HomeMy WebLinkAboutBOCC.packet 05 28 2014 - Tax Lien Frazier 1
AGENDA ITEM SUMMARY
REGULAR MEETING DATE: May 28, 2014
AGENDA ITEM TITLE: AN ORDINANCE OF THE BOARD OF COUNTY
COMMISSIONERS OF PITKIN COUNTY,
COLORADO AUTHORIZING A REQUEST FOR
A TREASURER’S (TAX) DEED ON A COUNTY-
HELD TAX CERTIFICATE AND DIRECTING
THE TREASURER TO ISSUE SAID DEED
STAFF RESPONSIBLE: John Ely, County Attorney
ISSUE STATEMENT: This is the second reading and public hearing of an ordinance
authorizing a request for a tax deed on a County-held tax certificate and directing the
Pitkin County Treasurer to issue said deed.
BACKGROUND: C.R.S § 39-11-142 allows the Board of County Commissioners to
apply for and receive a tax deed in like manner as is provided by law in the case of
delinquent tax sales certificates held by individuals in all cases where a tax lien on real
estate has been struck off to the county at tax sales and the county has held the certificate
of sale for three years or more.
At an annual sale of real property for delinquent taxes for the year 1993 and prior years,
commencing on November 4, 1994 and closing on November 10, 1994, property owned
by Marc Frazier, more specifically described as follows and depicted on the map attached
to the Ordinance as Exhibit “A”:
Section 27 Township 9 Range: 86 Land situated
in Lot 15 Sec 27-9-86 by M/B (Parcel ID # 264527200001)
after proper notice of delinquent taxes to the owner and publication as required by C.R.S.
§ 39-11-102 and there being no bidder at the close of the sale and the treasurer then
satisfied that no more sales could be effected, was struck to Pitkin County.
Treasurer’s Office records reflect that a lien was first attached to the parcel in 1987. A
tax summary together with the treasurer’s transaction details illustrating the tax history
since 1987 and a statement of current taxes due are attached hereto for reference
purposes. On or about 2008, the property owner made an offer to donate the parcel to
Pitkin County and the treasurer removed the property from the tax roles, however, the
donation was not perfected with a deed.
2
At this time, the BOCC desires to exercise its right to apply for and receive a tax deed for
this property.
The County Treasurer shall comply with all provisions of the statutes prescribing
prerequisites to an application by the County for this tax deed and upon the requirements
being entirely satisfied and there being no redemption of the property as provided by law,
is directed to issue a tax deed to the County.
LINK TO STRATEGIC PLAN: Preservation of lands for public open space, eliminating
development on parcels where development may be allowable.
BUDGETARY IMPACT: None. Tax revenue last collected prior to 1987, the loss of
which is outweighed by the benefit of acquiring the parcel for the public interest.
RECOMMENDED BOCC ACTION: Adopt Ordinance
ATTACHMENTS: Ordinance and Exhibit A (map); Pitkin County Treasurer’s tax
summary, transaction details and statement of taxes due
1
AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN
COUNTY, COLORADO AUTHORIZING A REQUEST FOR A TREASURER’S (TAX)
DEED ON A COUNTY-HELD TAX CERTIFICATE AND DIRECTING THE
TREASURER TO ISSUE SAID DEED
ORDINANCE NO. _______-2014
RECITALS
1. C.R.S § 39-11-142 allows the Board of County Commissioners to apply for and receive a
tax deed in like manner as is provided by law in the case of delinquent tax sales certificates held
by individuals in all cases where a tax lien on real estate has been struck off to the county at tax
sales and the county has held the certificate of sale for three years or more.
2. At an annual sale of real property for delinquent taxes for 1993 and prior years,
commencing on November 4, 1994 and closing on November 10, 1994, property owned by Marc
Frazier, more specifically described as follows and depicted on Exhibit “A” attached hereto:
Section 27 Township 9 Range: 86 Land situated
in Lot 15 Sec 27-9-86 by M/B (Parcel ID # 264527200001)
after proper notice of delinquent taxes to the owner and publication as required by C.R.S. § 39-
11-102 and there being no bidder at the close of the sale and the treasurer then satisfied that no
more sales could be effected, was struck to Pitkin County.
3. The following Tax Lien Certificate was issued to the County: Certificate Number
19940115.
4. The BOCC desires to exercise its right to apply for and receive a tax deed for this parcel.
5. The County Treasurer shall comply with all provisions of the statutes prescribing
prerequisites to an application from the County for this tax deed and upon the requirements being
entirely satisfied and there being no redemption of the property as provided by law, is directed to
issue the County a tax deed to the property.
6. Upon receipt of the tax deed, the parcel will be maintained as public open space.
7. The BOCC finds that adoption of this ordinance is in the best interest of the public health,
safety and welfare of the citizens of Pitkin County.
NOW, THEREFORE, BE IT ORDAINED by the Board of County Commissioners of Pitkin
County, Colorado that:
1. The County has held Tax Lien Certificate Number 19940115 since November 10, 1994.
2. The Chair or Chair’s designee hereby requests that a tax deed be issued to the County for
the parcel corresponding to this Tax Lien Certificate.
2
3. The County Treasurer having complied with all provisions of the statutes prescribing
prerequisites to obtaining this tax deed and there being no redemption as provided by law, is
directed to issue a tax deed to the County for the property.
INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING ON THE 14TH DAY OF
MAY 2014.
NOTICE OF PUBLIC HEARING AND TITLE AND SHORT SUMMARY OF THE
ORDINANCE PUBLISHED IN THE ASPEN TIMES WEEKLY ON MAY 15, 2014.
NOTICE OF PUBLIC HEARING AND THE FULL TEXT OF THE ORDINANCE POSTED
ON THE OFFICIAL PITKIN COUNTY WEBSITE POSTED ON THE OFFICIAL PITKIN
COUNTY WEBSITE ( www.aspenpitkin.com ) ON THE 16TH DAY OF MAY 2014.
ADOPTED AFTER FINAL READING AND PUBLIC HEARING ON THE 28TH DAY OF
MAY 2014.
PUBLISHED BY TITLE AND SHORT SUMMARY, AFTER ADOPTION, IN THE ASPEN
TIMES WEEKLY ON THE ______DAY OF_______________2014.
POSTED ON THE OFFICIAL PITKIN COUNTY WEBSITE POSTED ON THE OFFICIAL
PITKIN COUNTY WEBSITE ( www.aspenpitkin.com ) ON THE ____ DAY OF ___________
2014.
THIS ORDINANCE IS EFFECTIVE ON MAY 28, 2014.
ATTEST: BOARD OF COUNTY COMMISSIONERS
By _________________________ By: _____________________________
Jeanette Jones Robert A. Ittner, Jr., Chair
Deputy County Clerk
Date: ______________
APPROVED AS TO FORM: MANAGER APPROVAL
___________________________ _________________________________
John Ely, County Attorney Jon Peacock, County Manager
Sn
o
w
m
a
s
s
Cr
ee
k
Sn
o
w
m
a
s
s
Cr
ee
k
SN
O
W
M
A
S
S
C
R
E
E
K
R
D
CA
S
E
Y
C
T
SH
I
E
L
D
O
R
D
AspenPitkin GIS
Roads
Rivers/Streams
Subject Parcel
USFS
State Owned Lands
BLM
Property Location
Schedule # R014108
I
Sno
w
m
a
s
s
Creek
W
i
ld
c
a
t
C
r
e
e
k
E
a
s
t
F
o
r
k
B
r
u
s
h
C
r
e
e
k
Br
us
h
Cr
ee
k
W
i
ld
c
a
t
R
e
s
e
r
v
o
i
r
Sn
o
w
m
a
s
s
Cree
k
AspenPitkin GIS
Town of Snowmass Village
I
Tax Account R014018
Summary
Tax
Year Tax Due Interest Due Penalty
Due
Misc
Due Lien Due Lien Interest
Due Total Due
2013 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
2008 $0.00 $0.00 $0.00 $0.00 $4,569.60 $3,092.10 $7,661.70
2222222200 2007 $0.00 $0.00 $0.00 $0.00 $4,576.51 $3,737.48 $8,313.99
2006 $0.00 $0.00 $0.00 $0.00 $5,454.59 $4,454.58 $9,909.17
2005 $0.00 $0.00 $0.00 $0.00 $4,651.97 $5,101.66 $9,753.63
2004 $0.00 $0.00 $0.00 $0.00 $4,996.92 $6,179.52 $11,176.44
2003 $0.00 $0.00 $0.00 $0.00 $4,269.69 $5,877.94 $10,147.63
2002 $0.00 $0.00 $0.00 $0.00 $4,319.46 $6,551.18 $10,870.64
2001 $0.00 $0.00 $0.00 $0.00 $4,267.88 $7,070.45 $11,338.33
2000 $0.00 $0.00 $0.00 $0.00 $4,008.75 $7,202.39 $11,211.14
1999 $0.00 $0.00 $0.00 $0.00 $4,027.32 $7,799.58 $11,826.90
1998 $0.00 $0.00 $0.00 $0.00 $3,313.26 $6,880.54 $10,193.80
1997 $0.00 $0.00 $0.00 $0.00 $3,316.94 $7,352.55 $10,669.49
1996 $0.00 $0.00 $0.00 $7.00 $1,509.93 $3,576.02 $5,092.95
1995 $1,487.72 $3,228.35 $0.00 $0.00 $0.00 $0.00 $4,716.07
1994 $1,247.44 $2,856.64 $0.00 $0.00 $0.00 $0.00 $4,104.08
1993 $1,077.84 $2,597.59 $0.00 $21.0
0 $0.00 $0.00 $3,696.43
1992 $652.18 $1,650.02 $0.00 $0.00 $0.00 $0.00 $2,302.20
1991 $657.06 $1,741.21 $0.00 $0.00 $0.00 $0.00 $2,398.27
1990 $494.92 $1,370.93 $0.00 $0.00 $0.00 $0.00 $1,865.85
1989 $494.92 $1,430.32 $0.00 $0.00 $0.00 $0.00 $1,925.24
1988 $435.92 $1,312.12 $0.00 $0.00 $0.00 $0.00 $1,748.04
1987 $158.70 $496.73 $0.00 $0.00 $0.00 $0.00 $655.43
Transaction Details R014108
Tax Year Type Effective Date Amount Balance
2008 Endorsement Fee 8/13/09 $5.00 $5.00
2008 CHLE 8/13/09 $4,569.60 $4,569.60
2008 Interest 8/13/09 $175.56 $175.56
2008 Tax Charge 1/14/09 $4,389.04 $4,389.04
2006 ENDORSEFEECHG 8/20/08 $5.00 $5.00
2006 CHLE 8/20/08 $5,454.59 $5,454.59
2006 Interest 8/20/08 $751.67 $751.67
2007 Interest 8/20/08 $175.83 $175.83
2007 ENDORSEFEECHG 8/20/08 $5.00 $5.00
2007 CHLE 8/20/08 $4,576.51 $4,576.51
2007 Tax Charge 1/1/08 $4,395.68 $4,395.68
2006 Tax Charge 1/1/07 $4,697.92 $4,697.92
2005 ENDORSEFEECHG 8/29/06 $5.00 $5.00
2005 CHLE 8/29/06 $4,651.97 $4,651.97
2005 Interest 8/29/06 $178.73 $178.73
2005 Tax Charge 1/1/06 $4,468.24 $4,468.24
2004 ENDORSEFEECHG 8/10/05 $5.00 $5.00
2004 Interest 8/10/05 $192.00 $192.00
2004 CHLE 8/10/05 $4,996.92 $4,996.92
2004 Tax Charge 1/1/05 $4,799.92 $4,799.92
2003 CHLE 8/2/04 $4,269.69 $4,269.69
2003 Interest 8/2/04 $164.03 $164.03
2003 ENDORSEFEECHG 8/2/04 $5.00 $5.00
2003 Tax Charge 1/1/04 $4,100.66 $4,100.66
2002 ENDORSEFEECHG 8/12/03 $5.00 $5.00
2002 CHLE 8/12/03 $4,319.46 $4,319.46
2002 Interest 8/12/03 $165.94 $165.94
2002 Tax Charge 1/1/03 $4,148.52 $4,148.52
2001 Interest 8/22/02 $163.96 $163.96
2001 ENDORSEFEECHG 8/22/02 $5.00 $5.00
2001 CHLE 8/22/02 $4,267.88 $4,267.88
2001 Tax Charge 1/1/02 $4,098.92 $4,098.92
2000 Interest 8/1/01 $153.99 $153.99
2000 CHLE 8/1/01 $4,008.75 $4,008.75
2000 ENDORSEFEECHG 8/1/01 $5.00 $5.00
2000 Tax Charge 1/1/01 $3,849.76 $3,849.76
1999 ENDORSEFEECHG 8/9/00 $5.00 $5.00
1999 Interest 8/9/00 $154.70 $154.70
Tax Year Type Effective Date Amount Balance
1999 CHLE 8/9/00 $4,027.32 $4,027.32
1999 Tax Charge 1/1/00 $3,867.62 $3,867.62
1998 CHLE 8/4/99 $3,313.26 $3,313.26
1998 ENDORSEFEECHG 8/4/99 $5.00 $5.00
1998 Interest 8/4/99 $127.24 $127.24
1998 Tax Charge 1/1/99 $3,181.02 $3,181.02
1997 CHLE 8/26/98 $3,316.94 $3,316.94
1997 Interest 8/26/98 $127.38 $127.38
1997 ENDORSEFEECHG 8/26/98 $5.00 $5.00
1997 Tax Charge 1/1/98 $3,184.56 $3,184.56
1996 ENDORSEFEECHG 7/31/97 $5.00 $5.00
1996 County Held Lien 7/31/97 $1,509.93 $1,509.93
1996 Interest 7/31/97 $43.83 $43.83
1996 Tax Charge 1/1/97 $1,461.10 $1,461.10
1995 Endorsement 8/8/96 $0.00 $0.00
1995 Tax Charge 1/20/96 $1,487.72 $1,487.72
1994 Endorsement 7/24/95 $0.00 $0.00
1994 Tax Charge 1/14/95 $1,247.44 $1,247.44
1992 Endorsement 11/10/94 $0.00 $0.00
1993 Endorsement 11/10/94 $0.00 $0.00
1991 Endorsement 11/10/94 $0.00 $0.00
1990 Endorsement 11/10/94 $0.00 $0.00
1988 Endorsement 11/10/94 $0.00 $0.00
1989 Endorsement 11/10/94 $0.00 $0.00
1987 Lien 11/10/94 $0.00 $0.00
1993 ADVFEECHG 10/4/94 $21.00 $21.00
1993 Tax Charge 1/23/94 $1,077.84 $1,077.84
1987 Tax Omission 5/19/93 $158.70 $158.70
1988 Tax Omission 5/19/93 $435.92 $435.92
1989 Tax Omission 5/19/93 $494.92 $494.92
1990 Tax Omission 5/19/93 $494.92 $494.92
1991 Tax Omission 5/19/93 $657.06 $657.06
1992 Tax Omission 5/19/93 $652.18 $652.18
Account Number R014108 Parcel 264527200001
Assessed To FRAZIER MARC (DONATED TO PITKIN COUNTY)
ATTN JOHN ELY - CO ATTY
530 E MAIN ST 3RD FL
ASPEN, CO 81611
Legal Description Situs Address
Section: 27 Township: 9 Range: 86 LAND SIT IN LOT 15 SEC 27-9-86 DESC BY M/B SNOWMASS CREEK RD
Year Tax Adjustments Interest Fees Payments Balance
Tax Charge
1995 $1,487.72 $0.00 $3,228.35 $0.00 $0.00 $4,716.07
1994 $1,247.44 $0.00 $2,856.64 $0.00 $0.00 $4,104.08
1993 $1,077.84 $0.00 $2,597.59 $21.00 $0.00 $3,696.43
1992 $0.00 $652.18 $1,650.02 $0.00 $0.00 $2,302.20
1991 $0.00 $657.06 $1,741.21 $0.00 $0.00 $2,398.27
1990 $0.00 $494.92 $1,370.93 $0.00 $0.00 $1,865.85
1989 $0.00 $494.92 $1,430.32 $0.00 $0.00 $1,925.24
1988 $0.00 $435.92 $1,312.12 $0.00 $0.00 $1,748.04
1987 $0.00 $158.70 $496.73 $0.00 $0.00 $655.43
Total Tax Charge $23,411.61
County-Held Lien
2008 Lien: 19940115 $4,569.60 $0.00 $3,092.10 $0.00 $0.00 $7,661.70
2007 Lien: 19940115 $4,576.51 $0.00 $3,737.48 $0.00 $0.00 $8,313.99
2006 Lien: 19940115 $5,454.59 $0.00 $4,454.58 $0.00 $0.00 $9,909.17
2005 Lien: 19940115 $4,651.97 $0.00 $5,101.66 $0.00 $0.00 $9,753.63
2004 Lien: 19940115 $4,996.92 $0.00 $6,179.52 $0.00 $0.00 $11,176.44
2003 Lien: 19940115 $4,269.69 $0.00 $5,877.94 $0.00 $0.00 $10,147.63
2002 Lien: 19940115 $4,319.46 $0.00 $6,551.18 $0.00 $0.00 $10,870.64
2001 Lien: 19940115 $4,267.88 $0.00 $7,070.45 $0.00 $0.00 $11,338.33
2000 Lien: 19940115 $4,008.75 $0.00 $7,202.39 $0.00 $0.00 $11,211.14
1999 Lien: 19940115 $4,027.32 $0.00 $7,799.58 $0.00 $0.00 $11,826.90
1998 Lien: 19940115 $3,313.26 $0.00 $6,880.54 $0.00 $0.00 $10,193.80
1997 Lien: 19940115 $3,316.94 $0.00 $7,352.55 $0.00 $0.00 $10,669.49
1996 Lien: 19940115 $1,509.93 $0.00 $3,576.02 $0.00 $0.00 $5,085.95
1996 $0.00 $0.00 $0.00 $7.00 $0.00 $7.00
Total County-Held Lien $128,165.81
GRAND TOTAL $151,577.42
Grand Total Due as of 05/05/2014 $151,577.42
Tax Billed at 2013 Rates for Tax Area 021 - JT1-AW - 021
Authority Mill Levy Amount
PITKIN COUNTY GENERAL FND 2.4160000*$0.00
COUNTY TV&FM TRANSLATORS 0.2800000*$0.00
COUNTY ROADS & BRIDGES 0.1780000*$0.00
COUNTY HUMAN SERVICES 0.0650000 $0.00
HEALTHY COMMUNITY FUND 0.7780000*$0.00
OPEN SPACE & TRAILS 3.7830000 $0.00
SNOWMASS-WILDCAT FIRE 5.3510000*$0.00
ASPEN VALLEY HOSPITAL 2.5390000 $0.00
BASALT LIBRARY 5.0000000 $0.00
ROARING FORK SCHOOL DIST 22.0250000 $0.00
ROARING FORK SCHOOL DIST 10.1790000 $0.00
ROARING FORK SCHOOL DIST 10.2410000 $0.00
COLORADO MTN COLLEGE 3.9970000 $0.00
Values Actual Assessed
EXEMPT-COUNTY-
LAND
$185,000 $53,650
Total $185,000 $53,650
Pitkin County Treasurer
Statement of Taxes Due
Authority Mill Levy Amount
COLORADO RIVER WATER CONS 0.2540000 $0.00
Taxes Billed 2013 67.0860000 $0.00
* Credit Levy
ALL TAX LIEN SALE AMOUNTS ARE SUBJECT TO CHANGE DUE TO ENDORSEMENT OF CURRENT TAXES BY THE
LIENHOLDER OR TO ADVERTISING AND DISTRAINT WARRANT FEES. CHANGES MAY OCCUR AND THE TREASURER'S
OFFICE WILL NEED TO BE CONTACTED PRIOR TO REMITTANCE AFTER THE FOLLOWING DATES: PERSONAL PROPERTY
AND MOBILE HOMES - SEPTEMBER 1, REAL PROPERTY - SEPTEMBER 15. TAX LIEN SALE REDEMPTION AMOUNTS MUST
BE PAID BY CASH OR CASHIERS CHECK.
Pitkin County Treasurer
506 E. Main St – Ste 201
Aspen, CO 81611
(970) 920-5170
www.aspenpitkin.com/taxes
Pitkin County Treasurer
Statement of Taxes Due