HomeMy WebLinkAboutA. WAIVER OF PENALTIES/INTEREST CITY OF PORT ARTHUR, TEXAS
MAYOR AND CITY COUNCIL COMMUNICATIONS
Date: I Reference No.
10/1/02
Subject
Waiver of penalties and Interest
IPage
1 ofl
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 $327.26 on six (6) accounts 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 six (6) payments on delinquent accounts that are being handled
according to Section 33.011 of the State Property Tax Code. For your 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 day~ after the taxpayer knows or should know of the
delinquency."
The Commissioner's Court of Jefferson County met on September 23, 2002 and approved waiver of penalty and
interest on the following account:
Taxpayer's Penalty and
Account Number Tax Lev}' Paid Interest
Elizabeth Cueller $ 48.44
049400-003500
$ 7.27
Wal-Mart 1,179.40 153.32
070250-000400
Charles Pearson 58.67 18.19
842409-006700
Charles Pearson 190.18 101.89
843894-0056450
Charles Pearson 94.71 17.99
861180-000800
Charles Pearson 150.51 28.60
862400-000600
$ 327.26
Rebec~ca U~derhill
Director of Finance
Prepared by:
I Appr/~
Disposition by Council:
( ) Approvo
( ) Other(Describe)
Processed by CityS¢~ta~'y
Date:
MIRIAM K. JOHNSON
TAX ASSES$OR-COLL~CTOR
~lq"~l~ ON COUNTY COU'RTHOUS~
P. O. BOX 2112 BBAUMONT, TIEg. AS 77704
409-835-8516 FAX 409-835-8589
MANAGER OFFICE
September 24, 2002
Steve Fitzgibbons, City Manager
City of Port Arthur
P. O. Box 1089
Port Arthur, TX 77641
Dear Steve:
The Tax Office has accepted six (6) payments that were 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 penaities 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 ifthe tax is paid within 21 days after the taxpayer knows or should
know of the delinquency."
The Commissioners' Court met on September 23, 2002 and approved waiver of penai!y'and interest
on these accounts which are listed on Attachment A. I am now reqUesting that you present this
information to your governing body in order to ratify the Commissioners' Court action in accepting
these payments. 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,
Assessor-Collector of Taxes
Jefferson County, Texas
CITY OF PORT~_~A~._L_I~f 9W~AI2VER OF P & I
September 24, 2002
2.
3.
4.
6.
Taxpayer's Name
Account Number
Elizabeth Cueller
049400-003500
· Wal-Mart
070250-000400
Charles Pearson
842409-006700
Charles Pearson
843894-005450
Charles Pearson
861180-000800
Charles Pearson
862400-000600
TOTAL
Total Levy
Paid
48.44
1,179.40
58.67
190.18
94.71
150.51
1,721.91
Waiver of P & I
Request
7.27
153.32
18.19
101.89
17.99
28.60
327.26