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Home My WebLink AboutR-2006-05 refund of ad valorem taxes for 2002, 2003, AND 2004, erroneously paid by BPM PARTNERS, LTD. on two pieces of property REQUEST FOR CITY COUNCIL AGENDA ITEM Agenda Date Requested: February 27, 2006 Requested By: Michael Dolby c9--- Department: City Council Budeet Source of Funds: Nt A Account Number: Report: Resolution: X Ordinance: Amount Budgeted: Exhibits: Request Letter Amount Requested: Exhibits: Section 31.11 Property Tax Code Budgeted Item: YES NO Exhibits Additional Documentation SUMMARY & RECOMMENDATION BPM Partners LTD paid taxes on two pieces of property which they sold in 1998. They are requesting that the City of La Porte refund the 2002, 2003 and 2004 taxes which they paid in error. On March 29,2005 Harris County Appraisal District corrected the ownership of these tracts on their system. On July 6,2005, Ms. Powell received a letter from E. Faye Curtis, Consultant for BPM Partners, LTD requesting a refund for an erroneous payment on these tracts of land. During this time, Kathy Powell, Tax Manager, has attempted to contact Fairmont Center, LLC to get them to reimburse the erroneous payment refund. Since she has not been successful in getting this situation resolved; according to Section 31.11 of the Property Tax Code; the City of La Porte Council must approve this request. BPM is requesting a refund in the amount of $2,130.02. Once this refund is issued the taxes will be reversed and placed back on the tax roll, and it will become the liability of Fairmont Center, LLC to pay within 21 days; or the taxes will become delinquent. The refund for La Porte Independent School District must also approved by the School Board. Action Required bv Council: Approve a refund in the amount of $2,130.02 for BPM Partners, LTD due to erroneously paying taxes on two parcels, and authorize the La Porte Tax Office to reverse the 2002, 2003 and 2004 taxes and assign payment to the responsible party. cJ-~ {-8(t1 Date RESOLUTION NO. 2006- O~ A RESOLUTION AUTHORIZING THE REFUND OF AD VALOREM TAXES FOR 2002, 2003, AND 2004, ERRONEOUSLY PAID BY BPM PARTNERS, LTD., ON TWO PIECES OF PROPERTY IN THE CITY OF LA PORTE, FINDING COMPLIANCE WITH THE OPEN MEETINGS LAW, AND PROVIDING AN EFFECTIVE DATE HEREOF. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LA PORTE: Section 1. The City Council of the City of La Porte authorizes the refund of ad valorem taxes in the total amount of $2,130.02, for calendar years 2002, 2003, and 2004, erroneously paid by BPM Partners, Ltd., on HCAD Account Nos. 024-182-097-0020 and 024-182-097-0022. Section 2. The City Council officially finds, determines, recites, and declares that a sufficient written notice of the date, hour, place and subject of this meeting of the City Council was posted at a place convenient to the public at the City Hall of the City for the time required by law preceding this meeting, as required by the Open Meetings Law, Chapter 551, Texas Government Code; and that this meeting has been open to the public as required by law at all times during which this resolution and the subject matter thereof has been discussed, considered and formally acted upon. The City Council further ratifies, approves and confirms such written notice and the contents and posting thereof. Section 3. This Resolution shall be effective from and after its passage and approval. PASSED AND APPROVED this 27th day of February, 2006. By: CI1~ OF LA ~~E L-L~... ~ Alton E. Porter, Mayor ~' ttt# /Z /l - Marth A. Gillett~ City Secretary APPROVE. D: . ~ f){~trJ ' Knox W. Askins City Attorney 2 Year HCAD # City of La Porte La Porte ISO Total 2004 024-182-097 -0020 $488.13 $1,191.78 $1,679.91 2003 $399.38 $945.00 $1,344.38 2002 $177.50 $420.00 $597.50 Total for Account I $1,065.01 $2,556.78 I $3,621.791 2004 024-182-097 -0022 $488.13 $1,191.78 $1,679.91 2003 $399.38 $945.00 $1,344.38 2002 $177.50 $420.00 $597.50 Total for Account $1,065.01 $2,556.78 I $3,621.79 I Grand Total $2,130.02 $5,113.56 I $7,243.58 I TAX RECEIPT LA PORTE TAX OFFICE PO BOX 1849 LA PORTE TX 775721849 281-471-5020 Paid by: BPM PARTNERS LTD 5606 CAVANAUGH ST HOUSTON TX 770213802 Receipt#: 26669 Batch: TX ALLEN 12/07/2004 Date paid: 12/07/2004 03 ------------------------------------------------------------------------------------------------ Account ID: 4879 HCAD Number FAIRMONT PKWY CLP Owner: FAIRMONT CENTER LLC 024-182-097-0020 REAL PROPERTY LTS 20 & 21 BLK 1097 LA PORTE CITY OF LA PORTE ------------------------------------------------------------------------------------------------ Year 2004 1 CLP 2004 1 ILP Value Rate 68750 0.71000 68750 1.73350 Year total: Base Pen & Int Atty fee Total paid 488.13 488.13 1,191.78 1,191.78 1,679.91 1,679.91 Receipt total: 1,679.91 Tender: CHECK 1022 1,221.75 Tender: CHECK 1022 1,221.75 Tender: CHECK 1022 1,221.75 Tender: CHECK 1022 1,679.91 Tender: CHECK 1022 1,679.91 Tender: CHECK 1022 8,454.51 Printed: 2/07/06 12:48:20 TAX RECEIPT LA PORTE TAX OFFICE PO BOX 1849 LA PORTE TX 775721849 281-471-5020 Paid by: BPM PARTNERS LTD 5606 CAVANAUGH ST HOUSTON TX 770213802 Receipt#: 28298 Batch: TX_VALERIE12/15/2003 Date paid: 12/15/2003 Account ID: 4879 HCAD Number FAIRMONT PKWY CLP Owner: FAIRMONT CENTER LLC 024-182-097-0020 REAL PROPERTY LTS 20 & 21 BLK 1097 LA PORTE CITY OF LA PORTE 01 Year 2003 1 CLP 2003 1 ILP Value Rate 56250 0.71000 56250 1.68000 Year total: Base 399.38 945.00 1,344.38 Pen & Int Atty fee ------------------------------------------------------------------------------------------------ Printed: 2/07/06 12:48:25 Receipt total: Tender: CHECK 1761 Total paid 399.38 945.00 1,344.38 1,344.38 14,543.16 TAX RECEIPT LA PORTE TAX OFFICE PO BOX 1849 LA PORTE TX 775721849 281-471-5020 Paid by: BPM PARTNERS, LTD 5606 CAVANAUGH ST HOUSTON TX 770213802 Receipt#: 30625 Batch: TX KATHY 12/20/2002 Date paid: 12/20/2002 02 ------------------------------------------------------------------------------------------------ Account lD: 4879 HCAD Number FAlRMONT PKWY CLP Owner: FAlRMONT CENTER LLC 024-182-097-0020 REAL PROPERTY LTS 20 & 21 BLK 1097 LA PORTE CITY OF LA PORTE Year Value Rate Base Pen & lnt Atty fee Total paid 2002 1 CLP 25000 0.71000 177.50 177.50 2002 1 lLP 25000 1.68000 420.00 420.00 Year total: 597.50 597.50 Printed: 2/07/06 12:48:32 Receipt total: 597.50 Tender: CHECK 1708 11,249.97 TAX RECEIPT LA PORTE TAX OFFICE PO BOX 1849 LA PORTE TX 775721849 281-471-5020 Paid by: BPM PARTNERS LTD 5606 CAVANAUGH ST HOUSTON TX 770213802 Receipt#: 26669 Batch: TX ALLEN 12/07/2004 Date paid: 12/07/2004 Account ID: 4880 HCAD Number FAIRMONT PKWY CLP Owner: FAIRMONT CENTER LLC 024-182-097-0022 REAL PROPERTY LTS 22 & 23 BLK 1097 LA PORTE CITY OF LA PORTE Year 2004 1 CLP 2004 1 ILP Value Rate 68750 0.71000 68750 1.73350 Year total: Pen & Int Base 488.13 1,191.78 1,679.91 Printed: 2/07/06 12:48:47 Atty fee Receipt total: Tender: Tender: Tender: Tender: Tender: Tender: CHECK CHECK CHECK CHECK CHECK CHECK 1022 1022 1022 1022 1022 1022 03 Total paid 488.13 1,191.78 1,679.91 1,679.91 1,221.75 1,221.75 1,221.75 1,679.91 1,679.91 8,454.51 TAX RECEIPT LA PORTE TAX OFFICE PO BOX 1849 LA PORTE TX 775721849 281-471-5020 Paid by: BPM PARTNERS LTD 5606 CAVANAUGH ST HOUSTON TX 770213802 Receipt#: 28298 Batch: TX_VALERIE12/15/2003 Date paid: 12/15/2003 Account ID: 4880 HCAD Number FAIRMONT PKWY CLP Owner: FAIRMONT CENTER LLC 024-182-097-0022 REAL PROPERTY LTS 22 & 23 BLK 1097 LA PORTE CITY OF LA PORTE Year 2003 1 CLP 2003 1 ILP Value Rate 56250 0.71000 56250 1.68000 Year total: Atty fee Base 399.38 945.00 1,344.38 Pen & Int Printed: 2/07/06 12:48:52 Receipt total: Tender: CHECK 1761 01 Total paid 399.38 945.00 1,344.38 1,344.38 14,543.16 TAX RECEIPT LA PORTE TAX OFFICE PO BOX 1849 LA PORTE TX 775721849 281-471-5020 Paid by: BPM PARTNERS, LTD 5606 CAVANAUGH ST HOUSTON TX 770213802 Receipt#: 30625 Batch: TX KATHY 12/20/2002 Date paid: 12/20/2002 02 Account ID: 4880 HCAD Number FAIRMONT PKWY CLP Owner: FAIRMONT CENTER LLC 024-182-097-0022 REAL PROPERTY LTS 22 & 23 BLK 1097 LA PORTE CITY OF LA PORTE Year Value Rate Base Pen & Int Atty fee Total paid 2002 1 CLP 25000 0.71000 177.50 177.50 2002 1 ILP 25000 1.68000 420.00 420.00 Year total: 597.50 597.50 printed: 2/07/06 12:48:54 Receipt total: 597.50 Tender: CHECK 1708 11,249.97 '" "'l Y V V I V v~n~nt~~~ Il.nO)II~o) VIIVVIV'; 1';;';U r.UULfUUq r-- I'i E. FAYE CURTIS BPM PARTNERS, LTD. 5606 CAVANAUGH HOUSTON. TX 71021 713-643-6577 .\ F Ms~ Katherit'll& Powell City of LaPorte Tax CoUectol!' 604 W. Fairmcmt Parkway laPorte, Taxa 71511 ---------- /~L y 5,2005 . <1 ( \ / \ . ...--.// , ~~_.., - !\ -' I: . r /' f Dear Ms. PoweU, Enclos~d ViEth this fetter you wili find the information we spoke about on the telephone this date. . 1. Copy ofW2~nty Deed dated JrJ~Y 15,1998, with tne property description of property sold to FAnRMONT CENTER, LlC, and includes the lots 20,21,22 & 23 of block 1097 in question. 2. Copy of aCCQunt# 02~1820970020 & #0241&20910022 with the assessmelrlJt for taxes assessed from Cty. school & city af Laporte since the $ale of the property .n 1 il98. 3. For YOlU infQ: Betty Branham (HCAD) eorreetl9ld thQ~r records from 1998 to current as of March 29th) 2005. ~. ~opies of info - refund! sheets sent to Harris County - for me refund from them for thras yee.l'S) including years 2002, 2003 &: 2004. ThS'}! have informed us tha.t wacan only go back three years. 5. Copies of fax bills from City of t.gPorte for the above mentioned three years. Trusting that the above information win ~sscst you in determining a refund! rs nEiiC&S$ilry in order to correct the problem that Harris Countycraated by !'1]ot tra:osferdnQ il:!! the property sold Sri 1iS8 to the FAiRAliONT CENTER, lLC1 whose address you winE find on the warranty deed. We have tried to resolve this matter with The FafrmoUlit Center for over two montns. and they wm not resolve it in a manner suitalbla to ePM Partners. Therefore, to resolve it in a timely marmer, which is rignt and fair) we must ask you for your ~s;sist&[1jc~. U I I,) U IV U,) I,) ULnvnl~LL rLn~llv~ VltVVIV~ \...1 I.VV~IVV~ ~ P8!ge 2 Katherine PoweU Ju:fy 6. 2005 We have a!ways paid our taxes in a timely manner, and wouNd a:sk th.d the new owners of this property do the same. I am fairly new with IS?,., Partners! and have therefore just discovered this error of p~ying w~s on praperty that W2S sold so many YS&E'$ ago. We are at ell stand still without your assist:a:nc6. and would greatl!y ~ppraci~te ~mything you carn do to Fe$olvEf this matter ftOr us. rh~nk~n9 you in alchra.nee. I am CoreUaUy yours, E. Faye Curtis COElsulta.ntfOfficer for Spy Partners, Ltd. 25'25 '25 ~-~ .!~ . '- , ,N , . ~ , . . . . : 25; 2S;2i . '25 1t...) Iv.> w 01-\,,> , . ' , , ' , , ' , ' , , . ' . , , . , --W--..- ""' ""' ~ f; , , ;w ~ r- , ' . I I 1_ : : ~ , , . . , , , ' , -~-~----ci -;-~-~- fW1tJ,.,llIW ,0 :-- :N I , , . , , I , I;:;; . , , , , , , , , I I , , :ZS:251ZS125 en ,tv en c.> o ""-1. 1~.~2S.:25 ~. 25. ~~VlI~IW N ....... 'I. :: b : I, 0 I I I 0 1 I ,J h) -' ( .- ; -1-25~-~ 25: ,- '-I~!.c.:Jt~t m (J) -; r UJ -; :;0 m m -; 15TH STREET ~JZ;~I~IS1~; l~l~IZI~,~I~I~I~ ,_ J~ 1- ,- I::: 10 :..0 100 1""'-.1 ~ Iv. I... 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"' .....1,_ -.- J.. . ----.---,-.-,-------<--.- GErRAL W AR.RAN1Y DEED Cer:I1fjed ~ bel tnIe sod com:ct CI:W o(u.,~ CHICAGOnn:.a~COMP'ANY B~M" GL -l( lli:i 0.. I, , .,.- '-...; THE SLATE OF TEXAS ~ 9 KNOW ALL MEN BY TIffiSE PRESENTS: COUNTY OF HARRIS 9 , mAT tne under3igm:;d. BPJ PARTNERS. L TI). (herelrillfter caUed "GrlUttors", whet her one or more), for and in consideration oftbe sums paid and promised to be paid by f..uR.MONT CENTER. LtC (hereinafter ca!Ied "Grantees", whether one or more), wrrm:e Itddress is 5005 Rivervray, Suite 210. Houston. Te~as 77056, as follows: (e) TEN AND NOll 00 ($10.00) DOLLARS and ather good and valul'lble considerl.tions to G!-~ntors in h~d paid, the receipt and sufficiency of which are hereby acknowledged and confessed; &'ld. (0) The further consideration of the execution and delivery by Grantee!: of that one certain promhlsory note (the "Note") dated of even date herewith in the originil principAl sum of TWO MILUONErG~T HUNDRED THOUSAND AND NO/lOa DOLLARS ($2,800,000.00), bearing interest fInd being payable as; in the N t\tc set out to the order ofOMNIDANK, N.A. (hereinafter called "Len de.."), which SlIm. in part. represents umos advanced by Lender, to Grantors herein at the request and as a IQan to Grantees herein in payment of part of the purchase price of the property hereby conveyed. and"which Note is secured by the Vendors Lien her~in retained in favor of Lendert and additiomdIy secured by a Deed of Trust of even date herewith from Grantees herein to CHESLEY N. BROOKS, JR., Trustee; I Have, subject to the m<1tters herein d~scribedi, GRANTED, SOLD and CONVEYED and by these presents do hereby GRANT, ISELL and CONVEY unto the Guntees, the following described real property, together with any ~d all improvements thereto (collectEvely the "Property") to-wit: BEING A 4.850 ACRE TRACT OF LAND COMPRiSED OF LOTS 4 /:: DmQUG.H.....3@,: BLOCK 10977 LOTS 2 TII'RQUGiJ ~ BL.OCK t<<)9~ JKCLIIDIN'G 12TH s.~ AND THE ~LEVS com AlNED..TItWilRTh(;. umSTREEt.6..ND TIIEAL:tEYSRA., vJjiG ~E~VACATED BYJ:rrXDE- 'IT ,4 PORTE: TOWN OF Jolt\. PORTE. JOHNSON mINTER SURVEY, A-35t HARRIS cotrN'ri., TEXAS, ACCORDING TO mE PLAT RECOIWEfi IN VOLUME6Ci, PAGE 112,HARRISCOUNTYDEEDRECORDS,p..NJ} BEING I :MORE P ARTlq.JLARL Y DESCRIBED BY METES AND SOUNDS ON E::\.'tifBIT~tAn ATIACIIED ff€RE'fO AND MAnE A PART HEREOF FOR ALL PURPOSES. loT.:? i- }D This CONVEYANCE is made by lJi"antors and accepted by Grantees subject to aU end singullllt the easements, rights-of-way, prescdptive rights, resrrictions, reservations, covenants, conditions, oil, gas and other mineral leases. mineral severances, zoning laws, regulations and ordinances ofmurnicipal and/or other governmental authority. affecting the Property, to the extent, but only to the extent. same are recorded in said county and affect the Property. nJ,-;~t'(I"fNl'r-.m".t"~n-.,~j 1.I'K("~nJ Ol,Hl 'trlIJ OH 00/0 DL^~~tCLL rLA~1 I~~ UJIlIlU;J u:n r.UUJIUUq , . -- ! ~~" TO HAVE AND TO HOLD the Property and premises together with aU and singular the rights, hereditaments ~d &ppurtena*ces thereto in anywise belonginS't unto the Grantees~ their heirs md assigns forever, and Grantors do hereby bind Grantors, and Grantorsl respective successors, heirs, executors and adimicistrators (as the case may be). to warrant and forever-defend aU and singular the said Property lnd premises unto the Grantees, md the Grantees' respective successors. heirs a.nd aSsign! (u the case may be) furever,:against evelY person whomsoever lawfully claiming or to claim the I'llllne or any part thereat: I It i!l expressly &greed aod !ltiJulltted that a VeItdors Lien is crea~ed in favor of, and is hereby assigned to Lender, which will holdlsuperiaf title in s.nd to the above described Property, premises and improvements, and ~he tide in Gnmtees will not become absolute until the Note, I!.nd all interest end other charges therein stipulated are fuiIy and finmUy paid according to the face. tenor, effect iind reading of the Note, when this Deed shall become absolute. }~ valorem tr.xes for the current calendar year for the Property have been prorated, and the p/lyment thcreofi:; hereby assumed Iby the Gra.'1tees. I EXECUTED on the date or dates acknowledged below, to be effective July {~ 1998. BPM P AH.TNERS, LTD. By: BPM Investments, Inc. BY:~ / Name: . .. . t:: Tide: -- . - - THE STATE OF TEXAS COUNIYOF *ARRl~ S 9 .....---. This instm....ent was acIrn~cdgCd before ttJe an the \ S day of .j ~ . ! 99 L by J~().-I. I:..A.... Js\o..c::. \::.......J ~ \\. I~~ d ~ \ ofBPM rnvestments, Inc., gcneml partner of 6PM PARTNERS. LTD.. a Texas limited partnership, on behaifofszid partnership. CJk~~cM7-- Notary; blic in}" d for The Stare{}fT E X A S \,\\\1111 !lHI/lff ~\,\ \5 J 0 fI'I, .:Y~"" \..' ......:... C~//'l ~ v .,~. .r p:~." 'l ....~ .,~.. .. ~ .......: . . . .,. - '0' . .~~ -~., .. C"-.-/.~ M .i;:... . ~' . .V'_ y..... . .,.- . = : ,~ ~ ~ : f/I . '" :*;:: ~ *\ ~,. ~ j E >:. _ z: 0.f ~ : .::- % .'...~~~.,... ~ "l./o ......... \)0,-", ///1111 '19-2Q ,\,\.\' I/O fill!! HI III II Printed Name ofNotaxy Public . I 2 Olir;l' I; to. "11\ I l"l:lH~.,n't-.'(Hn..JK:'l ,.rt-:H.IIJ WII~ U~Y U~ly UL~~aIGLL rL~~II~O) VoiIGllV,J ZY.VV [,VU~IUV~ ~;:... .: \ .' ..--. I --.: EXHIBIT "A" l3EtNG A 4.550 ACRE 'ffiAGr Of--kMID C,9MPRISED OF LOTS 4 THRU 30. BLQ.CK 1097, LOTS 2 JERU :; L BLOCK 1098, INCLUDING 12TIrS1REEr AND _~ ALLEYS CONTAtNED THEREIN: ~znt smm AND THE ALLEYS HAViNG BEEN VACATED BY CITY OF Lb roB1:E;...XOWN OC: LA P()'RTE, JOHNSQt:L~URVEY. A-55. HARRIS COUNTY. TEXAS. ACCOPDING jO~ THE PLAT RECORDED m VOLtJl'wffi 60, PAGE 112. HARRIS COUNTY DEED RECORDS. I SEGINNrNG AT A SIll INCH IRON ROD FOUND FOR 'IRE SOtITHEAST CORNER OF BLOCK l~: SAiD CORN""""r.R BEING COlNcIDENT YrTrtl TrlE WEST RIGHT-QY-WAY Llh'E O~ STATE HIGHWAY l46 (Il1H STREET) AND THE NORTH RIGHT-Of-WAY UNE OF "K" STREET (BASED ON A WiDTri Of 60.00 F::.hlj; UtENC!: WEST. con~CIDENT WITH T.tlE SOUIH BOUNDARY LINE OF BLOCKS 1058. AND 1097 AND idE NOR'IHRlGHT..QF-WAY LINE OF"!C" STREET. A mSTANCE or 592.00 FEET TO A Slg INCH IROI'{ !tOO FOUND FOR TIlE SOUTHWEST CO~ OF LOT 16, SLOCK W91; 'l."HENCEl: NORTIi. COINCIDENT WlTti THE WEST BOUNDARY LINE OF BLOCK 1097 AND THE EAST RlOHT.of-WAY LINE OF am STREET (BASED ON A WIDTH OF SO.OO FEE"!). A D!STANCE OF 325.00 FEET TO A 5{g rnCH tR.ON ROD FOUND FOR 1RE NORT'rt\\'EST CORNER OF LOT <4. BLOdC !091; THENCE EAST, COINCIDENT 'WfIH THE NORm LmE OF SAID LOT 4, A DIstANCE OF 11.5.00 FEET ro A 5/8 .lINOf IRON ROO roUND FOR 1HE NOR1BEAST COP-NER OF WT 4, BLOCK '1097; me:NG NORTIi 32 DEGREES 37 MiNuTEs Q9 SECONDS EAST? A DISTANCE OF 29.6& FEET TO A 5/8 INCH IRON ROD FOUN? FOR ThE NORnrwEST CORNER O~LOT 30, 8LOCK 109;; mENCE EAST. COINCIDENT VVIl'H. rME Noa'rd LINE OF SAID LOT 30.. A DlST ANCE OF l25.00 FEEr TO A 5/8 INOli IRON ROD FOUND FOR TIlE NOR1HEAST CORNER OF SA.ID LOT 30; mENCE NORTIi ~7 DEGREES 22 WNU1'"'".t:S 48 SECONDS EAST, A nrsTANCE OF 05.00 FEET TO A 5//3 INat IRON ROO SET FOR THE NOR1,RWEST CoRNER OF Lot z. BLOCK W98; TRIENCE EAST. COINCIDENT WITH rrm NORTH BOUNDARY Ll1'-'E OF LOT 2 MID LOT 31. A DISTANCE OF 265.00 fEET TO ^ 5/& lNcH mON ROD SET FOR -mE NOall-lEAST CORNER OF LOT g I. BLOCK W~g; 'rnEN'CE smITH, CO~CIDENT 'WITH 1HE EAST BOUNDARY LINE OF BLOCK W9& AND THE VlESTRtGfIT..QF..WAYLlNEOFSTAfEHIGEtWAT!46 (BASWQN A \VIDTHOF 38G.OO FEE1"). A DtSTANCE OF 37S.oo FEET ro THE roINT OF BEGINNING. ~ 31.11. Refunds of Overpayments or Erroneous Payments (a) If a taxpayer applies to the tax collector of a taxing unit for a refund of an overpayment or erroneous payment of taxes and the auditor for the unit determines that the payment was erroneous or excessive, the tax collector shall refund the amount of the excessive or erroneous payment from available current tax collections or from funds appropriated by the unit for making refunds. However, the collector may not make the refund unless: (1) in the case of a collector who collects taxes for one taxing unit, the governing body of the taxing unit also determines that the payment was erroneous or excessive and approves the refund if the amount of the refund exceeds: (A) $2,500 for a refund to be paid by a county with a population of 1.5 million or more; or (B) $500 for a refund to be paid by any other taxing unit; or (2) in the case of a collector who collects taxes for more than one taxing unit, the governing body of the taxing unit that employs the collector also determines that the payment was erroneous or excessive and approves the refund if the amount of the refund exceeds $2,500. (b) A taxing unit that determines a taxpayer is delinquent in ad valorem tax payments on property other than the property for which liability for a refund arises may apply the amount of an overpayment or erroneous payment to the payment of the delinquent taxes if the taxpayer was the sole owner of the property: (1) for which the refund is sought on January 1 of the tax year in which those taxes were assessed; and (2) on which the taxes are delinquent on January 1 of the tax year for which those taxes were assessed. (c) An application for a refund must be made within three years after the date of the payment or the taxpayer waives the right to the refund. A taxpayer may apply for a refund by filing: (1) an application on a form prescribed by the comptroller by rule; or (2) a written request that includes information sufficient to enable the auditor for the taxing unit and, if applicable, the governing body of the taxing unit to determine whether the taxpayer is entitled to the refund. (d) The collector for a taxing unit shall provide a copy of the refund application form without charge on request of a taxpayer or a taxpayer's representative. (e) An application for a refund must: (1) include an affirmation by the taxpayer that the information in the application is true and correct; and (2) be signed by the taxpayer. (f) This subsection applies only to a refund that is required to be approved by the governing body of a taxing unit. The presiding officer of the governing body of the taxing unit is not required to sign the application for the refund or any document accompanying the application to indicate the governing body's approval or disapproval of the refund. The collector for the taxing unit shall indicate on the application whether the governing body approved or disapproved the refund and the date of the approval or disapproval. (g) If a taxpayer submits a payment of taxes that exceeds by $5 or more the amount of taxes owed for a tax year to a taxing unit, the collector for the taxing unit, without charge, shall mail to the taxpayer or the taxpayer's representative a written notice of the amount of the overpayment accompanied by a refund application form. Added by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, ~ 126, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 198, ~ 1, eff. Sept. 1, 1993; Acts 1999, 76th Leg., ch. 565, ~ 1, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 915, ~ 1, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 673, ~ 1, eff. Jan. 1,2002; Acts 2001, 77th Leg., ch. 843, ~ 1, eff. Sept. 1,2001; Acts 2001, 77th Leg., ch. 1430, ~ 8, eff. Sept. 1,2001. Amended by HB 3540, 78th Leg., 2003, eff. September 1,2003. 9 31.111. Refunds of Duplicate Payments (a) The collector for a taxing unit who determines that a person erred in making a payment of taxes because the identical taxes were paid by another person shall refund the amount of the taxes to the person who erred in making the payment. (b) A refund under Subsection (a) shall be made as soon as practicable after the collector discovers the erroneous payment. The refund shall be accompanied by a description of the property subject to the taxes sufficient to identifY the property. If the property is assigned an account number, the collector shall include that number. (c) Each month, the collector shall inform the auditor of each appropriate taxing unit of refunds of taxes made under Subsection (a) during the preceding month. Added by Acts 2001, 77th Leg., ch. 673, ~ 2, eff. Jan. 1,2002 and by Acts 2001, 77th Leg., ch. 1430, S 9, eff. Sept. 1,2001. MACE & rVIACK, p.e. A PROFESSIONAL CORPORATION - LA WYERS 1001 West Loop South, Suitt 100 . Houston, Texas 77027 . 713.622.6223 . FAX 713,622.0081 Ncvember 1,2005 Katherine R. Powell Tax Manager La Porte Tax Office POBox 1849 La Porte TX 77572-1849 Via Fax ~281) 470 5008 and U.S. Mail Re: HCAD #024-182-097-0020 and 024-182-097-0022 Dear Ms. Pov.'ell: My client, Fairmont Center, LLC, i~ in receipt of your OC~8ber 12th letter, copy ',;'.nclosed, Ph::ase bt: advisrcJ that while we reserve the right to further rcvicv.; and address the issues raised in ,the attachrnents to your October 12,h letter, nonetheless, we are providing you Wilh a copy of the Texas Tax Code S 31.11 which limits, under paragraph (c) the refund claimed to three years from the date of payment. Please adjust your demand accordingly. I am reviewing the attachments and should have a respor.se back to you as to our position on those items within the next week to ten days. Please feel free to call with any comments or questions, since7' ~--,,//~ Gerald R. Mace GRM:f1b Enclosure cc: Client La Porte Tax Office City of La Porte * La POite ISD * City of Morgan's Point ;>:t- City of Shoreacres October 12,2005 Fairmont Center LLC 5005 Riverway, Suite 210 Houston, TX 77056 RE: HCAD #024-182-097-0020 & 024-182-097-0022 Our office has received a request to have th~Ja.?Ct::s refunded on the above mentioned properties from BPM Partners, LTD. Their claim is that this property was sold to you in 1998 and they have been paying the taxes in error since the time the property was sold. They are requesting that we refund them a total of$10,981.66 for the years 1998-2004. Once this refund is processed the taxes for these years will be reversed lli'1d will be showing due again on these properties. I am requesting that you ,submit paYment for these years in the amount of$1O,981.66 to our office so that the taxes do not have to be reversed and show as outstanding. If you have any question please let me KiiOW":" - Attached is a copy of the documentation that was supplied by BPM Partners, LTD. Sincer..~ . Q;) ) Ka erine R Powell, RT~ Tax Manager .- -., pn P",... l!i!40 .. T ~ D~_,~ 'T'_..__ '1'1~"'''' .0 u, PROPERTY TAX CODE Title 1 'radice Aids Series S 700, Conditional Pay- raclice Aids )eries S 701, Escrow Accounts. ited 'actice Aids Series S 700, Conditional Pay- ,ries S 264, Miscellaneous Public !lie~ S 702, Receipts. dice Aids 'ies'S 264, Miscellaneous Public Series S 571, Swnmary Tax \s Valid Link In Chain Of Title. eries S 251, Residence Home- 'ies 9 703, Certiiicates. eries CH. 7 E, B. Sales Trans- ,nes S 3.32, Statutory Regula- Jry Contracts For Conveyance- 'hat Seller Disclose Ta.., Pay- Irance Co\'erage. I i PROPERTY 'fAX CODE Title 1 S 31,11 Notes of Decisions Failure to obtain 11 by lien for additional ad valorem ta..xes, where ta..'\llayers failed to inquire i..fJto status of claimed exemptions or 'to obtain a tax certificate; ta-,payers were required to take necessary steps to protect themselves from any back-ta.ws owed on property due to a previous owner's failure to meet its statu- tory obligations. Dallas Cenl Appraisal Disl v. Wang (App. 5 Dist. 2002) 82 S.w.3d 697. ,Taxation eo> 210; Taxation eo> 507 11. Failure to obtain Ta.xpayers, who purchased property, assumed risk property could be back-appraised to remove . erroneously claimed residence homestead and oyer 65 e..wmptions and property would be encumbered ~ 31.081. Property Tax Withholding on Purchase of Business or Inventory Research References Encyclopedias TX Jur. 3d Taxation S 500, Receipts And Certif- icates; Proof Of Payment. TX Jur. 3d Ta.xation VI H REF, Divisional References. ~ 31.10. Reports and Remittances of Otl)er Ta.xes Research References' Encyclopedias; TX Jur. 3d Taxation 9 293, Accounting. TX Jur. 3d Ta.xation VI B REF, Dhisional References. ;', Treatises and Practice Aids 35 'Tex. Prac. Series S 13.16, Deposits And Re- ports. as Tex. Prac. Series S 14.13, Ta.x Collector De- posits. \ 22 Tex. Prac. Series 9 9.11, Collectio~. 21 Tex. Prac. Series S 704, Collectoi's"'Repo:i.s Anq Remittances. ' " 9 31.11. Refunds of Overpayments or Erroneous Payments (a) If a taxpayer applies to the tax collector of a taxing unit for a refund of an overpayment or erroneous payment of taxes and the auditor for the unit determines that the payment was erroneous or excessive, the tax collector shall refund the amount of the excessive or erroneous payment from available current tax collections or from funds appropriated by the unit for making refunds: However, the collector may not make the refund unless:' ' (1) in the case of a collector who collects taxes for one taxing unit, the govermng body of the taxing unit also determines that the payment was erroneous or excessive and approves the refund if the amount of the refund exceeds: ' (A) $2,500 for a refund to be paid by a county \\,jth a population 00.5 million or more; or (B) $500 for a refund to be paid by any other taxing unit; or (2) in the case of a collector who collects taxes for more than one taxing unit, the governing body of the taxing unit that employs the collector also determines that the payment was erroneous or excessive and approves the refund if the amount of the refund exceeds $2,500. (b) A taxing unit that determines a taxpayer is delinquent in ad valorem tax payments on property other than the property for which liability for a refund arises may apply the amount of an overpayment or erroneous payment to the payment of the delinquent taxes if the taxpayer was the sole owner of the property: (1) for which the refund is sought on January 1 of the tax year in which those taxes were assessed; and (2) on which the taxes are del.i.rlquent en January 1 of the tax year for which those taxes were assessed. 7 S 31.11 PROPERTY TA.X CODE Title 1 (c) An application for a refund must be made ",ithin three years after the date of the paYment or the tro:nayer \vaives the right to the refund. A ta;-;:p~yer may apply for a refuna: by f1lmg: (1) an application on a form prescribed by L1.e comptroller by rule; or (2) a written request that includes information sufficient to enable the auditor for the taxing UIut and, if applicable, the governing bo~y' of the taxing unit to deterrr>ine whether the tro:payer is entitled to the refund. (d) The collector feir a taxing unit shall provide a copy of the refund' application form without charge 'on request of a taxpayer or a taxpayer's representative. (e) An application for a refund must: (1) include an affIrmation by the taxpayer that L'1e information in the application is true and correct; and (2) be signed by the tro:payer. (f) ThJi: subsection applie'g only to a refund that is required to be approved by the governing body of a taxing urut. The presiding officer of the governing body of the taxing unit is not required to sign the application for the refund or any document accompanying the application to indicate the governing body's approval or disapproval of the refund. The collector for the taxing unit shall indicate on the application whet.lJ.er the governing body approved or disapprC!ved the r~fund and the date of the approval or disapproval. (g) If a taxpayer submits a payment of taxes that exceeds by $5 or more the amount of taxes owed for a tax year to a taxing unit, the collector for'the-taxing unit, without charge, shall mail to the taxpayer or the taxpayer's representative a \vritten notice of the amount of the overpayment accompanied by a refund application form. Added by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, s 126, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 198, S 1, eff. Sept 1, 1993; Acts 1999, 76th Leg., ch. 565, g 1, eff. Sept. I, 1999; Acts 1999, 76th Leg., ch. 915, S 1, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 673, S 1, eff. Jan. 1,2002; Acts 2001, 77th Leg., th. 843, S 1, eff. Sept. 1,2001; Acts 2001, 77l~ Leg., ch. 1430, S 8, eff. Sept. 1,2001; Acts 2003, 78th Leg~, ch..756, S I, eff. Sept. 1, 2003. '. \l Historical and Statutory Notes 2003 Legislation Acts 2003, 78th Leg., ch. 756, in subsec. (a), added subd. (1) designator and therein inserted "in the case of a collector who collects taxes for one taxing unit,", deleted "or the governing body of a taxing unit that collects another unit's ta.xes" fol- lowing "of the ta.xing unit", relettered fonner subds. (1) and (2) as (A) and (B) and added subd. (2); and made other nonsubstantive changes. Section 2 of Acts 2003, 78th Leg., ch. 756 pro- vides: "This Act takes effect September 1, 2003, and applies to an application for the refund of an overpayment or erroneous payment of ad valorem taxes f1led y,;th a ta.x collector on or after the effective date of this Act. This Act also applies to an application for the refund of an overpayment or erroneous payment of ad valorem taxes flied with a tax collector before the effective date of this Act if the application is pending on the effective date of this Act." Research References Encyclopedias TX Jur. 3d Ta.xation s 76, Limitations. TX Jur. 3d Ta.xation S 501, Refunds. TX Jur. 3d Ta.xation VI H REF, Divisional References. TX Jur. 3d Taxation III C REF, Divisional References. Treatiscs and Practice Aids Texas Practice Guide, Real Estate Litigation CH 9.XlI, 9 XII. Actions For Refund Of Ta.xes Paid. 21 Tex. Prac. Series S 3G8, Rendition By Bank. 21 Tex. Prac. Series S 706, Refunds Of Overpay- ments Or Erroneolls PaymenL,. . 21A Tex. Prac. Series S 1353, Necessity For Filing. 21:\ Tex. Prac. Series S 1389, Invalid Statute. 21:\ Tex. Prac. St.ries 9 1.112, Applicable Law. 2lA Tex. Prac. Series S l~ 15, Time For Bring- ing Suit-Limitations. 8 I PROPERTY TAX CODE Title 1 Unreported decisions 8 8. Unreported decisions Property o\VLlers seeking teml requiring county appraisal distric ed ta.x payments into separate final detenninatiQn of challenge able valuation of property failed ~ 31.111. Refunds of DUJ Encyclopedias TX Jur. 3d Taxations 76,Limi TX Jur. 3d Ta.xation S 501,:Ref ~ 31.115. ,'., Payment of Ta . . "., : .' -: ',~~. - i'j . Encyclopedias' , ".~ :.,.: 'li"'\~:~.: . ", "_" ,:; 1"-.'" TX Jur. '3d Taxations .75; Vc As Precluding Recovery. .: TX Jur. 3d Ta.xation IIIC References. Treatises and Practice Aids - . Texas Practice Guide, Real Est 9.VI, 9 VI. Collection And Dl ~ 31.12. Payment of Ta) Encyclopedias TX Jur. 3d Ta.xation S 501,' Re TX Jur. 3d Ta.xation' VIH References. Treatises and Practice Aids" Texas Practice Guide, Real Es 9.XII, 9 XII. Actions For Paid. In g-eneral 1 1. In g-eneral Taxing authorities issued re ments of property taxes to ta.xp: after date of liability arose, an, accrued on refunds, even thoug determined that taxpayer's pa:'1 ** TX STATUS REPORT ~r. AS OF HDiJ 01 2005 13:22 PAGE.01 MACE MACK DATE TIME 22 11/01 13:21 TO/FROM MODE MIN/SEC PGS JOB~ STATUS 281 471 10E<1 EC--S 00'39" 004 212 01< -------------------------------------------------------------------------------------------- MACE & l\lACK, P.C.- A PROFESSIONAL COR....'O()RAnON - LA WYERS 1001 West Loop South. Suite 100 ., Houston, TUIl$ 77017. 713.622.6223 lIS FAX 713.622.0081 November 1, 2005 -- ~. ..'~-- Katherine R. Powell Tax Manager La Porte Tax Office POBox 1849 . La ~9rte TX 77572.,1849 Re: HeAD #024-182-097-0020 and 024-182-097-0022 Via Fax (281) 470 5008 and U.S. Mail' Dear Ms. Powell: My client, Fairinont Center, LLC, is in receipt of your October 12th letter, copy enclosed. Please be advised that while we reserve the right to further review and address the issues raised in the attachments to you! October 12th letter, nonetheless, we are providing you with a copy of the Texas Tax Code ~ 31.11 which limils, under paragraph (c) the refund claimed to three years from . the date of payment Please adjust your demand accordingly. I am reviewing the attachments and should have a response back to you as to our position on those items \'iithin the next week to ten days, Please feel free to ca1J \vith any comments or questions. Sinej' ~/#d GRM::f1b Enclosure cc: Client La Por'te Tax Office City of La Porte * La Porte ISD * City of Morgan's Point * City of Shoreacres January 9,2006 Mace & Mack, P. C. Attn: Gerald R. Mace 1001 West Loop South, Suite 100 Houston, TX 77027 Fax#713-622-0081 Mr. Mace; I received your letter dated November 1,2005 stating that you were reviewing my request for the refund being claimed on HeAD #024-182-097-0020 and 024-182- 097 -0022. I was just following up to see what your response was for the payment of the taxes for 3 years. Please let me know what your client is planning on doing with this so that I can respond to BPM Partners, LTD. Sincerc:ly, ) ,/ ", //' A/"/, /1, ./:' ). /(; ..(/1 ( .;, / .:--G_"' .-j // ----.. [ i '-1 v ' Katherine R. Powell, RTA/CTA Tax Manager P.O. Box 1849 · La Porte, Texas 77572-1849 Ii> (281) 471-5020 Page 1 of 1 Powell, Katfl1y From: ALYSIA SMITH [ASMITH@hcad.org] Sent: Tuesday, February 07,20062:01 PM To: Powell, Kathy Subject: Print Screen for N/C Attachments: UTSSCRN.JPG; UTSSCRN.JPG I have attached copies of the print screen for both acct#024-182-097-0020 & 0022 as requested. It appears a name change was done from a deed back to 1998 tax year on 3/29/05. Thanks Alysia Smith, Jurisdiction Support Alysia Smith Harris County Appraisal District PO Box 920975 Houston, Texas 77292-0975 asmith@hcad.org Tel - 713-957-5631 Fax - 713-957-5242 2/8/2006 50 APPRAISAL VALUATION ONLINE AUDIT TRAIL SYSTEM FOR MAINTENANCE APPLIED TO: ti]241820910022_ DATE: 03/29/2005 TIME: 09:43:40 FAIRMONT CENTER LLCADDED AGENT 00890 REMOVED TAX YEAR: 1998 DATE: 04/15/2004 TIME: 01:09:41 TAX YEAR: 2004 % COMPLETE CHGED [FROM]: 999 [TO}: 100 COMMENT #lCHGED [FROM]: T/B [TO]: T/B.. 100% 1/04 VAL REVIEW CHGED [FROM]: [TO]: X HIT TRANSMIT TO SEE MORE 02/07/2006 13:55:28 NEXT SCREEN USER: BBRAN SCREEN: 42 USER: CSHOR SCREEN: 46 50 SCAN BY ACCT APPRAISAL VALUATION ONLINE AUDIT TRAIL SYSTEM 02/01/2006 13:56:19 NEXT' SCREEN _ FOR MAINTENANCE APPLIED TO: [1]241820970020_ TAX YEAR: 1998 DATE: 03/29/2005 TIME: 09: 43: 00 FAIRMONT CENTERLLC ADDED AGENT 0089U REMOVED DATE: 04/15/2004 TIME.: 01: 0.9: 04 TAX YEAR: 2004 2 COMPLETE CHGED [FROM]: 999 [TO): 100 COMMENTltl CHGED [FROM]: T/B [TO]: T/B 100% 1/04 VALREVIEWCHGED [FROM]: [TO]: X HIT TRANSMIT TO SEE MORE USER: BBRAN SCR.ERN: 42 USER: CSHOR SCREEN: 46 POll 50 SCAN BY ACCT APPRAISAL VALUATION ONLINE AUDIT TRAIL SYSTEM 02/07/2006 13:55:28 NEXT SCREEN FOR.MAINTENANCE APPLIED TO: tl]241820970022_ DATE: 03/29/2005 TIME: 09:43:40 FAIRMONT CENTER.LLC ADDED AGENT 00890 REMOVED TAX YEAR: 1998 USER: BBRAN SCREEN: 42 DATE: 04/15/2004 TINE: 01: 09: 41 TAX YEAR: 2004 % COMPLETE CHGED [FROM]:; 999 [TO]: 100 COMMENT #1 CHGED [F.ROMl: T/B rIO]: T/B 100%1/04 VAL REVIEWCHGED [FROM]: [TOI: X USER: CSHOR SCREEN: 46 HIT TRANSMIT TO SEE MORE