HomeMy WebLinkAbout750471.tiff LAW OFFICES OF
SAMUEL S . TELEP
220 FIRST NATIONAL SANK BUILDING
GREELEY. COLORADO 80631
TELELPHONE 396-9100
ASSOCIATES: n WILLIAM R. KELLY
THOMAS A. CONNELL October 21, 1975 OF COUNSEL
CYNTHIA JOAN TELEP
JOSEPH H. HELLEWELL
Mr. Glenn K. Billings, Chairman
Board of County Commissioners
1516 Hospital Road
Greeley, Colorado 80631
Dear Mr. Billings:
I have your inquiry asking my opinion on the following question: "Does
the five percent (5%) limitation on annual tax levies stated in the Weld
County Charter also apply to monies derived from state grants, federal
grants, and gifts?"
The answer is, NO.
This question is expressly answered in the Weld County Home Rule Charter
at Section 14-7, which states, among other things, that:
"Except as otherwise provided herein, all ad valorum tax levies
for county purposes, when applied to the total valuation for
assessment of the county, shall be reduced so as to prohibit the
levying of a greater amount of tax revenue than was levied from
ad valorum taxation in the preceeding (sic) year plus five per
cent (5%) . . . ." (emphasis mine)
The Charter describes in detail in Article XIV the steps to be taken
in preparation of the annual budget and the levying of ad valorum taxes to
fund same. Section 14-2 details procedures to be followed for the annual
budgets.
Section 14-7 specifies the levying of ad valorum taxes and the limita-
tion thereon. Because no mention is made of state grants, federal grants,
or gifts, they should not be included in the interpretation of this section.
Black's Law Dictionary defines ad valorum as, "according to value.
Duties are either ad valorum or specific; the former when the duty is laid
in the form of a percentage on the value of the property. . . ." In no way
can this definition be construed to include grants or gifts.
Accordingly, it is the opinion of this office that, pursuant to the
Weld County Home Rule Charter, Article XIV, Sections 14-2 and 14-7, that
750471
1,'71 4 I//
Mr. Glenn K. Billings
October 21, 1975
Page Two
the five percent (5%) limitation on the annual tax levy does not apply
to state grants, federal grants or gifts.
I trust that I have satisfactorily answered your inquiry.
Respec3ully submi ted,Samuel S. Telep
County Attorney
SST/lks
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