To: Board of County Commissioners
Through: Todd Weaver, Director, Finance
Prepared By:
prepared
Leanna Quint, Senior Budget Analyst, Finance
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presenter
Presenter: Leanna Quint, Senior Budget Analyst, Finance
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Subject:
title
Certification of Tax Levies for Cities, Towns, School Districts and Special Districts for Fiscal Year 2023
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Purpose and Request:
recommended action
Pursuant to Sections 39-1-111 and 39-5-128, C.R.S., the Board of County Commissioners of Arapahoe County shall certify the mill levies of the cities and towns, the school districts, and the special districts within Arapahoe County for the ensuing fiscal year (2023). Cities, towns, school districts, and special districts are required by statute to submit their certification of tax levy information to the Budget Division of the Finance Department no later than December 15th of each year. In turn, the County is required to certify the tax levies to the Assessor by December 22nd and submit a report of the tax levies for the County and all cities, towns, and districts to the State of Colorado.
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Background and Discussion: By adopting these resolutions, the Board of County Commissioners is performing a ministerial and non-discretionary act to comply with the requirements of Sections 39-1-111 and 39-5-128, C.R.S. The Board of County Commissioners has no authority to modify the mill levies so certified to it; that the Board of County Commissioners has presumed that the above-noted cities, towns, school districts, and special districts have complied with the Colorado constitutional and statutory requirements concerning said levies; and therefore, the Board of County Commissioners assumes no liability or responsibility associated with any levy of any of the above-noted cities and towns except for the ministerial, non-discretionary act of certification.
Cities, towns, school districts, and special districts are not required to submit their levies for fiscal year 2020 until December 15th. There are generally a number of districts where follow up is required after December 15th and prior to completing the report with the approximately 430 taxing districts in Arapahoe County. Therefore, as in prior years, due to the timing of the submission of these mill levies, the levies are not present in the draft resolutions attached to this Board Summary Report and will be filled in prior to submission to the State for the Chairperson’s signature.
The Finance Department, specifically the Budget Division, will be present to answer questions from the public or from the Board of County Commissioners related to the adoption of the resolutions certifying the tax levies for cities and towns, school districts, and special districts for 2023.
Fiscal Impact: There is no fiscal impact to Arapahoe County as a result of this resolution.
Alternatives: Pursuant to statute, the Board of County Commissioners must certify tax levies to the Assessor by December 22nd each year.
Alignment with Strategic Plan:
☐Be fiscally sustainable
☒Provide essential and mandated service
☐Be community focused
Staff Recommendation: N/A.
Concurrence: N/A.
Suggestion Motion(s): Attached.
Resolution: Attached.