87-01 O - Delinquent Tax Collection •
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ORDINANCE NO. 87-01
AN ORDINANCE OF THE CITY OF PROSPER, TEXAS, PROVIDING AN
ADDITIONAL PENALTY TO DEFRAY COSTS OF COLLECTION OF DELINQUENT
PROPERTY TAXES; PROVIDING FOR A TAX LIEN TO ATTACH TO THE
PROPERTY ON WHICH THE TAX IS IMPOSED; PROVIDING THAT ATTORNEY' S
FEES MAY NOT BE RECOVERED IN A SUIT TO COLLECT DELINQUENT TAXES
SUBJECT TO THE PENALTY; PROVIDING NOTICE OF THE DELINQUENCY AND
OF THE PENALTY TO THE PROPERTY OWNER; PROVIDING A SAVING CLAUSE
AND AN EFFECTIVE DATE.
WHEREAS, H.B. 30 which was adopted by the 67th Legislature
of the State of Texas, First Called Session, amended the State
Property Tax Code by adding Section 33.07 thereto which allows
taxing units that contract with an attorney for the collection of
delinquent taxes to adopt an ordinance providing that certain
delinquent taxes incur an additional penalty to defray costs of
collection; and
WHEREAS, the CITY OF PROSPER, TEXAS, has contracted with an
attorney for the collection of delinquent property taxes; and
WHEREAS, the City Council of the CITY OF PROSPER, TEXAS, is
desirous of adopting an ordinance imposing an additional penalty
to defray costs of collection of delinquent property taxes;
NOW, THEREFORE, be it ordained by the City Council of the
CITY OF PROSPER, TEXAS, that:
Section I. From and after the passage of this ordinance and
publication as may be required by law, taxes that remain
delinquent on July 1 of the year in which they become delinquent
shall incur an additional penalty to defray costs of collection
so long as the CITY OF PROSPER, TEXAS, has contracted with an
attorney, pursuant to Section 6..30 of the Property Tax Code,
V.A.T. S. , for collection of the taxes against which the
additional penalty is imposed.
Section II. The amount of the additional penalty imposed
herein shall be an amount of money equal to fifteen percent ( 15%)
of the amount of taxes, penalty and interest due.
110 Section III . A tax lien shall attach to the property on
which the tax is imposed to secure payment of the penalty.
Section IV. If a penalty is imposed pursuant to this
ordinance, the CITY OF PROSPER, TEXAS, may not recover, in
addition thereto, attorney' s fees in a suit to collect delinquent
taxes subject to the penalty.
Section V. The Tax Collector of the CITY OF PROSPER, TEXAS,
shall deliver, as required by the State Property Tax Code,
V.A.T. S. , a notice of the delinquency and of the penalty to the
property owner at least thirty (30) and not more than sixty ( 60)
days before July 1 of the year in which the taxes become
delinquent.
Section VI . Should the CITY OF PROSPER, TEXAS, contract
with another taxing unit for the collection of taxes, then the
provisions of this article shall survive and be applicable to the
delinquent taxes collected by the taxing unit collecting taxes
for the CITY OF PROSPER, TEXAS; and, in such event, the notice
required by Section V hereof shall be delivered by the Tax
Collector for the contracting taxing unit.
Section VII. It is hereby declared to be the intention of
the City Council of the CITY OF PROSPER, TEXAS, that the
sections, paragraphs, sentences, clauses and phrases of this
ordinance are severable; and if any phrase, clause, sentence,
paragraph or section of this ordinance shall be declared
unconstitutional, such unconstitutionality or invalidity shall
not affect any of the remaining phrases, clauses, sentences,
paragraphs or sections of the ordinance since the same would have
been enacted by the City Council without the incorporation in
this ordinance of any such unconstitutional or invalid phrase,
clause, sentence, paragraph or section.
Section VIII . The caption of this ordinance shall be
published three (3) times in a newspaper having general
circulation of the CITY OF PROSPER, TEXAS.
This ordinance and enforcement of its provisions shall
become effective on or after its passage and publication as
required by law.
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PASSED AND APPROVED BY THE CITY OF PROSPER, TEXAS, ON THIS
11. THE 12 DAY OF MAY , 1987.
CORRECTLY ENROLLED:
City Secr to
DBM-247