HomeMy WebLinkAboutO-2018-3729 Early penalty on delinquent taxes for tax year 2018ORDINANCE 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.
Section 4. In the event any clause, phrase, provision, sentence, or part of this Ordinance or the
application of the same to any person or circumstance shall for any reason be adjudged invalid or held
unconstitutional by a court of competent jurisdiction, it shall not affect , impair, or invalidate this Ordinance as
a whole or any part or provision hereof other than the part declared to be invalid or unconstitutional; and the
City Council of the City of La Porte, Texas, declares that it would have passed each and every part of the same
notwithstanding the omission of any such part.
Section 5. This ordinance shall be effective from and after its passage and approval, and it is so
ordered.
PASSED AND APPROVED this day of y��lJioM�,�ex. , 2018.
CITY OF LAPO.FfT , T AS
BY:
Louis/ R. Rigby
Mayor -
ATTEST:
By:
Patrice Fogarty
City Secretary
APPROVED:
By:i�Gf/{'�
Clark Askins
Assistant City Attorney