RE 06-14-88.1 A RESOLUTION OF THE CITYOF CITY OF COPPELL, TEXAS
RESOLUTION NO. 061488.1
A RESOLUTION OF THE CITY OF COPPELL, TEXAS, AUTHORIZING THE CITY
TAX ASSESSOR AND COLLECTOR TO DEVELOP A MEANS OF IDENTIFYING
UNCOLLECTIBLE DELINQUENT TAX ACCOUNTS AND AUTHORIZING THE
SEGREGATION OF SUCH ACCOUNTS INTO A SEPARATE ACCOUNT.
WHEREAS, the City Council of the City of Coppell, Texas, has considered and
reviewed the current state of the City's delinquent tax roll; and
WHEREAS, old delinquent accounts that represent taxes which are uncollectible
present a burden to the City by cluttering the tax records, wasted postage on statements
and notices, and presenting a misleading condition of the delinquent tax and revenue
forecasts; and
WHEREAS, there is a need to segregate such uncollectible delinquent tax accounts
while still maintaining an equal and uniform method of ad valorem taxation;
NOW, THEREFORE, be it resolved by the City Council of the City of Coppell,
Texas:
SECTION 1. That the City Tax Assessor and Collector is hereby directed to
devise and implement a procedure for segregating uncollectible delinquent accounts from
the City's delinquent tax roll and segregate and maintain such accounts as a separate
account.
SECTION 2. This resolution shall take effect immediately from and after its
passage as the law in such cases provides.
DULY APPROVED AND PASSED by the City Council of the City of Coppell,
Texas, on the 14th day of June , 1988.
APPROVED:
Lou Duggan, Mayor
ATTEST:
Dorothy Timmons, City Secretary
APPROVED AS TO FORM:
Lawrence W. Jackson
CR88-0526 Tax Account