08 approve request from Lamar Co. Appraisal District to waive the penalty and interest on Lot 22-A, City block 95CITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
05/29/08
Council Date:
Legal
Kent McIlyar
8•
06/09/08
RECOMMENDED MOTION:
City Council approve request from Lamar County Appraisal District to waive the penalty and interest on
Lot 22-A, City Block 95 (Account No. 100953) in the name of Dan McKinney, deceased.
POLICY ISSUE(S):
BACKGROUND:
The Legal Department was made aware of this situation on May 20, 2008, called LCAD and confirmed the
following:
In 1989 this property was deeded to Dan McKinney. The Appraisal District failed to make the change,
and delinquent taxes have been accruing since that time. Mr. McKinney passed away a couple of years
ago, and his family came to the appraisal district at that time to get some information on this properiy so
that they could sell it to pay part of his funeral expenses and they were told that Mr. McKinney did not
own the lot.
Recently an adjoining property owner started trying to purchase the lot and discovered the "missing"
deed and the property is now in the correct name, but delinquent taxes and penalty and interest have
accrued an amount more than the value of the property. The lot value is $1,490 and the delinquent
taxes, including principle and interest are $ 1,586.48 (see attached letter from LCAD).
In accordance with Section 33.011 of the Texas Tax Code, the Lamar County Appraisal District has
requested that all the taxing entities grant a waiver of the penalty and interest on this account since they
did not have the lot properly on the tax roll and failed to follow up when they were asked about it two
years ago.
BOARD/COMMISSION RECOMMENDATION:
N/A
EXHIBITS:
Resolution draft and Letter from LCAD dated September 5, 2007.
ACTION:
BUDGET INFO:
F~ Financial Report ❑ Minute Order
Expense
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❑ Departrnent Report Z Resolution
Budgeted Amt.
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❑ Presentation ❑ Ordinance
y'I'D Actual
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❑ Public Hearing ❑ Other
Acct. Name
Acct. Number
FISCAL NOTES:
REVIEWED AND APPROVED BY:
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City of Paris
Revised 2/04/08
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Attorney\reswork\current\LCAD request to waive P&I Res 2008
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
APPROVING THE REQUEST OF THE LAMAR COUNTY APPRAISAL
DISTRICT TO ALLOW A WAIVER OF THE PENALTY AND INTEREST ON
LOT 22-A, CITY BLOCK 95 (ACCOUNT N0.100953) IN THE NAME OF DAN
McKINNEY, DECEASED; MAKING OTHER FINDINGS AND PROVISIONS
RELATED TO THE SUBJECT; AND DECLARING AN EFFECTIVE DATE.
WHEREAS, the Lamar County Appraisal District has made a request to all the local
taxing entities to grant a waiver of the penalty and interest which has accrued on Lot 22-A,
City Block 95 (Account No.100953) in the name of Dan McKinney, deceased; and,
WHEREAS, in 1989 this lot was purchased by Dan McKinney (now deceased) but for
some reason the LCAD did not receive a copy of the deed to adjust their tax rolls to reflect
the new owner; and,
WHEREAS, Lamar County Appraisal District continued to send tax bills to the prior
owner of the lot who was not forwarding the tax bills on to the new owner; and,
WHEREAS, penalties and interest accrued against the property to the point that the
penalty and interest exceeded the lot value; and,
WHEREAS, the Estate of Dan McKinney, deceased, has offered to pay all back taxes
due to all taxing entities in return for a waiver of the penalty and interest; and,
WHEREAS, the other local taxing entities have already agreed to waive the accrued
penalties & interest on this lot in return for payment of back taxes.
WHEREAS, the Estate of Dan McKinney is desirous of selling this property and it is
deemed appropriate that the City of Paris allow a waiver of the penalty and interest on this
property and the same should be approved.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
PARIS, TEXAS:
Section 1. That the findings set out in the preamble to this resolution are hereby in
all things approved.
Section 2. That in accordance with Section 33.011 of the Texas Tax Code, the Ciry
Council of the City of Paris does hereby waive the penalty and interest accrued on Lot 22-A,
Ciry Block 95 (Account No. 100953).
ODUU:i6
Section 3. That this resolution shall be effective immediately upon passage.
PASSED AND APPROVED this 9th day of June, 2008.
Jesse James Freelen, Mayor
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
W. Kent McIlyar, City Attorney
ODU6:3j,
a yl~
LAMAR COUNTY APPRAISAL DISTRICT
903-785-7822 FAX: 903-785-8322 521 Bonham P. O. Box 400 Paris, TX 75461-0400
E20f\RD OP DIRECTORS Chief Appraiser: Phyllis Bryan, RPA, RTA, CCA
Don Wall, Chairman
Herman Tal ley, V ice-Chairman
Raymond Alien, Secretary
Rodney Pollard
Terry Christian
September 5, 2007
Appraisal Supervisor:
Collections Supervisor:
Stephen A. (Butch) Moore, RPA
Pat Loven, RTA
RE: Waiver of Penalty and Interest on Account No. 100953
I1i 1959, the property in City of Paris, Block 95, Lot 22-A,_ was deeded to Dan.McKinney
1`he Appraisal District failed to make the change, and delinquent taxes have been
accruing since that time. Mr. McKinney passed away a couple of years ago, anti his
family came to the appraisal district at that time to get some information on this property
so that they could sell it to pay part of his funeral expenses. They were told that Mr.
McKinney did not own the lot.
l~ecentl), an adjoining property owner started trying to purchase the lot and discovered
the "missing" deed. We now have the property in the correct name, but there are more
delinquent taxes due on the lot than the value of the property. (The lot value is $1,490;
the delinquent taxes, including P&I, are $1,529.80 if paid this month.)
According to Section 33.011 of the Texas Property Tax Code, the governing body of a
taxing unit shall waive penalties and may provide for the waiver of interest on a
ctelinqui:nt tax if an act ar oinission of the appraisal district caused or resulted in the
taxpayer's failure to pay the tax before delinquency and if the tax is paid not later than
the 21S` day after the date the taxpayer knows or should know of the delinquency.
I respectfully request that you allow a waiver of the penalty and interest on this account
since we did not have the lot properly on the tax roll, and failed to follow up when we
werc; asked about it two years ago: Please let me know your decision as soon as possible
so that we can F-et this issue resolved.
Sincerely,
~ A J,t,~0,4.A__
Phyllis Bryan, Chief Appraiser
CC Dan McKinney Estate
800 2"d Street
Franklin, LA 70538-5404
110
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