HomeMy WebLinkAboutR91-035 redemption of real property taxes erroneously assessed/eagle river estatesCommissioner moved adoption of
the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 91 -5
REGARDING EAGLE COUNTY'S REDEMPTION
OF REAL PROPERTY TAXES ERRONEOUSLY
ASSESSED AGAINST SALES TRAILER IN
EAGLE RIVER ESTATES
WHEREAS, it is .acknowledged by the Eagle County Treasurer and the Eagle County
Board of County Commissioners that personal property, commonly described as a mobile sales
trailer in Eagle River Estates Subdivision, Eagle County, Colorado, was erroneously assessed
and taxed as real property.
WHEREAS, the error in taxation arose through a scrivener's error or out of clerical
oversight in assigning a tax classification to the property.
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 -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, 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 the mobile sales trailer as described above was subject to
erroneous taxation 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 in the amount paid by him in
connection with the purchase of the tax lien on such land, together with interest from the date
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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 •02nd day of April, 1991.
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county commissioners
COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
BOARD OF COUNTY COMMISSIONERS
Donald H. Welch, Commissioner
Commissioner (2 seconded adoption of the foregoing resolution.
The roll having been called, the vote was as follows:
Commissioner George A. Gates ?J-
Commissioner Richard L. Gustafson
Commissioner Donald H. Welch "q�SQSJ%
This Resolution passed by �R 6� vote of the Board of County Commissioners of the
County of Eagle, State of Colorado.
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