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Home My WebLink Aboutbocc.res.141.1978 _ _ _ _ .� � � .�� s�� " =�-- . � - �� . ��: • 2;.,�,. �: .�;.: �; RESOLUTION OF THE BOARD OF COUNTY �f' , ��. COMMISSIONERS OF PITKIN COUNTY, COLORADO, . �� PROVIDING FOR THE PARTIAL REFUND OF �: :� PROPERTY TAXES PAID BY THE ELDERI.Y AND � DISABLED RESIDENTS OF THE COUNTY EOR THE YEAR 1978 � Resolution No. 78-J/t � �' �: �WHEREAS, the Board of County Commissioners of Pitkin �,,_ g�. County has determined that the area's high cost of living, � the effects of inflation, and the recent reassessment of � properties with resultant large increases in local property � taxes, all have ��riously affected the ability of elderly an disabled ersons usuall livin on fixed incomes, to � d p . Y g t; support themselves within Pitkin County, .and fa b WHEREAS, the Board is obligated, under the provisions � of C.R.S. 1973, Section 30-17-101 et seq., to.provide aid to � those residents in need, and `' � WHEREAS, the Board has determined that these Pitkin �i; � County residents who qualify for the Colorado Property Tax � Credit are appropriately classified as needy, and a WHEREAS, the Board wishes to ameliorate their condition � ti x by providing a property tax refund this year (to persons �`� eligible for the Property Tax Credit) in an amount equal � �.t to the difference between the 1978 and 1975 ad valorem taxes }x n (less credits received) paid to Pitkin County for owner ' F? � occupied residences, all as specifically provided herein, ( Cs NOW, THEREFORE, SE IT RESOLVED by the Board of County . =� "re ;;� Commissioners of Pitkin County, Colorado: f;; i;x Section 1 - Definitions. « That for the purposes of this resolution the following . r` words and phrases shall have the meaning ascribed to them in this Section, except where the context clearly indicates or requires a different meaning: ,..� � ;a+.:;r, - ':C'.�'�','1•r...'�r:;�� :�,: ,� r ��`=e:'�,.t= , __..— _ , ,�;,�,�._ -r.+; �-;��;;•. � : `ii a. The phrase "Colorado Property Tax Credit" means �;; �i that credit on Colorado income tax provided for � � �. in C.R.S. 1973, Section 39-22-120, et seq. (as � amended) as the same provides for a credit for � ad valorem taxes paid. - b. The term "Director" means the Pitkin County Director of Finance. c. The term "claimant" means one filing for the refund herein authori:zed; and in the case of a married ; couple, the property tax refund application must be treated for payment purposes as one person. d. The term "owner" means possessed of .legal incidents of ownership of real property within Pitkin County, ' Colorado, which interest is of record in the office of the Clerk and Recorder of Pitkin County, Colorado. Section 2 - Eligible Persons. A claimant is eligible for payment by virtue of this resolution if: a. The claimant has been a full-year resident of Pitkin County during 1978; and in the case of a married couple they must both have been full- year Pitkin County residents. b. The claimant was one of the followinq: 1. At least 65 years of age by December 31, ;' 1978; and in the case of a married couple it ��g is sufficient i£ either of them was 65 on �T that date; or � 2. A surviving spouse, age 58 or older as of � December 31, 1979, whose deceased spouse C� met the age requirements of subsection (1) 's above and they jointly met all of the other � requirements for a prior taxable year; or �* 3. Disabled during the entire year of 1978 to � a degree sufficient to qualify for the payment � of full benefits from any bona fide public +� or private plan or source based solely �'` on such disability. An individual is �.';'; disabled for the purpose of this qualification �'� if he 'or she is unable to engage in substantial i`�` gainful activity by reason of any medically �`� determinable physical or mental impairment which can be expected to result in death or which has lasted for a continuous period oE �'.,' not less than twelve months. " E>: (t`i. _2_ _ ^-t'_t�^,�i:ca '- 1��' .-�,1•:.d`.KY.� 1°'i^'�'�4, - YlaM� � _.i:.-• � . � ' .Y"��.._�"�_' '"_:.. .. ._.._ .. . ... .. . . . .... S. i: ..�rt ' j:I. }:i c. The claimant has paid duri.ng 1979 ad valorem ';� . fc" property ta�ces for the year 1978 on an owner- �x . r:,,. occupied residence located within Pitkin County, � and such taxes exceeded those assessed and paid ��. £or the same property for the calendar year 1975. � d. � The claimant has not been clai.med as a dependent � on an other g y person's 1978 Col.orado income tax return; and in the case of a married couple, if � either of them is so claimed, neither may clai.m � � the refund. � t e. The claimant's income from all sources during �� u; i 1978 must have been less than $7,300 if he or she ! is single, .or less than $8,300 in the case of a � married couple. Income, for purposes of this � subsection, is calculated in the same manner as � ��t for determining eligibility for the Colorado � Propesty Tax Credit. � . : t� ' Section 3 - Refund. � i�: a. The Director shall pay, to each eligible clai.mant �: E# (on receivinq an appropriate app].ication therefore) Y� s� a refund on real _r.roperty taxes paid to Pitkin ,� � County for �any owner-occupied residence for the � calendar year 1978, which refund shall be equal to '� � the difference between .the 1978 taxes assessed f; K (less any Property Tax Credit received by the s' ;: claimant for such 1978 taxes) and taxes assessed �� , for calendar year 1975 (less any Property Tax Credit received by the claimant for such 1975 �� taxes) . __ * b. In the event the applicant shall have acquired his residence subsequent to December 31, 1975, the Director shall pay to each eliqib2e claimant -3- . .. ',a..`5`�a,'r� � . . . _- W=� ��.i.:-.� . a'°t �F L�,�,dr" . ' , ..�.ly,...:::�'-.}: � . . .. t..l�i �.'; c�"' _ ��„ 5 :4 � ; a refund on rea7. property taxes paid to Pitkin 1 � � County for the owner-occupied residence for the � calendar year 1978, in an amount equal to the � a difference between the 1978 taxes assessed (less "' any Property Tax Credit received by the clazmant � for such 1978 taxes) and taxes assessed for the ',�� calendar year of the purchase (less any Property �. Tax Credit received by the claimant for such taxes) . - c. If two or more persons, other than husband and wife, � are entitled to the same property tax refund, it may be claimed by either or any of such persons meeting the qualifications therefore, or may be � divided between them as they may elect. ' d. If two or more persons have an interest in the property and not all qualify for the property tax refund, the refund shaZl not exceed the percentage interest of the eligible claimant(s). : . e. If two or more persons made inconsistent claims for the property tax refund, the Director is .��,' authorized to determine the proper claimant or � � otherwise determine the proper allocativn of the � �' property tax refund. � �t id � Section 4 - Administration. t` �i The Director, with the assistance of the Pitkin County � � Department of Social Services, shall administer this Resolution �' 7 x and shall prescribe application forms and make reasonable ,, F; rules and regulations in conformity with•the provisions hereof. Such rules and regulations shall require, at a mini.mum, � that a. Each Cl.aimant shall reqister with the Pitkin County Department of Social Services; and =� b. Each claimant acknowledges that the Board of County ,�'.' Commissioners retains the right to recover any monies refunded pursuant to this Resolution :i when it shall, after investigation, determine by a�g��. .-� �:'�'s ;,w.�'�" _ w,ti.� � . x��,� '.�z �, • �� ' 7L�, . . . - . � ..,. � � � . . . . � �V' . : . ..":.'� ::....... . .... ....... . _:. . . ........ ...... . . . �: '��. 4Y� . 1 � .. - . . . . . . A. _ Resolution that any claimant has subsequently come � into possession of property or money of sufficient � amount such as to make possible reimbursement to � � the County without jeopardizing his ability to � - �aintain him:.elf or his �ependents, all as provided by law. Section 5 - Time of Filing Applications. � �. No claimant shall file his application until he shall � have fully paid all ad valorem taxes levied by Pitkin County for the calendar year 1978, and, in no event, shall any `� applications be filed later than December 31, 1979. ; . � Approved by the Board of County Commissioners of Pitkin � County,. Colorado at their regular meeting on November 27, 1978. � THE BOARD OF COUNTY COMMISSIONERS � ' ' OF PITKIN COUNTY, COLORADO � -,A�'�EST:, � `,��r.. ! � � .�4.y f.•�.1. �/' �� . BY� .�C �l/U�� _=��6� Robert W..Child, hairma y " o `pep�+_,Clesk� and Recorder � ' -c Z. -. APEROyED 7lS.,TO FORM: � - . ' � a�,� �,r/,T,1,�.� �, County Atto ney � i 1 � _ � � � iE 1 s _} i _; � . - �'�:2��':��;�