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HomeMy WebLinkAboutbocc.res.083.2017 EMERGENCY RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS ("BOCC") OF PITKIN COUNTY, COLORADO, LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2017, TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR PITKIN COUNTY, COLORARO, AND ITS SPECIAL DISTRICTS FOR THE 2018 BUDGET YEAR RESOLUTION # A3 2017 RECITALS: 1. Pursuant to Section 2.8.3 (Actions) of the Pitkin County Home Rule Charter ("HRC") official action by formal resolution shall be required for all actions of the Board of County Commissioners ("BOCC") not requiring ordinance power on matters of significant importance affecting citizens. 2. Pursuant to Section 2.8.5 of the HRC the Board is authorized to approve emergency resolutions, which shall become effective immediately upon adoption. • 3. The assessed valuation for county-wide Pitkin County increased 5.4%as defined by the County Assessor's 2017 appraisal of all new real property as described by the existing state property tax law. This assessed valuation is applied to the mill levy for each County taxing entity or fund listed, to • determine the property tax herein; and 4. A temporary mill levy reduction is necessary to avoid collection of excess revenue under Colorado State Constitution, Article X, Section 20, and the Colorado Legislature has determined that either a temporary property tax credit or a temporary mill levy rate reduction is a reasonable method for setting annual mill levies and effecting property tax refunds in accordance with Section 20 of Article X of the State Constitution, C.R.S. section 39-1-111.5; and S. C.R.S. section 39-1-111.5 authorizes a local government to certify a refund in the form of a temporary property tax credit or a temporary mill levy rate reduction, provided that the certification • includes the gross mill levy, the temporary property tax credit or temporary mill levy rate reduction expressed in mill levy equivalents, and the net mill levy and under C.R.S. section 39-1-111.5(4), the Assessor shall, concurrent with delivery of tax warrants to the Treasurer, itemize duly certified temporary property tax credits or temporary mill levy rate reductions in the manner set forth in C.R.S. section 39-1-111.5(2), and under C.R.S. section 39-1-111.5(5) the tax statements shall indicate by footnote which local government mill levies reflect a temporary property tax credit or temporary mill levy rate reduction for the purpose of effecting a refund, and 6. The 2017 valuation of assessment, as certified by the County Assessor on November 29, 2017, and the amount of money necessary to balance the budget for each county fund are listed in the attached table, and 7. The BOCC finds that approval of this resolution is necessary for the immediate preservation of the public health, safety and welfare of the citizens of Pitkin County and therefore declares this resolution to be effective immediately pursuant to the HRC Section 2.8.5. • 4 4 NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that for the purpose of balancing the 2018 budget, the following taxes are hereby levied upon each dollar of the total valuation for assessment of all taxable property within the taxing districts shown below for the year 2017; that a temporary mill levy rate reduction is authorized; and that the individual mill levies are expressed in terms of the gross mill levy, the temporary mill levy rate reduction shown in mill levy equivalents, and the net mill levy as shown in Exhibit A, and authorizes the Chair to sign the Resolution and upon the satisfation of the County Attorney as to form, execute any other associated documents necessary to complete this matter. 2017 2017 Assessed Net 2018 Taxing District and Fund Valuation Mill Levy Property Tax PITKIN COUNTY General Fund 3,101,450,300 2.325 7,210,872 Road & Bridge Fund 3,101,450,300 0.173 536,551 Human Services Fund 3,101,450,300 0.065 201,594 TV & FM Translator Fund 3,101,450,300 0.271 840,492 Healthy Community Fund 3,101,450,300 0.751 2,329,190 Open Space &Trails Fund 3,101,450,300 3.750 11,630,439 PITKIN COUNTY SUBTOTAL 22,749,138 Pitkin County Library Fund 2,932,711,910 1.391 4,079,402 Aspen Ambulance District Fund 2,441,909,450 0.501 1,223,398 Twining Flats GID Fund 3,242,450 2.581 8,369 Redstone Ranch Acres GID Fund 1,749,050 4.964 8,682 GRAND TOTAL 28,068,989 2 INTRODUCED, READ AND ADOPTED AS AN EMERGENCY RESOLUTION ON THE 12TH DAY OF DECEMBER, 2017 AND SET FOR CONFIRMATORY PUBLIC HEARING ON THE 20TH DAY OF DECEMBER, 2017. NOTICE OF CONFIRMATORY PUBLIC HEARING AND TITLE AND SHORT SUMMARY OF THE EMERGENCY RESOLUTION PUBLSHED IN THE ASPEN TIMES WEEKLY ON THE 7` _ DAY OF ae..cstibv✓ , 2017. NOTICE OF CONFIRMATORY PUBLIC HEARING AND THE FULL TEXT OF THE EMERGENCY RESOLUTION POSED ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.pitkincounty.com) ON THE 7� DAY OF , 2017. CONFIRMED AT A PUBLIC HEARING ON THE 20TH DAY OF DECEMBER, 2017. PUBLISHED BY TITLE AND SHORT SUMMAR AFTER CONFIRMATORY PUBLIC HEARING, IN THE ASPEN TIMES WEEKLY ON THE .10-- DAY OF j ,C C.444_h4 { , 2017. POSTED BY TITLE AND SHOR UMMARY ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.pitkincounty.com) ON THE ` //)-1 DAY OF 7� , 2017. ATTEST: BOARD OF COUNTY COMMISSIONERS 1(-)41 '---1°O;;CtL C-14p , Jeanette Jones George Newman, Chair Deputy County Clerk (also acting as the Board of Directors of the Aspen Ambulance District, and the Redstone Ranch Acres and Twining Flats General Improvement Districts) Date: ) L — 2fT = 2oI .- RECOMMENDED FOR APPROVAL: MANAGER APPROVAL: 94c../e5)__vt 0 AnrlDriggers, Director Jon Peaco k, County Manager 3 X N N V N O 01 00 N CO 01 N 01 10 N. LA 01 01 01 M M 0 01 10 CO CO F CO V1 V1 V .-1 Cf N V M M LD 01 is T O m O C N m Q N N V) 0 y N V1 N CO M 113 N 0 N O Q N N 1-1 N V e-1 co - O .-1 N N CZ` V1 m VI N N 0 V1 N N H N N N. 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