HomeMy WebLinkAboutRES 18-104RESOLUTION NO. 18-104
WHEREAS, on September 7, 1982, the City Council of the City of Beaumont
passed Resolution No. 82-334 approving an inter -local agreement with Jefferson
County, Texas to collect its current and delinquent taxes. The parties wish to defray the
costs of collection, as authorized by Tex. Tax Code §33.11, that they incur under a
contract for the collection of delinquent property taxes between Jefferson County, Texas
and a private law firm entered into pursuant to Tex. Tax Code §6.30; and,
WHEREAS, under said Section 33.11, the Council as the governing body of the
City of Beaumont is empowered to authorize the early collection of business personal
property taxes pursuant to Section 33.11 of the Tex. Tax Code; and,
WHEREAS, the Council authorizes an additional penalty on delinquent personal
property taxes for tax years 2017 and subsequent years as provided by Section 33.11,
Texas Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the
tax becomes delinquent on or after February 1 of a year and remains delinquent on the
60th day thereafter;
NOW, THEREFORE, BE IT RESOLVED BY THE
CITY COUNCIL OF THE CITY OF BEAUMONT:
THAT the statements and findings set out in the preamble to this resolution are hereby,
in all things, approved and adopted; and,
SECTION I:
The Order, approving the amendment of the contract with a private law firm
entered on May 19, 2014 to authorize the collection of delinquent taxes, is amended to
authorize the early collection of business personal property taxes pursuant to Section
33.11 of the Tex. Tax Code is hereby confirmed.
SECTION II:
An additional penalty on delinquent personal property taxes for tax years 2017
and subsequent years is hereby authorized and imposed, as provided by Section 33.11,
Texas Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the
tax becomes delinquent on or after February 1 of a year and remains delinquent on the
60th day thereafter.
SECTION III:
This Resolution shall become effective upon final passage.
The meeting at which this resolution was approved was in all things conducted in
strict compliance with the Texas Open Meetings Act, Texas Government Code, Chapter
551.
PASSED BY THE CITY COUNCIL of the City of Beaumont this the 8th day of
May, 2018.
or Becky Ames -