HomeMy WebLinkAboutbocc.res.064.2003 (FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY) / ~/~/~/~
RESOLUTION OF COUNTY COMMISSIONERS ..~3~)
Resolution No. ~)~/--/~-D~) ~
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 and to settle by written mutual agreement any such petition for abatement
or refund in an amount of one thousand dollars or*less per tract, pamel, 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 Tax
Original
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.
Petitioner's Signature Date
Assessor's or Deputy Assessor's 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
origina pet tion and a copy to the Division of Property Taxation.
Section I1: Assessor's recommendation:
.~Approved or [] Approved in part $
No protest filed in or . (If a protest was filed, please attach a copy of NOD.
[] Denied for the following reason(s):
Commlssmoners of Pitkin County, State of Colorado, at a duly and lawfully
called regulal!meeting held on ~: / ,// / g)-~ , at which meeting there were present the following
members:.
with ~otic~'of s~c-h rn-e~-ting ~nd a/n'~pj:iortunity to be present having been given to the taxpayer and the Assessor of
said County and Assessor Tom Isaac (belngpresent/notpresent) and
,4/ Name
petitioner //~..4~ L~, /~.///.f~ (being-f~,~en~not present), and WHEREAS, The said
v - -- / Na~ne ~ '
County Commissioners have carefully considered the within petition, and are fully advised in relation thereto,
NOW BE IT RESOLVED, That the Board ~Idoes not agree) with the recommendation of the assessor
and the petition be ~'~denled) and an abatementJrefund be ~denied) for property tax year(s)
~L00 ~ and
which represents an assessed value of $ '~, [~0 and the taxes to be abated/refunded for property tax
year ?-oo7- are $ ')..'Z.~t. ~ which represents an as.~es.sed valL,~ of $ '~,. ~Y,O . ,~ .
~ ~ / J // Ch/r~rson of the Board of/~unty Commissioners' Signature
, I county and E×-officio of the Board of County Commissioners
in ~:~' fdr~he atorementione'd 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 ~fe hereunto set my hand and affixed the seal of said County
at ,.~.' y¢> ~/4, this
Time Date
eputy Count~ Cl~k'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
[] Approved; [] Approved in part $. .; [3 Denied for the following reason(s):
Secretary's Signature' Property Tax Administrator's Signature
GAUSRL., V~ATEtFORMREV2
PETITION FOR ABATEMENT OR REFUND OF TAXES
Please submit in duplicate copies and answer all questions.
Pitkin County Date Received
Use Assessor's or Commissioners' Date Stamp
PETITIONER: Complete Section I on this side only
Day~ Year
Petitioner's Name: t~(~c~-e ~-~4',~,~m~r' (~$-;~ ~ o~u¢,~,~ b~ ~/~¢~;~,'~o~l~r~{~r,,
Petitioners Mailing Address: "~0 60 y ~
~i~ or Town State Zip Code
SCHEDULE OR PARCEL NUMBER(S),, PROPER~ ADDRESS OR LEGAL DESCRIPTION OF PROPER~
I
Petitioner states that the taxes assessed against the above prope~ for pmpe~ tax year(s) ~GOi
are incorrect for the following reasons: (Briefly describe the circums~nces surrounding the incorrect value or tax.
Affach additional sheets if necessa~. The petitioner's estimate of actual value must be included.)
Petitioner's estimate of actual value $ '~'£); ORA') (~oi)and $ "~$0,
Value Year Value Year
Petitioner requests an abatement or refund of the appropriate taxes associated with a reduction in value.
I declare, under penal~ of pedu~ in the second degree, that this petition, together with any accompanying exhibits
or s~t~ents, has ~en examined by me, and to the best of my knowledge, information and belief, is true, correct
~ com~l~. /' . ~
~ / - - ~flt~on~s'Slgnature
By. Daytime Phone Number (
Agent's Signature*
*Leffer of agency must be affached when petition is submitted.
Eve~ petition for abatement or refund filed pursuant to section 39-10-114, C.R.S., shall be acted upon pursuant to
the provisions of this section by the board of coun~ commissioners or the assessor, as appropriate, within six
months of the date of filing such petition. 39-1-113(1.7), C.R.S.
Section I1: Assessor's Use Only
Tax Year ~ ~ Tax Year ~
Assessed Value Tax Assessed Value Tax
Original tIO..~D '~ ~ .~ ~lO .~D ~.
Corrected '~,~ O ~~ ~, ~ I) _ ~'~
Abate/Refund q~ ~.~0 '~ ~ ~ ,~ ~ ~ ~
PITKIN COUNTYTAX
N OTIC E ,, E. MAIN ST., SUITE 201
Fores due in 2(YU2 A~PEN, COLOi~ADO 61611.19~3
~:C[~ ~ZTE OF ~ BLK:~ L~:O CZ~ ~ ~EN 5.401 $~,24
~: &~T71/2' OF LOTP. BK:~M ~:~ '
~ FiRE ~TECT]~ 0.876 ~7.19
~:~ ~:~84 8K:~ ~:~7 BK:~ ~:~ ~N ~ITATZ~ DiSTR[~ 0.2~ ~3.M
~:~ ~:~ ~N ~ DZ~ICT 8.946 ~2.~
~ ~N ~LE~ 3.997 ~3.47
~L0~ RIVER ~TE, ~S 0.253 ~8.07
, r' :~ ~, : CT;~ ~ 0.~;~ :. 0.075 $22.41
PZTKZN C~ LZB~Y 1.397 0.359 $115.17
~ H~[~ DEBT 0.310 ~4.~
SEWER CHG/CITY LiEN/SPECIAL ~MPR $0
Without state ~egis[ative funde',g:VoL~r ~chool
m~ lev~ would have been~.
A mill levy ~s the :ax rate per $1,000 of a~sessed valuation.
.... ~.1212~~ 11~ 270 0 29.7~ ~ R~ REAL
$1 ,~9.72
IS YOUR ADDRESS CORRECT? $1 ,~9.72
P~a~ c~ck t~ box on the cou~n f~ cha~ of a~ross. O~
~ER ~REN J ~D 10/2~ 1~ Make checks ~bloto: Pl~lN COUN~SURER
~ E H~K[NS A~ Post..~ated ch~ks are not a~epted.
~N~ C0 8~6~ '1~10 rfy~rmal (notp~;~xeswill ~
company, please do not d~piicate payment.
tf you have sold ~is pr~dy, p~a~ fo~ard this statement
to the new owner or return it to this office mark~
~ld" (and include the name and address of the n~ ~ner
PL~SE SEE REVERSE SIDE OF THIS ~A V K I~TI~ if
(('~1'- 'PITKI N COUNTY TAX NOTICE ~,,""K',
~ ~ P r' ~Z Qua in Z~)~ PHONE
PIT~, ~ U~Y ,.4~ - 0.~ ~,~.~4
$51.37
O~N SP~E & T~LS 3,773
11068C
BU!LDiNG i 3000 270 SEWER GriG'CITY UEN/SPECIAL IMPR
PERSONAL PROPERTY! 0 PERS P~ DEC~TI~ N~,FILI~ PEN~ $0.~
SENIOR HOMESTEAD ~ SEN[OR T~ EX~I~ CREDD
EXEMPTION
........................ { ' A rml~ levy *s the ~ax tare pe~ $~,000 of as~sed vaiua~o~.
;r I $1,646,72
IS YOUR ADDRESS CORREC'r? ]
Ple.~ check the box on the coupon for chan~ of ~dre,,. ~ OR ; $1,646.. 72
Post-.~et~d checks are not accepted.
I¢ you have sold this pFo~y, p, ease fo~ard this
tO the f~ew owner or retdr;'~ it tO this Off,(g mark~ "prOperty
so!d" land include the name aqd address of the new
PLEASE SEE REVERSE SIDE O~THiS ~A ~ ~l~~ ifknown).
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.
"-Claude 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 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 R~tter
The Appraisal Office - Aspen, Ltd
210 GG AABC Aspen, CO 81611
LETTER OF TRANSMITTAL
THE APPRAISAL OFFICE -ASPEN, LTD
As~,zn Amvo~ B~sm~ss C~n~st
210 AABC, SurrE GG
Asvr~, COLORAOO 81611
PuoNg (970) 920.1002 F^x (970) 925-3603
Real Estate Apprai~ls. Feasibility Studies. Investment Analysis. Consultation Services
August 3, 2001
Estate of Warren J. Conner
Claude M. Conner
534 East Hopkins
Aspen, CO 81611
RE: Appiaisal 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, Colc,~ad(~)
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 tile "Market Value" of the fee simple interest in the
described property, ri'he 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 ia this report. Please pay special attention
to the section entitled "Extent of the Assignment" included below. This section &sct~sses
more fully the types and sources of data used and the potential lhnitatit~ns of the analyses
contained herein.
This report contains 51 pages including all exhibits and should not be considered
complete withou~t all of them.
I certify that I have physically inspected the property and personally assembled all the
data in support o1' this estimate of value. I further certify that we have nt, 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.
It is m5 opinion ~hat 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
532 East Hopkins Avenue, Aspen, CO 81611
Lot IL 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 estimate is subject to the Certification, Contingent and l.imiting Conditions,
and to the Extent of Assignment contained herein. ]'here is not sufficient current market
data on which to base an estimate of marketing time tk)r the subject because few
properties of its size and value have been offered for sale in recem years. However, at the
al:praised value, it is my opinion that the subject would be Likely to sell u, ithin a six to
twelve month period assuming no change in market condi~i¢,ns and assuming no
substantial change in tenancy and income.
Dave Ritter - Appraiser
532
8.1 E. Hopkins
125
432
216 W. Hya~an.
5~C g. ~air:
~0~ ~q. Mail:
401
30~ Park
629 w, Smuggler :~n ian~ar~ proce~
~7C ~.
I 2 BO Jte
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