O-380-2-82ORDINANCE NO. 380-2-82
AN ORDINANCE OF THE CITY OF ALLEN, COLLIN COUNTY, TEXAS, PROVIDING
AN ADDITIONAL PENALTY TO DEFRAY COSTS OF COLLECTION OF CERTAIN
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 SEVERABILITY
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 Allen, Texas, has contracted with an
attorney for the collection of delinquent property taxes; and
WHEREAS, the City Council of the City of Allen, 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 ALLEN, TEXAS:
Section I.
From and after the passage of this Ordinance
and publication as may be required by law, taxes that remain delin-
quent 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 Allen, Texas, has contracted with an attorney, pur-
suant 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
(15a) of the amount of taxes, penalty and interest due.
Section III.
A tax lien shall attach to the property on
which the tax is imposed to secure payment of the penalty.
Ordinance No. 380-2-82
Section IV.
Page 2
If a penalty is imposed pursuant to this
Ordinance, the City of Allen, 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 Allen,
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 Allen, Texas, contract
with another taxing unit for the collection of its 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 Allen, Texas; and, in such event, the notice
required by Section 5 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 Allen that the sections, para-
graphs, 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 uncon-
stitutionality 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. This Ordinance shall become effective from
and after its passage and publication as may be required by law.
DULY PASSED BY THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, THIS THE 4th DAY OF February , 1982.
Ordinance No. 380-2-82 Page 3
APPROVED:
M. Pier on, MAYOR
ATTEST:
Marty HendrixA CITY SECRETARY