HomeMy WebLinkAboutR16-015 Cancellation of Uncollectible Property Taxes Commissioner --e sn.,I moved adoption
of the following Resolution:
BOARD OF COUNTY COMMISSIONERS
COUNTY OF EAGLE,STATE OF COLORADO
RESOLUTION NO.2016- 0 I r3
ORDER OF CANCELLATION OF
CERTAIN UNCOLLECTIBLE TAXES
WHEREAS, C.R.S. § 39-10-114 (2)(a) provides that any taxes levied on personal property,
including but not limited to mobile homes, which are determined to be uncollectible after a period of
one year after the date of their becoming delinquent may be canceled by the Board of County
Commissioners; and
WHEREAS, C.R.S. § 39-1-107 (4) property taxes on possessory interests in real or personal
property shall be a debt due from the holder of the possessory interest due to the board of county
commissioners, and shall not become a tax lien against the property,but rather shall be recoverable by
a direct action in debt on behalf of each governmental entity for which a property tax levy has been
made; and
WHEREAS, Mari Renzelman, Treasurer of Eagle County, Colorado ("Treasurer"), has
presented to the Board of County Commissioners of the County of Eagle, State of Colorado ("the
Board"), a list of taxes levied on certain personal property and mobile homes, which the Treasurer
believes to be uncollectible pursuant to C.R.S § 39-10-114(2)(a); and
WHEREAS, the Treasurer has presented to the Board a list of outstanding debts from unpaid
possessory interest taxes, the cost for collection of which would exceed the total amount of the debts;
and
WHEREAS, the Treasurer requests the cancellation and/or write off of the taxes listed in
Exhibits "A" through "C" attached hereto and incorporated herein by this reference, and the deletion
from the tax rolls of the property described therein; and
WHEREAS, nothing in this resolution is intended to preclude the collection of taxes as
permitted by the Colorado Revised Statutes.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF THE COUNTY OF EAGLE, STATE OF COLORADO:
THAT, the taxes set forth in Exhibits "A" through "C" be and are determined to be
uncollectible, and have been uncollectible for a period of one or more years after their becoming
delinquent.
THAT, the personal property taxes identified in Exhibit "A" have been determined to be
uncollectible by the County Treasurer.
THAT, the mobile homes taxes identified in Exhibit `B" have been determined to be
uncollectible by the County Treasurer.
, .., *t , ;M
Eagle County A orney's 0' ce
By:
Eagle County Commissioners' Office
THAT, the cost to collect the debts on the possessory property interest taxes identified in
Exhibit"C"would exceed the total amount of the debts, and therefore those debts shall be written off
as uncollectible. .
THAT,the aforesaid taxes be and are hereby ordered canceled and/or written off.
THAT, the properties identified on the attached Exhibits A-C shall be deleted from the tax
rolls.
THAT, this determination and order shall be recorded in the records of the Treasurer, and
such taxes canceled by her as specified in this order.
THAT, nothing in this resolution shall preclude the collection of taxes as permitted by the
Colorado Revised Statutes.
MOVED, READ AND ADOPTED by the Board of County Commissioners of the County of
Eagle, State of Colorado, at its regular meeting held the t day of w% L-v--i__i-} , 2016.
COUNTY OF EAGLE, STATE OF
COLORADO, By and Through Its
oII % BOARD OF COUNTY COMMISSIONERS
ATTEST: i ,�,:� 1
* r
I V--i� . 5 I w,u�,, Y: .are
p By: 1 I`
Clerk to the :oard of nne McQuee
County Commissioners hair
Ai/ A./
J<'n H. Ryan
o, issio.er
V it t.% 4 1(iLI,' / �it I_
Kathy g ndler-Henry
Commissioner
Commissioner CA144.JOt.ua.,- 1.1-4-4_4i_• seconded adoption of the foregoing resolution. The
roll having been called, the vote was as follows:
Commissioner McQueeney 14-i, "
Commissioner Ryan 16-w w
Commissioner Chandler-Henry VD-v, N
This resolution passed by / vote of the Board of County Commissioners
of the County of Eagle, State of Colorado.
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