Ordinance No. 6,262920611 -1
ORDINANCE NO. 6262
• AN ORDINANCE DETERMINING THAT THE PAYMENT OF TAXES BY
WILLIAMS BROTHERS CONSTRUCTION CO., INC. ON ACCOUNT
NUMBER 1272- 000 -007 -0 FOR THE TAX YEAR 1989 WAS
ERRONEOUS; APPROVING A REFUND OF THE OVERPAYMENT OF TWO
THOUSAND NINE HUNDRED NINETY -TWO AND 30/100 ($2,992.30)
DOLLARS; REPEALING ORDINANCE NO. 6253; AND PROVIDING
FOR THE EFFECTIVE DATE THEREOF.
WHEREAS, Williams Brothers Construction Co., Inc. has
applied for a refund of an erroneous payment of taxes on account
number 1272 - 000 -007 -0 for the tax years 1984 - 1989 alleging a
substantial error in the appraisal records; and
WHEREAS, the Appraisal Review Board for the Harris County
Appraisal District has found that the appraisal records for
account number 1272- 000 -007 -0 were incorrect and has corrected
the records to conform them to the requirements of law; and
WHEREAS, the City Council of the City of Baytown, Texas, has
determined that Williams Brothers Construction Co., Inc. made an
erroneous payment of taxes within the meaning of Section 31.11(a)
of the Texas Property Tax Code; and
WHEREAS, the City Council of the City of Baytown has
determined that the refund in the amount of THREE THOUSAND EIGHT
HUNDRED SIXTY -ONE AND 45/100 ($3,861.45) DOLLARS authorized in
Ordinance No. 6253 authorized an incorrect amount to be refunded
due to a bookkeeping error; and
WHEREAS, the City Council of the City of Baytown finds that
Williams Brothers Construction Co., Inc. did make an erroneous
tax payment on October 11, 1989, in the amount of TWO THOUSAND
NINE HUNDRED NINETY -TWO AND 30/100 ($2,992.30) DOLLARS which
payment was less than three years prior to Williams Brothers
Construction Co., Inc.'s application for Tax Refund dated March
24, 1992; and
WHEREAS, this payment of TWO THOUSAND NINE HUNDRED NINETY -
TWO AND 30/100 ($2,992.30) DOLLARS was not waived by the three
year limitation on refunds contained in Section 31.11(b) of the
Texas Property Tax Code; NOW THEREFORE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS:
Section 1: That the City Council hereby approves and
authorizes payment of TWO THOUSAND NINE HUNDRED NINETY -TWO AND
30/100 ($2,992.30) DOLLARS to Williams Brothers Construction Co.,
Inc. as a refund of the erroneous payment of taxes on account
• number 1272- 000 -007 -0 for the tax year 1989.
Section 2: That Ordinance No. 6253 is hereby repealed.
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920611 -1a
Section 3: This ordinance shall take effect immediately
from and after its passage by the City Council of the City of
Baytown.
INTRODUCED, READ and PASSED by the affirmative vote of the
City Council of the City of Baytown, this the 11th day of June,
1992.
ATTEST:
ILEEN P,. HALL, City Clerk
ACID RAMIREZr R , City Attorney
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