O89-05ORDINANCE NO. 89 -5
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 1st 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
(15 %) 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 that a tax lien shall attach to
the property on which the tax is imposed to secure payment of the
penalty; and
BE IT FURTHER ORDAINED that the City of Kennedale Tax
Collector is directed to deliver a notice of the delinquency and
the penalty to each property owner at least thirty (30) days and
not more than sixty (60) days before July lst 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.
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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.
PASSED AND APPROVED this 11th day of May ,
1989, by the City Council of the City'-)of Ke edale by a vote
of 5 AYES and 0 NAYS.
EVE RADAKOVICH, MAYOR
ATTEST:
LINDA JONES, CITV SECRETARY
(0 /K- ORDIN -LAF)
ORDINANCE - Page 2