HomeMy WebLinkAboutOrdinance 24447-09-2020 Ordinance No. 24447-09-2020
AN ORDINANCE PROVIDING FOR THE LEVY AND COLLECTION OF AN
ANNUAL AD VALOREM TAX ON ALL PROPERTY, REAL, PERSONAL AND
MIXED, SITUATED WITHIN THE TERRITORIAL LIMITS OF THE CITY OF FORT
WORTH, TEXAS, AND ALL PERSONAL PROPERTY OWNED IN SAID CITY OF
FORT WORTH, TEXAS, ON JANUARY 1, 2020, EXCEPT SUCH PROPERTY AS
MAY BE EXEMPT FROM TAXATION BY THE CONSTITUTION AND LAWS OF
THE STATE OF TEXAS; AND APPROVING THE TAX ROLL; AND PROVIDING
FOR A PENALTY; AND PROVIDING A SEVERABILITY CLAUSE; AND
PROVIDING A SAVINGS CLAUSE; AND PROVIDING FOR THE REPEAL OF ALL
ORDINANCES IN CONFLICT WITH THE PROVISIONS OF THIS ORDINANCE;
AND PROVIDING FOR THE PUBLICATION AND FINAL PASSAGE THEREOF.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH,
TEXAS:
SECTION 1.
That there is hereby levied, adopted and shall be collected by the City of Fort Worth, Texas, as
provided by law, an annual ad valorem tax for the year 2020,at the rate of$0.7475 on every one hundred
dollar($100.00) valuation on all property, real, personal and mixed, situated in, and all personal property
owned in,the City of Fort Worth,Texas,on January 1,2020,liable under the law to taxation and not exempt
therefrom by the Constitution and laws of the State of Texas. The ad valorem tax rate is divided into a
maintenance and operation levy of $0.5950 for general fund operations and a debt levy of$0.1525 for
servicing outstanding debt obligations.
SECTION 2.
That the debt portion of the tax levy, which is hereinbefore made, is to provide for the payment of
interest and to create a redemption fund to discharge and pay principal and interest on any general
obligations due or owing by the City of Fort Worth, Texas, and shall not be taken as an addition to levies
for the same purpose in the respective ordinances authorizing and creating such obligations, but the levy
hereinbefore made is made pursuant to and for the purpose of carrying out and complying with the
provisions of said prior ordinances. The General Debt Service Fund shall receive payment of twenty and
forty hundredths percent (20.40%) of the current taxes collected.
SECTION 3.
That the taxes provided for herein are levied upon all taxable property, real, personal and mixed,
situated in, and all personal property owned in, the City of Fort Worth, Texas, as assessed, valued and
Ordinance No.24447-09-2020 Page 1 of 4
described in the assessment tax rolls and the tax books of the City of Fort Worth,Texas,for the year 2020,
and any supplemental assessments thereof,as the same have been or shall be presented to the City Council
of the City of Fort Worth,Texas,by the Assessor and Collector of Taxes of said City of Fort Worth, Texas.
SECTION 4.
That,because the total amount of revenue generated from taxes to fund maintenance and operations
will be greater than last year and because the tax rate does not exceed the no-new-revenue maintenance and
operations rate,the following statement is made as required by Section 26.05 of the Texas Tax Code:
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE.
SECTION 5.
That the taxes provided for herein are due on receipt of a tax bill and are delinquent if not paid
before February 1, 2021. Unless otherwise specifically set forth by law, failure to send or receive the tax
bill shall not,however, affect the validity of the taxes,penalty or interest herein imposed, the due date, the
existence of a tax lien,or any procedure instituted to collect such taxes, penalty or interest.
SECTION 6.
That if a person pays one-half of the taxes required to be paid by virtue of this Ordinance before
December 1, 2020, he or she inay pay the remaining one-half of such taxes without penalty or interest at
any time before July 1, 2021.
SECTION 7.
(a) That a delinquent tax incurs a penalty of six percent(6%) of the amount of the tax for the
first calendar month it is delinquent plus one percent(1%)for each additional month or portion of a month
the tax remains unpaid prior to July 1, 2021. However, a tax delinquent on July 1, 2021, 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.
(b) That if a person who exercises the split payment option provided by Section 6 above fails
to make the second payment before July 1, 2021,the second payment is delinquent and incurs a penalty of
twelve percent(12%)of the amount of the unpaid tax.
Ordinance No.24447-09-2020 Page 2 of 4
SECTION 8.
That in addition to the penalty set out above,a delinquent tax accrues interest at a rate of one percent
(1%) for each month or portion of a month the tax remains unpaid. Said interest of one percent(1%) per
month shall be added to said taxes in the event the payment thereof shall become delinquent as above set
forth, and said interest shall attach on the first day of each month thereafter until the taxes shall have been
paid, which interest and the penalty provided for above shall be and become a part of said taxes and be
payable as such.
SECTION 9.
That a tax that becomes delinquent on or after February 1, 2021, but not later than May 1, 2021,
and that remains delinquent on July 1, 2021, shall incur an additional penalty of twenty percent(20%) of
the amount of the delinquent tax, penalty and interest to defray costs of collection. Such twenty percent
(20%) penalty and collection procedures are imposed pursuant to Sections 6.30 and 33.07 of the Texas
Property Tax Code and are in addition to the other penalties and interest which are due and owing according
to law.
SECTION 10.
That a tax that becomes delinquent on or after June 1,2021,under Section 26.07(f),26.15(e),31.03,
31.031, 31.032, 31.04, or 42.42 of the Texas Tax Code shall incur an additional penalty of twenty percent
(20%) of the amount of taxes, penalty, and interest due, to defray costs of collection, pursuant to Section
33.08 of the Texas Property Tax Code. Such additional penalty is in addition to the other penalties and
interest which arc due and owing according to law.
SECTION 11.
That a tax imposed on tangible personal property that becomes delinquent on or after February 1,
2021, shall incur an additional penalty of twenty percent(20%), to defray costs of collection, pursuant to
Texas Property Tax Code Section 33.11, on the later of the date the tax becomes subject to the outside
attorney collection contract of Section 6.30 of the Texas Tax Code or 60 days after the date the taxes become
delinquent.Such additional penalty is in addition to the other penalties and interest which arc due and owing
according to law.
SECTION 12.
That such taxes, penalty and interest shall be and become a lien upon the property on which the
taxes are levied, as prescribed by the Charter of the City of Fort Worth,Texas, and the laws of the State of
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Texas, and such lien shall be and is hereby made a paramount, first and superior lien to all other liens
whatsoever on the property on which said taxes are levied.
SECTION 13.
That staff is directed to notify the assessor of the tax rate adopted herein,which the assessor shall
use in calculating the tax imposed on each property included on the City's appraisal roll,which tax amounts
the assessor shall enter in the appraisal roll and submit to the City for approval,all in accordance with Texas
Property Tax Code Section 26.09, and that the appraisal roll with amounts so calculated, entered and
submitted is hereby approved.
SECTION 14.
That should any part,portion, section or part of a section of this ordinance be declared invalid or
inoperative or void for any reason by a court of competent jurisdiction,such decision,opinion or judgment
shall in no way affect the remaining portions, parts, sections or parts of sections of this ordinance, which
provision shall be,remain and continue to be in full force and effect.
SECTION 15.
That all ordinances for which provisions have heretofore been made are hereby expressly repealed
if in conflict with the provisions of this ordinance.
SECTION 16.
That this ordinance shall take effect and be in full force and effect from and after the date of its
passage and publication as required by the Charter of the City of Fort Worth,and it is so ordained.
APPROVED AS TO FORM AND LEGALITY: ATTEST:
Sarah J.Fullenwider p 24,202010:15 CDT) For Ronald P.Gonzales(Sep 24,202010:21 CDT)
Sarah Fullenwider,City Attorney Mary Kayser, City Se - i
ORr�o
Adopted: September 22,2020
Effective: September 22,2020 U
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