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COUNCIL
COMMUNICATIONS |
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DATE: |
SUBJECT:
FINAL READING ORDINANCE NO. |
2003-O-099 |
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05/05/03 |
Establishing
a 15% penalty on the 2002 delinquent tax accounts as of July 1, |
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2003 to
defray costs of collection pursuant to section 33.07 (a) of the Texas |
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State
Property Tax Code; providing for publication and effective date. |
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INITIATED BY: |
STAFF
SOURCE |
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CYNTHIA COLLAZO, |
PHYLLIS
J. COLON, CTA, RPA, RTA, CSTA |
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ASSISTANT CITY MANAGER |
TAX
ASSESSOR-COLLECTOR |
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PREVIOUS COUNCIL ACTION: |
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The City Council passed a similar ordinance
last fiscal year. |
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The Ordinance number is 2002-O-079 dated
April 15, 2002. |
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BACKGROUND: |
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The City of Laredo established a 15%
penalty on delinquent taxes in June 1990. The |
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proposed delinquent tax collection
contract with the Law Firm of Ricardo De Anda is based |
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on attorney fees of 15% of collected
taxes, penalty, and interest. This
fee covers the cost |
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of legal action to collect property taxes. |
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FINANCIAL: |
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The City will continue to assess a 15%
collection cost to taxes delinquent after July 1st |
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of the year in which such taxes become
delinquent as authorized by Section 33.07 (a) of |
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the Property Tax Code. The amount paid
out is equal to the amount collected. |
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COMMITTEE RECOMMENDATION: |
STAFF
RECOMMENDATION: |
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That City
Council approves this Ordinance. |
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ORDINANCE NO. 2003-O-099
DELINQUENT TAX ACCOUNTS AS OF
JULY 1,
2003 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
__________, 2003
________________________________
ELIZABETH G. FLORES
ATTEST: MAYOR
__________________________
GUSTAVO GUEVARA, JR.
CITY SECRETARY
APPROVED AS TO FORM:
JAIME L. FLORES
CITY ATTORNEY
BY: ____________________________
VALERIA M. ACEVEDO
ASSISTANT CITY ATTORNEY