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RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY COLORADO, APPOINTING MICK IRELAND AS AN
INDEPENDENT REFEREE (HEARING OFFICER) TO SIT ON BEHALF OF THE BOARD OF COUNTY COMMISSIONERS TO HEAR ABATEMENT PETITIONS
RESOLUTION NO. 036-2023
RECITALS:
WHEREAS, pursuant to Section 2.8.4 (Actions) of the Pitkin County Home Rule Charter (“HRC”), all matters not required to be acted upon by ordinance or formal resolution may be acted upon by informal resolution; and
WHEREAS, pursuant to C.R.S. 39-8-102(2)(i) the BOCC has the authority to appoint
independent referees (hearing officers) who are experienced in property valuations to hear abatement petitions on behalf of the BOCC, make findings and submit recommendations to the BOCC for its final action; and
WHEREAS, due to the low volume of abatement petitions expected, it has been
determined that one hearing officer should be appointed; and
WHEREAS, the BOCC wishes to appoint Mick Ireland as a hearing officer to act on behalf of the BOCC and to hear abatement petitions thru June 30, 2024 with an option to renew for two additional one year terms upon written agreement by both parties.
WHEREAS, pursuant to C.R.S. 39-10-114.5, if a petitioner is not satisfied with the Hearing Officer’s decision and BOCC’s ratification they could choose to go to the Colorado Board of Assessment Appeals; and
WHEREAS, The BOCC finds that it is in the best interests of the citizens of Pitkin County to approve this Resolution.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that it approves a Resolution of the Board of County
Commissioners of Pitkin County Colorado, appointing Mick Ireland as an independent referee (hearing officer) to sit on behalf of the Board of County Commissioners to hear abatement petitions, and authorizes the Chair to sign on behalf of the county.
Contract No. 169-2023
& Agreement
Extension Attached
2
INTRODUCED, READ AND ADOPTED ON THE 14TH DAY OF JUNE 2023.
ATTEST: BOARD OF COUNTY COMMISSIONERS
By: _________________________ By: _____________________________
Francie Jacober, Chair Julia Ely Deputy County Clerk Date: ______________
APPROVED AS TO FORM: MANAGER APPROVAL
___________________________ John Ely, County Attorney _________________________________ Phylis Mattice for Jon Peacock, County
Manager
Jun-15-2023
LETTER OF
ENGAGEMENT
June 14, 2023
Project Name: Per Resolution Number 035-2023
Regarding Appointment of an Independent Referee
to sit on Behalf of the Board of Equalization to Hear
Tax Payer’s Appeals and per Resolution
Number 036-2023 Regarding Appointment of
an Independent Referee to Sit on Behalf of the
Board of County Commissioners to Hear
Abatement Petitions
Name: Michael C. Ireland, PC
Re: Hearing Officer for the 2023 Board of Equalization Process and Abatement Petitions
Dear Mick:
The purpose of this letter is to summarize the pertinent terms of Pitkin County's arrangement
with you to provide the specified services enumerated in the following paragraph. The County's
obligation under the Workers' Compensation Statute requires Pitkin County and you to formalize
the terms of this engagement in writing.
To serve as a hearing officer to hear tax disputes on behalf of the Board of Equalization for 2023
and to hear abatement petitions on behalf of the Board of County Commissioners thru June 2024 with an option to renew for two additional one-year terms upon written agreement by both
parties. Compensation shall be at $175.00 per hour.
It is mutually agreed that the County does not have an exclusive right to your services and it is
contemplated that you may provide similar work to other businesses, governments and non- profit organizations. You acknowledge that the work performed for Pitkin County will be that of
an independent contractor and that no employee-employer relationship is created. You have full
control over how the services are performed and it is expected that work will be conducted in
accordance with industry standards by applying professional judgment. The County will
provide, if necessary, documents and information to complete the work described in the
preceding paragraph. The County representative signing this letter is available to you to discuss
any details related to this engagement. This letter of engagement will begin July 1, 2023 and
terminate once all 2023 Board of Equalization valuation appeal hearings have been held and
determinations ratified BUT IN THE EVENT ALL VALUATION HEARINGS AND
DETERMINATIONS HAVE NOT BEEN COMPLETED, THIS AGREEMENT WILL
TERMINATE on December 31, 2023 and will require a new document in succeeding years to be
effective. This letter of
Contract No. 169-2023
engagement regarding Abatement Petitions will begin July 1, 2023 and terminate on June 30,
2024 with an option to renew for two additional one-year terms upon written agreement by both
parties and will require a new document in succeeding years to be effective. You acknowledge
and agree that you shall not be entitled to workers' compensation benefits in connection
with this project and that you shall be responsible for the payment of all state and federal income taxes.
Compliance with House Bill 06-1343 and House Bill 07-1073
A.In compliance with House Bill 06-1343 and House Bill 07-1073 amending Title8 of the Colorado Revised Statutes by the addition of Article 17.5, IllegalAliens-Public
Contract for Services, enacted by the General Assembly of the State of Colorado, the Contractor
shall not:
1.Knowingly employ or contract with an illegal alien to perform work under this contractor;
2.Enter into a contract with a subcontractor that fails to certify to the Contractor that the
subcontractor shall not knowingly employ or contract with an illegal alien to performwork under this contract.
B.In compliance with House Bill 06-1343 and House Bill 07-1073 enacted by the GeneralAssembly of the State of Colorado:
1.The Contractor has confirmed or attempted to confirm the employment eligibility of allemployees who are newly hired for employment in the United States through
participation in the Basic Pilot Program [created in Public Law 208, 104th Congress, orits successor and expanded in Public Law 156, 108th Congress, or its successor, that isadministered by the United States Department of Homeland Security] and, if the
Contractor is not accepted into the Basic Pilot Program prior to entering into thiscontract, the Contractor shall apply to participate in the Basic Pilot Program every threemonths until the Contractor is accepted or this contract has been completed, whichever
is earlier. This provision shall not be required or effective if the Basic Pilot Program isdiscontinued.
2.The Contractor shall be prohibited from using Basic Pilot Program procedures toundertake pre-employment screening of job applicants while this contract is beingperformed.
3.If the Contractor obtains actual knowledge that a subcontractor performing work underthis contract knowingly employs or contracts with an illegal alien, the Contractor shallbe required to:
a.Notify the subcontractor and the County within three days that the Contractorhas actual knowledge that the subcontractor is employing or contracting with an
illegal alien; and
b.Terminate the subcontract with the subcontractor if within three days ofreceiving the notice required pursuant to subparagraph (a) of this paragraph (3)the subcontractor does not stop employing or contracting with the illegal aliens;except that the Contractor shall not terminate the contract with the subcontractorif during such three days the subcontractor provides information to establish thatthe subcontractor has not knowingly employed or contracted with an illegalalien.
4.The Contractor shall comply with any reasonable request by the Department of Laborand Employment made in the course of an investigation that the Department of Laborand Employment is undertaking pursuant to the authority established in Subsection (5)
of C.R.S. § 8-17.5-102.
In all other respects the Agreement is in full force and effect and remains unchanged by this Amendment.
If you are in agreement with the terms of this letter, please sign below. We appreciate the opportunity of
working with you.
Sincerely,
________________________________ _________________ Julia Ely, Date
Clerk to the Board of County Commissioners
AGREED:
________________________________ __________________ Mick Ireland Date
Jun-14-2023
Jun-14-2023
Date: June 12, 2024
Mick Ireland
VIA DocuSign or VIA E-Mail (if one or the other is applicable)
RE: Contract No. 169-2023 (Letter of Engagement) – Appointing Mick Ireland to Sit on Behalf
of the Board of County Commissioners to Hear Petitions for Abatement of Property Taxes
Dear Mick:
Terms and Extensions of the above referenced agreement dated June 14, 2023, states that the
Engagement Agreement may be renewed for two additional one-year terms upon mutual written
agreement of the Parties (paragraph 2 of agreement).
Pitkin County has elected to renew the agreement for an additional one-year term beginning on
July 1, 2024 and continuing thru June 30, 2025. In all other respects, the Engagement
Agreement (attached hereto as Exhibit A) is in full force and effect and remains unchanged by
this extension.
If the renewal of this agreement is agreeable, please sign this letter in the space provided below
and return it to Sam Engen samengen@pitkincounty.com
Mick Ireland
By: ____________________________________
COUNTY OF PITKIN, STATE OF COLORADO
By: ____________________________________
Jeanette Jones, Records and Project Manager
September 8, 2025
Mick Ireland
VIA DocuSign or VIA E-Mail (if one or the other is applicable)
LETTER OF AGREEMENT
SUBJECT: Contract No. 169-2023 (Letter of Engagement) – Appointing Mick Ireland to Sit on
Behalf of the Board of County Commissioners to Hear Petitions for Abatement of Property
Taxes
1. PURPOSE: The purpose of this Agreement is to extend and reaffirm the working
relationship between the County and the Hearing Officer for an additional one-year term.
2. EFFECTIVE DATE: This Letter of Agreement (“Agreement”) serves as confirmation
of the extension of the existing agreement between Michael Ireland (“Hearing Officer”)
and Pitkin County (“County”), approved pursuant to the Board of County Commissioners
Resolution No. 036-2023 on June 14, 2023 with an effective date of the Agreement
beginning July 1, 2025 and continuing through June 30, 2026.
3. TERM: The County and the Hearing Officer hereby agree to extend the terms of the
agreement for an additional one-year period, beginning on July 1, 2025 and continuing
through June 30, 2026. This Agreement is effective as of the date last signed and under
the terms set forth below, attached hereto as Addendum A, and in the original
agreement.
4. SCOPE: The Hearing Officer shall serve the County by performing duties as a hearing
officer or independent referee, in accordance with applicable Colorado State statues.
Responsibilities shall include conducting hearings, evaluating evidence presented by
property owners and the County Assessor’s Office, and issuing impartial, written
recommendations or decisions in a timely manner.
5. CHAPTER 2.08.060: CONDUCT OF PUBLIC MEETINGS: Public officials shall
prepare themselves for public issues, listen courteously and attentively to all public
discussions before the body, and focus on the business at hand. Public officials shall base
their decisions on the merits and substance of the matter before them.
COUNTY OF PITKIN, STATE OF COLORADO
By: ______________________________ Date: ________________
Jeanette Jones, Records & Project Manager
HEARING OFFICER:
By: ______________________________ Date: ________________
Michael Ireland
Sep-08-2025
Sep-08-2025
ADDENDUM A
1. RESPONSIBILITY:
a. Pitkin County will:
• Provide the Hearing Officer with access to necessary documentation, hearing
schedules, and other equipment as needed, and applicable procedural
guidelines.
• Offering administrative support as needed to facilitate hearings.
• Communicating all relevant deadlines and expectations to the Hearing Officer
in advance.
b. Other Party (Mick Ireland) will:
• Conduct hearings in a fair, impartial, and professional manner.
• Complying with all relevant State statues, County procedures, and ethical
standards.
• Reviewing case materials thoroughly and making evidence-based
recommendations.
• Submitting decisions or recommendations in writing within the timeframe
specified by the County.
• Maintaining confidentiality of all case-related materials.
2. STANDARDS OF CONDUCT: Attached to this Agreement is the County’s Hearing
Officer Standards of Conduct. By signing this Agreement, the Hearing Officer
acknowledges receipt of the policy and agrees to conduct all duties in accordance with
the standards outlines therein. Adherence to the Standards of Conduct is a condition of
continued appointment.
EXHIBIT A: STANDARDS OF CONDUCT
2.08.010: APPLICABILITY
The standards contained herein apply to the following:
A. Board Members, which include:
(1) Members elected to the Board of County Commissioners.
(2) Members appointed to Volunteer Citizen Boards by the Board of
County Commissioners.
B. The County Manager and the County Attorney.
C. The elected County Sheriff, County Assessor and County Clerk and Recorder
D. Department Directors appointed by the County Manager
E. County Hearing Officers.
2.08.020: PREAMBLE
The citizens of Pitkin County are entitled to fair, ethical and accountable local government that
earns the public’s confidence in the integrity of public officials. In keeping with Pitkin County’s
commitment to the public trust, the effective functioning of democratic government therefore
requires that:
A. Public officials respect the laws and policies affecting the operations of government;
and
B. Public officials be independent, impartial and fair in their judgment and actions; and
C. Public office be used for the public good, not for personal gain; and
D. Public deliberations and processes be conducted openly, unless legally confidential, in
an atmosphere of respect and civility.
All public officials must understand, respect, and value the job, the organization, the employees,
the citizens, and the common public interest.
To this end, the Pitkin County Board of County Commissioners has adopted a Standard of
Conduct for Public Officials to assure public confidence in the integrity of local government and
its effective and fair operation. (Ord. 02-28, Exh. A, Ord. 005-10)
2.08.030: IMPLEMENTATION
The Pitkin County Standard of Conduct is intended to be self-enforcing and shall be included in
the regular orientations for new board members, and newly elected and appointed officials and
Department Directors. In addition, the Standard of Conduct shall be reviewed by the Board of
County Commissioners to consider recommendations and to update it as necessary. (Ord. 02-28,
Exh. A; Ord. 005-10)
2.08.040: POLICY ROLE OF PUBLIC OFFICIALS
Public officials shall respect and adhere to the Board-Manager structure of Pitkin County
government as outlined by the Home Rule Charter. In this structure, the Board of County
Commissioners determines the policies of the County with the advice, information and analysis
provided by the public, boards and commissions, and County staff. (Ord. 02-28, Exh. A; Ord.
005-10)
A. Board of County Commissioners: The primary responsibility of the members of the
Board of County Commissioners is to establish the overall policies for the County and to
exercise the powers, duties, and functions of the County in compliance with applicable
law and the Home Rule Charter, through action at regular and special meetings and other
job-related duties and functions.
B. County Manager and County Attorney: The Primary responsibility of the County
Manager is to execute the policies set by the Board of County Commissioners
The Primary responsibility of the County Attorney is to be the chief legal officer of the
Board of County Commissioners and the Administration.
C. Department Directors: The primary responsibility of County Department Directors is to
develop, communicate, and implement organizational policies, to recommend public and
budgetary policies to the Board of County Commissioners and to implement policies of
the Board of County Commissioners.
D. Volunteer Citizen Board Members: The primary responsibility of the members of the
various Citizen Boards is to exercise the duties and responsibilities vested in each board
through formal action of that Citizen Board at regular and special meetings.
E. County Hearing Officers: The primary responsibility of County Hearing Officers is to
provide contract services to the County to conduct judicial or quasi-judicial proceedings
on various County matters.
2.08.050: CONDUCT OF PUBLIC OFFICIALS
The professional conduct of public officials must be of the highest standard. Recognizing that
stewardship of the public interest must be their primary concern, public officials will work for
the common good of all the people of Pitkin County, and will assure fair and equal treatment of
all persons, claims and transactions coming before Pitkin County Boards. (Ord. 02-28, Exh. A;
Ord. 005-10)
Public officials shall be dedicated to the highest ideals of honor and integrity in order to merit the
respect and confidence of the public. Public officials shall perform their duties in accordance
with the processes and rules of order established by the County Commissioners governing the
deliberation of public policy issues, with meaningful involvement of the public, and through
implementation of policy decisions of the Board of County Commissioners by staff. (Ord. 02-28,
Exh. A; Ord. 005-10)
Public officials shall comply with the laws of the United States, the State of Colorado and Pitkin
County in the performance of their public duties. These laws include, but are not limited to: The
United States and Colorado constitutions; the Pitkin County Home Rule Charter; laws pertaining
to conflicts of interest, election campaigns, financial disclosures, employer responsibilities, open
processes of government; and County ordinances and policies. (Ord. 028-02, Exh. A; Ord. 005-
10)
2.08.060: CONDUCT OF PUBLIC MEETINGS
Public officials shall prepare themselves for public issues, listen courteously and attentively to all
public discussions before the body, and focus on the business at hand. Public officials shall base
their decisions on the merits and substance of the matter before them. (Ord. 02-28, Exh. A; Ord.
005-10)
2.08.070: COMMUNICATION
Public officials shall publicly share all information regarding a matter under consideration that
they may have received from sources outside the public decision-making process. Board
members and County Hearing Officers involved in quasi-judicial land use decisions or other
judicial or quasi-judicial decisions shall disclose any such communications at the public hearing
or public meeting. (Ord. 02-28, Exh. A; Ord. 005-10)
After an application has been submitted to the County, Board Members and County Hearing
Officers shall not intentionally engage in communications with interested parties regarding
issues upon which they must make a judicial or quasi-judicial decision at a public meeting or
public hearing. Judicial or quasi-judicial decisions are those for which there is a specific
applicant (or appellant) requesting a decision from the Board Members or Hearing Officer, based
upon specific facts to be considered at the hearing or meeting and made a part of the record.
(Ord. 044-05 § 2.10.070 amended (part) Res. 044-05; Ord. 005-10)
For other Department Directors not identified as subject to the Home Rule Charter provisions
and for Volunteer Citizen Board members and County Hearing Officers the following conflict
of interest policy shall apply:
• A conflict of interest is a disparity between the private interest and the official
responsibilities of an individual in a position of trust in government. This policy is
intended to prevent conflicts of interest without obstructing fair and speedy resolution of
issues that come before the County.
• No Department Director, Volunteer Citizen Board Member, or County Hearing Officer
shall vote or otherwise participate in a decision-making process which affects any
property, asset, or entity in which they have a known significant financial interest or in
which any member of their family has a known significant financial interest. Family is
defined as spouse, parent, brother, sister, grandparent, child, grandchild, step-child, step-
parent, step-grandparent, mother-in-law, father-in-law, brother-in-law, sister-in-law, son-
in-law, daughter-in-law, or any individual who is a part of the Department Director’s,
Citizen Board Member’s, or County Hearing Officer’s immediate household. Any
Department Director or Volunteer Citizen Board Member otherwise barred from
participating in a discussion pursuant to this chapter may, if requested by their respective
board or the County Manager, give information about the issue in which they or their
family has a financial interest. A County Hearing Officer may not hear a matter in which
they or their family has a financial interest.
• This prohibition and the prohibition on institutional conflicts in paragraph B below, shall
not prevent Department Directors from performing their work for the County, so long as
any financial interest held by a Department Director is not in conflict with the common
public interest, and is disclosed to the County Manager or, in the case of the County
Manager, to the Board of County Commissioners. The County Manager has the
discretion to direct a Department Director to refrain from participation when a conflict
exists.
• If an issue arises in which a Volunteer Board Member believes they may have either a
private or an institutional conflict of interest, they must disclose that potential conflict of
interest to their respective board and the County Attorney for an opinion on the validity
of the conflict. If determined to be in conflict regarding the issue before them, they will
refrain from participation as a board member in the decision-making process or voting on
that issue. A board member may vote on an issue notwithstanding the conflict only if
their participation is necessary to obtain a quorum or otherwise enable the board to act.
• If an issue arises in which a Department Director believes they may have a conflict of
interest, they must disclose that potential conflict of interest to the County Manager for
an opinion on the validity of the conflict. If determined to be in conflict regarding the
issue before them, they will refrain from participation in the decision-making process or
voting on that issue.
• If an issue arises in which a County Hearing Officer believes they may have a conflict of
interest, they must disclose that potential conflict of interest to the County Attorney for
an opinion on the validity of the conflict. If determined to be in conflict regarding the
issue before them, they will be disqualified from acting as Hearing Officer on that matter.
B. Institutional Conflicts of Interest: An institutional conflict of interest occurs when a Public
Official is a member of a board, group, or organization that is requesting action from the Public
Official or the Board of County Commissioners of Pitkin County or volunteer Citizen Board of
which the Public Official is a member, and the action requested provides a benefit to the board,
group, or organization that is different from the common public interest. No Public Official shall
vote or otherwise participate in a decision making process requested by a board, group, or
organization of which he or she is a member when an institutional conflict of interest exists.
The process for handling these institutional conflicts are the same as expressed in this Standard
of Conduct for handling private conflicts. Institutional conflicts of those Public Officials subject
to the Home Rule Charter provisions on conflicts are governed by the Home Rule Charter
process. (Ord. 02-28, Exh. A § 2.10.080 amended (part) Res. 002-05; Ord. 005-10)
2.08.090: GIFTS AND FAVORS
Public officials shall not take any special advantage of services or opportunities for personal
gain, by virtue of their public office. They shall refrain from accepting any gifts, favors or
promises of future benefits which might compromise their independence of judgment or action
or give the appearance of being compromised. Acceptance of nominal gifts in keeping with
special occasions, meals and refreshments in the ordinary course of business, or social courtesies,
which promote good public relations and encourage participation in community events, is
permitted. (Ord. 02-28, Exh. A; Ord. 005-10)
2.08.100: CONFIDENTIAL INFORMATION
Public officials have a duty and obligation to promote what should be public and a duty and
obligation to protect what should be confidential. Public officials shall respect that certain
information concerning the property, personnel or affairs of the County is confidential. They
shall neither disclose confidential information, nor use such information to advance their
personal, financial or other private interests without prior authorization from their respective
boards. (Ord. 02-28, Exh. A; Ord. 005-10)
2.08.110: USE OF PUBLIC RESOURCES
Public officials shall not use public resources not available to the public in general, such as
County staff time, equipment, supplies or facilities, for personal gain. (Ord. 02-28, Exh. A; Ord.
005-10)
2.08.120: REPRESENTATION OF PRIVATE INTERESTS
In keeping with their role as stewards of the public interest, board members shall not appear
before their own boards or before the commissioners on behalf of the private interests of third
parties on matters related to the areas of service of their boards. (Ord. 02-28, Exh. A; Ord. 005-
10)
2.08.130: ADVOCACY
Board members shall represent the official policies or positions of their board to the best of their
ability when designated as delegates for this purpose. When presenting their individual opinions
and positions, board members shall explicitly state they do not represent their body or Pitkin
County, nor will they allow the inference that they do. (Ord. 02-28, Exh. A; Ord. 005-10)
2.08.140: INDEPENDENCE OF BOARDS AND HEARING OFFICERS
Because of the value of the independent advice of Volunteer Citizen Boards and County Hearing
Officers to the public decision-making process, members of Board of County Commissioners
shall refrain from using their position to unduly influence the deliberations or outcomes of
appointed board or hearing officer proceedings. (Ord. 02-28, Exh. A; Ord. 005-10)