HomeMy WebLinkAboutR09-009 Order of Cxl of Certain Uncollectible TaxesCommissioner ~~ [.+ `-I u ~ moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO RESOLUTION N0.2009- U U ORDER OF CANCELLATION OF CERTAIN UNCOLLECTIBLE TAKES WHEREAS, C.R.S. § 39-10-114 (2)(a) provides that 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 may be canceled by the Board of County Commissioners; and WHEREAS, C.R.S. § 39-10-114 (2)(b) provides that when any real property has been stricken off to a county by virtue of a tax sale and there has been no transfer by the county of a certificate of purchase thereon, the taxes on such property maybe canceled by the Board of County Commissioners; and WHEREAS, Karen Sheaffer, Treasurer of Eagle County, Colorado ("Treasurer"), has presented to the Board of County Commissioners of the County of Eagle, State of Colorado ("the Board"), a list of taxes levied on certain real, commercial, personal property and mobile homes which the Treasurer believes to be uncollectible pursuant to the above-referenced statute; and WHEREAS, the Treasurer requests the cancellation of the taxes listed in the Exhibits 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 shall 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 the Exhibit attached 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 real property identified in Exhibit "A"has been determined to be uncollectible by the County Treasurer. THAT, the mobile homes identified in Exhibit "B" have been determined to be uncollectible by the County Treasurer. THAT, the personal property identified in Exhibit "C" has been determined to be uncollectible by the County Treasurer. THAT, the real property possessory interest identified in Exhibit "D" has been determined to be uncollectible by the County Treasurer. THAT, the commercial property possessory interest identified in Exhibit "E" has been determined to be uncollectible by the County Treasurer. THAT, the aforesaid taxes be and are hereby ordered canceled. THAT, the properties identified on the attached Exhibits 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 ~ day of F~jrLy~-tZ_ ti , 2009. ATTEST: Clerk to the BYard of F~ ~-~cF ~ °o ~ G Z By: County Commissioners c~~°er-~o .~ COUNTY OF EAGLE, STATE OF COLORADO, By and Through Its BOARD OF COUNTY COMMISSIONERS Sara J. Fisher v Chairman Commissioner ~~ ~~ c..,~ seconded adoption of the foregoing resolution. having been called, the vote was as follows: Commissioner Fisher Commissioner Runyon ~N The roll Commissioner Stavney This Resolution passed by ~l County of Eagle, State of Colorado. w vote of the Board of County Commissioners of the G ~Rikk~Uesolutions~2006Tax write offs.DOC File No. 86-163 (in basement) 2008 Real Writeoffs Statute: 39-3-131 Date Completed in TIMS Account # Owner Name District Tax Year Amount Reason for write off R046417 Eagle County SC168 1996 thru County Held tax liens 1998 - 2006. Treasurer's Deed issued to Eagle County 2007 $186.10 on 2-28-08. R046418 Eagle County SC059 1998 thru County Held tax liens for 1998 thru 2006 taxes. Treasurer's Deed issued to Eagle 2007 $23.99 County on 2-28-08. R001850 Warren, Marie 031 2002 $350.64 Account was for Improvements only -- a barn on railroad land. The appraiser through did a site visit and the barn has been destroyed. Account deactivated by Assessor 2007 for 2008. R013129 Town of Vail SC103 2008 $9.48 Property was sold to a tax exempt entity in 2008. Posted prorated advanced tax payment of $794.92. R013131 Town of Vail SC103 2008 $11.75 Property was sold to a tax exempt entity in 2008. Posted prorated advanced tax payment of $951.33. R056315 Mountain Top Ventures Inc SC162 2008 $2.10 Improvements only account. Mobile Home was moved to dealer inventory in Adams County in May 2008. Account is deactivated for 2009. R056359 Eagle River Water & Sanitation Dist. SC055 2008 $5.41 Property was sold to tax exempt entity. Posted prorated advance tax payment of $660.63. TOTALS $589.47 EXHIBIT e 2008 Mobile Home writeoffs Statute: 39-5-205 (4) Date Completed in TIMS Account # Dist # Owner name M030755 SC055 Jimmy D. & Angella K. Salazar M002643 SC001 Pedro & Margarita Martinez M014491 SC001 Lina C. & Mike E. Trujillo M019067 SC055 Lawrence Havener M026818 072 Gerald F. & Roberta A. Walding M030627 SC070 Violeta Marquez & Alma Elizabeth Arvizo M021522 SC055 Abel W. Vasquez - Georgette O. Fresquez M031077 018 Hector Aguirre & Mirna Chavez M031007 009 Alcides Pineda Tax Year Amount Reason for write-off 2006 $210.64 10/22/08 Per Angela at Eagle River MHP, this mobile home was sitting in 2007 $103.88 storage area for over a year, and it was just recently destroyed. 2008 $104.72 2007 $3.52 Deactivated for 2008. Mobile home was destroyed in 2007 (1/29/07) 2007 $19.40 Mobile home was destroyed on site 7/11/07. Deactivated for 2008. 2007 $19.20 Mobile home park no longer exists -- no mobile homes at this location. 2007 $30.92 Owners are deceased, and the mobile home was destroyed 7/5/2007. Mail has been returned from Gerald D. Walding, personal rep for the estate, "Box Closed." 2007 $66.04 Mobile home destroyed on site --deactivated for 2008. New mobile home in this space (#63) for 2008 -- M029377. 2007 $46.76 Mobile home park no longer exists -- no mobile homes there. 2007 $43.32 Mobile home destroyed on site 5/25/07 and this account deactivated in 2008. New mobile home in this space (#9) being taxed for 2007 -account M031642. 2008 $157.74 Mobile home destroyed April 2008, account is deactivated for 2009. TOTALS $806.14 EXHIBIT 2008 PERSONAL PROPERTY writeoffs Date Completed in TIMS Account # Dist # Owner name Tax Year Amount Reason for write-off P003842 SC202 D-J Corporation 2006 $179.16 Business Closed. 2007 $164.04 2008 $160.96 P001247 SC202 General Store 2007 $133.52 Under new ownership. Assets no longer in business. Unable to contact old owner. P005980 SC001 Ralph Nicholson 2007 $64.64 Deactivated in 2008. No longer a rental property. P011795 Sc001 Dowlings Cleaning & Restoration 2007 $353.08 Business no longer there. Deactivated for 2008. P011820 SC219 Brass Parrot 2007 $565.16 Per Bookkeeper (Stephanie Novisaud) -Business Closed. Another restaurant moved into space after vacated by the Brass Parrot. P024318 SC001 High Country Shirtworks, Inc. 2006 $476.24 Business closed & equipment is gone Deactivated for 2008. 2007 $420.04 P026440 024 Rusty Wood Construction 2007 $45.44 Closed in 2006. Account deactivated for 2008. No equipment. P026473 SC014 David Brennan Masonry 2007 $351.28 Unable to locate owner or business. Business moved, left town or went out of business. Wrote off 2006 taxes. Account deactivated in 2008. P028442 SC219 Masthead Dev. LLC 2007 $159.20 Business no longer there, moved to California. Deactivated for 2008. P028524 SC055 Panda City 2007 $952.96 Deactivated for 2008. No longer open. P028737 SC029 Pitney Bowes 2007 $8.96 Deactivated for 2008. Unable to locate. P029452 SC013 Rocky Mountain Ice Cream 2007 $1,980.64 Business does not exist (closed). Deactivated for 2008. P029510 SC001 Narayan Nepal Restaurant 2007 $209.16 2006 taxes were wntten off. Business closed in 2007. Deactrvated for 2008. P029710 SC055 Kaden Network 2007 $651.24 Unable to locate. Business closed; no equipment. Deactivated for 2008. EXHIBIT P029909 SC103 Rich Haines Galleries 2007 $48.32 Out of business. No furniture or equipment. Account deactivated for 2008. P028452 SC013 Iron Images by A W Montcalm 2007 $95.04 No longer in business. New business in the same location. 2008 $90.16 Unable to locate owner. P028759 SC024 Shade Tree (ARH Auto Body) 2007 $415.96 Out of Business. Was supposed to be deactivated for 2008. 2008 $414.28 TOTALS 57,939.48 2008 Possessory Interest writeoffs Statute: 39-1-107 Date Completed in TIMS Account # Dist # Owner name Tax YEar Amount Reason for write-off R058340 SC025 Corban Networks 2007 $61.48 Unable to locate company. All mail has been returned undeliverable, phone & fax no good. Wrote off 2006 taxes. POSSESSORY INTEREST. TOTALS $61.48 ** Treasurer sent letter to owners August, 2008. Attorney sent letters requesting payment January, 2009. Less paid accts $61.48 $0.00 $61.48 EXHIBIT 2008 State Assessed writeoffs Statute: 39-1-107 Date Completed in TIMS Account # Dist # Owner name Tax Year Amount Reason for write-off C098337 SC049 OCMC Inc Less paid accts 2006 $78.56 Business closed in 2006 or 2007. Account is deactivated for 2007 and 2008. TOTALS $78.56 $78.56 $0.00 $78.56 EXHIBIT ~.