ORD 2006-36TOWN OF TROPHY CLUB, TEXAS
ORDINANCE NO. 2006-36
AN ORDINANCE OF THE TOWN OF TROPHY CLUB, TEXAS
FIXING AND LEVYING MUNICIPAL AD VALOREM TAXES FOR
THE FISCAL YEAR BEGINNING OCTOBER 1, 2006, AND
ENDING SEPTEMBER 30, 2007, AND FOR EACH FISCAL YEAR
THEREAFTER UNTIL OTHERWISE PROVIDED, AT A RATE OF
$.43051 PER ONE HUNDRED DOLLARS ($100.00) ASSESSED
VALUATION ON ALL TAXABLE PROPERTY WITHIN THE
CORPORATE LIMITS OF THE TOWN; DIRECTING THE
ASSESSMENT THEREOF TO PROVIDE REVENUES FOR THE
PAYMENT OF CURRENT OPERATION AND MAINTENANCE
EXPENSES AND INDEBTEDNESS OF THE TOWN; APPROVING
THE TAX RATE AND LEVY AND NOTIFYING THE PUBLIC THAT
THIS TAX RATE WILL RAISE MORE TAXES FOR
MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX
RATE.; PROVIDING FOR DUE AND DELINQUENT DATES
TOGETHER WITH PENALTIES AND INTEREST PROVIDING
FOR PAYMENT TO THE TOWN ASSESSOR/COLLECTOR;
PROVIDING FOR PENALTY AND INTEREST; PROVIDING A
CUMULATIVE CLAUSE; PROVIDING A SAVINGS CLAUSE;
PROVIDING A SEVERABILITY CLAUSE; PROVIDING
PUBLICATION; PROVIDING FOR ENGROSSMENT AND
ENROLLMENT; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Town Council of the Town of Trophy Club, Texas (the
"Town") hbreby finds that the tax for the fiscal year beginning October 1, 2006,
and ending September 30, 2007, hereinafter levied for current expenses of the
Town and the general improvements of the Town and its property, must be levied
to provide the revenue requirements of the budget for the ensuing year; and
WHEREAS, the Town Council has approved on the 18th day of
September 2006, the budget for the fiscal year beginning October 1, 2006, and
ending September 30, 2007; and
WHEREAS, all statutory and constitutional requirements concerning the
levying and assessing of ad valorem taxes have been completed in due and
correct time, including providing notice of and conducting a public hearing
regarding the ad valorem tax levied hereby.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF
THE TOWN OF TROPHY CLUB, TEXAS:
SECTION 1.
APPROVING THE TAX RATE AND LEVY
There is hereby levied and ordered to be assessed and collected for the
fiscal year beginning October 1, 2006, and ending September 30, 2007, and for
each fiscal year thereafter until otherwise provided, on all taxable property, real,
personal and mixed, situated within the corporate limits of the Town of Trophy
Club, Texas, and not exempted by the Constitution of the State, valid State laws
or this ordinance, a tax of $.43051 on each One Hundred Dollars ($100.00)
assessed value of taxable property, which shall be apportioned and distributed
as follows:
(a) For the purpose of defraying the maintenance and operation expenses
of the municipal government of the Town, a tax of $.36723 on each One
Hundred Dollars ($100.00) assessed value of all taxable property; and
(b) For the purpose of the payment of principal and interest on the debt of
the Town, a tax of $.06328 on each One Hundred Dollars ($100.00)
assessed value of all taxable property.
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE.
SECTION 2.
DUE DATE AND DELINQUENCY DATE
All ad valorem taxes shall become due and payable on October 1, 2006,
and all ad valorem taxes shall become delinquent after January 31, 2007. There
shall be no discount for payment of taxes on or prior to January 31, 2007. A
delinquent tax shall incur all penalty and interest authorized by law, Section
33.01 of the Texas Property Tax Code, as amended, to wit: a penalty of six
percent (6%) of the amount of the tax for the first calendar month the tax is
delinquent plus one percent (1 %) for each additional month or portion of a month
the tax remains unpaid prior to July 1 of the year in which it becomes delinquent.
Provided, however, a tax delinquent on July 1 incurs a total penalty of
twelve percent (12%) of the amount of the delinquent tax without regard to the
number of months the tax has been delinquent. A delinquent tax shall also
accrue interest at a rate of one percent (1%) for each month or portion of a
month the tax remains unpaid. Taxes that become delinquent on or after
February 1, 2007, but not later than May 1, 2007, that remain delinquent on July
1, 2007, incur an additional penalty of fifteen percent (15%) of the amount of
taxes, penalty and interest due; however, taxes that become delinquent on or
after June -1, 2006 and for which split payment has been allowed under Section
31.03, 31.Q31, 31.032, or 31.04 of the Texas Property Tax Code incur an
additional penalty of fifteen percent (15%). All such additional penalties are to
defray the costs of collection due pursuant to the contract with the Town's legal
counsel as authorized by Section 6.30 of the Texas Property Tax Code, as
amended.
SECTION 3.
DENTON COUNTY TAX ASSESSOR/COLLECTOR
Taxes shall be payable in full at the office of the Denton County Tax
Assessor/Collector, 1505 E. McKinney, P.O. Box 1249, Denton, Texas 76201-
4322. The Town shall have available all rights and remedies provided by law for
the enforcement of the collection of taxes levied under this Ordinance.
SECTION 4.
PENALTY AND INTEREST
All delinquent taxes shall bear interest as provided by State law, in
addition to the penalties set forth herein.
SECTION 5.
CUMULATIVE CLAUSE
This ordinance shall becumulative of all provisions of the Ordinances of
the Town,'except when the provisions of this Ordinance are in direct conflict with
the provisions of such Ordinances, in which event the conflicting provisions of
such Ordinances are hereby repealed.
SECTION 6.
SAVINGS CLAUSE
All rights and remedies of the Town are expressly saved as to any and all
violations of the provisions of any other ordinance affecting ad valorem taxes
which have secured at the time of the effective date of this Ordinance; and, as to
such accrued violations and all pending litigation, both civil and criminal, whether
pending in court or not, under such Ordinances same shall not be affected by this
Ordinance but may be prosecuted until final disposition by the court.
SECTION 7.
SEVERABILITY CLAUSE
The sections, paragraphs, sentences, phrases, clauses and words of this
Ordinance are severable, and if any section, article, sentence, clause, phrase, or
word in this Ordinance or application thereof to any person or circumstance is
held invalid or unconstitutional by a Court of competent jurisdiction, such holding
shall not affect the validity or the remaining portions of this Ordinance, and the
Town Council hereby declares it would have passed such remaining portions of
this Ordinance despite such invalidity, which remaining portions shall remain in
full force apd effect.
SECTION 8.
PUBLICATION CLAUSE
The Town Secretary is hereby directed to publish the Caption, Penalty,
and Effective Date Clause of this Ordinance as required by Section 52.011 of the
Texas Local Government Code.
SECTION 9.
ENGROSSMENT AND ENROLLMENT
The Town Secretary is hereby directed to engross and enroll this
Ordinance by copying the caption, publication clause, and effective date clause
in the minutes of the Town Council and by filing this Ordinance in the ordinance
records of,the Town.
SECTION 10.
EFFECTIVE DATE
This ordinance shall become effective from and after its date of passage
and publication as required by law.
PASSED AND APPROVED by the Town Council of the Town of Trophy
Club, Texas this the 18TH day of September 2006.
ATTEST:
Town secretary
Town of Trophy Club, Texas
[SEAL]
APPROVED AS TO FORM:
Town Attorney,
Town of Trophy Club, Texas
�—Se�
Mayor
Town of Trophy Club, Texas