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70 Lodsoln Dcl04- FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY Dt py$ L+cL . {Section In or secuon IV must be completed) '3 k von Peyton!x abaleTerl Jr Scrod Ileor r.goanl Y. (3-lC 9a,C9 S &}ate be Raet.,;c',aa'.,h rho-mNGors of Irro senor,ld the Goad or Cmmy Cnrnmissonors or tee Assessor,ex epproprI,tewOOlm cc muntl:b o!tne la dirk g coal peullon,§39-111 ) CRs *'J 3 :70/1 "S.tt'.+oluf/Cu lip �' Stiction 1fl Written Mutual Agreement of Assessor and Petitioner {only forabMemema up to$1o,Ooo) be Corr r'sstc'v's of Co.nty authcize The Ass'sscr h}ResoEtton No _ to review petitions for aoatement or refund arid to set!e by wrtten mutual agreement any such Deuton tor abatement or refund in an amount of$10,000 or less ref tract,parcel,or lot of land or per schedule of personal property,in accordance with§39-1-113{1 5),C R S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of TaxYer Tar Year __ I Actual A#Asssed itx p,tuai Awad Tax Original __ Corrected . r ,, c a r, --rcc Abate/Refund /tote.Tna✓drab amount does nM lndude xcaved interest penalbes,and fees assnnaled win ale anernr dennoLuct•l,payments apnKable ?Prase contact Ca SocityTreabtr rferM;wren/eJorcafic, =edsaner$cynawm Dene '—' '--..—' Maessoor Oep:.tyAnessonsi 'awre Date Stepan IV: Decision of the County Commissioners (Must ba completed ifsectionAl does not apply) h WHEREA£ :is CountyComnlssoner5 c' ( %f'/A/ ?JIM 4401 dulya 4'y Gov't,. prose 2Eo at a arid!ewers: called regular meeting held on Month0 //ay f Year ai w,M�/ch meeting there wore present the following members: SieTC(S:4Day Year !',Arts/ fl'dar <' - sS ..ftue CA;4d, fhascngan _ with notice of such meeting andanopportunity to be present braving been given to the Fe1M1lonnr and the Assessor of card County and Assessor,y{R,c_r_+{ Cr It oeingpresen- nofpresenf)and Name Pebhoner (being presentinot prescnt presentinot presc.3 and WHEW AS,the said County Commissioners have carefully considered The within petition,and are fully advised in relation Thereto, NOW BE If RESO)VED,that the Board(agrees-does not agree)with Me retximmentlauon of the Assc ssar and the petrtldn oe(approved-approved in part–denied)with an abaremenlreTund at.follows nor ASsessrd Value texas gnealµeruntlr AssesctdValue 1 'hoes AnapMetuntl ; i(" /// of the Via.of eo rs�ty cceh'SLone tore /CSIth ^ereby D_" .i at.th .Yhc :going° or. .nilly eprmrsm Met Illi for hrororemengs of edoheounti* ,r Atthe g. �: • _gringorderiS,iruty Gepted from Un record of the proceedings of the Boaid of County issionerso '�. a,yr __ IN WITNESS WHEREOF,Ihh'aa'w cerdento set ..A3a tie}=,;. sem Cu.ny this. I� day ofv1Uiy r 4t j H'f / I l 1 {,t!,.y v .............'�=.. kA a ',� C 'CORAr as t:;a's n:u.a Deputy Yrs Mvre Note Abalemebts greater than$11I,lIW per schedule,per year.moot be submitted in du'In f to the Property Tax Admrni trator tui review. section v: Action of the Property Tax Administrator :For MI abatements greater than$10,0001 The action of the Board of County Commissioners,relative to this abatement pettron Is hereby 0 Approved 0 Approved m part$_ , El Denied for the following,eason(st sweats Signature prpeay Tae Admmrseatart 51yneima Dare 15-OPT-AR No 920-66/15 ..___..` ' " PETITION FOR ABATEMENT OR REFUND OF TAXES County Palin Date Received ' (Use F ssessnrs or Commtssroners'Dile Stamp) Section I: Petitioner,please complete Section I only. 3 U Date 12 30 2016 Month Day Year Petitioners Name 70 Larson Onve Holdings,Lid Petitioners Mailing Address 1Q50 11th slraet,NW Suite 301 Washington DC 20038-5555 CM or Town State Zip Code Pc,U' SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY -2.74,.b-2 '90` c.. .raon J 0 2045351070'1Lot P 92 simwond Sixteen 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) 2014 and 2015 are incorrect for the following reasons (Briefly describe why the taxes have been levied erroneously or Illegally,whether due to erroneous valuation,irregulanty In levying,clencal error or overvaluation Attach additional sheets if necessary) The Lois should be classified as residential,as they are used in conjunction with Pe residential,mpro.emenle on Lot R-94,Starwood Svteen See attached ( - LC)k) Petitioner's estimate of value $1,840, 000 (2014 )and $ !e4o00000 (2015 ) Value Year Value Year I declare,under penalty of perjury In the second degree,that this petition,together with any accompanying exhibits or statemeppppppts,has been prepared or examined by me,and to the best of my knowledge,information and belief,is true,correq,and complete Ili, Daytime Phone Number l ) Petitioners Signature I l ., _ _____ Email By / Daytime Phone Numberf 920 )928-9393 Agent's Signature' Email aspeniaw@neileylaw corn 'Letter of agency must be attached when petition Is submitted by an agent If the Board of County Commissioners,pursuant to§3910-114(1),C R S,or the Property Tax Administrator pursuant to 5 39-2-116 C R S denies the pebbon 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,CRS,within thirty days of the enby of any such dedslon,Si 39-10114 5(1) C R S Section II: Assessor's Recommendation (For Assessors 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 Me grounds of overvaluaton.no abatement or refund of lams shall be made if an objeoton or protest to such valuation has been Med and a Notice of Determmalicn has been marled to the tmyaee:§39-1C-114(1)(4)0 CD),C R S Tax year Protest, El No ❑Yes (If a protest was fled,please attach a copy of the NOD) Tax year Protest? DNo 9 Yes (It a pmtstwas filed,please attach a copy of the NOD) XIAssessor recommends denial for the following reason(s) P 'e e ippt.CY c s • As 9"a soh or rY.S.' ty - s Signature 15-DPT-AR No 920£6/15 NOTICE OF DETERMINATION ON PETITION FOR ABATEMENT OR REFUND OF TAXES BOARD OF COUNTY COMMISSIONERS 123 EMMA ROAD, SUITE 106 BASALT, COLORADO 81621 (970) 920-5157 PITKIN COUNTY, COLORADO Date: July 18, 2017 Petitioner: 70 Larson Drive Holdings, LTD Schedule No. R003602 and R003600 Dear Petitioner's Representative: Pursuant to CRS 39-10-114, you have requested that the Board of County Commissioners (BOCC) consider your petition for abatement or refund of taxes • At a meeting held on July 12,2017, it was the decision of the BOCC to : riApprove abatement as requested Approve a partial abatement for Tax Years 2011 and 2012— Resolution copy attached xi Deny the petition for abatement Further appeal procedure:If the Board of County Commissioners(CRS 39-10-114(1)) or the state property tax administrator(CRS 39-2-116)denies the petition for refund or abatement of taxes In whole or in part, the petitioner may appeal to the Board of Assessment Appeals (1313 Sherman St, Room 315, Denver, CO 80203, 303-866-5880) pursuant to the provisions of CRS 39-2-125(f)wrthin 30 days from date of the BOCC decision For further information regarding the Board of Assessment Appeals you can visit their website ©http://www.dola colorado gov/baa • Refund, if applicable. If an abatement petition was approved In full or in part, the assessor will adjust his records accordingly and the treasurer will process a refund if the taxes were previously paid. G\bacc\boe\abatem entdenialletter2017 doc 6/28/2017 Pitkin County Mail-R003600 E.R003602 Jeanette Jones <jeanette.Jones@pitkincounty.ccom> R003600 & R003602 haf/if7/Le1- t# I 1 message Steve Hach <ucphach@rof.net> Mon, Jun 26. 2017 at 1016 PM To Jeanette Jones <leanette.tones@pitkincounty.com> R003600 (lot 92) R003602 (lot 95)70 Larson Dr. Starwood, 70 Larson Dr. Holdings represented by Rick Neiley The properties asking for Residential classifications are located adjacent and contiguous to R003601 Lot 94. All are owned by the same owner and were purchased at nearly the same time from the previous owner who also owned all 3 properties. The two lots offer pnvacy and maintain views to enhance the enjoyment and value of the residential lot 94. There is an easement for a community water tank that is just off of the three lots which also serves as access to at least lot 92 at this time and possibly and older microwave repeating antenna that may or may not be in service The cntena for determining if a site qualifies for a residential classification is as follows • Are the contiguous parcels under common ownership? • Are the parcels considered an integral part of the residence and actually used as a common unit with the residence? • Would the parcel(s) in question likely be conveyed with the residence as a unit? • 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? First, reading the subject ARL section as a whole, it is clear that the intent of the meaning of the term "integral" in the context it is used is that the subject vacant parcel must be "essential"to the residence. Such an interpretation comports with the plain meaning of the term "integral"as defined in Black's Law Dictionary (6th ed. 1991)'Term in ordinary usage means part or constituent component necessary or essential to complete the whole"and Webster's on-line dictionary which defines "integral"first and foremost as "essential to completeness." 2 ARL 6.10-6.11 uses the tens integral twice. first requinng generally that it be "used as an integral part of a residence"and second in the context of applying the assessor's judgment cnteria asking if it "is considered an integral part of the residence,"which cntena is followed by the critena "Would the parcel(s)in question likely be conveyed with the residence as a unit?"2 ARL 6.10-6 11 further provides that the cnteria are to be applied "in the assessor's judgment," not the tax payer's opinion. Such guidance clearly requires that the assessor find a relationship between the properties where the subject vacant parcel must be necessary or essential to the residence I have reviewed a number of protests that went to the Colorado State Board of Assessment Appeals. All have made the decision that integral use consists of an active use or improvements to the vacant properties that are used in conjunction with the residential use Privacy afforded by the vacant sites or preservation of views have been specifically excluded by the Board of Assessment Appeals as being integral to the residential property I reviewed: Bringle Family Trust vs Summit County Board of Commissioners Robert W. Rust vx Summit County Board of Commissioners Marc and Manlyn Hogan vs Summit County Board of Cmmissioners https l/mail.googlecomlmaiiluIO/ ui=28ik=O5dbb32390&Isver=IEZPUTRTfxI en Bview=pt&search=mbox8th=15ce7c44714Coeblb&sml=15ce7c447146eb1b 1/2 6/28/2017 Pitkin County Mail-R003600 8 R003602 Jayne A Gilson vs Summit County board of Commissioners Donald L. Kennen vs Summit County Board of Commissioners Only the last appeal was granted and that appears to be because there was a structure on the adjacent property. The other appeals were denied because the vacant sites were deemed to be not integral to the residential property. In addition I spoke with the county attorney's office, who provided the above cases as well as case notes. I was advised that the Pitkin County Commissioners are advised that the type of benefit as presented in the petitioner of 70 Larsen Dr Holdings are not considered integral under current guidelines There are numerous protest denials that will be heard by the court of appeals which could change the current guidelines. In addition 70 Larsen Dr. Holdings has options to restrict access to the vacant sites to minimize impacts on the residential use. Building envelopes and structural dimension restnctions could be imposed on the vacant sites to minimize privacy or view restriction concerns Property lines could be vacated to incorporate the vacant sites into the residential sites Based on my interpretation of the State of Colorado Board of Assessment and the Pitkin County Commissioner's position, I recommend that the abatement be denied at this time Stephen C. Hach Ute City Properties, Inc 9701925-4583 htlps//mal googlecom/mal/ut0/''ui=28ik=05dhb3239081sver=IE2PUTRTfxi en 8view=pl8search=inbox81h=15ce7c447146eb1b&siml=15ce7c447145eb1b 2/2 ATTACHMENTS TO PETITION FOR ABATEMENT OR REFUND OF TAXES 70 Larson Drive Holdings,Ltd. 70 Larson Drive Holdings, Ltd. ("Owner") owns three(3)lots in the Starwood Subdivision that are contiguous to one another and held in common ownership. Lot R-94, Starwood Sixteen, is developed with a residence. Lots R-92 and R-95, Starwood Sixteen,are vacant lots that surround the residential improvements on R-94 on three (3) sides. A Map from the Pitkin County GIS website is attached hereto as Exhibit 1, depicting the lots. Owner acquired Lot R-94 on March 30, 2012, at which time it was developed with residential improvements as evidenced by the Pitkin County Assessor Parcel Detail Information and Warranty Deed attached hereto as Exhibit 2. Owner acquired Lots R-92 and R-95 on February 20, 2013 Both lots were acquired from the same seller, were vacant at the time of purchase, and remain vacant as evidenced by the Pitlun County Assessor Parcel Detail Information and Warranty Deed appended hereto as Exhibit 3 (Lot R-92) and Exhibit 4 (Lot R-95) Owner acquired Lots R-92 and R-95 to preserve the natural surroundings and enhance the privacy and desirability of the residential improvements on Lot R-94. The vacant lots are accessed by a common driveway traversing Lots R-95 and R-94. The vacant lots provide a buffer from surrounding development, protect the view planes from Lot R-94 and are used by Owner in conjunction with the residential improvements on Lot R-94. The Colorado Statutes, §39-1-102(14.4)(a), define `residential land" as ". . . 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." Owner's three (3) lots,taken as a whole, constitute a unit of land used in conjunction with the residential improvements on Lot R-94 and, therefore, qualify as residential land. In F}Jield r. Pitkin County Board of Commissioners, 292 P.3d 1207 (Colo. App. 2012), a copy of which is appended hereto as Exhibit 5, the Colorado Court of Appeals stated "Based on the plain language of the statute, residential land may comprise land in a single parcel, or land in parcels that are commonly owned and contiguous. Furthermore, reading the statute and the constitutional provision together, we conclude that residential land must (1) contain a residential dwelling unit, and (2) he used as a unit in conjunction with the residential improvements on the residential land." The Court of Appeals in the Fifield case went on to state". . . the statute requires only that to qualify as residential land, land on contiguous parcels he used as a unit in conjunction with a residential dwelling unit, or associated residential improvement, on another commonly owned parcel." 1 Owner's contiguous lots are under common ownership. The parcels arc an integral part of the residence and arc actually used as a common unit with the residence. The vacant lots would likely be conveyed with the residence as a unit. Owner acquired the two (2) adjoining lots in the same transaction on the same date in order to enhance the desirability of the residential improvements on Lot R-94 and would have acquired the vacant lots when Lot R-94 was acquired had they been available for purchase. The primary purpose of the parcels is to support and enhance the enjoyment of non-commercial activities of the occupants of the residence on Lot R-94 Because the Owner uses Lots R-92 and R-95 as a unit in conjunction with the residential improvements on Lot R-94, all of the lots should be classified as residential and Owner should be refunded the difference between the taxes paid on Lots R-92 and R-95 as vacant land and the taxes that would have been assessed had those lots been classified as residential land for the years 2014 and 2015 and for all years in the future that the lots remain in common ownership. Appended hereto as Exhibit 6 are the Agent Authorization Forms signed by Owner and the Statement of Authority recorded in the real estate records of Pitkin County evidencing the appointment of the Neiley Law Firm to process this Petition. 2 --- -- -_ -- --- -- -- -- i . } (q El ! ƒ ! ! { ! . ! < ! ! ! ! 2 . — = : I5Zr ? !0 { \ a-to°a 7i] u —, ( ; , Ts , , 2In fiI ! ! l ; ; 8111 ) # Ma ! I ! , e an % ——— —= us.431 OM- g41 .1 `F- g // \ \ to ff r5 G) k :I : \ & , % j k ) .tel ;! /� \ ) / - _ I - \ > �: »:------ ��» ! �^ \ < . » ) / . © : ( { r.:. x — k ^ ` � { 251 4 . \ . r . z 2 / : ` /+�~ _ \ \ ^ \ \ ) ? . . � . �z , & \ \ 1 ` \ \ \ \, \ i { / ` ~\\ \ \\ -' ` «\ \ \ b r • \ : ~ ~ \ \\ ; „ eK\ ; • -\ cr "t 9: P . \ ° k o � � \ . 3 0 ! fp o 3\ S0 1. . , »!7 Qtt Q.( 0 .® \ % % i 0 - © § . i \ \ \ \ i \ } \\ ± 0©© i \ ! i } \ \ \ * ' \ } = i , i ! * ! \ I : ± ` ! , �t - \ % 4 Pitkin County Web Viewer Page 1 of I igheTYIN • ma Pitkin Melt MOLD-- Sign in t UN2'� 1 •1 - '..t . �r f, / : ' -'-'.-' '-.: H.1 i • iJ ti..i I 11 /5 3:: .t zA 1 L i:G d l f l L l I' :1 1.,. d I l S ' IL 11.A.3 , L . - �: l i' LJ World lma i 1 0 150 300k Mips //maps.pitl incountp com/gvh/?viewer-portal 12/30/2016 Parcel Detail I'uge I of 3 Pitkin County Assessor Parcel Detail Information Assessor Property Search Assessor Subset Otter Assessor Sales Search Clerk& Recorder Reception Search Treasurer Tax Search Search GIS Map i GIS IIella Basic Building Characteristics i Value Sunmtary Parcel Detail ' Value Detail Sales Detail Residential/Commercial Improvement Detail Owner Detail Land Detail Photographs Tax Account { Parcel Propene Type7 2015 Mill I `Area ,umber Number _J Levy_ r04�1 R0036011-26433.5107007 LJSIDENTI1114[ 48.545 Primary Owner Name and Address 7l1 LARSON DR HOLDINGS L'1 D II 1050 17TH ST NW #301 L'ASHINGTON, DC_0(1365550 Additional Owner Detail Legal Description Subdivision: STAR WOOD Block: 16 I,ot: R-94 STARWOOD SIXTEEN — — — Location Physical Address: 170 LARSON DR ASPEN Subdivision: S I'ARwool) Land Acres"2.630 Land 630Land Sq FI: 11 2016 Property Value Summary htIp;<'vnvlw•Pick:nes<e sst r.o rg/assessor'Pascel.asp.'Acco.:niN um ber=200361 a l 11.302015 Parcel Detail Page 2 of 3 Actual Value Assessed Value Land: 2,850,000 226,860 Improvements: 1442,900 274,050 Total: 6,292,900 L 500,910 Sale Date: 3/23/2012 Sale Price: 7,800,000 Additional Sales Detail Basic Building Characteristics Number of Residential 1 Buildings: Number of Comm/Ind 0 Buildings: Residential Building Occurrence 0 Characteristics OPEN PORCH: 686 FIRST FLOOR: 3,165 FINISHED GARAGE 684 HEATED: WOOD BALCONY: 827 2ND FLOOR: 1,406 GARDEN LEVEL BSMT: 2,648 Total Heated Area: 7,219 RES- Property Class: SINGLE FAM IMPROVEMEN Actual Year Built: 2008 Effective Year Built: 2008 Bedrooms: 5 Baths: 6 Quality of Construction: EXCELLENT Exterior Wall: WOOD SD GO Exterior Wall: STONE VEN Interior Wall: DRYWALL Floor: CLAY TILE Floor: WOOD Floor: CARPET http.// ww.pitkinassessor.org/assessor/ParceLasp7AccountNumber=R003601 11/30/2016 Parcel Detail Page 3 of 3 Heat Type: IIRAD WATER Heating Fuel: GAS Roof Cover: SYNTHETIC Roof Structure: GABLE/HIP Neighborhood: STARWOOD Super Nbhd: STARWD AND WITS 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.pitkinasscssor.org/assessor/Parcel.asp^.AccountNumber=R003601 11/30/2016 RECEPTION# 500856, 03/30/2012 at 10:02 18 AM, 1 OF 2, R $16 00 DF $780.00 Jan ce F. Vos Caudill, Pitkin County, CO WARRANTY DEED sta.Du=Fe. 57010 trTVD DEED a dem ue 2vn day 01***1 2012 end.Ma"en.,... The Sllagl Family INV cis nag,anmet,1anc tenun/ne.con,non,fSta, .d m 70 Larson One.HoIdl,in w,.Im, o °rcl evvm✓,mov sof ensue In Olfius el Jonathan R macre, 1072 Th as"ae°Ihrto"seam N W,Wmnnsmn OD 20w1 n the Oily*Waannglu..uamn of CmumLa` Wm+ndeNo C n Caine m, O 0 In.toe wad.n m un.nn,m r...n aa�.n e c Hundred Thousand Lunn*ts:i,mn.m a ooe0'mm tan c.Ghana anan d the G Gonne{ a d luny assure°'inn a to °�"n w°th.,.«,.w, -m+.u***an..*Cwnnn,Pnan.n SWemunr.ado d aeeal Lon R-94 vWOoo ohneE1+ nen,to the lamed nuhung.temlded Au,d2, nyem Pnondy a an Pane.el aen..p,l.,No BO COUNTY n*WIN SLATE On coL no .ee aurtan aw Yn Aspen co 81611 n*Non Tann*** a.a and Donn**kbando o, the resaran demand Manson al the Gran nue la n.,' areal and si.,end,e Ins pun n aboan ve n.Pen°d P,em.2,:u,the nAdnen den .F nonances hb1OE ONO IO HOLD tha S*I Inns . i dd.nn ue.w.11mn" ae kole The enter ink the onnt.nee the nuns pues sad da nenuL nun anon,in end ken a eel send 0 die earns nave denten Pus nod sure pedant none u. Ian and et lan simple end nes on nta 10 nen are len mann to gninw.n eNe nate or*mann in an earn*nen ...,....netsmorns and km enn, aaaad and Im.� inns Mane.°.....rtM,d don nu a immer we:ere enalee°n""`e, and .m, 1 knalad d. a:a"e" nut penmnel ns G°e senswans ..D ..„ e . IN WTNESS WHERE• the Conan has ecenand Indeed net no date st Inane THE**GI Fu,IL1 Mane siisc //�g Cooat, VFama fn The nann manned FamilyTout reaedqS nems me ms 213 Rada,of Mann 2012 by Melba seam as Trustee of The S unne h% kSWONII M l�.ryE /� rry[a IU IW.Ir Ally N� /! Fe./, 3-,,_ 1 r RECEPTIONS: 587856, 03/30/2012 at 10:02:18 AM, 2 OF 2, Janice K. Vos Caudill, Pitkin County, CO EXHIBIT'A" DEED EXCEPTIONS 1 Tama ant asSentient/or the year 2012,not yet are an payable any pees o seep water consomme fire vrmeebm,sod cone', or drier dismal er mouton in any water serve a street improvement sea 3 Ret of way or dices or noes consented by IM sweaty of the Coded Stales as reserves n ems Slte Pets maned m pada 55 at Pane R9 a Right N the proprietor of a rein or ode m wny and neve M ore NewFm,shock'the same be round to Pertirate or Meeh to premises hereby punted,as amerce n U L d Smtn Palma me dee Woods 55 new 510 5 Renick.Covwvs rot Stanwood recorded Ceawser 20,1962 in Bok 200 u Pam MIa and Pmeam Covenants remr H!awry 14 SIdrind by reereTeno ane amended,"Me recorded pm xwmed een member fa fee UM at Pant /55 and asamended � tvnanDecember B96294 at Pau 12V and Amendment in Beemhn of Pot°veeC tsnOVeabef1, 2007 as ReceoKn Ne 543724 B Water me Be. ment Ane dee 1Noels prsR a ensue Corauar reseed ANY 211564 m Boob at Pane 182 and Conveyance of Dames Wales g System remoed Jury 11 1985 in Bol,214 at Pea 59 7 Easements as set tom moot-omens',Domed m Stook el at Peon nu incorporated by rsemae snmmdad rums mwdsdµN of seed property and Femme recorded m Deli=atiin.LI4 Antes of Incorporator.a Clammed meal F amazon a Paean'm anti o n Bink 200 at Rage P oe 544 wd Doak 2t'stparre 293 area n Gds','Sp at 6 pro▪ s 2mt and in Fwd 454 aLPa8.126 and Daar 684 at Paw 934 ▪ Easements Dor Swwf Scam remand Ara g 23 1572 m Py iBmanes 4 e ane28as as seams on the Plat DoReception Pe 153462 10 contained n ®NN the Deed r Catber II 1972 n look 26'at Peoe 803 as eoepan No 154557 11 utlon by me Bead ot Crrty Com mvwners crating weal eppw9 M separee de.aiopmml or Iota rem9w este 14,1960 rn Des.96 at Pape 124 as FeminismNo 124632 Pers of Tie Members Niro Sewedwmewtran NoPa ',centre abon and In the ere Ceaenarta 12abated 12[a0 recorded Deemer it,I9sen IMO 392 a Poe MI as Reepwn No 35124522nd ded Nmembe, 2007 as Reeepten Na '24'723 and Nrq-Msnt meted Nemmttr 1▪2007 as Reception No 343724 13 Agreement by Edgar B Slam Jt and Pantos s Sinn and S rwoed Pane Owners w Asean n reortied Ja,.ray 24,1978 in Bonk'4 at Pans 510 14 Declaration of Easement recorded Decanter 17,2006 as Pettpum lb s.2 24 s Admwebaa.e oaamwwn recorded January 162007 aReaPdon No 532387 6 u meters anon on the Ent w Stsn.om sac Awp enveierS drol Ste Plan Review mounded February 0 23071 Boon 82 al Pane 54 as Re¢nbm No 534156 IT tvmsapel.wramee Agreement recorded Apt!a 21)09 s Rezgen No 548131 Parcel Detail Page 1 of 2 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 GIS Help Basic Building Characteristics I Value Summary Parcel Detail I Value Detail ] 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 042 R003600 264335107006 VACANT 48.545 Primary Owner Name and Address 70 i.ARSON DR HOLDINGS LTD 1050 17TH ST NW#301 WASHINGTON, DC 200365556 Additional Owner Detail Legal Description Subdivision: STARWOOD Block: 16 Lot: R-92 STARWOOD SIXTEEN Location Physical Address: EPPLEY DR ASPEN Subdivision: STARWOOD Land Acres: 4 180 Land Sq Ft: 0 2016 Property Value Summary n II blip://www.pitkinassessor.org/assessor/Parcel asp9AccountNumber=R003600 11/30/2016 Parcel Detail Page 2 of 2 IIActual Value Assessed Value Land: 1,840,000 533,600 Improvements: 0 0 Total: 1,840.000 533,600 Sale Date: 2/20/2013 Sale Price: 1,500,000 Additional Sales Detail Basic Building Characteristics Number of Residential 0 Buildings: Number of Comm/Ind 0 Buildings: No Building Records Found Top of Paae Assessor Database Search Options Assessor Home Page Pitkin County Home Page The Pitkin County Assessor's Offices make every etIbrt 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"1 urns Software. All Rights Reserved. Database & Web Design by Good Turns Software. http://www prtkinassessor.org/assessor/Parcel.asp?AccountNumber=R003600 11/30/2016 REGIPTIONH. 599126, 02/21/2013 et. 01;21:29 FM, 1 OF 4, R $26 Od OF $150.40 daftue K Yoh Can5i1 ✓:tkbn Coanty, ;p Documentary Fee 5150 00 WARRANTY DEED THIS DEED,made Febwary20,2013, Between SINGER INVESTMENT COMPANY,a Colorado general partraship and MARY KOREY of to sagely M sale of COLORADO,GRANTOR, AND 70 LARSON DRIVE HOLDINGS, LTD,a Delaware corporation,GRANTEE wase eget acaress s 1050 17TH ST,NW,SUFE 401,WASHINGTON,90 20436-5offti of the County of State of W ITNESSI IH,That 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,the gr peter has granted, Laryale&sod are conveyed and by these presents does;tan;ta•gy„.sal and convey and conlsm unto the grantee,its heirs and assigns forever.all the real property together wit improvements,if any, situate and lying and being m the County of PITA N,Stale of COLORADO,described as follows LOT R-95, S IARWOOD SIXTEEN, Af.dording to the Plat thereof recorded in Plat Book 4 at Page 281 TOGETHER wan an ern segue,teheredlamerts and appudena's5 ne-eto buong'sp,rr n nnYarse arpertainmg,and the reversion dna reversions,remainders,rents,issues and profits thereof,and au the estate,right,tale,interest,claim and demand whatsoever of the grantor either in law or equity,of.in and to the above bargane0 premises wit the heredgaments and appurtenances TO HAVE AND TO HOLD the said premises apo?e barganed and described,with me apparaerarses,unto the grantee,as nes and assigns forever And the Grantor,for ttlemselvee,their heirs,successors and assigns,do revenant,grant, bargain,and agree W and with the Grantee,its successor and assigns,tat at the time of the ensealmg and del very of these preserts,May at we9 seined of tet p'ermses anew xrveyec,we goad,shut perfect,absolute and indefeasIble estate of inheritance,in law,in fee simple,and has good tight,hull power and lawful authority to grant,bargain,sell and convey the same in manner and form as aforesaid, and that tip Pre are`lee are dear trot-al'forme-and other grants boyars,sales :Meris,'axes assessments,encumbrances and rest/Sirens of whatever kind or nature soeve4 except those matters as set forth on Exhibrl"A”attached hereto and incorporated herein by reference The grantors shall and will WARRANT AND FOREVER DEFEND the above bargained premises rn the quiet and peaceable possession of:?e grantee,its hairs,successo s and ass jn5,agates:all arta nears'person or parserts lawfully claiming the whole or any part thereof The singular number shall include the plural,the plural the singular.and the use of gender shall be applicable to all genders IN WITNESS WHEREOF the grantor has executed this deed SIGNATURES ON PAGE 2 1 RECEPTTONk: 597126, 02/21/2013 at 01'21:29 PM, 2 OF 4, Janice X Vos Caudill, Pitkin County, CO SIGNATURE PAGE TO WARRANTY DEED PAGE 2 SINGER INVESTMENT COMPANY. a Colorado general partnership By T:Il MARY'OBEY' p/ STATE OF s COUNTY OF The foregoing instrument was acknowledged before me this _day of FEBRUARY,2013, by ANDREA SINGER POLLACK,MANAGER OF SINGER INVESTMENT COMPANY,a Colorado general partnership and MARY KOBEY WITNESS my hand and official seal my commission expires� // Notary Public STATE OF &.�1(Q/I/'M1d23 I COUNTY OF 'pit_ Is The foregoing instrument was acknowledged before me this// day of I' AY,2013, by MARY KOBEY '11111 WITNESS my hand and official seal1$ my commission expires Story Public PCT23669W3okPRY POd I COREY STRAHM • OE CO1. RECEPTION#: 597126, 02/21/2013 at 01:21.29 PM, 3 OF 4, Janice K. Vos Caudill, Pitkvn County, CO SIGNATURE PAGE TO WARRANTY DEED PAGE 2 SINGER 143 TEN OMPANY, a Cot nd, T� rT/ershlpI By S4a* Tele A. . Po ack, Manager MARY KOBE' STATE OF Colorado ss COUNTY OF Denver The foregoing rnslrument was acknowledged before me thrs 20tlyay of FEBRUARY 2013, by ANDREA SINGER POLLACK.MANAGER OF SINGER INVESTMENT COMPANY,a Colorado general padnersbrp and MARY KOBEY r,rirpnrmr,, _ 1 WITNESS my hand and official se;Ns Pr 2J fL .. 55[42.415- my commission expires 'e ` / NotaryLac c ( March 18, 2016 - W _OI44 aatci L. Days, #199b40044C7 AosLIC O ; %"'<e O S STATE OF SOF COLO 5C'Pc COUNTY OF 1R,rreenvnesow The foregoing instrument was acknowledged before me Ens day of FEBRUARi 2013, by MARY voeEY WITNESS my hand and official seal my cc mmission expires Notary Public PCT23669W3 RECEPTION# 597126, 02/21/2013 at 01;21:29 PM, 4 OF 4, Janice K. Vos Caudill, Phtk'n County, CO EXHIBIT'A" 1 Taxes for the year 2013,and subsequent years not yet due or payable 2 Right of the propnetor of a vein or lode to extract or remove his ore therefrom,should the same be found to penetrate or intersect the premises hereby granted as reserved in United States Patent recorded August 15, 1899 in Book 55 at Page 91 3 Right of the proprietor of a vein or lode to extract and remove his ore therefrom,should the same be found to penetrate or intersect the premises hereby granted and right of way for ditches or canals constructed by the authority of the United States as reserved rn United States Patent recorded June 12, 1920 in Book 55 at Page 559 4 Those terms,condions.provisions.obligations,easements.restrictions assessments and all matters imposed on subject property by Instrument recorded October 5,1986 in Book 236 at Page 921,and as amended in Agreement Regarding Prate Roads recorded December 5, 1974 in Book 294 at Page 124.and as set forth in Amended Protective Covenants for Stanwood as recorded in a Composite Copy of the Protective Covenants recorded December 1,2011 as Reception No.584782 and Resolution of the Members of the Starwood Home Owners Association recorded October 5,2012 as Reception No 592904 and Compost Copy of the Protective Covenants for the Starwood Subdivisions recorded October 5,2012 as Reception No 592905 deleting therefrom any resinctwns indicating any preference,limitation or discrimination based on race,color,religion,sex,handicap, familial status,or national origin 5 Terms,conditions and obligations contained in Articles of Incorporation of Starwood Homeowners Association recorded in Book 200 at Page 297,and amendments thereto recorded in Book 206 at Page 544,Book 212 at Page 293,Book 218 at Page 67,Book 250 at Page 21,In Book 438 at Page 126 and in Book 664 at Page 936 6 Terms,conditions,provisions and obligations as set forth in Warrarty Deed reserving Perpetual Easements recorded October 11.1972 In Book 267 at Page 698 7 Terms conditions,and restrictions as set forth in instrument recorded September 22,1975 in Book 303 at Page 284 8 Terms conditions,provisions and obligations as set forth in Grant of Perpetual Easement recorded June 4, 1984 in Book 467 at Page 472 9 Terms,conditions and restrictions as set forth in Agreement recorded April 5,1993 in Book 707 at Page 870 as Reception No 355541 10 Easements,rights of way and all matters as disclosed on Plat of subject property recorded August 23,1970 in Plat Book 4 at Page 281 11 Terms conditions,provisions and obligations as set forth in Declaration of Easement recorded December 21, 2005 as Reception No 532524 12 Terms,conditions,provisions,obligations and all matters as set forth in Resolution of the Pitkin County Community Development recorded November 6,2007 as Reception No 543877 as Resolution No 102-2007 to the Starwood Homeowners Association and Starwood Metro Distinct and Ordinance of the Prtkrn County Board of County Commissioners recorded February 26,2008 as Reception No 546721 as Ordinance No 001-2008 for the Vacation and Conveyance of Trentaz Drive to the Starwood Metro District and Deed for Trentaz Drive recorded February 26,2008 as Reception No 546722 and Special Distract Autorizadon for the Starwood Metro District recorded March 21,2008 as Reception No 547689 and Resolution of the Pitkin County Board of County Commissioners recorded July 14,2006 as Reception No 551001 as Resolution No 066-2008 for the sale of Water rights to the Starwood Metro District and Intergovernmental Agreement for the Purchase and Sale of Water Rights recorded July 14.2008 as Reception No 551002 and Resolution of the Prtkm County Board of County Commissioners recorded November 3,2008 as Reception No 554015 as Resolution No 15-2008 granb'ig a Setback Variance for the Stanwood Metro District,rerecorded November 3,2008 as Reception No 554019 and Special Warranty Deed from the Pitkin County Board of County Commissioners to Me Starwood Metro District for wateerrights recorded December 30,2003 as Reception No 555335 and Agreement for Participation m Road Costs from the Bear Hollow Subdivision to the Starwood Metro District recorded September 30,2011 as Reception No 583226 and Notice of Special District Authonzation or Issuance of General Obligation Indebtedness recorded October 9,2012 as Reception No 592939 Parcel Detail Page 1 of 2 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 042 R003602 264335401001 VACANT 48 545 Primary Owner Name and Address 70 LARSON DR HOLDINGS LTD 1050 17TH ST NW #301 WASHINGTON, DC 200365556 Additional Owner Detail Legal Description Subdivision: STARWOOD Block: 16 Lot: R-95 STARWOOD SIXTEEN Location Physical Address: LARSON DR ASPEN Subdivision: STARWOOD Land Acres: 4.370 Land Sq Ft: 0 2016 Property Value Summary II II http //www.pitkinassessor.org/assessor/ParceLasp?AceountNumber=R003602 11/30/2016 Parcel Detail Page 2 of 2 Actual Value Assessed Value Land: 1,840,000 533,600 Improvements: 0 0 Total: 1,840,000 533,600 Sale Date: 2/17/2013 Sale Price: 1,500,000 Additional Sales Detail Basic Building Characteristics Number of Residential 0 Buildings: Number of Command 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. Hon ever. Good Turns Software and the Pitkin County Assessor's Offices are unable to warrant any of the information herein contained Copyright C.2003 - 2015 Good Turns Software. All Rights Reserved, Database & Web Design by Good Turns Software. http:/hvww.pitkinassessor.org/assessor/Parcel.asp?AccountNumber=R003602 11/30/2016 RECEPTION#: 597120, 02/21/2013 at 01'21.31 PM, 1 OF 4, R $26.00 DF $150 00 Tanace K. Vos Caudill, Pitkin County, CO Documentary Fee$150 00 WARRANTY DEED THIS DEED,made February 20.2013, Between SINGER INVESTMENT COMPANY, a Colorado general partnership and PAUL L KOBEY of the County of State of COLORADO,GRANTOR, AND 70 LARSON DRIVE HOLDINGS,LTD,a Delaware corporation,GRANTEE who.se legal address is 1050 1/TH ST,NW,SUITE 301,WASHINGTON,DC 2003E-5556 of the County of .State of WITNESSETH,That 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,the grantor has granted, bargained,sold and conveyed,and by these presents does grant,bargain,sell and convey and confirm unto the grantee,its heirs and assigns forever,all the real property together wrth Improvements,a any, situate and lying and being in the County of PITKIN,State of COLORADO,described as follows LOT R-92, STARWOOD SIXTEEN, According to the Mat thereof recorded in Plat Book 4 at Page 281 Excepting and Reserving unto Starwood Land Corporation of Colorado an easement for a pipeline and water tank over and across Lot R-92,as shown In tyre recorded Plat of Starwood Sixteen TOGETHER with all and singular the hereditaments and appurtenances thereto belonging,or in anywise appertaining,and the reversion and reversions,remainders,rents,issues and profits thereof,and all the estate,right,bile,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,its heirs and assigns forever And the Grantor,for themselves,their heirs,successors and assigns,do covenant,grant, bargain,and agree to and with the Grantee,its successors and assigns,that at the time of the ensealing and delivery of these presents,they are 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 tree and clear from all fanner and other grants,bargains,sales,liens,taxes, assessments,encumbrances and restrictions of whatever kind or nature soever,except those matters as set forth on Exhibit"A'attached hereto and incorporated herein by reference The grantor shall and will WARRANT AND FOREVER DEFEND the above bargained premises in the civet and peaceable possession of the grantee Its successors 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 gender shall he applicable to all genders IN WIT NESS WHEREOF the grantor has executed Ms deed SIGNATURES ON PAGE 2 1 RECEPTTON# 597128, 02/21/2013 at 01:21.31 PM, 2 OF 4, Janice F Vos Doodah, Pitkin County, CO SIGNATURE PAGE TO WARRANTY DEED PAGE 2 SINGE V STry[NT'OMPANY, a Golorjd. " ersMp TeP S.S, deck, Manager PAUL L KOBE): STATE OF Colorado ss COUNTY OF Denver The foregoing instrument was acknowledged before me this 20tIalay of lebruary ,2013 by ANDREA SINGER POLLACK,MANAGER QOAII`$GER INVESTMENT COMPANY,a Colorado general partnership /‘011 L O ' WITNESS my hand and official seal ss Y ( At. A my commrssron expires 2 AOrnyy Nota`ubl 3/18/2016 = _ 'atti L. Davis, Y1964004407 d m PUBLIC STATE OF COLORADO 1 FOF COIO�o.p"e s COUNTY OF Ix"uoEsgre503` The foregoing instrument was acknoMeiged before me This day of February 2013 by PPULL KOBEY WITNESS my band and official seal my commission expires Notary Public PCT23666W3 RECEPTION#, 59/128, 02/21/P013 cit 01;21'31 PM. 5 OF 4, Cachou_ K, Vcs Cuda t, Pa/Y,;;, County. CO SIGNATURE PACE TO WARRANTY DEED PAGE 2 SINGER INVESTMENT COMPANY, a Colorado generalpartnership a P Tue ; W/ r .—. rc L KOBEY 51ATE OF., _ _ j COUNTY of_ ` )y The foregoing Instrument was acknowledged before rte this _day LT_ 2013, by ANDREA SING{R POLLACK,MANAGER OF SINGER INVESTMEN f COMPANY,a Colorado gererd pa.,^erste a WITNESS my hand end officnl seal ^y Lorenssran eepres_ Nota'y Public SIA'E OF COLCRA' r ss COUNTY or _ t The foregoing Instrument was acknowledged hefore me this_ _day of'eh +.013, by PAUL L,KOBEY NGNESS try hand and°Meal seal _ _ __ my rammissinn exposal •ublc f�� AR SYn�e,t •: rr PCT235E8N13 COREY :O RECEPTION*' 597128, 02/21/2013 at 01:21 31 PM, 4 OF 4, Janice K. Vos Cana]11, Pitkin County, CO EXHIBIT'A" 1 Taxes for the year 2013,and subsequent years,not yet due or payable 2 Right of the propnetor of a vein or lode to extract or remove his ore therefrom,should the same be found to penetrate or ntersect the premises hereby granted as reserved in United States Patent recorded August 15,1899 in Book 55 at Page 91 3 Right of the proprietor of a vein or lode to extract and remove his ore therefrom,should the same be found to penetrate or intersect the premises hereby granted and right of way for ditches or canals constmded by the authorly of the United States as reserved in United States Patent recorded June 12,1920 in Book 55 at Page 559 4 Those terms,conditions,provisions,obligations,easements,restriclwns,assessments and all matters imposed on subject property by instrument recorded October 5,1966 rn Book 236 at Page 921,and as amended In Agreement Regarding Private Roads recorded December 5,1974 In Book 294 at Page 124,and as set forth in Amended Protective Covenants for Starwood as recorded in a Composite Copy of the Protectrve Covenants recorded December 1,2011 as Reception N0 584762 and Resolution of the Members of the Starwood Home Owners Association recorded October 5,2012 as Recepuon No 592904 and Compost Copy of the Protective Covenants for the Starwood Subdivisions recorded October 5,2012 as Reception No 592905 deleting therefrom any restrictions indicating any preference,limitation or discrimination based on race,color,religion,sex,handicap, familial status,or national ongin 5 Terms,conditions and obligations contained in Articles of Incorporation of Starwood Homeowners Assocation recorded in Book 200 at Page 297,and amendments thereto recorded In Book 206 at Page 544,Book 212 at Page 293.Book 218 al Page 67,Book 250 at Page 21,in Book 438 at Page 126 and rn Book 364 at Page 936 6 terms,conditions,and restrictions as set forth in instrument recorded September 22, 1975 in Book 303 at Page 284 7 Terms,conditions,provisions and obligations as set forth in Warranty Deed reserving Perpetual Easements recorded October 11,1972 in Book 267 at Page 69B 8 Terms,conditions,provisions and obligations as set forth rn Grant of Perpetual Easement recorded June 4,1954 rn Book 467 at Page 472 9 Terms,conditions and restrictions as set forth in Agreement recorded April 5,1993 in Book 707 at Page 870 as Reception No 355541 10 Easements,rights of way and all matters as disclosed on Plat of subject property recorded August 23,1970 in Plat Book 4 at Page 281 11 Terms conditions,provisions and obligation as set forth in Declaration of Easement recorded December 21, 2006 as Reception No 532524 12 Terms,conditions,provisions,obligations and all matters as set forth in Resolution of the Pitkin County Community Development recorded November 6,2007 as Reception No 543877 as Resolution No 102-2007 to the Starwood Homeowners Association and Starwood Metro Distnct and Ordinance of the Pitkin County Board of County Commissioners recorded February 26,2008 as Reception No 546721 as Ordinance No 001-2008 for the Vacation and Conveyance of Trentaz Dnve to the Starwood Metro District and Deed for Trentaz Dnve recorded February 26 2008 as Reception No 546722 and Special District Authorization for the Starwood Metro Distnct recorded March 21,2008 as Reception No 547689 and Resolution of the Pitkin County Board of County Commissioners recorded July 14,2006 as Reception No 551001 as Resolution No 066-2008 for the sale of Water rights to the Starwood Metro Distnct and Intergovernmental Agreement for the Purchase and Sale of Water Rights recorded July 14,2008 as Reception No 551002 and Resolution of the Pitkin County Board of County Commissioners recorded November 3,2008 as Reception No 554015 as Resolution No 15-2008 granting a Setback Vanance for the Starwood Metro Distnct,rerecorded November 3,2008 as Reception No 554C19 and Special Warranty Deed from the Pitkin County Board of County Commissioners to the Stanwood Metro District for water rights recorded December 30,2008 as Reception No 555335 and Agreement for Participation in Road Costs from the Bear Hollow Subdivision to the Starwood Metro['mind recorded September 30,2011 as Reception No 583226 and Notice of Special Distnct Authonzation or Issuance of General Obligation Indebtedness recorded October 9,2012 as Reception No 592939 Casemaker Page 1 of 4 292 P 3d 1207 292 P.3d 1207(Colo.App.Drv.4 2012) 2012 COA 197 James FIFIELD and Betsy Fifield, Petitioners-Appellants, v. PITKIN COUNTY BOARD OF COMMISSIONERS, Respondent-Appellee, and Board of Assessment Appeals, State of Colorado,Appellee. No. 11CA2132. Court of Appeals of Colorado, Fourth Division. November 8,2012 292 P 3d 1208 Garfield& Hecht, P.C., Gregory S Gordon.Aspen, Colorado, for Petitioners-Appellants John M. Ely, Pitkin County Attorney,Christopher G Seldin, Assistant County Attorney,Aspen, Colorado, for Respondent-Appellee OPINION DAVIDSON, Chief Judge 1 1 Petitioners,James and Betsy Afield (taxpayers),appeal from an order of the Board of Assessment Appeals (BAAI denying their petition challenging the nonresidential classification of their property for the 2008 and 2009 tax years We vacate the order and remand for further proceedings. I Background http://casemakerlegaLcom/docV iew.aspx?Docld=1431523&Index=D%3a%5cdtsearch%5... 12/30/2016 Casemaker Page 2 of d 9 2 In 2007,taxpayers subdivided their Pitkin County property into two contiguous residential lots, both of which they own Lot One contains their home. Lot Two contains no buildings or structures, but does contain a paved road and a utility line.The paved road is the only road access to taxpayers' home on Lot One, and also serves a neighboring subdivision. 3 After the property was subdivided, the assessor classified Lot Two as vacant land for tax years 2008 and 2009 Taxpayers petitioned the BAA to reclassify Lot Two as residential land for those tax years.After a hearing. the BAA denied the petition,based on its interpretation of the meaning of the term "residential land"in the relevant statutes Specifically,the BAA held that,for Lot Two to qualify as" residential land,"it must contain a residential improvement The BAA found that Lot Two did not contain a residential improvement, and therefore did not qualify as"residential land " 1 4 On appeal,taxpayers challenge the BAA's classification determination concerning Lot Two We conclude that the BAA based its ruling on an erroneous interpretation of residential land "Consequently,we remand the case for a new ruling under the proper interpretation of"residential land"explained herein II Standard of Review 5 When interpreting a statute, " [o]ur primary objective is to effectuate the intent of the General Assembly by looking to the plain meaning of the language used, considered within the context of the statute as a whole" Sly v Story, 241 P.3d 529, 533 (Colo 2010)(citing 292 P 3d 1209 Romanoff State Comm'n on Judicial Performance, 126 P.3d 182, 188(Colo.2006)) 9 6 " [W]hile we give deference to an administrative agency's interpretation of a statute,we are not bound by a decision that misapplies or misconstrues the law"Jetelack, LW v Routt Cnty Rd of Cnty. Comm Ys. 165 P.3d 744, 748 (Colo App.2006) Moreover, a reviewing court may set aside a BAA decision if a"reflects a failure to abide by the statutory scheme for calculating property tax assessments:' Rd of Assessment Appeals v. EE Sonnenberg&Sons, Inc., 797 P.2d 27, 34 (Colo 1990). III Interpretation of" Residential Land" ¶ 7 We conclude that the BAA misconstrued the law by requiring that Lot Two contain a residential improvement to qualify as residential land 1 8 The Colorado Constitution defines " residential real property"as"all residential dwelling units and the land, as defined by law, on which such units are located "Colo.Const.art.X, § 3(1)(b).Pursuant to the authority granted it by Colo. Const art X, § 3, the General Assembly defined residential land as follows " 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 § 39-1-102(14.4)(a), C R S 2012 5 9 Based on the plain language of the statute, residential land may comprise land in a single parcel,or land in parcels that are commonly owned and contiguous. Furthermore, reading the statute and the constitLtional provision together,we conclude that residential land must(1)contain a residential dwelling unit, and (2) be used as a unit in conjunction with the residential improvements on the residential land Therefore, here,taxpayers' residential land consists of those portions of Lot One and Lot Two that were used as a unit in conjunction with the home on Lot One (assuming that there were no additional residential improvements on either lot). 1 10 Our interpretation comports with that of the Property Tax Administrator(PTA) See El Paso Cnty. Rd of Equalization v Craddock. 850 P.2d 702, 704-05 (Colo.1993) (court owes deference to PTA's interpretation of statute it Is charged with administering). Under the heading "Contiguous Parcels of Land with Residential Use,' the PTA has Interpreted the statutory definition of"residential land"to mean that"[p]arcels of land, under common ownership,that are contiguous to land used for a residence and used as an integral part of a residence, are classified as residential property." 2 Assessors Reference Library§ 6, at 6 10(rev.July 2012).The PTA goes on to suggest that assessors consider the following three"judgment criteria"when determining whether contiguous parcels are residential land http://casemakerlegal.com/docView.aspx?Dodd=1 131523&lodes=D%3a%5edtsearch°ro5... 12/302016 C'asemaker Page 3 of 4 1 Are the parcels considered and actually used as a common unit with the residence? 2.Would the parcel(s) in question be conveyed with the residence as a unit/ 3. 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 Id at 6 11 11 All of these statements from the PTA are consistent with our conclusion that land on a parcel contiguous to another commonly owned parcel with a residential dwelling unit need only be used as a unit in conjunction with that residential dwelling unit(or associated residential improvement)to qualify as residential land. Nothing in the PTA's interpretation of" residential land" indicates that such contiguous and commonly owned land must also contain its own residential improvement to qualify as residential land for property tax purposes. Cf to at 6.10(requiring a" primary residential parcel,"not the contiguous residential parcel, to contain a residential improvement). 11 12 Our interpretation also is consistent with that of other divisions of this court that have held that, in the context of a single lot, the amount of land entitled to residential classification is determined solely by what 292 P 3d 1210 portion of the lot is used as a unit in conjunction with a residential improvement See Gyurman v Weld Cnty. Rd. of Equalization, 851 P.2d 307, 309-10 (Colo App 1993)fon taxpayer's single 36 75-acre lot, county assessor classified 2.75 acres as residential and the rest as vacant, BAA reclassified entire 36 75 acres as residential,and a division of this court affirmed because" [t[he determination of the size of the residential tract must be based solely on the amount of acreage which is being used as a unit in conjunction with the residential improvements on each particular property,"and therefore, "the amount of such residential acreage may be either the taxpayer's entire property or only some lesser portion thereof,whichever is consistent with the taxpayer's use of the property")(citing § 39-1-102(14.4)). see also Farny v. Rd of Equalization, 985 P.2d 106, 110(Colo.App.1999)(where there was a single residential improvement on a 320-acre lot, " BAA properly found that all of the land should be classified as residential based on taxpayers'use of it in conjunction with their residential use of the[residential improvement]" because" based upon the evidence presented at the BAA hearing,there is no basis for saying that some part of the land was used for a different purpose") 5 13 We are aware that there is dicta in Sullivan v.Board of Equalization, 971 P.2d 675,676 (Colo.App 1998), saying that a parcel of land may qualify for residential classification either by containing a residential dwelling unit that is used as such or' by having residential improvements other than a dwelling unit and being used as a unit in conjunction with a residential dwelling unit located on a contiguous parcel that is under common ownership with the subject parcel:'The latter portion of this statement in Sullivan is at odds with our interpretation that the statute requires only that to qualify as residential land, land on contiguous parcels be used as a unit in conjunction with a residential dwelling unit,or associated residential improvement,on another commonly owned parcel Thus,to that extent,we decline to follow it. 5 14 Accordingly,we remand the case to the BAA to determine what portions of Lot One and Lot Two were used as a unit in conjunction with a residential improvement for tax years 2008 and 2009, and are therefore entitled to residential classification See Farny,985 P 2d at 110(determination of acreage entitled to residential classification is question of fact for BAA) T 15 The BAA's order is vacated, and the case is remanded for further proceedings consistent with this opinion. Judge PLANK(1 and Judge NEY`concur. Colo App ,2012 Notes (]Sitting by assignment of the Chief Justice under the provisions of Cola Const. art, I, § 5(3),and §24-51-1105, C R.S.2012 http://casemakerlegaLcom/doc V iew.aspx?DocId=1431523X:Index=D%3a%5cdtsearch%5... 12/30/2016 AGENT AUTHORIZATION FORM ' o A person who owns,controls,or possesses property valued by the County Assessor may each year designate an agent to act on his or her behalf on any matter relating to the review of the valuation of the property before the Assessor and/or the County Board of Equalization. o This form or a copy must accompany any petition fled with the Assessor or Board of Equalization. o A petition for review will not be accepted unless the agency authorization form accompanying the petition is signed by the person who owns,controls,or possesses the property. o This designation of an agent expires at the end of the calendar year. Designation of Agent Company Name: NeJey Law Fm,,LLC Agent Name: wawa V.Willey.Jr. Mailing Address: 6800 Highway 82,suite 1 City,State,Zip: Glenwood springs.CO 81e01 Phone Number: (970)928-9393 Fax Number: (910)928-9399 For tax year: 2015 - L the undersigned,hereby designate the above named agent to act on my behalf in all matters pertaining to the review and appeal of real and/or personal property valuation and classification with the Assessor or the Board of Equalization. This authorization is limited to the properties listed below and on attached forms if necessary. Schedule Number(s): - 264335401001 R003602 264335101006 8000036000 Signature of Person Owning Controlling,or Possessing the Property: i J �e — 7 ea Moore.Assistant af)6lason Drive Fbldvge,Ltl.,eDelaware corporation AGENT AUTHORIZATION FORM o A person who owns,controls,or possesses property valued by the County Assessor may each year designate an agent to act on his or her behalf on any matter relating to the review of the valuation of the property before the Assessor and/or the County Board of Equalization. o This form or a copy must accompany any petition filed with the Assessor or Board of Equalization. o A petition for review will not be accepted unless the agency authorizationform accompanying the petition is signed by the person who owns,controls,or possesses the property. o This designation of an agent expires at the end of the calendar year. Designation of Agent Company Name: Halley Law Flan,LLC Agent Name: Ricard Y.Halley,Jr. Mailing Address: 6800 Highway Malta 1 City,State,Zip: Glenwood splines,co 81601 Phone Number (970)9299393 Fax Number: (970)928-9399 For tax year: 2014 I,the undersigned,hereby designate the above named agent to act on my behalf in all matters pertaining to the review and appeal of real and/or personal property valuation and classification with the Assessor or the Board of Equalization. This authorization is limited to theproperties listed below and on attached forms if necessary. Schedule Number(s): 264335401001 R003602 264335107006 R003600 Signature oofPerson /Owning,Controlling,or Possessing the Property: JJa (Moor!Ass�staecretary 8-70 Larson Detre HoldIngs,Ltd.,a Delaware m,pnauon Date: lapel RECEPTION#: 597127, 02/21/2013 at 01:21 30 PM, 1 OF 1, R $11.00 DF $0.00 Janice K. Vas Caudill, Pit-kin County, CO Statement of Authority (Section 38-30-172,CRS) 1 This Statement of Authority relates to an entity named 70 LARSON DRIVE HOLDINGS,LTD,a Delaware corporation 2 The type of Entityisa _X_corporation _registered limited liability partnership _nonprofit corporation _registered limited liability limited partnership fimded liability company _limited partnership association general partnership government or governmental subdivision or agency _limited partnership _trust 1 The entity is formed under the laws of Delaware 4 The mailing address for the entity is IO:3 I"NYJl.O c3t"cc t" Waskkincdc'n be do ,5(o" ''SSL 5 The X name position of each person authorized o exedute instruments conveying encumbering,or otherwise affecting the to real properly on behalf of the entity is Jonathon R.Moore,Assistant Secretary 6 The authority of the foregoing person(s)to bind the entity is X. not limited_limited as follows 7 Other matters concerning the manner in which the entity deals with interests in real property N/A B This Statement of Authority is executed on behalf of the entity pursuant to the provisions of Section 38-30-172,C R S 9 This Statement of Authority amends and supersedes in all respects any prior Statement of Authonty executed on behalf of the entity Executed this�O'day of February,2013 Name 70 LARSON DRIVE HOLDINGS, LTD,a Delaware corporation Q r7irN. KBY onathon R M6 ore,Assistant Secretary STATE OF COLORADO 55 COUNTY OF PITKIN The foregoing instrument was acknowledged Secta before me rsoU gay of,Ltd a De013 laware Jonathon R Moore,Assistant Secretary of 70 Larson Drive Holdings,Ltd ,a Delaware corporation Witness my hand and official seal - . . t , PGT23fi6b My commission expires 1-1(0-14 -� I � 1 Nota filic '� Appraiser Recommendation for an Abatement Assessor Generated ❑ Taxpayer Generated 0 To. Tom Isaac, Pitkin County Assessor From: L h Date: 6 L / V1 II 1 ' 11 Petitioner 10 LM-cOt, yr tko10.“nri ; Schedule#: 3 Gin r# -56C 0 Parcel it ``p� c,_�S') k0c F-r11. The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below- 0 Deny ❑ Approve as Submitted ❑ Abatement/Refund Different than requested Abatement for Year: 2014 Abatement for Year: 2015 Data collection period July 1, 20 to Data collection period July 1, 20 to for year#1 June 30, 20 for year#2 June 30, 20 Assessment Rate: Assessment Rate: Tax Area Tax Area Mill Levy: Mill Levy: Actual Value this year Actual Value this year: New Value: New Value: Assessed Tax Amount Assessed Tax Amount Value Value Original value: $ $ Original value: $ $ Corrected $ $ Corrected $ $ value: value: IRefund: $ $ Refund: $ $ The basis of this recommendation is: The owner is requesting that his two vacant parcels be reclassified as "residential" land in conjunction with a residence located on an adjacent parcel. While the two vacant parcels are under common ownership with the residential parcel, there is no evidence of any actual use of the property as an "integral part" of the residential parcel. The two vacant lots have no residential improvements of their own and appear to be 100% natural vegetation Being that the vacant parcels were purchased in a separate transaction, it is hard to say that all three lots would be sold with the residence as a single unit. Based on my site inspection and the direction provided by the Division of Property Taxation, I am recommending that these two parcels not be reclassified as residential land The assigned value of the land was not at issue, only the classification. Chief Appraiser Approval. ;- 6CU1r2 J Assessor Approval 6.5 PARCEL As established by the Division, a parcel is a defined area of real estate. See Chapter 13, Land Identification and Real Property Descriptions. RESIDENTIAL REAL PROPERTY Definitions. (14.5) "Residential real property" means residential land and residential Improvements but does not include hotels and motels as defined in subsection (5.5)of this section. §39-1-102,C.R.S. Uniform taxation—exemptions. (1)(b) Residential real property,which shall include all residential dwelling units and the land,as defined by law,on which such units are located,and mobile home parks,but shall not include hotels and motels,... § 3,art. X,COIR.CONST. RESIDENTIAL LAND Definitions. (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. The term includes parcels of land in a residential subdivision, the exclusive use of which land is established by the ownership of such residential improvements. The term includes land upon which residential improvements were destroyed by natural cause after the date of the last assessment as established in section 39-1-104(10.2). The term also includes two acres or less of land on which a residential improvement is located where the improvement is not integral to an agricultural operation conducted on such land. The term does not include any portion of the land that is used for any purpose that would cause the land to be otherwise classified,except as provided for in section 39-1-10300.5). (bx1) Notwithstanding section 39-1-103 (5)(c) and except as provided in subparagraph (H) of this paragraph (b), when residential improvements are destroyed, demolished, or relocated as a result of a natural cause on or after January 1, 2010, that, were it not for their destruction, demolition, or relocation due to such natural cause, would have qualified the land upon which the improvements were located as residential land for the following property tax year, the residential land classification shall remain in place for the year of destruction, demolition, or relocation and the two subsequent property tax years. The residential land classification may remain In place for additional subsequent property tax years, not to exceed a total of five subsequent property tax years, if the assessor determines there is evidence the 15-AR-DPT ARL VOL 2 1-84 Rev 04-16 6.10 destroyed after January l are classified according to their use on January t of the current year, and the value is prorated according to § 39-5.117, C.R.S. For further information on prorating the value of destroyed structures, refer to Prorating Values, Chapter 4, Assessment Math. PARTIALLY DESTROYED STRUCTURES: Structures that were partially destroyed prior to January I of the current year art classified for the current year according to their previous use. If no effort is made to repair the partially-destroyed structure within a year, reclassify the property as vacant land, unless the partially destroyed structure is a residential improvement destroyed by natural causes as outlined below. The assessor, after physically inspecting the property and reviewing the facts,may make the determination to allow the improved classification to continue. PROPERTY DESTROYED BY NATURAL CAUSES: When residential improvements are destroyed due to a natural cause (e.g., fire, flood, tornado, etc), the residential land classification shalt remain in place for the year of destruction and the two subsequent property tax years. If the assessor determines there is evidence the owner intends to rebuild or locate a residential improvement on the land, the residential land classification may remain in place for additional subsequent tax years,not to exceed a total of five subsequent property tax years, § 39-1-102(14.4)(b)(I). Similarly,when the productivity of a parcel of agricultural land is destroyed due to a natural cause,the agricultural classification shall remain in place for the year of destruction and up to four subsequent property tax years so long as the assessor receives evidence that the owner is in the process of rehabilitating the land for agricultural use, § 39-1-103(5)(e)(1) Refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL,Chapter 3, Valuation of Agricultural Land,for a complete discussion of agricultural classification. Definitions. (SA)"Natural Cause" means fire, explosion, flood, tornado, action of the elements, act of war or terror, or similar cause beyond the control of and not caused by the party holding title to the property destroyed. §39-1-102,C.R.S. EQUITIES IN STATE LAND The equity in land purchased under contract from the state is classified in the same manner as though owned by the purchaser. Any improvements on the land are classified according to their use. For further information, refer to Chapter 3, Specific Administrative Processes, and ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 7, Special Issues in Land Valuation, CONTIGUOUS PARCELS OF LAND WITH RESIDENTIAL USE Parcels of land, under common ownership,that are contiguous and used as an integral pasof a residence, are classified as residential property. The primary residential parcel must conform to the definition of residential real property as defined in § .39-1-102(14.5),C.R.S., Sullivan v. Denver County Board of Equalization,971 P.2d 675 15-AR-OPT ARL VOL2 1-84 Rev 04.16 6.11 (Colo. App. 1998) mid Fifield v. Pitkin County Board of Commissioners, 292 P.3d 1207 (Colu.App.2012). The assessor's judgment is crucial in determining if contiguous parcels can he defined as residential property. A physical inspection will provide Information critical to this decision. Suggested judgment criteria to be considered are not limited to the following: 1. Are the contiguous parcels under common ownership? 2. Arc the parcels considered an integral part of the residence and pctually 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? If answers to all of these criteria are yes, then it is likely that the parcel would fall under the residential classification. Please refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter I, Statutory and Case Law References for more information. GROWTH VALUATION FOR ASSESSMENT Qualifying counties severely impacted by residential growth may opt to assess new construction that occurs between January I and July 1, § 39-5-132,C.R.S. If the county commissioners make a finding of severe growth impact as provided in § 39-5-132, C.R.S., the assessor values new construction on both January I and July 1. The prorated value of the construction completed between January 1 and July 1 is added to the assessment roll. The classification of the land is based on its status on the January 1 assessment date, unless the newly constructed building is a residential unit. If the newly constructed building is a residential unit and if the land was classified as vacant, the land is reclassified as residential and the assessment rate applied to the land is based on the residential classification, § 39-5-132(2Xc),C.R.S. ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 4, Valuation of Vacant Land Present Worth, provides procedures for present worth valuation. In the procedures, d directs that the present worth value is applied only to vacant land. Once a building is on the land,present worth valuation does not apply:thus, the Division suggests the present worth valuation be removed when the land classification is changed to residential due to the installation of a residential improvement. MANUFACTURED HOME WITH A NON-RESIDENTIAL USE Manufactured homes with a non-residential use are classified according to their use and assessed at 29%of actual value. An example of this is a manufactured home used as a sales office. CAMPER TRAILERS. MULTIPURPOSE TRAILERS. AND TRAILER COACHES Camper trailers, multipurpose trailers, and trailer coaches are categorized as Class D vehicles and are issued license plates by the clerk and recorder of the county in which the owner 15-AR-DPT ARL VOL 2 1-84 Rev 64-t6 t�l C W n 1 `.\V t - It\ t\5 5 oft .:4. N F" ' ; + ti r 'e 4. r _ o ,{ "♦ / 'r n yr ,-Y,;, `3_ - f, At . it . 1 ...„....:1/4.,_:: _:;:i...;_ , •tt,...,..„_.:<.. . . .0. N___Th_ ..... ..,, V ., 7 p .L W ., „c. „do ui rn r t R rf 4. 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F.7Srp`a 4 cr • lam}ar 37U0 c 1 o as THIS MAP IS FOR INFORMATIONAL PURPOSE: Prkm County GIS makes no warranty or gua ante. I 2356 concerning the completeness,accuracy or rehahtli of the content represented