2008-043-RES APPROVING THE REQUEST OF THE LAMAR COUNTY APPRAISAL DISTRICT OT ALLOW A WAIVER OF THE PENALTY AND INTEREST ON LOT 22-A, CITY BLOCK 95 (ACCOUNT NO . 100953) IN THE NAME OF DAN MCKINNEY, DECEASEDRESOLUTION NO. 2008-043
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 City
Council of the City of Paris does hereby waive the penalty and interest accrued on Lot 22-A,
City Block 95 (Account No.100953).
Section 3. That this resolution shall be effective immediately upon passage.
PASSED AND APPROVED this 9th day of June, 2008.
ATTEST:
nice Ellis, City Clerk
APPROVED AS TO FORM:
W. Kent Mc ya 'ty Attorney