HomeMy WebLinkAboutR20-017 Order of Cancellation of Certain Uncollectible Taxes Commissionerime,QVU-ILi-ail `-• moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE,STATE OF COLORADO
RESOLUTION NO.2020- 11.
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 4+6unt , r •rado ("Treasurer"), has
presented to the Board,a list of taxes levied on certainpersonal roe , .`d mobile homes which the
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Treasurer believes to be uncollectible pursuant to C.R.S. § 39-10-11,4(r. ; 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 "C" 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 "C" 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
•
a
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"C"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 Board of County Commissioners of the County of
Eagle, State of Colorado,at its regular meeting held the 'bILtday of I 140.42 , 2020.
S�PN,C COUNTY OF EAGLE, STATE OF
lee,G COLORADO,By and Through Its
': BOARD OF COUNTY COMMISSIONERS
s
eO
ATTEST: t°RADO
Pt.Q!�tL4v1- O PYuLIA.—A By: O SIG---i
Clerk to the Board of Kathy Chandler-Henry
County Commiss' ners County Commissioners/ Chair
10.)%i • ' D i // ,f_
J:.nne McQueen:
r ommissione
gaZeggilid
Matt Sche. —
Commissioner
Commissioner .b d-044-42-0— seconded adoption of the foregoing resolution. The roll
having been called,the vote was as follows:
Commissioner McQueeney +414
Commissioner Chandler-Henry OMSI_t-.i
Commissioner Scherr A-i4 `
2
This resolution passed by IU vote of the Board of County Commissioners of the
County of Eagle, State of Colorado
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