O-3706-9-19 ORDINANCE NO.3706-9-19
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, LEVYING THE AD VALOREM TAXES FOR THE TAX YEAR
2019 (FISCAL YEAR 2019-2020) AT A RATE OF $0.489000 PER ONE HUNDRED
DOLLARS ($100) ASSESSED VALUATION ON ALL TAXABLE PROPERTY
WITHIN THE CORPORATE LIMITS OF THE CITY OF ALLEN AS OF JANUARY 1,
2019, 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
hearings were held on August 13, 2019, and August 27, 2019, 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 2019-2020,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 2019 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$0.489000 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$0.387038 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$0.101962 on each$100
assessed value of taxable property within the City of Allen and shall be applied to the payment of
interest and maturities of all such outstanding debt of the City.
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS
THAN LAST YEAR'S TAX RATE.
THE TAX RATE WILL EFFECTIVELY BE RAISED 0.67 PERCENT AND WILL RAISE
TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
APPROXIMATELY ($6.43).
SECTION 2. All ad valorem taxes shall become due and payable on October 1, 2019, and all ad valorem
taxes for the year shall become delinquent if not paid prior to February 1,2020. There shall be no discount for
payment of taxes prior to February 1, 2020. 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 1,2020,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 2019 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 2019 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 2019 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 10T"DAY OF SEPTEMBER 2019.
APPR I lTh
Stephen Terrell,MAYOR
APPROVED AS TO FORM: ATTEST:
62.s&'
Peter G. Smi'th,CITY ATTORNEY elley B.Geo CITY SEC ARY
(PGS:9-2-19:TM 110568)
Ordinance No.3706-9-19,Page 2