HomeMy WebLinkAboutOrdinance No. 2003-06 ORDINANCE NO. 2003-06
AN ORDINANCE OF THE CITY OF FRIENDSWOOD, TEXAS
PROVIDING FOR A PENALTY TO DELINQUEN'�' TAXPAYERS
TO DEFRAY COSTS OF COLLECTING DELINQUENT
PROPERTY TAXES PURSUANT TO SECTIONS 33.07 AND 33.08
OF THE TEXAS TAX CODE; AND PROVIDING FOR
SEVERABILITY
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WHEREAS, it has been and remains the longstanding policy of the City of Friendswood
(the "City") that the expenses of collecting delinquent taxes owed to the City should not
constitute an unfair burden on the City's taxpayers who timely remit their taxes, and should be
borne instead by the delinquent properties and their owners who are responsible for causing such
expenses; and
WHEREAS, the City is authorized by the provisions of Sections 33.07 and 33.08 of the
Texas Property Tax Code to impose an additional penalty on delinquent taxpayers to defray the
costs of collecting delinquent taxes due to the City; and
WHEREAS, the City has complied with the provisions of�Section 6.30 of the Texas
Property Tax Code; and
WHEREAS, the City finds that an additional penalty of twenty-percent (20%) of all
delinquent taxes, penalties and interest which become delinquent on or after February 1 of a
year, but not later than May 1 of that year and that remain delinquent as of July 1 of that year is
appropriate and needed to defray the delinquent tax collection cost; and
WHEREAS, the City finds that an additional penalty of twenty-percent (20%) of all
delinquent taxes, penalties and interest which become delinquent�on or after June 1 under
Sections 26.07(�, 26.15(e), 31.03, 31.031, 31.032, or 31.04 of the Texas Tax Code is appropriate
and needed to defray the delinquent tax collection cost; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
FRIENDSWOOD, STATE OF TEXAS:
Section 1. The statements and facts recited in the preamble to this Ordinance are
hereby found to be true and correct.
Section 2. The City Council of the City hereby adopts an additional twenty (20%)
percent penalty to defray the costs of collection of all delinquent taxes, penalties and interest
which become delinquent on or after February 1 of a year, but not later than May 1 of that year
and that remain delinquent as of July 1 of that year, as authorized by Section 33.07 of the Texas
Tax Code, and under preceding Texas law, for the 2002 tax year, and for each succeeding year
thereafter.
Section 3. The City Council of the City hereby adopts an additional twenty (20%)
percent penalty to defray the costs of collection of all delinquent taxes, penalties and interest
which become delinquent on or after July 1 under Sections 26.07(�, 26.15(e), 31.03, 31.031,
31.032, or 31.04 of the Texas Tax Code, as authorized by Section 33.08 of the Texas Tax Code,
and under preceding Texas law, for the 2002 tax year, and for each succeeding year thereafter.
Section 4. In the event any clause, phrase, provision, sentence, or part of this
Ordinance or the application of the same to any person or circumstance shall for any reason be
adjudged invalid or held unconstitutional by a court of competent jurisdiction, it shall not affect,
impair, or invalidate this Ordinance as a whole or any part or provision hereof other than the part
declared to be invalid or unconstitutional; and the City Council of the City of Friendswood,
Texas, declares that it would have passed each and every part of the same notwithstanding the
omission of any such part thus declared to be invalid or unconstitutional, whether there be one or
more parts.
PASSED AND APPROVED on first reading this 21�` day of April, 2003.
PASSED, APPROVED, AND ADOPTED on second and final reading this 19th day
of May, 2003.
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Kimball W. Brizendine
Mayor
ATTEST:
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De oris McKenzie, MC
City Secretary
MOTION: COUNCILMEMBER MEL MEASELES
2ND: COUNCILMEMBER JERRY ERICSSON
APPROVED: 6-1 (Shannon Kimmel Opposed)
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