HomeMy WebLinkAboutR15-004 Resolution Waiving Taxes Owed by Castle Masonic Temple Association Commissioner
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oved adoption of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 2015 - OL
RESOLUTION WAIVING TAXES OWED BY CASTLE MASONIC TEMPLE
ASSOCIATION
WHEREAS, C.R.S. § 39-3-137 (1)(a) Organizations with tax-exempt status—
forgiveness of taxes owed,provides that subject to the provisions of subsection (2) of the same
section, any organization that, as of August 5, 2008, owes taxes that have been levied on real or
personal property shall not be required to pay the balance of the taxes owed on or after August 5,
2008, if the organization meets the following requirements: (a) the organization is a religious,
charitable, or educational organization exempt from general taxation on real and personal
property pursuant to sections 39-3-106 to 39-3-113.5 and 39-3-116; (b) the organization has,
before August 5, 2008, filed an application for exemption and been granted an exemption from
general taxation on real and personal property pursuant to section 39-2-117; (c) the organization
has, before August 5, 2008, and after receiving an exemption from property tax, filed an annual
report required for the continuation of property tax-exempt status pursuant to section 39-2-
117(3), but the report was determined to be incomplete or otherwise incorrect when filed; and (d)
the organization, as a result of the incomplete or incorrect report referenced in paragraph (c) of
this subsection (1), was denied tax-exempt status for one or more property tax years and received
a property tax bill for such year or years; and
WHEREAS, C.R.S. § 39-3-137 (2) provides any waiver of the balance of taxes owed by
an organization pursuant to subsection (1) of this section shall be contingent upon the
reestablishment of the organization's tax-exempt status by the property tax administrator, as
authorized by the state board of equalization; and
WHEREAS, the Castle Masonic Temple Association ("CMTA") is a charitable
organization exempt from general taxation pursuant to C.R.S. § 39-3-111; and
WHEREAS, CMTA was granted by the Colorado Tax Administrator an exemption from
general taxation on real and personal property pursuant to section 39-2-117, C.R.S.; and
WHEREAS, the CMTA annual reports required for the continuation of property tax-
exempt status pursuant to C.R.S. § 39-2-117(3) were incomplete for tax years 2009, 2010 and
2011; and
WHEREAS, CMTA has corrected its paperwork with the Colorado Division of Property
Taxation and the Property Tax Administrator has reestablished that CMTA is a tax exempt
entity; and
WHEREAS, based on the foregoing, the Assessor requests the Board to waive the taxes
assessed against CMTA for tax years 2009, 2010, 2011, as set forth in Exhibit "A", attached
hereto and incorporated herein by this reference in accordance with the Board's power under
C.R.S. § 39-3-137(2).
I
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO:
THAT, the Board wishes to forgive and strike off the taxes assessed against CMTA for
tax years 2009, 2010, and 2011.
THAT, the taxes set forth in Exhibit "A" are hereby waived and forgiven.
THAT, this determination and order shall be delivered to the Assessor and Treasurer, and
such taxes are canceled as specified in this resolution.
THAT, nothing in this resolution shall exempt the property for any years subsequent to
the years listed as permitted by Colorado Revised Statutes.
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 �f t
County of Eagle, State of Colorado, at its regular meeting held the /7 day of , 69,--
2015.
COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
BOARD OF OUNTY COMMISSION RS
ATTE ,': - \-) 49_,-, ' �`, � / 1 / 1
O BY: :_,/ fUl_1aL.[/ i1 ...L
erk to the Board of Kathy Ch rrdler-Henry 0
County Commissioners i Chairman
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Milan H. Ryan /
Commissioner
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Commissioner / seconded adoption of the foregoing resolution. The roll
having been called, the vote was as follows:
Commissioner Chandler-Henry 1 i..
Commissioner McQueeney ✓e
Commissioner Ryan f -/
This resolution passed by '/O vote of the Board of County Commissioners of
the County of Eagle, State of Colorado
•
Exhibit "A"
Year Annual Tax
2011 $15,534.28
2010 $18,478.28
2009 $18,347.64
Total $52,360.20
