COUNCIL COMMUNICATIONS

 

 

 

 

 

 

 

 

                                

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  DATE:         

SUBJECT: FINAL READING ORDINANCE NO.

2003-O-099

  05/05/03

Establishing a 15% penalty on the 2002 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.

 

 

 

 

 

 

 

 

  INITIATED BY:                                                

STAFF SOURCE

 

  CYNTHIA COLLAZO,                                       

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

  ASSISTANT CITY MANAGER

TAX ASSESSOR-COLLECTOR  

 

 

 

 

 

 

 

 

  PREVIOUS COUNCIL ACTION:

 

 

 

 

  The City Council passed a similar ordinance last fiscal year.

 

  The Ordinance number is 2002-O-079 dated April 15, 2002.

 

 

 

 

 

 

 

 

 

  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.  This fee covers the cost

  of legal action to collect property taxes.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  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.

 

 

 

 

 

 

 

 

                                                                          

       

 

 

 

 

 

 

 

ORDINANCE NO.  2003-O-099

 

                                    ESTABLISHING A 15% PENALTY ON THE 2002

                                    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