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.
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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.
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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
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