06-F Tax Proposal - McCreary - Laserfiche WebLink

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TAX WARRANTS The Property Tax Code authorizes the seizure ofpersonalproperty in order to satisfy property taxes. Seizure proceedings are among the most effective collection techniques, especially when utilized to collect delinquent taxes on business personal property. The publicity from successful seizures can also be very effective in prompting other property owners to pay without litigation. We recognize that the use of seizures is also the harshest technique for collecting delinquent taxes. Therefore, seizures are initiated only after discussion with, and approval of, the client. Furthermore, we have developed seizure procedures to assure our clients that the tax seizures we conduct will be professionally and carefully executed. These procedures are: 1. Identify the account to be seized. This is accomplished in close conjunction with the tax office. Larger accounts and those with several years of taxes due are considered. Businesses with inventory which is readily subject to seizure are the best candidates for seizure. We are extremely careful to confirm the ownership of all personal property to be seized. 2. Send notice to the property owners. When time is not of the essence, we will notify the property owners that their property is subj ect to seizure and sale for non-payment of taxes. Mostproperty owners respond withpayment after receiving this notice. 3. Determine the feasibility of seizure. We will inspect the property to verify the existence of property which can be seized and will, if there is a possibility of a pending bankruptcy, check with the Bankruptcy Court to ensure that no automatic stay is violated. 4. Preparation and issuance of the tax warrant. We will prepare the necessary forms for seizure. These forms, which have been designed by the Firm, include the Application, the Order issued by the judge for the issuance of the Tax Warrant, and the Tax Warrant itself. A judge of a court of appropriate jurisdiction in the county where the seizure is to take place must sign the Tax Warrant. 5. Execution of the warrant. We will accompany the tax collector and the sheriff in the actual seizure of the property. Most property owners pay when they are served with the Tax Warrant by the sheriff. 6. Sale of the property. Should the property owner still refuse to pay the tax after seizure, we will prepare the necessary notices of sale which must be sent to all persons with an interest in or lien on the property seized. This notice sets forth the time and place of sale. We will have an attorney present at the sale of the property. Finally, we will prepare the Bill of Sale conveying to the purchaser title to the property sold. MVBA has vast experience in the seizure of business personal property. After consultation and with the consent ofthe City Attorney and Tax Assessor-Collector, MVBA will initiate seizures ofproperty forthe City ofParis. McCreary, Veselka, Bragg & Allen 23