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1987R13- TAX COLLECTOR TO CHARGE . . > RESOLUTION NO. t'/ - /( - /3 A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS DIRECTING THE TAX' COLLECTOR TO CHARGE $10 FOR EACH TAX CERTIFICATE ISSUED AFTER SEPTEMBER 1, 1987. WHEREAS, Senate Bill 267 -Section 31.08, collector to issue a tax certificate delinquent taxes, penalties and interest which the collector collects taxes; and Tax Code requires a showing the amount due on the property tax of for WHEREAS, Senate Bill 267 - Section 31.08 Tax Code also permits a tax collector to charge a fee not to exceed $10 for each tax certificate issued; and WHEREAS, the City Council of the City of Schertz, Texas, desires to collect this $10 fee allowed; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS: PASSED, APPROVED AND ADOPTED this the 15, day the Ci ty for each THAT effective September 1, 1987, the tax collector of of Schertz is hereby directed to charge and collect tax certificate issued. ATTEST: ~ /2d.:, ~,<~ City Secretary, City of Schert . N ~~..'..,.. ~,~.:), 1 ,,':J,.-~ ".,"\ , '-- '-. \::,~. ~ -'" C\. "'-\~ House JlilI 328--Section 26.06, Tax Code. Requires notice of ilUblic'hearing oil tax increase to be in form mandat- ed by SPTB. Among additionallnfonnation required on the notice oUax increase: last year's adopted tax rate and this year's proposed tllx rate; the difference between last year's rate' arid this year's rate; the percent in-. crease or decrease from last year's rate; the average appraised value of a residence homestead in the unit last year, and the average appraised 'value this year; the average taxable 'value 'of a residence homestead in the unit last year and this year, disregarding over-65 or disabled persons' exemptions; and the amount of tax that this year's proposed 'tax rate would impose on this year's average homestead, disregarding over-65 or disabled persons' exemptions. Effective: August 31,1987: House Bill 16S0--Section 26.04, Tax Code. Permits a taxing unit to recover the amount of taxes lost in a prior year because a court determines that the appraised v~lue of a property was too high. Effective; August 31, 1987. ' House Bill 10Sl-Section 31.01(0, Tax Code. Increase~ the "delivery" limit from $5 to $25. may choose not to deliver a tax bill until the unpaid taxes amount to $25 or more. Effective: 19, 1987). \\vi. Senate Bill 309--Section 26.12, Tax Code. Prohibits a taxing unit created after June 30 from levying a property tax in the year in which it is created. Effective: January 1, 1988. House Bill 344--lndigent Care and Treatment Act. Adds a requirement to dedicate the tax revenues levied to pay for indigent care. In addition, the rollback protection for increased medical care costs has been extended for y two more years. Effective date: September 1, 1987. J\ P _' Collections ' J \" House Bill 21S1--Section 31.071, Tax Code. Requires a tax collector to accept co, nditional payments before delin- /" quency date for property taxes subject to pending protest/challenge. The property owner pays last year's taxes ~ or amount not in dispute, whichever is greater, but not more than would be due on value being challenged. Effec- ( tive: August 31,1987. 2{..\ 0 r+- l Senate Bill 83--Sections 31.075 & 33.47, Tax Code. Requires a tax collector to issue a receipt, upon request of a '1' ""~' (? " " t~xpayer, sho,wing the amount of pr~perty tax paid. A receipt is prima facieev~dence of a tax ~:~: E~ '\~'" , 'y-t!ve: Immedlately(Mav6,1987).~~~<c4~~.7''lc<'..u./._- -." d\0, ' '-~"":rJ\~ ,senate Bill 267--Section 31.08, Tax Code. Requires a tax collector to issue a "consolidated" tax certificate if th, e cc,,,,,, ( ., :1'" collector collects taxes for more than one taxing unit. A certificate must show the amount of delinquent taxes, G -'\ _ " <J,' 4penalties, and interest due on the property to each taxing unit for which the collect,:,r collects taxes. cj'iU;bm -~ >" ~ '\\J also permits a tax collector to charge a fee not tO,exceed $10 for each certificate issu:9) Effective: September 1, ')" iC' -', 1987. ' House Bill 1716--Section 31.10, Tax Code. An appraisal district or taxing unit that collects for another taxing unit because of a consolidation election or because the law creating the unit so provides must deposit taxes in the unit's depository daily unless the unit's governing body provides otherwise by official action. Effective: Janu- ary 1, 1988. Senate Bill S06--Section 31.12, Tax Code. Requires taxing unit to pay interest of 1 % per month on refunds if not made within 60 days of date right to refund accrues. Effective September 1, 1987; applies only to refunds that become due after the effective date. House Bill 855--Section 32.014, Tax Code. Provides that a property tax lien for a tax imposed on a manufac- tured home does not attach to the real property on which the home is located if the manufactured home is sub- ject to a re,corded lien on the document of title. Effective: Immediately (June 18, 1987). (This same provision was added by House Bill 2083). yY'<.LL.<d c..Aa,~.~~~-, h{ ~ ' Also amends Section 32.015, Tax Code, to provide that a notice of the tax lien on a manufactured home may not be filed with the Texas Department of Labor and Stanqards unless the tax has become delinquent. Senate Bill 266--Section 42.09, Tax Code. Permits a ta:xpayer to plead two affirmative defenses to a delinquent tax suit: t(i1 that he did not own the personal property on January 1 of the tax year, if the suit seeks a personal judgmen'r1lgainst him; or (2) that real property was not within the boundaries of the taxing unit on January 1, if the suit seeks foreclosure of a tax lien on that property. Effective: Immediately (May 6,1987). House Bill 7S9--Article 3943g, V.T.eS. County tax assessor collector or county clerk can charge a fee of from $15 to $25 for a check that bounces, if the check is for an item the payor owes the county, including taxes. Effective September 1, 1987. A govemingbody Immediately (June ~ \ "" CJ o , ARBlJudicial Review House Bill 190--Section 41.412, Tax Code. A person who acquires property after January 1 and before protest deadline can pursue protest in same manner as a January 1 owner. A person who acquires property during pend- 3 '"