HomeMy WebLinkAboutRes 2010-02 Providing a penalty to collect delinquent property taxesCity of West University Place
Harris County, Texas
RESOLUTION NO. 2010-02
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
WEST UNIVERSITY PLACE, TEXAS, AMENDING RESOLUTION
NO. 2003-27, APPROVED AND ADOPTED ON NOVEMBER 10,
2003, FOR THE PURPOSE OF PROVIDING FOR A PENALTY TO
DEFRAY COSTS OF COLLECTING DELINQUENT PROPERTY
TAXES PURSUANT TO THE TEXAS PROPERTY TAX CODE,
SECTIONS 33.07 AND 33.08, FOR THE PURPOSE OF ADDING THE
PROVISIONS OF SECTION 33.11 OF THE TEXAS PROPERTY
TAX CODE TO SAID RESOLUTION.
WHEREAS, it has been and remains the longstanding policy of the
City of West University Place, Texas (the "City"), that the expenses of collecting
delinquent taxes owed to the City should not constitute an unfair burden on the
general revenue and on the taxpayers who pay in a timely fashion and should be
borne, instead, by the delinquent properties and their owners who are responsible
for causing such expenses; and
WHEREAS, since November 10, 2003, the City has contracted with
Linebarger Goggan Blair & Sampson L.L.P., for the purpose of collecting delinquent
taxes and all related penalties and interest owing to the City; and
WHEREAS, pursuant to the provisions of the Texas Property Tax
Code, Section 6.30, the City has contracted to compensate its delinquent tax
collection attorney an amount equal to fifteen percent (15%) of the delinquent tax,
penalty and interest collected by the attorney; and
WHEREAS, by Resolution No, 2003-27, duly adopted on November
10, 2003, the City has imposed the additional fifteen percent (15%) penalties to
defray the costs of collection of delinquent taxes for 2003 and all future years,
unless revoked, as authorized by the Texas Property Tax Code, Sections 33.07 and
33.08; and
WHEREAS, in addition to the penalties permitted by Texas Property
Tax Code, Sections 33.07 and 33.08, Texas Property Tax Code, Section 33. 11,
permits an early additional penalty on taxes on tangible personal property that
become delinquent; and
WHEREAS, the City Council finds that Resolution No. 2003-27 should
be amended to include the early additional penalty on taxes on tangible personal
property that become delinquent as authorized by the Texas Property Tax Code,
Section 33.11.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL
OF THE CITY OF WEST UNIVERSITY PLACE, TEXAS, THAT:
Section 1. Resolution No. 2003-26 of the City of West University
Place, Texas is hereby amended to provide as follows:
a. Taxes owed to the City that become delinquent on or after
February 1 and remain delinquent on July 1 of the year in which they become
delinquent and continuing on for all future years, unless revoked, shall incur
an additional penalty of fifteen percent (15%) of the delinquent taxes,
penalties and interest to defray the costs of collection pursuant to Section
33.07of the Texas Property Tax Code. The penalty shall be in addition to any
penalty and interest owed the City for the delinquent taxes pursuant to
Section 33.01 of the Texas Property Tax Code, as amended. This penalty is
to be effective for 2009 and all future years unless specifically revoked.
b. Taxes that become delinquent on or after June 1 of the year in
which they become delinquent and continuing on for all future years, unless
revoked, shall incur an additional penalty of fifteen percent (15%) of the
delinquent taxes, penalties and interest to defray the costs of collection
pursuant to Section 33.08 of the Texas Property Tax Code. The penalty shall
be in addition to any penalty and interest owed the City for the delinquent
taxes pursuant to Section 33.01 of the Texas Property Tax Code, as
amended. This penalty is to be effective for 2009 and all future years unless
specifically revoked.
c. Taxes on tangible personal property that become delinquent on
or after February 1, 2010, and all future years, unless revoked, shall incur an
additional penalty of fifteen percent (15%) of the delinquent taxes,
penalties and interest to defray the costs of collection pursuant to Section
33.11 of the Texas Property Tax Code. The penalty shall be in addition to any
penalty and interest owed for the delinquent taxes pursuant to Section 33.01
of the Texas Property Tax Code, as amended. This penalty is to be
effective for taxes levied in 2009 and all future years unless specifically
revoked.
Section 2. Notwithstanding any other provision of this Resolution, it
is not intended to, and it should not be construed so as to impose an additional
penalty under Section 33.07 of the Texas Property Tax Code on any delinquent
tangible property taxes on which Section 33.11 of the Texas Property Tax Code
forbids its application.
Section 3. All resolutions and parts of resolutions in conflict with
this Resolution are repealed to the extent of the conflict only,
Section 4. If any word, phrase, clause, sentence, paragraph,
section or other part of this Resolution or the application thereof to any person or
circumstance, shall ever be held to be invalid or unconstitutional by any court of
competent jurisdiction, neither the remainder of this Resolution, nor the application
of such word, phrase, clause, sentence, paragraph, section or other part of this
Resolution to any other persons or circumstances, shall be affected thereby.
Section 5. The City Council officially finds, determines and declares
that a sufficient written notice of the date, hour, place and subject of each meeting
at which this Resolution was discussed, considered or acted upon was given in the
manner required by the Texas Open Meetings Act, as amended, and that each such
meeting has been open to the public as required by law at all times during such
discussion, consideration and action. The City Council ratifies, approves and confirms
such notices and the contents and posting thereof.
Section 6. This Resolution shall be effective immediately upon Its
passage and adoption.
PASSED, APPROVED and ADOPTED this LAay of January, 2010.
ZZ
Bob Kelf , ayor
City of West University Place, Tex
Tft€lrfiaA. Lenz
city secretary
City of West University Place, Texas
APPROVED AS TO FORM:
Alan P. Petrov, City Attorney
City of West University Place, Texas