HomeMy WebLinkAboutOrd 1988-102 Providing for Additional Penalty to Defray Costs of Collection on Delinquent Property TaxesORDINANCE NUMBER 16,2-- QQ
AN ORDINANCE OF THE CITY OF ANNA, TEXAS, PROVIDING AN ADDITIONAL
PENALTY TO DEFRAY COSTS OF COLLECTION OF DELINQUENT PROPERTY
TAXES; PROVIDING FOR A TAX LIEN TO ATTACH TO THE PROPERTY ON
WHICH THE TAX IS IMPOSED; PROVIDING THAT ATTORNEY'S FEES MAY NOT
BE RECOVERED IN A SUIT TO COLLECT DELINQUENT TAXES SUBJECT TO THE
PENALTY; PROVIDING NOTICE OF THE DELINQUENCY AND OF THE PENALTY
TO THE PROPERTY OWNER; PROVIDING A SAVING CLAUSE AND AN EFFECTIVE
DATE.
WHEREAS, H.S. 30 which was adopted by the 67th Legislature
Of the State of Texas, First Called Session, amended the State
Property Tax Code by adding Section 33.07 thereto which allows
taxing unite that contract with an attorney for the collection of
delinquent taxes to adopt an ordinance providing that certain
delinquent taxes incur an additional penalty to defray costs of
collection; and
WHEREAS, the CITY OF ANNA, TEXAS, has contracted with an
attorney for the collection of delinquent property taxes; and
WHEREAS, the City Council of. the CITY OF ANNA, TEXAS, is
desirous of adopting an ordinance imposing an additional penalty
to defray costa of collection of delinquent property taxes,
' NOW, THEREFORE, be it ordained by the City Council of the
CITY OF ANNA, TEXAS, that:
• Section I. From end after the passage of this ordinance and
publication as may be required by law, taxes that remain
delinquent on July 1 of the year in which they become delinquent,
shall incur an additional. penalty to defray costa of collection
so long as the CITY OF ANNA, TEXAS hes contracted with an
attorney, pursuant to Section 6.30 of the Property Tex Code,
V.A.T.S., for collection of the taxes against which the
additional penalty is imposed.
Section II. The amount of the additional penalty imposed
herein shall be an amount of money equal to fifteen (15%) percent
of the amount of taxes, penalty and interest due.
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Section III. A tax lien shall attach to the property on
which the tax is imposed to secure payment of the penalty.
Section IV. If a penalty is imposed pursuant to this
ordinance, the CITY OF ANNA, TEXAS may not recover, 1n addition
thereto, attorney's fees in a suit to collect delinquent taxes
subject to the penalty,
Section V. The Tex Collector of the CITY OF ANNA, TEXAS,
Shall deliver, as required by the State Property Tex Code,
V.A.T.S., a notice of the delinquency and of the penalty to the
property owner at least thirty (30) days, and not more than sixty
(60) days, before July 1 of the year in which the taxes become
delinquent.
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Section VI. Should the CITY OF ANNA, TEXAS contract with
another taxing unit for the collection of taxes, then the
provisions of this Article shell survive and be applicable to the
delinquent texas collected by the taxing unit collecting taxes
for the CITY OF ANNA, TEXAS; and, in such event, the notice
required by Section V. hereof shall be delivered by the Tax
Collector for the contracting taxing unit.
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Section VII. It is hereby declared to be the intention of
the City Council of the CITY OF ANNA, TEXAS that the sections,
paragraphs, sentences, clauses and phrases of this ordinance are
severable; and if any phrase, clause, sentence, paragraph or
section of this ordinance shall 'be declared unconstitutional,
such unconstitutionality or Invalidity eh all not effect any of,
the remaining phrases, clauses, sentences, paragraphs or sections
of the ordinance since the name would have been enacted by the
City Council without the incorporation in this ordinance of any
such unconstitutional or invalid phrase, clause, sentence,
paragraph or section.
Section VIII. The caption of this ordinance shell be
published three (3) times in a newpaper having general
circulation of the CITY OF ANNA, TEXAS.
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This ordinance and enforcement of its provisions shell
become effective on or after its passage and publication as
required by law.
PASSED AND APPROVED BY THE CITY OF ANNA, TEXAS, on this _IiA
day of _ Lf)�, f�'W, ) 1988.
CORRECTLY ENROOLLLLEEn113II
CITY 9 RE' RY
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APPROVED: