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15 - Delinquent Tax Attorney
City-of-Paris
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15 - Delinquent Tax Attorney
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(a) Taxes that become delinquent during the Term that are not delinquent for any prior <br />year. These Delinquent Taxes shall become subject to collection by the Firm on the <br />first day of the month in which penalties and interest attach to the taxes pursuant to <br />Section 33.07, 33.08, and/or 33.11 of the Texas Property Tax Code; <br />(b) Delinquent Taxes that are required to be included in a suit pursuant to Texas <br />Property Tax Code § 33.42(a) on the date any lawsuit is filed with respect to the <br />recovery of the tax; <br />(c) Taxes, on the date of filing of any application for tax warrant, where recovery of <br />the tax or estimated tax is sought and where the filing of an application for tax <br />warrant by the Firm is at the request of the City's authorized representative; <br />(d) Delinquent Taxes secured by property, even if the property is also subject to <br />Delinquent Taxes which pre-existed the Term, if (i) the property securing the <br />Delinquent Taxes is under litigation, or comes under litigation, or (ii) if referred to <br />the Firm for collection by City's tax collector; <br />(e) Delinquent Taxes owed on personal property shall become subject to this Contract <br />sixty days after the delinquency date for said taxes. (For taxes owed on personal <br />property, a 20% penalty shall be assessed as provided by Section 33.11, Texas <br />Property Tax Code. All collection penalties or attorney fees collected on those taxes <br />are the property of the Firm and shall be paid in the same manner as all other <br />collection penalties or attorney fees under this Contract.); <br />(f) Taxes, including but not limited to current taxes, on the date of taxpayer filing an <br />application for bankruptcy relief, where recovery of the tax or estimated tax is <br />sought by the City; and <br />(g) Any other Delinquent Taxes which the City requests the Firm to pursue under Texas <br />Property Tax Code Sections 33.21 or 33.48, et. seq. or other applicable law. <br />3. The City has the right to make the final decision whether to collect Delinquent <br />Taxes through a lawsuit, provided that the City has communicated its decision to the Firm in <br />writing. <br />IV. <br />INTELLECTUAL PROPERTY RIGHTS <br />1. The City recognizes and acknowledges that the Firm owns all right, title and interest in <br />certain proprietary software that the Firm may utilize in conjunction with performing the <br />services provided in this Agreement. The City agrees and hereby grants to the Firm the right to <br />use and incorporate any information provided by the City ("City Information") to update the <br />databases in this proprietary software, and, notwithstanding that City Information has been or <br />shall be used to update the databases in this proprietary software, further stipulates and agrees <br />that the City shall have no rights or ownership whatsoever in and to the software or the data <br />0) <br />
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