HomeMy WebLinkAboutResolution - 111253E - Authorize Tax Attorney To File Suits On Certified Delinquent Taxes - 11_12_1953 �.�,5 11 3E
R E 5 O , L U T 1 0 N
WHEREAS, the Commission has been informed that the Lubbock
Independent School District will authorize the attorney representing the City
of Lubbock in tax suits, to file and prosecute tax suits for the District; and,
s7B W.H E R E A S , said Tax Attorney will be engaged in the joint
endeavor of prosecuting such suits in the interest of economy of time and
!r effort of said attorney; THEREFORE,
B9 IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF LUBBOCI:
1. THAT the Tax Attorney shall timely file tax suits when delinquent
taxes have been certified to him by the City-School Tax Collector, which cer-
tificate of the Tax Collector shall include all delinquent taxes owing to the
City of Lubbock and the Lubbock Independent School District, as shown by the
records in said Tax C.ollector's-office.
Z. At least thirty (30) days prior to certifying ,such delinquency to the
Tax Attorney, the Tax Collector shall write-a-letter to each delinquent tax-
payer, notifying him of the delinquency and that if not paid within the succeed
ing thirty (30) day period that such delinquent taxes will be referred to the
Tax Attorney for filing.suit. Such letter may contain such other statements as
the Tax Collector may-deem pertinent to bring about payment prior to filing
suit. The Commission hereby adopts the policy that unless taxes are paid
within one (1) month after the same have become delinquent, that the Tax
Collector shall proceed to determine the delinquency, write to the taxpayer as
hereinabove provided, by first-class mail., and thereafter, if the taxes remain
unpaid, to timely certify same to the Tax Attorney.
3. The provision herein directing the Tax Collector to write a letter
to each delinquent taxpayer notifying him of the delinquency and the mailing
thereof, is directory and shall not be construed as mandatory or a condition
precedent to the certifying of any delinquency to the Tax Attorney or the filing
of suit when, in the judgment of the Tax Collector, the writing and mailing of
such letter would not be in the public interest, such as where giving the thirty
(30) dayst notice would prevent filing suit until after any limitation period had
become operative.
On motion of Commissioner Morris , seconded by Com-
lith
missioner Thomas this Resolution was passed on this the
day of November , 1953, by the following vote of the Commission:
Commissioners voting "YEA": 1liorris. Davis, Thomas and Maycr Tripp
Commissioners voting "NAy":" None
ATTEST: MU Earn . yoi
.._.
Lgi a Lowe, icyecretary-Treasurer
VEW:sv 11-13-53