O~ZI~t;R NO. 30655
PRF~Pr1.~-.~~TION OT; 1;AR1.Y fZEFERRALS OF ALL DELINQUENT
PERSONAL PROPER"l`Y ACCOUNTS
Came to be heard this the 10th day of December, 2007, with a motion made by
Commissione~-:.etz, seconded by Commissioner Oehler. The Court unanimously
approved by v«~e o£ 3-0-0 to:
Change our ~~:~licy and allow, ~acr legis;ation, personal property delinquent
accounts to L~_ ~ ' ~_.rned over f or coy lection as April 1st of each year, which includes a
30-day notice and the increase in the percentage of collection penalty to 20
percent.
j~i5
30~~
COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND TEN (10) COPIES OF THIS
REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT
MADE BY: Judge Tinley OFFICE: County Judge
MEETING DATE: December 10, 2007
TIME PREFERRED:
SUBJECT: Consider, discuss and take appropriate action to authorize Jerry Shiever to
prepare early referrals of all delinquent personal property accounts.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT: Judge Tinley
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
Time for submitting this request for Court to assure that the matter is posted in
accordance with Title 5, Chapter 551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
THIS RQUEST RECEIVED ON:
5:00 PM previous Tuesday
@ .M.
All Agenda Requests will be 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 will be appreciated and contribute towards your request being
addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners'
Court.
JERRY SHIEVER
~r/3301 NORTHLAND DR., STE. 505
AUSTIN, TEXAS 78731
ATTORNEY AT LAW
1235 NORTH LOOP WEST, STE. 600
HOUSTON, TEXAS 77008
(512) 477-3741
Fax (512)477-9267
Honorable Pat Tinley
County Judge, Kerr County
County Courthouse
700 Main Street
Kerrville, Texas 78028-5389
Re: Delinquent Tax Collections
Dear Judge Tinley:
In Partnership With
Perdue, Brandon, Fielder,
Collins & Mott, L.L.P.
L.L.P.
REPLY TO: AUSTIN OFFICE
November 26, 2007
(713)521-0120
Fax (713)862-0520
,,: Since my letter to Paula Rector in January 2006, some of our clients have opted for the
early referral of all delinquent personal property accounts, as described below. I believe
that it would help in Kerr County too. Please study this information and let me know
what you think. If the County approves, I will also present the idea to all the tax units for
which the County collects.
In the last Regular Session of the Legislature, it provided for another tool to increase
delinquent tax collections on personal pro~erty. Personal property delinquents can now
be turned over to us as early as April 1 s with the collection penalty passed on to the
delinquent tax payer just like now on all property ol~ July 1St. The theory is that quicker
reaction by us might prevent later loss of collections due to the mobile nature of
personal property. Like the option to increase the collection penalty from 15% to 20%
this personal property option is intended to increase collections by making it more
expensive to be delinquent past a certain date. Also like the 15% or 20% collection
penalty, a 30 day notice from the Tax Office is required.
Our contract already provides for early referral on personal property whenever it
appears necessary to preserve our chances of collection, and the collection penalty is
passed on to the delinquent tax payer if court action is involved. However, the early
referral of all personal property delinquents would obviously cover more accounts.
Honorable Pat Tinley
County Judge, Kerr County
November 26, 2007
Page Two
If desired, for April 1, 2008, the governing body of a tax unit would need to pass an
Order, Ordinance or Resolution before February, 2008, for the 30 day notice. Also, an
addendum would be needed for our contract. We can provide this paperwork.
Please let me know if you have any questions.
truly yours,
~~.~
v-` t~~
~_ vNJe~ ry Shiever
JS/elb
Enclosure
cc: Diane Bolin
Tax Assessor-Collector
Kerr County Courthouse
700 Main Street
Kerrville, Texas 78028
ORDER NO. 3o~ss
AN ORDER FOR EARLY REFERRAL OF DELINQUENT PERSONAL PROPERTY TAXES
TO LAW FIRM
WHEREAS, KERR COUNTY, TEXAS, wishes to defray its costs of collection of Personal
Property Taxes, as authorized by TEX. TAX CODE § 33.11, that it incurs under a contract for
collection of delinquent property taxes between said Kerr County and a private !aw firm
entered into pursuant to TEX. TAX CODE § 6.30;
WHERE, under said Section 33.11, the governing body of the ,KERR COUNTY is empowered
to authorize the addition of a collection penalty in an amount that does not exceed the amount
of the compensation specified in the contract with the private law firm.
NOW, THEREFORE, BE IT ORDERED BY THE COMMISSIONERS' COURT OF KERR
COUNTY, THAT:
Section 1: THE RECITALS SET FORTH IN THIS ORDER ARE TRUE
AND CORRECT.
Section 2: AN ADDITIONAL PENALTY ON PERSONAL PROPERTY
DELINQUENT TAXES FOR TAX YEAR 2007 AND SUBSEQUENT YEARS IS
HEREBY AUTHORIZED AND IMPOSED, AS PROVIbED BY SECTION 33.11,
TEXAS TAX CODE, IN THE SAME CONTRACT PERCENTAGE AMOUNT OF THE
DELINQUENT TAX, PENALTY, AND INTEREST IF THE TAX BECOMES
DELINQUENT ON OR AFTER FEBRUARY 1 OF 'A YEAR AND REMAINS
DELINQUENT ON THE 60T" DAY THEREAFTER.
PASSED, APPROVED and ADOPTED THIS loth DAY OF Decemk~er .2007.
Pat Tinley, Kerr County Judge
A TEST DP .
--~'~. r
County Clerk
KERR COUNTY
y .______..~..~~
B ~ - --'
. --_~.-_