R-12-06-14-G1 - 6/14/2012 i
G
RESOLUTION NO. R-12-06-14-G1 r'
s
WHEREAS, the Texas Property Tax Code provides in section 32.06 a system whereby the tax
s
liens for the City of Round Rock may be transferred to a person who pays the taxes on behalf of the
property owner; and
WHEREAS, such tax lien transfers are a part of the operations of the tax office of the Round
Rock Independent School District for the purpose of collecting outstanding taxes due the City; and
WHEREAS, after due deliberations, the Round Rock City Council believes that designating
and otherwise authorizing the Tax Assessor Collector for the Round Rock Independent School District
i
,
Tax Office to have the authority to execute these transfers on behalf of the City of Round Rock is
appropriate and expedient,Now Therefore
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS
I
THAT:
I
;
(1) all of the above recitals are incorporated and made a part of this Resolution; and
(2) the Round Rock ISD Tax Assessor Collector shall, from this day forward, be authorized
to execute all required documents on behalf of the Round Rock City Council as they
may relate to Tax Lien Transfers that are compliant with section 32.06 et seq of the
i
I
Texas Property Tax Code; and r
(3) this authorization is subject to revocation by a majority vote of the Round Rock City
Council.
t
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.
0'\wdox\SCC1nts\0112\1204\MU ICIPAL\00251573 DOC/rmc
i
i
d
RESOLVED this 14th day of June, 2012.
rrl
ALAN MCGRAW, Mayor
City of Round Rock, Texas
x
ATTEST:
p
S:
is
SARA L. WHITE, City Clerk
K
}
3
E�
E
k
M1
5
d
4
s
t
s
t
a'
i
e
pp
}S}
d
'z
h
a'
t'
s
2
a
i
i
Ci Council Agenda Summar Sheet
ROUND ROCK,TEXAS City g Y
PURPOSE PASSION.PROSPERITY.
Agenda Item No. G1.
Consider a resolution authorizing the Tax Assessor Collector for the Round Rock
Independent School District Tax Office to approve tax lien transfers for the City of Round
Agenda Caption: Rock.
Meeting Date: June 14, 2012
Department: Finance
r
Staff Person making presentation: Cheryl Delaney
Finance Director
Item Summary: 4'
For several years the Round Rock ISD Tax Office has been executing tax lien transfers for the City pursuant to section
4
32.06 of the Texas Property Tax Code.These transfers allow for a third party to pay the taxes of a local property
owner and in exchange for that payment the tax assessor-collector is required to assign the tax lien to this third
party. Recently, the Texas Attorney General has been asked to review this statute and provide an opinion as to
whether a tax assessor-collector has the authority to transfer a tax lien unilaterally for the City.
a
x
This resolution will grant the tax assessor-collector authority to act on our behalf in executing these lien transfers
until the Attorney General issues an opinion on this matter.
s.
Cost: N/A
Source of Funds: N/A
Date of Public Hearing(if required): N/A
Recommended Action: Approval
i
i
Y
S