HomeMy WebLinkAbout02373 ORD - 09/07/1948KIT ORDINANCE .�
AUTHORIZING THE ASSESSOR AND COLLECTOR OF TAXES TO
ALLOY? DISCOUNTS UPON ADVANCE PAYMENT OF AD VALCREM
TAXES FOR THE YEAR 1948; FIXING THE ANGUNT OF DIS-
COUNT AND THE PERIOD DURING MICH SUCH ALLOWANOE
MAY BE MM; PROVIDING WBEN TAXES SHALL BE DUE AND
SHALL BROOMS DELINQUENT; PROVIDING THE METHOD FIX-
ING PENALTY AND INTEREST ON DELINQUENT TAXES, PRO -
VIDING DUTIES OF ASSESSOR AND COLLECTOR OF TAXES
IN REGARD TO DELINQUENT TAXES AND DECLARING AN
EMERGENCY.
WHEREAS, it is the desire of the City Council to encourage
advance payment of ad valorem taxes due for the year 1946, in order that
the funds may be available to meet expenses and in order that the Cityls
credit may not be seriously impaired;
NWI, TBIEFORE, BE IT ORDAINED BY THE CITY COUNCIL OF TEE CITY
OF CORPUS CH?.ISTI, TEXAS,
SECTION 1. Tax payers shall be allowed discount for the payment
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of ad valorem taxes due the City for the year 19L8, said disco+mts to be
allowed under the following conditions:
(a) One (1% ) per cent discount from ad valorem taxes due
the City if such taxes are paid in October, November,
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or Deoember, 191X8; provided any ad valorem taxes paid
during the month of January, 1949, shall have no dis-
count rate.
SECTION 2. If any person shall pay, on or before November 30th
of the year for which assessment is made, one -half of the tares imposed by
law on him or his property, then he shall nave 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 tag payer, after paying said one -half (1/2) of his tares
on or befora November 30th, as hereiabefore provided, shall fail or refuse
to pay, on or before June 30th next sueceedinE said November, the other
one -half (1/2) of his said taxes, penalty of eight (Z) per cent of the
amount of said unpaid taxes shall accrue thereon.
If 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-wit t
a3 -7 3
a
D -using the month of February, one per cent (1: %); during the
month of I „arch, two per cent (2%); during the month of April, three per
cent (3%)j during the month of May, four per cent (W.); during the month
of June, five per c ent (5 %); on and after the first day of July, eight
per oast (8f), as herein nrovided, the remaining one -half (112) 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 ono -half (1%2) of such ad valorem taxes have been paid on
ar before November 30 of the year in ,ti.ch a— are asacesod, t.- dis-
counts herein rrovidod for shall be a£f.otivs end shall apply to the
last half of the ad valorem taxes if paid within ninety (90) days y for
to the first dey of July, whon the same become delinquent, as herein ro-
vided; that such dtsooust shall not apply to the first half of sreh -boxes
if the some have been paid on or before Siovamber 30th of the year in
which such assessment is made.
SSCTIMT 3. All delinquent taxes -,,ill bear interest at the rate
of sin (6;) per cent per onanm from t?ie date of their delinquenay, the
date of delinquency for 1948 ad valorem tares being February 1, 19t% un-
less otherwise provided in t'-ds ordinmee in regard to split e,�msnt of
taxes.
SZOTION ” 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, nake up a list of the lands and lots and /or property
os which any teas- for such preceding year are delinquent, charging against
the some all unpaid taxes assessed against the owner thereof on the rolls
for said year.
SS'C2I0H 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 end
affect 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.
SECTION 6. That if sty part of this Ordinance should be hold
invalid for any reason, than that fact should not invalidate the entire
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Ordinanoe, but the balance thereof shall remain in full force and effect.
SECTION 7. All ordinances in conflict herewith are expressly
repealed.
SP.CTION 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 "'ill�i^nAS" clause hereof creates a
public emergency and imperative public necessity requiring the suspension
Of the Chester rule providing that no Ordinance or Resolution shall be
passed finally on the date it is introduced, end that auoh Ordinance or
Resolution shall be road at three several meetings of the 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 Prom and
after its passage. IT IS ACCOPiDINI -L'1 SO ORDAIITM.
,PASSED XM APPROVED this the `J day of September. A. D. 1948.
ATTESTt ` P
City of Corpus Christi, Texas
AvBe . tszq
APPROVED AS TO LEGAL PORE,
C ,y Atto a y
s atent orney
Corpus Christi, Texas
September_ 19W
TO THE TFBERS OF TEE CITY COTTCIL
Corpus Christi, Texas
Gentlemen:
For the reasons set forth in the omergenoy clause of the fore-
going Ordinance, a public emergency and an imperative necessity exist
for the suspension of the Charter rulo or requirement that no Ordinance
or Resolution shall be passed finally on the date it is introduced, and
that such Ordinance or Resolution shell be read at three several moetings
of the City Council; 1, therefore, hereby --t that you suspend said
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Carter rule or requirement anal pass this Ordinanco finally on the date
it is introduced, or at the present seating of the City Council.
Respectfully,
01 Y .3
City of Corpus Christi, Texas
The Charter rule was suspended by the follol7ing vote:
Yesley r. Seale
George R. Clark, Jr.
John A. Ferris
R. R. henry
Joe T. Dawson
The above ordinance was passed by t e fallowing vote'
asley R. Seale
George R. Clark, Jr.
John A. Ferris
R. B. Henry
Joe T. Dawson *17
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