HomeMy WebLinkAbout860262.tiff RESOLUTION
RE: APPROVE PROCEDURE FOR HEARING OF PETITIONS FOR TAX REFUND OR
ABATEMENT
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, pursuant to CRS 39-1-113 and 39-10-114 , the Board of
County Commissioners has the authority to consider the refund or
abatement of property taxes previously paid erroneously or
illegally assessed, and
WHEREAS, the Board deems it appropriate to establish certain
procedures for the hearing of petitions for refund or abatement of
taxes and that these procedures be made a part of the Weld County
Administrative Manual , said procedures being as herein listed:
1 . Upon the filing of a petition for abatement or refund of
taxes with the Weld County Assessor, said petition shall
be transmitted to the Clerk to the Board to be set for a
hearing , said hearing to be held within 30 days of the
receipt of the petition.
2. The Clerk to the Board shall notify the petitioner of
the time, place and date when the hearing shall be held,
said letter to be mailed to the address as shown on the
petition, with a copy of said notification to be given
to the Weld County Assessor.
3 . The notification to the taxpayer shall be by certified
mail, return receipt requested, and shall be mailed at
least ten days prior to the hearing date unless the
notice period has been waived in writing or on the
record, by both the taxpayer and the Assessor or his
designated representative.
4. The burden by a preponderance of the evidence shall be
on the taxpayer to show that the tax was levied
erroneously or illegally, whether due to irregularity in
levying or clerical error. The Assessor or, where
appropriate , the Treasurer shall also have the
opportunity to appear and present evidence.
-r ) 860262
Page 2
RE: PROCEDURES FOR TAX ABATEMENT OR REFUND
5 . Upon conclusion of the hearing, the Board shall indicate
its decision by voice vote , and the Chairman shall then
sign the Resolution of Decision which is attached to the
petition. If the Board' s decision is for denial of the
petition, copies of the Resolution shall be transmitted
to the taxpayer, the Assessor, and the Treasurer. If
the Board' s decision is for approval of the petition,
the copies of the Resolution shall be transmitted to the
State Department of Local Affairs , Division of Property
Taxation , for its decision .
NOW, THEREFORE, BE IT RESOLVED by the Board of County
Commissioners of Weld County, Colorado, that the hereinabove
listed procedures for hearing of petitions for refund or abatement
of taxes be, and hereby are , approved.
BE IT FURTHER RESOLVED by the Board that said procedures be
made a part of the Administrative Manual.
The above and foregoing Resolution was , on motion duly made
and seconded, adopted by the following vote on the 19th day of
March, A.D. , 1986 .
I /� 1 BOARD OF COUNTY COMMISSIONERS
ATTEST:711 10 �}s- 'i +'� � w WELD COUNTY, COLORADO
Weld County Clerk and Recorder _
and Clerk to the Board J„cque��'n on, Chairman
BY: ,fer-liritco� Ga .5 : r. ac , %'7 em
iDeputy County er
APPROVED AS TO FORM: ene R. BBran 'ner
�
C.W.Kirby
County Attorney ia 2
860262
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