HomeMy WebLinkAboutR91-015 cancellation of delinquent property taxes for Booth FallsCommissioner l2 U57`t4-F�50 k moved adoption of
the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 91-16-
REGARDING CANCELLATION OF DELINQUENT PROPERTY TAXES
FOR CERTAIN PROPERTY OWNED BY THE BOOTH FALLS
HOMEOWNERS ASSOCIATION
Whereas, Vail Village Filing 12, Block 2 Lot 12, Schedule No 008094 (the Subject
Property) is owned by the Booth Falls Homeowners Association, and is for the
exclusive use of its members. Said ownership and use commenced prior to 1985.
Whereas, Section 39 -1 -103 (10), C.R.S., provides that property owned by a qualified
nonprofit homeowner's association for the benefit of its members shall not be
appraised and valued separately but shall be appraised and valued with the
residential real property owned by the members of the organization who are entitled
to the exclusive use, benefit, and enjoyment of the property owned by the organiza-
tion.
Where as the Assessor has previously determined, that Booth Fall's Homeowners
Association is a qualified organization and that the subject property should not be
taxed separately.
Whereas, Section 39 -1 -103 (10) C.R.S. became effective in 1986.
Whereas, Section 39 -12 -111, C.R.S. provides that when by mistake or error of the
Assessor or from double assessment, a tax lien has been sold on land which no tax
was due at the time, the county shall reimburse the purchaser in the amount paid by
him in connection with the purchase of the tax lien on such land, together with
interest from the date of purchase at the rate which is determined as provided in this
section. Reimbursements shall be made from the various funds to which the tax was
originally distributed; except that interest shall be paid from the county general fund.
Whereas, there are delinquent taxes on the subject property for tax years 1985
through 1988. In tax year 1989, the Assessor removed the property from the tax role
pursuant to Section 39 -11- 103(10) C.R.S.
Whereas, until recently, the Booth Falls Homeowners Association was unaware of the
delinquent taxes and in fact thought that the problem, if one existed at all, had been
resolved in 1989 when the Assessor removed the property from the tax roll.
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Whereas, the holder of the tax certificate to the property has applied for a Treasurer's
deed.
NOW, THEREFORE BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO:
THAT, the Board finds that inclusion of the Subject Property on the tax role for tax
years 1986 through tax year 1988 constitutes an error pursuant to Section 39 -12-
111, C.R.S.
Whereas, Section 39 -12 -111, C.R.S. provides that when by mistake or error of the
Assessor or from double assessment, a tax lien has been sold on land which no tax
was due at the time,
Whereas, the county shall reimburse the purchaser of the tax liens for tax years 1986
through 1988 in the amount paid by him in connection with the purchase of the tax
lien on such land, together with interest from the date of purchase at the rate which
is determined as provided by statute. Reimbursements shall be made from the vari-
ous funds to which the tax was originally distributed; except that interest shall be paid
from the county general fund.
Whereas, the delinquent taxes for tax year 1985 shall remain unaffected by this
resolution.
Whereas, the Eagle County Budget Officer and the Eagle County Treasurer are
hereby directed to take all actions necessary to effectuate this resolution.
MOVED, READ AND ADOPTED by the Board of County Commissioners
of the County of Eagle, State of Colorado, at its regular meeting held the 4th day
of February, 1991.
COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
ATTEST: BOARD OF COUNTY COMMISSIONERS
BqtJerk of the Board of y George A,7Gates, Chain
County Commissioners
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Commissioner seconded adoption of the
foregoing Resolution. The roll having been called, the vote was as follows:
Commissioner
George
A.
Gates
4,!�,e-
Commissioner
Donald
H.
Welch
&-yam
Commissioner
Richard
L.
Gustafson
44�
This Resolution passed by 6Z*H -N-' 1PL0G5 vote of the Board of County
Commissioners of the County of Eagle, State of Colorado.
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