ORD 1988-09TOWN OF TROPHY CLUB, TEXAS
ORDINANCE NO. 0 88--09
AN ORDINANCE OF THE TOWN OF TROPHY CLUB,
TEXAS, PROVIDING FOR THE IMPOSITION OF AN
ADDITIONAL PENALTY ON DELINQUENT TAXES;
PROVIDING A SEVERABILITY CLAUSE; DECLARING
AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE
WHEREAS the Town of Trophy Club, Texas has contracted
with an attorney to collect its delinquent taxes pursuant to
the authority granted in Section 6.30 of the Property Tax Code;
and
WHEREAS the contract provides that the attorney is to be
paid a fee of 150 of all delinquent taxes, penalty and interest
that are collected; and
WHEREAS Section 33.07 of the Property Tax Code provides
that an additional penalty secured by a tax lien may be imposed
to defray the cost of collection,. not to exceed 150 of the
taxes, penalty and interest due;
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE
TOWN OF TROPHY CLUB.
Section 1. That all of the above premises are found to
be true and correct and are incorporated into the body of this
ordinance as if copied in their entirety.
Section 2. Pursuant to the provisions of Section 33.07
of the Property Tax Code, the Town tax collector is hereby
directed to cause to be mailed, as expeditiously as possible,
notices to all delinquent taxpayers, where addresses are
available, of the additional penalty to be imposed, as'
hereinafter set forth, on all taxes delinquent as of this date.
Section 3, The tax collector is directed to annually
mail notices during the month of May to all current year
delinquent taxpayers advising them of the additional penalty,
as hereinafter set forth, to be imposed as of July 1 on all
unpaid current year delinquent taxes.
Section 4. Effective 31 days after the tax collector
has mailed the hereinabove referenced notices, with respect to
taxes delinquent for 1986 and prior years, an additional
penalty of 150 of the taxes, penalty and interest shall be
incurred. Taxes becoming delinquent during 1988 and thereafter
shall not incur this additional penalty until July 1 of the
year in which they become delinquent.
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Section 5. If any section, subsection, paragraph,
subdivision, clause, phrase, or provision of this ordinance
shall be judged invalid or unconstitutional, the same shall not
affect the validity of this ordinance as a whole or portion
thereof, other than that portion so decided to be invalid or
unconstitutional. All other portions shall remain in full
force and effect.
Section 6. This Ordinance shall take effect from and
after its date of passage and publication as provided by law.
DULY PASSED by the Town Council of the Town of Trophy
Club, Texas, on this the 11 day of April , 1988.
TOWN OF TROPHY CLUB, TEXAS
ATTEST.:
Town Secretary
APPROVED AS TO FORM:
Town Attorney
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