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File #: 21-587    Version: 1
Type: Resolution Status: Passed
File created: 8/12/2021 In control: Board of County Commissioners Business Meeting
On agenda: 8/31/2021 Final action: 8/31/2021
Title: Approval of a Stipulated Abatement Reduction
Attachments: 1. Board Summary Report, 2. Resolution, 3. 210706 Abatement stipulation spreadsheet Abelson

To:                                                               Board of County Commissioners


Through:                                          Ronald A. Carl, County Attorney, County Attorney’s Office


Prepared By:


Karen Thompsen, Paralegal, County Attorney’s Office





Approval of a Stipulated Abatement Reduction



Purpose and Request:

recommended action

The purpose of this request is for the adoption of a resolution approving the abatement/refund as recommended by the Assessor’s Office and expressly agreed to by the respective taxpayer, along with the taxpayer’s express waiver of their right to a hearing before the Board’s appointed referee. 



Background and Discussion: Though C.R.S. § 39-1-113(1) provides that the Board cannot enter a decision on an abatement petition unless a hearing is had thereon except in the case of a petition for abatement or refund in the amount of ten thousand dollars or less that is settled by written mutual agreement between the taxpayer and Assessor’s Office, this petitioner has executed an express waiver of their right to a hearing and stipulated to the Assessor’s recommended abatement/refund approval.  Accordingly, the Board may enter its decision approving this stipulated abatement/refund.  


Alternatives: The Board can deny this abatement, in which case petitioner is likely to file for further appeal with the Board of Assessment Appeals. 


Fiscal Impact: A portion of the taxes collected on the properties for which abatements have been approved will need to be reduced and/or refunded if already paid, along with the payment of statutory interest on the refunded amounts as specified in C.R.S. § 39-10-114.


Alignment with Strategic Plan:

                     Be fiscally sustainable

                     Provide essential and mandated service

                     Be community focused


Concurrence: The Assessor’s Office and the County Attorney support this recommendation


Resolution:  Attach a copy of the draft resolution