O-2018-3729 Early penalty on delinquent taxes for tax year 2018

Browse Search

ORDINANCE NO. 2018-3729 AN ORDINANCE PROVIDING FOR A PENALTY TO DEFRAY COSTS OF COLLECTING DELINQUENT PROPERTY TAXES PURSUANT TO TEXAS PROPERTY TAX CODE SECTION 33.11; PROVIDING FOR SEVERABILITY; FINDING COMPLIANCE WITH THE OPEN MEETINGS LAW; AND PROVIDING AN EFFECTIVE DATE HEREOF. WHEREAS, Section 33.11 of the Texas Property Tax Code authorizes a taxing unit to add an additional early penalty not to exceed twenty percent (20%) of the amount of delinquent taxes, penalty and interest to each delinquent tax imposed on tangible personal property that becomes delinquent on or after February 1 of a year, if the taxing unit has contracted with an attorney pursuant to Section 6.30 of the Texas Property Tax Code and the taxes on the personal property become subject to the attorney's contract before July 1 of the year in which the taxes become delinquent; WHEREAS, the City of La Porte is under contract with a law firm pursuant to Section 6.30 of the Texas Property Tax Code; and WHEREAS, the City Council of the City of La Porte has determined that the Code of Ordinances, City of La Porte, Texas, does not contain a provision to address tangible personal property delinquent taxes related to Texas Property Tax Code Section 33.11; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LA PORTE, TEXAS THAT: Section 1. The matters and facts recited in the preamble of this resolution are hereby found and determined to be true and correct. Section 2. An additional early penalty on delinquent tangible personal property taxes for tax years 2018 and subsequent years is hereby authorized and imposed, as provided by Section 33.11 of the Texas Property Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the tax becomes delinquent on or after February 1 of a year and remains delinquent on the 60th day thereafter. 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 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 posting thereof.