1988-044-RES WHEREAS, the City Council of the City of Paris deems it to be in the best interest of the City of Paris that
RESOLUTION NO. 88-044
WHEREAS, the City Council of the City of Paris deems it
to be in the best interest of the City of Paris that the
Lamar County Appraisal District be appointed tax
assessor/collector for the City of Paris; and,
WHEREAS, it is a requirement of the Lamar County
Appraisal District that a 15% fee be assessed against all
delinquent ad valorem tax bills to be paid to the Lamar
County Appraisal District Tax Attorney for the district;
and,
WHEREAS, it is a requirement of Section 33.07 of the
Texas Property Tax Code that delinquent tax notices, showing
the additional 15% penalty, be mailed at least 30 days and
not more than 60 days before July 1, 1988, if an entity
desires to collect an additional 15% penalty to be paid to
an attorney for the collection of delinquent taxes which
Lamar County Appraisal District has heretofore determined to
do; NOW, THEREFORE,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
PARIS, That the City of Paris does hereby adopt the
provisions of Section 33.07 of the Texas Property Tax Code,
providing for a 15% additional penalty for collection costs
of delinquent taxes; and,
BE IT FURTHER RESOLVED, That following the passage of
this Resolution the Tax Assessor/Collector of the City of
Paris, W. E. Anderson, be, and he is hereby authorized and
directed to take any and all action required under the
provisions of Section 33.07 of the Texas Property Tax Code,
including the notification of each delinquent taxpayer of
his delinquency and of the additional 15% penalty being
assessed, at least 30 and not more than 60 days before July
1, 1988.
Passed and adopted this 9th day of May, 1988.
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ATTEST:
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Mattie Cunning am, City er
APPROVED
J-
T. K. Hayne, City Attorney