HomeMy WebLinkAbout20200987.tiff RESOLUTION
RE: PARTIAL WAIVER OF PROPERTY TAX DELINQUENCY INTEREST RATE SET
FORTH IN C.R.S. §39-10-104.5(3), AS AUTHORIZED BY GOVERNOR'S EXECUTIVE
ORDER D 2020 012
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, on March 24, 2020, the Board received a letter from John Lefebvre,
Weld County Treasurer, a copy of which is attached hereto, informing the Board that pursuant to
Section II.I. of Governor Polis' Executive Order D 2020 010, dated March 20, 2020, Mr. Lefebvre
is partially waiving 11/12 of the 1% per month delinquency interest payment requirement set forth
in C.R.S. §39-10-104.5(3)(a) and (3)(b), and requiring instead a delinquency interest payment
of .000833 per month, as long as the taxes and interest due are paid on or prior to October 31,
2020, and
WHEREAS, the action by Mr. Lefebvre is necessary because of the downturn in Weld
County's economy due to the COVID-19 Pandemic Health Emergency and due to the dramatic
reduction in the price of oil since February 17, 2020, and
WHEREAS, after review, the Board agrees with and approves such action taken by
Mr. Lefebvre.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County, Colorado, that the Board agrees with and approves the action taken by John Lefebvre,
Weld County Treasurer, wherein pursuant to Section 11.1. of Governor Polis' Executive Order
D 2020 010, dated March 20, 2020, Mr. Lefebvre is partially waiving 11/12 of the 1% per month
delinquency interest payment requirement set forth in C.R.S. §39-10-104.5(3)(a) and (3)(b), and
requiring instead a delinquency interest payment of .000833 per month, as long as the taxes and
interest due are paid on or prior to October 31, 2020.
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2020-0987
O 3 1 5/aOeO TR0030
800054
PARTIAL WAIVER OF PROPERTY TAX DELINQUENCY INTEREST RATE SET FORTH IN
C.R.S. §39-10-104.5(3), AS AUTHORIZED BY GOVERNOR'S EXECUTIVE ORDER D 2020 012
PAGE 2
The above and foregoing Resolution was, on motion duly made and seconded, adopted
by the following vote on the 25th day of March, A.D., 2020.
BOARD OF COUNTY COMMISSIONERS
CC�� ,�,�� � � �,�,/ //,, WELD COUNTY, COLORADO
ATTEST:CI.�Qti+.dtl X to;oe.
Mike Freeman, Chair
Weld County Clerk to the Board
n pe ,
Pro-TernBY Y� -puty Clerk to the Board d mes
APPR. •'A RM�
$61 •
s . �1 =rbara Kirkme
711 ~fir,
•unt torney
O111,111. Kevin D. Ross
Date of signature: Ca3 a5/0
2020-0987
TR0030
BQ1054
OFFICE OF THE WELD COUNTY TREASURER
www.co.weld.co.us
1400 N 17 AVE
~`'• 'y°°' `.- EXHIBIT GREELEY CO 80631
IV ti ri'll %.''. 970-353-3845 x3290
ItriiiA- John R.Lefebvre,Jr.
vim . •-"
020.:0•-if7 " ,
March 23,2020
Weld County Board of Commissioners
1150 O Street
Greeley,CO 80631
Pursuant to Section ILI. of Governor Polls' Executive Order D 2020 010, dated March 20, 2020, I am partially
waiving 11/12 of the 1%per month delinquency interest payment requirement set forth in C.R.S. §39-10-104.5(3)(a)
and (3)(b), and requiring instead a delinquency interest payment of.000833 per month as long as the taxes and
interest due are paid on or pri-fr to October 31,2020.
Sii�'Zyl.,>Z2o uEre. Jr
dz---------------_____________
§39-10-104.5. Payment dates--optional payment dates--failure..., CO ST§ 39-10-104.5
KeyCite Yellow Flag-Negative Treatment
Proposed Legislation
West's Colorado Revised Statutes Annotated
Title 39.Taxation
Property Tax
Collection and Redemption
Article 10.Collection(Refs&Annos)
C.R.S.A. §39-10-104.5
§39-10-104.5.Payment dates--optional payment dates--failure to pay--delinquency
Effective:June 6, 2016
Currentness
(1)The provisions of this section,as amended,are effective January 1, 1994.
(2) Except as provided in subsections(6)and(7)of this section, at the option of the taxpayer, property taxes may be paid in
full or in two equal installments, the first such installment to be paid on or before the last day of February and the second
installment to be paid no later than the fifteenth day of June.
(3)(a) If the first installment is not paid on or before the last day of February, then delinquent interest on the first installment
shall accrue at the rate of one percent per month from the first day of March until the date of payment;except that, if payment
of the first installment is made after the last day of February but not later than thirty days after the mailing by the treasurer of
the tax statement, or true and actual notification of an electronic statement, pursuant to section 39-10-103(1)(a), no such
delinquent interest shall accrue. If the second installment is not paid by the fifteenth day of June, delinquent interest on the
second installment shall accrue at the rate of one percent per month from the sixteenth day of June until the date of payment.
Interest on the first installment shall continue to accrue at the same time that interest is accruing on the unpaid portion of the
second installment. The taxpayer shall continue to have the option of paying delinquent property taxes in two equal
installments until one day prior to the sale of the tax lien on such property pursuant to article 11 of this title.
(b) Notwithstanding the provisions of paragraph (a) of this subsection (3), if the full amount of taxes is paid in a single
payment on or before the last day of April, then no delinquent interest shall accrue on any portion of the taxes. If the full
amount of taxes is paid in a single payment after the last day of April, interest shall be added to the full amount of taxes due
in the amount of one percent per month which shall accrue from the first day of May until the date of payment.
(c) Interest shall be calculated on delinquent taxes as provided in paragraphs(a)and(b)of this subsection (3)as specified in
the following table:
Required Date of Payment Last Day of February June 15th April 30th
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§39-10-104.5. Payment dates--optional payment dates--failure..., CO ST§39-10-104.5
Month Half Tax Option Full Tax
Paid 1st Installment 2nd Installment Option"
March 1%
April 2%
May 3% 1%
June 1-15 4% 2%
June 16-30 4% 1% 2%
July 5% 2% 3%
August 6% 3% 4%
September 7% 4% 5%
October 8% 5% 6%
November 9% 6% 7%
December 10% 7% 8%
(4)Deleted by Laws 1993, H.B.93-1040, § 1,eff.April 7, 1993.
(5) In computing the amount of delinquent interest due under this section, portions of months shall be counted as whole
months.
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§39-10-104.5. Payment dates--optional payment dates--failure..., CO ST§39-10-104.5
(6)There shall be no installment payment of property taxes totaling less than twenty-five dollars, and such taxes shall be paid
in full no later than the last day of April. If such taxes are not paid prior to the last day of April, delinquent interest on the
amount thereof shall accrue at the rate of one percent per month from the first day of May until the date of payment.
(7) The treasurer shall be authorized to accept funds paid by the seller and accepted by the dealer as a partial payment of
taxes which have not yet been levied and which are not yet due but which have been prorated between the buyer and the
seller at the time of the sale of a mobile home. A dealer shall remit taxes collected under this subsection (7)to the treasurer
within ten days.
(8)Any payment under this section shall be deemed received by the treasurer on the date that the installment or full payment,
including any penalties or fees due, is actually received in the treasurer's office, and actual receipt will be presumed as of the
date of the United States postal service postmark. Where a payment is received through the mail or a common carrier but has
no United States postal service postmark and the payment is actually received in the treasurer's office no later than five days
after the due date, the treasurer shall record the date of payment as the due date of the payment. Where the payment is
received through the mail or a common carrier but has no United States postal service postmark and the payment is actually
received in the treasurer's office six or more days after the due date,the treasurer shall record the date of payment as the date
the payment was received. If the date for filing any tax return or remittance falls upon a Saturday, Sunday, or legal holiday, it
shall be deemed to have been timely filed if filed on the next business day.
(9)An additional charge may be added to any delinquent taxes totaling less than fifty dollars including all delinquent interest
and other charges. Such charge shall be for the purpose of covering the administrative costs and fees incurred by the county
in collecting such delinquencies and shall be determined by the board of county commissioners or such other body as
authorized by the city and county of Denver or as authorized by the city council of the city and county of Broomfield. Such
charge shall not exceed twenty-five dollars in any case and shall be limited to such amount less than twenty-five dollars as
may be necessary to limit the total charges against such property, including taxes, delinquent interest, and the charge
authorized by this subsection (9), to no more than fifty dollars. Charges imposed under the authorization of this subsection
(9)shall be a lien under section 39-1-107.
(10) The treasurer may refrain from collecting any penalty, delinquent interest, or costs where the amount to be collected is
fifty dollars or less. Nothing in this subsection (10) shall be construed as releasing any person from the payment of any tax,
assessment, penalty, delinquent interest, or costs or any other moneys which are due and owing and which the treasurer is
authorized by law to collect.
(11)Repealed by Laws 1998,Ch.226, § 52,eff. Aug. 5, 1998.
Credits
Added by Laws 1990, S.B.90-211, § 4, eff. June 7, 1990; Laws 1990, H.B.90-1314, § 52, eff. July 1, 1990. Amended by
Laws 1992, H.B.92-1068, §9,eff.April 9, 1992; Laws 1993, S.B.93-90, §3,eff.April 12, 1993; Laws 1993, H.B.93-1040, §
1, eff. April 7, 1993; Laws 1994, H.B.94-1067, § 2, eff. April 20, 1994; Laws 1998, Ch.226, § 52, eff. Aug. 5, 1998; Laws
2000, Ch. 30, § 1,eff. March 10,2000; Laws 2001, Ch. 103, § 17, eff.Nov. 15,2001; Laws 2005,Ch. 70, § 1, eff April 14,
2005;Laws 2006,Ch. 10, § 1,eff. March 13,2006; Laws 2010,Ch. 16, § 1,eff. March 5,2010; Laws 2010,Ch. 195, §4,eff.
Aug. 11,2010;Laws 2016,Ch.210, § 107,eff.June 6,2016.
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§39-10-104.5. Payment dates--optional payment dates--failure..., CO ST§39-10-104.5
Notes of Decisions(1)
Footnotes
Total taxes less than$25.00 must be paid using the Full Tax Option.
C. R. S.A. §39-10-104.5,CO ST§39-10-104.5
Current through legislation effective March 3,2020 of the 2020 Regular Session. Some statute sections may be more current.
See credits for details.
End of Document 2020l'honison Rcuter;.No claim to orininal emment Work,.
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