HomeMy WebLinkAboutO-1999-2364
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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
Ordinance No. 99-23"
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borne instead by the delinquent properties and their owners who are
responsible for causing such expenses. To effectuate this policy, the
taxing unit hereby orders that such costs be charged against the
delinquent properties and their owners as an additional penalty as
provided in this section, and such charges are hereby made a part of the
tax liens against the delinquent property to which each such costs is
attributable.
"(b) The taxing unit's designated attorney with whom the taxing unit has
contracted pursuant to V.T.C.A., Tax Code ~ 6.30 shall assist, by suit or
otherwise, in the collection of delinquent taxes owed to the jurisdiction,
and, to recover such costs, the jurisdiction shall be entitled to and shall
collect an additional penalty of 15 percent 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, and 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 at the
maximum of 15 percent commencing July 1 of the calendar year next
succeeding the year for which taxes are due, provided further that the
collector of said penalty shall deliver a notice of delinquency and of the
penalty to the property owner at least 30 and not more than 60 days
before July 1."
Section 2. If any section, sentence, phrase, clause, or any part of any section,
sentence, phrase, or clause, of this ordinance shall, for any reason, be held invalid,
such invalidity shall not affect the remaining portions of this ordinance, and it is hereby
declared to be the intention of this City Council to have passed each section, sentence,
phrase or clause, or part thereof, irrespective of the fact that any other section,
sentence, phrase or clause, or part thereof, may be declared invalid.
Ordinance No. 99-2.
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Section 3. The City Council officially finds, determines, recites and declares
that a sufficient written notice of the date, hour, place and subject of this meeting of the
City Council is posted at a place convenient to the public at the City Hall of the City for
the time required by law preceding this meeting, as required by the Chapter 551, Tx.
Gov't Code; and that this meeting has been open to the public as required by law at all
times during which this ordinance and the subject matter thereof has been discussed,
considered and formally acted upon. The City Council further ratifies, approves and
confirms such written notice and the contents and posting thereof.
Section 4. This Ordinance shall be effective from the date of its passage and
approval, and it is so ordered.
PASSED AND APPROVED this the I'-H. day of {)tIo6-tr
,1999.
CITY OF LA PORTE
)6J/rr.7~ ~~( t
~or an L. alone, ayor
ATTEST:
Martha Gillett,
City Secretary