O55ORDINANCE NO. 55
AN ORDINANCE OF THE CITY OF KENNEDALE
AUTHORIZING AN ADDITIONAL PENALTY TO
DEFRAY COSTS OF COLLECTION OF DELINQUENT
TAXES; PROVIDING A SEVERABILITY CLAUSE;
AND AN EFFECTIVE DATE.
WHEREAS, Texas Property Tax Code Section 33.07 authorizes a
taxing unit to provide that ad valorem taxes that remain delinquent
on July 1 of the year in which they become delinquent will incur an
additional penalty to defray costs of collection of those delinquent
taxes, if the taxing unit has contracted with an attorney pursuant
to Texas Property Tax Code Section 6.30; and
WHEREAS, the City of Kennedale, a municipal corporation and
taxing unit located in Tarrant County, Texas, has contracted with an
attorney pursuant to Texas Property Tax Code Section 6.30 and
desires to provide for an additional penalty to defray costs of tax
collection; and
WHEREAS, it is advantageous to the taxpayers of the City of
Kennedale for the City to impose the additional fifteen percent
(150) penalty to defray costs of collection of delinquent taxes;
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City
of Kennedale, that the City of Kennedale hereby adopts the
provisions of Texas Property Tax Code Section 33.07 and, pursuant
thereto, provides that taxes that remain delinquent on July 1 of the
year in which they became or become delinquent shall incur an
additional penalty to defray costs of collection; and
BE IT FURTHER ORDAINED that the amount of the penalty to
defray costs of collection shall not exceed fifteen percent (15%) of
the amount of taxes, penalty, and interest due; and
BE IT FURTHER ORDAINED tr
property on which the tax is
penalty; and
BE IT FURTHER ORDAINED
Collector is directed to deliver
penalty to each property owner
more than sixty (60) days before
gat a tax lien shall attach to the
imposed to secure payment of the
that the City of Kennedale Tax
a notice of the delinquency and the
at least thirty (30) days and not
July 1 of each year; and
BE IT FURTHER ORDAINED that the additional penalty shall apply
to all taxes currently delinquent and all taxes which become
delinquent in years subsequent to the adoption of this Ordinance.
ORDINANCE - Paqe 1
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BE IT FURTHER ORDAINED that it is hereby declared to be the
intention of the City Council that the paragraphs, 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 by the valid judgment or decree
of any court of competent jurisdiction, such unconstitutionality
shall not affect any of the remaining phrases, clauses, sentences,
paragraphs and sections of this ordinance, since the same would have
been enacted by the City Council without the incorporation in this
ordinance of any such unconstitutional phrase, clause, sentence,
paragraph or section.
This Ordinance shall be effective from, and after, the date of
its passage by the City Council of the City of Kennedale, all as
provided by law.
PASSED AND APPROVED this ~~ day of `l~ ~...C. 1994, by
the City Council of the City of Kennedale by a ote of ~ AYES
and C NAYS.
BILL ABBOTT, Mayor
ATTEST:
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BY : ~ Jl ~t,~1 ~ ~-c.c-~ aLC~~
KATHY TURD ER, City Secretary
Y.ENCJEDALE (City of) - Ordinance (~lcj-561)
ORDINANCE - Page 2