HomeMy WebLinkAbout17338 ORD - 11/03/1982i "6
AN ORDINANCE
AUTHORIZING AND DIRECTING THE TAX ASSESSOR -COLLECTOR TO
REFUND EXCESSIVE OR ERRONEOUS PAYMENT OF TAXES UNDER
CERTAIN CIRCUMSTANCES AND ESTABLISHING GUIDELINES FOR
SUCH REFUNDS; PROVIDING THAT REFUNDS IN EXCESS OF $10,000
REQUIRE DETERMINATION BY THE CITY COUNCIL THAT THE
PAYMENT WAS ERRONEOUS OR EXCESSIVE; AND AUTHORIZING THE
CITY MANAGER TO PROCESS REFUNDS IN EXCESS OF $10,000
AFTER COUNCIL APPROVAL; AND DECLARING AN EMERGENCY.
WHEREAS, Article 31.11, Texas Property Tax Code, provides for
refunds of overpayments or erroneous payments of ad valorem taxes; and
WHEREAS, Article 31.11, Texas Property Tax Code, provides that if
the amount of the refund exceeds $500.00, the collector may not make the
refund unless the governing body of the taxing unit also determines that the
payment was erroneous or excessive and approves the refund; and
WHEREAS, the normal operation of the Tax Office involves the
processing of many simple refunds; and
WHEREAS, in the orderly administration of the Tax Office, such
refunds can be handled in a routine manner under established guidelines under
clearly delineated circumstances; and
WHEREAS, it will provide the best service to the taxpaying citizens
of the City of Corpus Christi to provide refunds of erroneous or excessive
payments in a routine normal manner; and
WHEREAS, the City Council of the City of Corpus Christi has
determined it is in the best interest of the citizens of the City to have
prompt refund of erroneous or excessive taxes; and
WHEREAS, the City Council of the City of Corpus Christi hereby
determines and approves refunds of erroneous or excessive payments of taxes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CORPUS CHRISTI, TEXAS:
SECTION 1. That the City Council of the City of Corpus Christi
finds and hereby determines and approves refunds of erroneous or excessive
payments of taxes. Such refunds shall be made in accordance with applicable
state law and under the guidelines established herein.
SECTION 2. That the Tax Assessor -Collector of the City of Corpus
Christi is hereby authorized and directed to approve and grant refunds of
excessive or erroneous payments of taxes not to exceed $10,000. Such refunds
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shall be made in accordance with applicable state law and under the
circumstances and guidelines established herein.
SECTION 3. In determining whether to grant a refund on the basis
that the payment was erroneous or excessive, the auditor for the City of
Corpus Christi must first determine that the payment was erroneous or
excessive and such finding shall be affirmed by the Tax Assessor -Collector.
In making such a determination, the auditor and the City Tax
Assessor -Collector must find that the payment was excessive or erroneous
based on one of the following reasons:
REASONS FOR TAX REFUNDS
1. EXEMPT:
A. Church, City, State, Military
B. Homestead Exemption omitted
C. Disability not granted
2. DOUBLE ASSESSED WITH (Account # )
3. NOT IN TAX DISTRICT
4. ASSETS NOT TAXABLE
5. NO TAXABLE ASSETS
6. IMPROVEMENTS PARTIALLY COMPLETED
7. BANKRUPTCY
8. BASED ON WRONG INFORMATION
9. PRESENTED RECORDS
10. COMBINED WITH (Account # )
11. DIVIDE FROM (Account # )
12. DIVIDE WITH (Account # )
13. TRANSFERRED TO (Account # )
14. TRANSFERRED FROM (Account # )
15. RIGHT OF WAY
16. IMPROVEMENTS GONE
17. CLERICAL ERROR
18. APPRAISAL ERROR
19. STATUTE OF LIMITATIONS - Court Decision
20. APPRAISAL REVIEW BOARD ACTION
-1( r J. Bruce Aycoc
21. PROCEEDS OF 2ND SALE INSUFFICIENT
22. OTHER - (Briefly Describe)
SECTION 4. All requests for refunds over $10,000 shall be reviewed
by the auditor and the Tax Assessor -Collector for their recommendation to the
City Council. The City Council shall determine whether such a refund is
justified on the basis that the payment was erroneous or excessive and
approve or reject such refund.
SECTION 5. The City Manager or his duly authorized Deputy or
Assistant, is authorized to process and execute refunds in excess of $10,000
upon Council approval.
SECTION 6. That upon wrriten request of the Mayor or five Council
members, copy attached, to find and declare an emergency due to the need for
efficient and effective administration of City affairs by expediting tax
refunds, such finding of an emergency is made and declared requiring
suspension of the Charter rule as to consideration and voting upon ordinances
or resolutions at three regular meetings so that this ordinance is passed and
shall take effect upon first reading as an emergency measure this the
day of October, 1982
ATTEST:
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Ci y Secreta y
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APPROVED:3 DAY OF-OCTOEER , 1982
Attorney
MAYOR
THE CITY OF CORPUS CHRISTI, TEXAS
Corpus Christi, xas
37,0/ day of
, 1982
TO THE MEMBERS OF THE CITY COUNCIL
Corpus Christi, Texas
For the reasons set forth in the emergency clause of the foregoing ordinance or resolution,
an emergency exists requiring suspension of the Charter rule as to consideration and voting
upon ordinances or resolutions at three regular meetings; I/we, therefore, request that you
suspend said Charter rule and pass this ordinance or resolution finally on the date it is
introduced, or at the present meeting of the City Council.
Respectfully, Respectfully,
Council Members
MAYOR
THE CITY OF CORPUS CHRISTI, TEXAS
The above ordinance was passed by the fol
Luther Jones
Betty N. Turner
Jack K. Dumphy
Bob Gulley
Herbert L. Hawkins, Jr.
Dr. Charles W. Kennedy
Cliff Zarsky
wing vote:
17338