Date:

04/15/02

 

SUBJECT:  FINAL READING ORDINANCE NO. 2002-O-079

Establishing a 15% penalty on the 2001 delinquent tax accounts as of July 1, 2002 to defray costs of collection pursuant to section 33.07 (a) of the Texas State Property Tax Code; Providing for Publication and Effective date.

INITIATED BY:

CYNTHIA COLLAZO,

ASSISTANT CITY MANAGER

STAFF SOURCE

PHYLLIS J. COLON, CTA, RPA, RTA, CSTA

TAX ASSESSOR-COLLECTOR

 

PREVIOUS COUNCIL ACTION:

The City Council passed a similar ordinance last fiscal year.

The Ordinance number is 2001-O-065 dated 04/02/01.

 

BACKGROUND:

The City of Laredo established a 15% penalty on delinquent taxes in June 1990.  The proposed delinquent tax collection contract with the Law Firm of Ricardo De Anda is based on attorney fees of 15% of collected taxes, penalty, and interest. 

 

FINANCIAL:

The City will continue to assess a 15% collection cost to taxes delinquent after July 1st of the year in which such taxes become delinquent as authorized by Section 33.07 (a) of the Property Tax Code.  The amount paid out is equal to the amount collected. 

 

 

COMMITTEE RECOMMENDATION:

 

STAFF RECOMMENDATION:

That City Council approves this Ordinance.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AN ORDIANCE NO. 2002-O-079

 

 

                                    ESTABLISHING A 15% PENALTY ON THE 2001

                                    DELINQUENT TAX ACCOUNTS AS OF JULY 1,

                                    2002 TO DEFRAY COSTS OF COLLECTION

                                    PURSUANT TO SECTION 33.07 (a) OF THE TEXAS

                                    STATE PROPERTY TAX CODE; PROVIDING FOR

                                    PUBLICATION AND EFFECTIVE DATE.

 

           

WHEREAS, Section 33.07 (a) the Texas State Property Tax Code authorizes a penalty not to exceed 15% of the amount of taxes, penalty and interest due on accounts that remain delinquent on July 1, of the year on which they become delinquent in order to defray cost of collection; and,

 

WHEREAS, the City has contracted with attorneys to enforce collection

of delinquent taxes pursuant to Section 6.30 of the Texas State Property Tax Code.

 

NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LAREDO THAT:

 

Section 1:  An additional penalty of fifteen (15%) percent of the amount of taxes, penalty and interest due on July 1 of the year in which they became delinquent is hereby levied under authority of Section 33.07 of the Texas State Property Tax Code; and

 

Section 2:  Notification be mailed to delinquent taxpayers.

 

PASSED BY THE CITY COUNCIL AND APPROVED BY THE MAYOR ON THIS THE ___________ DAY OF __________, 2002.

 

 

 

 

_________________________

ELIZABETH G. FLORES

MAYOR

 

 

ATTEST:

 

_________________________

GUSTAVO GUEVARA, JR.

CITY SECRETARY

 

APPROVED AS TO FORM:

JAIME L. FLORES

CITY ATTORNEY

 

 

 

BY: __________________________

       VALERIA M. ACEVEDO

       ASSISTANT CITY ATTORNEY