HomeMy WebLinkAboutOrdinance 9299~,
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ORDINANCE NO. ~~ ~~ °
AN ORDINANCE PROVIDING FOR A 15~ ADDITIONAL PENALTY ON
PROPERTY TAXES WHICH REMAIN DELINQUENT ON JULY 1 OF THE
" YEAR IN WHICH THEY BECOME DELINQUENT, TO DEFRAY COSTS OF
COLLECTION; PROVIDING THAT THIS ORDINANCE SHALL BE CUMULA-
TIVE OF ALL ORDINANCES; PROVIDING A SEVERABILITY CLAUSE;
PROVIDING FOR ENGROSSMENT AND ENROLLMENT; AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City of Fort Worth has contracted with an attorney
to represent the City to enforce the collection of delinquent taxes
as provided in Section 6.30 of the Texas Property Tax Code; and
WHEREAS, the City Council of the City of Fort Worth desires to
provide that taxes which remain delinquent on July 1 of the year in
which they become delinquent shall incur an additional 15~ penalty
to defray costs of collection as authorized by Section 33.07 of the
Texas Property Tax Code;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF FORT WORTH, TEXAS:
SECTION 1.
That property taxes of the City of Fort Worth which remain de-
linquent on July 1 of the year in which they become delinquent shall
incur an additional penalty of 15~ of the amount of taxes, penalty
and interest due to defray costs of collection. Such 15~ penalty
shall be in addition to other penalties and interest which are due
and owing according to law. A tax lien shall attach to the property
on which the tax is due to secure payment of the 15$ penalty. The
penalty established under this ordinance shall not apply to any
taxes assessed before January 1, 1984.
SECTION 2.
This ordinance shall be cumulative of all provisions of ordi-
nances and of the Code of the City of Fort Worth, Texas (1964), as
amended, except where the provisions of this ordinance are in direct
conflict with the provisions of such ordinances and such Code, in
which event conflicting provisions of such ordinances and such Code
are hereby repealed.
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SECTION 3.
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It is hereby declared to be the intention of the City Council
that the sections, paragraphs, sentences, clauses. and phrases of
this ordinance are severable, and, if any phrase, clause, sentence,
paragraph or section of this ordinance shall be declared unconstitu-
tional by the valid judgment or decree of any court of competent
jurisdiction, such unconstitutionality shall not affect any of the
remaining phrases, clauses, sentences, paragraphs and sections of
this ordinance, since the same would have been enacted by the City
Council without the incorporation in this ordinance of any such
unconstitutional phrase, clause, sentence, paragraph or section.
SECTION 4.
The City Secretary of the City of Fort Worth is hereby directed
to engross and enroll this ordinance by copying the caption and
Sections 1 and 5 in the minutes of the City Council and by filing
the ordinance in the ordinance records of the City.
SECTION 5.
This ordinance shall be in full force and effect from and after
its passage, and it is so ordained.
APPROVED AS TO FORM AND LEGALITY:
City Attorney
Date : ~ '~ }` `~ - ~ S
ADOPTED: t~
EFFECTI E:
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C C17Y MANAGER•1, `iJ2t~ ~~' ~'~r~ ~~orth, texas
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7fiANSPOR7ATIGN~PUBLIC .WORKS-..~\\® ~ 1,%j,,(V//
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DATE REFERENCE SUBJECT Adoption of Additional 15/ PAGE
1/29/85 NUMBER
G-6233
Penalty to Defray Costs of
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Delin went Tax Collection
On January 4, 1985 (M&C C-8799) City Council authorized the City Manager
to execute City Secretary Contract No 14194 engaging Heard, Goggan & Blaix`,
Taylor Gandy and H G Wells, to collect delinquent taxes for the City of
Fort Worth The contract was entered pursuant to Section 6 30 of the Texas
Property Tax Code f
Section 33 07 of the Property Tax Code authorizes cities to provide that
taxes that remain delinquent on July 1 in the year in which they becamle
delinquent shall incur an additional penalty not exceeding 15% to defray
costs of collection This penalty may be imposed only if the city has
contracted with an attorney pursuant to Section 6 30
When the tax firm was engaged, City Council indicated a desire to impose
the additional penalty authorized by Section 33 07, retroactively if possible
On December 28, 1984, the Texas Attorney General issued Opinion No. JM-285
which holds that the penalty imposed by Section 33 07 may not be imposed
retroactively and applies only to taxes currently delinquent in the year
when the penalty is imposed The Department of Law agrees with this opinion
and recommends that City Council not impose the penalty retroactively--i e
to taxes assessed before January 1, 1984 ~
Recommendation
It is recommended that City Council adopt the attached ordinance imposing
the 15°1o additional penalty authorized by Section 33 07 of the Texas Property
Tax Code on all taxes which remain delinquent on July 1 of the year in which
they become delinquent
WA do
Attachment
P,PPROVED BY
CITE' COUNCIL
JAN 29 1985
~~
City Seczetacy of the
City of Fort 3dLa[t~y ~
5UBM17TED FOR THE
CITY MANAGER'S
CIFFICE BY ~ ~~ ~=`j~j-,/--_
?%; DISPOSITION BY COUNCIL.
^ APPROVED PROCE5SED BV
V
ORIGINATING
Wade
AdIC1nS ^ OTHER (DESCRIBE)
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DEPARTMENT HEAD CITY SECRETARti
FOR ADDITIONAL IN FOR.AAIiTdIONAdkins Ext. 7b23
W a 2e Adflpted Ordinance No.
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DATE
CGNTACT .