HomeMy WebLinkAbout01833 ORD - 08/07/1945AN ORDINANCE
AUTHORIZING TIM ASSESSOR AND COLLECTOR OF
TARES TO ALLOA DISCOUNTS UPON ADVANCE PAY -
MENTS OF AD VALOREM TAXES FOR THE YEAR 19165;
FIRING THE AMOUNT OF DISCOUNT AND THE PERIOD
DURING WHICH SUCH ALLaYANCES WX BE ),% I
PROVIDING WHEN TAXES SHALL BE CONSIDERED DE-
LINQUENT; PROVIDING THE METHOD TAXING FMLU,
TY AND INTEREST ON DELINQUENT TAXES; PROVID-
ING DUTIES OF ASSESSOR AND COLLECTOR OF TAXES
Ili REGARD TO DELINQUENT TAXES; AND DECLARING
AN EMERGENCY. _
WBERE&S, ad valorem tax collections for previous years have
not produced sufficient revenue to permit the City to meet promptly its
expenses of operation for current fiscal years; and,
I
IYHERFAS, it is the desire of the City Council to encourage
advance payment of ad valorem taxes due for the year 1945, in order that
funds may be available to meet expenses and in order that the Cityts
credit may not be seriously impaired; end,
WHEREAS, it is deemed necessary that the aum of Four Hundred
Twenty -five Thousand Dollars ($125,000.00) be collected and applied to
the payment of current operating expenses at an early date; and, in order
that this amount may be made available for current operating expenses, it
will be neoessary to collect approximately Eight Hundred Fifty Thousand
Dollars ($850,000.00) in ad valorem taxes due for the year 1945; and, now
THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
CORPUS CHRISTI, TEXAS:
SECTION 1. Taxpayers shall be allowed discount for the payment
of ad valorem taxes due the City for the year 1945, said discount to be
allowed under the following conditions
(a) One per cent (1 %) discount on ad valorem taxes due
the City, if such taxes are paid ninety (90) days
before the date when the would otherwise become
delinquent.
SECTION 2. All ad valorem taxes due the City of Corpus Christi
for the year 1945 shall be paid on or before the thirty -first day of
1833
- I -
January, 1946. If w V person £ails to pay all the ad valorem taxes, due
the City of Corpus Christi, Texas, for the year 1945, imposed by law upon
him or his property, on or before the thirty -first day of January, 1946,
the following penalty shall be payable thereon, to -wit:
During the month of February, 1946, one per cent (1p); during
the month of March, 1946, two per cent (2%); during the month of April,
1946, three per cent (j%); during the month of May, 19){6, four per cent
(4%); during the month of June, 1946, five per cent (5 %); and on and after
the first day of July, 1946, eight per cent (8 %).
SECTION j. All delinquent taxes shall bear interest at the rate
of six per cent (6%) per annum from the date of their delinquency.
SECTION 4. The assessor and collector of taxes shall, as' of
the first day of July of each year for which any taxes For the preceding
year remain unpaid, make up a list of the lands and lots and /or property
on which any taxes for such preceding year are delinquent, charging against
the same all unpaid taxes assessed against the owner thereof on the rolls
for said year.
SECTION: 5. Penalties, interest end costs accrued 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 all such penalties,
interest and costs shall remain a statutory charge with the same force and
effect as if entered on said list, and the assessor and collector of taxes ,
shall calculate and charge all such penalties, interest and costs on all
delinquent tax statements or delinquent tax receipts issued by him.
7 SECTION 6. That if any part of this Ordinance should be hold in-
valid for any reason, then that fact should not invalidate the entire Ordi-
nance, but the balance thereof shall remain in full force and effect.
7 SECTION 7. All ordinances in conflict herewith are expressly re- _
pealed and especially Ordinance No.
SECTION B. The facts set out in the "WHEREAS^ clauses hereof
create a public emergency and imperative public necessity requiring the sues
pension of the Charter rule providing that no Ordinance or Resolution "has'
ll
be passed finally on the data it is introduced, and that such Ordinance or
Resolution shall be read at three several meeetjx &f-`tha City Council, and
the Mayor having requested that said Charter rule be suspended and that
this Ordinance take effect and be in full force and effect from and after
its passage, IT IS ACCORDINGLY SO ORDAINED. Q
PASSED AND APPROVED this the day of August, A.D.,
191+5.
SAY City Corpus Chris i, Texas.
ATTEST:
City Sec etary
APPROVED AS TO LEGAL FORM:
Acting uitjt Attorney
Corpus Christi, Texas
1945
TO THEM WERS OF THE CITY COUNCIL
=OF THE CITY -OF CCRPVS CHRISTI
Corpus Christi., Texas
Gentlemenr
For the reasons set forth in the emergency clause of
the foregoing Resolution, a public emergency and an imperative
necessity exist for the suspension of the Charter rule or
requirement that no Ordinance or Resolution shall be passed
finally on the date it is introduced, and that such Ordinance
or Resolution shall be read at three•aeveral meetings of the
City Council; I, therefore, hereby request that you suspend
said Charter rule or requirement and pass this Resolution
finally on the date it is introduced; or at the present
meeting of the City Council.
Respec ly,
Mayor, City of orpus Christi, Texas.
The Charter rule was suspended by the following vote:
Roy L. Self
B. G. Moffett
R. R. Rambo
N. C. Beck 1G3�
N. H. Marriott ���
The above Resolution was pas d by the following votes.
Roy L. Self
B. G. Moffett
R. R. Rambo
N. C. BEck
N. B. Marriott