HomeMy WebLinkAbout770464.tiff WELD COUNTY COUNCIL
OFFICE HOURS
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F J.A . omecxMAICA J, MONDAY 1-4 P.M.
GREELEY, CO 80831
TUESDAY 9 A.M. - I P.M.
WEDNESDAY 1-4 P.M.
PHONE 356-4000 - EZT. 482
915 10th St. COUNCIL MEETINGS
WI I C. 1ST 5 3RO TUESDAYS. III A.M.
COLORADO
December 20, 1977
Board of County Commissioners
Weld County Centennial Center
915 10th Street
Greeley, Colorado 80631
Dear Mrs. Steinmark and Gentlemen of the Board:
The County Council wishes to express its
endorsement of the method used this year
of referring the budget to the Council for
approval only if the total increase exceeds
5%.
Sincerely,
ZCi(C (C l tte
(Mrs. ) Nancy Clark
Chairperson
bt
Enclosure
C`- I er, i••
f ti H
n e.r 21 1977
'LiL
7 70 46 4
NANCY CLARK, PRESIDENT - PHONE 353-3183 BOB E. WHITE, VICE PRESIDENT - PHONE 656-3672
JOHN T. MARTIN, HOME 857-2471 - Bus. 857-6675 FLOYD OLIVER, SR. HOME 3521667
ROBERT P. MARTIN, HOME 356-1054 - BUS. 353-2199
/ l'212 7
MEMORANDUM OF LAW
TO : WELD COUNTY COUNCIL
FROM : ROBERT E. RAY, ATTORNEY AT LAW
SUBJECT: LEGAL INTERPRETATION OF SECTION 14-7 OF THE WELD
COUNTY HOME RULE CHARTER
I have been requested to give my legal opinion as to the
interpretation of Section 14-7 of the Weld County Home Rule
Charter which is entitled "Limitation on Annual Tax Levy" .
(1 ) and (2 ) (a) read as follows :
( 1 ) Limitation . 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 year plus five
per cent (5%) except to provide for the payment of bonds
and interest thereon .
(2 ) Increased levy -- procedure .
(a) If the Board be of the opinion , the amount of
tax limited by the preceding section will be insufficient
for the county needs for the current year , it may submit
the question of an increased levy to the County Council ,
and the County Council shall examine the needs of the
County and ascertain from such examination the financial
condition thereof , and if in the opinion of a majority
of the County Council that the County is in need of addi-
tional funds , the Council may grant an increased levy for
the county in such amount as it deems appropriate , and
the county is authorized to make such increased levy .
However , no such excess levy shall be granted which will
allow a greater revenue than would be produced by applying
the previous year mill levy to the current years assessed
valuation .
I have been informed that in 1976 the Weld County Board of
County Commissioners submitted individual budget items for your
consideration , since the mill levy for those individual budget
items would have produced a tax revenue greater than the tax
revenue assigned to those individual budget items the previous
year plus five per cent .
I have further been informed that this year the Weld County
Board of County Commissioners has submitted to you no question
concerning an increased levy , since, although individual items may
exceed the revenue from last year plus five per cent , the total
budget will not exceed the total revenue from last year plus five
per cent .
The question is were the commissioners correct in the pro-
cedure they used last year , or are they correct in the procedure
they have used this year.
It is my opinion that this year ' s procedure is the correct
one .
I base my opinion on the language of the charter provision
and the Colorado Statute which was the genesis for the charter
provision .
A review of paragraph 1 of the charter provision in question
shows that the word "all" was used rather than the word "each" .
It seems that if the drafters intended that "each" budget ad
valorum tax levy not be increased ,by more than five per cent over
the preceding year ' s, they would have used the word "each" rather
than the word "all" .
It also appears that the language contained in the charter
provision in question was taken from CRS 29-1-301 , 1973 as amended .
That statute was enacted to prohibit the levying of a greater
amount of total revenue than was levied in the preceding year plus
five per cent .
Additionally, I have spoken with members of the charter
commission who have indicated that it was their intention that
the total revenue be limited, not the revenue for any individual
budget category .
Dated this 9th day of December, 1977.
Respectfully submitted ,
cr- -7 2),i
ROBERT E. RAY, #6197
804 Seventh Street , P . O. Box 1424
Greeley, CO 80631
Telephone : 352-9469
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