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