HomeMy WebLinkAboutRes 2003-27
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Resolution No. 2003-27
RESOLUTION ADOPTING ADDITIONAL PENALTY FOR TAX COLLECTION
COSTS; AND CONTAINING FINDINGS AND PROVISIONS RELATING TO
THE SUBJECT.
WHEREAS, as authorized by Section 6.30 of the Texas Property Tax Code C~Tax
Code"), the City of West University Place (IECity") has entered into a contract with
Linebarger Goggan Blair & Sampson, LLP, a competent attorney, to represent the City
to enforce the collection of delinquent taxes, and the compensation specified in the
contract with the attorney to be paid in connection with the collection of the delinquent
taxes is 15 percent of the amount of delinquent tax} penalty and interest~ and
WHEREAS, under the Tax Code, a taxing unit may provide that certain
delinquent taxes incur additional penalties to defray costs of collection, if the unit that
collects taxes has contracted with an attorney;
WHEREAS, the City is a taxing unit, and it desires to impose such additional
penaltiesf as authorized by the Tax Code; NOW, THEREFORE
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF WEST
UNIVERSITY PLACE:
Section 1: The matters and facts stated in the preamble of this Resolution are
hereby found to be true and correct.
Section 2: (a) Taxes for tax year 2003 and taxes for all future tax years that
become delinquent on or after February 1 of a year but not later than May 1 of that year
and that remain delinquent on July 1 of the year in which they become delinquent incur
an additional penalty to defray costs of collection, as authorized by Sections 6.30 and
33~07 of the Tax Code.
(b) Taxes for tax year 2003 and taxes for all future tax years that remain
delinquent on or after June 1 under Sections 26.07(f), 26615(e), 31.03, 31.031 J 31.032,
or 31.04 of the Tax Code incur an additional penalty to defray costs of collection, as
authorized by Sections 6.30 and 33.08 of the Tax Code.
(c) The amount of each such additional penalty is 15 percent of the amount of
delinquent tax, penarty- and interest. Such additional penalties are hereby im posed,
assessed and provided for, as authorized by the Tax Code.
(d) The City and its tax assessor-collector shall observe and comply with the
provisions of Sections 33.07 and 33.08 and other applicable provisions of the Tax Code
when effecting the additional penalty, including providing the required notices.
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are repealed to the extent of the conflict only.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, clausef sentence, paragraph, section or other
part of this Resolution or the application thereof to any person or circumstance, shaH
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, paragraphl 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 subsequen x year until changed.
PASSED, APPROVED AND SIGNED on ~~~ /0 A:::b3
Voting Aye:
Voting No:
Absent:
Signed:
eal)
Recommended: trlt'/Ad j pyn V
Tax Assessor-Collector
City Attorney