o Rockwall City levied property taxes of $12,000,000 for 2011. The taxes were levied on January 1,..

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o Rockwall City levied property taxes of $12,000,000 for 2011. The taxes were levied on January 1, 2011. Rockwall expects $80,000 to be uncollectible. Three-fourths of the taxes receivable are expected to be collected within the 2% discount period. Another $1,000,000 of taxes receivable should be collected before year-end but after the discount period. The balance of the collectible taxes is expected to be collected at a uniform rate over the first 10 months of 2012. o Rockwall collected $9,100,000 (before discounts) of its taxes receivable prior to the end of the discount period. The balance of the taxes receivable is past due. o Rockwall wrote off taxes receivable of $30,000 as uncollectible.

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