80-02 O - Collection of Expenses with Delinquent Taxes Air
AN ORDINANCE
providing for certain Authorized Collection Expenses in connection with
delinquent taxes owed to the City of Prosper.
Be It Ordained by the City Council of the City of Prosper:
Section 1. It shall be the declared policy of this Tax Unit that the expenses
of maintaining records on delinquent taxes owed to the Unit and of collecting
such taxes, now an unfair burden on the general revenue and the taxpayers who
pay on time, should be borne instead by the delinquent properties and their
owners who are responsible for causing such expenses; and to effectuate this
policy, the Unit hereby orders that such costs be charged against the delinquent
properties and their owners as Authorized Collection Expenses as herein provided,
and the same are hereby made a part of the tax liens against the delinquent
property to which each such cost is attributable.
Section 2. Whenever any delinquent taxes owed to this Tax Unit are collected,
by suit or otherwise, the Unit's Tax Assessor-Collector shall charge One
Dollar ($1.00) per year for each year listed on each receipt issued for such
tax payments, this charge to be an Authorized Collection Expense and collected
at the time of payment of the delinquent taxes.
Section 3. Whenever any accounts for delinquent taxes owed to this Tax Unit
are placed in the hands of its Tax Attorney for collection, the Unit's Tax
Assessor-Collector shall furnish all affidavits, certified copies of records
of the Unit's Tax Office and such other evidence as may be in his possession
by virtue of such office and which are requested by the Unit's Tax Attorney,
and the Assessor-Collector shall collect a cost or charge of One Dollar ($1.00)
for each affidavit, each certified copy of records and any other item of
evidence furnished upon request, this cost to be an Authorized Collection
Expense which shall be collected at the time of payment of the delinquent
taxes, before or after suit.
Section 4. Whenever certified copies of records of other governmental agencies
are needed for preparing, filing and/or prosecuting suits and claims for
delinquent taxes and these are obtained by or for the Unit's Tax Attorney, the
actual costs charged for such certified copies by the governmental agencies
furnishing them shall be Authorized Collection Expenses and shall be collected
at the time of payment of the delinquent taxes, before or after suit.
Section 5. All taxes, penalties, interest and costs owed to this Tax Unit are
required by law to be paid in cash. At its sole discretion and as a convenience
to property owners, Unit may accept checks, money orders or drafts in payment of
these obligations, but all such checks and other items are received subject to
final payment in cash as required by law. If any check or other items is re-
turned unpaid because of insufficient funds or for any other reason Unit shall
be entitled to and shall collect an Authorized Collection Expense charged in an
amount to be fixed from time to time in motion(s) duly approved by Unit's
governing body. Until otherwise changed, the Authorized Collection Expense
provided for in this Section shall be Five Dollars ($5.00) for each time a check
or other item is returned unpaid.
Section 6. The Unit's designated Tax Attorney, whether a salaried lawyer
employed by the Unit or an attorney retained under a delinquent tax collection
contract, shall assist, by suit or otherwise, in the collection of delinquent
taxes owed to the Unit, and to recover such costs, the Unit shall be entitled to
and shall collect an Authorized Collection Expense of fifteen per cent (15%) of
the delinquent taxes and penalty (including any "interest" owed) due on each delin-
quent property at the time of collection, before or after suit and/or foreclosure
sale.
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Section 7. If any provision of this Ordinance or the application thereof to
any person or circumstances is held to be invalid, such invalidity shall not
affect other provisions or applications of this Ordinance which can be given
effect without the invalid provision or application, and to this end the
provisions of this Ordinance are declared to be severable. It is further
specifically provided that if any of the Authorized Collection Expenses herein
provided ever should be determined upon final adjudication to be in excess of
the amount(s) allowed by any applicable law(s), then any such Authorized
Collection Expense nevertheless shall be valid and collectible for the maximum
amount(s) allowed by law, the same as if such maximum amount(s) had been
specifically ordained herein in words and figures.
Section 8. If it ever should be determined by a final adjudication that this
action should have been in some form other than an Ordinance, then and in that
event, the above and foregoing shall be considered to have been passed, approved
and adopted by the governing body of this Tax Unit as a Resolution or an Order
or in whatever form is legally necessary under Articles 1041 and 1042, or Arti-
cle 1175, Vernon's Annotated Texas Statutes, or any other applicable statute,
to impose the charges above specified.
Section 9. This Ordinance shall be effective on or after August 1 , 19 8Q
or the date of last publication, whichever is later.
PASSED, APPROVED AND ADOPTED ON June 10 , 19 80
ATTEST:
Secretary Mayor /
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