ORDER HO. 19755
MOTION TO AMEND ORDER NO. 19018 TO CHANGE
THE AUTHORIZED SIGNATURE FOR SALES AND USE TAX
SUITS FROM ROBERT A. DENSON TO DAVID M. MOTLEY
On this the 23rd day of August 1990, upon motion made by
Commissioner Ray, seconded by Commissioner Morgan, the Court
unanimauely approved by a vote of three to amend Order No.
19018, dated September 11, 1989, changing the authorized
signature from Robert A. Denson to David M. Motley for
signing Sales and Use Tax Suits.
ORDER N0. 19018
APPROVAL OF ROBERT A. DENSON, COUNTY ATTORNEY,
TO SIGN SALES AND USE TAX SUIT AUTHORIZATION
WITH THE STATE OF TEXAS
On this the 11th day of September 1989, upon motion made by
Commissioner Ray, seconded by Commissioner Baldwin, the Court
unanimously approved for Robert A. Denson, County Attorney,
to sign a Sales and Use Tax Suit with the State of Texas for
recovery of delinquent County taxes.
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DANNY R, EDWARDS
COUNTY JUDGE, KERB COUNTY
KERRVILLE. TEXAS 78028
PHONE' 512-257-6711
September 28, 1989
Attorney General of Texas
Collections Division
P. O. Box 12548
Capitol Station
Austin, Texas 78711-2548
Re: Sales and Use Tax Suit Authorization
Taxing Authority of Kerr County, Texas
Dear Sir:
Enclosed please find a copy of our Commissioners Court Order No. 19018 giving approval for
Robert A. Denson, County Attorney to sign sales and use tax suits for Kerr County. Also
enclosed is form showing Mr. Denson's signature as the Taxing Authority for Kerr County,
Texas.
Should there be any questions, please advise.
Ver truly your
~~~~'
DANNY~R. EDWARDS
County Judge
DRE:Is
Enclosures - 2
u
TITLE 1.
ADMINISTRATION
Part III. Office of the
Attomey General
Chapter 59. Collections
1 TAC X59.1 . .
Th. tJffice of the Attomey General of Texas
proposes new §59.1, conoerung itw proce-
dure by which total taxing authoridss autho-
rite the Attomey General's tJffioe to be
hduded u plaintifta h lawwils brought by
lt» State of Texas q recover deGngwnt sa-
les and use texas, penalties, and interact
Specittc authority for thin procedure can t»
bond h Qie Texu Tax Cod., Title 3, Subdde
C, X321.309 for munidpaGties, f 322.204 for
spedal ~ Purpose taxfrp ,authoriWa, and
X323.309 br oountiea, ; .
Under d» Tax Code, Chapters 321, 322, and
323. trio comptroller of publ'~c accounts sends
each appropnale local taxing authority a certi•
fiudon notlce of every person who Is delin-
quent n tf» payment of the taxes authorized
by trio referenced chapters. A copy of .ads
oertificadon u s4to sent b tM Cdlecdona
Division of tM Attomey Generars fJMioe. Hi:-
Uxica!!y, the Attomey Generars CMfios has
routiney hdudsd beat taxing authorities as
party ptainb7fa h any tut brought Dy tM Stall
of Texas to ncovar delinquent :ales taxes.
TM new section O obviates the need tar a
local taxing authority q authorize the Attomey
Gensrsl's OfRce q lndude it in a ootlection
auk each ton. fM taxing authority reaelves a
oertificatton of deMquency under theta drape
errs. Th. ateorrsey general proposes that one
a local ta~dng authority Ms given auttariza-
tion, Chia authorisation shall ba considered a
Dlarsket wtriorttanort: .. . .
•.
Ronald R. Oef Vanq, ushtant atgmey gen-
eral and dti.f a< tf>, attorney genenl'a CoI-
lecdon Division, has determined Ihet for the
first five-year poriod the proposed section is
In etlect there wdl tie no fiscal implications for
state or Local government or small
businesses as a result of enlorcing or admin-
istering the section. .
Mr, Del Vento also has determined that for
oath year of the first five goers the section is
in eflect the public benefit anticipated as a
result of enforcing the secdon will be that this
enaGment will benefit the public by darifiq•
lion of the responsibilities of beat taxing au-
thonGea by eatablishinp a simplified and
uniform procedure to authorize suit, end by
eliminating unnecea:ary and repetidve autho-
rizadon letters. Thera Is no anticipated eco-
• nomic cost to Individuals who aro required to
comply with the sedan as proposed. .
Comments on the proposal may be submitted
to Mt. Del Vento, Assistant Atwmtry t.~erteral,
Chief, CoAectans Divisan, Ciffia of the Ateor-
ney General of • Taxis,
... •~:., .. :.. .. ~. r•.•.. ....
This new secdon is proposed under tM
Texa: Tax Code, Tids 3, Chapters 321, 322,
and 323, which necescariy imply ouch power
from the duties imposed upon a-e attorney
general by such snactrnsnts. (StatA>Ssr v. San
Mtorro, 162 Texas 13, 344 S.W.2d 158, 160
(1961)).
439.1 Lawt>rif Awkori:dion by Lora! Tax-
ing Authorities.
(a) For the ptt>posra of this section,
authority means a muniapaliry. a rapid
transit authority, a retiorul trat>sit wthoriry,
includir-j s wbst:porul transportation au-
thority, amunicipal mass traruit depart-
mrnt,. or a cotusty empotvtxed eo: adopt a
:des tad rue tax pursuant to the Texas Tax
Code, Title 3. • ~ •. ;,~ p.K ~4.~•.
(b~ M wthotiztion by ass ausha•
iry w the attorney 8eneral o[ Texas ®in-
clude wch wthoriry u a plainti[[ its' a suit
aeeltint a ,recovery o[ delingtw>t salea
andlor tut: rues, penalties, and intatst; due '
under the Texas Tax Code, Tit1s 2. Chapter i
151, and under Title 3, t~tapters 321, 322. I
and 323, shall oonstituse a blanket sasthori-
cation to the attornep ~sneral to .include
such suthosiry in arty .suit . btvu star •by tlse
attorney 8eaeral pursaaru to said cbapte:s.
The bWtket authorizarion shall rpcain in
eRect ttnleu a tvritte>ri notice of iavocatiori
of asulsoriry u sent by Utsited States certi-
fied or repstered mail to the O[6os o[ the
Attomey General o[ Texas, Collectioru Di-
vision, P.O. Box 12548, Capitol Station.
Austin, Texu, 78711-2548. % ' ~ ~ ~ /•
(c) The wthorizadon to the attat-
nry =etsaal o[ Texu should be subatan-
aalty in the form o[ the sarttple set out
Attorney General of Texas
Collections Division
P.O. Box 12548
Capitol Station
Austin, Texas 78711-2548
Re: Sales and Use Tax Suit Authorization _
Taxing Authority of Kc`RR co~Nr;- i~~s
Dear Sirs:
The above identified taxing authority hereby authorizes the Attorney General of
Texas to include it as a Plaintiff in any suit brought by the Attorney General on
behalf of the State of Texas to collect sales and use taxes, penalties and
interest. which tray be owed to this taxing authority.
It is understood and acknowledged that this authorization will continue in effect
unless written revocation is delivered to the above address by certified mail.
Taxing Authority of /~th'!: C~YJrt~TY %~~x~s
y _~~~,~ 2T-- vcv-so.J
~.
~> ~ - n t r Y- ,~ p~ri>,r2~ I r ~,
COMMISSIONERS' COURT AGENDA REQUEST
• PI EASE FURNISH ONE ORIGINAL ANA S V N COPI OF THIS R QUFST ANn n(X'UMFNTS
~10_ DE REVIEWED DY 11-1E COUR~~
MADE BY: Danny Edwards
MEETING DATE: August 23, 1990
OFFICE; County Judge
TIME PREFERRED:
SUBJECT: (PLEASE BE SPECIFIC): Amend Order No. 19018 regarding authority to sign
Sales and Use Tax Suits for Kerr County.
ESTIMAI~ED LENG1-F101= PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
NAME OF PERSON ADDRESSING THE COURT: County Judge
Time for submitting this request for Court to assure that the matter !s posted In
accordance with Article 6252- 17 is as follows:
• Meetings held on second Monday: - 2:00 P. M. previous Wednesday
• Meetings held on Thursdays: 5:0o P. M. previous Thursday.
If preferable. Agenda Requests may be made on office stationery with the above
Inforinatlun attached.
I I I IS IZL(~UES I RCCE IVLU [3Y
l l I IS I~LCJUES I RECE IVED ON:
LR
8-IO-90
~p _2:20 p.m.
All Agenda Requests will tie screened by the County Judge's Office to determine If
adequate information has been prepared for the Court's formal consideration and action at
time of Court meetings. Your cooperation w111 be appreciated and contribute towards
your request being addressed at the earliest opportunity.
ORDER ~' 1955
Eg ~, 19018
A~ ORD ,~ 514~''I'(JRE
~ x~1GE `~`~ UTAX 5~ M ~M
FOg SAT,E,`' AND ~ 'T,O DA
~~ A, DEN
Au~5t 23 ~ 1990
963
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