HomeMy WebLinkAboutR21-014 Order of Cancellation of Certain Uncollectible Taxes DocuSign Envelope ID:F5539772-31 B1-45F0-9FEF-65C2BF3EC034
Commissioner Chandler-Henry moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE,STATE OF COLORADO
RESOLUTION NO.2021- 014
ORDER OF CANCELLATION OF
CERTAIN UNCOLLECTIBLE TAXES
WHEREAS,C.R.S. § 39-10-114(2)(a)provides that the Board of County Commissioners(the
"Board")may cancel 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; 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 to the Board from the holder of the possessory interest,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, 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 "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 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 "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 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
DocuSign Envelope ID:F5539772-31B1-45F0-9FEF-65C2BF3EC034
as uncollectible.
THAT,the real property identified in Exhibit"D"have been determined to be uncollectible by
the County Treasurer.
THAT,the aforesaid taxes be and are hereby ordered canceled and/or written off.
THAT,the properties identified on the attached Exhibits"A"through"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 09 day of March ,2021.
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<4. COLORADO,By and Through Its
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Commissioner McQueeney seconded adoption of the foregoing resolution. The roll
having been called,the vote was as follows:
Commissioner Scherr Aye
Commissioner McQueeney Aye
Commissioner Chandler-Henry Aye
This resolution passed by 3/0 vote of the Board of County Commissioners of the
County of Eagle, State of Colorado
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