CITY OF PALACIOS, TEXAS  SPECIAL CITY COUNCIL MEETING  MINUTES March 30, 2023  SPECIAL CITY COUNCIL MEETING  A regular City Council meeting was held by the City Council ofthe City of Palacios on March 30, 2023, at  6:00 p.m., in Council Chambers located at 311 Henderson, Palacios, Texas 77465. Mayor. Jim Gardner" called the City Council meeting to order at 6:00PM.  CALLTO ORDER  CERTIFICATION OF A QUORUM Mayor. Jim Gardner certified a quorum was present. ATTENDANCE ROLLCALL Mayor; Jim Gardner, Present Coumcilmember Place 6, Donna Schulman, Present Councilmember Place 5, Raylymn Samora, Present Coucilmember; Place 4, Troy Lewis, Present Coumcilmember Place 3, Chip Woolf, Present Coucilmember; Place 2, Sharon Trainor, Present Councilmember Place 1, Lary Glenn, Absent CITY STAFF IN ATTENDANCE: Cynthia Raleigh, City Manager Ame Marie Odefey, Cily Attorney Aleigha Galvan, City Secretary Palacios Police Chief, Tobie Bias INVOCATION & PLEDGES Palacios Flags.  Mayor Gardner ledi the Council, Staff and Citizens inj prayer and pledges to the U.S., Texas, and  CITIZEN COMMUNICATION FORUM: - Public Comments  Emily Garcia spoke about her disapproval of the ridiculous negative behavior she has witnessed over the last several weeks from Council and some members of the public. She asked them to be  the professional. leaders they were elected to be.  CITY OF PALACIOS SPECIAL CITY COUNCIL MEETING MINUTES - MARCH 30, 2023    2) Greg Bandish spoke to Council comparing Palacios to Mayberry, from the Andy Griffith Show. Bandish. stated the Cily doesn' '1 need a group of lawyers to prevent people from trying to be apart 3) Janie Samora, Coucilmember Samora' ' mother, spoke about her disappointment with the person who made allegations against her daughter; Councilmember Raylymn Samora, and the newspaper forreporting without getting the) whole. story. Mrs. Samoradefended: herdaughter; telling the public about several personal reasons the taxes went umpaid, claiming full responsibility. 4) Joe Monk passed out a tax roll sheet with Coumcilmember Samora' 's property address showing a balance due as of 3/22/23. Monk spoke about a legal ruling, from the City of Alamo where a Councilperson, forfeited their seat due to excused absences and compared it to his claim of 5) Janel Sosa spoke about her disapproval of the allegations against Coumcilmember Samora. Sosa was upset that. Joe Monk is causing the City and taxpayers thousands ofdollars in legal fees and complaining about aj few hundred dollars in umpaid taxes. Sosa claimed that Monk doesn't pay taxes to the City of Palacios. Sosa asked City Attorney, Ame Marie Odefey her hourly, fee, and asked for a copy ofo all legal fees charged to the Cily pertaining to. Joe. Monk's claims against the City for the past two years. Sosa claimed the City camnot conduct regular business due to the 6) Jennifer Chau, County Attorney, spoke about Joe Monk's allegations regarding Councilmember Samora's delinquent taxes. Ms. Chau stated the County Attorney' s office governs delinguent taxes, and she has authority over" the matter. Chau explained the property was changed into Coucilmember Samora' 's name in. December" of2022, andi was the owner on record as ofJamary 1,2023. Chauj further explained that Coumcilmember Samora would not be personally liable for the taxes owed at the begimning of 2023 due to her not being able to receive notice in a timely manner. Chau. said it would be umconstitutional of her to charge Coucilmember Samora, for the  ofil.. Bandish also let Comcilmember Samora know that he supported her.  Councilmember Samoraj forfeiting her. seat.  problems Mr: Monk is causing.  taxes owed, and no court wouldsupport her in doing SO.  CLOSEDEXECUTIVE SESSION  Pursuant to Texas Government Code $551.071(2) to discuss a matter in which the duty oft the attorney to the governmental body under the' Texas Disciplinary Rules ofl Professional Conduct of the State Bar ofTexas clearly conflicts with the Texas Open Meetings Act. Pursuant to Texas Government Code $551.074(a)(2) to deliberate charge by Joel Monk against a public officer to-wit: charge that Councilmember Raylynn Samora forfeited her office by lacking, at any time during thet term of office for which elected, any qualification for the office prescribed  by this Charter or by State Law (Charter $3.07(b)(1)).  NOTE: PURSUANTTO CHARTER $3.05, THE CITY COUNCIL SHALL BE' THE SOLE JUDGE OF WHETHER THE QUALIFICATIONS SET FORTH INTHE CHARTER AND BY LAW] HAVE BEEN MET BY ITS MEMBERS AND OF THE GROUNDS FOR FORFEITUREOF THEIR OFFICES. DECISIONS! BYTHE CITY COUNCIL, ASTO ELECTION AND QUALIFICATIONS OFI ITS MEMBERS SHALL: BE CONSIDERED FINAL. Coucilmember Samora requested deliberations and discussions with legal council be held in open session. Councilmember Woolfaskedi to go into closed: session with City Attorney uder Texas  Govermment Code, $551.071(2). Council recessed at 6:23pm.  CITY OF PALACIOS SPECIAL CITY COUNCIL MEETING MINUTES - MARCH 30, 2023    RECONVENE TOOPEN/ REGULAR SESSION  City Council shall reconvene in open session and may discuss, consider, and take possible action on any item listed. Mayor Gardner reconvened open session at 6:43pm. City Attorney, Anne Marie Odefeystatedi the case byreading an email from. Joe Monk to City, Secretary, Aleigha Galvan,, from March. 24, 2023, claiming Coucilmember Samora hadj forfeited her seat on council by allowing her taxes to become delinquent as ofFebruary 1, 2023. Monk's email also claimed Councilmember Schulman' ' presence did not count in the March 18"h Special Cily Council meeting, therefor causing a lack ofa quorum, and Ordinance No. 2023-0-09, didnot pass. Odefey addressed. Monk' 's claim that Commcilmember Schulman' 's presence didi not make a quorum, stating the information incorrect; stating Councilmember Schulman presence didi inj fact count towards the quorum, andi the ordinance still passes. Councilmember Samora reada statement, pleading her case, and County. Atlorney, Jennifer Chau, spoke as a witness on Samora's behalf, claiming again, it would be umconstitutiond to hold Samora responsible for the umpaid taxes (see attachment "A"). Chau also stated that the responsible party would be the previous owners, Mr. and Mrs. Samora. Odefey addressed. Monk's comments made from citizen's forum regarding the coumeilmemberfrom. Alamo Cityforfeiting their seat, was not the same as Coucilmember Samora's situation, stating our Charter reads differently. Monk argued the due dates oftaxes coincide with the city' 'sf fiscal year calendar from October 1- September" 30, stating the taxes then became due on. Feb. 1 by the current property owner; and that the City taxes fall under the City's rule. Odefey let Monk know that the City has delegated the responsibility to the Coumty. Chau stated the taxes are assessed with the tax year, and not the city'sfiscal year, and that property tax collection, goes before the County Attorney to prosecute. Councilmember Schulman asked Monk ifhe) was an attorney and discussed the amount claimed to be owed by Samora, and compared it to thej fee of the Cily Attorney, per hour. Mayor called for ai motion. Councilmember Woolfmade ai motion that Councilmember Raylynn Samora hadi notj forfeited her office. Motion seconded. by Coucilmember Schulman. 4/1Vote. Voting "yay", Coucilmembers Woolf Lewis, Schulman, and Mayor Gardner. Voting "nay" Coumcilmember Trainor. Motion  passed. ADJOURNMENT  Meeting Adjourned by Mayor Gardner at 7:00PM.  /Jim Gardner, MAYOR hk  ATTEST:  o  / R  CITYS SECRETARY  ga  CITY OF PALACIOS SPECIAL CITY COUNCIL MEETING MINUTES- - MARCH 30, 2023    1700 Seventh Street, Rm. 305 Bay City, Texas 77414-5034  Phone: (979)244-7645 Fax: (979)244-7647  JENNIFER KIM CHAU County Attorney Matagorda County, Texas March 30, 2023  Re:Public Legal Opinion; Assessment of City of Palacios municipal taxes collected by the Matagorda County Tax - Assessor Collector and Legal Obligation of Delinquent' Taxes  Dear Palacios:  My office has been requested toj provide a legal opinion regarding a recent allegation from a Matagorda County resident against Palacios City Councilwoman Raylynn Samora. As this office represents the County and not the City ofPalacios, my opinion shall be limited to the County's authority and legal precedence of delinquent taxes and a taxpayer's obligation, and shall not  address any legal questions arising from the Palacios City Charter.  Question:  Is Raylynn Samora personally liable for delinquent taxes for the property identified as 45870 in  Matagorda County for Tax Year 2022?  Pertinent Facts:  Property 45870 was owned by Mr. and Mrs. Raymond Samora on January 1, 2022. A deed transferring the real property to Raylynn Samora was recorded in the Official Deed Records of  Matagorda County, Texas, Official Number 2022-8460 on December 7,2022.  Governing Law:  Texas Tax Code: 32.01(a): On. January 1 ofeach year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed for the year on the property, whether or not the taxes arei imposed in the year the lien attaches. The lien exists  in favor of each taxing unit having power to tax the property.  Texas Tax Code 32.07:  (a) Except as provided by Subsections (b) and (c) of this section, property taxes are the personal obligation of the person who owns or acquires the property on January 1 of the year forwhich the taxi is imposed or would have been imposed had property not been omitted as described under Section 25.21. A person is not relieved of the obligation because he no  longer owns the property.  Alachmunt "A    (b) The person in whose name a property is required to be listed by Section 25.13 of this (c) A qualifying trust as defined by Section 11.13() and each trustor of the trust are, jointly and severally liable for the tax imposed on the interest of the trust in a residence homestead.  code is personally liable for the taxes imposed on the property.  Legal Analysis and Opinion:  As Texas Tax Code $32.01(a) states, all real property in Matagorda County is assessed for taxes on January 1 of each year. Further, Texas Tax Code $32.07 explains that the party that is Councilwoman Raylynn Samora acquired Property 45870 on December 7, 2022. The County, as the contracted authority to collect taxes on behalf of the City of Palacios, did show delinquent taxes for the 2022 tax year. Taxes for the 2022 year are usually not due to be paid until January 31, 2023. None of the other exceptions for a later due date would apply ini this matter. As the record and titleholder of Property 45870 was not Councilwoman Samora, when the County would have pursued delinquent collection for the 2022 tax year, the County would not have legal Initiating a suit against Councilwoman Samora personally for any portion of the 2022 delinquent taxes would also have been unconstitutional, as the Councilwoman would have not been able to receive notice of taxes for that property and could not have timely availed herself of the other administrative or legal remedies under the Texas Tax Code and the Texas Constitution. Even ift there was a private contract between Councilwoman Samora and the previous owners for the Councilwoman to pay the taxes, from the County'sp perspective, the private contract would not have alleviated the former owners oftheir tax liability. (Texas Tax Code. 32.07(a)...A person is not Conclusively, my legal opinion on bchalfofMatagorda County Attorney's Office is that we could not proceed with collections against Councilwoman Samora for the 2022 delinquent taxes, as she was factually and legally not the owner of the property as of. January 1, 2022, and could not be  responsible for those taxes ist the record owner on January 1 oft the tax year.  authority to collect against Councilwoman Samora. (emphasis added)  relieved ofthe obligation because he no longer owns the property.)  held personally liable for them.  Sincerely, &  Encl.