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HomeMy WebLinkAboutO-1981-1288 . . ORDINANCE NO. 1288 . AN ORDINANCE PROVIDING FOR CERTAIN ADDITIONAL PENALTY IN CONNECTION WITH DELINQUENT TAXES OWED TO THE CITY OF LA PORTE (HEREINAFTER REFERRED TO AS THE "TAXING UNIT") BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LA PORTE: . Section 1. It shall be the declared policy of the Taxing Unit that the expenses of collecting delinquent taxes owed to the Taxing Unit now an unfair burden on the general revenue and the taxpayers who pay on time, should be borne instead by the delinquent properties and their owners who are responsible for causing such expenses; and to effectuate this policy, the Taxing Unit hereby orders that such costs be charged against, the delinquent properties and their owners as "Additional Penalty" as herein provided, and the same are hereby made a part of the tax liens against the delinquent property to which each such costs is attributable. "~. Section 2. The Taxing Unit's designated Attorney with whom the Taxing Unit has contracted pursuant to Section 6.30 of the Property Tax Code, VTCA, shall assist, by suit or 'otherwise, in the collection of delinquent taxes owed to the Jurisdiction, and to recover such costs, Jurisdiction shall be entitled to and shall collect an Additional Penalty of fifteen percent (15%) of the delinquent taxes, penalty and interest due on each delinquent' property at the time of collection, before or after suit and/or foreclosure sale, provided further that as to payment of taxes delinquent and owing from the most current year, the Additional Penalty as to that year shall be added as specified above at the maximum of fifteen percent (15%) commencing July 1 of the calendar year next succeeding the year for which taxes are due. Section 3. If any provision of the Ordinance or the application thereof to any person or circumstances is held to be invalid, such invalidity shall not affect other provisions or applications of this Ordinance which can be given effect without the invalid provisions or application, and to this end provisions of the Ordinance . .....--..... . . Ordinance No. 1288 , Page 2. '.' are declared to be severable. It is further specifically provided that if any of the Additional Penalty herein provided ever should be determined upon final adjudication to be in excess of the amount(s) allowed by any applicable law(s), then any such Additional Penalty nevertheless shall be valid and collectable for the maximum amount(s) allowed by law, the same as if such maximum amount(s) had been ,specifically ordained herein in words and figures. - ~ Section 4. If it ever should be determined by a final adjudication that this action should have been in some form other than an Ordinance, then and in that event, the above and foregoing shall be considered to have been passed, approved and adopted by the governing body of the Taxing Unit as a Resolution or an Order or in whatever form is legally necessary under Section 33.07, Property Tax Code, VTCA, or any other applicable statute, to impose the charges above specified. Section 5. This Ordinance shall be effective on and after January 1, 1982. All previous Ordinances currently in effect imposing a Collection Expense on delinquent taxpayers in the nature of an Additional Penalty are hereby revoked effective January 1, 1982. . PASSED AND APPROVED, this the 1981. 4th day of November , CITY OF LA PORTE 1fY (J)Jt , _ J. J. Meza, Mayor ATTEST,: Aip!/1~ . APPROVED: ,,,....