HomeMy WebLinkAboutG. WAIVER OF PENALTIES & INTERESTCITY OF PORT ARTHUR, TEXAS
MAYOR AND CITY COUNCIL COMMUNICATIONS
Date: Reference No. Subject Page
Waiver of penalties and Interest 1 of 1
08/17/09
RECOMMENDATIONS:
Presented for City Council consideration and approval is a request from the office of the Jefferson County Taz
Assessor-Collector for the waiver of penalties and interest in the amount of $104.26 on two (2) accounts on which
payment has been accepted and are being handled according to Section 33.011 of the Texas Property Tax Code.
BACKGROUND:
The Jefferson County Tax office has accepted two (2) 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 unit may provide for the waiver of penalties and interest on a delinquent tax if an
act ar omission of an officer, employee, or agent of the taxing unit caused the taxpayer's failure to pay the tax
before the delinquency and it the tax is paid within 21 days after the taxpayer knows or should ]mow of the
delinquency."
Taxpayer's
Account Number
Manh Van Le
053450-000700
2008
Joseph Boone
054250-001700
2008
Tax Lew Paid
$ 428.03
247.28
i 675.41
Penalty and
Interest
77.05
27.2E
$ 104.26
The Commissioner's Court met on August 10, 2009 and approved the waiver.
Rebecca Underhill
Director of Finance
JJA/WORD/COUNCII.COMMUNICATIONS(CAX WAIVER
Prepazed by: Disposition by Council' Processed by City Secretary
A roved b
( )Approve ( ) Otber (Describe) Dale:
MIRIAM K. JOHNSON
TAX ASSESSOR-COLLECTOR
August 12, 2009
Steve Fitzgibbons
City of Port Arthur
P O Box 1089
Port Arthur, TX 77641-1089
Deaz Mr. Fitzgibbons:
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SUSIE JAMES
CHIEF DEPUTY
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The Tax Office has accepted two (2) 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 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."
The Commissioners' Court met on August 10, 2009 and approved waiver of penalty 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 wrrtmg as
soon as ratification has occurred. I look forwazd to heazing from you.
Sincerely,
~~~ ~
MIRIAM K. JOHN
Assessor-Collector
Jefferson County, Texas
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Attachment
Waive P Bi Imw
JEFFERSON COUNTY COURTHOUSE • P.O. BOX 2112 • BEAUMONT, TEXAS 77704-2112
PHONE: (409)835-8516 • FAX: (409)835-8589
ATTACHMENT A
WAIVER OF P & I -CITY OF PT. ARTHUR
Taxpayer's Name Total Levy Waiver of P & I
Account Number Paid Requested
1. Manh Van Le 428.03 77.05
053450-000700
2008
2. Joseph Boone 24738 27'21
054250-001700
2008
TOTAL 675.41 104.26