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Home My WebLink Aboutconner.abatement.R000322READING ON RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO APPROVING A PETITION FOR ABATEMENT OR REFUND OF TAXES FOR CLAUDE M. CONNER AS PERSONAL REPRESENTATIVE (SCHEDULE #R000322) AGENDA FI'EM SUMMARY REGULAR MEETING DATE: June LL, 2003 AGENDA 1TEM TITLE: Abatement Hearings STAFF RESPONSIBLE: Carol L. Foote ~ DESCRIPTION OF ISSUE: Attached are petitions for the abatement of taxes. The abatement should be viewed as a due process procedure wherein the taxpayer is given the opportunity for tax relief if you judge that the taxes were levied "erroneously or illegally". PROCEDURE: The controlling statute, C.R.S. Section 39-10-114, provides that: "If taxes have been levied erroneously or illegally, whether due to erroneous valuation for assessment, irregularity in levying, or clerical error, the treasurer shall report the amount thereof to the board of county commissioners, which shall proceed to abate such taxes in the manner provided by law." The "manner provided by law" is set out at C.R.S. 39-1- 113 and requires a hearing before the BOCC at which the assessor has an opportunity to be present. If an abatement request of $1,000 or more is approved by BOCC, it is then submitted to the state property tax administrator for further review and approval or disapproval. If the BOCC or the property tax administrator denies the abatement then the taxpayer has the right of appeal to the state board of assessment appeals pursuant to C.R.S. 39-2-125 (1)(b) and (0. ASSESSOR'S OPINION: The assessor may choose not to attend your meeting but has indicated his opinion in the space provided on the back of the abatement petition. 1. R016139 -Lester, David N'.; Thomas and Linda 2. R000320 - Conner, Claude M. 3. R000321 - Conner, Claude M. R000322 - Conner, Claude M. The Assessor recommends approval on the three above listed properties. ALTERNATIVES: Approve or deny the request. RECOMMENDED ACTION: Your judgment based on the attached information and any presented at the hearing. agendsum.doc PETITION FOR ABATEMENT OR REFUND OF TAXES Please submit In duollcate coptas and answer all quesflonl. Pltkln County Date Received uae Assessor's or Commisstoner~' Date Stamp SectionPETITIONER:I: Complete Section I on this side only["e'~' ~'~cr~cd Ce[Dr¢~e ,'~ --~--; w.~'~ Pefi~onefs Mailing Address: SCHEDULE OR PARCEL NUMBER(S) PROPER~ ADDRESS OR ~G~ DESCRI~ION OF PROPER~ Petitioner states that the taxes assessed against, the above propeAy for property tax year(s) ~2-~,o I , "~o ~ are incon'ect for the following reasons: {Briefly describe the cimumstances surrounding the incorrect value or tax. Attach additional sheets if necessa~. The petitioner's estimate of actual value must be included ) Petitioner's estlmate of actual value $ '~00, 00(~ (~.c2c'.~)and $ ."~'0 £~r',0 ( -~-(~ :~.) Value Y~r Val~ Petitioner mques~ an abatement or m~nd of ~e appmpdata ~es a~clated with a r~u~on in value. I d~lam, under ~nal~ of ~du~ in ~e s~nd degree, fiat ~ ~on, t~e~er w~h any a~mpanying exhibi~ or s~men~, has ~n ~amin~ by me, and ~ ~e ~st of my kn~ge, info~afion and ~lief, is ~e, a~mpl~ta. ~ ~ /~; ~ 81gn~~ *~e~r of ~g~n~ mu~t b~ m~ch~ wben ~UUon I~ ~ubm~d. ~e provisions of ~is ~on by me ~a~ of ~un~ ~mmissionem or me asle~or, as appmpdata, wl~in mon~s of ~e date of filing such ~n. 39-1-113(1.7), C.R.S. Se~lon I1: ~o~e U~e ~nly T~ Year ~ Tax Year ~s~sed Value Tax ~sed Value T~ (FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY) RESOLUTION OF COUNTY COMMISSIONERS Resolution No. Section I: In accordance with 39-1-113(1.5), C.R.S., the commissioners of Pitkin County authorize the assessor to review petitions for abatement or refund andto settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property. The assessor and petitioner mutually agree to an assessed value and tax abatement/refund of' Tax Year ~ Tax Year Value Tax Value OHginal Corrected Abate/Refund PLEASE 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 YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION. PeUUoner'$ Signature Date If Section I is not complete and/or if petition is for more than $1,000, Section II must be completed. Submit an I or ;jlna pet t on and a copy to the 0 v · on of Property Taxation. Section 11: Assessor's recommendation: ~LApproved or [] Approved in part $. No protest filed in ':..00 [ or %00~ . (If a protest was filed, please attach a copy of NOD.) [] Denied for the following reason(s): As~euor'. Osection/ll:ro e~tgy~sesao~.si; natu r · W~I' ~REA S 'Thec~° u n~ty'~Com mis sion ers of Pitkin County, State of Colorado, at a duly and lawfully called regul,a~' meeting held on .__._../ / , at which meeting there were present the following with notice of such meeting and an opportunity to be present having been given to the taxpayer and the Assessor of said County and Assessor Tom Isaac (being present/notpresent) and petitioner (being present/notpresentJ, and WHEREAS, Tile said County Commissioners have carefully considered the within petition, and are fully advised in relation thereto, NOW SE IT RESOLVED, That the Board L-a"'~'~-~oes not agree) with the recommendation of the assessor and the petition be ~denled) and an abatement/refund be~pmve~Ydenied) for property tax year(s) '~o~, and__~. The taxes to be abatad/refunded for property tax year ~.C~'~ ares which represents an assessed value of $ .~c~. lei. (~ and the taxes to be abated/refunded for property tax year ?.~O~-- ares ~.,,-l.(~ct.L[[a wh ch represents an assessed va ue of S '5~: bio . I, 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 at , this day of , __ ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver, Colorado, The action of the Board of County Commissioners, relative to the within petition, is hereby [] Approved; [] Approved in part $ ; r~ Denied for the following reason(s): G:~LiSRt ..,~,BATE~Cg~RMREV2seCretal~'s Si nature Property Tax Administrator's eignatom ' PITKIN COUNTY TAX NOTICE -, .. ~~ F~ 2~1 ~ d~ in 2~ ASPEN, COLO~DO 81611 PH~E ~ (970) 920-s170 F~ ~ (gl0) ~C[~ ~D T~S~TE 0F ~ BLK:93 LOT:R C~ ~ ~N 5.~1 ~499.~7 '~1 ~:~57 6K:~10 ~:~1 BK:~ ~:~ ~N FIRE ~ECT]~ 0.8?6 ~I.0T ~b~.~ ~:0720 BK:~8 ~:~1 ~N ~[TAT[~ DISTRICT 0.2~ $19.25 ~N ~L DISTRICT 8.9~ ~7.95 C~ ~ ~LE~ 3.a97 ~ RI~R ~TER ~ 0.2~ ~3.42 ~ ~ :: 0.075 $18.70 SEWER CH~'C]~ LtE~SPECIAL IMPR ' W~houl s~te I~tNe Endi~ y~r a~ mill iew ~uld ~ve ~en~.. A milt levy is the tax fete per $1,OOO of assessed valuation. ...................... ~ ~I011~ R~22 I R~~__ $1 ~ 376,13 IS YOUR ADDRESS CORRECT? $1~376.13 PlIIII c~ck the ~X on the coup~ for change of iddmll. OR ~ ~="""~.t~,~'=~&&,,=~,=-,~,] $2,752. ~NER ~ A(12/20~S) _ M=ke checks ~y~le to: P~KIN COU~ TR~SURER ~NER ~N J & C~ M(41~S ~) Post-oate~ ~ecks are not ac~pted. 5~ E H~[NS A~ If y~r mai (~t ~monal) ~x~ will ~ pa~d by your m~ge ~N~ ~ 81611-1910 company, ~ease do not ~uplicate ~yment. If you have ~ this pm~, ~ease fo~a~ this statement to the new ~er ~ ream ~ to this office marked "pro~y ~ld" (and ~nclu~e the name and ad~ress of the new owne~ PLEASE SEE REVERSE SIDE OF THIS ~A ~ kl~TI ~ ~ ~ k~ow.). PI 1 KIN COUNTY TREASURER ~ PITKIN COUNTYT~A~ NOTICE ASPEN, COLORADO 8'1611-1993 ~ C~ ~ ~~~~~ PNONE # (970) 920-5t70 FAX ~ {970) 920-5175 5.442 PITKIN C~ LIB~ 1.4~ - 0.328$99.21 P~TK]N ~ 4.~ - ~.~ ~3.~ ~ S~ & OTHER ~S 0.4a S~.85 ~UICDING ~ ~ ~ ~ ~C~II~ ~FILI~ ~ 'ERSONAL PROPERW 0 ~NI~ T~ ~I~ CR~ ;ENiOR HOMEST~ ~EMPTIO~ * A mill levy Is ~he tax rat~ ~er $1,~0 cf assess~ valuation FULL 1AX lET TOTAL I O11 ~ mill Je~ ~ ~ be~ ~. AX DISTRICT - ~~~~~"~* $1,373.63 IS YOUR ADDRESS CORRECT? $1 ~373,~ ,~ Plaa~ chack ~ ~x on ~ cou~n for changa of address. $2,747.26 ~U~O INT Make Ch~ payable to: PITKiN COUN~ TREASURER Post-dated ~ecks are not accepted. ~N~ ~~5 ff your real (not ~monal) ~xes will be paid by y~r moA3~e company, please do not dupli~te ~yment. If y~ have s~d this pro~ny, p~ea~ fo~ard this statement to the new owner or return it to ~is o~ce marked "prope~y sotd" (and include the name and address of the new owne~ R~22' 2002 ~ ............... ~ l~r, ~ ~ E~.~ Attachment A - 4 pages Petition for Abatement or Refund of Taxes May 8, 2003 The property at 530, 532 and 534 E. Hopkins was appraised by Dave Ritter, The Appraisal Office, April 15, 2001, in connection with filing the 706 estate tax form for the estate of Warren J. Conner. At that time Mr. Ritter inspected the houses and met with the City of Aspen Historic Preservation Commission to determine the extent of encumbrance of the City's highest level of historic preservation designation. The 3-page appraisal summary follows. The IRS will be auditing this return based in large part on the difference between the appraised value of the property and the Pitkin County assessed value. On May 6, 2003 Mr. Ritter and Larry Fite, Pitkin County Chief Appraiser, inspected the property with me. As a result of the inspection (especially of the interior of 530 E. Hopkins) and in consideration of the historical designation, Mr. Fite agreed that the assessed value was too high and suggested that a protest of valuation for the current year and a petition of abatement for the property taxes paid over the prior two years be filed. ~l~ude M. C6mler ' Personal Representative, Estate of Margaret A. Conner Personal Representative, Estate of Warren J. Conner Trustee, Warren J. Conner Trust Trustee, Claude M. Conner Trust A COMPLETE APPRAISAl. ASSIGNMENT, LEADING TO A SUMMARY REPORT ESTIMATING THE VALUE OF 530, 532 & 534 East Hopkins Aspen, Pitkin County, Colorado 81611 PARCEL NO s. R000320, R000321 & R000322 SCHEDULE NO s. 2737 073 31 003, 004 & 005 PREPARED AT THE REQUEST OF Estate of Warren J. Conner Claude M. Conner 534 East Hopkins Aspen, CO 81611 DATE OF APPRAISAl.: April 15, 2001 DATE OF REPORT August 3, 2001 APPRAISED BY: Dave Ritter The Appraisal Office - Aspen, Ltd 210 GG AABC Aspen, CO 81611 LETTER OF TRANSMITTAL THE APPRAISAL OFFICE -ASPEN, LTD ASPEN AIRPORT BU$1NEF~ CENTER 210 AABC, Surr~: GG _. ASpr. N, COLORADO 81611 PHONE (~70) ~.0o100~ FAX (970) 9~5-3603 Real Estate Appraisals - Feasibility Studies. Investment Analysis - Consultation Services August 3, 2001 Estate of Warren $. Conner Claude M. Conner 534 East Hopkins Aspen, CO 81611 RE: Appraisal Estimating Market Value of 530 East Hopkins Avenue, Aspen, CO 81611 Lot Part of P & Q; Block 93 Original City and Townsite of Aspen, Colorado 532 East Hopkins Avenue, Aspen, CO 81611 Lot R; Block 93 Original City and Townsite of Aspen, Colorado 534 East Hopkins Avenue, Aspen, CO 81611 LOt S, Block 93 Original City and Townsite of Aspen, Colorado Dear Mr. Conner, __ Pursuant to your request, I herewith submit for your review this appraisal report, the purpose of which is to estimate the "Market Value" of the fee simple interest in the described property. The definition of"Market Value" is contained herein. A physical description of the property is contained in the body of the appraisal report. The methods I have used in arriving at my value conclusion and ali pertinent supporting data gathered in my investigation are included in this report. Please pay special attention to the section entitled "Extent of the Assigranent" included below. This section discusses more fully the types and sources of data used and the potential limitations of the analyses contained herein. This report contains 51 pages including all exhibits and should not be considered complete without all of them. I certify that I have physically inspected the property and personally assembled all the data in support of this estimate of value. I further certify that we have no present or contemplated future interest in this property beyond this estimate of value. Th~s appraisal has been made in conformity with the Uniform Standards of Professional Appraisal Practice and the Code of Ethics of the 1.A.A.O. It is my opinion that the "Market Value" of the subject properties "as is" as of April 15, 2001 is 530 East Hopkins Avenue, Aspen, CO 81611 Part of Lot P and Q Block 93 Original City and Townsite of Aspen, Colorado Three Hundred Eighty Thousand Dollars ~$380,000.00) 532 East Hopkins Avenue, Aspen, CO 81611 Lot R, BLock 93 Original City and Townsite of Aspen, Colorado Three Hundred Sixty Thousand Dollars ($360,000.00) 534 East Hopkins Avenue, Aspen, CO 81611. Lot S, Block 93 Original City and Townsite of Aspen, Colorado Three Hundred Seventy Thousand Dollars ($370,000.00) The value esti~nate is subject to the Certification, Contingen! and I,imiting Conditions, and to the Extent of Assignment contained herein. There is not sufficient current marke~ data on which to base an estimate of marketing time for the subject because few properties of its size and value have been offered for sale in recent' yearn. However, at the appraised value, il is.my opinion that the subjecl would be likely to sell within .a six !o twelve month period assuming no change in market conditions and assuming no substantial change in tenancy and income. Dave Ritter - Appraiser ~.~%~ O.~ As~en - commun~), ~'~o~m~n~ - H£e~o~: ~n~e.~.or~, L~ ~ Hopk~.n~,'62~ ;. MopkZn~ ~19 ~ Ho~kin~ (~emove~ 2000~ 8-~ ~ Hopkins ~O0 W. Hopkins 31 4 E. Myman 432 ~. Myman 214 t{. Ryman lO'.' Juan 93~ Klug 549 Z. Main ~04 w. 61l W. ;Ol W, 2,32 N. Monarct,. ~01 North 3C~ 2ar~ Ke~ ~utte Cemetery lC9 w. ~7C N. 620 North 3rd ]~8U Ute 1500 Ute /0