HomeMy WebLinkAbout20110804.tiff RESOLUTION
RE: AUTHORIZE ASSESSOR TO REVIEW PETITIONS FOR ABATEMENT OR REFUND
OF TAXES WHICH ARE $10,000 OR LESS AND TO SETTLE SAME
WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to
Colorado statute and the Weld County Home Rule Charter, is vested with the authority of
administering the affairs of Weld County, Colorado, and
WHEREAS, by Resolution #940105, dated January 19, 1994, pursuant to
Section 39-1-113(1.5), C.R.S., the Board authorized the Weld County Assessor to review
Petitions for Abatement or Refund of Taxes and to settle same by written mutual agreement any
such Petition in an amount of $1,000.00 or less per tract, parcel, or lot of land or per schedule of
personal property, and
WHEREAS, the Board receives numerous Petitions for Abatement or Refund of Taxes
from the Weld County Assessor's Office, many of which are in amounts being $10,000.00 or
less per tract, parcel, or lot of land or per schedule of personal property, and
WHEREAS, all such Petitions have, in the past, been placed on the Board's agenda for
consideration if over the amount of $1,000.00, and
WHEREAS, pursuant to Section 39-1-113(1.5), C.R.S., the Board now desires to
authorize the Assessor to review such Petitions which are in amounts being $10,000.00 or less
per tract, parcel, or lot of land or per schedule of personal property, and to settle them by mutual
written agreement in order to expedite the abatement or refund process, and
WHEREAS, the Board also desires for any such Petitions which are not settled by the
Assessor to then be reviewed by the Board of County Commissioners.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of
Weld County, Colorado, that the Weld County Assessor be, and hereby is, authorized to review
Petitions for Abatement or Refund of Taxes and to settle by written mutual agreement any such
Petition in an amount of $10,000.00 or less per tract, parcel, or lot of land or per schedule of
personal property.
BE IT FURTHER RESOLVED by the Board of County Commissioners that any such
Petition for Abatement or Refund of Taxes in an amount of $10,000.00 or less per tract, parcel,
or lot of land or per schedule of personal property which is not settled by the Assessor shall then
be reviewed by the Board of County Commissioners.
BE IT FURTHER RESOLVED by the Board of County Commissioners that the Board
will continue to review those Petitions for Abatement or Refund of Taxes in amounts of
$10,001.00 or more per tract, parcel, or lot of land or per schedule of personal property.
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q-a)5-11 2011-0804
AS0077
AUTHORIZE ASSESSOR TO REVIEW PETITIONS FOR ABATEMENT OR REFUND OF
TAXES AND TO SETTLE SAME
PAGE 2
The above and foregoing Resolution was, on motion duly made and seconded, adopted
by the following vote on the 28th day of March, A.D., 2011.
BOARD OF COUNTY COMMISSIONERS
WEL,p COUNTY, COLORADO
EL
ATTEST: �• � I) //.{LILA- 4, 2.1r
rbara Kirkmeye�', Chair /
Weld County Clerk to t =eliiBY: ' • �''>� �—
Fe
Sean P. Co , Pro-Tern
Deputy Clerk to the Bo '•�'I .V A
I
Will mF. Gar
APP ED A •
AEXCUSED
David E. Long
n A torney („-3,Cp
glas I dem
Date of signature: 9/Y5711
2011-0804
AS0077
§ 39-1-113. Abatement and refund of taxes
(1) Except as otherwise provided in subsection (1.5) of this section, no decision on any petition
regarding abatement or refund of taxes, as provided for in section 39-10-114, shall be made by
the board of county commissioners unless a hearing is had thereon, at which hearing the
assessor and the taxpayer shall have the opportunity to be present. The board may appoint
independent referees who are experienced in property valuation to conduct the hearing on behalf
of the board, to make findings, and to submit recommendations to the board for its final
decision.
(1.5) Upon authorization by the board of county commissioners, the assessor may review
petitions for abatement or refund and settle by written mutual agreement any such petition for
abatement or refund in an amount of ten thousand dollars or less per tract, parcel, or lot of land
or per schedule of personal property. Any abatement or refund agreed upon and settled pursuant
to this subsection (1.5) shall not be subject to the requirements of subsection (1) of this section.
(1.7) Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted
upon pursuant to the provisions of this section by the board of county commissioners or the
assessor, as appropriate, within six months of the date of filing such petition.
(2)(a) Whenever any abatement or refund in an amount of ten thousand dollars or less is
recommended by the board of county commissioners, the board shall order the abatement of
taxes pro rata for all levies applicable to such property, or, in the case of a refund, the board
shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.
(b) Whenever any abatement or refund in an amount of ten thousand dollars or less has been
agreed upon and settled by the assessor pursuant to subsection (1.5) of this section, the
assessor shall order the abatement of taxes pro rata for all levies applicable to such property, or,
in the case of a refund, the assessor shall order the refund of taxes pro rata by all jurisdictions
receiving payment thereof.
(3) Whenever any abatement or refund in an amount in excess of ten thousand dollars is
recommended by the board of county commissioners, two copies of an application therefor,
reciting the amount of such abatement or refund and the grounds upon which it should be
allowed, shall be submitted to the administrator for review pursuant to section 39-2-116. If an
application is approved, the board of county commissioners shall order the abatement of taxes
pro rata for all levies applicable to such property, or, in the case of a refund, the board of county
commissioners shall order the refund of taxes pro rata by all jurisdictions receiving payment
thereof.
(4) Deleted by Laws 1991, S.B.91-231, 5 2.
(5) If a hearing is required pursuant to subsection (1) of this section, the board of county
commissioners shall provide at least seven days' notice of the scheduled hearing on a petition for
abatement and refund of taxes to the person signing such petition and the taxpayer if the
taxpayer did not sign the petition. Notice shall be provided by sending to such person through
the United States mail notification of the date, time, and place of the hearing.
(6) Notwithstanding any law to the contrary, for taxes levied on and after January 1, 1990, a
taxpayer may file a petition for abatement or refund of taxes levied on property if the valuation
of such property was the subject of an arbitration hearing pursuant to section 39-8-108.5 and
the arbitrator presiding over such hearing failed to deliver a decision to the taxpayer prior to the
beginning date of the period during which the assessor sits to hear all objections and protests
concerning the valuation of such property in the year following the year in which such arbitration
hearing was held.
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