HomeMy WebLinkAboutR91-029 correction of taxation and erroneous tax lien sale red canyon estatesCommissioner moved adoption of
the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 91- AL
REGARDING CORRECTION OF TAXATION AND ERRONEOUS TAX LIEN
SALE CONCERNING CERTAIN REAL PROPERTY IN RED CANYON ESTATES
WHEREAS, it is acknowledged by the Eagle County Treasurer and the Eagle County
Board of County Commissioners that two (2) parcels of real property in Red Canyon Estates
Subdivision, Eagle County, Colorado, were subject to double taxation for 1986 taxes
payable in 1987.
WHEREAS, the error in taxation arose out of clerical oversight in assigning tax
schedule numbers to subdivided parcels.
WHEREAS, the two (2) parcels of real property affected hereby are more particularly
described as:
and
Red Canyon Estates
Tract: Sec/Twn /Rng /: 24 -4 -83
Lot #11 Tax schedule #28383
Red Canyon Estates
Tract: Sec/Twn /Rng /: 24 -4 -83
Lot #12 Tax schedule #28384
WHEREAS, the error in taxation has caused the Eagle County Treasurer's records
to indicate delinquent taxes and the resulting tax liens were sold at public auction.
WHEREAS, Section 39 -1 -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, the holder of the tax certificate to the property has applied for a
Treasurer's deed.
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NOW THEREFORE BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO:
THAT, the Board finds that the above - described property was subject to double
taxation for 1986 which constitutes an error pursuant to Section 39 -12 -111, C.R.S.
THAT, 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 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 various funds to which
the tax was originally distributed; except that interest shall be paid from the county general
fund.
THAT, 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 2nd day of April 1991.
County Commissioners
COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
BOARD OF COUNTY COMMISSIONERS
By: 0—ere::!"
George A. Gate , Chairman
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Cc
Commissioner
Commissioner (J seconde i
Resolution. The roll have been called, the vote was as follows:
Commissioner George A. Gates
Commissioner Donald H. Welch 4-bs-e.r/7T
Commissioner Richard L. Gustafson �1 y
of the foregoing
The Resolution passed by A tF U vote of the Board of County Commissioners
of the County of Eagle, State of Colorado.
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