HomeMy WebLinkAboutordinance.council.037-01 ORDINANCE NO..~
(Series of 2001)
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO,
.AMENDING SECTION 23.48.010(c) OF THE MUNICIPAL CODE TO CONFIRM
AND/OR CLARIFY THAT, FOR THE PURPOSES OF CHAPTER 23.48 OF THE
MUNICIPAL CODE, THE TERM "REAL PROPERTY" IS CONSTRUED AS
COEXTENSIVE IN MEANING WITH THE TERMS "LAND," "TENEMENTS," AND
"HEREDITAMENTS" AND AS EMBRACING ALL MINING CLAIMS AND OTHER
CLAIMS, AND CHATTELS REAL.
WHEREAS, in order to fund the renovation, reconstruction and maintenance of the
Wheeler Opera House, and to provide for the support of the visual and performing arts, the
City Council adopted Ordinance No. 20, Series of 1979 (now codified in Chapter 23.48 of the
City of Aspen Municipal Code), which imposed a real estate transfer tax on every document in
writing, wherein or whereby title to real property situated in the City of Aspen is transferred;
and
WHEREAS, in order to fund the acquisition, maintenance and operation of affordable
employee/community housing projects, the City Council adopted Ordinance No. 13, Series of
1990 (now codified in Chapter 23.48 of the City of Aspen Municipal Code), which imposed a
real estate transfer tax on every document in writing, wherein or whereby title to real property
situated in the City of Aspen is transferred; and
WHEREAS, the electors of the City of Aspen, pursuant to the Charter of the City of
Aspen, ratified and approved the Wheeler Opera House and affordable housing real estate
transfer taxes at duly scheduled municipal elecfions~ and
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WHEREAS, the Wheeler Opera House and affordable housing real estate transfer taxes
have been extended by the City Council and subsequently ratified and approved by the electors
of the City of Aspen at duly scheduled municipal elections; and
WHEREAS, the mounts of the Wheeler Opera House and affordable housing real
estate transfer taxes are computed as percentages of the consideration paid in return for the
transfer of ownership or title to real property; and
WHEREAS, the legislative histories of the ordinances adopting and/or extending the
Wheeler Opera House and affordable housing real estate transfer taxes clearly indicate that the
City Council intended such taxes to be based not only on the value of the ground, soil or earth
transferred, but also on the value of any buildings or other improvements thereon; and
WHEREAS, for over two decades, the City of Aspen Finance Department has assessed
and collected the Wheeler Opera House and/or affordable housing real estate transfer taxes in
a manner consistent with the City Council's original legislative intent; and
WHEREAS, certain parties have advanced the novel claim that, because
Section 23.48.010(c) of the City of Aspen Municipal Code defines "Real property" to include
"lands or interests in lands," the Wheeler Opera House and affordable housing real estate
transfer taxes should be assessed only on the value of the ground, soil or earth transferred, and
not on the value of any buildings or other improvements thereon; and
WHEREAS, consistent with its original legislative intent, the longstanding assessment
and collection practices of the City of Aspen Finance Department, and Section 38-30-150(2) of
the Colorado Revised Statutes, the City Council desires to confirm and/or clarify that, for the
purposes of Chapter 23.48 of the City of Aspen Municipal Code, the term "real property" is
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construed as coextensive in meaning with the terms "land," "tenements," and "hereditaments"
and as embracing all mining claims and other claims, and chattels real.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CiTY
OF ASPEN, COLORADO:
.Section 1.
That Section 23.48.010(c) of the Municipal Code, which section defines the term "Real
property" for the purposes of Chapter 23.48 of the Municipal Code, shall be and hereby is
amended to read as follows:
(c) Real Property. "Real property" means and includes all lands or interests in
lands with'm the City of Aspen to which title or the right to title has been acquired from
or ratified by the government of the United States or the State of Colorado, and shall
be construed as coextensive in meaning with the terms "land," "tenements," and
"hereditaments" and as embracing all mining claims and other claims, and chattels
real.
Section 2.
This ordinance shall not have any effect on existing litigation and shall not operate as
an abatement of any action or proceeding now pending under or by virtue of any ordinance
repealed or amended as herein provided, and the same shall be construed and concluded under
such prior ordinances.
Section 3.
The provisions of this ordinance are severable and the invalidity of any section, phrase,
clause or portion of the ordinance as determined by a court of competent jurisdiction shall not
affect the validity or effectiveness of the remainder of the ordinance.
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POSTED ON FIRST READING ON TI~c:~-~ DAY OF( d~'~~? ,
2001. (,/ '
ATTEST: ~ ~4~Ptr01 f 7 1 ~1 a~'"~d~er till ' May ° r
Katl~n S. K0~fi,'C~ty Clerk
//~INTRODUCED~and_F~'qALLY ADOPTED AFTER PUBLIC HEARING ON THE
ATTEST-.' } ~ / I~e'l~n ~ [~'~'~emd,~lVlayor
?
thryn ~. ~h, ~-ity Clerk
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