Ord. 0405 09-24-79ORDINANCE NO. 405
AN ORDINANCE BY THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS, PROVIDING FOR CERTAIN COLLECTION EXPENSE IN CONNECTION
WITH DELINQUENT TAXES OWED TO THE CITY OF PEARLAND (HEREAFTER
REFERRED TO AS "JURISDICTION".
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
SECTION 1. It shall be the declared policy of Jurisdiction that the
expenses of maintaining records on delinquent taxes owed to Jurisdiction and of
collecting such taxes, now an unfair burden on the general revenue and the tax-
payers who pay on time, should be borne instead by the delinquent properties and
their owners who are responsible for causing such expenses; and to effectuate_
this policy, Jurisdiction hereby orders that such costs be charged against the
delinquent properties and their owners as "Collection Expenses" as herein
provided, and the same are hereby made a part of the tax liens against the
delinquent property to which each such costs is attributable.
SECTION 2. Whenever any delinquent taxes owed to Jurisdiction are
collected, by suit or otherwise, Jurisdiction's Tax Assessor -Collector shall
charge One Dollar ($1.00) per year for each year listed on each receipt issued
for such tax payments, this charge to be a Collection Expense and collected at
the time of payment of the delinquent taxes.
SECTION 3. Whenever any accounts for delinquent taxes owed to
Jurisdiction are placed in the hands of its Attorney for collection, the
Jurisdiction's Tax Assessor -Collector shall furnish all affidavits, certified
copies of records of Jurisdiction's Tax Office and such other evidence as may
be in his possession by virtue of such office and which are requested by
Jurisdiction's Attorney, and the Assessor -Collector shall collect a cost or
charge of One Dollar ($1.00) for each affidavit, each certified copy of records
and any other item of evidence furnished upon request, this cost to be a
Collection Expense which shall be collected at the time of payment of the.
delinquent taxes, before or after suit.
SECTION 4. Whenever certified copies of records of other governmental
agencies are needed for preparing, filing and/or prosecuting suits and claims
for delinquent taxes and these are obtained by or for Jurisdiction's Attorney,
the actual costs charged for such certified copies by the governmental agencies
furnishing them shall be Collection Expenses and shall be collected at the time
of payment of the delinquent taxes, before or after suit.
SECTION 5. All taxes, penalties, interest and costs owed to Jurisdiction
are required by law to be paid in cash. At its sole discretion and as a
convenience to property owners, Jurisdiction may accept checks, money orders or
drafts in payment of these obligations, but all checks and other items are received
subject to final payment in cash as required by law. If any check or other items
is returned unpaid because of insufficient funds or for any other reason, Juris-
diction shall be entitled to and shall collect a Collection Expense charged in an
amount to be fixed from time to time in motion(s) duly approved by Jurisdiction
((
governing body. Until otherwise changed, the Collection Expense provided for
in this Section shall be Ten Dollars ($10.00) for each time a check or other
item is returned unpaid.
SECTION 6. Jurisdiction's designated Attorney, whether a salaried
lawyer employed by Jurisdiction or an attorney retained under a delinquent tax
collection contract, shall assist, by suit or otherwise, in the collection of
delinquent taxes owed to Jurisdiction, and to recover such costs, Jurisdiction
shall be entitled to and shall collect a Collection Expense of fifteen percent
(15%) of the delinquent taxes and penalty (including any "interest" owed) due on
each delinquent 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 Collection Expenses as to that year shall
be added as specified above at the maximum of fifteen percent (15%) only in the
following percentages and in the following months of the calendar year next
succeeding the year for which taxes are due during which payment is made:
February - zero percent (0%); March - three percent (3%); April - six percent
(6%); May - nine percent (9%); June - twelve percent (12%); July and thereafter -
fifteen percent (15%).
SECTION 7. If any provision of this Ordinance or the application thereof
to any person or circumstances 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 Collection Expenses 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 collection expense 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 8. If it ever should be determined by a final adjudication
that this action should have been in some form other than 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 Jurisdiction as a Resolution or an
Order or in whatever form is legally necessary under Articles 1041, 1042, and
1175; Vernon's Annotated Texas Statutes, or any other applicable statute, to
impose the charges above specified.
SECTION 9. Further, Jurisdiction, pursuant to the provision of
Article 1060(a) of Vernon's Annotated Texas Statutes, and to the extent it is not
inconsistent with all of the foregoing portions of this Ordinance or provisions
of any other ordinance or Resolution heretofore enacted by Jurisdiction, elects
to avail itself of all rights and remedies in the collection of delinquent taxes
provided by Chapter 122 of Vernon's Annotated Texas Statutes, it being the intent
of Jurisdiction to augment and not abrogate the rights provided to Jurisdiction
under the Constitution and all other applicable statutes.
SECTION 10. This Ordinance shall take effect and be in force on the
tenth day after its publication in the official newspaper of the City of Pearland,
Texas.
PASSED AND APPROVED on first reading this f!2 day of
Sr��P ism �,Cccn 1 , A. D., 1979.
CITY OF PEARLAND, AS
ATTEST:
By:
Mayor
PASSED AND APPROVED on second reading this
ATTEST:
City Secretary
, A. D., 1979.
CITY OF PEARLAND,
By:c.
Mayor
Date of Publication: October 4, 1979
Effective Date: October 14, 1979
day of