Res 153 10/8/1951Mj/
RESOLUTION NO. /53
WHEREAS? it has been the policy of the various Taxing
Units operating within the City of Wichita Falls over a period
of several years to make adjustments of delinquent taxes, such
adjustments usually being made where there is obviously an over-
assessment or where the owner has abandoned the property leav-
ing unpaid taxes in an amount equal to or greater than the V WJ e
eRwomilt of the property, and,
WHEREAS these adjustments have seldom exceeded twenty-
percent (200) of the amount of the taxes due on the specific
property involved, and,
WHEREAS, adjustments have heretofore been made when
recommended by the Tax Department of the City of Wichita Falls;
and,
WHEREAS, it is the desire of the Board of Aldermen
to clarify its policy with reference to the propriety of making
tax adjustments on delinquent taxes;
NOW, THEREFORE, it is hereby resolved that the delin-
quent tax assessor, at present, Mr. H. J. Anderson, that the
City Attorney, at present, J. W.Friberg, and the City Manager,
at present, Bill N. Taylor, be and they are hereby intsittreeibod
amt constituted a committee to pass upon the propriety and de-
sireability of making any and all tax adjustments that affect
the delinquent tax collectionsof the City of Wichita Falls. If,
in the opinion of the Committee, a tax adjustment is indicated,
the said Committee acting by and through the delinquent Tax
Collect', Mr. H. J. Anderson, or his successors, shall report
and recommend the same to the Board of Aldermen W the City of
Wichita Falls, and if approved by the Board of Aldermen, then
such tax adjustments shall be made in accordance with the Com-
mittee report.
The Committee shall keep records showing the status
of all Tax adjustments that are requested upon whig4 the Com-
mittee takes action and showing any testimony, or dAl. synopsis
thereof, that the Tax Committee hears with reference thereto.
When any such adjustment is approved b:r the Board of
Aldermen, City of Wichita Falls, payment of such tax by the tax-
payer in accordance with the approved report of the Tax Committee
shall operate as a full and final payment of the delinquent taxes
due that are set out and adjusted by said Committee, and the Tax
Department is authorized to accept the same as full payment of
the City's claim for delinquent taxes.
Passed and approved this 8th day of October, A. D. ,
1951.
or
ATTEST:
arold Jones, or
J. B. Hickerson, City Clerk