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HomeMy WebLinkAboutR20-050 Concerning Delinquent Interest for Late Property Tax Payments DocuSign Envelope ID:D4EAD865-064D-472C-B042-1380F9ABB9E6
Commissioner Schen moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 2020 - 050
RESOLUTION CONCERNING DELINQUENT INTEREST FOR LATE PROPERTY
TAX PAYMENTS
WHEREAS, in an effort to provide financial relief to taxpayers during the COVID-19
pandemic, Colorado House Bill 20-1421 ("HB 1421") was enacted on June 14, 2020; and
WHEREAS, 1-IB 1421 amends C.R.S. § 39-10-104.5 so that the Eagle County Board of County
Commissioners (the "Board"), upon approval of the Eagle County Treasurer(the "Treasurer"),
may waive accrued delinquent-payment interest, or suspend the accrual of delinquent-payment
interest for late property tax payments that would otherwise accrue between June 15, 2020 and
October 1. 2020 (the"Waiver Period"); and
WHEREAS. the Treasurer has recommended and approved the Board's waiver of accrued
delinquent-payment interest and suspension (lithe further accrual of-delinquent-payment interest
dWino the Waiver Period tbr late propert tax payments: and
WHEREAS. the Eagle ( ount) Treasurer has provided a Notice of Intent to Waive and Suspend
Interest to potentially affected taxing jurisdictions within Eagle County in accordance with
C.R.S. § 39-10-104.5(13)(a); and
WHEREAS, the Treasurer encouraged any jurisdiction within Eagle County, which Nvill become
unable to meet bond payment obligations due to this Resolution Concerning Delinquent Interest
for Property Tax Payments within the Waiver Period, to provide notice of request for an advance
to the Board within three business days of receipt of the Notice.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO:
THAT, the Board desires to utilize the relief provisions contained in HB 1421 in order to
provide a small amount of financial relief, and reduce the late-payment penalty to Eagle County
taxpayers during the COVID-19 pandemic; and
THAT, pursuant to C.R.S. § 39-10-104.5, the Board hereby orders that the Treasurer may waive
all delinquent-payment interest amounts that have already accrued due to Eagle County
taxpayer's late payment of property taxes during the Waiver Period; and
•
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DocuSign Envelope ID:D4EAD865-064D-472C-B042-1380F9ABB9E6
THAT, pursuant to C.R.S. § 39-10-104.5, the Board hereby orders that the accrual of delinquent-
payment interest for Eagle County property owners' late payment of property taxes is hereby
suspended during the remainder of the Waiver Period; and
THAT, for property taxes that remain unpaid after September 30, 2020, delinquent-payment
interest will begin to accrue at the rate required by C.R.S. § 39-10-104.5; and
THAT, this Resolution is necessary for the public health, safety and welfare of the residents of
the County of Eagle, State of Colorado.
MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of
Eagle, State of Colorado, at its regular meeting held the 23'day of June, 2020.
COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
EAGit BOARD OF COUNTY COMMISSIONERS
co6,
ATTEST: DocuSigned by' "---DocuSigned by:
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L;LAA, 61
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Clerk to th- ‘,:rd4K6440 KeltirysChtiwAtis-Henry
County Commissioners
loRro° County Commissioners Chair
Absent
Jeanne McQueeney
CoAti-rrii8gioncp:
Mae" ScLar
mzu-seharD18E0473
Commissioner
Commissioner Chandler-Henry' seconded adoption of the foregoing resolution. The roll
having been called, the vote was as follows:
Commissioner Chandler-Henry Aye
Commissioner McQueeney Absent
Commissioner Scherr Aye
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