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HomeMy WebLinkAbout02133 ORD - 08/19/1947AN ORDINANCE AUTHORIZING THE ASSESSOR AND COLLECTOR OF TAXES TO ALLOW DISCOUNTS UPON ADVANCE PAYMENT OF AD VALOREM TAXES FOR THE YEAR 1947; FIXING THE iJ=NT OF DISCOUNT AND THE PERIOD DURING WHICH SUCH ALLOWANCE PLAY BE MOE; PROVIDING VMN TAXES SHALL BE DUE AND SHALL BECODE DELINNUENT; PROVIDING THE METHOD FIXING PENALTY AND INTEREST ON DELINQUENT TAXES; PROVIDING DUTIES OF ASSESSOR AND COLLECTOR OF TAXES IN REGARD TO DELINQUENT TAXES AND DECLARING AN EPTERGENCY. WHEREAS, it is the desire of the City Council to encourage advance payment of ad valorem taxes due for the year 1947, in order that the funds may be available to meet expenses and in order that the City's credit may not be seriously impaired; Nowt, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TEXAS: SECTION 1. Tax payers shall be allowed discount for the pay- ment of ad valorem taxes due the City for the year 1947, said discounts to be allowed under the following conditions: (a) One (ly) per cent discount from ad valorem taxes due the City if such taxes are paid in October, November, or December, 1947; provided any ad valorem taxes paid during the month of January, 1948, shall have no dis- count rate. SECTION 2. If any person shall pay, on or before November 30 of the year for which assessment is made, one -half of the taxes imposed by law on him or his property, then he shall have until and including the 30th day of the succeeding June within which to pay the other one -half (1/2) of the said taxes without penalty or interest thereon. If said tax payer, after paying said one -half (1/2) of his taxes on or before November 30, as hereinbefore provided, shall fail or refuse to pay, on or before June 30 next succeeding said November, the other one -half (1/2) of his said taxes, penalty of eight (8y) per cent of the amount of said unpaid taxes shall accrue thereon. 2.133 I£ any person fails to pay one -half (1/2) of taxes, imposed by law upon him or his property, on or before the 30th day of November of the year in which the assessment is made, then unless he pays all of the taxes "imposed by law on him or his property" on or before the 31st day of the succeeding January, the following penalty shall be payable thereon, to -wits During the month of February, one per cent (1%); during the month of LTIarch, two per cent (2j); during the month of April, three per cent (3 "0); during the month of 11ay, four per cent (L; %); during the month of June, five per cent (5%); on and after the first day of July, eight per cent (8,a), as herein provided, the remaining one -half (1/2) of such taxes shall be delinquent if not paid before the first day of July on the year next succeeding the year for which the assessment is made. If one -half (1/2) of such ad valorem taxes have been paid on or before November 30 of the year in which same are assessed, the dis- counts herein provided for shall be effective and shall apply to the last half of the ad valorem taxes if paid within ninety (90) days prior to the first day of July, when the same become delinquent, as herein pro- vided; that such discount shall not apply to the first half of such taxes if the same have been paid on or before November 30th of the year in which such assessment is made. SECTION 3. All delinquent taxes will bear interest at the rate of six (61P") per cent per annum from the date of their delinquency, the date of delinquency for 1947 ad valorem taxes being February 1, 1948, un- less otherwise provided in this ordinance in regard to split payment of taxes. SLCTIONT L;. 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 precedin„- year are delinquent, charging against the same all unpaid taxes assessediagainst the owner thereof on the rolls for said year. -2- SECTICF 5. Penalties, interest and 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. SJ,CTIou 6. That if any part of this Ordinance should be held invalid for any reason, then that fact should not invalidate the entire Ordinance, but the balance thereof shall remain in full force and effect. SECTION. 7. All ordinances in conflict herewith are expressly repealed. SECTIOU 8. The necessity for obtaining sufficient revenue for the operation of the City and to avoid impairment of the credit of the City and the reasons set out in the " "7TIEREW' clause hereof creates a public emergency and imperative public necessity requiring the suspension of the Charter rule providing 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 several meetings of the City Council, and the L4ayor 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 ACCORDIPIGLY SO OPWAINED. PASSED [ED APPROVED this the day of August, A. D. 1947. Iv' City of Corpus Christi, Texas ATT i; City Sere ary APPROVED AS TO LEGAL �'OP.I: "_: _. orney Corpus Christi, Texas Augast .' , 19+7 TO THE MEIMERS OF THE CITY COUNCIL Corpus Christi, Texas Gentlemen. For the reasons set forth in the emergency clause of the fore- going Ordinance, 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 several meetings of the City Council; I, therefore, hereby request that you suspend said Charter rule or requirement and pass this Ordinance finally on the date it is introduced, or at the present meeting of the City Council. Respectfully, M&YOR City of Corpus Christi, Texas The Charter rule was suspended by the following vote; Wesley E. Seale George R. Clark, Jr. John A. Ferris R. R. Henry Joe T. Dawson The above ordinance was passed by the following vote; Wesley E. Seale George R. Clark, Jr. John A. Ferris R. R. Henry Joe T. Dawson 2! ?-S