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HomeMy WebLinkAboutR15-012 Order of Cancellation of Certain Uncollectible Taxes Commissioner IM&(Ng-la-4E_L moved adoption of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE, STATE OF COLORADO RESOLUTION NO.2015- 01-1 ORDER OF CANCELLATION OF CERTAIN UNCOLLECTIBLE TAXES 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. § 39-3-130 provides that whenever any property which was previously taxable becomes legally exempt from the levy and collection of property tax for any reason,the person conveying the real property shall be relieved from all further tax obligations with respect to the real property on the date title thereto is conveyed by agreement or on the date title thereto is conveyed, 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 and personal property, mobile homes and possessory interests, which the Treasurer believes to be uncollectible pursuant to C.R.S § 39-10-114 (2)(a); and WHEREAS, the Treasurer has presented to the Board a list of taxes levied on certain real property after the property became legally tax exempt and should therefore be written off pursuant to C.R.S. § 39-3-130; and WHEREAS, the Treasurer requests the cancellation of the taxes listed in Exhibits "A" through "D" 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 Exhibits "A" through "D" 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 personal property taxes identified in Exhibit "A" have been determined to be uncollectible by the County Treasurer. THAT, the mobile homes taxes identified in Exhibit "B" have been determined to be uncollectible by the County Treasurer. THAT, the possessory property interest taxes identified in Exhibit "C" have been determined to be uncollectible by the County Treasurer. THAT, the real property taxes identified in Exhibit "D" have been determined to be improperly assessed. THAT, the aforesaid taxes be and are hereby ordered canceled. THAT, the properties identified on the attached Exhibits A-D 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 f1 day of 1/1A4-42-6_44 , 2015. COUNTY OF EAGLE, STATE OF COLORADO, By and Through Its BOARD OF COUNTY COMMISSIONERS ATTEST: N"uc— -- By: / r/ ' / Clerk to t 1e Board of Kathy Ch.tf dler-Henry County Commission_- Chairman Oral..e.-t- /i anne McQueeney _ Commissioner 7(11k Ryan ioner Commissioner I--"--/bs-., seconded adoption of the foregoing resolution. 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