The City Council of the City of Collinsville has discussed the economics of collecting its own taxes v. allowing the Grayson County Tax Office to collect the said taxes, including delinquent taxes, and it appearing to the City Council of the City of Collinsville that it would be economically feasible to allow the Grayson County Tax Collector to collect the said taxes, including delinquent taxes. It has come to the attention of the City Council of the City of Collinsville that the delinquent tax records for the City of Collinsville have been lost or inadvertently destroyed and are not available and that any delinquent taxes for which records are not available shall be forgiven.
[HISTORY: Adopted by the City Council of the City of Collinsville as indicated in article histories. Amendments noted where applicable.]
[Adopted 5-5-1987 by Ord. No. 237]
Upon the passage of this article, the City Clerk of Collinsville is hereby directed to deliver the records available for the collection of all taxes for the City of Collinsville, including delinquent taxes, to the Grayson County Tax Collector. It is further provided that those delinquent taxes for which records are not available are hereby forgiven.
[Adopted 12-10-2007 by Ord. No. 457]
The goods-in-transit, as defined in V.T.C.A., Tax Code § 11.253(a)(2), as amended by House Bill 621, enacted by the 80th Texas Legislature in Regular Session, shall remain subject to taxation by the City of Collinsville, Texas.