HomeMy WebLinkAboutRES 1988-011 RESOLUTION NO. 88-11
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF GRAPEVINE, TEXAS, HEREBY AUTHORIZES AND
INSTRUCTS THE TAX ASSESSOR-COLLECTOR TO
REMOVE ALL DELINQUENT TAXES FOR YEARS 1967
THRU 1977 , 1980 , 1982 AND 1983 , ON PROPERTY
DESCRIBED HEREIN AND PROVIDING AN EFFECTIVE
��` DATE
,��, WHEREAS, it has been brought to the attention of the City
Council of the City of Grapevine, Texas, by the Tax
Assessor-Collector that delinquent taxes remain on the tax roll
for years 1967 through 1977, 1980 , 1982 and 1983, on property
described as Placid Peninsula Lot 39, Block 4 (previously known
as Placid Peninsula Lot 39, Block 3 , Section A) ; and
WHEREAS, noted at the end of Sec. 34 .01 in the property tax
code, "Where taxing units acquire title to realty at tax
foreclosure sale, no tax lien attached to realty while the
property was held by taxing unit and during redemption period"
State v Moak, 207 S.W. 2d 894 (Tex. 1948) . Therefore, no taxes
should have been assessed or placed on the tax roll for years
1977, 1980, 1982 and 1983; and
WHEREAS, the tax liens of 1967 thru 1976 have been satisfied
by the acquiring of the deed to the property by the City of
Grapevine.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
��
CITY OF GRAPEVINE, TEXAS:
Section 1 . That the Tax Assessor-Collector is hereby
authorized and instructed to remove the delinquent taxes for the
years 1967 through 1977, 1980, 1982, 1983 from the tax roll on
the above described property whereby allowing it to remain exempt
from any further taxation so long as ownership is retained by the
City of Grapevine.
Section 2. That this resolution shall become effective from
and after the date of its passage.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS on this the lst day of March . 1988 •
APPROVED:
Mayor
�s:.�
ATTEST:
, i y Secretar
I APPROVED AS TO FORM:
' /
' City Attorney