AGENDA CAPTION:
Title
Consider approval of Resolution 2020-111R, authorizing a property tax refund of $80.73 assessed on the property located at 705 Crystal Cove, San Marcos, Texas for Tax Year 2019 as allowed by Section 33.011(k) of the Texas Property Tax Code; and declaring an effective date.
Body
Meeting date: June 2, 2020
Department: Finance
Amount & Source of Funding
Funds Required: $80.73
Account Number: 10000000.40020
Funds Available: Click or tap here to enter text.
Account Name: Penalty & Interest on Delinquent Taxes
Fiscal Note:
Prior Council Action: Click or tap here to enter text.
City Council Strategic Initiative: [Please select from the dropdown menu below]
Choose an item.
Choose an item.
Choose an item.
Comprehensive Plan Element (s): [Please select the Plan element(s) and Goal # from dropdown menu below]
? Economic Development - Choose an item.
? Environment & Resource Protection - Choose an item.
? Land Use - Choose an item.
? Neighborhoods & Housing - Choose an item.
? Parks, Public Spaces & Facilities - Choose an item.
? Transportation - Choose an item.
? Core Services
? Not Applicable
Master Plan: [Please select the corresponding Master Plan from the dropdown menu below (if applicable)]
Choose an item.
Background Information:
At some point during the 2019 tax year, Ms. Clapp was no longer required to fund an escrow account through her mortgage company. However, the mortgage company had already reached out to the Tax Office to have her bill sent directly to them. They did not mail a copy of the bill to Ms. Clapp, as required by Section 31.01(j) of the Texas Property Tax Code. The taxes, penalty and interest were paid on March 30, 2020 (which is within the required 21 days from the date the taxpayer knew of the delinquency).
The county has approved their portion of the refund.
Texas Tax Code 33.011(k) reads as follows:
The governing body of a taxing unit may waive penalties an...
Click here for full text