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Home My WebLink About02829 ORD - 07/25/1950AN ORDINANCE AUTHORIZING TEE ASSESSOR AND COLLECTOR OF TAXES TO ALLOW DISCOUNTS UPON ADVANCE PAYMENT OF AD VALOR TAXES FOR THE YEAR 1950; FIXING T!_,E AkOUNT OF DISCOUNT AND THE PERIOD DURING MICH SUCH ALLOWANCE MAY BE MADE; PROVIDING YMN TAKES SHALL BE DUE AND SHALL BECOLE DELINQUENT; PRO- VIDING THE METHOD FIXING PENALTY AN73 IN- TEREST ON DELINQUENT TAXES, PROVIDING THAT TIM LIEN FOR TAXES SHALL INCLUDE DELINQUENT TAXES, INTEREST, PENALTIES, ATTORNEY'S FEES AND COST OF SUIT; PRO- VIDING DUTIES OF ASSESSOR AND COLLECTOR OF TAXES IN REGARD TO DELINQUENT TAXES; AND DECLARING AN EMERGENCY. YVHEZUS, it is the desire of the City Council to en- courage advance payment of ad valorem taxes due for the year 1950, in order that the funds 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. Tax payers shall be allowed discount for the payment of ad valorem taxes due the City for the year 1950, 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, 1950; provided any ad valorem taxes paid other than during the month of October, 1950, shall have no discount 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 taxes im- posed 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 thereons Z$ Zq' 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 %) per cent of the amount of said unpaid taxes shall accrue thereon. If any person fails to pay one -half (1/2) of taxes, im- posed 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 be . fore 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 YArch, two per cent (2%); during the month of .April, three per cent (3 %); during the month of bay, four per cent (1}%); during the month of June, five per cent (5 %); on and after the first day of July, eight per cent W), as herein provided, the remaining one -half (1/2) of such taxes shallbe 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 shallapply 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 provided; 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 (6$b) per cent per annum from the date of their delinquency, the date of delinquency for 1950 ad valorem taxes being February 1, 19512 unless otherwise provided in this ordinance in regard to split payment of taxes. 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 pre- ceding year remain unpaid, make up a list of the lands and lots anVor 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 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. SECTION 6. The lien for taxes with which all taxable property stands charged as provided in Article III, Section 2 of the Charter of the City of Corpus Christi, Texas, shall extend to and include a lien for the collection of all delinquent taxes, interest, penalties, and in event of suit, attorney's fees and costs of suit. In all suits by the City of Corpus Christi, Texas, for the collection of delinquent taxes the said lien on all taxable property in favor of the said city for the collection of all delinquent taxes, interest, penalties, attorney's fees and costs of suit may be enforced and foreclosed in any court having jurisdiction. SECTION 7. 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 8. All Ordinances in conflict herewith are expressly repealed. SECTION 9. 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 "VIREREAS" clause hereof creates a public emergency and imperative public necessity requiring the sus- pension 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 and be in full force and effect from and after its passage, IT IS ACCOPDINGLY SO ORDAINED. PASSED AND APPROVED this the zc day of _ , A.D. 1950. U -_ C Il 0 PRO -T�rN. TESTS JCity of Corpus Christi, Texas City Secretary APPROVED AS TO UGAL FopMs i y A torney Corpus Christi, Texas Ls 1950 TO THE MMERS 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 or 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, '40( IAA (� fJ' Ra •TBw� City of Corpus Christi, Texas The Charter rule was suspended by the follmving votes Leslie Wasserman Jack DeForrest Barney Cott y� Sydney E. Herndon George L. Lowman The above ordinance was passed by the following votes Leslie liassenaan. Jack DeForrest Barney Cott Sydney E. Herndon George L. Lowman �w ZS'Zq