13 - Resolution - Re-sell Tax Foreclosed PropertiesItem No. 13
memorandum
TO: Mayor & City Council
FROM: John Godwin, City Manager
SUBJECT: TAX SALE
DATE: December 7, 2015
BACKGROUND: Our delinquent tax attorney, Tracy Pounders, continues to try to address
delinquencies in more and unique ways, and conduct regular property tax sales. Out next sale is
tentatively scheduled for January 5, 2016 at 10:15 am.
STATUS OF ISSUE: Prior to that date, consistent with the Texas Property Tax Code, we need a
new council resolution authorizing the Sheriff or a Constable to re -sell tax warrant properties that
are not sold at public sale, but bid off to the City of Paris. This is substantially the same as
previous resolutions submitted for the same purpose, except for having a new list of properties.
BUDGET: NA
RECOMMENDATION: Approve resolution.
RESOLUTION NO.
A RESOLUTION REQUESTING THE SHERIFF OR A
CONSTABLE TO RE -SELL TAX FORECLOSED PROPERTIES IN
ACCORDANCE WITH TEXAS PROPERTY TAX CODE SECTION
34.05.
WHEREAS, the properties identified in Exhibit "A" (the "Tax Warrant
Properties ") are parcels of real property which have been identified as abandoned, are
less than one acre in size, and have delinquent taxes, penalties, interest and costs against
them in excess of their appraised value; and
WHEREAS, Chapter 33, Subchapter E, of the Texas Property Tax Code provides
a procedure for seizing and selling abandoned real property of less than one acre in size
that has delinquent taxes, penalties, interest and costs against it in excess of its appraised
value, by tax warrant; and
WHEREAS, if the Tax Warrant Properties are seized and offered for sale at a
Tax Sale as authorized by the Texas Property Tax Code, some or all may be bid -off to the
City of Paris, rather than sold to a private bidder; and
WHEREAS, should any of the Tax Warrant Properties be bid -off to the CITY,
the CITY desires that the Tax Warrant Properties be promptly re -sold by public re -sale in
accordance with Texas Property Tax Code Subsections 34.05(c) and (d), subject to any
remaining rights of redemption and other rights or privileges provided for by law or court
order; and
WHEREAS, the properties identified in Exhibit "B" (the "Trustee Properties ")
are parcels of real property which have previously been bid -off either to the City of Paris
or to Lamar County and may be re -sold in accordance with Texas Property Tax Code
Subsections 34.05(c) and (d), subject to any remaining rights of redemption and other
rights or privileges provided for by law or court order; and
WHEREAS, Texas Property Tax Code Subsection 34.05(b) provides that tax
properties bid off to a local government may be re -sold at any amount if the re -sale is
conducted in accordance with Texas Property Tax Code Subsections 34.05(c) and (d);
NOW, THEREFORE, BE IT RESOLVED AND ORDERED by the City
Council of Paris, Texas, that:
Section 1. The Sheriff or a Constable is hereby requested to re -sell the Tax
Warrant Properties by public sale in accordance with Texas Property Tax Code
Subsections 34.05(b), (c) & (d), to the extent that a Tax Warrant Property is bid -off to the
City of Paris, and as otherwise permitted by the Texas Property Tax Code.
Section 2. The Sheriff or a Constable is hereby requested to re -sell the Trustee
Properties by public sale in accordance with Texas Property Tax Code Subsections
34.05(b), (c) & (d), as permitted by the Texas Property Tax Code.
Section 3. That the City Manager or his designee is hereby authorized to set a
minimum bid for each property subject to public sale, and to withdraw any individual
property (in whole or part) from public sale if it is in the best interests of the City of
Paris.
Section 4. This Resolution shall take effect immediately from and after its
passage in accordance with the provisions of the law.
PASSED AND APPROVED this 14th day of December, 2015.
ATTEST:
BY
Janice Ellis, City Clerk
APPROVED AS TO FORM:
BY
W. Kent McIlyar, City Attorney
CITY OF PARIS, TEXAS
BY
Sue Lancaster, Mayor Pro -Tem
Exhibit "A" - "Tax Warrant Properties"
10170
0.390
BELMONT ADDITION, BLOCK 4, LOT 12- 13 -14, 860 NE 13TH CAUSE 73959
12336
0.090
C C HOPKINS ADDITION, BLOCK 2, LOT 1
12338
0.080
C C HOPKINS ADDITION, BLOCK 2, LOT 3,1400 BLK FRANKLIN
12339
0.080
C C HOPKINS ADDITION, BLOCK 2, LOT 4
12644
0.170
JONES ADDITION, BLOCK 1, LOT 1, 1289 NW 7TH
12652
0.130
JONES ADDITION, BLOCK 1, LOT 10
12653
0.130
JONES ADDITION, BLOCK 1, LOT 11
12654
0.060
JONES ADDITION, BLOCK 1, LOT S 1/2 OF 12
12655
0.220
JONES ADDITION, BLOCK 1, LOT PT 12 & 13, 7 1/2 NW ST
14220
0.230
CITY OF PARIS, BLOCK 52, LOT 11, VACANT LOT ON NW 7TH
14389
0.170
CITY OF PARIS, BLOCK 60, LOT 36,639 5TH NE
14390
0.070
CITY OF PARIS, BLOCK 60, LOT 37, 649 5TH NE
14391
0.130
CITY OF PARIS, BLOCK 60, LOT 38,444 E TUDOR
15495
0.140
CITY OF PARIS, BLOCK 100, LOT 1, 906 8TH NW
15500
0.120
CITY OF PARIS, BLOCK 100, LOT 7,757 W LONG ST
15512
0.150
CITY OF PARIS, BLOCK 100 -A, LOT 3, 1029 7TH NW
15516
0.440
CITY OF PARIS, BLOCK 100 -A, LOT PT 7, 9TH NW
CITY OF PARIS, BLOCK 100 -A, LOT 7 -A & 8,751 W GARRETT, CAUSE
15517
0.210
46316
15520
0.210
CITY OF PARIS, BLOCK 100 -A, LOT 11, W LONG
15521
0.120
CITY OF PARIS, BLOCK 100 -A, LOT 12, 728 LONG ST CAUSE #46322
15530
0.120
CITY OF PARIS, BLOCK 100 -C, LOT 2 -A, 10TH NW
15531
0.170
CITY OF PARIS, BLOCK 100 -C, LOT 4,1328 10TH NW CAUSE #46328
15532
0.253
CITY OF PARIS, BLOCK 100 -C, LOT 5, 10TH NW
15533
0.309
CITY OF PARIS, BLOCK 100 -C, LOT 6,1330 10TH NW
15335
0.090
CITY OF PARIS, BLOCK 91, LOT 18, 729 1ST NE
15540
0.230
CITY OF PARIS, BLOCK 101, LOT 2,935 W GARRETT ST
15541
0.190
CITY OF PARIS, BLOCK 101, LOT 3,945 W GARRETT ST
15542
0.240
CITY OF PARIS, BLOCK 101, LOT 4,1015 W GARRETT ST
15547
0.280
CITY OF PARIS, BLOCK 101 -A, LOT 1, 1104 11TH NW
15548
0.070
CITY OF PARIS, BLOCK 101 -A, LOT 2,1116 11TH NW
15549
0.080
CITY OF PARIS, BLOCK 101 -A, LOT 3,1124 11TH NW
15553
0.350
CITY OF PARIS, BLOCK 101 -A, LOT 7 & 8,1242 I ITH NW
15557
0.300
CITY OF PARIS, BLOCK 101 -B, LOT 3, 11TH NW CAUSE 71173
15824
0.190
CITY OF PARIS, BLOCK 112 -F, LOT 2 & WEST 3 FT OF 3,1500 E HEARON
15891
0.090
CITY OF PARIS, BLOCK 115, LOT 10 -A, 345 7TH SE
15896
0.240
CITY OF PARIS, BLOCK 115, LOT 14, 728 E AUSTIN
15934
0.100
CITY OF PARIS, BLOCK 118, LOT 15, 440 SW 3RD CAUSE81256
15936
0.070
CITY OF PARIS, BLOCK 118, LOT 17 -A, 332 W SHERMAN
15937
0.060
CITY OF PARIS, BLOCK 118, LOT PT 17, N SHERMAN
15938
0.100
CITY OF PARIS, BLOCK 118, LOT 18,338 W SHERMAN, CAUSE #61186
15939
0.070
CITY OF PARIS, BLOCK 118, LOT 19,348 W SHERMAN
15940
0.120
CITY OF PARIS, BLOCK 118, LOT 20,358 W SHERMAN ST
15956
0.150
CITY OF PARIS, BLOCK 119, LOT 3, 316 4TH SW
15973
0.140
CITY OF PARIS, BLOCK 119 -A, LOT 9,610 W AUSTIN
15976
0.140
CITY OF PARIS, BLOCK 119 -A, LOT 12, 638 W AUSTIN
15986
0.380
CITY OF PARIS, BLOCK 119 -B, LOT 8
15995
0.235
CITY OF PARIS, BLOCK 119 -B, LOT 16,454 5TH SW
16005
0.110
CITY OF PARIS, BLOCK 119 -13, LOT 26, 519 W AUSTIN
16625
0.140
CITY OF PARIS, BLOCK 160, LOT 17,1030 SE 5TH
16626
0.140
CITY OF PARIS, BLOCK 160, LOT 18,1040 SE 5TH
16650
0.290
CITY OF PARIS, BLOCK 160, LOT 45,1009 SE 3RD
18821
0.420
CITY OF PARIS, BLOCK 324, LOT 8, W SIDE NW LOOP 286
19065
0.287
PARK ADDITION, BLOCK 1, LOT 14,1325 NW 7TH
22066
0.220
CITY OF PARIS, BLOCK 100, LOT 5
22187
0.180
CITY OF PARIS, BLOCK 119 -B, LOT 14 -B
39604
0.080
CITY OF PARIS, BLOCK 101 -A, LOT 3 -A, 1130 11TH NW
100257
0.240
CITY OF PARIS, BLOCK 100 -C, LOT 2, 10TH NW
100913
0.170
CITY OF PARIS, BLOCK 100 -C, LOT 12, 7 1/2 N W
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Exhibit "B" — "Trustee Properties"
11134 0.350 EAST PARK ADDITION, BLOCK M, LOT 9,1435 15TH NE