HomeMy WebLinkAbout2000-08-14 00-305 ORDER1CILACTION
Item No iw
Date: 8-14-00
Item/Subject ORDER Authorizing the Tax Collector to Abate personal property Texas
Assessed Against Quality Cash Register for "1997 anal "1998.
Respons ble Department Treasury Department
Commentary:
This Order authorizes the Tax Collector to abate certain property taxes assessed against Quality
Cash Register for F7y'1997 and 1998. Quality Cash Register serviced cash registers to businesses
in the City of Bangor and was inadvertently listed as the owner by several of these businesses. As
a result, Quality was assessed a personal property tax on such registers.
Recently, the personal property taxes were abated for F 00 by the Assessor. The City Council
abated FY99 taxes as well. For that year, Quality returned a personal property tax listing which
indicated that they did not own the property shown. Staff in Assessing did not make the change
at that time, and the Council acted to correct that oversight The Council did not abate 97 and 98
taxes bemuse no personal property tax return was filed by Quality for that year. Under normal
procedures, the failure to file bars the tax payer from any abatement.
A representative of Quality appeared before the last Finance Committee meeting and requested that
this decision be reviewed. After discussion, the Committee has recommended that the taxes be
abated for these additional two years. The attached Order would do so.
Department Head
Managees comments:
The amount involved in this abatement is relatively small at $292.93. In addition, there is some question
as to whether Quality actually contacted Assessing In these years or in prior years M inform the City of
this error. I would note that there may be instances in the fill where the failure to file or to notify the
City of an Assessng error may imrolve significantly greater amounts of money. Where Me City has
developed a budget which is based on what we believe to be correct assessments and where the
taxpayer has not provided us wiM a return or notice of error, we should be very cautious in abating
previous or current year taxes. While Mis sAwation involves a de minimus amount, others may be
significant.
&WJ91
City Manager
LCT?�Z�n- PMFlit�F. - 1 4T Im
Budget Approval:
Finance Director
Legal Approval:
jollotor
introduced for
X passage
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Forst Reading page _ of_
Referral
Assignedw Cowcilw 14emble A.gunr 14, 2000
CITY OF BANGOR
(TITLE.) Order, Authorizing the Tax Colleelor to Abate Pemnal Property Tassels
Assessed! Against Quality Cash Register for M997 and FY1998.
By Me Ofy Council of Me Oty ebangon
ORDEREDr
THAT The the Tax Collator is hereby authorized to abate persorol
property taxes assessed against Quality Cash Register for FY1997 and FY1998,
amounting w $242.93.
IN CRT MUCIL
August 16. 2000
Passed
C CL&HH
00-305
T. Authorizing the e Tax Collector to
Mate Personal Piopetty Tues Assessed
Against Q Iity Ceah Mgiater for Pi 1997
and "1998
Atdynedto