HomeMy WebLinkAboutRes 2010-11.1 Collecting Delinquent Property TaxesCity of West University Place
Harris County, Texas
RESOLUTION NO. 2010-11.1
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
WEST UNIVERSITY PLACE, TEXAS, AMENDING
RESOLUTION NO. 2010-02, APPROVED AND ADOPTED ON
JANUARY 11, 2010, 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, 33.08 AND 33.11.
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 all delinquent tax years,
unless revoked, as authorized by the Texas Property Tax Code, Sections 33.07
and 33.08, and
WHEREAS, by Resolution No., 2010-02, duly adopted on January 11,
2010, the City has imposed the additional fifteen percent (15%) penalties to
defray the cost of collection of delinquent tangible personal property taxes for
2009 and all subsequent years, unless revoked, as authorized by the Texas
Property Tax Code, Section 33.11,
WHEREAS, the City Council finds that Resolution No. 2003-27 should
be amended to impose an additional twenty (20%) penalty on delinquent taxes
for tax year 2010 and all subsequent years, unless revoked, as authorized by
the Texas Property Tax Code, Sections 33.07 and 33.08; and
WHEREAS, the City Council finds that Resolution No. 2010-02 should
be amended to impose an additional twenty (20%) penalty on delinquent
tangible personal property taxes for tax year 2010 and all subsequent years,
unless revoked, 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. 2010-02 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 33.07 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 prior years unless specifically revoked.
b 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 twenty percent (20%) of
the delinquent taxes, penalties and interest to defray the costs of
collection pursuant to Section 33.07 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 2010
and all subsequent years unless specifically revoked.
C. Taxes that become delinquent on or after June 1 of the
year in which they become delinquent and continuing on for all
subsequent 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 prior years unless specifically revoked.
d Taxes that become delinquent on or after June 1 of the
year in which they become delinquent and continuing on for all
subsequent years, unless revoked, shall incur an additional penalty
of twenty percent (20%) 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 2010 and all subsequent years unless
specifically revoked
e. 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 unless
specifically revoked.
f. Taxes on tangible personal property that become delinquent
on or after February 1, 2011, and all subsequent years, unless revoked,
shall incur an additional penalty of twenty percent (20%) 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 2010 and all
subsequent 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 takes effect immediately upon its passage
and signature and shall remain in effect for each subsequent tax year until
changed.
PASSED, APPROVED and ADOPTED this 2e day of July, 2010.
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APPROVEDASTO FORM:
Alan P. Pefov, City Attorney
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