HomeMy WebLinkAbout20152783.tiff OFFICE OF BOARD OF COMMISSIONERS
1851 PHONE: 970-336-7204
FAX: 970-336-7233
v y1/yY 1150 O STREET
P.O. BOX 758
a u N T GREELEY, COLORADO 80632
August 10,2015
Paula Johnson
34998 County Road 45
Eaton,Colorado 80615
Dear Ms.Johnson,
In response to your August 3, 2015, letter regarding property taxes and county fees, the Board of
Commissioners asked the County Attorney and Director of Finance and Administration to provide input into
answering your questions. There are two key points to address your questions: 1) the difference between
property taxes and county fees; and 2)the financial relationship of various local government units.
Regarding the question of whether a fee is a tax: a good explanation of the difference between a fee and a tax
is in a Colorado Court of Appeals decision,Douglas Bruce v.City of Colorado Springs, 131 P3d 1187(Colo.
App. 2005). That case says the following: "The distinction between a fee and a tax depends on the nature
and function of the charge, not on its label. Westrac.Inc. v. Walker Field, 812 P.2d 714(Colo.App.1991).A
fee is a charge imposed on persons or property to defray costs ofa particular government service.E-470 Pub.
Highway Auth. v. 455 Co., 3 P.3d 18(Colo.2000).A tax is a means of distributing the general burden of the
cost of government, rather than an assessment of benefits. Thorpe v.State. 107 P.3d 1064(Colo.App.2004)."
In your letter you expressed a concern that the Galeton Fire Protection District's property tax money is going to
pay building permit and inspection fees; you are thinking that this amounts to "double-taxation" for the
taxpayers of the Galeton Fire Protection District. Your analysis does not consider that the building permit and
inspection fees are intended to defray the costs of a particular government service for a benefiting party.
According to the Bruce case,such fees are different and distinct from property taxes. They do not amount to
"double-taxation,"and do not require prior approval via a TABOR election.
The second issue is the financial relationship of various local government units. Within the county,there are
over one hundred different local taxing districts providing various services independent of each other, and
represented by different sets of taxpayers. It is common practice for the various taxing districts to keep the
accounting of expenses for services separate. In other words, if a district or municipality provides a service,
such as water and sewer,that district or municipality charges the county, and other districts for the services
used.This provides for equity in charges among users,whether public or private,and ensures that one taxing
entity with a different set of taxpayers is not subsidizing another set of taxpayers using their service.
Hopefully, the above response explains why special taxing districts in Weld County are not exempt from
paying county fees,just like the county is not exempt from paying water and sewer fees to municipalities or
district where we have county facilities,or exempt from paying state fees for a mining permit fee for a county
gravel permit.
Very truly yours,
BOARD OF COUNTY COMMISSIONERS
2015-2783
Barbara Kirkmeyer,C
C rywtrn/Ced ria, 17-/9-0244.5-
Esther Gesick
From: Jennifer Fuller
Sent: Tuesday, August 11, 2015 10:35 AM
To: Don Warden; Esther Gesick
Cc: Bruce Barker
Subject: RE: Paula Johnson Response
Attachments: Johnson.Galeton.pdf
Attached is a signed copy of the letter. I will mail it out to Ms.Johnson today.
Jenny Fuller
:: Office Manager, Board of Weld County Commissioners::
:: 970.336.7204::jfuller@co.weld.co.us::www.weldgov.com ::
:: 1150 O Street, P.O. Box 758, Greeley, Colorado 80631 ::
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Confidentiality Notice' Tiii.,electronic tteeSrniss1on7 and any attached docu177e17ts or other mitit7nrjs are intended only for the poison or entity to which it is
addressed and may contain information that is privileged, confidential or otherwise protected;urn disclosure. If you have received this con7inunk:ation
in error,please irrrnredliately notify i.endbt by return e-mail and destroy the commrrunication.Any disr_lasuie copying, distribution or the taking of any
action co17cemina the contents o1`this aim/min/colon or any ottachrnents by anyone other than the named'reci Bent i Strictly pionibited
From: Don Warden
Sent: Monday, August 10, 2015 11:24 AM
To: Jennifer Fuller
Subject: FW: Paula Johnson Response
The Board has approved the attached letter to Paula Johnson for Barb's signature. Did know if Barb had forwarded to
you. Please send me and Esther a signed copy. Thanks,
Donald D. Warden
Director of Finance and Administration
Finance and Administration
PO Box 758
1150 O Street
Greeley, CO 80632
tel: 970-356-4000 Extension 4218
email: dwarden p co.weld.co.us
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Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
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From: Don Warden
Sent: Tuesday, August 04, 2015 5:00 PM
To: Barbara Kirkmeyer
Cc: Bruce Barker
Subject: Paula Johnson Response
Attached my proposed response letter to Paula Johnson's questions about property taxes and building inspection fees
for Galeton Fire. Barb if this letter is okay please give to Jenny to put on BOCC letterhead for you to sign.
Thanks,
Donald D. Warden
Director of Finance and Administration
Finance and Administration
PO Box 758
1150 O Street
Greeley, CO 80632
tel: 970-356-4000 Extension 4218
email: dwarden(a'co.weld.co.us
Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for
the person or entity to which it is addressed and may contain information that is privileged, confidential or otherwise
protected from disclosure. If you have received this communication in error, please immediately notify sender by return
e-mail and destroy the communication. Any disclosure, copying, distribution or the taking of any action concerning the
contents of this communication or any attachments by anyone other than the named recipient is strictly prohibited.
From: Cheryl Hewitt
Sent: Monday, August 03, 2015 10:14 AM
To: Don Warden
Cc: Barbara Kirkmeyer
Subject:
Good morning, Don. Barb Kirkmeyer asked that I email this to you. After you take a look at this, could you please
respond to her? Thank you so much.
Cheryl L. Hewitt
Deputy Clerk to the Board
1150 O Street/P.O. Box 758/Greeley, CO 80632
email: chewitt(5)weldgov.corn
tel: (970)336-7215 X4227
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