R-04-10-26-15E4 - 10/26/2004 RESOLUTION NO. R-04-10-26-15E4
WHEREAS, the City of Round Rock is mandated by V.T.C.A. , Tax Code
§31 . 11 to refund, upon taxpayer application to the tax collector of its
taxing unit and upon verification by the auditor of its taxing unit,
any overpayment or erroneous payment of taxes; and
WHEREAS, if such amount exceeds $500 . 00, then the governing body
of the taxing unit must also determine that the payment was erroneous
or excessive and must approve the refund, Now Therefore
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS,
That the following named taxpayer, Photronics Texas, L.P. has made
an overpayment or erroneous payment of 2000, 2001, 2002, and 2003 taxes
in the amount of $10, 000 . 00; that such amount is in excess of $500 . 00;
that such overpayment or erroneous payment has been verified by the Tax
Collector; and that application for refund has been made to the Tax
Collector by said taxpayers .
The Council further finds and makes a determination that the
payment was erroneous or excessive; and further approves such refund in
the amount of $10, 000 . 00 .
The City Council hereby finds and declares that written notice of
the date, hour, place and subject of the meeting at which this
Resolution was adopted was posted and that such meeting was open to the
public as required by law at all times during which this Resolution and
the subject matter hereof were discussed, considered and formally acted
upon, all as required by the Open Meetings Act, Chapter 551, Texas
Government Code, as amended.
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RESOLVED this 26th day of October, 2004 .
NO
AWL
ELL, Mayor
ty of Round Rock, Texas
ATTEST:
CHRISTINE R. MARTINEZ, City Secretar
2
=-- A Williamson CountyAppraisafDistrict
t ar''s v
t 510 W. 9t'Street
< Georgetown, Texas 78626
. (512)930-3787—Austin Metro
(512)352-8542—Taylor Metro
„i (512) 930-0391 —Facsimile
Board of Directors
Don Paull,Chairman
Robert Tagge,Vice-Chairman
Harry Gibbs,Secretary October 12, 2004
Deborah Hunt
Brig Mireles
Jim Nuse, City Manager
City of Round Rock
221 E. Main
Round Rock, Texas 78681
Bill Carroll,Chief Appraiser Re: Cause No: 00-471-C26 (Consolidated); Photronics Texas, Inc. and
Photronics Texas I, L.P. v. Williamson CAD
billlc@wcad.org
Dear Mr. Nuse:
A settlement has been reached on the attached referenced lawsuit for the
tax years 2000, 2001, 2002 and 2003. The settlement was the result of an
Agreed Judgment between the District and the Plaintiff in this suit.
(Please see attached Agreed Judgment.)
If you have any questions, please feel free to call.
Sincerely,
Bill Carroll
Chief Appraiser
BC/Idb
Enclosure
cc: Forrest Child, A/C
CAUSE NO. 00-471-C26 (Consolidated)
PHOTRONICS TEXAS,INC., IN THE DISTRICT COURT
And PHOTRONICS TEXAS I,L.P.
Plaintiff
V. WILLIAMSON COUNTY, TEXAS
WILLIAMSON COUNTY APPRAISAL
DISTRICT,
Defendant 26Th JUDICIAL DISTRICT
AGREED JUDGMENT
CAME TO BE HEARD, Photronics Texas, Inc., and Photronics Texas L.P., Plaintiff, and
Williamson County Appraisal District, Defendant, appearing by and through their attorneys of
record, and announced to the Court that the parties desired to resolve and settle the matters in
controversy in order to avoid the trouble, expense, and uncertainty of litigation. The parties
announced that they have reached a final settlement regarding all issues of law and fact,including the
appraised value of Plaintiff's property. Having heard these announcements 'and reviewed the
evidence'and arguments of counsel,the Court is of the opinions that such terms and conditions are
well taken and should form the basis of judgment.
IT IS THEREFORE ORDERED, ADJUDGED, AND DECRY fC L
ED
stipulations are agreed by the parties and entered by the Court as its judgment. 2004
I. The undersigned parties agree and stipulate that bona fide dis &t� i
between the parties concerning the market or appraised value of the subject property. These
stipulations are entered.into by the parties solely for the purpose of compromising and settling their
various claims, each as to the other. No other use of this stipulation may be made by the parties
concerning the claim of either party as to the other,whether having arisen in the past,now pending,
or to arise in the future,including subsequent disputes concerning the market or appraised value of
the subject property within Defendant's jurisdiction. The agreement is not intended by either party
as an admission concerning the issues in dispute nor shall it be represented by either party as to the
Other as an admission. Further,the existence,terms,and contents of this Agreed Judgment shall not
,
be admissible in any judicial or administrative proceeding as against either party, except as may be
necessary to enforce the terns and conditions of said judgment.
2. Pursuant to Section 42.41, Texas Tax Code, Defendant Williamson County Appraisal
District shall revise the relevant appraisal roll to reflect the following appraised values for the
property that is the subject of this lawsuit:
Realty Personalty
Year (R327030) (P375639) Total
2000 $3,922,400 $16,500,000 $20,422,400
2001 $3,922,400 $16,500,000 $20,422,400
2002 $3,922,400 $16,500,000
$20,422,400
2003 $3,922,400 $16,500,000 $20,422,400
3. The undersigned parties shall,as soon as possible following execution ofthis Agreement,
do or cause their attorneys to do whatever is reasonably necessary to effect this Agreement.
Defendant Williamson County Appraisal District shall advise the appropriate assessor-collector to
(1) change the tax roll and other appropriate records according to the terms of this Agreement; (2)
prepare and deliver a corrected supplemental tax bill as required by Chapters 31 and 42,Texas Tax
Code; and(3)refund to Plaintiff any amount due pursuant to Section 42.43,Texas Tax Code,except
for any interest on the refund which is hereby waived by Plaintiff so long as the applicable refund is
made on or before October 29, 2004.
4. All costs and attorneys fees are to be borne by the party incurring them.
5._Nothwithstanding any other provision of this agreement,Plaintiff waives any refund as a
result of this litigation in excess of$10,000 from the City of Round Rock and accepts this amount as
the total refund due under this judgment.
6. Notwithstanding any other provision of this agreement,Plaintiff waives any refund as a
result of this litigation in excess of$1,490,000 from Round Rock Independent School District and
2
accepts this amount as the total refund due under this judgment.
7. All other relief not specifically granted herein is denied:
Signed this �� day of 2004.
JUDGE PRESIDING
APPROVED AS TO FORM AND SUBSTANCE:
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James P p Robert Mott
State Bar No. 16139280 /
State Bar No. 1459
Raymond Gray Karen Evertson
State Bar No. 08328250 State Bar No. 00797745
Popp &Ikard LLP Sandra Griffin
P.O. Box 2242 State Bar No. 00791280
Austin, Texas 78768 Perdue,Brandon, Fielder, Collins
(512) 473-2661 &Mott,L.L.P.
(512) 479-8013 (fax) 6300 La Calma Drive, Suite 450
ATTORNEY FOR PLAINTIFF Austin,Texas 78752
(512) 302-0190
(512) 302-1802 (fax)
ATTORNEY FOR DEFENDANT
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DATE: October 21, 2004
SUBJECT: City Council Meeting - October 26, 2004
ITEM: *15.E.4. Consider a resolution authorizing property tax refund to
Photronics Texas, L.P. for 2000, 2001, 2002, and 2003 taxes
totaling $10,000.00.
Department: Finance Department
Staff Person: Cindy Demers, Finance Director
Justification:
State law requires that property tax refunds in excess of $500 be approved by the
governing body. This refund is the result of agreed judgments approved by the appraisal
district reducing the taxable values on the 2000, 2001, 2002, and 2003 tax rolls.
Funding•
Cost: $10,000.00
Source of funds: General and Debt Service Operating Budgets
Outside Resources: N/A
Background Information: Required process set by law.
Public Comment: N/A