HomeMy WebLinkAbout03546 ORD - 08/09/1953AN ORDINANCE
AUTHORIZING THE ASSESSOR AND COLLECTOR OF TAXES TO_
ALLOW DISCOUNTS UPON ADVANCE PAYMENT OF AD VALOREM
TAXES FOR THE YEAR 1953; FIXING THE AMOUNT OF DIS-
COUNT AND THE PERIOD DURING WHICH SUCH ALLOWANCE MAY
BE MADE; PROVIDING WHEN TAXES SHALL BE DUE AND SHALL
BECOME DELINQUENT; PROVIDING THE METHOD FIXING PENALTY
AND INTEREST ON DELINQUENT TAXES.; PROVIDING THAT THE
LIEN FOR TAXES SHALL INCLUDE DELINQUENT TAXES, INTEREST,
PENALTIES, ATTORNEY'S FEES AND COST OF WUIT; PROVIDING
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 19531 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. THAT TAX PAYERS SHALL BE ALLOWED DISCOUNT FOR THE PAY-
MENT OF AD VALOREM TAXES DUE THE CITY FOR THE YEAR 1953, SAID DISCOUNTS TO BE
ALLOWED ON THE FOLLOWING CONDITIONS:
ONE PER CENT (1 %) DISCOUNT FROM AD VALOREM TAXES DUE THE
CITY IF SUCH TAXES ARE PAID IN OCTOBER 1953; PROVIDING THAT
ANY AD VALOREM TAXES PAID OTHER THAN DURING THE MONTH OF
OCTOBER 1953 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 IMPOSED BY LAW ON
HIM OR HIS PROPERTY, THEN SO HE SHALL HAVE UNTIL AND INCLUDING `THE 30TH DAY OF
THE SUCCEEDING JUNE WITHIN WHICH TOPAY THE OTHER ONE -HALF (1 /2! OF THE SAID TAXES
WITHOUT PENALTY OR INTEREST THEREON.
SECTION 3. IF SAID TAX PAYER, AFTER PAYING SAID ONE -HALF OF HIS
TAXES ON OR BEFORE NOVEMBER 30TH, AS HE.RE.INIAEFORE PROVIDED, SHALL FAIL OR REFUSE
TO PAY, ON OR BEFORE JUNE 30TH NEXT SUCCEEDING SAID NOVEMBER 30TH, THE OTHER ONE-
HALF OF HIS SAID TAXES, PENALTY OF EIGHT (8%) PER CENT OF THE AMOUNT OF SAID UN-
PAID TAXES SHALL ACCRUE THEREON.
SECTION 4. IF ANY PERSON FAILS TO PAY ONE -HALF OF TAXES, IMPOSED BY
LAW UPON HIM OR HIS PROPERTY, ON OR BEFORE THE 30TH DAY OF NOVEMBER OF THE YEAR
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IN WHICH THE ASSESSMENT IS MADE THEN UNLESS HE PAYS ALL OF THE TAXES IMPOSED
BY LAW ON HI''M OR HIS PROPERTY ON OR BEFORE THE 31ST DAY OF THE SUCCEEDING
JANUARY, THE FOLLOWING PENALTY SHALL BE P- AYABLE THEREIN TO -WIT!
DURING THE MONTH OF FEBRUARYS ONE PER CENT (1 %)j DURING THE MONTH
OF MARCH, TWO PER CENT (2 %)s DURING THE MONTH OF APRILS THREE PER CENT (3 %),
DURING THE MONTH OF MAYS FOUR PER CENT (4 %)3 DURING THE MONTH OF JUNES FIVE PER
CENT (5 %), ON AND AFTER THE FIRST DAY OF JULYS EIGHT PER CENT (8 %)7 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. '
SECTION 5. ALL DELINQUENT TAXES SHALL BEAR INTEREST AT THE RATE OF
SIX PER CENT (6 %) PER ANNUM FROM THE -DATE OF THEIR DE.LINQUENCY3 THE DATE OF
DELINQUENCY FOR 1953 AD VALOREM TAXES BEING FEBRUARY 1, 19531 UNLESS OTHERWISE
PROVIDED IN THIS ORDINANCE IN REGARD TO SPLIT PAYMENT OF TAXES.
SECTION 6. 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 DELINQUENTS CHARGING AGAINST THE SAME ALL UNPAID TAXES
ASSESSED AGAINST THE OWNER THEREOF ON THE ROLLS FOR SAID YEAR.
SECTION 7. PENALTIES INTEREST2 AND COSTS ACCRUED AGAINST ANY LAND'
LOTS AND /OR PROPERTY NEED NOT BE ENTERED BY THE ASSESSOR AND COLLECTOR OF TAXES
ON SAID LIST1 BUT IN EACH AND EVERY INSTANCE ALL SUCH �ENALTIESY 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 S. THE LIEN FOR TAXES WITH WHICH ALL TAXABLE PROPERTY STANDS
CHARGED AS PROVIDED IN ARTICLE 111, SECTION 2 OF THE CHARTER OF THE CITY OF
CORPUS CHRISTI TEXAS2 SHALL EXTEND TO AND INCLUDE A LIEN FOR THE COLLECTION
OF ALL DELINQUENT TAXES INTE.REST3 PENALTIES, AND IN EVENT OF SUITS 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; INTERESTS PENALTIES
ATTORNEY'S FEES AND COSTS OF SUIT MAY BE ENFORCED AND FORECLOSED IN ANY COURT
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HAVING JURISDICTION.
SECTION 9. THAT IF ANY PART OF THIS ORDINANCE SHOULD BE HELD IN-
VALID FOR ANY REASONS THEN THAT FACT SHOULD NOT INVALIDATE THE ENTIRE ORDINANCE
BUT THE BALANCE THEREOF SHALL REMAIN IN FULL FORCE AND EFFECT.
SECTION 10. ALL ORDINANCES IN CONFLICT HEREWITH ARE EXPRESSLY RE-
PEALED.
SECTION 11. THAT THE NECESSITY FOR OBTAINING SUFFICIENT REVENUE FOR
THE OPERATION OF THE CITY AND TO AVOID IMPAIRMENT OF THE CREDIT OF THE CITY AND
TO ENCOURAGE ADVANCE PAYMENT OF TAXES BY THE IMMEDIATE PASSAGE OF THE AFORESAID
ORDINANCE CREATES A PUBLIC EMERGENCY AND AN IMPERATIVE PUBLIC NECESSITY REQUIRING
THE SUSPENSION OF THE CHARTER RULE THAT NO ORD- INANCE OR RESOLUTION SHALL BE PASSED
FINALLY ON THE DATE OF ITS INTRODUCTION AND THAT SUCH ORDINANCE OR RESOLUTION
SHALL BE READ AT THREE SEVERAL MEETINGS OF THE CITY COUNCILS AND THE MAYORS DE-
CLARING SUCH EMERGENCY AND NECESSITY TO EXIST, HAVING REQUESTED 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 FULL FORCE AND EFFECT FROM AND AFTER
ITS PASSAGE2 IT IS ACCORDINGLY PASSED AND APPROVED, THIS THE oAY OF AUGUST,
1953-
ATTEST:
CITY SECRETARY f�
APPROVED AS TO LEGAL FORM:
CITY ATl'ORN
MAYOR
THE OF CORPUS CHRISTI, TEXAS
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CORPUS CHRISTI, TEXAS
y//'L 1953
TO THE MEMBERS OF THE CITY COUNCIL
CORPUS CHRISTI, TEXAS
GENTLEMEN:
FOR THE REASONS SET FORTH IN THE EMERGENCY CLAUSE OF
THE FOREGOING 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 15 INTRODUCED, OR AT THE PRESENT
MEETING OF THE CITY COUNCIL.
RESPECTFULLY,
MAYOR
CITY OF COR S CHRISTI, TEXAS
THE CHARTER RULE WAS SUSPENDED BY THE FOLLOWING VOTE:
A. A. LICHTENSTEIN
ELI-Roy KING
P. C. CALLAWAY
.JAMES A. NAISMITH
W. .JAMES BRACE
THE ABOVE ORDINANCE WAS PASSED BY THE FOLL ING VOTE:
A. A. LICHTENSTEIN
ELLROY KING
P. C. CALLAWAY
JAMES A. NAISMITH
W. .JAMES BRACE
35"-f�