HomeMy WebLinkAbout1985-R-08 - Imposition of an Additional Penalty on Delinquent TaxesRESOLUTION NO. 1985-8
A RESOLUTION PROVIDING FOR THE IMPOSITION OF AN
ADDITIONAL PENALTY ON DELINQUENT TAXES.
WHEREAS, the City of Stephenville, Texas has contracted with
an attorney to collect its delinquent taxes pursuant to the
authority granted in Section 6.30 of the Property Tax Code; and
WHEREAS, said contract provides that said attorney is to be
paid a fee of 15% of all delinquent taxes, penalty and interest
that are collected; and
WHEREAS, Section 33.07 of the Property Tax Code provides
that an additional penalty secured by a tax lien may be imposed
to defray the cost of collection, not to exceed 15% of the taxes,
penalty and interest due;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF STEPHENVILLE, TEXAS, pursuant to the provisions of
Section 33.07 of the Property Tax Code, that:
1. The tax collector of this jurisdiction is hereby directed
to cause to be mailed, as expeditiously as possible,
notices to all delinquent taxpayers, where addresses are
available, of the additional penalty to be imposed, as
hereinafter set forth, on all taxes delinquent as of this
date;
2. The tax collector is directed to annually mail notices
during the month of May to all current year delinquent
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taxpayers advising them of the additional penalty, as
hereinafter set forth, to be imposed as of July 1 on all
unpaid current year delinquent taxes;
3. Effective 31 days after the tax collector has mailed the
hereinabove referenced notices, with respect to taxes
delinquent for 1984 and prior years, an additional
penalty of 15% of the taxes, penalty and interest shall
be incurred; furthermore, taxes becoming delinquent
during 1985 and thereafter shall not incur this additional
penalty until July 1 of the year in which they become
delinquent.
PASSED AND APPROVED this the 1st day of October, 1985.
J
.. Mayor
ATTEST: Rx/PdENaMAYO P"
V,fty Secretary
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