ORD 2019-24 Taxes FY 2019-2020 TOWN OF TROPHY CLUB, TEXAS
ORDINANCE NO. 2019-24
AN ORDINANCE OF THE TOWN OF TROPHY CLUB, TEXAS FIXING
AND LEVYING MUNICIPAL AD VALOREM TAXES FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2019 AND ENDING SEPTEMBER 30,
2020, AND FOR EACH FISCAL YEAR THEREAFTER UNTIL
OTHERWISE PROVIDED, AT A RATE OF $0.446442 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")
hereby finds that the tax for the fiscal year beginning October 1, 2019, and ending
September 30, 2020, 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 24th day of September 2019,
the budget for the fiscal year beginning October 1, 2019, and ending September 30,
2020; and
WHEREAS, all statutory and constitutional requirements concerning the levying
and assessing of ad valorem taxes have been completed in due and correct time.
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, 2019, and ending September 30, 2020, 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
$0.446442 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 $0.336442 (previously $0.336442) 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 $0.11 (previously $.11) on each One Hundred Dollars ($100.00)
assessed value of all taxable property.
THIS TAX RATE WILL RAISE MORE TOTAL PROPERTY TAXES
THAN LAST YEAR'S BUDGET BY $136,504 WHICH IS A 1.5%
INCREASE FROM LAST YEAR'S BUDGET. THE PROPERTY TAX
REVENUE TO BE RAISED FROM NEW AND NEW PROPERTY ADDED
TO THE TAX ROLL THIS YEAR IS $153,687.
THE TAX RATE WILL RAISE THE SAME TAXES ON A $100,000
HOME IN FISCAL YEAR 2020 AS IN FISCAL YEAR 2019.
SECTION 2.
DUE DATE AND DELINQUENCY DATE
All ad valorem taxes shall become due and payable on October 1, 2019, and all
ad valorem taxes shall become delinquent after January 31, 2020. There shall be no
discount for payment of taxes on or prior to January 31, 2020. 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, 2020, but not later than May 1 ,
2020, that remain delinquent on July 1, 2020, incur an additional penalty of fifteen
percent (15%) of the amount of taxes, penalty and interest due. Taxes that become
delinquent on or after June 1, 2020 and for which split payment has been allowed under
Section 31 .03, 31.031, 31.032, or 31.04 of the Texas Property Tax Code and for which
the taxpayer fails to make the second payment before July 1, incur an additional penalty
of fifteen percent (15%) of the amount of unpaid tax. All such additional penalties in
ORD 2019-24 Page 2 of 4
excess of a percentage specified by the Texas Property Tax Code 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 Office, 1505
E. McKinney, P.O. Box 90223, Denton, Texas 76202. 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 be cumulative 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 and effect.
ORD 2019-24 Page 3 of 4
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 of the Town of Trophy Club is hereby directed to engross and
enroll this Ordinance by filing this Ordinance in the ordinance records of the Town as
required in the Town Charter.
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 24th day of September 2019.
C. Nick Sanders, Mayor
Town of Trophy Club, Texas
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APPROV Q TO AS FORM:
J. David Dodd Ill, Town Attorney
Town of Trophy Club, Texas
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