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Section 5: Section IV of Form ROW-E-49

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Taxing Agencies (Whole Taking Only)

On whole takings, join taxing agencies within jurisdiction of the taking. Since the taxing agencies are losing collateral for taxes owed, the agencies will receive consideration in the final judgment. The same concept applies on partial takings where the value of the remainder is so diminished that taxing agencies will not be fully compensated for taxes owed. List the taxing agency and the name, title and address of the proper or correct person to be served. On partial takings, do not list taxing agencies unless a pending tax suit or a tax lien exists as a result of a previous lawsuit.

The agents for service for the typical tax agencies include:

  • For county: (person's name), county judge
  • For city: (person's name), mayor or city secretary
  • For independent school district: (person's name), superintendent

The department should cooperate with the taxing agencies in the area if the taxing agencies request notification of ED lawsuit filings. However, the taxing agencies only need to be served with notice when they are joined as parties (as described above).

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