HomeMy WebLinkAboutRES 1986-032 RESOLUTION N0. 86-32
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF GRAPEVINE, TEXAS AUTHORIZING
CREATION OF AN UNCOLLECTIBLE DELINQUENT
TAX ROLL FOR PERSONAL PROPERTY; AND PRO-
VIDING AN EFFECTIVE DATE
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WHEREAS, it has been brought to the attention of the City
„� , Council of the City of Grapevine, Texas by the Tax Assessor-
Collector that certain delinquent tax accounts have become
uncollectible because neither the property nor the owners may be
found after a diligent search, or the owner is deceased; and
WHEREAS, to continue these accounts on the current
delinquent tax roll results in additional expenses to be incurred
for bookkeeping, auditing, and computer time; and
WHEREAS, the Tax Assessor-Collector has requested that she
be allowed to transfer these accounts from her current delinquent
tax roll to an uncollectible tax roll.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF GRAPEVINE, TEXAS:
Section 1 . That the Tax Assessor-Collector be authorized
and is hereby instructed to create an uncollectible delinquent
tax roll to be kept by her in her office, and that upon a deter-
mination that a delinquent account for taxes assessed upon
"`� � personal property has become uncollectible for the reason that
the owner is deceased, or his whereabouts is unknown after a
�, diligent search, or that by virtue of a court order the taxes are
uncollectible, then the Tax Assessor-Collector shall transfer
said delinquent accounts from the current delinquent tax roll to
the uncollectible delinquent tax roll .
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 5th day of August, 1986 .
APPROVED:
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Mayor pro Tem
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ATTEST:
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Cit Secretary
APPROVED AS TO FORM:
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City Attorney