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Home My WebLink About04331 ORD - 09/07/1955IMS:EM:9%6 /55 AN ORDINANCE AUTHORIZING THE ASSESSOR AND COLLECTOR OF TAXES TO ALLOW DISCOUNTS UPON ADVANCE PAYMENT OF AD VALOREM TAXES FOR THE YEAR 1955: FIXING THE AMOUNT OF DIS- TAXES SHALL BE DUE AND SHALL DING THE METHOD FIXING PENALTY NT TAXES; PROVIDING THAT THE 1 IInF nF1 INI]IIFNT TnXFS_ INTEREST PENALTIES ATTORNEY'S FEES AND COST OF SUIT; PHUVIUIN'- DUTIES OF ASSESSOR AND COLLECTOR OF TAXES IN REGARD TO DELINQUENT TAXES; AND DECLARING AN Ei- iERGENCY. WHEREAS, IT 15 THE DESIRE OF THE CITY COUNCIL TO ENCOURACE ADVANCE PAYMENT OF AD VALOREM TAXES DUE FOR THE YEAR 1955, 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, THE=REFORE, 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 1955, 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 ON OR BEFORE OCTOBER 31, 1955, PROVIDING THAT ANY AD VALOREM TAXES PAID OTHER THAN DURING THE PERIOD END114G iiCTOBER 37., 1955, SHALL HAVE NO DISCOUNT RATE. SECTION 2. IF ANY PERSON SHALL PAY, ON OR BEFORE NOVEMBER 30TH OF THE YEAR FOR WHICH ASSESSMENT 15 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 PAY 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 HEREINBEFORE 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 (e} PER CENT OF THE AMOUNT OF SAID UNPAID TAXES SHALL ACCRUE THEREON. SECTION 4. IF ANY RERSON FAIL5 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 IN WHICH THE ASSESSMENT 15 MADE, THEN UNLESS FIE 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 PENALTY SHALL BE PAYABLE THEREIN, TO -WIT: DURING THE MONTH OF FEBRUARY, ONE PER CENT (10%; DURING THE MONTH OF HARCH, TWO PER CENT (2W); DURING THE MONTH OF APRIL, THREE PER CENT (3;1); DURING THE MONTH OF NAY, FOUR PER CENT (4�''); DURING THE MONTH OF JUNE, FIVE PER CENT ON AND AFTER THE FIRST DAY OF JULY, EIGHT PEP. CENT (85), AS HEREIN PROVIDED; IN THE EVENT ONE -HALF (1/2) OF SUCH TAXES ARE PAID PRIOR TO NOVEMBER 30, 1955, 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 15 MADE, AND THE PENAL- TIES FOR THE MONTHS OF FEBRUARY, MARCH, .APRIL, HAY AND JUNE, SHALL BECOME_ EFFECTIVE AS IN THE CASE WHERE ALL IS NOT PAID PRIOR TO JANUARY 31, 1956. SELTION 5. ALL DELINQUENT TAXES SHALL BEAR INTEREST AT THE RATE OF SIX PER CENT (6%) PER ANNUM FROM THE DATE OF THEIR DELINQUENCY, THE DATE OF DELINQUE14CY FOR 1955 AD VALOREM TAXES BEING FEBRUARY 1, 1956, UN- LESS OTHERWISE PROVIDED IN THIS ORDINANCE IN REGARD TO SPLIT PAYMENT OF TAXES. SECTION 6. -[HE 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 THE SAID YEAR. SECTION 7. 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. -2- SECTION 8. THE LILN 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, ATTORNEYS FEES AND COSTS OF SUIT MAY BE ENFORCED AND FORECLOSED IN ANY COURT HAVING JURISDICTION. SECTION 9. THAT IF ANY PART OF TH15 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 10. ALL ORDINANCES IN CONFLICT HEREWITH ARE EXPRESSLY REPEALED, SECTION 11. THAT THE NECESSITY FOR OBTAINING SUFFICIENT RE- VENUE 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 IM- PERATIVE PUBLIC NECESSITY REQUIRING THE SUSPENSION OF THE CHARTER RULE THAT NO ORDINANCE 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 COUNCIL, AND THE MAYOR, DECLARING SUCH EMERGENCY AND NECESSITY TO EXIST, HAVING REQUESTED THE SUSPENSION OF SAID LHARTER 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 PASSAGE, IT IS aU ORDINGLY PASSED AND APPROVED, TH15 THE 7TH DAY OF SEPTEMBER, 1955. r" I MAYOR THE CITY OF CORPUS CHRISTI, TEXAS ATTES�• r' CITY SECRETARY/ APPROVED AS VTO EGAL FORH 5&TEHBER 71955. 1.ITY ATTORNEY CORPUS -}sryAVI STIR TrXAC (11 �lY // n 1955 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 SUSPEN- SION OF THE CHARTER RULE OR REQUIREMENT THAT NO ORDINANCE OR RESOLUTION SHAL1. BE PASSED FII•IALLY ON THE DATE IT IS INTRODUCED, AND THAT SUCH ORDINANCE-OR RESOLUTION SHALL CE READ AT THREE MEETINGS OF THE CITY COUNCIL; I, TFICREFORE, 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, MAYOR THE CITY OF CORPUS CHRISTI, TEXAS THE CHARTER P.UIE WAS SUSPENDED BY THE FOLLOWING VOTE; FARRELL D. SMITH MINOR CULL I W. J. ROBERT$ B. E. BIGLER l ! y MANuEL P. MALDONADO THE ABOVE ORDINANCE WAS PASSED BY THE FOLLOWING VOTE: FARRELL D. SMITH MINOR CULLI 1� W. J. ROBERTS B. E. BIGLER MANUEL P. MALDONADO 4331