Ord. 0434 10-22-81ORDINANCE NO. 434
AN ORDINANCE BY THE CITY COUNCIL OF THE CITY
OF PEARLAND, TEXAS, PROVIDING FOR CERTAIN
COLLECTION EXPENSE IN CONNECTION WITH DELIN-
QUENT TAXES OWED TO THE CITY OF PEARLAND
(HEREAFTER REFERRED TO AS "TAXING UNIT".
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS:
SECTION 1. It shall be the declared policy of Taxing Unit that
the expenses of collecting delinquent taxes owed to Taxing Unit now
an unfair burden on the general revenue and the taxpayers who pay on
time, should be borne instead by thel delinquent properties and their
owners who are responsible forcausing such expenses; and to effect-
uate this. policy, Taxing Unit hereby; orders that such costs be charged
against the delinquent properties and their owners as "Additional
Penalty" as herein provided, and theisame are hereby made a part of
the tax liens against the delinquent'Iproperty to which each such costs
is attributable.
SECTION 2. Taxing Unit's designated Attorney with whom Taxing
Unit has contracted pursuant to Section 6.30 of the Property Tax Code,
VTCA, shall assist, by suit or otherwise, in the collection of delin-
quent taxes owed to Jurisdiction, and to recover such costs, Juris-
diction shall be entitled to and shall collect an Additionaljenalty
of_fifteen percent (15%) of the delinquent taxes , an-d- penalty4 (includ-
ing -any "interest" owed)' ;'due on eachdelinquent property at the time
of collection, before or after suit and/or foreclosure sale, provided
further that as to payment of taxes delinquent and owing from the most
current year, the Additional Penalty'as to that year shall be added as
specified above at the maximum of fifteen percent (15%)'commencing
July 1 of the calendar year next succeeding the year for which taxes
are due.
SECTION 3. If any provision ofithis Ordinance or the application
thereof to any person or ci-rcumstances is held to be invalid, such
invalidity shall not affect other provisions or applications of this
Ordinance which can be given effect without the invalid provision or
application, and to this end the provisions of this Ordinance are
declared to be severable. It is further specifically provided that if
any of the Additional Penalty herein; provided ever should be determined
upon final adjudication to be in excess of the amount(s) allowed by any
applicable.law(s), then any such Additional Penalty nevertheless shall
be valid and collectible for the maximum amount(s) allowed by law, the
same as if such maximum amount(s) had been specifically ordained herein
in words and figures.
SECTION 4. If it ever should bel determined by a final adjudication
that this action should have been. in ;some form otherthan an Ordinance,
then and in that event, the above and foregoing shall be considered to
have been passed, approved and adopted by the governing body of .Taxing
Unit as a Resolution or an Order or in whatever form is legally neces-
sary under Section 33.07, Property Tax Code, VTCA, or any other appli-
cable statute, to impose the charges above specified.
SECTION 5. All ordinances or parts of ordinances currently in
effect imposing a collection expense on delinquent taxpayers, in the
nature of an Additional Penalty are hereby expressly revoked effective
January 1, 1982. Ordinance 405 heretofore passed, approved and adopted
by the City Council on September 24, 1979, is hereby expressly revoked
in its entirety.
SECTION 6. This Ordinance shall be effective on or. after
January 1, 1982, and after its publication in the official newspaper
of the City of Pearland, Texas.
PASSED and APPROVED on first reading this / , day of October,
A.D. 1981.
ATTEST:
By
CITY OF PEARLAND, )rE)AS
L/
Mayor
PASSED and APPROVED on second and final reading this ., day
of October, A.D. 1981.
ATTEST:
CITY OF PEARLAND, T,
B
L
VOTING RECORD: FIRST READING 10/12/81
"aye" - Councilmen Gray, McComb, Lentz, Mack
&.Farley. "noes" - none
VOTING RECORD: SECOND READING 10/22/81
"aye" aye - Councilmen Gray, Lentz, Mack & Farley
"noes" - None
Date of Publication: October 29 , 1981
Effective Date: January 1, 1982
- 2