To: Board of County Commissioners
Through: Michael Westerberg, Treasurer, Treasurer's Office
Prepared By:
prepared
Kim Williams, Chief Deputy Treasurer, Treasurer's Office
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presenter
Presenter: Kim Williams, Chief Deputy Treasurer, Treasurer's Office
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Subject:
title
11:00 AM *Multiple Tax Cancellations, Non-PP 2025; Personal Property Cancellations 2025
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Purpose and Request:
recommended action
The purpose of this item is to request a resolution cancelling uncollectible and/or erroneous property taxes ranging from tax year 1987 through 2022. Pursuant to C.R.S. ? 39-10-114(1), "if taxes have been levied erroneously or illegally...the treasurer shall report the amount thereof to the board of county commissioners, which shall proceed to abate such taxes." Additionally, pursuant to C.R.S. ? 39-10-114(2)(a), "Any taxes levied on personal property, including but not limited to mobile homes, which are determined to be uncollectible after a period of one year after the date of their becoming delinquent may be cancelled by the board of county commissioners."
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Background and Discussion: The Treasurer's Office has identified the following groups of taxes that are considered uncollectible and/or erroneous and requests that the Board approve their cancellation. A spreadsheet is attached that identifies the individual parcels and further explains the reasons for the requested cancellations.
-Real Property: The Assessor's office has notified the Treasurer's Office of several parcels that were taxed in error, and either should have been exempt or were already taxed on a separate parcel (duplication) for tax years ranging from 1987 to 2022. These include parcels where ownership should have been transferred to a homeowners' association pursuant to the terms of a plat and/or declaration of covenants but were never transferred, and/or were otherwise owned by an exempt entity, etc. as further noted on the attached spreadsheet.
-Business Persona...
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