Ordinance 1987-44
AN ORDINANCE OF THE CITY OF WYLIE, TEXAS
ORDINANCE NO.
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AN ORDINANCE OF THE CITY
OF WYLIE, TEXAS, IMPOSING THE
ADDITIONAL PENALTY ESTABLISHED IN SECTION 33.07 OF THE TEXAS PROPERTY
TAX CODE UPON DELINQUENT TAXES: AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WYLIE, TEXAS:
SECTION 1. That all ad valorem taxes shall become due and
payable on October 1 of each tax year and all ad valorem taxes for
such year shall be delinquent after January 31 of the following year.
There shall be no discount for payment of taxes prior to said January
31. If any person fails to pay the ad valorem taxes on or before the
31st of January aforesaid, there shall accrue interest as provided by
the Texas Property Tax Code.
If any person fails to pay the ad
valorem taxes on or before said date, penalties in addition to
interest shall also accrue in accordance with Section 33.01 of the
Texas Property Tax Code.
SECTION 2. In addition to the other penalties and interest
authorized by law or levied under this ordinance, a tax that remains
delinquent on July 1 of the year in which it becomes delinquent
incurs an additional penalty of fifteen percent (15%) of the amount
of taxes, penalty and interest due in order to defray costs of
collection. The City may contract with a private attorney or law
firm for collection pursuant to Section 6.30 of the Texas Property
Tax Code.
In such instance, the additional fifteen percent (15%)
penalty shall be paid to such private attorney or law firm in
accordance with the terms of said contract.
SECTION 3. That the Tax Assessor/Collector of the City of Wylie
shall deliver a notice of delinquency and of the penalty imposed
herein to the property owner ~ least thirty (30) and not more than
sixty (60) days before July 1 of the year in which the tax becomes
delinquent.
SECTION 4.
That this Ordinance shall take effect immediately
from and after its passage as the law in such cases provide.
DULY PASSED by the City Council of the City of Wylie, Texas,
AN ORDINANCE OF THE CITY OF WYLIE, TEXAS - PAGE 1
this ()~~Ih day of
OiJ /-l,;;r
APPROVED AS TO FORM:
, 1987.
DULY RECORDED:
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AN ORDINANCE OF THE CITY OF WYLIE, TEXAS - PAGE 2