HomeMy WebLinkAboutR92-034 redeeming certificate of purchase from sale of double taxesCommissioner tt2/alb moved adoption of
the following Reso ution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 92- 5 T
REDEEMING A CERTIFICATE OF PURCHASE RESULTING
FROM THE SALE OF TAXES DOUBLE ASSESSED
WHEREAS, it has come to the attention of the Eagle County
Treasurer that for tax years 1987 and 1988, certain parcels of land
presently identified by Tax Schedule Numbers 18764 and 18763 were
assessed twice; and
WHEREAS, the error in taxation arose when the original parcel
of land identified by Tax Schedule Number 15252 was subdivided, and
said parcel was not deleted from the tax roll until 1990; and
WHEREAS, the Treasurer's records showed the taxes for the
original Tax Schedule Number due and unpaid for tax years 1987
through 1989; the erroneous tax lien was sold at tax sale in 1988
to Vail Mortgage Company; and
.WHEREAS, C.R.S. 39 -12 -111, as amended, provides that when by
mistake or error of the treasurer or assessor or from double
assessment, a tax lien has been sold on land which no tax was due
at the time, the county shall reimburse the purchaser in the amount
paid by him in connection with the purchase of the tax lien on such
land, together with interest from the date of purchase at the rate
which is determined as provided in that section.
WHEREAS, the holder of the tax certificate described herein
has applied for a Treasurer's deed, and the Treasurer has expended
money.in processing said application.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF COUNTY COMMIS-
SIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO:
THAT, the double assessment of the subject property for tax
year 1987 constitutes an error pursuant C.R.S. 39 -12 -111.
THAT, the County shall redeem Certificate of Purchase No.
1988 -0262 in the following amounts:
TAX $ 484.32
INTEREST thru 2/28/92 123.16
DEPOSIT for Tax Deed 150.00
TOTAL $ 757.48
Reimbursement shall be made from the various funds to which the
tax was originally distributed; except that the interest due and
reimbursement of the $150.00 deposit shall be paid from the county
general fund.
THAT, the Eagle County Budget Officer and the Eagle County
Treasurer are hereby directed to take all actions necessary to
effectuate this resolution.
THAT, the Board hereby finds, determines and declares that
this Resolution is necessary for the health, safety and welfare of
the citizens of Eagle County.
MOVED, READ AND ADOPTED by the Board of County Commissioners
of the County of Eagle, State of Colorado, at its regular meeting
held the 42;- day of March, 1992.
COUN OF EAGLE, STATE OF
CO RA by and Through Its
ATTEST: ARD 0 COUNTY COMMISSIONERS
By: By
erk to the Board f Ri and L. st son, a an L
ounty Commissioners
ge . dates, Commissioner
Donald H. Welch, �Comissioner
commissioner seconded adoption of
the foregoing resolution. The roll having been called, the vote
was as follows:
Commissioner George A. Gates
Commissioner Richard L. Gustafson
Commissioner Donald H. Welch
This Resolution passed by _ir/ % /�tpu5 vote of the Board of
County Commissioners of the County of Eagle, State of Colorado.
#92 - 09
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