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HomeMy WebLinkAboutR92-154 assessor to review/settle abatements0 Commissioner �j%^�S moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO RESOLUTION NO. 92 - / z � AUTHORIZING the EAGLE COUNTY ASSESSOR to REVIEW and SETTLE CERTAIN PETITIONS for ABATEMENT or REFUND of TAXES WHEREAS, C.R.S. 39 -1 -113, et seq., provides the taxpayers of Colorado the means to petition their respective boards of county commissioners for abatement or refund of property taxes which were levied and /or paid in error; and WHEREAS, by Senate Bill 92 -50, the Colorado General Assembly amended C.R.S. 39 -1 -113, to add, in pertinent part, the following sections: 39 -1- 113(1.5) Upon being authorized by the board of county commissioners, the assessor may review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of one thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property. 39- 1- 113(1.7) Every petition for abatement or refund filed pursuant to Section 39 -10 -114 shall be acted upon pursuant to the pro- visions of this section by the board of coun- ty commissioners or the assessor, as ap- propriate, within six months of the date of filing such petition. 39- 1- 113(2)(b) Whenever any abatement or refund in an amount of one thousand dollars or less has been agreed upon and settled by the assessor pur- suant to subsection (1.5) of this section, the assessor shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the assessor shall order the refund of taxes pro rata by all taxing jurisdictions receiving payment thereof. and, WHEREAS, The Board of County Commissioners of Eagle County, Colorado ( "the Board ") believes that granting the Eagle County Assessor the authority set forth in Section 1.5 above, will provide an expeditious means for correcting such erroneous tax levies. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO: THAT, Cherlyn Baker, the duly elected Assessor of Eagle County, Colorado ( "the Assessor "), be and is hereby granted the authority to review and settle petitions for abatements or refunds within the guidelines of Section 1.5, and subject to the following conditions: 1. The Assessor shall submit any proposed settlement to the County Attorney for review. 2. The County Attorney shall mail the settlement offer to the taxpayer in the form set forth in Exhibit "A" attached hereto. 2. Should the taxpayer accept the offer, the Assessor shall order the abatement or refund of taxes (as appro- priate) pursuant to C.R.S. 39- 1- 113(2)(b) set forth above. If the offer is not accepted, the petition shall be set for hearing before the Board according to C.R.S. 39- 1- 113(1). 3. The Assessor shall report to the Board every six months concerning the activity which is the subject of this resolution; and should the Board determine it to be in the best interest of the County, it may withdraw the authority granted hereby. THAT, each petition which would result in an abatement or refund of more than $1,000 per tract, parcel, or lot of land or schedule of personal property per tax year, shall not be con- sidered unless a hearing is held thereon, pursuant C.R.S. 39 -1- 113 (1) . MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of Eagle, State of Colorado, at its regular meeting held the day of ld d V-e_At bp K, 1992. _.ter_._ COUNTY OF EAGLE, STATE OF COLORADO, By and Through Its BOARD OF COUNTY COMMISSIONERS f� CW9A,114e By: Ad-141 Clerk to the Board of Richard L. Gustafson, Chairman County Commissioners Donal H. Welch, C Chairman Pro Tem. Georg A. ates, Commissioner Commissioner t'j_.Fl ak seconded adoption of the fore- going resolution. The roll having been called, the vote was as follows: Commissioner Donald H. WelchGf Commissioner George A. Gates - Commissioner Richard L. Gustafson- �5•�.�T This Resolution passed by vote of the Board of County Commissioners of the County of Eagle, State of Colorado. #82 -135 —3—