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HomeMy WebLinkAboutR19-024 Order of Cancellation of Certain Uncollectable Taxes Commissioner �V DUB-1- - moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO RESOLUTION NO.2019- 0 Z4 ORDER OF CANCELLATION OF CERTAIN UNCOLLECTIBLE TAXES WHEREAS,C.R.S. § 39-10-114(2)(a)provides that the Board of County Commissioners(the "Board")may cancel any taxes levied on personal property,including but not limited to mobile homes, which are determined to be uncollectible after a period of one year after the date of their becoming delinquent;and WHEREAS,C.R.S. § 39-1-107(4)provides that property taxes on possessory interests in real or personal property shall be a debt due to the Board from the holder of the possessory interest,and shall not become a tax lien against the property, but rather shall be recoverable by a direct action in debt on behalf of each governmental entity for which a property tax levy has been made;and WHEREAS, Teak Simonton, Treasurer of Eagle County, Colorado ("Treasurer"), has presented to the Board,a list of taxes levied on certain personal property and mobile homes which the Treasurer believes to be uncollectible pursuant to C.R.S. §39-10-114(2)(a);and WHEREAS,the Treasurer has presented to the Board a list of outstanding debts from unpaid possessory interest taxes,the cost for collection of which would exceed the total amount of the debts; and WHEREAS, the Treasurer requests the cancellation and/or write off of the taxes listed in Exhibits "A"through"D" attached hereto and incorporated herein by this reference, and the deletion from the tax rolls of the property described therein; and WHEREAS, nothing in this resolution is intended to preclude the collection of taxes as permitted by the Colorado Revised Statutes. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF EAGLE,STATE OF COLORADO: THAT, the taxes set forth in Exhibits "A" through "D" be and are determined to be uncollectible, and have been uncollectible for a period of one or more years after their becoming delinquent. THAT, the personal property taxes identified in Exhibit "A" have been determined to be uncollectible by the County Treasurer. THAT, the mobile home taxes identified in Exhibit "B" have been determined to be uncollectible by the County Treasurer. THAT, the cost to collect the debts on the possessory property interest taxes identified in Exhibit"C"would exceed the total amount of the debts,and therefore those debts shall be written off as uncollectible. THAT,the cost to collect the debts on the state accessed taxes identified in Exhibit"D"would exceed the total amount of the debts,and therefore those debts shall be written off as uncollectible. THAT,the aforesaid taxes be and are hereby ordered canceled and/or written off. THAT,the properties identified on the attached Exhibits"A"through"D"shall be deleted from the tax rolls. THAT,this determination and order shall be recorded in the records of the Treasurer,and such taxes canceled by her as specified in this order. THAT, nothing in this resolution shall preclude the collection of taxes as permitted by the Colorado Revised Statutes. MOVED, READ AND ADOPTED by the Board2tcaunty Commissioners of the County of Eagle, State of Colorado,at its regular meeting held the W J may of 4.19 4t t t_ ,2019. COUNTY OF EAGLE, STATE OF COLORADO,By and Through Its pF eAG4c. BOARD OF COUNTY COMMISSIONERS ATTEST: V) CL& _tc4 01112V-1 cc)toRxo° By: Clerk to the Board of J nne cQue-ney / County Commissioners ou om loners C Kathy C dler-Henry Commissioner Matt Scherr Commissioner Commissioner seconded adoption of the foregoing resolution. 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