HomeMy WebLinkAboutR-1985-25
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RESOLUTION 85-25
RESOLUTION OF THE LA PORTE CITY COUNCIL APPROVING A PROCEDURE FOR
THE WAIVER OF TAX PENALTY AND INTEREST CHARGES UNDER CERTAIN
CIRCUMSTANCES
WHEREAS, House Bill 2434 of the 69th Legislature adds Section
33.011 to the Property Tax Code. The amendment states:
The governing body of a taxing unit may provide for the
waiver of penalties and interest on a delinquent tax if an
act or omission of an officer, employee, or agent of the
taxing unit caused the taxpayer's failure to pay the tax
before delinquency and if tax is paid within 21 days after
the taxpayer knows or should know of the delinquency.
and
WHEREAS, examples of instances where the tax penalty could be
waived include the provision of incorrect information to the
taxpayer by the tax office regarding his/her account, or a
clerical error which results in a delinquency; and
WHEREAS, 1) The taxpayer, otherwise known as the
petitioner, shall submit a written application for waiver of
penalty and interest to the tax assessor/collector within 21 days
of the date he/she learns or should have learned of the
delinquency.
2) The tax assessor/collector shall review and recommend
approval or denial of the request for waiver to the finance
officer within ten working days of receipt of the request.
3) The Finance Officer shall have five working days for
consideration of recommendation.
4) The Tax assessor/collector shall notify the petitioner by
mail of the decision rendered.
5) Final appeal of the denial may be made by the petitioner
to the La Porte City Council. The petitioner must submit his/her
appeal in writing to the City Secretary within two weeks of the
denial. The City Secretary shall place the request for appeal on
the City Council agenda for Council consideration, within a
reasonable period.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF LA PORTE, TEXAS
Section 1: That the City Council of the City of La Porte
does hereby approve the Tax Penalty and Waiver Procedure as
provided by the State Property Tax Code; and
Section 2: That this resolution shall be effective from and
after its date of approval.
PASSED AND APPROVED this the 16th day of December, 1985.
CITY OF LA PORTE
BY~t4tZ~~
or n L. Malone, Mayor
ATTEST:
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City Secretary