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HomeMy WebLinkAboutbocc.res.018.2021RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS ("BOCC") OF PITKIN COUNTY, COLORADO APPROVING, THE CANCELATION OF CERTAIN UNCOLLECTABLE TAXES LEVIED ON PERSONAL PROPERTY, INCLUDING BUT NOT LIMITED TO MOBILE HOMES, IN PITKIN COUNTY, COLORADO RESOLUTION NO. 018-2021 RECITALS WHEREAS, 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 not requiring ordinance power on matters of significant importance affecting citizens, and WHEREAS, the Board of County Commissioners of Pitkin County, Colorado (BOCC) has the authority under the provisions of §39-10-114(2) (a), C.R.S, to determine any taxes levied on personal property, including but not limited to mobile homes, which are not collected within one year after the date of their becoming delinquent, are uncollectable and to cancel such uncollectable taxes; and WHEREAS, the Pitkin County Treasurer's Office (Treasurer) has provided a complete record to the BOCC regarding all personal property taxes currently determined by the Treasurer to be uncollectable pursuant to §39-10-114(2) (a), C.R.S, shown on the Record of Uncollectable Pitkin County Personal Property Taxes dated February 12, 2021, which is attached hereto as Exhibit "A" and hereby incorporated by this reference; and WHEREAS the Treasurer has requested the BOCC cancel such taxes; and WHEREAS, the BOCC has reviewed the information provided by the Treasurer and has determined the taxes levied on personal property, including but not limited to mobile homes, are hereby determined to be uncollectable and should be canceled; and WHEREAS, the BOCC finds 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 it hereby adopts a Resolution of the Board Of County Commissioners ("BOCC") of Pitkin County, Colorado approving the cancelation of certain uncollectable taxes levied on personal property, including but not limited to mobile homes, in Pitkin County, Colorado and authorizes the Chair to sign the resolution and upon the satisfaction of the County Attorney as to form, execute any other associated documents necessary to complete this matter. EXHIBIT A Record of Uncollectable Pitkin County Personal Property Taxes dated Feb 12, 2021. ACCOUNT # OWNER AMOUNT YEAR(S) REASON WEBSTER Previous owner assessment, MELANIE A never paid P002669 LVG TRUST 196.08 2007,2008,2009 SNOWMASS GS & DELI P008629 788.12 2015,2018 TOTAL 984.20 2 Out of business, never paid INTRODUCED AND FIRST READ ON THE 24th DAY OF February, 2021 AND SET FOR SECOND READING AND PUBLIC HEARING ON THE 10th DAY OF March 2021. NOTICE OF PUBLIC HEARING AND TITLE AND SHORT SUMMARY OF THE RESOLUTION PUBLISHED IN THE ASPEN TIMES WEEKLY ON THE 25th DAY OF February, 2021. NOTICE OF PUBLIC HEARING AND THE FULL TEXT OF THE RESOLUTION POSTED ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.pitkincounty.com ) ON THE 25th DAY OF February 2021. ADOPTED AFTER FINAL READING AND PUBLIC HEARING ON THE 10th DAY OF March 2021. PUBLISHED BY TITLE AND SHORT SUMMARY, AFTER ADOPTION, IN THE ASPEN TIMES WEEKLY ON THE 1 lth DAY OF March, 2021. POSTED BY TITLE AND SHORT SUMMARY ON THE OFFICIAL PITKIN COUNTY WEBSITE (www.pitkincounty.com) ON THE 18th DAY OF March 2021. ATTEST: BOARD OF COUNTY COMMISSIONERS By jt & jblA,S By: yC 22, Jeanette Jones Deputy County Clerk Kelly McNicholas Kury, Chair Date: Mar -11-2021 APPROVED AS TO FORM: MANAGER APPROVAL John Ely, County Attorney Phylis Mattice for Jon Peacock, County Manager 3