City Corrects Property Tax Errors
- Approved a refund of $21.50 for Clyde Hailey, who mistakenly overpaid property taxes in 1917-1918 due to confusion over the assessed value of his land.
- Addressed similar tax assessment errors for other citizens, where property was incorrectly valued at full market price instead of the city's standard two-thirds rate.
Full Transcript
109
REGULAR MEETING OF THE CITY COUNCIL: Austin, Texas, Dec. 26, 1918.
The Council met with all members present. The minutes of Dec. 19 and 20 were read, and approved by a vote of 5 yeas, no nays. The report of the Superintendent of the Water, Light and Power Department for November was read and ordered filed. Reports The Mayor laid before the Council the following resolution: Whereas, it appears from the attached statement of the Assessor and Collector of this city that one Clyde Hailey intended to assess for Clyde Hailey the years 1917 and 1918 a part of the Lewis Hancock subdivision of the south one-half of Block 1, Outlot No. 4, Division "Z" of this city for Concluded Six Hundred Dollars ($600.00) under the belief that his assessment for said years covered an area of land 145 feet north and south by 90 feet east and west; and Whereas, the property actually assessed by him for said years had only a length north and south of 92 2/3 feet by 90 feet east and west, which left for each of said years an unassessed tract of land of 52 1/3 feet by 90 feet, which the Board of Equalization assessed for said years 1917 and 1918 at the value of Five Hundred Dollars ($500.00) for each year; and Whereas, it appears that the said Clyde Hailey has recently sold said tract of 92 2/3 feet by 90 feet for the price of Six Hundred Dollars ($600.00), the amount at which he intended to assess the tract of 145 feet by 90 feet and has paid taxes on said tract of 145 feet by 90 feet for both of said years; and Whereas, from the foregoing statement it appears that the said Clyde Hailey has paid an over assessment upon his tract of land of 145 feet by 90 feet in the amount of Five Hundred Dollars ($500.00) each year, the taxes upon which for the year 1917 amounted to $10.50 and for the year 1918 to $11.00. Now, therefore, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF AUSTIN: That said over assessments for said years 1917 and 1918 are hereby cancelled and annulled, and BE IT FURTHER RESOLVED: That the sum of Twenty-one Dollars and Fifty Cents ($21.50) be and the same is hereby appropriated out of the General Contingent Fund of this city as a refund to said Clyde Hailey for excessive taxes paid by him on said tract of land 145 feet by 90 feet for the years 1917 and 1918. The resolution was passed by a vote of 5 yeas, no nays. APPROVED, Dec. 26, 1918: A. P. Wooldridge, Mayor. The Mayor laid before the Council the following resolution: Whereas, the City of Austin for tax purposes assessed all property, personal as well as real, upon the same basis, to-wit, sixty-six and twothirds (66 2/3) per cent on the dollar of its market value; and Whereas, it appears from the statement of the Assessor and Collector of this city that A. Hahleston assessed $1,000.00 of credits for the year 1917 at their full value instead of at two-thirds of their value and paid taxes upon the same as of the full value of said credits; and
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110 A. Bankston correction rec'd
W. P. Bankston correction rec'd
A. P. Woolridge. City Clerk