HomeMy WebLinkAboutR91-042 cancellation of deliqnuent taxes Fourteenth Tee Townhouse AssociationCommissioner � & moved adoption of
the following Resolution:
BOARD OF County COMMISSIONERS
County OF EAGLE, STATE OF COLORADO
RESOLIITION NO. 91- LZAI
REGARDING CANCELLATION OF DELINQUENT PROPERTY
TAXES FOR CERTAIN PROPERTY OWNERS OF THE
FOURTEENTH TEE TOWNHOUSE ASSOCIATION
WHEREAS, Common Lot 5, Fourteenth Tee Townhouses, a
Resubdivision of Lot 26, Block 3, EAGLE -VAIL SUBDIVISION, Filing
1, ( "Subject Property ") is owned by the Fourteenth Tee Townhouse
Association, and is for the exclusive use of its members. Said
ownership and use commenced prior to 1985;
WHEREAS, § 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
organization;
WHEREAS, as the Assessor has previously determined, the
Fourteenth Tee Townhouse Association is a qualified organization
and that the Subject Property should not be taxed separately;
WHEREAS, § 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, there are delinquent taxes on the Subject Property
for tax years 1984 through 1989. In tax year 1990, the Assessor
removed the property from the tax role pursuant to § 39 -11 -103 (10)
C.R.S.;
WHEREAS, until recently, the Fourteenth Tee Townhouse
Association was unaware of the delinquent taxes;
sale; WHEREAS, the taxes on this exempt parcel have been sold at tax
#S
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 1989
constitutes an error pursuant to § 39 -12 -111, C.R.S.;
THAT, § 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;
THAT, the County shall reimburse the purchaser of the tax
liens for tax years 1986 through 1989 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 delinquent taxes for tax years 1984 and 1985 shall
remain unaffected by this resolution;
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 29th day of May, 1991.
county Commissioners
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County OF EAGLE, STATE OF
COLORADO, By and Through Its
BOARD OF County COMMISSIONERS
By: 7,q-fJ5 -"1
George A. Gates, Chairman
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May 28, 1991
Commissioner
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Commissioner econded tion of
the foregoing Resolution. The roll have been called, the vote was
as follows:
Commissioner George A. Gates JT
Commissioner Donald H. Welch
Commissioner Richard L. Gustafson ,q-� -2,
The Resolution passed by 'A '&—b vote of the Board of
County Commissioners of the County of Eagle, State of Colorado.
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