HomeMy WebLinkAboutA. WAIVER OF PENALTY & INTEREST CITY OF PORT ARTHUR, TEXAS
MAYOR AND CITY COUNCIL COMMUNICATIONS
Date: Reference No. Subject Page
' Waiver of penalties and Interest 1 ofl
05/13/02
RECOMMENDATIONS:
Presented for City Council consideration and approval is a request from the office of the
Jefferson County Tax Assessor-Collector for the waiver of penalties and interest in the amount
of $27.13 on one (1) account_on which payment has been accepted as payment and is being
handled according to Section 33.011 of the Texas Property Tax Code.
BACKGROUND:
The Jefferson County Tax office has accepted one (1) payment on a delinquent account that is
being handled according to Section 33.011 of the State Property Tax Code. For you
information, Section 33.011 reads as follows:
"The governing body of a taxing entity may provide for the waiver of penalties and interest on a
delinquent tax if an act or omission of an officer, employee, or agent of the taxing entity caused
the taxpayer's failure to pay the tax before the delinquency and if the tax is paid within 21 days
after the taxpayer knows or should know of the delinquency."
The Commi~sioner'~ Court of Jefferson County met on May 6, 2002 and approved waiver of
penalty and interest on the followin~ account:
Taxpayer's Penalty and
Accounting Number Tax Levy Interest
Richard Bergeron
300167-033000
$ 54.25 $ 27.13
Rebecca Underhill
Director of Finance
JJAIWORD/COUNCIL
I Prepared by: Disposition by Council: Processed by City Secretary
Approved by:
~ '¢~t../~- ( )Approve ( ) Other(Describe) Date:
RECEIVED
I A¥ 1 3 2002
FI~IA~IcE DEPARTMENT
~ K.
TAX ASS~SOR-COLLECTOR
R_E.C:; E 1 ~ E D
MAY - 9 2002
.(:;IT~ ,~,NAGER OFFIC~
~{tt'i'll{~ ~ ! l~u~V[~ "fi[USS
JEFFERSON COUNTY COURTHOUSE
P. O. BOX 2112 BF_a. UlViON'r, TEXAS 77704
409-835-8516 FAX 409-835-8589
May 7, 2002
Steve Fitzgibbons, City Managcr
City ofPo~Arthur
P.O. Box 1089
Port Arthur, TX 77641
Dear Steve:
The Tax Office has accepted a payment that was processed according to Sec. 33.011 of the State
Property Tax Code. For your information, Sec. 33.011 reads as follows: "The governing body of
a taxing unit may provide for the waiver of penalties and interest on a delinquent tax if an act or
omission of an officer, employee, or agent of the taxing unit caused the taxpayer's failure to pay the
tax before the delinquency and if the tax is paid within 21 days after the taxpayer knows or should
know of the delinquency."
Taxpayer's Name
Account Number
Total Levy Waiver ofP & I
Paid Requested
1. RichardBergeron $ 54.25 $ 27.13
300167-033000
The Commissioners' Court met on May 6, 2002 and approved waiver of penalty and interest on this
account. I am now requesting that you present this information to your governing body in order to
ratify the Commissioners' Court action in accepting this payment. If you should have any problems
or questions concerning this matter, please let me know right away. Please notify me in writing as
soon as ratification has occurred. I look forward to hearing from you.
Sincerely,
MI~A~ K. JOHNSON
Assessor-Collector of Taxes
Jefferson County, Texas
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