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Home My WebLink Aboutbocc.res.069.2005(FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY) RESOLUTION OF COUNTY COMMISSIONERS Resolution No. ~(~q-:;:L~dS' 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, parcel, or lot of land or per schedule of personal property. The assessor and petitioner mutually agree to an assessed value and tax abatementJrefund 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 or gna pet t on and a copy to the D v s on 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.) As~Se~ssor'~'or Deputy-A~esor's Signature .~ection II1: WHEREAS, The County Commissioners of Pitkin County, State of Colorado, at a duly and lawfully celled regular meeting held on / /__, at which meeting there were present the following mo day yr with notice of such meeting and an opportunity to be present having been given to the taxpayer and the Assessor of said County a~d Assessor Tom Isaac (being present/not present) and t/~ ~ Name petitioner Ft' ~L D/q C/~o~>. ;~..,'- .+-J-- (being presen~not present),'~and WHEREAS, The said * Name ~ County Commissioners have carefully considered the within petition, and are fully advised in relation thereto, NOW BE IT RESOLVED,~t the Board age. does not agree) with the recommendation of the assessor and the petition be ~_~denied) and an abatementJrefund be (~-'~denled) for property tax year(s) ~ and ~t4, . The taxes to be abated/refunded for property tax year ~eO~ are $ A~rI~. ~_t/ which represents an assessed value of $~al~ and the taxes to be abated/refunded for property tax year -j.(~t.[ are $ ~. "! ~. °t,~ which represents an ass~sed valu9 of $ I~-~. ¢~/~O . Chairperson ~f ~'he~oar'~ ~f ~ounty Commissioners' Signature record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seai'~ai~/~' Coun~//~:lerk's or?eputyC~nty Clerk's Signature.,. ACTION OF THE PROPERTY TAX ADMINISTRATOR Denver Colorado. · * ' ; ., ~,' i MoRth Day Year The action of the Bo,ard of County Commiss'ioners, relative to the, within petition, is hereby [] Approved, E Appr.,~ved in part $ . , ~., , [] Denled.f~r th(~follow~ng reason{~)~ Secretary's Signature Property Tax Administrator's Signature Pitkth County PETITIONER: Complete Section I on this side only Sectlon I: PETITION FOR ABATEMENT OR REFUND OF TAXES ' ' Please submit in duplicate copies and answer all queetlo,ns. Data ReCe'lVed ~l~O~ r~'v ~ L~se ~,~ s,esao¢ Ls~or Commlsslonel~' D~ Stamp Month Day ' Year Petitioner's Mailing Address:, two~ ~-~5~ ~'~-'~A'~ City or Town State ' Zip Code SCHEDULE OR PARCEL NUMBER(S) PROPERTY ADDRESS OR LEGAL DESCRIPTION OF PROPERTY Petitioner states that the taxes assessed against.the above property for property tax year(s) zoo~- , are incorrect for the following reasons: (Briefly describe the circumstances surrounding the incorrect value or tax. Attach additional sheets if necessary. The cetitioner's estimate of actual value must be Incl[¢~ert ) Petitioner's estimate of actual value $ ~o~ c,c~o (Ac:x~) and $ ~'+o ~c~o ( ~ ) Value Year Value Year Petitioner mques~ an abatement or re, nd of ~e appropriate ~xes associated ~ a reduc~on In value. I declare, under penal~ of pedu~ In ~e s~nd degree. ~at ~Is p~{[flbnTtOge~er wi~ ~nv ac~mnanvlnn :rn:~2;~~ been exa~in~ by mera~ to ~e best of my knowledge[ln~rm,,o~ a~d '-~ ~ ~':~ - Da~me Phone Number (~ Pe~oneds Slghatum By De,me Phone Number [ Agents Slgna~m* *LePer of agency must be a~ched when petition is submitS. Eve~ per,ion for abatement or refund filed pursuant D sec~on 39-10-114, C.R.S., shall be a~ed upon pumuant to ~e provisions of ~is section by ~e board of ~un~ commissioners or the asses~r, as appropriate, wi~in six months of the date of filing such pe~on. 39-1-113(1.7), C.R.S. SecUon I1: Assessor's Use Only Tax Year '2;60% Tax Year ~ q. Assessed Value Tax Assessed Value Tax Original ~tq, 7..(0 ~:~l,l'~ [[~, ~ ~; 7.~G .0~, Corrected ~ · . ~.q~.l~ ~ =: ~.~O.0~ Abate/Refund ~ ;~ ~[~ -~ " ~; ~00 ~:l~, ~ PITKIN COUNTY ASSESSOR 506 E MAIN ST STE 202 ASPEN CO 81611 PHONE: (970) 920-5160 FAX: (970) 920-5174 PETITIONER: SCHEDULE #: The Pitkin County Assessor and the above mentioned petitioner, stipulate to the terms and values listed below: ABATEMENT STIPULATION AGREEMENT For the tax year of '~{30z/ : The Assessor and petitioner mutually agree to an assessed value of $ ~Z. ~'00 for a total tax amount of $ ~.q~'~ ,']~) , resulting in an abatement/refund of $ For the tax year of -2~L~ : The Assessor and petitioner mutually agree to an assessed value of $~~, l~'O /~''''~') for a total tax amount of $ l,{;~'/~l::), Ot~ , resulting in an abatement/refund of $._~,.~,~. PLEASE NOTE: THE TOTAL TAX AMOUNT DOES NOT INCLUDE ACCRUED INTEREST, PENALTIES, AND/OR FEES, IF APPLICABLE, AS THESE ITEMS CAN NOT BE ABATED/REFUNDED. PLEASE CONTACT YOUR COUNTY TREASURER FOR FULL PAYMENT INFORMATION. Petitioner v~lA,~ <~iss~sor Date Date ASSESSOR GENERATED ABATEMENT RECOMMENDATION FROM THE APPRAISER TAXPAYER GENERATED To: Tom Isaac, Pitkin County Assessor From: ~' 7~-t./~. Date: Petitioner: ,,,~-~,~/P~?v,~J', /dE~-7~ ,~ ~T ~- Schedule ~: ~ ~ ~ The appraiser has ~mpleted a review of the refemn~d pmpe~, as of thi~ date, and hereby submits a m~mmendation as s~ted below: Denial Approved as SubmiEed ~ AbatemenFRefund Different than requested Assessment Rate: ~/% Data collection period for year #1 Data collection pedod for year #2 Tax area Assessed Value Orig: $ Corrected: $ 72~'~o Abate/refund $ Year #1 for 20 a ~ Mill Levy 5/, Tax Amount $ z~$~7.72 $ '~7c¢,7~ $//27, Year #2 for 20 ~ V- Tax area /~ Mill Levy ~Z, Assessed Value Tax Amount $ //~, ~ THE BASIS OF THIS RECOMMENDATION IS: Chief Appraiser Approval: Assessor Approval: View Listings Page 1 of 1 Listing Detail General Apx Acre(s) Listing Office 1 Compensation- BB Owner Legal Zoning Schedule # Original Price MLS # Status Type Address Address 2 City State Zip Area Class 24706 Active ' Residential-Unimproved TBD Hwy 133 Carbondale CO 81623 C~Jstal Valley Land Asking Price $295,000 Sale/Rent For Sale IDX Include Yes 36.00 Jeffrey Bier - Home (070} 963- Mason & Morse R. E. Red~t0ne - Main (970) Agent 1061 963-1061. Compensation- 3% 3% TB Compensation- 0% Andrews SA Tract in Sec. 16 T9S R88W Internet Y RS30 Subdivision None #007298 County Garfield $455,000 Parcel # #264516300004 Days On Market 1526 Features USE Hunting Single Family TOPOGRAPHY Fiat Steep Rolling River Financial Taxes $4,887.00 Dues N/A Earnest $ $25,000 Remarks r~' Selected WATER RIGHTS WATER POSSESSION None Drill Well DOD UTILITIES EXTRAS TERMS Public Electric Fences Cash Telephone Lines Horses Permitted SANITATION - Livestock Permitted Install Septic Views Tax Year 2003 Assessments N/A Never before on the market!! Borders National Forest on two sides. Fabulous views of Mount Sopris. 10 miles south of Carbon~lale, off of Highway 133. Additional Pictures Disclaimer This information is deemed reliable, but not guaranteed. http://g~enw~~d~~~sm~s~c~m/Parag~n/Search/ListingDetai~~nit~asp?view=22&ListingID=2~~~ Kenneth lan Andrews 1708 East Bryan Avenue Salt Lake City, UT 84108 USA Ksnnet h.andrews(~..pacfficorp.com ?,':~pl-466-1310 (h) S01-220-4286 (w); 801-652-0840 February 24, 2005 Re: 2004 Notice of Valuation, Real Property Sect TWIN, RNG: 16-9-88 Desc NE4SW4 SW4NW4SE4 Sect 16-9-88 Bk 365 Pg 805 Schedule Number R007298 Dear Pitkin County Assessor: This is our formal notification that we find the tax assessment of the subject property to be without merit or justification. We consider our position to be factually based and that in fairness a re-evaluation of the County's assessment is indicated. We provided a formal response last year to this assessment, but it was denied inasmuch as our letter was received after June 1, 2004. We trust this time that such bureaucratic maneuvering will not be used as a means to prevent a fair, reasonable, and thorough review of the assessment. In 2004 a notice of valuation indicated that the assessed value on vacant land we own increased by $75,000 from $325,000 to $400,000. This reflects a 61% in the assessed has the property on a per acre basis. There is no basis in fact for an-, in ....... value of ~ ~-ease. t ne reasons are as follows: 1) the mount of property we own has actually has decreased by 24%, and 2) the actual market value of the remaining property is not even close to being worth $400,000. Based on current property values, we think the applicable and appropriate value for the subject property would be closer to $240,000 (essentially $75,000 decrease as opposed to a $75,000 increase). The basis is as follows: First, the mount of acreage we own decreased in 2003 by 23%, or 11.4 acres. On September 16, 2003 we sold approximately 11.4 acres to Pitkin County Open Space for $75,000 (or appr~oximately $6,820 per acre). After the sale, we retained ownership of approximately 35.164 acres. On the basis Of the actual market based sale price of $6,820 per acre to Pitkin County Open Space, the remaining acreage that we own would be $240,000. Second, the remaining property we own has been on the market, and actively marketed by Mason & Morse for $295,000 for a number of years. To date, we have not had any received any substantive offers close to this price. A similar 35 acre parcel has been on the market for $265,000 and has not sold. We believe that any comp studies performed will indicate that the fair market value for this property is substantially closer to the $240-$250,000 range. In conclusion, the Coun~-,,s a ....... · · · : ssessmenr mat our remaining 35 acres of unimproved land having a market value of $400,000 is grossly over-inflated. We feel that a re-evaluation would be both fair and proper. Please let us know of your decision. Mill Levy Rate and Assessment Mechanism for Unimproved Land We cannot but help note that the mill levy has increased significantly over the past year. Although we would not expect a response on the fairness of this increase, one cannot help but note that the mill levy rate increased 21% over the past year. We cannot understand why an increase of this magnitude is warranted. Costs certainly have not gone by 21% over the past year. The land we own is vacant and unimproved. We are absentee landowners having inherited this property; our grandparents homesteaded the land in the early 1900s. Vacant and unimproved land helps make Pitkin County a jewel in the West. Wide open, unimproved, undeveloped land, is what makes Pitkin County desirable. And yet, Pitkin County's taxing structure penalizes owners of vacant, unimproved land. The result of this approach is that it makes development financially more attractive than leaving property alone. Each year this situation gets more and more difficult and the cost of owning unimproved land becomes more and more onerous. We see absolutely no benefit to our owning this land, and yet P!tk!n County continues to increase taxes year after ear. W . P~tk~n County's current taxin*, m,~h^-~--t---- ' ,. ,Y e ar~e extremely &scouraged by o ,,u,uuu~vgy in WhiCh owners oI vacant land pay a - disproportionate share of taxes. It is counterproductive. IfPitkin County wants to control development in Pitkin County, Pitkin County needs to take a ser/ous look at its property taxing structure. With Best Regards, Kenneth Ian Andrews, Carl Machin Andrews, Kevin Brian Andrews _Cooies to_.' Jeff Bier, Mason & Morse Mason & Morse Real Estate, Redstone 385 Redstone Boulevard Redstone, CO 81623 Chaplain Colonel Carl M. Andrews PSC 2, Box 010872 APO AE 09012 Kevin Brian Andrews 2091 Burke Avenue East North St. Paul, MN 55106-3824