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HomeMy WebLinkAbout08-1282 06-10-2008RESOLUTION NO. 08 -1282 A RESOLUTION ACKNOWLEDGING AND ACCEPTING THAT THE APPROPRIATE TAXES DUE THE CITY WERE PAID UPON THE CITY OF EULESS' PURCHASE OF THE PROPERTY AT 1102 WEST EULESS BOULEVARD, EULESS, TEXAS, ON MAY 7, 1998. WHEREAS, the City of Euless acquired in 1997 property at 1102 West Euless Boulevard, Tarrant County, Texas, through the delinquent tax foreclosure process and held the property in trust for itself and the other taxing entities to whom taxes are owed; and WHEREAS, Section 34.05(h) of the State Tax Code addressing tax sales and redemption sets forth procedures for the resale of foreclosure property by a taxing unit by which the taxing unity may sell the property at a private sale for an amount less than the market value specified in the judgment of foreclosure or the total amount of the judgments against the property, with the consent of each taxing unit entitled to receive proceed of the sale under the judgment; and WHEREAS, Section 34.05(h) of the State Tax Code further states that a taxing unit to which property is bid may recover its costs of upkeep, maintenance and environmental cleanup from the resale proceeds; and WHEREAS, the City of Euless purchased on May 7, 1998, the foreclosure property located at 1102 W. Euless Boulevard, Euless, Texas, at below the market value or judgment amount for the primary purpose of removing an environmentally hazardous structure and developing a law enforcement and court facility; and WHEREAS, since purchasing the site, the City of Euless has demolished all buildings on the site, eliminated the hazardous materials, and completed construction of a law enforcement and courts building; and WHEREAS, it has recently been discovered that said property was not classified as a tax exempt property with all taxes paid after its purchase and development by the City of Euless, and that in order to complete the appropriate paperwork and declare the property as tax exempt government owned property with all taxes paid, this resolution is required to be approved and filed with the Tarrant County Tax Assessor - Collector's Office. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF EULESS, TARRANT COUNTY, TEXAS: THAT the City of Euless purchased the property at 1102 West Euless Boulevard, Euless, Tarrant County, Texas, on May 7, 1998, for less than the market value specified in the judgment of foreclosure or the total amount of the judgments against the property. Said consent was for the public purpose of removal of an environmentally hazardous structure and re -use of the property for a municipal law enforcement facility and other municipal government related uses; THAT it is recognized that the environmental cleanup costs of the property were greater than the market value of the property and that the City of Euless was entitled to recover any costs it incurred for environmental cleanup from the proceeds of the resale of the property; THAT the City of Euless agrees to accept as payment of any City taxes due on said property, a proportional share of any purchase amount received on the property less any clean -up costs, applicable fees or court costs, based on the percentage of taxes owed to that of the total judgment amount or taxes due on said properties; THAT City of Euless acknowledges and accepts that the appropriate taxes were paid to the City on or about May 7, 1998, upon the City of Euless' purchase of the property at 1102 West Euless Boulevard, Euless, Tarrant County, Texas. APPROVED AND ADOPTED at a regular meeting of the Euless City Council on the 10th day of June, 2008, by a vote of 6 ayes, 0 nays, and 0 abstentions. APPROVED: Mary Lib Saleh, Mayor ATTEST: Susan Crim, ; RMC, City Secretary RESOLUTION NO. 08 -1282, PAGE 2 of 2