HomeMy WebLinkAbout02592 ORD - 09/20/1949AN ORDINANCE
AUTHORIZING THE ASSESSOR AND COLLECTOR OF TAXES TO
ALLOW DISCOUNTS UPON ADVANCE PAYMENT OF AD VALOREM
TAXES FOR THE YEAR 1949; FIXING THE AMOUNT OF DIS-
COUNT AND THE PERIOD DURING WHICH SUCH AT.i.OWCE
MAY BE MADE; PROVIDING WHEN TAXES SHALL BE DUE AND
SHALL BECCME DELINQUENT; PROVIDING THE MCTHCD FIX-.
ING PENALTY AND INTEREST ON DELINQUENT TMS1;_PR0-
VIDING DUTIES OF ASSESSOR AND COLLECTOR OF FAXES
IN REGARD TO DELINQOENT 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 1949, in order that
the foods may be available to meet expenses and in order that the City's
credit may not be seriously impaired;
NOW, THEREFORE. BE IT, ORDAINED BY THE CITY COUNCIL OF THE CITY
OF CORPUS CHRISTI, TEXAS.
SECTION 1. Tat payers shall be allowed discount for the payment
of ad valorem taxes due the City for the year 1949, said discounts 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,
or December,; 1949; provided any ad valorem taxes paid
during the month of Januar7, -1950, shall have no dis-
count rate.
SECTICN 2. If any person shall pay, on or before November 30th
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 pair 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 30th, as hereinbefore provided, shall fail or refuse
to pay, on or before June 30th next succeeding said November, the other
one -half (1/2) of his said taxes, penalty of eight (8•J) 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, than 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 followinE penalty shall be payable thereon,
a59a
to -wit:
During the month of February, one per sent (1 %); during the
month of March, two per cent (2%); during the month of April, three per
cent (3%); during the month of May, four per cent ( %); during the month
of June, five per cent (5%); on and after the first day of July, eight
per cent (8%), 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 asseasmant is made.
SECTION 3. All delinquent taxes will bear interest at the rate
of six (6%) per cent per annum from the date of their delinquency, the
date of delinquency for 1949 ad valorem taxes being February 1, 1950, un-
less otherwise provided in this ordinance in regard to split payment of
taxes.
SECTION 1F. 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 and costa accrued against any
land,]ots 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 coats 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.
SECTION b. That if any part of this Ordinance should be held
invalid for aqy 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.
SECTION 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 14EMREAS" 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 Mayor having requested that said Charter rule be suspended and
that this Ordinance take effect sad be in full force and effect from and
after its passage, IT IS ACCORDINGLY SO ORDAINED.
PASSED AND APPROVED this theme p day of September, A. D. 1949.
ATTEST:
MA R
Ccre •aas�ry '—`— City of Corpus Christi, Texas
APPROVED AS TO Ja@GAL FORM:
—w At ornsy
J
Cc pus Ch. sti, Texas
t - 1949
TO THE L® ®ERS 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 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 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,
_)e 11 44o��
City of Corpus Christi, Texas
The Charter rule was suspended by the following vote:
Leslie Wasserman
Jack DeForrest
Barney Cott
T
Sydney E. Herndon
George L. Lowman
The above ordinance was passed by the following vote:
Leslie Wasserman
Jack De Forrest
T
Barney Cott
Sydney S.
Herndon
George L. Lowman
a59-),