HomeMy WebLinkAboutOrdinance No. 06-1643
THE CITY OF THE COLONY, TEXAS
ORDINANCE NO. 06- (~~
AN ORDINANCE OF THE CITY OF THE COLONY, TEXAS, IMPOSING
AN ADDITIONAL PENALTY OF TWENTY PERCENT (20%) FOR THE
COST OF COLLECTION; IMPOSING A DELINQUENCY DATE;
PROVIDING A SEVERABILITY CLAUSE; PROVIDING A REPEALER
CLAUSE; PROVIDING A PENALTY CLAUSE; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the Texas Property Tax Code, S 33.07 provides that a taxing unit may impose
an additional penalty to defray the costs of collection of delinquent property taxes that remain
delinquent after July 1; and
WHEREAS, the Texas Property Tax Code, S 33.08, provides that a taxing unit may provide
that taxes that become delinquent on or after June 1, under SS 26.07,26.15,31.03,31.031,31.032,
and 31.04, incur an additional penalty to defray the costs of collection; and
WHEREAS, the Texas Property Tax Code, S 33.11, provides that a taxing unit may provide
that taxes assessed against tangible Personal Property incur an additional penalty to defray the costs
of collection if not paid within sixty (60) days after the date that the taxes become delinquent; and
WHEREAS, SS 33.07,33.08 and 33.11, provide that the amount of such additional penalty
may not exceed the amount of compensation specified in the applicable contract with an attorney
under S 6.30 to be paid in connection with the collection of delinquent taxes; and
WHEREAS, the city council has determined that it is in the public interest to insure the
prompt payment of delinquent taxes;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF THE COLONY, TEXAS:
SECTION 1. That Ordinance 05-1615 adopted by the City of The Colony is amended to
provide that ad valorem taxes for the year 2005 and taxes due for all future years remain
delinquent on or after June 1, and April 1 for personal property, incur an additional penalty in the
amount of twenty percent (20%) of taxes, penalty and interest as provided by State law.
SECTION 2. If any section, article paragraph, sentence, clause, phrase or word in this
ordinance, or application thereto any persons or circumstances is held invalid or unconstitutional by
a Court of competent jurisdiction, such holding shall not affect the validity ofthe remaining portions
of this ordinance; and the City Council hereby declares it would have passed such remaining
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portions of this Ordinance despite such invalidity, which remaining portions shall remain in full
force and effect.
SECTION 3: That all provisions of the Ordinances of the City of The Colony, Texas, in
conflict with the provisions of this ordinance be, and the same are hereby amended, repealed, and all
other provisions of the Ordinances of the City not in conflict with the provisions of this ordinance
shall remain in full force and effect.
SECTION 4. That all provisions of the Ordinances of the City of The Colony, Texas, in
conflict with the provisions of this ordinance be, and the same are hereby amended, repealed, and
all other provisions of the Ordinances of the City not in conflict with the provisions of this
ordinance shall remain in full force and effect.
SECTION 5. This Ordinance shall become effective from and after its date of passage in
accordance with law.
PASSED AND APP~9VED B~ THE CITY COUNCIL OF THE CITY OF THE
COLONY, TEXAS THIS e!:!!... day of fi1c:tA--d--.. 2006.
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ATTEST:
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Christie Wilson, City Secretary
APPROVED AS TO FORM:
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Robert E. Ha r, City Arney'
(REH/cdb 01/31/06)
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