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Home My WebLink Aboutconner.abatement.R000321READING 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 #R000321) REGULAR MEETING DATE: June [ [, 2003 AGENDA FI-EH TFFLE: Abatement Hearings STAFF RESPONSIBLE: Carol L. Foote t~ 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 (f). 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 W.; Thomas and Linda 2.~R000320 - Conner, Claude M. ~. R000321 Conner, Claude M. 4. 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 duolicate cople~ and answer all questions. Pitkln County Date Received use Assessor's or Commissioners' Date Stamp PETITIONER: Complete Section I on this aide only Section I: Date: ~/~ 0..H Petitioner's Mailing Address: ~ or T~ ~ ~ C~ SCHEDULE OR PARCEL NUMBER(S) PROPEE~ ~DRESS OR LEaL DESCRI~ION OF PROPER~ Pe~lioner a~ in~ ~r ~e ~l~ng reasons: (B~e~y d~be ~e ci~ums~n~s su~oundin~ ~e incorrect value or ~x. A~ch add~onal sb~ ff n~s~. The ~one~S es~male ct a~ual value mu~ ~ include.) Petitioner's esflmate of actual value $ :~rTO ¢,~.~'~ (~:t)and $ ~?C; OC.O ._ (~C.C'~) Val~ Year Val~ Year Petitioner mques~ an a~ment or m~nd ~ ~e app~pr~ ~ ass~i~ ~ a mdu~on in value. I declare, under ~na~ of ~du~ in ~e se~nd d~r~, ~ this ~tifion, tug.er w~ any a~mpanying exhibi~ or s~men~, has ~en e~min~ by me, and ~ ~e ~st of my ~ge, inflation and belief, is ~e, ~rre~ plete. __ __ By. D~me Phone Numar 'L~e~ of agency must be a~ch~ when ~t~on ~ eubmlE~. Eve~ ~tifion ~r ab~ement or m~nd filed pumuant to section 39-10-114, C.R.S., shall · e provisions ~ this ~on by ~e board of coun~ ~mmi~ionem or ~e as~sor, as appropria~, ~in six monks of ~e da~ of ~lng such ~on. 39-1-113(1.7), C.R.S. Section Ih ~IOdI Uae On~ T~ Year ~001 T~ Year ~O~ ~s~ed Value Tax ~s~ Value Tax (FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY) RESOLUTION OF COUNTY COMMISSIONERS Reeolution No. Section I: In accordance with 39-1-113(1.5), C.R.S., the commissioners of Pitkin County authorize the assessor to ~titions fur abatement or refund andto seffie by written mutual agreement any such petition fur abatement or refund in an amount of one thousand dollars or tess per tract, parcel, or lot of land or par schedule of personal property. The assessor and petitioner mutually agree to an assessed value and tax apatoment/refund of:. · Tax Year ,: · Tax Year Value Tax Value Tax 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. Pstlfloner'$ Signature Date If Saction I is not comptete and/or if petition is for more than $1 000 Section II must be completed. Submit an or ~1 na pet t on and a cop}' to the DIvlalon of Pmpert7 Taxation. Section I1: Assessor's recommendation: '1~ Approved or [] Approved in part $. No protest filed in -/.00~ or ~00~ . (If a pmtast was filed, please attach a copy of NOD.) r~ Denied for the followip,g-~eson(s): S~tlon lie WHER~S, lhe Coun~ Commissioners o[ PiPkin County, State of Colorado, at a duly and lawfully celled regular meeting held on / /~ at which meeting there were present the following mo day yr 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/not present) and petitioner .(being present/not preaent), and WHEREAS, The said County Commissioners have carefully considered the within petition, and are fully advised in relation thereto, NOW BE IT RESOLVE~That the Board ~[~"~¢'~does not agree) with the recommendation of the assessor and the petition be ~/denied) and an abetament/refund be ~'-'~denled) for property tax year(s) '7..o~t, and '),.Ob '~.. The taxes to be abatad/refr,nded fur property tax year ~oo t are $ [ :~%~. ~ which represents an assessed value of $ ~,,*~ 'S"I O and the taxes to be abated/refunded for property tax year ')..c~o~. ares ~;°o~1 , O~ which ~'epresenta an assessed value of $ (=~:z~'/c~ . Chairperlon of the Board of County Commissioners' 81gnature I, County Clerk and Ex-officio Clerk of the Board of County Comm ss onere 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 Time Date Month Year County Clerk's or Deputy County Clerk's Signature ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver, Colorado, Month Day Year The action of the Board of County Commissioners, relative to the within petition, is hereby [3 Approved; {:] Approved in part $ ; [] Denied fur the following reason(s): ~ Secretery'~ Signature Property Tax Adrnlnlstrator's Signature ~ _ PITKIN COUNTY TAX NOTICE .""P""~'" oO,,NT,, ~',,~A.,,,,,.,..,^.N S,.. S,,.'~,O, ASPEN, COLORADO 81611-1993 ~'.' ~/.,.~ Fo~ 2001 taxes due in 2002 PHONE # 1970! 920-$170 FAX al (970) 92~-S175 ___"-_=.__..,' ' ' "'~"' · '.~:~.:-...'. .......................... -.-".:-c,.'.--i;. '1111 "':CIT~ ,~"TO~,SITE OF ^aPE, BU(:93 LOT:S CI. DF ASPE, 5.401 .2~.~ ~),,:0186 PG:0127 BK:0664 PG:0584 ASPEN FZRE PROTECTION 0.876 $85.16 ASPEN SANZTATIOfl DZSTRICT 0.208 $20,22 ASPEN SCHOOL D:ISTRZCT , 8,946 $869.73 COLOP, N)O l/TN COLLEGE 3.997 $388.59 COLORADO RIVER WATER CmS 0.253 $24.60 ASPEN VALLEY HOSPITAL ~ 1,500 $t45.83 ~[N NJilJLNI~ DISTR~CT 0.277 0.075 $19.64 PTTKZN COUNTY LIBRARY , 1.397 0.359 $100.91 PZTK:JN COUNTY 3.750 0.501 $315.87 OPEN ~ACE & TRAILS . 3.758 $365.35 COUNTY HOUSTNG DEBT 0.310 $,30.14 SEWER CHG/CITY LIEN/SPECIAL IMF'la ~. 00 Without sta~e legislative fundi~yo~r $choct mH evv would have been ~.426. ~ mill ~evy is the ~ax rate per $I 000 ot assessed valuation __ ~1~ 9~0 ~ ~ 0 97220 29.738 ~ ~.891.~ ~1 ~21 ~.R~L ~,~ IS YOUR ADDRESS CORRECT? ~ Plea~ ch~k the box on the cou~n for changa of address, OR $2,891 C~NER ~ R Make c~cks payable to: PlaIN COUN~ TREASURER 5~ E H~K[NS A~ Post-dated checks are not accepted. ~; C0 81 ~11 - 1910 If your r~l (not pe~nal) ~xes wi l ~ paid by 'four mc Agage ~mpany. please ~o not duplicate payment. If you have sold ~is proart,, please fo~ard this statement to the new ow~r or return it to t~is office marke~ "prope~y sold~ (arid in~ude the name and address of the ne~ PLEASE SEE REVERSE SIDE OF THIS m~ Y kl~Tl~C if knowns. _' PITKI N COUNTY TAX NOTICE PITKIN COUNTY TREASURER 506 E. MAIN ST., SUITE 201 ASPEN, COLORADO $161 t-1993 t~X.eS~ du.e ~ 200~i PHONE ~ t[970) 920-5170 FAX # (970) 920-$175 # ..... I ASPEN F[RE PROTECTION 0,880 $85.55 ,,~.~ ~ ¢,~$j- /-Jc,/)Wl,~'~g ASPEN SNIITATION 0[STRICT 0.213 $20.71 ASPEN SCI~30L DiSTRiCT 8.926 $867.79 COLORA~0 ilTN COLLEGE 3.997 $388.59 COLORN)0 RIVER ~TER CONS 0.255 $24.79 ASPEli VN~Y HOSPITAL 1.500 $145.83 k~l~t N~UI.N~ D[S~ICT 0.278 - 0,069 $20.32 PITI(IN COUNTY LIBRARY !.400 .0.328 $104.27 PITklN COTKI'Y 4.053 . 1.09g $287.19 HUI&kN SVC &OlllER ~RANTS 0.463 $45.01 OPEN SPACE & TRAILS 3.773 $366,81 !BUILDtNGiLAND 1~00 ~ SEWER CNG'CITY LIENIS~ECiAL IhtPR( / $0,00 4200 380 PERS PROP DECLARATION NON~FILING PENN.~ $0.00 PERSONAL PROPERTY 0 -- SENIOR HOMESTEAD SENIOR TM EXEIIPTION CRED~ EXEMPTION ' A mdl lev) ,s the tax rate per $100'~ o) at-sassed N ET TOTAL Wi!nout state I~g~slaTive fun~ing ycur school ; 'tEl t,~ILL. ;.£'.'" ~ F~.,~_ 1062600 9722C r~,m,a~vywou;<~h.~..o~e~', 10.335 ! 29m584/ $2,885.88 ...... 001 ': R000321 [REAL ...... ' ' ,,- ................ I $1,442.94 IS YOUR ADDRESS CORRECT? . ~;~- ~ $1,442,94 ~REN J TRUST ~,.¢~¢-~<~\~ Make checks payable to: PITKII~COUNTY TREASURER _C.0~_.E.R.puN~x 345 Post-dated checks are not accepted. ~I~SP~N ! C0 816~ 2 '0345 If your real (l'~ot persor, al~ ~xes will be paiC Dy your moAga~e corr~pany please do not duplicala payment. If you have sold this property, please forware th~s statemu~:~ ';o the new owner Or returr~ it to this office marked so:d" taqc include the ~ame and address of the new o,,vner ~f know¢~J. PLEASE SEE REVERSE SIDE OF THIS 'W"A v ~, I,'~,'l-m ~ r'- Attachment A - 4 pages Petition for Abatemem 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 Fire, Pitkin County Chief Appraiser, inspected the property with me. As a result of the inspection (especially of the imerior 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'~au~de M Conner ~ 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 V,AI.UE 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 BUSINESS CENTER 210 AABC, SvrrE GG AS~'EN, COLORAOO 81611 PUONE (970) 920-1002 FAX (970) 925-3603 Real Estate Appraisals - Feasibility Studies. Investment Analysis - Consultation Services August 3, 2001 Estate of Warren J. 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 all pertinent supporting data gathered in my investigation are included in this report. Please pay special attention to the section entitled "Extent of the Assiglunent" included below. This section discusses more fully thc 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, This appraisal has been made in conformity with the Uniform Standards of Professional Appraisal Practice and the Code of Ethics of the I.A.A.O. tt is my opinion that the "Market Value" of the subject properties "~ 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 532 East Hopkins Avenue, Aspen, CO 81611 Lot IL Block 93 Original Cily and Townsite of Aspen, Colorado Three Hundred Sixty Thousand Dollars ($3~0,000.O0) 534 East Hopkins Avenue, Aspen, CO 81611 Lot S, Block 93 Original City and Townsite of Aspen, Colorado Three Hundred Seventy Thousand Dollars ($370,O00.O0) The value estimate is subjecl to the Certification, Contingent and Limiting Conditions, and to the Extent of Assignment contained herein. There is not sufficient current market 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 years. However, at the appraised value, it is my opinion that the subjec! would be likely to sell within a six to twelve month period assuming no change in market conditions and assuming mo substantial change in tenancy and income. Dave Ritter - Appraiser 532 E, ~opk~n~ ~9 E, ~opk~s {~emove~ 2000) 8~1 ~. ~opkin~ 200 W. Hopkins 990 E. 216 w. Hyma~ ~0" Juan 935 X~ng 5~ W. 604 ~. ~01Kortn 3)3 AO! ~ack Rea ~tte Cemetery 8~ee!ey icl ~py Smith ~34 W. ~uqgle~ 6~9 w. Smuggler a?O ~, Spr.:ng ' 623 ~orth ~500