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e e ORDINANCE NO. 99-2364 AN ORDINANCE OF THE CITY OF LA PORTE, TEXAS, AMENDING CHAPTER 66, TAXATION, SECTION 66-32 OF THE CODE OF ORDINANCES OF THE CITY OF LA PORTE, BY PROVIDING FOR A PENALTY TO DEFRAY COSTS OF COLLECTING DELINQUENT PROPERTY TAXES PURSUANT TO TEXAS TAX CODE, SECTION 33.07 AND 33.08; FURTHER PROVIDING A SAVINGS CLAUSE; FINDING COMPLIANCE WITH THE OPEN MEETINGS LAW; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Council of the City of La Porte deems it necessary to have a declared policy regarding the expense of collecting delinquent property taxes due to the City; and all entities to collect for. WHEREAS, said City Council is of the opinion that said expense of collecting delinquent taxes should be borne by the delinquent properties and their owners who are responsible for incurring such expenses; and WHEREAS, the Texas Legislature in enacting the Texas Tax Code, Sections 33.07 and 33.08 has authorized the adoption of an additional penalty to be added to delinquent taxes to offset the costs of collection for the current year and each succeeding year thereafter; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LA PORTE: Section 1. Chapter 66, TAXATION, Section 66-32, Additional Penalty for Collecting Delinquent Taxes Owed to City, of the Code of Ordinances of the City of La Porte shall hereinafter be amended to read as follows, to wit: "Sec. 66-32. Additional penalty for collecting delinquent taxes owed to city. (a) 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 gen~ral revenue and the taxpayers who pay on time, should be