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Home My WebLink About01714 ORD - 09/05/1944I;GS/mw�8 /28/)11♦ a oion NCE � 114 AUTHCRIZNG THE ASSESSOR AND COLLECTOR OF TAXES TO ALLOW DISCOUNTS UPON ADVANCE PAY - MENTS OF AD VALOREM TAXES FOR THE YEAR 1%4j FIXING TIM AMOUNT OF DISCOUNT TO BE ALLOW AND THE PERIOD DORING WHICH SUCH ALLOWANCES MAY BE MADE; DEFINING THE AMOUNT OF ADVANCE PAYMENTS UPON WHICH SAID ALLOWANCES MAY BE APPLIED; PROPIDING FOR.THE PAYMENT OF TAXES SEMI- ANNUALLY1 THE WINER OF PAYMENT IN SUCH MATTER, THE METHOD OF TAXING PENALTY AND IN- TEREST THEREON; AND DECLARING AN EMERGENCY. WHEREAS, ad valorem tax colleotions for previous years have not produced sufficient revenue to permit the City to meat promptly its expenses of operation for the current fiscal year; and WHEREAS, it is the desire of the City Council to encourage the advance payment of ad valorem taxes due for the year 19" in order that funds many be available to meet expenses and in order that the Cityts credit my not be seriously impaired; and WHEREAS, it is deemed necessary that the sum of Three Hundred and Seventy -five Thousand Dollars 0375,000) be collected and applied to the payment of current operating expenses at an early date; and, in order that this amount my be made available for current operating expenses, it will be necessary to collect approximately Seven Hundred and Fifty Thousand Dollars (5750,000) in ad valorem taxes due for the year 19"- and rHERE S, the Constitution of the State of Texas provides that the City Council may provide discounts for advance payment of taxes; 171 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TMS: SECTION 1. Taxpayers shall be allowed dia- counts for the payment of taxes due the City, said discounts to be allowed under the following oonditionst (a) nras psr cant (30) discount on ad valorem taxes due the City, if such taxes are paid ninety (90) days before the date when they would otherwise become delinquent= - (b) Two per cent (Z.) discount on ad valorem taxes due the City if such taxes are raid sixty (60) days before the data }:hen they :would ctlaarwiae become delinquent; (c) One per ccrt (11) discount on ad valorem taxes due the City, if such taxes are paid thirty (30) days before the date when they would otherwise beoci delinquent. SECTION 2. If any person shall pay, on or be- fore November 3Cth of the year for which his assessment is made, one -half (1 /2) of the taxes imposed by law on h;= or his property, then he shall have until and including the thirtieth day of the succeeding June within which to nay the other one -half (1/2) of his said tames without penalty or, interest thereon. `If said taxpayer, after paying said one -half (1/2) of his taxes on or before November 30th, as herein - before provided, shall fall or refuse to pays on ar before June 30th neat succeeding said November, the other one -half (1/2) of his said taxes, a penalty of eight per cent (W) a£ the amount of said unpaid taxes shall accrue thereon. I£ any person fails to pay one -half (1/2) of the taxes, imposed by law upon him or his property, on or before the thirtieth day of November of the year for :Mach the assess- ment is made, then Mess he pays all of the taxes (imposed by lair on him or his property) on or before the thirty -first day of the sueeeeding January, the follmaing penalty snail be pay- able thereon, to -:vita During the month of February, one per cent during the month of 11arch, two per cent (M)i during the month of April, three per cent (jr); during the month of ?ay, fcur per cent (V.); during the month of June, five per cent (5j—; and on a=d after the first day of July, eight per cent (8%). If one half (1/2) of said ad valorem taxes have been paid on or before the thirtieth day of November, as herein provided, the remaining one -half (1/2) of such taxes shall be delinquent if not paid before the first day o: July of the year nsxt sucoeeding the year for which tha asssasment is made. if one -half (1/2) of such ad valorem ta—e have been paid on or before November tystiet}i of the yarr in whioh the same are assessed, the discounts herein rr—aed :or shall be affective and shall apply to the last half of the ad relorem taxes if paid ninety (90), days, sixty (60) days, and thirty (30) days, respectively prior to the first day of July, when tha sate become delinquent, as .wrain provided; but such disoount shall not apply to the first half of Tuoh taxes if the sax hale been paid on or before November 30th of the year in which such assess - rant is made. 6cM0N 3. All delinquent taxes shall bear interest at the rate of six per cent (65.1 per annum from the date of their delinquency. SECIICi: 4. The assessor and collector of taxes shall, as of the first day of July of each year for which ayd taxes for the preoeding year remain unpaid, make up a list Of the lards and lots ender property on v:hich any taxes for such preoeding year are delinquent, charging a.gainat the same all unpaid taxes assessed against the owner thereof on the rolls for said year. SSC'i101i 5. Penalties, interest snd costs accred against any land, lots and/or property need not be entered by the assessor and collector of taxes on said list, but in each and every instance ail such penalties, interest and costs si,a" be and regain a statutory charge with the same force and effect as If entered on said list, and the assessor and collector of taxes steal: calc -Mate and charge all such penalties, interest and costs on all delinquent tax state-Ants or delinquent tax receipts issued by :-j - SECT10, F. The ;acts set cut i. the "T"ereas" elausee hereof create a nuolio everge_ y and an imperative p Ilia necassi"Y for tis suspension of the Charter rale proliding that no Ordinr�ca or Resolution sail be passed finally on the date it is introduced, anc that such Ordinance or Resolution shall be read at three -�Ot- ings of the City Council, and the Maycr having declared that such pupl is er,.erganoy and imperative necessitj exist, and .aa'.ing requested that said Charter rule be suspended and that Ehis Ordinance finally be pasaed cn the data of its introduction, and take effect and :,e in full fcree and effect from and after its passage, IT 1S ACOCRDI1,G7-? OHDP.IYS�.JJ PASSED and APPRO61ED thin _�i day of September, A. D. 151a4.�� ,. T'Aym, aty of onus 16ti, ATTEST: Texas City Secretary APPR=r, AS TO Jy-Zll FORM; City attorney CORFDS CHRISTI, TEXAS Sz6X-, TO THE SfEhMRS OF THE CITY COUNCIL OF TL•, CITY OF CORPUS CHRIST. Corp- Christi, TexaE. Gentle —n: For the reasons act forth in the emergency clause of the foregoing ordinance, a public emergency and an impera- tive necessity exist for the suspension of the Charter rulet or requirement that no ordinance or resolution shall be passed finally on the Sate it is introduced, and that such ordinance or resolution shall be read at three several naetinbs of the City Council; I, therefore, hereby request that you suspend said Charter rule or requirement and pass this ordinance fa- ally on tho Late it is introduced, or at the :resort meeting .. ti:e Cite Council. Reepectfully . n, City of Corpus Christi, Te :a> Tix Charter rule ;iR.s saspendad by the folloxirg vote: A. C. %b0aughan Jos. "Ireur rd. F. M111a,_s D. A. Segrest H. G. Moffett The above ordir_auce was -eased by th ollolang vote: A. C. 11,Caughan Jos. 111reur .,u. F. 7,illiama D. A. Segrest H. G. hoffetc [; j-]14