HomeMy WebLinkAboutResolution - 062768C - Policy Regarding Collection Of Delinquent Taxes On Automobiles - 06_27_1968RESOLUTION EXPRESSING POLICY
OF CITY COUNCIL REGARDING COLLECTION OF
DELINQUENT TAXES ON AUTOMOBILES
WHEREAS, the City Council is obligated to uphold all ordinances and Charte
provisions of the City of Lubbock and the law of Texas which have been enacted
under the authority of the Constitution of the State of Texas and that the enforce-
ment thereof be in an equal and uniform manner, and
WHEREAS, the City Council is in accord with the principle laid down by
Theodore Roosevelt when he stated that "No man is above the law and no man is
below it; nor do we ask any manes permission when we require him to obey it'; an
WHEREAS, it has been determined that under the laws and ordinances of the
City of Lubbock and the Constitution of the State of Texas taxes must be assessed
and levied on all property particularly personal property, including automobiles in
an equal and uniform manner, and
WHEREAS, it has been brought to the attention of the City Council that taxes
assessed and levied on automobiles have been paid by only a portion of the citizens
of the City of Lubbock on a voluntary basis, and
WHEREAS, the Council is of the opinion that all citizens subject to such tax4
should pay same and that the tax laws should be fully and uniformly enforced as to
all people, NOW THEREFORE:
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
THAT as a statement of policy this Council of the City of Lubbock be and hers
by expresses itself to be that all the ordinances, statutes and provisions of the
Constitution of the State of Texas in regard to the collection of personal property
taxes assessed against automobiles within the City of Lubbock should be enforced
to the full extent of the law available to Cities for the collection of taxes, and that,
the Tax Assessor Collector of the City of Lubbock be and is hereby directed to use
all lawful means available to effect the collection of such taxes including but not
limited to the summary seizure and sale of automobiles upon which taxes are levier
and become delinquent and only after thirty (39) days written notice has been given
the registered owner by registered or certified mail with a return receipt requeste
assed by the City Council this 27th day
TTEST:
IlLd-venia Lowe, City Secretary --Treasurer
xrrx�v��:
red 0. Senter, Jr. ty Attorney