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HomeMy WebLinkAboutOrdinances (O-72-087)-09/12/1972 .-r;- VOL UME --I---f- P AG E ~ r.j} TOWN OF COLLEYVILLE ORDINANCE 0-72-87 AN ORDINANCE FIXING THE FISCAL YEAR FOR THE CITY OF COLLEYVILLE FOR ACCOlmTING AND BUDGETING PURPOSES; FIXING THE ASSESSMENT YEAR FOR TAX PURPOSES; SELECTING THE CITY ASSESSOR-COLLECTOR, PROVIDING FOR THE RENDITION OF PROPERTY FOR TAXATION, THE TIME, MANNER AND PROCEDURE OF PAYING TAXES ON PROPERTY: PROVIDING THE DUTIES OF THE CITY ASSESSOR AND COLLECTOR: PROVIDING PENALTIES AND I~~EREST FOR DELINQUENT TAXES. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEYVILLE, TEXAS: SECTION 1. The fiscal year for accounting and budgeting purpose of the City of Colleyville, shall begin on the 1st day of October of each calendar year and shall terminate on the 30th day of Sep- tember of the next succeeding calendar year. SECTION 2. The assessment year for tax purposes of the City of Colleyville shall begin on the 1st day of January of each calendar year. SECTION 3. (a) The Tax Assessor-Collector for the City of Colley- ville shall be Mr. Joseph T. Owens. The powers and duties of the Assessor-Collector as prescribed in Chapter 5 of Title 28, revised Civil Statutes of 1925, and as hereafter amended, are hereby con- ferred. (b) Each person. partnership, and corporation owning property within the limits of the City of Colleyville shall, between January 1st and April 1st of each calendar year, hand to the city assessor and collector a full and complete sworn inven- tory of the property possessed or controlled by him, her or them within said limits of the said City on the 1st day of January of each calendar year. (c) All renditions of property subject to taxation by the city shall be made to the tax assessor and collector at the offices of such assessor and collector on forms or blanlcs furnished by the city. Such renditions shall be verified by proper oath administered by the assessor and collector or other officer auth- orized by law to administer such oath. The assessor and collector is hereby authorized to administer the required oaths verifying such renditions. /- (d) It shall be the duty of the assessor and collector to receive such renditions on the blanlrs or forms approved and fur- nished by the city and to see that all property included in such rendition is properly listed as to description and that the valu- ation is properly entered by the person rendering the same and that the rendition is properly verified by the oath prescribed on the rendition blanlr. Ordinance 0-72-87 -2- veT rry~,--2C .J...J u 11'~l!j -?JtGE-dfi SECTION 4. At the expiration of the time fixed for the rendition of property subject to taxation by the city, the assessor and col- lector shall ascertain such property in the city subject to taxa- tion as has not been rendered and he shall list the same to the owners of such property as known or as unknown, in case he cannot, by diligent inquiry, ascertain the owner thereof, on appropriate forms or blanks furnished by the city, and the same shall be pre- sented by him to the board of equalization for valuation by the board. Such lists, when the valuations thereon have been fixed by the board of equalization, shall have the full effect of and be a legal assessment of the property therein listed, as fully and effectively as though rendered by the owner. SECTION 5. Whenever the assessor and collector shall ascertain that any taxable property on which the city is entitled to collect taxes has not been assessed for any previous year or years, the same shall be assessed in a supplemental roll to be Irept in his office for such purpose at the same rate and for such valuation as such property should have been assessed, with a proper description of the property and a reasonable valuation thereon. Such assess- ment by the assessor and collector shall be deemed a legal assess- ment as fully and to all intents and purposes as though such prop- erty had been assessed by the owner thenrcf for such year, and the taxes thereon shall be collected in the same manner as other assess- ments. SECTION 6. (a) It shall be the duty of the tax assessor and col- lector to prepare and keep tax rolls for the city. (b) When the tax lists and assessments have been equalized and approved by the equalization board, the assessor collector shall prepare from suoh lists and complete the tax rolls for the city as follows: (1) A roll Imown as the rendered roll shall be made up from the assessment list rendered to the assessor and collector by the owners or rep- resentatives of the owners of the property lists therein. (2) A roll known as the unrendered roll shall be made up from the lists of unrendered property, in- cluding property assessed by the assessor and collector as unlrnown. (c) The rolls provided for above shall designate the names and addresses of the owners of such property, if Imown to the assessor and collector, an adequate description of such property and in the amount of taxes assessed thereon extended as to each item for which such taxes are levied. (d) The tax rolls shall be completed and certified to by the assessor and collector and presented to the city council for approval on or before the first day of October of the year for which such taxes are assessed and shall be kept in a well bound boolr. The rendered roll and the unrendered roll shall be compiled and prepared separately but may be bound in the same volume if deemed advisable by the assessor and collector. ~ VOLUME .J!- PAGE JI/~ Ordinance 0-72-87 SECTION 7. City taxes levied by the governing body of the City of Colleyville, Texas, each year shall become due on the first day of October of the year for which the levy is made and may be paid up to and including the following January 31st, without penalty, but if not so paid such taxes shall become delinquent on the following day, February 1st, and the following penalty shall be payable thereon, to-wit; if paid during the month of February, one percent (1%); during the month of March, two percent (2%); April, three percent (3%); May, four percent (4%); June, five per- cent (5%); and on and after the first day of July, eight percent (8%). Such unpaid taxes shall bear interest at the rate of six percent (6%) per annum from February 1st of the year next succeed- ing the year for which such taxes were levied or assessed. It will not be necessary for the assessor and collector to enter upon the tax lists or delinquent ta~ rolls penalties, interest or costs that may accrue against any property by reason of delinquency, but in each and every instance all such penalties, interest and costs shall be and remain a statutory charge against such property with the same force and effect as if entered on such rolls, and the assessor and collector shall calculate and charge all penalties, interest and costs on all delinquent tax statements or delinquent tax receipts issued by him. SECTION 8. It shall be the duty of the taxassessor and collector as of the first day of February of each year for which any city taxes for the preced ing year remain unpaid, to malre up a list of the lands and other property on which any taxes for such preceding year are delinquent, Charging against the same all unpaid taxes against the owner thereof as shown on the rolls for such year and to make and prepare and complete such lists and to enter and extend the same in a book Imown as the delinquent tax roll, such delinquent taxes to be itemized and extended in the same manner as in the original tax rolls. The delinquent taxes talren from the rendered roll and the delinquent taxes taken from the unrendered roll shall be compiled separately but may be bound in the same volume. SECTION 9. It shall be the duty of the assessor and collector to complete the delinquent tax roll, to properly certify to the same and to present the same to the city council for approval on or before the first day of July next following the year for which such taxes are assessed. The city council shall examine such roll and, if found satisfactory, approve the same. In the event such delinquent roll is found by the city council to be incorrect or incomplete, it" shall be ret"urned to the assessor and collector for correction and, when completed and corrected by the assessor and collector sutmitted for ap~roval by the city council. Ordinance 0-72-87 ~ VOIJU;.'rz ]I-- PAGEA THE FACT THAT THERE IS AN H1PERATIVE NEED FOR THIS ORDINANCE CREATES AN EMERGENCY, AND THEREFORE, THE READING AND PASSAGE OF THIS ORDINANCE AT MORE THAN ONE MEETING IS HEREBY SUSPENDED AND THIS ORDINANCE SHALL TAKE EFFECT AND BE IN FULL FORCE FROM AND AFTER THAT DATE OF ITS PASSAGE AT A SINGLE MEETING AND THE APPROVAL THEREOF OF THE MAYOR AND THE TOWN COUNCIL. PASSED AND APPROVED the /.2 day of~~7~, 1972. ATTFBT: (1:~:f~ (Seal)