HomeMy WebLinkAboutO-3858-9-21 ORDINANCE NO.3858-9-21
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, LEVYING THE AD VALOREM TAXES FOR THE TAX YEAR
2021 (FISCAL YEAR 2021-2022) AT A RATE OF $0.470000 PER ONE HUNDRED
DOLLARS ($100) ASSESSED VALUATION ON ALL TAXABLE PROPERTY
WITHIN THE CORPORATE LIMITS OF THE CITY OF ALLEN AS OF JANUARY 1,
2021, TO PROVIDE REVENUE FOR THE PAYMENT OF CURRENT EXPENSES;
PROVIDING FOR AN INTEREST AND SINKING FUND FOR ALL OUTSTANDING
DEBT OF THE CITY OF ALLEN; PROVIDING FOR DUE AND DELINQUENT
DATES TOGETHER WITH PENALTIES AND INTEREST; PROVIDING A
SEVERABILITY CLAUSE; PROVIDING A REPEALING CLAUSE; AND
PROVIDING AN EFFECTIVE DATE.
.WHEREAS,following public notices duly posted and published in all things as required by law,public hearing
was held on September 14,2021,by and before the City Council of the City of Allen,the subject of which was
the proposed tax rate for the City of Allen for Fiscal Year 2021-2022, submitted by the City Manager in
accordance with provisions of the City Charter and state statutes; and,
WHEREAS, the City Council, upon full consideration of the matter, is of the opinion that the tax rate
hereinafter set forth is proper and should be approved and adopted.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE-CITY OF ALLEN,
COLLIN COUNTY,TEXAS,THAT:
SECTION 1. There is hereby levied and shall be assessed for the tax year 2021 on all taxable property,real,
personal, and mixed, situated within the corporate limits of the City of Allen, Collin County, Texas, and not
exempt by the Constitution of the State and valid State laws,a tax of$0.470000 on each$100 assessed valuation
of taxable property apportioned and distributed as follows:
(a) For the purpose of defraying the current expenditures of the municipal government of the City of
Allen,a tax of$0.368756 on each and every$100 assessed value on all taxable property; and
(b) For the purpose of creating a sinking fund to pay the interest and principal maturities of all
outstanding debt of the City of Allen not otherwise provided for, a tax of$0.101244 on each$100
assessed value of taxable property within the City of Allen shall be applied to the payment of
interest and maturities of all such outstanding debt of the City.
SECTION 2. All ad valorem taxes shall become due and payable on October 1, 2021, and all ad valorem
taxes for the year shall become delinquent if not paid prior to February 1,2022. There shall be no discount for
payment of taxes prior to February 1,2022. A delinquent tax shall incur all penalty and interest authorized by
law,to wit:
(a) A penalty of six percent on the amount of the tax for the first calendar month it is delinquent,plus
one percent for each additional month or portion of a month the tax remains unpaid prior to July 1
of the year in which it becomes delinquent.
(b) Provided,however,a tax delinquent on July 1,2022,incurs a total penalty of twelve percent of the
amount of delinquent tax without regard to the number of months the tax has been delinquent. -A
delinquent tax shall also accrue interest at the rate of one percent for each month or portion of a
month the tax remains unpaid. Taxes for the year 2021 and taxes for all future years that become
delinquent on or after February 1 but not later than May 1,that remain delinquent on July 1 of the
year in which they become delinquent,incur an additional penalty in the amount of twenty percent
(20%) of taxes, penalty, and interest due,pursuant to Texas Property Tax Code Section 6.30 and
33.07,as amended.Taxes assessed against tangible personal property for the year 2021 and for all
future years that become delinquent on or after February 1 of a year incur an additional penalty on
the later of the date the personal property taxes become subject to the delinquent tax attorney's
contract,or 60 days after the date the taxes become delinquent,such penalty to be in the amount of
twenty percent (20%) of taxes, penalty and interest due, pursuant to Texas Property Tax Code
Section 33.11. Taxes for the year 2021 and taxes for all future years that remain delinquent on or
after June 1 under Texas Property Tax Code Sections 26.07(f), 26.15(e), 31.03, 31.031, 31.032 or
31.04 incur an additional penalty in the amount of twenty percent (20%) of taxes, penalty, and
interest due,pursuant to Texas Property Tax Code Section 6.30 and Section 33.08,as amended.
SECTION 3. The City shall have available all the rights and remedies provided by law for the enforcement
of the collection of taxes levied under this Ordinance.
SECTION 4. The tax roll as presented to the City Council,together with any supplements thereto,be and the
same are hereby approved.
SECTION 5. Should any word,sentence,paragraph,subdivision,clause,phrase,or section of this Ordinance,
be adjudged or held to be void or unconstitutional,the same shall not affect the validity of the remaining portions
of said Ordinance which shall remain in full force and effect.
SECTION 6. All ordinances of the City of Allen, Collin County, Texas, in conflict with the provisions of
this Ordinance be, and the same are hereby, repealed; provided, however, that all other provisions of said
ordinances not in conflict with the provisions of this Ordinance shall remain in full force and effect.
SECTION 7. This Ordinance shall take effect immediately from and after its passage,as the law and charter
in such cases provide.
DULY PASSED_AND APPROVED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY,TEXAS,.ON THIS THE 14TH DAY OF SEPTEMBER 2021.
-_ = AP O D:
Kenneth M.Fulk,MAYOR
-
APPROVED AS TO FORM: ATTEST:
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Peter G. Smi ,CITY ATTORNEY Shelley B.George, Y SECRETAR
(PGS:9-8-21:TM 124664)
Ordinance No.3858-9-21,Page 2