HomeMy WebLinkAboutR91-043 redemption of unpatented mining claims erroneously sold at tax saleCommissioner )-,Oj U moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
RESOLUTION NO. 91 -- ;Z3
REGARDING THE REDEMPTION OF UNPATENTED
MINING CLAIMS ERRONEOUSLY SOLD AT TAX SALE
WHEREAS, the Eagle County Treasurer has sold the taxes on
certain unpatented mining claims between the years of 1983 and
1986;
WHEREAS, it is the opinion of the County Treasurer and County
Attorney that the sales were erroneous because:
1. Unpatented mining claims are not of record making
it impossible for the County to properly notify the owners thereof
that the County is putting their property interests in jeopardy;
2. The value of an unpatented mining claim is largely
unascertainable thereby making the security for an investment in
tax certificates relatively worthless;
3. A vast majority, if not all of the other counties
in Colorado do not sell the taxes on unpatented mining claims for
the above - mentioned and various other reasons;
4. The Colorado Constitution, Article 10, Section
3(1)(b) was amended in 1988 to specifically exempt unpatented
mining claims from property taxation.
5. It is in the best interest of the taxpayers of Eagle
County to have the 1988 amendment as set forth above applied
retroactively.
WHEREAS, the Treasurer has already redeemed these taxes plus
interest from the County suspense fund and will replenish this fund
by taking from the various taxing entities but the interest will
be paid from the County general fund;
WHEREAS, the County budget director requires this resolution
to make the appropriate reimbursements to the suspense fund;
WHEREAS, the purchasers of the tax certificates to the mining
claims have applied for a Treasurer's Deed.
i
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS, STATE OF COLORADO:
THAT, the sale of the unpatented mining claims was erroneous
and that the above - stated amendment to the Colorado Constitution
shall be applied retroactively in the best interests of the
taxpayers;
THAT, 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 29th day of May, 1991.
By:
County Commissioners
COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
BOARD OF COUNTY COMMISSIONERS
By: /t/7-
George A. Gates, Chairman
Commissioner 0 u se(�Qnded
foregoing Resolution. The roll have been called,
follows:
oner
Commissioner
George A.
Gates
/j'—'-e'�/
Commissioner
Donald H.
Welch
e�
Commissioner
Richard L.
Gustafson
2±0 �e_
of the
was as
The Resolution passed by 9 66z vote of the Board of
County Commissioners of the County of Eagle, State of Colorado.
M, N' 1991
mwng.�w