RESOLUTION #002-23  RESOLUTIONTO WAIVE PENALTY AND INTEREST  WHEREAS, Texas Property Tax Code $33.011 authorizes the governing body ofa taxing unit to  waive penalty and interest on a tax if an act or omission of an officer, employee, or agent of the taxing unit caused or resulted in the taxpayer's failure to pay the tax before the delinquency and such taxes are paid within twenty-one days of the date  such taxes were due: and,  WHEREAS, Texas Property Tax Code provides that taxes are due upon receipt of the tax bill and  are delinquent ifnot paid before February 1 ofthe year following the year of the tax  and 6.05(i); and,  WHEREAS, on January 30, 2023, the County Judge in order to protect the courthouse personnel  and the public from the inclement weather on said day ordered the closing of the Courthouse, which prevented some persons from timely paying their 2022 property  taxes to the County Tax Assessor-Colector: and,  WHEREAS, the governing body of the City ofDeLeon (Taxing Unit) had determined it was in  the public interest for the courthouse to close and has also determined that the inability to make timely payment by certain person was due to the actions of the taxing unit and not the public at large, and for such reason those persons who attempted to timely pay their taxes should not be charged any penalties and interest on the taxes provided that such taxes are paid by close ofb business, February 8, 2023.  NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE City of  DeLeon (Taxing Unit)THAT:  1. All oft the recitals stated above are true and correct.  2. The Tax Assessor-Collector of the Taxing Unit is hereby authorized under Texas Property Tax Code $33.011 to waive any penalties and interest on the payment of the 2022 property taxes, provided said taxes are paid by close of business, February 8, 2023.  PASSED AND APPROVED THIS the 13TH Day of February, 2023  pashan Maypr  Presiding Officer of the Taxing Unit  Secretary ofthe Taxing Unit