HomeMy WebLinkAboutbocc.res.036.2017 FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY, 96 l / t .
(Section III or Section IV must be completed) (, ,h h ,
Every petition for abatement or refund filed pursuant to C 39-10-114,C.R.S.shall be acted upon pursuant to the pro ' ions 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$2,500)
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 petitiono1 r
abatement or refund in an amount of$2,500 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 completed if Section Ill does not apply) ' ,g5OhiN lie 03k, 1Prt
WHEREAS,the County Commissioners of pi Tic/ Al County.State of Colorado, at a duly and lawfully
called regular meeting held on S /7.t•1 /2.017, at which meeting there were present the following members
/-, Month Day Year
( ,onniss,cf ers ( ) ye iiewMr:)-'\, Bred pc. .halc.n 7 ?co-ft Clo, e( ci Ad
3\-€NQ ChO,
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 6-0-C(4 F F'- eing presen not present)and
// Name •
Petitioner Dili e Phelps (being present- of 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 appro,-approved in part--denied)with an abatement/refund as follows: .
(-)Li L/ . . v '° o . / q
Year .'s sse•Value Taxes A• e&Refund Year Assessed Value Taxes Abate/Refund
/ 0 i \IN.-_____---
Chairperson of the Board of County Commissioners'Signature
I. ,..._SQ(:•('i -'"Q "SU(lf?S •ounty Clerk and Ex-officio Clerk of the Board of County Commissioners .
in and for the aforementioned county, do h• eby certi r' ••.,•ove and foregoing order is truly copied from the
record of the proceedings of the Board of County -•_''.; SOOrot '�
I Ns•'"....... ;1I, *1
IN WITNESS WHEREOF,I have hereunto set ; epti and affixed..th:# -- of said County
ti6 % 1
thisday / i _ L f l l,e
�- of ). th / ' .• .)/
Month %7hYear •
0 '•. P -. ,+ Clerk's or Deputy Cou I. Clerk's Signature
Note: Abatements greater than$10,000 per schedule,per year, &Wit l "dupli ite to the Property Tax Adn\inistrator for review.
Section V: Action of the Property Tax Administrator
(For all abatements greater than$10,000)
The action of the Board of County Commissioners. relative to this abatement petition, is hereby
E Approved ❑Approved in part$ ❑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:Pitkin Date Received December 30, 2016
(Use Assessor's or Commissioners'Date Stamp)
Section I: Petitioner, please complete Section I only. r
Date: December 29,2016
Month Day Year
Petitioner's Name: Bell 26 LLC
Petitioner's Mailing Address: P.O.Box 1860, Bentonville,AR 72712 Agent:202 N.Lindsay Rd, Ste 201 .
Mesa,AZ 85213 '
City or Town State Zip Code -
SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY '
R013161 2735-121-32-002 Erdman Partnership Lot Split Lot 2(350 Lake Avenue)
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 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 parcel was used in conjunction with the adjacent residence on Sch R013160. The parcel was changed by the
Assessor's office from vacant land to vacant residential which changed the assessment rate from 29%to 7.96%.The •
Petitioner asks that the residential assessment rate be changed from 29%to 7 96%for the 2014 tax year.Petitioner
does not ask for a change in the value of the property,just the assessment rate.
Petitioner's estimate of value: g 3,840,000 (2014 )
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 S' nature •
By Daytime Phone Number(480 ) 248-8026
Agent's Signature'
'Letter of agency must be attached when petition is submitted by an agent.
11 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 2014
Actual Assessed Tax
Original S 3,840,000 S 1,113,600 37,352.36
Corrected S 3,840,000 S 305,660 10,252.44
Abate/Refund S 807,940 27,099.92
®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)(1)(D).C.R.S.
Tax year: 2014 Protest? ®No 0 Yes (If a protest was filed,please attach a copy of the NOD.)
❑Assessor recommends denial for the following reason(s):
Ass ssor's or putt' sessbPs Signaturo c 'c
15-DPT-AR No.920-66/11 r1
il.
Agency Authorization
Real Property Tax Matters
This will serve as formal authorization and notification by Bell 26 LLC (Client)that Pivotal Tax Solutions, •
LLC (Pivotal) and its representatives are hereby granted authority to act on behalf of Client in real property
tax matters (including valuations, direct assessments, tax surcharges, service charges, fees and additional
assessments) for the current and all past years within the applicable statute of limitations for the parcels listed
on the attached Schedule A.
Specifically, Pivotal is delegated full authority to represent Client in negotiating, compromising, settling or
otherwise dealing with all matters relating to real property taxes with the assessor's office, treasurer's office
and/or any other relevant government offices or agencies.
Furthermore, Pivotal is given authority to review, request and obtain copies of any and all information
(including appraisal records, tax bills and other pertinent information) held by the Assessor, Treasurer, or
any other governmental office or agency.
A photographic copy and/or a facsimile copy of this authorization are deemed to be the equivalent of the
original authorization and may be used as such. This authorization will remain in effect until revoked by
letter and signed by a corporate officer. Pivotal will provide Client with copies of appeals when required.
Authorized and C• tified b,Client: t
Signature: .� // //2v Date: 6/6/2016
Name/Title: Klatt Gallaher/Chief Financial Officer Phone: 480-659-0259
(Corporate Officer)
Pivotal Lead Agent: Christopher Glidewell/480-248-8021
Pivotal Tax Solutions, LLC
202 North Lindsay Road, Suite 201
Mesa, AZ 85213
(480)615-0376—Phone
(480)615-0318- Fax
• Appealsnpivotaltax.com
II /(7od w/ Pre- J
rr co a a�Vte a b.4c4,,L '
' Client: RAMI Holdings, LLC
Agency Authorization for Calendar Year 2016 and Prior
Schedule A
These properties are Owned, Occupied, and/or Controlled by Client.
State County Parcel Owner Address City
CO Pitkin 273512132001 Bell 26 LLC 360 Lake Avenue Aspen Ikkd va w r�
CO Pitkin 273512132002 Bell 26 LLC 350 Lake Avenue Aspen
CO Pitkin 273718249013 Bell 26 LLC 555 E Durant Avenue Aspen roof i)eof
Appraiser Recommendation for an Abatement
Assessor Generated 0
Taxpayer Generated E
To: Tom Isaac, Pitkin County Assessor
From: Cheryl Hasselbring
Date: April 6, 2017
Petitioner: Bell 26. LLC
Schedule #: R013161
Parcel #: 2735-121-32-002
The appraiser has completed a review of the referenced property, as of this date, and hereby
submits a recommendation as stated below:
0 Deny
0 Approve as Submitted
❑ Abatement/Refund Different than requested
Abatement for Year: _ 2014 Abatement for Year:
Data collection period July 1, 2010 to Data collection period July 1, 20 to
for year#1: June 30, 2012 for year #2: June 30. 20i
Assessment Rate: 29% to 7.96% Assessment Rate:
Tax Area: 001-1-AFS-001 Tax Area:
Mill Levy: 33.542 Mill Levy:
Actual Value this year: 3,840,000 Actual Value this year:
New Value: 3,840,000 New Value:
Assessed Tax Amount Assessed Tax Amount
Value Value
Original value: $ 1,113,600 $ 37,352.36 Original value: $ $ •
Corrected $ 305,660 $ 10,252.44 Corrected $ $
•
value: value:
Refund: $ 807,940 $ 27,099.92 Refund: $ $
The basis of this recommendation is:
After an inspection of the property on 12/16/14, it was determined that Lot 2 of the Erdman Partnership Lot •
Split was being used in conjunction with the residence on the adjacent Lot 1, Erdman Partnership Lot Split. Lot
2 was landscaped with lawn and trees and was maintained as an extension of Lot 1. So. as of January •
1, 2015, the classification was changed from Vacant Land to Residential. The property should have had the
residential classification for 2014 as well, so I recommend approval of the classification from Vacant to •
Residential.
Chief Appraiser Approval:
Assessor Approval: i.114
I
41116
,! � t�o. r 7 , �,_•,,,,?'
t :ii::‘,. -1111)1r: a
44
7 - "„ 1, •,
lib I• ir
.11.-• Ff ye I '1111F-
, -
3
E
0
0 `
Z
tt ' � .
11 lay
,. 1-
s.
I 'r. _'ti. _ +.
t ' I re: Or & .4 • _
..4.
r rf
1 i i 1 , •Akt _ ,, ..-iir ... * ... e ' , - 4-'--- . '. - '
oliiiiodi . ..
Vt;dille6
or
A -
4 1 r
or KIN
COUN• T
ASSESSOR
April 11, 2017
Wayne Tannenbaum
Pivotal Tax Solutions
202 North Lindsay Road, Ste 201
Mesa, AZ 85213
RE: Sch No: R013161, Erdman Partnership Lot Split, City of Aspen, Colorado
Dear Wayne:
The Board of County Commissioners will consider your petition for abatement of taxes on the
above listed property at a hearing scheduled for May 2, 2017 between 10:00 and 11:00 A.M. The
meeting will take place in the County Courthouse meeting room located at 506 East Main Street,
Aspen, Colorado. There are several hearings scheduled at this time. While we can't guarantee
exactly when your hearing will commence, we do not think any of them should be prolonged.
The hearing is taking place because the amount of the refund is over$10,000. The Pitkin County
Assessor is recommending Approval of your abatement request. Enclosed for your information is
the material that is being included in the commissioners'packets for this hearing. Please call me at
920-5164 if you have any procedural questions.
Although the Assessor is recommending approval 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,
014424.6is),„;v
Cheryl A. Hasselbring
Certified Residential Appraiser/Appraiser III
Pitkin County Assessor's office
Enclosures
Pitkin County Assessor's Office
506 E. Main Street, Suite 202 •
Aspen, CO 81611
(970) 920-5160 •