HomeMy WebLinkAboutR91-079 redemption of certificate of taxes levied in error American Legioni
Commissioner moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE, STATE OF COLORADO
REGARDING REDEMPTION OF CERTIFICATE OF PURCHASE RESULTING FROM
THE SALE OF TAXES LEVIED IN ERROR
AMERICAN LEGION #150
WHEREAS, by notice dated May 9, 1988, the Division of Property
Taxation of the State of Colorado determined that the property of
the Eagle River Valley Post, American Legion #150, identified by
Schedule Number 0021758, was owned and used exclusively for charitable
purposes, and as a result was exempt from real property taxation
effective January 1, 1985; and
WHEREAS, in 1988, the records of the Eagle County Treasurer
showed that real property taxes for the subject property were due
and unpaid for the tax year 1987; and
WHEREAS, on or about November 15, 1988, the Eagle County Treasurer
sold at tax sale the taxes purported to be due and unpaid; and
and
WHEREAS, Colorado Revised Statutes Section 39 -12 -11 provides:
(1) When, by mistake or error of the treasurer. . .a tax
lien has been sold on land upon 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.
Reimbursement 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.
(2) (a) The annual rate of interest shall be two
percentage points above the discount rate, which discount
rate shall be the rate of interest a commercial bank pays
to the federal reserve bank of Kansas City using a government
bond or other eligible paper as security, and shall be
rounded to the nearest full percent.
NOW, THEREFORE, BE IT
COMMISSIONERS OF THE COUNTY
RESOLVED BY THE BOARD OF COUNTY
OF EAGLE, STATE OF COLORADO:
THAT, the levy of taxes upon the subject property and the
resulting sale of the tax lien were erroneous.
THAT, Eagle County shall redeem the certificate of purchase,
in the following amounts:
Amount of Certificate $ 1,548.96
Interest through 9/30/91
(at 9% per annum) 406.64
TOTAL AMOUNT to be redeemed $ 1,955.60
THAT, reimbursement to the holder of the certificate of purchase
shall be made from the various funds to which the tax was originally
distributed; except that the interest shall be paid from the County
General Fund; and
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 �„ day of October, 1991, nunc pro tunc September 30,
1991.
COUNTY OF EAGLE, STATE OF COLORADO,
By and Through Its BOARD OF COUNTY
COMMISSIONERS
02
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Commissioned
Dona` . Welch, Commissioner
Commissioner seconded adoption of
the foregoing resolution. The ro av nng been called, the vote
was as follows:
Commissioner George A. Gates
Commissioner Richard L. Gustafson
Commissioner Donald H. Welch
This Resolution passed by vote of the Board of County
Commissioners of the County of Eagle, state of Colorado.
88 -73
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