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Authority of Individual Office Holder as to Bankruptcy Claim

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October 10, 2019, 14:07
Jim Tirey
Authority of Individual Office Holder as to Bankruptcy Claim
Our tax assessor-collector has claims for some taxes and fees in a bankruptcy involving an automobile dealership. He has received ballots to approve or disapprove of the reorganization plan.

My question is, can he file those himself, or does he need to get the Commissioners Court to approve them? He would certainly collect the money in question without commissioner action, but I certainly think that the court would have to vote to make any formal legal intervention into the bankruptcy proceedings?
October 16, 2019, 15:30
I have been through this once before for for back ad valorem taxes owned for the breach of a tax abatement agreement that was heard in the bankruptcy court....

Each taxing entity represented by the assessor-collector was asked to approve making the claim in bankruptcy court to avoid any issues....
Our tax attorneys presented the issues in the bankruptcy court and we were paid prior to the other creditors since taxes have a preferential position....

That was 20 years ago....not sure if anything has changed in that time.