Commissioners Court Meeting

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Meeting Date:	01/28/2019
Texas Supreme Court Ruling
Submitted for:	Lizette Torres	Submitted By:	Lizette Torres
Department:	Auditor

Subject:

Discussion and possible action to authorize payments totaling $574,809.20 for heavy equipment dealers for tax years 2012 through 2017 as adjudicated by the Texas Supreme Court for ad valorem revenue collections; and any other matters incident thereto. [Account #1001-1320-311050]

Issue: Leased compressors included in the taxable rolls by all appraisal districts for tax years 2012 through 2017 were disputed by heavy equipment dealers.

Solution: The Supreme Court affirmed in part and reversed in part the judgement for the court of appeals. Commissioners Court to authorize payment for ad valorem revenues for tax years 2012 through 2017 as ordered by the Texas Supreme Court.

Result: Webb County Appraisal Districts officially notified the County Tax Assessor/Collector of heavy equipment dealers tax refunds for ad valorem revenues for tax years 2012 through 2017.

Background:

n/a

Previous Court Action:

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Fiscal Impact

Budget Account Number:	n/a
Funding Source:	n/a
Balance:	n/a
Financial Impact:
n/a

Attachments
2015-2017 Texas Tax Codes
Dealer Heavy Equipment totals