Officials of Microtech Computers Inc. deserve a pat on the back for putting their money behind a pledge they made to the city of Lawrence.

Now the city should figure out how to graciously accept the company’s gesture.

City commissioners approved a 50 percent property tax abatement on real estate and equipment for a $2.1 million Microtech expansion project in 1997. The company then had 45 employees and planned to hire 10 more at its new location on Legends Drive.

For various reasons, the company’s expectations didn’t pan out. Rather than growing, Microtech’s work force has declined. The company reported 39 employees a year ago and has not yet reported its numbers for this year.

Recognizing that they hadn’t met their commitment for increased employment, Microtech officials decided they should pay their entire tax bill rather than holding the city to its abatement commitment.

Although this move would strike many people as simply the right thing to do, city officials said it never had happened before. In fact when Microtech paid about $60,000 in taxes, instead of the $30,000 it was billed for, the county treasurer said she had to send the extra money back. They county, she explained, couldn’t accept money above what the company had been billed for taxes.

So, for doing what they thought was the honorable thing, Microtech officials are being rewarded with an administrative hassle. The only way the county can accept the tax money is for the city to do the paperwork to rescind the tax abatement approved in 1997.

The city should see that the necessary action to accept the Microtech money is taken promptly. This case also may suggest changes in the tax abatement policy. If the city expects companies to make good on the employment promises they make in a tax abatement application, it also needs to consider what happens if those promises aren’t kept. Even if the city doesn’t intend to force companies to give up their abatements if the don’t grow as predicted, the policy should at least have a provision for companies who voluntarily choose to repay the city if they fail to meet projections.

Congratulations to Microtech for its community-spirited action. Maybe the next time something like this happens, the city will be better prepared.