HomeMy WebLinkAboutORD 83-06 - Property TaxORDINANCE, 83-6 449
AN ORDINANCE ENACTED PURSUANT TO SECTION 33.07 OF
THE PROPERTY TAX CODE PROVIDING FOR AN ADDITIONAL
FIFTEEN PERCENT (15%) PENALTY TO BE ASSESSED ON
DELINQUENT TAXES, PENALTY AND INTEREST AFTER
JULY 1 OF THE YEAR FOR WHICH THEY BECOME DUE TO
DEFRAY THE COSTS OF COLLECTION, SHOULD THE CITY
CONTRACT WITH AN ATTORNEY PURSUANT TO SECTION 6.30
OF THE PROPERTY TAX CODE FOR THE PURPOSES OF
COLLECTION, AND PROVIDING FOR A TAX LIEN TO ATTACH
TO PROPERTY IN ORDER TO SECURE PAYMENT OF SAID
PENALTY, AND PROVIDING THAT PROPERTY MAY BE SOLD
AND THE PROCEEDS THEREFROM USED TO SECURE PAYMENT
OF SAID PENALTY WITH OVERAGE GOING TO THE PROPERTY
OWNER AND INCLUDING PROVISIONS FOR NOTICE TO
DELINQUENT PROPERTY OWNERS.
WHEREAS,
Section 33.07 of
Vernon's
Tex. Ann.
Tax
Code
provides that an
additional penalty
of not
more than 15%
of
t h e
00 tax, penalty and interest may be added to such tax, penalty and
CD interest on delinquent taxes after
� Jul 1 of the q Y Year in which
0 they become delinquent when a tax unit or appraisal district has
Q
Q retained a private attorney for collection of delinquent taxes;
and,
WHEREAS, in order to defray the cost of attorney's fees for
the collection of such delinquent taxes it is to the advantage of
the taxpayers in this political subdivision to adopt the
provisions of Section 33.07 of the Vernon's Tex. Ann. Tax Code;
now, therefore,
BE IT ORDAINED by the City Council of the City of Georgetown
as follows:
Section 1. Should any taxpayer not pay the taxes owing by
such taxpayer to the City of Georgetown and those taxes remain
delinquent on July 1 of the year in which they become delinquent
said taxpayer shall incur an additional penalty to defray costs
of collection. The City of Georgetown or other unit that
collects taxes for the City may contract with an attorney
pursuant to Section 6.30 of the Property Tax Code for such
collection and collect from the taxpayer, in addition to the
taxes owing, a sum or panalty not to exceed fifteen percent (15%)
of the amount of taxes, penalty and interest due.
Section 2. In order to insure collection of the aforesaid
penalty, a tax lien shall attach to the property on which the tax
is imposed to secure payment of the penalty. Should the penalty
not be paid the property may be sold and the proceeds therefrom
�1
450
used to secure payment of said penalty with the overage, if any,
going to the property owner. The collector of taxes for said
City shall deliver notice of delinquencX of the penalty to the
property owner at least 30 days and not more than 60 days before
July 1 of the year in which the said taxes become delinquent.
READ, PASSED AND APPROVED on first reading this � day of
d , 1983.
READ, PASSED AND APPROVED on second reading this 12 day of
April , 1983.
ATTESQT..
i
JIM (, L ERT, CITY SECRETARY
APPROVED:
JOE S. MCMASTER, CITY ATTORNEY
U-- C- "
J ►J C. DOERF ER, MAYOR