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CITY COUNCIL AGENDA ITEM BRIEFING SHEET <br />Submittal Date: <br />Originating Department: <br />Presented By: <br />Agenda Item No.: <br />05/29/08 <br />Council Date: <br />Legal <br />Kent McIlyar <br />8• <br />06/09/08 <br />RECOMMENDED MOTION: <br />City Council approve request from Lamar County Appraisal District to waive the penalty and interest on <br />Lot 22-A, City Block 95 (Account No. 100953) in the name of Dan McKinney, deceased. <br />POLICY ISSUE(S): <br />BACKGROUND: <br />The Legal Department was made aware of this situation on May 20, 2008, called LCAD and confirmed the <br />following: <br />In 1989 this property was deeded to Dan McKinney. The Appraisal District failed to make the change, <br />and delinquent taxes have been accruing since that time. Mr. McKinney passed away a couple of years <br />ago, and his family came to the appraisal district at that time to get some information on this properiy so <br />that they could sell it to pay part of his funeral expenses and they were told that Mr. McKinney did not <br />own the lot. <br />Recently an adjoining property owner started trying to purchase the lot and discovered the "missing" <br />deed and the property is now in the correct name, but delinquent taxes and penalty and interest have <br />accrued an amount more than the value of the property. The lot value is $1,490 and the delinquent <br />taxes, including principle and interest are $ 1,586.48 (see attached letter from LCAD). <br />In accordance with Section 33.011 of the Texas Tax Code, the Lamar County Appraisal District has <br />requested that all the taxing entities grant a waiver of the penalty and interest on this account since they <br />did not have the lot properly on the tax roll and failed to follow up when they were asked about it two <br />years ago. <br />BOARD/COMMISSION RECOMMENDATION: <br />N/A <br />EXHIBITS: <br />Resolution draft and Letter from LCAD dated September 5, 2007. <br />ACTION: <br />BUDGET INFO: <br />F~ Financial Report ❑ Minute Order <br />Expense <br />$ <br />❑ Departrnent Report Z Resolution <br />Budgeted Amt. <br />$ <br />❑ Presentation ❑ Ordinance <br />y'I'D Actual <br />$ <br />❑ Public Hearing ❑ Other <br />Acct. Name <br />Acct. Number <br />FISCAL NOTES: <br />REVIEWED AND APPROVED BY: <br />$J Administration 0 City Clerk ❑ Community Development ❑ EMS/IT ❑ Finance ❑ Fire <br />❑ Municipal Court g Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Urilities <br />City of Paris <br />Revised 2/04/08 <br />- 00003 <br />7 <br />