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R-2016-088 2016-05-23 RESOLUTION NO. R2016-88 A Resolution of the City Council of the City of Pearland, Texas, approving a request of the Brazoria County Tax Office to waive the penalty and interest on delinquent taxes for property account # 0212- 001-006. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That pursuant to the request of the Brazoria County Tax Office, the penalty and interest on delinquent taxes for property account# 0212-001-006 are hereby waived. PASSED, APPROVED and ADOPTED this the 23rd day of May. A.D.. 2016. _) 1,'S TOM REID MAYOR ATTEST: ;_�QFA�4,y�',e, C SECR ARY APPROVED AS TO FORM: DARRIN M. COKER CITY ATTORNEY Resolution No. R2016-88 From: rovina(a brazoria-countv.com To: CAlbrecht(a alvincollege.edu;5wilsonC@alvinisd.net;Cynthia Pearson;mybdd4(&swbell.net Subject: RE:Waiver of Penalty and interest request Date: Monday,April 25,2016 5:58:14 PM Subject: Waiver of Penalty and interest request Dear Taxing Entities: A taxpayer recently received a waiver of penalty and interest on delinquent taxes from Brazoria County.As the amount of penalty and interest waived for each of your jurisdictions is greater than amount allowed to rest on the commissioners court action, I am requesting you take action independently as to the penalty and interest paid to your jurisdiction for this delinquency. The account number in question is 0212-0001-006, a real property account. Section 33.011 of the property tax code allows the governing body of a taxing unit to waive penalty and interest on delinquent taxes if they believe an error occurred on the part of the appraisal district or tax office that caused failure to pay timely. Further, the tax code requires the tax due to be paid within 21 days of knowing it is delinquent and it has not been delinquent for more than 180 days. Taxpayer is compliant with the latter provisions. It has been formally documented an error occurred on the part of the appraisal district in this case. The appraisal district,for unknown reasons, changed the address(contact information)for billing purposes to an unknown and incorrect address without request or authorization by the tax payer. Consequently, taxpayer never received a tax bill due to this error. A bill was sent the moment the error was rectified, but the tax was already in delinquent status. Taxpayer formally requests a waiver of penalty and interest paid due to appraisal district error causing failure to pay timely. The account is paid in full and a waiver, if granted,will result in a refund to taxpayer. This office will facilitate any refund generated. Amounts requested per jurisdiction: Alvin ISD $15,219.89 Alvin College $ 1,892.44 Brazoria DD#4 $ 1,675.59 City of Pearland $ 7,648.61 Please place the request as pertains to your jurisdiction on your next agenda for consideration. If you have any questions feel free to contact me. Thanks Ro'Vin 4 Ro'Vin Garrett, PCC Brazoria County Tax Assessor-Collector 111 E Locust Angleton,Texas 77515 Ph: 979-864-1838 Fax:979-864-1346 roving'brazoria-county.com TACA DIRECTOR OF EDUCATION 2015 ABWA South East Express Network Top Ten American Business Woman 2013 ABWA South East Express Network Woman of the Year 2012 Woman of Excellence, Federation of Houston Professional Women This message has been prepared or disseminated using resources owned by Brazoria County and is subject to the County's policies on the use of County provided technology. E—mail created or received through the County's computer system by any County employee or official may be considered a public record, subject to public inspection under the laws of the State of Texas. 5