Res 129-86 9/2/1986RESOLUTION NO. t R-Wp
RESOLUTION ESTABLISHING GUIDELINES CONCERNING SATISFACTORY
PROOF THAT A TAX PAYMENT WAS TIMELY DEPOSITED IN THE MAIL.
WHEREAS, Section 1.08 of the Texas Tax Code provides, among other things,
that when a property owner is required to make a tax payment before a specified
date, the payment is timely made if it is sent by regular first-class mail,
properly addressed with postage prepaid, and the property owner furnishes
satisfactory proof that it was deposited in the mail before the specified
date; and,
WHEREAS, on occasions in the past, the question has arisen as to what
constitutes satisfactory proof that such payment was so deposited, and the
City Council desires to furnish guidelines to the staff so that they may make
this determination.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WICHITA
FALLS, TEXAS, THAT:
Whenever a tax payment is received in regular first-class mail, properly
addressed with postage prepaid, but such payment is received after the specified
date before which the payment is required to be made, and it bears a post
office cancellation mark on or after the specified date, the City Tax Assessor-
Collector shall consider the payment as timely paid and shall accept such
payment without penalty and interest if the following facts exist, which shall
be accepted as satisfactory proof that the payment was deposited in the mail
before the specified date and within the specified period, to-wit:
1. The taxpayer presents to the Tax Assessor-Collector a written statement
signed by a post office employee, stating that such payment was deposited
in the mail before the specified date; or,
2. The taxpayer presents to the Tax Assessor-Collector a properly executed
Certificate for Mailing, Receipt for Certified Mail or Receipt for Registered
Mail issued by the post office, showing the payment was mailed before the
specified date; or,
3. The payment is received by the City bearing a post office cancellation
mark of the specified date or the day following the specified date, and the
taxpayer furnishes to the Tax Assessor-Collector an affidavit executed by
himself or another person stating that the affiant deposited the payment in
the mail before the specified date,, giving the date, time and location.
Whenever any of the proof recognized by these guidelines is furnished
to the Tax Assessor-Collector, the payment will be accepted as having been
timely paid in accordance with Section 1.08 of the Texas Tax Code, unless
the Tax Assessor-Collector has a reasonable basis for believing that such
proof is false.
PASSED AND APPROVED this the 2nd day of September, 1986.
2404414./do
MAYOR
ATTEST:
City Clerk
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