Discuss, consider and take appropriate action on a resolution authorizing the Presiding Officer of the Williamson County Commissioners Court to execute a Deed Without Warranty from Williamson County, Texas to Abraham Eliashar pertaining to property described as a Lot 12, Block 70 ARB Bartlett, City of Bartlett, Williamson County, Texas being that property more particularly described in Volume 332, Page 15 of the Deed Records and Document 2011028185 of the Official Public Records Williamson County, Texas Tax Account No. R007803.

In 2010, Williamson County filed a lawsuit to collect delinquent property taxes on behalf of itself, Bartlett Independent School District, the City of Bartlett, Texas, and the Donohoe Creek Water Shed vs. William Lyons et al. On December 13th, 2010 a judgment was signed ordering foreclosure of the tax lien. Pursuant to the Property Tax Code, in March of 2011, the property was offered for sale at a public tax foreclosure sale. The property did not receive a bid and was taken into trust by the County for the use and benefit of all the taxing jurisdictions. This property has been held in trust with an exempt status since December 2011 and has therefore been completely exempt from taxation since that date. Abraham Eliashar, a resident of Cedar Park, Texas has tendered a purchase offer of $1,950, which is an amount greater than the amount due in the judgment of foreclosure. Mr. Eliashar’s offer would therefore pay off all taxes due, as well as the costs of court incurred in the foreclosure process. By accepting this offer, the County is also removing this property from exempted tax status, meaning the property will once again generate tax revenue for all the applicable taxing entities listed above.

For the reasons stated herein, it is my recommendation to accept this offer by the Abraham Eliashar.