 Photos for MLS # 136132 40 Spruce Court,Aspen,CO 81612 $3,595,000 View of Aspen Mountian 40Spruce_HiRes001 r . ,* ©2 1'rope'6f9f i49 n?Glenwo©d RJIC "` ©2014 Property of Aspen/Glenwood MLS 40Spruce_HiRes002 40Spruce_HiRes003 „iirN. . tti 3.,, ,fir '' -- .,c ";. I '.', -;. 1 .4 _-raiii.' 3C _.,..m.,,,, ,,_. _ Y«t .i.1„r : brty of AspeniGlenwoodr rrae ©2014ePP rty oMspen/Glenwood MLS 40S.ruce HiRes004 40S•ruce HiRes005 ff +a- IPA ......... - i .0 n1 ,11# cCj?17i1 4 F'r-,perty of Aspen/GIenVi"oocl i.1L :• IS ©201 4 Property of Aspen,'GlenwoodMLS-" : http://ags.flexmis.com/cgi-bin/mainmenu.cgi?cmd=sry+srch rs/print.html&printSelection... 5/23/2016 flexmis Web Page 4 of 4 MLS#136132 40 Spruce Court,Aspen,CO 81612 $3,595,000 40S•ruce—HiRes006 40Spruce_HiRes007 'C?201 4 Property of Aspen,Glenwood MLS = roperty of Aspen,Glenwood MLS 40Spruce_HiRes008 40Spruce_HiRes009 y { 2a 1 4 Propet'b;of Aspen/Glen. I ML:? ©201 r of ti,s en GI n old 14 40S•ruce HiRes010 frf http://ags.flexmis.com/cgi-bin/mainmenu.cgi?cmd=sry+srch rs/print.html&printSelection... 5/23/2016