HomeMy WebLinkAboutbocc.res.002.1978 Wn.s� ��"'� _
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� +'RE.40Fa9lT$t�I OE� '�`Si� �i�ARD �Ia ��tJA1'�8 �
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� i?A�VTaI�2G FflR TFiE FARTIAZ F,1;FUP2� OF � �
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�A�3PEA'Px �AXES 8A33� �Y THE ELDERLY ADtD ?;
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��SA'�€,�D �ESiDENTS OF THE COUI3TY FOR THE X�AR ��3'7? ''
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� Reso2ution I�o. 7�• � +,
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_ �REAS. 'Cbe $oazd of County Commissioners of Pitkin j�
�OUn'ty has determined that the area's high cost of living, ��
'Lhe effects of inflation, and the recent reassessment of �j
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properties with resultant large increases in local property • ';
^taxes, a1J� have seriously affected the abi?.ity of elderly and '!
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disabled persons, usually living on fixed incomes, to support
themselves within Pitkin County, and
WHEREAS, the Board is obligated, under the provisions
of CRS 1973, Section 30-17-101 et seq., to provide aid to
those residents in need, an@
WEiEREAS, the Board has determined that these Pitkin County
� residents who qualify fox the Colorado Property Tax Credit are
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appropriately classified as needy, and
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WHEREAS, the Boarc3 wishes �o ameliorate their condition
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�i by providinq a property tax refund �Ehis ye3r (to persons eli-
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� gible for the Property Tax Credit) in an amount equal to the
pdifference between the 1977 and 2975 ad valorem taxes (less
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�k Credits received) pai8 to Pitkin County £or owner occupied
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iresidences, all as specifically provided hereili�
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i; NOW, 'rxEREFORE, 8� IT RESOL'STEb by tk►e �oax'd t�t County
�� �eomrnissioners Of PiLk�A Cosuz�y. �oTo�ado:
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;; ��c�ion 1 - befinitioa8. �
j� �maz �or tne p�pasea 8f �h1s resolu�ion the following
�i woxds an$ phxases 32�a3�. Ytave the taea.nlAg 85cxibed to them in this # . .
I� sectzon., �x�$p�e �here �h� nnn�tex� �te�x2� ind�,���eH ox zequires �
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a �di�fsrent mean�gs � °
a. The phrase "Co3orado Proper�y �ax C�ed�.�� means E �
�ha� c�e�i� an �C1fl�Ado �.x3COme tetx pxovided for in jj '
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CRS �873 Sectiflsa 39a22ai2{?, eL �eq. (as amended) ,
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�s �he �t�ns *�±°o=��dea f�� a cr.erlit £or ad valozem i;
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��xes �aid. {�
b. �he term �°�#,ree�o�° MsdnB the Pitkin County Director i�
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of l�sx►�nce. !,
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C. '�'he tetm "'Claimant� means one filing for the refund �,
��rein autnorized; and in the case of a married ��
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��CUple, the property tax refund application must
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3�e �treated for paymeat purposes as one person. ��
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c1. $`he term "owner" means possessed of legal incidents ''
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�l£ ownership o£ real property within Pitkin County,
�olorado, which interest is of record in the office
r,f the Clerk and Recorder of Pitkin County, Colorado_
Section 2 - Eligible Persons.
�8 claimant is eligible for payment by virtue of this
�CSSO3uT.ian if:
�. The claimatit has been a fu11-year resident of Pitkin
. - �oLtnty dusing 13?7; �nd in the case of a married
�DUp9.e they mus� bo�b h8ve been full-year Pitkin
�ounty tesidenfis.
f �. �e Claimaa'G �tas ron� s'� �he �oilowing; ''`
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� �o �A� 2east 65 years of age by December 31, 1977;
� and in the case of a married couple it is
` � Sufficient if ei�her of them was 65 on f_hat
�' �3ate; or
�' �. at surviving spouse, age 58 or older as of
1�ecember 31, 1977, whose deceaseg spouse met
` �. the age requirements of subsection (1) above
! and they jointly met all of the other require-
; ; �uents for a prior taxable year; or
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3, ilisabled during the entire year of 1977 to a I
� $eqree sufficient to qualify for the payment
( �Cf full benefits from any bona fide public
- } a�� private plan or source based solely on such �
� ,$isability. An individual is disabled for the
�urpose of this qualification if he or she is
i unable �to engage in any substantial gainful i
a�Ctivi'ty by reason of any medically determinable i
i p�lysia�2 or m�n'ka�. impairment which can be �
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expected xo xssu2t i�t BeaTh �r �hich has ; i '
� ].aste8 for a zanil.nuoue �erio8 of not less than
�raelve moaths. t
c. 'I'33e �3nimas�t has �a$t3 during 3.978 ad valorem property ' i
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'��e9 �or ihe year 3977 on an owner-occupied resi-
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�T9�ce $ocated within Pitkin County, and auch taxes ;i
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&xceeded those assessed and paid for the same ij-;
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gtoperty for the calendar year 1475. �I
�. '�Che claimant has not been claimed as a dependent on i�
�ny other person's 1977 Colorado income tax return; �i
a,nd in the case of a married couple, if either of �,j>
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them is so claimed, neither may claim the refund. f;
�, The claiment's income from all sources during 1977 !�
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must have been less than $7,3a0 if he or she is 1�,
single, or less than $8,300 in the case of a married 4
eouple. Income, for purposes of this subsection,
is calculated in the same mannez as °or determining
eligibility foz the Colorado Property Tax Credit.
Section 3 - Refund.
a. The Director shall pay, to each eligible c].ai.mant
(on receiving an appropriate application therefore)
a refund on real property taxes paid to Pitkin
County for any owner-occupied residence for the
calendar year 1977, which refund shall be equal to
i • , the dif£erence between the 1977 taxes assessed `
'I (less any Property Tax Credit received by the
�claimant for such 1977 taxes} and taxes assessed
�or the calendar yeax� 3.975 {less any Property Tax
� ��edit received �y rhe +C1$i�ant fo� such 1975
� �axes).
; 'b. �n t�e e+�+en't tl�e ayplican� shal� 3tave acquired his �
� �eSidence subsequenC to t?ecefiber 31„ 1975, the !
' J3irector sha13 pay �o each eYigible claimant a �
� r�sfun$ ori �ea1 proper'ty taxes paid 'ko Pitkin County '
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� for �hp �pv1riB��iiCCUp�.BC� x8giderive $os the calendar ;
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� �Q,�ar I373, f¢� �n �tGSttnt d�qu�l fiO �he �2#fference
:�� bp�C�¢eet� tt�e 3977 '�a�ses as8essed �2ess any Property i
� �,'�x CrQdi� �ees3.sted �y the claimant for such 77 '
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+���c0s) 9nd Laxes assessed for the calendar year 1976
#�e�8 aay Proger��� Tax Credit received by the
��.dilnant for such 1976 taxes). i i
c, �� ��ao or more persons, other than husband and. wiPe, ;;
�s�e e�titled to the same property tax refund, it ;j. .
'>., snay be claimed by either or any oE such persons '�
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� �eeting the qualifications therefore, or may be
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divided between them as they may elect. ji
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d, If two or more persons have an interest in the �'
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property and not .all qualify for the property tax '�
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- refund, the refund shall not exceed the percentage
interest of the eligible claimant(s).
e. If two or more persons make inconsistent claims
for the property tax refnnd, the Director is
authorized to determine the proper claimant or
otherwise determine the proper aZloaation of the
i property tax refund.
� Section 4 - Administration.
IThe Director, with the assistance of the Pitkin County �
i (j Department of Social Services, shall administer this resolution
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� and shall prescribe application forms and make reasonable rules
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! and regulations in conformity with the provisions heieof. Such
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irules and regulations shall require, at a minimum, that
I . a. Each claimant shall register wi'th the Pitkin County +
� i3epartment of Social Services; and i
� b. ��et� claimant ackt�owledges Y.ha� the 8oard of County ;
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. � CtSUUU�.ssaoners retains the right to recover any !
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i �pnges �efunded ,pursuant to this resoiution when
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� �t ghe�1, afte� issve��.sgation� determine by reso-
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� Ptatt�� ��t�+� �s�q C3�mifllas�t n�9 subgeguentlY come s
; 3.'h'E� �cssssss�mre �v� }3rGp8Yty Cyr tttCiney �u� suf�icient
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�m+atittt �u�1� es �m usta'k� paSSi�sae r�imbursement to the �
Co�ty aai+thasst 3eopardizing his ability to maintain �+
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�himself or �is dependents, ai1 as provided by law.
Section 5 - Time of Filing Applications.
No claimant shall file l:i� application until he shali �
have fully paid all ad valorem taxes levied by Pitkin County . I
for the calendar year 1977, and, in no event, shall any '
applications be filed later than December 31, 1978. i �
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APPROVED by the Board of County Commissioners of Pitkin !`
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County, Colorado at their regular meeting on January 3, 1978. �
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THE BOARD OF COUNTY COMMISSIONERS I
OF PITKIN COUNTY, COLORADO i _
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... . � .._... By= �� ' �
_ ic ae Kinsley, Chai an
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a � . �y��-`���i'� �Dtti�y
y �� and Rec rder
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APPROUED AS:TO FORM: i '
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Sandra M. i, 1 er
County Attorney �
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