HomeMy WebLinkAboutOrdinances (O-85-597)-12/31/1985
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ORDINANCE 0-85-597
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WHEREAS, House Bill 2434 which adds Section 33.011 to the Texas
Property Tax Code is directory rather than mandatory 1n authoriz-
ing the govern1ng body of a taxing unit to waive penalty and
interest accrued on delinquent taxes under certain conditions,
and
WHEREAS, the decision to waive or not waive such penalties and
interest 1S left solely to the discretion of the members of
the governing body of a taxing unit, and
WHEREAS, the members of the City Council of the CITY OF COLLEY-
VILLE are of the opinion that waiving penalty and interest accrued
on delinquent taxes would result 1n lost revenue to the CITY
OF COLLEYVILLE and discourage the prompt payment of current
taxe s .
NOW THEREFORE BE IT ORDAINED BY THE MEMBERS OF THE CITY COUNCIL
OF THE CITY OF COLLEYVILLE that the policy of the City is not
to waive penalties and interest accrued on delinquent taxes.
PASSED AND APPROVED by the City Council of the CITY OF COLLEYVILLE
this
day of
, 1985.
CITY OF COLLEYVILLE
By
Mayor
ATTEST:
,~.
9 33.01
PROPERTY TAX CODE
percent of the amount of the delinquent tax without regard to the
numberof months tne tax has been de4inquenL
(b) If a person who exercises thesplit-payment option provided by
Section 31.03 of this code fails to make the second payment before
July 1, the secono payment is delinquent and incurs a penalt~' of
twelve percent of the amount of unpaid tax,
(c) A oelinquent tax accrues interest at a rate of one percent for
each month or portion of a month the tax remains unpaid.
Amended by Ads 1981, 67th Leg., 1st C.S.. p. 168, ch. 13, S 127, eff. Jan. 1,
1982.
Effective August 26, 1985
See, 33.011. WAIVER OF
PENALTIES
AND
INTEREST.
The
b d f taxing unit may provide for the ~alver of
governing ~y 0 a - - -
penaltle~ and interest on a delin~ent tax if an act or omis8ion of
an officer,' employee, or agent of the taxing unit caused the
~er'~ failure to a the tax before delin
and if the tax
is paid ~ithin 21 days after the taxpayer knO~8 or should Kno~ of
the delin~ency.
.
9 33.02. Installment Payment of Delinquent Taxes
(a) The collector for a taxing unit that collects its own taxes may
enter an agreement with a person delinquent in the payment of the
tax for pa~'ment of the tax, penalties, and interest in installments.
The agreement must be in writing and may not extend fOI' a period of
more than 36 months.
(b) Interest accrues as prodded ~~. Subsection (c) of Section 33.-
01 of this code on the unpaid balance during the period of the agree-
ment.
(c) A propert~' owner's execu\~on of an installment agreement
under this section is an irrevocahle admission of liabilit~. for all tax-
es, penalties. and interest that are subject to the agreement.
(d) Property may not be seized and sold and a suit ma~' not be
filed to coiled a delinquent tax subject to an installment agreement
unless the property owner:
(1) fails to make a pa~rment as required by the agreement;
(2) fails to pay other property taxes coJleeted by the unit
when due as required by the collector; or
(3) breaches any other condition of the agreement.
(e) Executi,on of <In installmenC agreement tolls the limitation
periods pl'oYidcd h~' Section 33.0;) of this code for the period during
which enforced collection is bancd by Subsection (d) of this section.
f
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9 33.03. Delinquent Tax Roll
Each year the collector for each taxing unit shall
rent and a cumulative delinquent tax roll for the unit.
prepare a cur-
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