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HomeMy WebLinkAboutabatements.lalone.abc32.23pine.READING ON DRAFT RESOLUTIONS OF THE PITKIN COUNTY BOARD OF COUNTY COMMISSIONERS ON ABATEMENT PETITION FOR PROPERTY TAX REFUND SUBMITTED BY RAYMOND J LALONE AND VlCKI K. LALONE; ABC 32 LLC; 23 PINE CREST INC.; LIN ROC LLC; AND ANNA M. GRIFFITHS; AGENDA ITEM SUMMARY WORK SESSION DATE: May ll, 2005 AGENDA ITEM TITLE: Abatement Hearings STAFF RESPONSIBILITY: Carol L. Foote DESCRIPTION OF ISSUE: Attached is a petition 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 (0. 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. Raymond and Vicki Lalone; ABC 32, LLC; 23 Pine Crest Inc, RSB Pines 24, LLC, SB19 Development Corp; LinRoc, LLC #5; Anna M. Griffiths The year under petition is for 2004 taxes only. 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 Pit,In County PETITION FOR ABATEMENT OR REFUND OF TAXES Please submit In duplicate copies and answer all questions. ~ Use .~ss~saor's or Cemmlsslene~a ~st~n~ ~'~' PETFJ'IONER: Complete Section I on this side only Section l: Petitioner% Name: PeUfloner's Iv~aJ[ing Address: SCHE[~ULE OR PARCEL NUMBER(S) See attache~ Petitioner states that the taxes assessed against, the above property for property tax yesr~ 2 0 0 4 ara inCOrrect for the followihg reasons: (gdefly describe the circumatances surrounding the incorrect value or tax. Attach add]t]coal sheets if necessary. 'rna oetltloner's estimate of actual value mus[ be thcluderl ) Land was sub-divided into 31.97 acres, which was placed in an Aspen Valley Conservation Easement, and into 3.00 ao~es for residential use. The 31.97 acres should be valued at $10/ acre. The 3 acre parcel ~equires an appraisal. Petitioner's estimate of actualvalua $3200 ( 2004 ) Pe~tJbner requests an abatement or refund of the approp~ate taxes associated wi~h a reduction in va[ce. I dectare, under penalty of perjuU in the second degree, that this petition, together with any accompanying exhibits or statements, has been examined by me, and to the best of my knowledge, information and belief, is true, correct and ccmp[eteZ .. ~ r'. " ,~ . 't .'b' ,~'~""~' Daytime Phone Number f ~'~ '/'7~ ~ 5/5'C By DayEme Phone Number ( } Section th Asseasor's Uae Only Tax Year Assessed Value Tax Corrected Abate/Refund :(s)uoseed §ul~,OlfO1 eql Jq pe!ueo~L · ON uoBnlose~l $~I~NOIS$11NINOO ,LJ. NnOO -10 NOIJ. n"10~g~4 WARRANTY DEED THIS DE~D, Made this 31 day of ~L~RCH, 1994, between C.R.V. PROPERTIES LTD. LIMITED LIABILITY COMPANY, a Colorado Limited Liability Company of the COLU~ty of PITKIN ~d State of CO, Gr~mtor, and RAI~(OND J. LALONE AND VICKI K. LALONE whose legal address is 6494 E. LONG CIRCLE SO. ENGLEWOOD, CO 80112 of the County of ARAPAHOE and State of CO, Grantees: WZT~SS, that the grantor, for and in consideration of the SLUn of TEN DOLLARS AND OTHER GOOD AND VALUABLE CONSIDERATIONS See Attached Exhlbit "A" 568602 B-?4& P-541 04/05/94 02:02P PO I OF ~ RED DOC SILVIA DAVIS FITKIN COUNTY CLERK & RECORDER 15.00 6.50 ~_ Bv: ~ c .~o L/mlted Liability C~mpany By: Robert E. McCormick, ) :SS The foregoing instrument was acknowledged before me on this~ day of&~;I , 1994 Company Witness my b~and and official seal. My Commission expires:~/i,J~ 'OGl~OqO~ &O ~$ 'NIN~I~ ~0 7~0~ Abatement recommendation for Raymond J. and Vicki K. Lalone for 34.97 acre parcel adjacent to Elk Mountain Subdivision near Redstone. Histor~ The subject parcel consists of 34.97 acres which is a combination of 5 platted lots from the Elk Mountain subdivision and the adjacent metes and bounds land. The assessor's records reflect a single parcel with the value assigned on the basis of the property being a single building site. The 2004 value for property tax purposes is $225,000 which was arrived at by appeal in 2003. The Laiones have dedicated a conservation easement on the property which covers 31.97 acres of the total parcel. The remaining portion is 3 acres. The conservation easement was put in place in December 5, 2003. On February 14, 2005 a revised plat for the Elk Mountain Subdivision was filed creating two new parcels from the subject property. Amended lot 19 is the land covered by the conservation easement and Amended Lot 24 is the 3 acre parcel with a dedicated building envelope. As of the assessment date of January 1, 2004, the property existed as a single 34.97 acre parcel With the majority of the land encumbered by a conservation easement. It was not until the recording of the revised plat in 2005 that two separate parcels were created. Recommendation It is the position of the Assessor's office that in this case the actual value of the parcel was not diminished as a result of the conservation easement. The assessor's value is based on the presumption that the property would have been used as a single building site. Afier the conservation easement was put in place, this presumption is unchanged. The value is supported by comparable sales in the area and was already adjusted by appeal in 2003 from $275,000 to $225,000. If the property had been encumbered in its entirety, then there would be a case for a reduction in value. · ! t?Z--'£-i Pltkln County PETITION FOR ABATEMENT OR REFUND OF TAXF~:~CEiVED Please submit In duollcate copies and answer all questions. Date Received lAN ~ 5 ~/_o0~;; ~i~1 C<3unt~ PETITIONER: Complete Section I on this side only Section h Date: January 4 2005 Petitioner's Name; AEC $2z LLC Aspen CO 8i611 R018825~ ~..~ 15~: Tract .1 in Lot 3F, Block 4. Amended and Restated R018824 / Tract 2 in same Plat of Aspen A~rport Business Center Petitioner states that the taxes esseesed egainst the above properly for preperiy tax yesr(s) 2005 2004 are incorrect for the following rsasons: (Bdefly descdbe the circumstances surrounding the incorrect value or tax. Attach additional sheets if necessary. The ~etitioner's.estimate of actual value must be include1 ) Tracts I and 2 of Alpine Grove Condominiums are common elements in this condominium common Hap of Alpine Grove Condominiums, recorded November 19, 2005, in Plat Book 67, Page 80, as Reception No. 491348 on which both Tracts 1 and 2 are identified with the words "Common Element" on the map itself and also the addition to Plat Note 15, which the bounty Attorney of the Alpine Grove Condomimiums and owned in common by the owners of the Units." Pefltloner'eesflmataofactualvalue$ exem~)t ( 2~)and $ exempt (2004 Petitioner requests an abatement or refund of the appropriate taxes associated with a reduction in value· I declare, under penalty of pedury in the s~lcond degree, that this petition, together with any accompanying exhibits or statements, has been examined by me, and the best of my knowledge nformation and belief, is tree correc and complete t%o . · ABC 52, LLC By }./ ! ( Daytime Phone Number(970 )925-8700 *Letter of agency must be attached when petition la 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 tiling such petition. 39-1-113(1.7), C.R.S. Section I1: Assessor's Use Only Original Corrected Abata/Refund Tax Year Tax Year Assessed Value Tax Assessed Value Tax :(s)uosea~ BUlA~OllOJ au1JOj pelueo D: $ lJed Ul pe^o~ddy 0 ~pa^oJdd~, D ,~qeJeq s! *UOll~ed U!Ul~ eql Ol eNleleJ 's~auolss!mtuoo ~lunoo Jo P~eO9 aU1 jo uo~loe Lquo~l 'opeJOlO0 'Je^uec] ~O.L~a"eI.LglNIIAIQV X~.L )~l.~ladO~ld ;aH.L dO NOI.L3~ jo ,(ep s[~q" /qunoo pies jo lees eql pex~e pue pueq Xtu las oluneJeq e^eq I 'dOgI:IgHM S~gNJJM NI 'sJeuOIsslmmoO Aunoo Jo pJeog eq~ jo sSulpeaooJd aU1 jo pJooeJ e~ wo~J peldoo ,(ruls JepJo §u o§e~o~ pue e^oqe e~ leql/~p, Jeo XqeJeq op '~tunoo peuo~uetue~oje et~ JOri pue u! e~euotss[uJwoo Alunoo ~o p~eo~ eq~ jo ~e D o oL~o-xg pue ~elO ~unoo '~ jo onleA pessesse ue sluese~deJ qo!u~ '~ e~e -- JeoX x~ ~edo~d JoJ pepu~m~eqe eq ol se~ ~ pus ~ ~o enleA p~sesse ue ~ueseJdm qo!q~ ~ ~e J~ ~ ~d J~ ~pu~m~el~e eq oi ee~ Sql '-- pus -- (s~eei x~ ~d J~ (peluep~eAmdde) eq pu~m~uameleqe us ~ue (peluep~ea~dde) ~ uo~ged e~ pue JOSSesse eql J, ~e~ e~ ~e~ 'OgAqOg~ ~l gg ~ON 'Olme~ uo~eJ ul peslApe ~llnJ eJe [ pies e~ 'S~gH~ ~e '~ue~d$ou~d ~u~q)'~ Jeuo~ged pus Oue~d~ou~uas~d J Jossessv pus ~uno~ pies ~o Jos~ssV e~ pus Je~ed~ e~ ~ ueR5 ueeq 5ulAeq o ~ou ~1~ /,lintel pue XInp · IS 'opeJOlOO jo ale,S ',~unoo Ul~l!.d J . . Xlunoo euj. 'SV:JM~HNt ('QON jo ,(doo · qoslle eseeld 'pal[l ee~ lSeloJd · JI)" JO Ul pal§ lsaloJd oN $ ~ed u! pe^oJddV 0 Jo pe^oJdd¥ D :UOl~epuemtuooeJ s,Josseesv :il uolloeS 'UOlleXe. L/~JedoJd Jo UOlSlRla etll o1 Xdoe e pue UOlllled leUleHO ue lltuqns ipaleldtUOO eq lsnuJ II UOllOeS '000' ~$ ue~ eJo~u Joj si UOlll~ed J~ Jo/pue eleldWOO lou si I uop, oeS JI -~Jedo.id 'ON uoBnlOeea St:I::I~IOISSIININO0 ~LI. NAO0 dO NOI.LA-IOS~I (A'INO gS~ SM;INOISSIWWOO A.LN~IO0 aNY SMOSS;ISSY MOd) Assessor's Abatement Recommendation for Schedule # 18823 and # 18824 Tract one and two of the First Amended Condominium Map of Alpine Grove Condominiums. In the original plat for the Alpine Grove Condominiums these pamels were identified as being "reserved for future development". These future development rights were spelled out in the Alpine Grove Condominium Declaration in Articles 26 and 27. When the revised condominium plat was recorded, November 19, 2003, the map was amended to show these parcels as "common area" and owned in common by the owners of the units. Since then, the property was replatted again on October 29, 2004 combining Tracts one and two and is now known as Lot 2, Alpine Grove Subdivision/PUD. This parcel was then sold to the Aspen Land Fund on the same day for $3,000,000. The basis of the appeal is that as common elements, the value of the subject property was inherent in the value of the individual condominium units since theoretically each owner has a pementage interest in the common elements. Therefore, when a condo sells, the purchase price includes a share of the common elements. The assessor's office is recommending that the abatement petition be denied for the following reasons: For the 2003 tax year, the value of the property represents the condition of the property as of January l, 2003. Since the revised plat was not filed until November 19, 2003, the properties were correctly valued as "future development" land for the 2003 tax year. The issue of the land being labeled as "common elements" would not be applicable until Janua~ l, 2004. In 2004, the subject properties were sold for $3,000,000 to the Aspen Land Fund for use as a site for affordable housing. Title to the subject property is currently held by Residences at Little Nell Development, LLC.. For clarification, if an abatement were granted, the refund would be paid to the current owner, not the prior owner, ABC 32, LLC Although identified as "common area" on the revised plat, these two parcels retained development rights to the benefit of ABC32, LLC, not the Alpine Grove homeowner's aasoeiafion. The revised language on the plat should not be confused with language of conveyance. By revising the plat, no ownership interest was conveyed to the homeowner's association. In fact, when the parcels were sold, the deed did not include the homeowner's association. A copy of this deed is attached. Since ABC 32, LLC retained ail ownership interest in the property together with the future development rights; the vaiue of the property remained independent to that of the individual vaiues of the condominiums. This is to say that ifI bought an Alpine Grove condo in 2004, it did not, include a percentage ownership interest in the two future development tracts. Based on this information, the assessor's office is taking the position that the two future development tracts were correctly valued and taxed for the 2004 tax year as well. Assessor's values for 2003/2004 2003 Tax Year Sch # Legal Desc. Actual value 18823 Tract one $1,007,500 18824 Tract two $ 509,300' Total value $1,516,800 2004 Tax Year Sch # Legai Desc. Actual value 19392 Lot 2, Alpine Grove $1,516,800 land size $/sq ft 45,795 sq ft $22/sq t~ 23,150 sq ft $22/sq ft land size $/sq ft 68,945 $22/sq ft (Per revised plat, tract one and two were combined into Lot 2, Alpine Grove Subdivision/PUD. The vaiues of the two fathering parcels were combined so that the resulting vaiue reflects the condition of the property as of January 1, 2004) SPECIAL WARRANTY DEED THIS DEED, dated Oc~bcr 29, 2004, between ABC 32, LLC, a Colorado ~ Liability Company, of the County of piddn and State of Colorado, grantor, and Aspen Land Fund, LLC, a Colorado Limited Liability Company, whose legal address is 302 East Hopkins, P.O. Box 8238, Aspen, CO 81612, grantee(s): WITNESS, that the m-antor, .for an.d in co. nsidcradon of .the _s~n.ofTcn D~oll.a)is' {$10.00) apd other ~ood and valuable cons~d.era~on,, ~e ,receipt ~ an~. ~cle.n. cy o~ whicB .is hereuy .ackno. w~cdl~ed, has grab, ted, ~bargained,. sola aha c.0nveyea, ano ry, roe.sc pr~escnts do, es., gran~ oargo!n~ sell, .c?nvey..,an.o cormrm unto ~e gra~.tce, lts. s.uccess~s,, .aha .a~.~gaz.~xoreycr,~al~.~.,m..e l~ropcrt~.to~em? .wire l,mprove~m,e?s, ffeny, situate, lying ana oemg mule counly orl'tuon aha ~tate ox coloraao, aescnoen az XOllO~; . Lot 2, .AJpine Grove Su~b~i.' .vision/PUD, according t9 the Final Plat thereof .r.ecord,~d October _~ 2004, m Plat Book "/[ at Page I t~ az Reception TQGETI~I~R wi.th all .and.. sing~l..ar the hcredi,taments, and app.~, ~s the. r ,~to belonging, or in ,anyone.se apperta~ning~ m..e ~vcrsion.ano..r~ve~l. ons, rem~inae, r.ano r~.m .amaers~ re~nt~, issues ~a~.,a profits the...r,eor, a~,a all me .e?ate~ .nght,,~tlea m~reat, ,cLau~.. an, o aem.~a w..v.~.s.oeycr o!. me grantor~ elmer in mw or eqmty, or, m sue ~o me aoove varsalnea prennses, with the hereditaments ana appurtenances; TO HAVE AND. TO HOLD. the said premiss above ~bargained..~aud descfi ~b~d, .wi~_ appurtenances,, unto. the ,g[antee, tts success.ors eno ~s~g~s.~ ~9~.,vcr. successors aha assigns, a,oes cpvermut .ena agree .th~..t FORBV~.R DEFEND the.anovc oarga~, eap. relm.ses m me qmet aha peacea?l.e p. os~.,sslon, o,~me grantee, 1.ts succ, e.sso~ aha .azsigns,,ag ..a~t ~11 ana.every, pcrs, on,o.r p.e~rs~,ns clalml~, g me,w~noje or ~an~[ ~ thereo.l, oy~ mrongn ,or un. ocr me 8rantor~,ex.c, ep~ an~a suojec~ m mose maucrs se~ xorm on ~x~u'bit A aRacheo hereto ano msue a part l~ereo~ey uus rercrence. IN Vv'ITNESS VflIEREOF, the grantor has executed this deed on the date set forth above. ABC ~2, LLC, a Colorado Limited LiabiliOy Company By:.A.u~, .U.'n Lawrence P _arto.e.~, LLC, a Color~do Limited l,iability Company, Its Manager By' STATE OF COLORADO ) page: COLT~ OF P~"YJ:~ ) te/~/2ee4 The forngoins instrumcnt was acknowledged bcfor~ me this 29m day of October, 2004, by C-re§or7 P. Hills, az Mana~cr of Austin Lawrcnc~ Partner~, LLC, a Colorado Limited Liability Company, the Manager of ABC 32, LLC, a Colorado Limited Liability Company, the Grantor. Wimess my hand and official seal. My c~mmissLon expires: L State of Colorado 503667 "-'"' TI INSFER DECI. RRT[ON ECEZVI; le/2 /2ee4 EXHIBIT A TO SPECIAL WARRANTY DEED 1. Taxes and assessments for the year 2004 and subsequent years. Right of the proprietor of a vein or lode to extract and remove his ore therefrom, should the same be found to penetrate or intersect the premises hereby granted and right of way for ditches or canals constructed by the authority of the Unit~l States as reserved in United States Paignt recorded March 16, 2023 in Book $5 at Page 570. Terms, conditions, provisions and obligations as set forth in Contra~ for Contribution reward Water Main Construction recorded December 8, 1969 in Book 244 at Page 883. Terms, conditions, provisions and obligations as set forth in Grant of Easemant for Sewer Line and Conveyance of System recorded Sanuary I l, 1971 in Book 253 at Page 50. Terms, conditions, provisions, obligations, easements, restrictions and assessments as set forth in the Declaration of Covenants for Airport Business Center recorded June 17, 1971 in Book 255 at Page 916, and extension thereof recorded October 23, 1974 in Book 292 at Page 502, deleting therefrom any restriciions indicating any preference, limitation or discrimination based on race, color, religion, sex, lmndicap, familial status or national origin. Terms, conditions, provisions and obligations as s~t forth in Avigation Easement recorded August 20, 1974 in Book 290 at Page 373. Terms, conditions, prowmons and obligations set forth in Resolution recorded August 26, 1974 in Book 290 at Page 510. Terms, conditions, provisions and obligations as set forth in Consent Agreement recorded April 16, 1979 in Book 366 at Page 627. 10. 11. 12. Easements, rights of way and all matters as disclosed on Plat of subject property recorded April 16, 1979 in Book 7 at Page 79, Consent Agreement to Amended and Restated Plat of Aspen Airport Business Center recorded April 16, 1979 in Book 366 at Page 627 and Amendment lhereto recorded November 26, 1979 in Book 379 at Page 772. Restriction regarding Lease time period (not less that 6 mo.) as contzlned in Deed recorded August 20, 1999 as Reception No. 434728. Terms, conditions, provisions and obligations as set forth in Memorandum of License Agreement recorded August 20, 1999 as Reception No. 434729. Terms, conditions, provisions and obligations as set forth in the Board of County Commissioners of Pitkin County, Colorado Resolution No. 135-2004 recorded on October 'ZPI , 2004 as Reception No. ~,~Q~~. 2 ~EN~ INFO~A~ION ........ ..................... ~ir a~ un~ ~ ~ M p~ ~ d~ (C.~S.). 2. Type of properly I~J~a~cl: [ ] Single Family Reslden~d [ ] T~h~ ] ~lnium [ ] Mul~ ~ [ ]~[ ]1~1[ ]~ml[ ]Mk~[~a~ntLa~[:]~ 3, ~ ~ C~I~: · [ ]Y.[ ]No [ ] Y~ [~No 13. Terms, conditions, provisions and obligations as set forth in the Board of County Commissioners of Pitldn County, Colorado Ordinance No. 040-2004 recorded on October 12, 2004 as Reception No. 502967 and rerecorded on October 19, 2004 as R,~ception No. 503217. 14. 15. 16. All matters as disclosed on the Final Plat of Alpine Grove Subdivision/PUD recorded October ~ 2004 in Plat Book ~ ~ , Pa~e I/) , as Reception No. Terms, conditions, provisions and obligations as set forth in Subdivision/PUD Agreement for Alpine Grove Subdivision/PUD recorded October ~-/~ , 2004 as Reception No. Terms, conditions, provisions and obligations as set forth in Assignment and Assumption of Lot 2, Alpine Grove Subdivision/PU? Land Ustc Apl~vals, Ri/hts and Obh'gations recorded October ~ct, 2004 as Reception No. ~O~ 17. Terms, conditions, pwvisions and obligations as set forth in Assignment of Reserved Development Rights on Lot 2, Alpine Grove Subdivision/PUD recorded October 2004 as RecepfionNo. ~'o-~ ~ All of the foregoing book, page, and reception number references refer to the real property records of Pitkin County, Colorado. Basalt commercial vacant land sales Sch # legal description 13790 BBCWest, lot 10 14139 BBC South, lot P 13772 BBC East, lot H 14934 BBC West, lot 6B 14552 Basalt Corem Pk, lot J 14143 BBC South, lot T Sale date Sale price land size Price/sq ft 12/19/01 $200,000 12,000 $16.67 1/11/01 $625,000 29,201 $21.40 10/14/99 $299,500 31,535 $9.50 4/12/99 $230,100 18,396 $12.51 9/17/98 $225,000 7,440 $30.24 3/16/98 $224,500 23,902 $9.39 Pttkin County PETITION FOR ABATEMENT OR REFUND OF TAXES~EC.-'- "'F~ Please submit in duplicate copte~ and answer all questions. pETITIONER: Complete Section I~n thte side only Section I; Data: 2/9/2005 Petitioner's Mailing AddreSS: SCHEDULE OR PARCEL NUMBER{S) PR PERTY DRESS OR LEG D CRIP~ON OF PROPERTY e~oncr states that tho rexes assessed against thc above pmpe~ for pm~ tax year ~DD ~ . P ........... ~-- -~a~ns' /Bde~ descdbe the circumstance surrounding ~e in~ffect value or tax. This lot borders a skiable access trail through the Pines, but the building envelope is quite high above the trail, thereby making access difficult because of the elevation change. It is also a difficult driveway and requires an easement across the neighboring lot (Lot 24). I believe, therefore, that the 2004 assessed value of this property is too high and should be $1,500,000. Petltlonedsestlmatcofectualvalue$. I ,500,000' ( 2004 ) Petltibner requests an abatement or refund of the appropriate taxes associated with a reduction in value. declare, under penalty of pedury in the second degree, that this pe~tion, together with any accompanying exhibits or statements, has been exam ned by me, and to the hast of my knowiedge, information and belief is true, correct and complete. -- By , Daytime Phone Number f *Letter of agency must be attached when petition Is submitted. Every petition for abatement or refund filed pursuant to sectton 39-10-114, C.R.S., shall be acted upon pursuant to the provisions of this sectJon by the board of county commissioners, cr the assessor, as appropriate, within six months of the data of tiling such petition. 39-1-113(13), C.R.S. Scot on I1:, Aeec~eoHe Use Only Tax Year Assessed Value Tax Original Corrected Abate/Refund ~lunoo pies jo lees e~ pex~e pue pueq Au Tes olunmeq e^e4 I '40g~I~HM SS3NJJM NI 's~euolssltutuoo Aunoo ~o msog eh1 Jo sSulpaeoo~d e~ Jo p~ooeJ et~ u~oJj pe!do= §Ul,V, OllOJ ekq lueseJd eJe,v, meql 5u!laeu~ qoiu~ le' /- t -- ,(llnP~el pue ,~lnp e le 'opeJo[oo Jo elel$ '~unoo u!41!d ,[ . . 3j pe~uao Jed u! pe^o~dch~ O Jo pe~o~ddv o :UO!lepueudtuooeJ spossess~ :11 UOllOes · uoRexe. L wr~edOJd ~0 UOl~l^lO eql ol ,~doo ·pue UOlllled leUlSNO I ua llu~qns 'peleldmOO eq isnuJ II UOllOeS '000'~$ ueql eJOtU JOl s! uoBBed i! Jo/pue eleldtuoo lou si I UOllOeS JlJ 'NOLL¥1NaO4NI J.N alN,',V,'r 99n-~ ~0:1 a~ns~a- ,',.LNFtOD unox J. OYJ.NO0 ~V~'ld ':r'IBVOFlcldV ~1 'SIN::IW.AVd XY.L J.N~DNI'I~ ~O/~N'V ~J.V-I H.LIN~ 0~/¥i00~¥ ~4 (]NV '$~LL'IVN~d '.LS~I~.LNI o~n~oov D(]n'lONi J-ON SaO(] .LNnO~¥ XVt. '~¥.~0± aH.J_ :~ZON ~tSV~'ld ',~l~edo~d 'ON uo!:l, nlose~l St~:qNOISgllNINOO A.LNnOO dO NOI.LlgqOSg~I Pltidn County PETITION FOR ABATEMENT OR REFUND OF TAXES PETrnONER: Complete Section I on thts aide only 8ecflcn I: Petitioner% Mailing Adclmss: /~. O~ ,/~ ~( ' ~ ~ SCHEDULE OR PARCEL NUMBER(S) Petitioner states that the taxes assessed against, the above property for property tax year, are incorrect for the fol~e~ng reasons: (g~afly der~ribe the ~reumstsncea surrounding ma Incorrect value or tax. Attach additional sheets If necessa~,. The oeUtloner's estimate of actual value must be Innh ,dad ) This lot is not worth $1,600,000 because it was the second lowest priced lot in the subdivision originally. It is not direct ski in/ ski out; one has to cross the street and go up a shared driveway to reach ski access. In addition, 75% of the building envelope is surrounded by road, which is fairly close, and leaves little privacy for the house. Therefore, these two factors devalue this property, and it cannot be valued the same as other Pines lots. Petifloner'aeatimataofactualvalue$ 1r250rO00 (2004) Vl[ue Year Pet~0ner requests an abatement or refund of the appmpflats taxes associated with a reduction In value. I declare, under penally:of pedury In the second degree, that this petiUon, together wtih any accompanying exhibits or statements, has been examined by me, and to the best of my knowledge, information and belief, is true, correct By Daytime Phone Number ~ ) *Latter of agency meat be attached when petition la submitted, Every petition for abatement or refund filed pureuent to section 39-10-114, C.R.S., shall be acted upon pursuant to the previsions of this section by the board of county commlsslone~ or the aSSessor, as appmpr/ate, within six months of the dats of flllng such petition. 39-1-113(t.7), C.R.$. Section I1: Aaaa~a,,i',, Uae Only Orlglnal Corrected Abate/Refund Tax Year. AeaeseadValea Tax :(s)uosee~ I~uV~OllO,[ eql Jo,[ pe!uao o :' '~ IJed Ul pe^oJdd¥ D :pe^o~ddVD JO ,~ep /~unoD pies ~[o lees eql pexg~e pus pue4 ,~u les olun~a4 eAeq I '~0~9~ SS;N~ NI · '~auolssl~OD ~unoo ~o ~so8 eql Jo sSu~d aql ~o pJ~J aql ~o~ ~doo A n4 sm Je~o 6uro~J~ pue eASe eql 1sql ~ Xqe~aq op '~un~ peuo~lue~m~e eql J~ pue u 'Aunoo ~ pJeoa e~ ~o ~elO OlO~X~ puc ~elO Aunoo ' ' ~se~ x~ ~d Joj {~lueplpeA~dde) eq punje~ue~eleqs us pus ~eluep~e~dd~) eq uo~lged e~ pue Jossesse e~ ~o uoBspue~e~ eqt 4~ (~Se ~ou ~op~e) p~eo8 eql ~e~ 'o~Agos~ 11 ~8 ~ON 'ol~e~ uo~sleJ Ul pas!Ape ~1~ ~s puc 'uo[l~ u!~ a~ ~ePlSU~ ~l~ aAeq ~euolss~moo Aunoo pies eql 'S~3H~ pue '(~ue~d~ou~ue~d Buleq)' Jeuo!1~ed Jo JossessV aql puc Je~ eql Ol ueN6 ueeq 5u!Aeq 1uaseJd ~ ol A!un~do us pus 5uge~ qons enle^ '~Jedo~d 'ON uop, nlosetd St~:;NOISSIININOO A.I. NrlOO =10 NOI.U'I-1OS:;I~I (AgNO =ISR St~=INOISSIININOO )d.N~OO ON¥ $~JOS$;]$SV aO'l) Pltldn County PETITION FOR ABATEMENT OR REFUND OF TAXES Please submit In duollcata ooplse and answer ell questions. Date Received PETITIONER: Complete 8antlon I on t~th atde only Section I: Date: 2/9/2005 Petitioner's Name: Petitioner's Mailing Address: SCHEDULE OR PARCEL NUMBER(S) Petitioner states that the taxes asseseed against the above properly for properly tax year~ ,,~ ~0~/~ are incorrect for the following masons: (Briefly describe the clmumatancas surrounding the incorrect value or tax. Attach additional sheets If necessary. The oefltlener's estimate of actual value mus[ be included.) This lot was the lowest .priced lot in the subdivision because it does not have direct ski in/ski out access like the majority of the other lots in this subdivision. Ski access to this lot is across the street. In addition, 80% of Lot 19 is surrounded by road which leaves very little privacy. Therefore, I believe this lot is the least desirable lot in The Pines, and.it should not be valued the same as the other Pines lots. Patltloner'eseflmataofactualvatue$ 1 r250,000 (2004) Value Year Petitioner requests an abatement or refund of the appropriate taxes associated with a reduction in value. I declare, under pena~ of pedury In the second degree, that this petition, together with any accompanying exhibits or statements, has bean examined by me, and to the best of my knowledge, information and belief, ia true, correct and complete. By Daytime Phone Number ( ~Lettar of aganey must be attaohed when petition Is submitted. Every 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 county commissloner~ or the assessor, as appropriate, within s~x months of the date of ~lng such petition. 3g-1-113(1.7), C.R.8. Tax Year Assessed Value Tax Original Corrected Abate/Refund :(s)uoseed 5u!MOllO~ aql JoJ pe!uea 0 :' ~ ~d Ul pe^oJddV [] '.pe^~dd~3 ~q~eq si 'uo!~led UlLq~ aql o1 e^!leleJ 'sJeuo!esludwoO ~unoo jo m~B eM1 ;o uo!loe eqi opmoloo 'Je^ueo aO.LV~.LSlNtWO¥ XV/~Ll~dOl~d ~H.L dO NOI/OV ~o ~ep s!ql ' ~unoo pies Jo lees eql pax~e pue pueq ~uJ les olune~eq eAeq I '=IO~t~ISHNt SSSN~.IAA · ~eUOlSSlm~OO ~unoo Jo ~eog aU1 jo sBu!pe~o~d aql to pJo~J o~ ~oJj peId~ ~ n~ S! JepJO BUlOS~O~ pue ease eq1 leql ~eo Xqmeq op '~un~ peuo~ue~e e~ Jo~ pus uI ~euo ~unoo jo ~g e~ ~o ~JelO o o~x3 pus ~elO ~unoo ' I Jee~ x~ ~adoJd Jol (pelueplpeAmdde) e~ punjeJ~ue~eleqe ue pue (~lUeP~eR~d~) eq uo~ed e41 pue Jossesse e~ Jo uo~epuem~ooeJ eql ~ (e~Se 7ou ~op~e) pJeo6 e~ ~eq~ '03AqOS3~ ~ON 'oleJeql uo!leleJ ul pes!Ape ~ln~ ~e puc 'UOllllad uiqll~ e~ peJep!suoo ~11~ eAeq ~aUOlSS!~oo ~unoo pies eq~ 'S~H~ pue '(Tua~d lou~uee~d 8uleq)' Jeuo~!led pue ~ues~d ~ou~ue~d ~u~q) oe~l ~o~ josse~ pue ~unoo pies 'NOI.LVINI:IO'~NI IN::I~AVd 99Nd I:lOd I~3l:lAS4r3aI A.LNAO0 anoA IOVJ. NO0 3sv~gd ':aggvoIgddV :Il 'S.LN::mIflAVd X¥.L £NgAONI930 BO/ON¥ 3J.V9 HmlAA Og.L¥1OOggY ON¥ '~:~I.LgVN~td '.LSgI:Ig.LNI ClgAi:IOOV 3C3A'IONI mON ~30C3 £NAOIqV X¥.L 9¥.LO.L gH.L :glON pu n~e~lleleqv enleA '/q~edo~d o~ossesseeqlez!JOqlne/~un~oul~l!d~os~eUOlSelw~uooeq~ g~lO (g ~)£t~ L-6~4~ P~ I 'ON uo!lnloee~ GI~qNOIS$1WINOO AJ.NnOO :10 NOLL~I-IO$~t~t (A'INO ~sn $~I=INOISSIIAIWOO ,LLNflOO aNY SaOSSassv uo:l) ABATEMENT RECOMMENDATION FROM THE APPRAISER ASSESSOR GENERATED TAXPAYER GENERATED To: Tom Isaac, Pitkin County Assessor Date: ~ Petitioner: ~, &~.~ ~.. /'~ Schedule #: /I,[~ Parcel The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: Denial Approved as Submitted Abatement/Refund Different than requested Assessment Rate: ~ Data collection pedod for year #1'lj00 ~ ~tO~. Data collection period for year #2 Year #1 for 20 Year #2 for 20 Tax area Mill Levy Tax area Mill Levy Assessed Value Tax Amount Assessed Value Tax Amount Corrected: $ $ $ $ Abate/refund $ $ $ $ THE BASIS OF THIS R.ECOMMENDAT[ON IS: Chief Appraiser Approval: Assessor Approval: 236 SINGLE FM LOT, ZONE 2 #~: 1.54 SAc: 0 EXCELLENT LOOAT~ON. OF THE SUBDIVISION W/END OF THE ROAD PRIVACY, PERFECT ESTATE TYPE SETTING, WHICH ALLOWS UP TO 9500 SQFT OF LIVING SPACE. COMBINE W/LOT BUILD YOUR DREAM HOUSE IN SNOWMAGS - SKI RCCEES NeD VIEWSl ksf: 47,916 Hsf: ~ JONE~ LARRY 923-9466 SNOWMAS~ REAL ESTATE CO. 923-2006 KELLY, KENT T 923-4971 KELLY PROPERTIES INC 923-2900 Slsp RUGGINS, GEORGE P DfC COATES REID & WALDRON FT OF LIVING SPACE. COMBINE W/LOT 137 FOR THE HOUSE & GUEST HOUSE SCENARIO I "COMMISSION - VAR' S]sp LEWIS, CHRISTOPHER A 927-9268 SlSp STAY STEPHEN 923-4364 Io,c SNGWMAESRE^LESTA~CO. 923-200E IS~" .O IGc SNO~AES,~LEST^TECO..3-200E INFORMATION HEREIN DEEMED RELIABLE BUT NOT GUARANTEED VOL: R11 01-Jun-02 ROBERT SINGLE FM LOT, ZONE 2 235 PV,CU SF GB,VW OPEN SPACE SURROUNDS IE SUBDIVISION. FIRST LOT SOLD WILL BE COATES REID WALDRON 925-1400 3% TB #Ac: 0.73 LAND THAT HAS THE pRIVACY AN AURA OF A R HOMESITE WHICH OFFERS WIDE OPEN REMOTE MONTANA RETREAT IN ASPEN. DWI- CREroI~F VIEWS 0F THE SKI AREA. BUILD YOUR CUSTOM MEADOWS IS ONE OF PREMIER RANCHSS IN THI~N RLD DREAM HOME ON THIS SPACIOUS FLAT LOT LOCATED , & WALDRON 925-1400 COATES REID & WALDRON 92~.4700 0 SNOWMASS SF SKi ACCESS IS GOCD BUT NOT 'DROP DEAD'. EASY BUILDING SiTE-GREAT PRICEIt BJ ADAMS AND COMPANY 925-2111 923-2111 Ros: Lot: CD,VW Wtr: WE Gas: Dec: HC IN OWL CREEK RANCH SUB. INCLUDES 2 FABULOUS VIEWS & EXTREME p RITCHIE, ROBERT ~ REID & WALDRON 925-1400 F16 3 ASP-R11 r BRANCH PUBLIC TRAIL THISIS MOST EXCLUSIVE PROPERTY IN SNOWMASS VLG. ~OMMISSIONS. TERRY GUY DECARLO 923-2880 INFORMATION HEREIN DEEMED RELIABLE RUT NOT GUARANTEED VOL: R'I 1 01 -Jun~2 PltJ~n County PETITIONER: Complete 8estlon I on thte side only 5ectten h Date: ?" l ? c.) ~" PETITION FOR ABATEMENT OR REFUND OF TAXES Pteese submit In duellcate copies end unswsr uti questions. Date Received Petifione fis Name: Pefifioner'sMaIlingAedmss: ~)Oc.) ~- SCH~EDULE OR PARCEL NUMBER(S) Day Year Petifioner states that the texea assessed against.the above pmpe~y for pmFe'rb~ tax year~ are incorrect for the following masons: (Briefly describe the circumstances surrounding the thonnect valu~ or tax, Attach additional sheets If nesessazy. The onfifioner's estimate of actual value mus[ he 10~h ]d~d ) Petltloner'sestlmatsofuofualvatue$. ),%'30C) ' (.OW) .~'~J.~...~.b,.~. . VaJue y~ PetifJoner 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 peflUon, together with any accompanying exhibits or statement, has b~en examined by me, and to the best of my knowledge, Information and belief, Is tnJe, correct and mp . . By /'////~' · Daytime Phone Number (c~ ~ ) q ~Letter of agency must be attached when pctit~on te submitted. Every petition for abatement or refund filed purauant to so. Jun 3g-t0-1 '14, C.R.8., shall be acted upon pursuant to the provisions of this sesUon by the board of county corem ss oners or the assessor, as eppropda e, wimln slx months of the date of filing suc. h pet~tion, og-'M 1 ~('1.~), G.R.8. ' .S. action Il: A~sessoPs Uae Only Orlglnat Corrected Abate/Refund Tax Year Assessed Value Tax :(s)uoseeJ 6u!~OllOj au~ doj pe!ueo D '.' $1JBd u! pe^~ddv [] :pe^~dd~ ~qeJeq si 'uo!j!led u!qi!/~ e~l ol e^!lele~ 'sJeuolss!uJuJoo ~lunoo Jo ~eoE] eql ~o UO!IOB eqJ. I=iOJ.VI=I.LSINIINCW X~J. A.l.~=ldO~ld =IHJ. 40 NOI.LOV · ~euo!sslwWOO Alunoo ~ pJeo8 eql Jo SOUlpaeomd eql jo pJ~eJ et~ wo~J ~mdoo Xlrul s JepJo J~U!OBeJOj pUB e^oqe Bql le~ ~IJ~O ~[qeJeq op '~lunoo peuo!luauJeJo~B eql JO~ pUB U) ~euo ss~uJ~oO ~lunoo Jo pJBOB eu~ Jo ~JelO o!o~c-x~ pue ~Je[O ~lunoo ' '1 Jee~ xel/,IJedoJd Joj (peluap/peAoJdd~) ecl pun~eJ/lueuJeleqB ue pUB (PelUep.~B,'to,~ddB) eq uoiI!~ed eql pue Jossesse au3 ~o uo.qBpue~e~ eql ~ (~e ~ou ~eop/see~BB) ~eoE] aql IBq.[. 'O~A'IOS~ 11 ~fl P!es eql 'SV--Ji:I3HM pue '(~uesezd 7ou/3uese. id 8uleq)' Jeuo!:~!~ad ~lln~el pue ~lnp e ~B 'opeJolO0 JO elalS '~lunoo u!al!d jo sJeuo!ss!uJuJoo ~lunoo eqJ.~~..~'S~J.aaHM :Ill uo!loes / ('eON jo Xdoo B qoe~ eSBbld '~el~ I~ Isalmd · JD ' Ul pal§ )Sel~Jd of 4' ' $ped u! ~^~dclv [3 Jo peA~ddv ~ · uogB~J. ~,~edmd jo UOlSl^la em o1 Xcloo m pub uo ~lled eu 5 Jo '~JedoJd "ON uo.qnlose~ AJ, NROO ,40 NOLLnqOg:a~ 0095 CARROLL DRIVE ASPEN, CO 81611 (970) 925-7037 ASSESSOR GENERATED ABATEMENT RECOMMENDATION FROM THE APPRAISER TAXPAYER GENERATED To: Tom Isaac, Pitkin County Assessor From: Date: I~, Petitioner: LLe Schedule #: Parcel #: The appraiser has completed a review of the referenced property, as of this date. and hereby submits a recommendation as stated below: Denial Approved as Submitted Abatement/Refund Different than requested Assessment Rate: Data collection pedod for year #1 Data collection period for year #2 Year #1 for 20 ~ Year #2 for 20 Tax area 0~.t~ Mill Levy ~'.'1~ Tax ama Mill Levy Assessed Value Tax Amount Assessed Value Tax Amount Odg: $ ~60 0 $ $ $ Corrected: $ 5'~,G00 $ $ $ Abate/refund $ - ~" $ $ $ Chief Appraiser Approval: Assessor Approval: I lll{ Iii HIll Ill II{I Ill{I {l H{ Ill I{{{ PiBe: I of' IS O4/I'~/2H4 el:iBP AC~ BY lSn"K1N COUNTY BOARD OP COUNTY ~AT~ O~ ~Ot.O~J~O ) )ss, Planchett Lode Legal deacription of property for Certificate of TDR: Claim Nanm: U.S. Mitre'al Survt'y Mining District: Acres: Planchett [.ode 5301 9.3? Pllle: 4 of' S SILVZ~ Z~IS PTTK]N CO~' ~0 R e.8~ O IB.~ PETITION FOR ABATEMENT OR REFUND OF TAXES Please submit In duollcate copies and aeewer all questions. Pithln County 7 7o PETITIONER: Complete Section I on this side only Section I: Date: ,.~/2/~ ~-d'2 ~- ~O.-~ Pefltionees Mailing Address: /~¢0 ~. ~ PROPERTY ADDRESS OR LEGAL DESCRIPTION O ROPERTY Peti!ioner states that the taxes assessed against the above property for property tax year(s) ~- ~? <~, ~'~ are incorrect for the fo[lowing reasons: (Briefly descdbe the circumstances surrounding the incorrect value or tax. Attach addJ§onal sheets if necessary. The oetitioneCs estimate of actual value must be innh.'tr~h~..) V lu Year Value Year and comCeta. By Da~me Ph~e Numar f months of ~e date of filing such pefi~ec. 3~1-1 ~3(1.7), C.R.S. Section II; Assessor's Use Only Tax Year Tax Year Aaseeeed Value Tax Assessed Value Tax Original Corrected Abate/Refund ,[o ~ep' s!qj" le /4unoo p!es to lees eq~ pex~e pus pueq Au les oluneJeq eAeq ] 'dOgag~ SSaN~ NI '~euo!ss!m~oo ~unoo ~ ~eog e~ ~o sSu!p~Jd e~ ~o ~oo~ au1 ~o~ ~ d~ ~1~ s de~o 6u[o6~ pue e~s e~ le~ ~ ~qmaq op '~un~ pauo~ue~o~e e~ J~ pue u! ~euolssl~O ~unoo ~o ~g g~ ~o ~elO o!o~mx~ pus ~elO ~unoo '1 $ e~e--'Jee& xe~ XL~edodd JO~ pepur~eJ/peleqe eq ol sexe3 aqJ. ' -- pus (s)Jee,( xe3 ~!Jedodd Jo,[ (pe!uep/peRo~dde) eq pun~uau~el~qe ue pue (PelUep/peRo~dde) aq uorl~led eq~ pus 'o~e~aql uogeleJ u! pas!Ape XIIn~ a~e pue 'uoggad u!q~!/~ eu~ peJep!suoo ,(lln~ejeo a^eq s~euo[ss!ud~uoo qunoo p!es euJ. 'S'~3 HM pue '(,.ues~d ,~ou/3uese~d §Uleq) / ~euog~led puc (~ue~edd 3ouRuesedd 8uleq) oeesI u~oj. p!as 6u!a~OllC~ e~ luesmd eJe,~ edaql §u!leetu qO!Lp~ lB" / .(llnJMel pue ,.qnp e le 'opeJoloo ~.o elels '.(lunoo u!~[d ~ o I~leq 6u!leetu Jel~lSe~ pelleO xe~ ehlgA ~ enle^ '~lJedoJd 'ON uo~nloseM St:IqNOISSIININ03 AJ. NnOO 40 Nou. n-losaa ASSESSOR GENERATED ABATEMENT RECOMMENDATION FROM THE APPRAISER TAXPAYER GENERATED To: Tom Isaac. Pitkin County Assessor Date: I~J ,~ i Petitioner: Schedule #: ~07 D Parcel #: 7../'{(o~· 7.7..Z' 00 ' OO 'D The appraiser has completed a review of the referenced property, as of this date, and hereby submits a recommendation as stated below: Denial Approved as Submitted Abatement/Refund Different than requested Assessment Rate: Data collection period for year Data collection period for year #2 Year #1 for 20 Year #2 for 20 Tax area Mill Levy Tax area Mill Levy Assessed Value Tax Amount Assessed Value Tax Amount Orig: $ $ $ $ Corrected: $ $ $ $ Abate/refund $ $ $ $ -THE BASIS OF. THIS REC,OMMENDATION I.S: /.,),.,,~,, ~_... , Chief Appraiser Approval: Assessor Approval: 41026 SINGLE FM LOT, ZONE 5 245 MLM3399 43399 ~b: SOUTHSIDE Hsf: BN,BP,CM.CY.FQ.HP I: 3%BB 3%TB 3% I~B 250/MO 0 O 6,670 PX,CU Aoc: PX VIEWS GREAT HORSE PROPERTY WITH 41668 COURT. 'tHIS LOT IS SURROUNDED BY BEAUTIFUL HOMES AND COMES WITH GREAT NEIGHBOESI P-JM.L FOR INFORMATION ON BUILDING F~M~IS. LUCAS, WENDY ROARING FORK LAND CO 927-8080 ROM WILDWOOD PARK IN SOUTHSIDE. COU RI'. THIS LOT IS SURROUNDED BY BEAUTIFUL 0 ACRE WORKING RANCH. HOA AMENITIES -- R AND FIND OUT WHY HOMES AND COMES WITH GREAT NEIGHBORSi F HOUSE, EQUESTRtAN FAClURES, IRRG. SOUTHSIDE IS A GREAT PLACE TO CALL HOMB CALL FOR INFORMATION ON BUILDING PLANS. CAROL A ) LUCAS, WENDY PEAK PROPERTIES 920-2300 ROARING FORK LAND CO 927-8080 INFORMATION HEREIN DEEMED RELIABLE BUT Nor GUARANTEED VOL: R11 01-Jun-02 jBI6 1 ASP-Rll OlO~O0~