HomeMy WebLinkAboutbocc.res.097.2019A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS (`BOCC")
LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2019,
TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR
PITKIN COUNTY, COLORADO, AND ITS SPECIAL DISTRICTS
FOR FISCAL YEAR 2020
RESOLUTION NO. 017 , 2019
RECITALS:
WHEREAS, Pitkin County, Colorado, is a legal and political subdivision of the State of
Colorado, for which the Board of County Commissioners is authorized to act; and
WHEREAS, pursuant to Section 2.8.3 (Actions) of the Pitkin County Home Rule Charter
(" IIRC") official action by formal resolution shall be required for all actions of the Board not
requiring ordinance power on matters of significant importance affecting citizens; and
WHEREAS, the Board of County Commissioners of Pitkin County is required to levy property
taxes pursuant to §39-1-111 and §29-1-108 of the Colorado Revised Statutes (C.R.S.), as
amended; and
WHEREAS, the assessed valuation for Pitkin County is defined by the County Assessor's 2019
appraisal of all 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
WHEREAS, 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; and
WHEREAS, C.R.S. §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.
§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. §39-1-111.5(2), and under C.R.S. §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
WHEREAS, the 2019 valuation of assessment, as certified by the County Assessor on August
23, 2019 and the amount of money necessary to balance the budget for each county fund are
listed in the attached table; and
WHEREAS, the Board of County Commissioners finds that it is in the best interests of the
citizens of Pitkin County to approve this Resolution.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin
County, Colorado that for the purpose of balancing the 2020 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 2019; 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:
TAXING DISTRICT AND FUND VALUATION
Pitkin County
General Fund
Road & Bridge Fund
Human Services Fund
TV & FM Translator
Healthy Community Fund
Open Space & Trails Fund
Pitkin County Total
Special Districts
Pitkin County Library
Aspen Ambulance District
Twining Flats GID
Redstone Ranch Acres GID
GRAND TOTAL
3,432,265,480
265,480
265,480
265,480
265,480
TOTAL MILL
TOTAL
LEVY
PROPERTY TAX
0.501
1,371,849
2.310
$7,928,534
0.171
586,917
0.065
223,097
0.274 '
940,440
0.941
3,229,762
3.750 '
12,870,996
7.511
25,779,746
3,243,988,150
1.377 '
4,466,972
2,738,220,820
0.501
1,371,849
3;496,210
2.535
8,863 '
1,859,710
5.004
9,306
16.928
31,636,736
r
INTRODUCED AND FIRST READ ON THE 4TH DAY OF DECEMBER, 2019 AND SET
FOR SECOND READING AND PUBLIC HEARING ON THE 10TH DAY OF DECEMBER
2019.
NOTICE OF PUBLIC HEARING AND TITLE AND SHORT SUMMARY O� DAY OF
RESOLUTION PUBLISHED IN THE ASPEN TIMES WEEKLY ON THE
2019.
NOTICE OF PUBLIC HEARING AND THE FULL TEXT OF THE RESOLUTION POSTED
ONTHE OFFICIAL,PITKIN COUNTY WEBSITE (www.pitkincounty.com) ON THE
_DAY OF Y 2019.
ADOPTED AFTER FINAL READING AND PUBLIC HEARING ON THE 10TH DAY OF
DECEMBER 2019.
PUBLISHED BY TITLE AND SHORT SUMMARY, AFTER ADOPTION, IN THE ASPEN
TIMES WEEKLY ON THE j4j!�- DAY OF e..t, wl er, 2019.
POSTED BY TITLE AND SHORT SUMMARY ON THE OFFICIAL PITKIN COUNTY
WEBSITE (www.pitkincounty.coin ) ON THE DAY O w�kae�r' , 2019.
AT HST: BOARD OF COUNTY COMMISSIONERS
C,
By.
Jea to Jones �Ci�eg schman, Chair
Dep County C41'j—
By
er
Date: I z --k / i
i
APPROVED AS TO FORM: MANAGER APPROVAL
John Ely, C tt Jon P cock, County Mana r