TC Ord. No. 1983-25TOWN OF AVON
ORDINANCE NO. 83-25
Series of 1983
AN ORDINANCE AMENDING CHAPTER 3.12 OF THE
AVON MUNICIPAL CODE, PERTAINING TO REAL
PROPERTY TRANSFER TAX,- TO PROVIDE FOR
INVESTIGATION OF RECORDS, ISSUANCE OF SUB-
PEONAS AND ENFORCEMENT OF SAME AND DECLARING
CERTAIN INFORMATION TO BE CONFIDENTIAL.
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
AVON, COLORADO:
Section 1. Amendment.
Chapter 3.12 of Title 3 of.
the Avon Municipal Code is amended.by the addition of three
sections as follows:
"3.12.121 Investigation of books. For the
purpose of determining the amount of tax due from
any taxpayer, the director of finance may hold
investigations and hearings concerning any matters
covered by this section and_may examine any
relevant books, papers, records, or memoranda of
any such person, requiring the attendance of such
taxpayer, or of any person having knowledge, and
taking such testimony and proof as may be
necessary to properly ascertain any tax liability.
The director-shall have power to administer oaths
to any person in the course of,'such investigations
or hearings. Production of documents and
attendance of witnesses shall be requested by the
director on his own motion or on motion of any
party; any, request for production-or attendance
shall inform persons that compliance is voluntary
but that, if the request is not complied with, the
director may apply to the Municipal Judge for
issuance of a subpoena.
"3.12.123 Judge-Compels Attendance. The
Municipal Judge of the Town of Avon, upon the
application of the director of finance, may compel
the attendance of witnesses, the production of
books, papers, records or memoranda, and the
giving of testimony before the director of finance
or any of his duly authorized agents, by the
issuance and enforcement of subpoenas, an,
attachment for contempt, or otherwise, in the same
manner as production of evidence may be compelled
before said court.
"3.12.124 Tax Information Confidential..
A. Except in accordance with judicial order,
or as otherwise herein provided, the town shall
not divulge any information gained from any
documentation filed or'as a result of any
investigation or hearing,held pursuant to the
provisions of this section.
B. Nothing contained in this,subsection shall
be construed to prohibit:
1. The delivery to a person, or to his
duly authorized representative, of a copy.of any,
documentation filed in connection with his tax;
2. The publication of statistics so
classified as to prevent the identification of
particular reports or documentation and the items
thereof;
3. The inspection-by the town attorney,
or.any other legal representative of the town, of
the documentation or other information relating to
any, taxpayer who may become involved in litigation
with the town in which the said information may -
become material.
C. Documentation shall be peserved for
three years, and thereafter unti-l.the director-
of finance, with the approval of the town manager,
shall order them destroyed."
Section 2. Severability. If any-part, section,
sentence, clause or phrase of this Ordinance is for any
reason held to be invalid, such decision shall not affect
the validity of the remaining portions of this Ordinance;
and the Town Council for the Town of Avon hereby declares it.
would have passed this Ordinance.and each part; section,
sub-section, sentence, clause or phrase thereof,-
irrespective of the fact that any one.or more parts,
sections, sub-sections, sentences, clauses or phrases be
declared invalid.
INTRODUCED, PASSED ON FIRST READING, APPROVED AND.ORDERED
POSTED, THIS 14th day of June, 19831 and a public hearing on
this Ordinance shall'be held at the regular meeting of the
Town Council of the Town of Avon, Co.lorado,,.on the
28th day of June, 1983 at 7:30 P.M. in the Municipal
Building of the Town of Avon, Colorado.
/stSheila R.-Davis.- -
Sheila R. Davis, Mayor ro-Tem~
ATTEST:
/s/ Jenny L.-.Bell 0~
Jenny L. Bell
Deputy Town Clerk
INTRODUCED, PASSED ON SECOND READING, APPROVED-AND ORDERED
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POSTED this 28th day of June, 1983.
/s Allan R.RNottingh m
Allan R. Nottingham, Mayor
ATTE
s/ Patricia Do le /
Patricia J. Doyle
Town Clerk
03:6/15/83
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STATE OF COLORADO )
COUNTY OF EAGLE )
TOWN OF AVON
NOTICE IS HEREBY GIVEN OF A PUBLIC HEARING BEFORE THE TOWN COUNCIL
OF THE TOWN OF AVON, COLORADO, AT 7:30 P.M. ON THE 28TH DAY OF JUNE,
1983 AT THE MUNICIPAL BUILDING, 400 BENCHMARK ROAD, AVON, COLORADO
FOR THE PURPOSE OF CONSIDERING THE ADOPTION OF ORDINANCE N0.#83-25,
SERIES OF 1983:
AN ORDINANCE AMENDING CHAPTER 3.12 OF THE AVON MUNICIPAL CODE,
PERTAINING TO REAL PROPERTY TRANSFER TAX, TO PROVIDE FOR INVESTIGATION
OF RECORDS, ISSUANCE OF SUBPOENAS AND ENFORCEMENT OF SAME AND
DECLARING CERTAIN INFORMATION TO BE CONFIDENTIAL
A copy of said Ordinance is attached hereto and is also on file at
the office of the Town Clerk and may be inspected during regular
business hours.
Following this hearing, the Council may consider final passage of
this Ordinance.
This notice given and passed by order of the Town Council of the
Town of Avon, Colorado.
Dated this 15th day of June, 1983.
TOWN OF AVON, COLORADO
BY_
,Jen .Bell
Deputy Town Clerk
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON ON
:dune 17th, 1983.
THE MAIN ENTRANCE OF THE POST OFFICE,
THE MAIN ENTRANCE TO CITY MARKET,
THE PESTER GAS STATION; AND
THE MAIN LOBBY IN THE MUNICIPAL BUILDING