HomeMy WebLinkAboutR18-029 Cancellation of UncollectibleTaxes Commissioner - Q . Lt—ot 1 moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE,STATE OF COLORADO
RESOLUTION NO.2018- 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. § 39-1-107(4) provides that property taxes on possessory interests in real
or personal property shall be a debt due from the holder of the possessory interest due to the board of
county commissioners, and shall not become a tax lien against the property, but rather shall be
recoverable by a direct action in debt on behalf of each governmental entity for which a property tax
levy has been made; and
WHEREAS, Teak Simonton, 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 personal property and mobile homes 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 outstanding debts from unpaid
possessory interest taxes, the cost for collection of which would exceed the total amount of the debts;
and
WHEREAS, the Treasurer requests the cancellation and/or write off of the taxes listed in
Exhibits "A" through "C" 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 is intended to 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 "C" 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 home taxes identified in Exhibit "B" have been determined to be
uncollectible by the County Treasurer.
THAT, the cost to collect the debts on the possessory property interest taxes identified in
Exhibit"C"would exceed the total amount of the debts,and therefore those debts shall be written off as
uncollectible.
THAT,the aforesaid taxes be and are hereby ordered canceled and/or written off.
THAT,the properties identified on the attached Exhibits"A"through"C"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 of,
of Qfa_A 1- ,2018.
COUNTY OF EAGLE, STATE OF
COLORADO,By and Through Its
etfIGLEcb°1. BOARD OF COUNTY COMMISSIONERS
ATTEST: ; 1• • if
7* /
it- .1L114N.4 -1 tou By: i
Clerk to the Board of Kathy C(ndler-Henry
County Commissioners Chair
(hl
Jillian H. Ryan
Commissioner
Ta nne McQueeney
ommissioner
Commissioner 0-11.1 pki-W- seconded adoption of the foregoing resolution. The roll
having been called, the vote was as follows:
Commissioner Chandler-Henry I "
Commissioner Ryan 16447S�.�i
Commissioner McQueeney IA-1"
This resolution passed by 7 /u vote of the Board of County Commissioners of the
County of Eagle,State of Colorado
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