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HomeMy WebLinkAboutabatement.petition.john.borders READING ON DRAFT RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO - ABATEMENT PETITION FOR PROPERTY TAX REFUND FOR JOHN M. BORDERS AGENDA ITEM SUMMARY REGULAR MEETING DATE: June 9, 2004 AGENDA ITEM TITLE: Abatement Hearings STAFF RESPONSIBILITY: 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 $1,000 or more is approved by BOCC, it is then submitted to the state property tax administrator for further review and approval or disapproval. If the BOCC or the property tax administrator deny the abatement then the taxpayer has the right of appeal to the state board of assessment appeals pursuant to C.R.S. 39-2-125 (1){b) and (1). ASSESSOR'S OPINION: The assessor may choose not to attend your meeting but has indicated his opinion in the space provided on the back of the abatement petition. ./' 1. The Assessor recommends Approval on the following: John M. Borders; Boris Milvich for two; and John McBride A full copy of each abatement petition with its supporting documentation is on file with the Pitkin County Board of County Commissioners Records Manager of the Pitkin County Clerk and Recorder's office. ALTERNATIVES: Approve or deny the request. RECOMMENDED ACTION: Your judgment based on the attached information and any presented at the hearing. agendsum.doc Pitkln County PETITION FOR ABATEMENT OR REFUND OF TAXES Please submit in duplicate copies and answer all questions. Date Received Use A~eesior'$ or Commissioners' Date Stamp P~ ~ITIONER: Complete Section I on this side only Sectio~ I; Dste: ¢3 ~4- 0'4- Petifioner'sName: ,-~Okn ~3'3. ~-~F,~Y'~' Petitioner's Mailing Address: I ~ ~ 0~ ~ ~ Zip Code PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY 5heudi'rqa£~ Vlffa~l.,.. C.~ ~lOtC' Petitionerstatesthatthetaxesaesessedagainst. theabovepmpertyforpmpertytexyear(s) ~0~,,~ ,- are Incorrect for the following reasons: (Briefly describe the cimumstanees surrounding the Incorrect value or tax. Attach addltional sheets if necessary: The netitioner's estimate of actual value must be Included,) _~n c o r r ~ c + ¢qu~r6 J~l ~ ~,c t,c'~ d "1o co J cct t ,* 4c ~'r.~-', "'FfCa.~ ~_ F. ll-I~ckud C-q~/-hlq9 c~OcL~h~-~n4£ ? Petitioner's estimate of actual value $ f ) and $ ( ''~ ) Value yea.' Value Yea~ Petitioner requests an abatement or refund of the appropriate taxes associated with a reduction in value. I declare, under penalty of perjury in the second degree, that this petition, together with any accompanying exhibits or statements, has b~en examined by me, and to the best of my knowledge, information and belief, Is true, correct and complete. '~ . ~ ' 6/~' '7~~?~'~'~-'-'~'~' Daytime Phone Number~ I [~0/-'~i[.~ 7 Pe~'tToner's $1gnatum By ~ / Daytime Phone Number { ) *Letter of agency must be attached when petition Is submitted. Every pelltion for abatement or refund flied pursuant to se~on .39-10-114, C.R.S., shaii be acted upon pursuant fo the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six months of the date of ~ing such petition. 39-1-1130.7), C.R.$. Sectlorl I1: Assessor's Use Only Ta~ Year :~'CO.~. Tax Year ~ Assessed Value T~ ~s~sed Value Tax Original ~Off: ~ ~5~ ~, ~:~0 Abate/Refund ~ '~, ~0 ~C~.; 51 ~q: ~.~0 ,~,~ (FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY) RESOLUTION OF COUNTY COMMISSIONERS · Resolution No... Se~flon I: n aecardance with'3g'l'113(1.5), C-R.S., the commissioners of Pit. kth County authorize the assessor to · review petitions for abatement or refund and fo settre by written mutual agreement any such peUtion for abatement or refund in an amount of one thousand dollars or less per tract, paree, or lot of land or per schedule of personat property. The assessor and petitioner mutually agree to an assessed value and tax abatement/refund of:. Tax Year, Tax Year ..Va ue 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. If Section I is not comp eta and/or if petition is for more than $1,000, Section II must be completed. Submit an or ~lnal petition end a copy to the Division of Pmpert~ ~ Approved or D Approved in part $. Nopretastfiladth '~.~ or -~00% · (Ifapretastwasfllad, pleaceattaehacepyofNOD D Denied for the folio .~ng reason(s): . .S. action IlL WHERE~s, The County Commlss onem of P tk ~1 County, State of Colorado, at a duly and lawfulty called regular meeting ~e]d on / / , at which meeting there were present the foltowing with notice of such meeting and an opportunity to bo present having been given to the taxpayer and the Assessor of said County and Assessor Tom Iseao {being pre~en~/notpresantJ and petitioner Name (belngpreeent/notpresent), and WHEREAS, T~e said County Commissioners have carefully considered the within petition, and are fully advised In relation thereto, NOW BE IT RESOLVED, That the Beard (agrees/does not agree) with the reCOmmendation of the assessor and the petition be (approved/denied) and an abatament/refund bo (approved/denied) for property tax ear s _ ' and .. . The taxes to be abatad/ref~nded for propeK7 tax year _ are $..' Y ( ) which represents an assessed value of $ and the taxes to be abated/refunded for property tax County Clerk and Ex-officio Clerk of the E~ard of County Corem ssioners In and for the aforementlonecl county, do hereby cardty that the above and foregothg order Is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF, I have hereunto set my han~ and affixed the seal of said County at. , this . day of ., County Clerk'e or Deput7 County Clerk's Signatur. ACTION O~: THE PROPERTY TAX ADMINISTRATOR Denver, Colorado,. The action of the Board of County Commissioners, relative to the within petition, Js hereby Month Day Year [] Approved; [] Approved in part $ ; [] Denied for the following reason(s): Pitkin County Assessor/Treasurer Parcel Detail Information Assessor/Treasurer Property Search [ Assessor Subset Query I Assessor Sales Search Clerk & Recorder Reception Search Basic Building Characteristics [ Tax Information Sales Detail I Value Detail I Residential/Commercial Improvement Detail [ Land Detail I Tax Area [ Account Number I Parcel Number [ Mill Levy I 004 I R013563 [264331203005 139.538 Owner Name and Address IBORDERS JOHN & PAM 13oo CRESCENT COURT [SUITE 850 [DALLAS, TX 75201 Legal Description ISUB:HORSE RANCH LOT:5 I Location Physical Address: [SNOWMASS VILLAGE Subdivision: [HORSE RANCH Land Acres: I0 Land Sq Ft: 12o,63o Property Tax Valuation Information [ Actual Value I Assessed Value Land: I 700,000[ 55,720 Improvements: [ 1,944,0001 154,740 Total: [ 2,644,000[ 210,460 Sale Date: [10/6/1998 Sale Price: 146o,ooo Basic Building Characteristics Number of Residential Buildings: Il Number of Comm/Ind Buildings: I0 Residential Building Occurrence 1 Characteristics GARDEN LEVEL BSMT: [1,830 FINISHED GARAGE HEATED~/384-') FIRST FLOOR:'~,244 1445 OPEN PORCm 190 Total Heated Area: 14,074 Property Class: [SINGLE FAM RES-IMPROVEMEN Actual Year Built: [2000 Effective Year Built: [2000 Bedrooms: 14 Baths: F4.5 Quality of Construction: [EXCEL T13+ Exterior Wall: [FRM STUCCO Exterior Wall: [STONE VEN Interior Wall: [PLASTER Floor: [WOOD Floor: [CARPET Heat Type: [RAD WATER Heating Fuel: [GAS Roof Cover: [WD SHINGLE Roof Structure: [GABLE/HIP Neighborhood: ISMV-HORSE RANCH Super Nbhd: [HRSE RNCH/DIVIDE Tax Information Tax Year 1997 1997 1997 1997 1998 1998 Transaction Type Tax Amount Tax Payment: Whole Interest Charge Interest Payment Tax Amount Amount $3,955.56 ($3,955.56 $79.11 ($79.11) $3,913.58 Tax Payment: Whole ($3,913.58 Tax Amount I $5,174.72 1999 1999 1999 1999 2000 2000 2001 2001 2002 2002 Interest Payment I ($155.24) Tax Payment: Whole I ($5,174.72 Interest Charge ] $155.24 Tax Amount [ $2,945.32 Tax Payment: Whole I ($2,945.32 TaxA mount ] $7,597.58 Tax Payment: Whole ($7,597.58) Tax Amount [ $8,022.54 Tax Payment: First Half ($4,011.27) 2002 [ Tax Payment: Second Half I ($4,011.27 2003 I Tax Amount ] $8,321.16 2003 I Tax Payment: First Half I ($4,160.58) Top_of Pa_g~ Assessor Database Search Options Treasurer Database Search Options Clerk & Recorder Database Search Options Pitkin County Home Page The Pitkin County Assessor and Treasurer's Offices make every effort to collect and maintain accurate data. However, Good Tums Soft:ware and the Pitkin County Assessor and Treasurer's Offices are unable to warrant any of the information herein contained. Copyright © 2003 Good Turns Software. All Rights Reserved. Database & Web Design by Good Tums Software. RECEIVED AUG 2 4 1999 Snowmass Village Building & Planting 1 / .A~N FLOOR 2051 a~, I Project No.: ~¢.AN,¢~ ~OO~ ¢~ a~.I i Drawn B~ Plans ~ion ~paKment Plan No.: ;~ c.O.~irf~C ~Ot3. I~.lO~ TO C, ON~'FmJ~C~TION F- I-- 1--