Resolution 2017-12 RESOLUTION NO. 2017-12(R)
A RESOLUTION OF THE CITY OF WYLIE AUTHORIZING THE
WAIVER OF PENALTIES AND INTEREST PURSUANT TO
SECTION 33.011 OF THE TEXAS PROPERTY TAX CODE
WHEREAS, Wylie Industrial Court Development Ltd. ("WICDL") owns a tract of
land situated in Wylie, Collin County, Texas and identified by the Collin County Appraisal
District as Account Number R1482000002R1, said property generally located at or near 250
S. State Highway 78, Wylie, Texas 75098 (the "Subject Property");
WHEREAS, WICDL has paid ad valorem property taxes to the Collin County Tax
Assessor/Collector on the Subject Property each and every year since it acquired fee title;
WHEREAS, through no act or omission of WICDL, the Collin County Appraisal
District failed to identify the City of Wylie as a taxing unit relative to the Subject Property
and as a result, for tax years 2009, 2010, 2011, 2012 and 2013, taxes were not billed for or
paid to the City of Wylie by WICDL relative to the Subject Property;
WHEREAS, WICDL was subsequently notified of the error by the Collin County
Appraisal District and subsequently billed for the outstanding taxes on behalf of the City of
Wylie;
WHEREAS, upon receiving the bill from the Collin County Tax Assessor/Collector
for the outstanding taxes due to the City of Wylie, WICDL contacted the City of Wylie and
sought relief from the imposition of penalties and interest which accrued against the Subject
Property;
WHEREAS, WICDL did not make a tender of payment to the Collin County Tax
Assessor/Collector because it believed that it was waiting for a formal response and/or action
to be taken by the City of Wylie;
NOW THEREFORE, BE IT RESOLVED THAT:
1. The City of Wylie does hereby authorize and approve for the wavier of the
penalty that has accrued on the Subject Property pursuant to Section 33.011(a) (1)
of the Texas Property Tax Code. Accordingly, WICDL shall make tender and
payment to the Collin County Tax Assessor/Collector of the sum of $39,018.54
which amount constitutes the base tax, accrued interest and one half the attorney's
fees and said amount shall be paid by April 24, 2017. In the event that said
amount is not tendered and paid by April 24, 2017 following the entry of this
Resolution, the action taken by the City of Wylie shall be declared null and void,
Resolution No.2017-12(R)
Waiver of penalties and interest pursuant to section 33.011 of the Texas Property Tax Code - 1 -
and WICDL shall pay the full amount of taxes, penalties, interest and fees which
are due and owing on the Subject Property.
2. The above and foregoing recitals be, and are hereby, found to be true and correct
and incorporated into the body of this Resolution as if copied in their entirety;
3. The City of Wylie acting through its governing body does hereby authorize its
City Manager or designated person to take all actions necessary to advise the
Collin County Tax Assessor/Collector of this Resolution and the City of Wylie's
intentions pursuant thereto.
DULY PASSED AND APPROVED by the City Council of the City of Wylie, Texas on this
the 11(h day of April, 2017.
ERIC HOGUE M
ATTEST TO:
C ROLE EH LICH, City Secretary
�'VESTP FE RAIiW
yP 4Y
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Resolution No. 2017-12(R)
Waiver of penalties and interest pursuant to section 33.011 of the Texas Property Tax Code - 2 -