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Home My WebLink Aboutabatement.petition.milvich.(b)READING ON DRAFT RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO - ABATEMENT PETITION FOR PROPERTY TAX REFUND FOR BORIS MILVlCH (b) AGENDA ITEM SUMMARY REGULAR MEETING DATE: June 9, 2004 AGENDA ITEM TITLE: Abatement Hearings STAFF RESPONSIBILITY: Carol L. Footc DESCRIPTION OF ISSUE: Attached are petitions Ibr the a. bal:emenL of taxes. '['he abaternent: should be viewed as a due process procedure wherein the taxpayer ia given the opportunity ibc tax relief il'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-i- 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 (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. 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 PItkin County PETITION FOR ABATEMENT OR REFUND OF TAXES Please submit In dunllcate copies and answer all questions. Date Received. Use Assessor's or Commissioners' Date Stamp PETITIONER: Complete Section I on this side only Section h Date: H Petitioner's Name: SCHEDULE OR PARCEL NUMBER(B) Peti~oner states that the taxes assessed against, the above property for property tax year(s}.~ L).~ l- ('~.f rt~.l, ~'- are incorrect for the following reasons: (Briefly describe the cimumstancee surrounding thelnoorrect value or tax. Attach additional sheets if necessary. The cetitioner's estimate of actuar value must be included ) ~ £CENE Year Va~ue Year Petitioner requests an abatement or refund of the appropriate taxes associated with a reduction in value. l declare, under penalty of perjury in the second degree, that this petition, together with any acoompany[ng exhibits and th the best of my knowledge, Information and belief, is true, correct or statements, has been examined by me, and complete. By Daytime Phons Number 7'-$106 Daytime Phone Number *Letter of agency must be attached when petition Is submitted. Every petition for abatement or refund flied pursuant to section 39-10-114, C.R.S., shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six months of the date of filing such petition. 39-'J-113(1.7), C.R.S. Section II; Assessor's Use Only Tax Yesr~ Tax Year~ Assessed Value Tax Assessed Value Tax Original ~ ..~_r.eLJa~Oe ~"~t,~6~ '~ '-Jq~ ~O Corrected ==~e,=~,~,= tZ~h.t~ 7.'1 ~,ko ~,<~L.$~ Abate/Refund ~o~ LT_h 7_ -/Il .z,h "t~; LU.b ~, tq.l,~,% (FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY) RESOLUTION OF COUNTY COMMISSIONERS Resolution No. Section h In accordance w th'3g-1-1 t 3(1.5), C.R.S., the commissioners of Piti(in County authorize the assessor to review petitions for abatement or refund andta settle by wdifen mutual agreement any such petition for abatement or refund in an amount of one thousand dolJars or less per tract, psmel, or lot of land or per schedule of personal property. The assessor and petitioner mufually agree to an assessed value and tax abatement/refund of:. Tax Year Tax Year Value Tax Value Tax Ortgthal Corrected Abate/Refund " PLEASE NOTE: THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST, PENALTIES, AND FEES ASSOCIATED WiTH LATEAND/OR DELINQUENTTAX PAYMENTS, IF APPLICABLE. PLEASE CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION. PeUt[6ner'$ elgnetum Date Jif Section I is not comp ere and/or if petition is for more than $1,000, Section ti must be compietad. origthal petition and a copy to the DIvtalon of Property T~¥=f nn. Submit an ~LApproved or [3 Approved Jn pad $ No protest filed in or . (If a pretest was filed, please attach a copy of NOD.) Denied for ason(s): Commissioners of Pitkln County, State of Colorado, at a duly an lawfully egular meeting held on / / , at wh ch meeting there were present the fo owing with notice of such meetin9 and an opportunity to be present having been given to the taxpayer and the Assessor of said County and Assessor Tom Issag (belngpresent/notpreserlt) and Name percher Name (be/ngpresent/notpresent), and WHEREAS, The said County Commissioners have carefully considered the withln petition, and are fully advised in relation thereto, NOW BE IT RESOLVED, That the Beard ~doe~ not agree) with the recommendation of the assessor and the petition be lady,/denied) and an abatement/refund be (~"~lenled) for property tax year(s) ..~and ~O'~, · Thetaxestobeabated/refundedforpropertytaxyear -~,~. ares ')..'At[ which rePresenta an assessed value of $ I.[o~./,, ~. ~ and the taxes to be abated/refunded for preperty tax year *Z.0C,~ areS t~ ~,~t}.,~ whichr'epresentaanasssssedvalueof$ '~./~) County Clerk and Ex-officio Clerk of the B~ard of County Commissioners in and for the aforementioned county, do hereby certify that the above and foregoing order ts 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 ~, County Clerk'w or Deputy County Clerk's SIsnatur~ ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver Colorado, The action of the Soard of County Commissioners relative to the within petition, Js hereby Mont~ Day Year [] Approved [] Approved in pari$ ; [3 Denied fur the following reason(s):