Loading...
HomeMy WebLinkAbout03102 ORD - 07/24/1951AN ORDINANCE AUTHORIZING THE ASSESSOR AND COLLECTOR CF TAXES TO ALIOW DISCOUNTS UPON ADVANCE PAYMENT OF AD VALOREM TAXES FOR THE YEAR 1951 ;FIXING THE AMOUNT of DISCOUNT AND THE PERIOD DURING WHIM SUCH ALLOWANCE Na HE NAIZ VpRAVIDING WHEN TAXES SHALL HE DOE AND SEAT .7. HECCNE DELIRQDEHT; PROVIDING THE METHOD FIXING PENALTY AND INTEREST ON DELINQUENT TAXES; PROVIDING , THAT THE LIED FOR TA ffi SHALL INCLUEE DELINQUENT TAXES, INTEREST, PENALTIES, ATTORNEYIS FEES AND COST OF SUIT; PROVIDING DUTIES OF ASSESSOR AND COLLECTOR OF TAXES IN REGARD TO DELINQUENT TAXES; AND DECLARING AN E►MMCY WHEREAS, It is the desire of the City Council to encourage advance payment of ad valorem taxes due for the year 7951, in order that the funds =W be available to meet expenses and in order that the City's credit may not be seriously impaired; NOW, THEREFORE, HE IT ORDAINED BY THE CITY COUNCIL CF THE CITY OF CORPUS CHRISTI, TEXAS: SECTION 1. Tax apyers shall be allowed discount forthe payment of ad valorem taxes due the City for the year 1951, said discounts to be allowed under the following conditins: (a) one (1K) per cent discount from ad valorem taxes due -the City if such taxes are paid in October, 1951; provided arg ad valorem taxes paid other than during the month of October, 1951, shall have no discount rate. , SECTION 2. If any person shall pay, on or before November 30th of the year for which assessment is mde, one -half of the taxes imposed by law on him or his property, than 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 tames 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 30th, the other one -half (1/2) of his said taxes, penalty of eight (8%) per cent of the amount of said unpaid taxes sball ac- crue thereon. 1- �,Ia2 If any person fails to pay one -half (1/2) of taxes, ia- posed by law upon him or his property, on or before the 30th dey 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 penal- ty shall be payable thereon, to witty During the month of February, cue per cent (1%); during the month of March, two per cent (2 %); during the month of April, three per cent (3 %);during the month of Nay, four per cent (1%); during the month of June, five per cent (5 %); on and after the first day of Ju1,y, eight per cent (8%), as heroin 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 neat succeeding the year for which the assess- ment is made. If one -half (1/2) of such ad valorem taxes have been paid on or before November 30th of the year in which same are assessed, the discounts 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 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 each assessment is made. SECTION 3. 111 delinquent taxes will bear interest at the rate of six (6%) per cent per annum from the date of their delinquency, the date ct delinquency for 3.951 ad valorem tames being February 1, 1952, unless otherwise provided in this ordinance in regard to split payment at taxes. SECTION 4. The assessor and collector of tamea 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 properly on which any tams for such preceding year are de- linquent, charging against the same all unpaid tames assessed against the owner thereof on the rolls for said year. -2- 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 costa shall remain a statutory charge with the same force and affect as if entered on said list, and the assessor and collector of taxes shallcalculate 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, in. - terest, 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 costa of suit may be en- forced and foreclosed in any court having jurisdiction. SECTION 7. That if arW part of this Ordinance should be bell 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 S. All Ordinances in conflict herewith are ex- pressly repealed. SECTION 9. That 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 nWEL AS" clause hereof creates a public emergency, and an imperative public necessity requiring the suspension of the Charter rule providing that no ordi- nance or resolution shall be passed finally on the date it is intro- duced and that such ordinance or resolution shall be read at three several meetings of the City Council, and the Msyor, having declared such emergency and necessity to exist, requesting-the suspension of said Charter rule and that this ordinance be passed finally on the date of its introduction and take effect and be in hAl force and effect from and after its passages IT IS ACCORDIfIOLY CA- PARSED AND APPROVED This day of Jn7Ys 19$1. irelL YOR TESTS CITY OF CORPUS CHRISTI, TEXAS UITY Secretary APPROVED AS TO LEGAL FORMS UI Y ortv 1i Corpus Texas , 1950 TO THE MMERS OF THE CITY COUNCIL Corpus Christi, Texas Gentlemens 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, �.hrl.ti. City o The Charter rule was suspended by the following votes Leslie Wasserman Jack DeForrest Barney Cott Sydney E. Herndon LC�%m✓/t George L. Lowman v= 6'-- -- The above ordinance was passed by the following votes Leslie Wasserman Jack DeForrest Barney Gott Sydney E. Herndon George L. Lowman /e?