Hey everyone! If you have received a tax lien letter in the mail here is a templated letter you can send to the attorneys highlighting the concerns we have about this illegal tax. Just change out the “XX” fields with your info.
Note: This letter is not a substitute for legal advice.
Perdue Brandon Fielder Collins & Mott, L.L.P.
P.O. Box 817
Lubbock, TX 79408
09/16/2024
Dear Perdue Brandon Fielder Collins & Mott, L.L.P.
I am writing in response to the second notice of tax lien (ID# T/1001XXXXXXX dated XX/XX/2024, which I received regarding personal property taxes imposed by the Springlake-Earth Independent School District (ISD). I would like to formally contest this tax lien on the grounds that the taxes in question are being levied illegally and without proper authorization as required by Texas law.
I, as a concerned resident of the Springlake-Earth ISD, have identified the following two major legal violations related to the imposition of personal property taxes:
1. Lack of a Public Hearing (Texas Tax Code §11.14(e)):Springlake-Earth ISD failed to hold a public hearing as required under this provision. Section 11.14(e) mandates that any taxing unit seeking to tax personal property exempted under Subsection (a) must hold a public hearing after providing proper notice, allowing all residents to speak and present evidence. No such hearing was held regarding the imposition of personal property taxes.
2. Absence of a Valid Resolution or Order (Texas Tax Code §11.14(c)): A valid order or resolution authorizing the imposition of personal property taxes was never passed by the governing body of Springlake-Earth ISD. Under §11.14(c), this is a mandatory legal step for the taxation of personal property.
Despite my efforts to obtain documentation from Springlake-Earth ISD justifying these taxes, the district has failed to provide any legitimate evidence of a public hearing or a formal resolution. Instead, I was given misleading documents that pertain to real estate and agricultural taxes, which are entirely irrelevant to the personal property taxes in question.
The imposition of these taxes is illegal, and as such, the tax lien filed against me is also unlawful. It is crucial that Springlake-Earth ISD cease the illegal collection of personal property taxes, and I request that this tax lien be removed immediately.
Thank you for your prompt attention to this matter. I look forward to your response and resolution of this issue.
Sincerely,
Your Name
Address
City, TX Zip
Phone Number