Loading...
Res 10-31 Establishing a 20 Percent (20%) Penalty on Delinquent Ad Valorem Taxes TOWN OF WESTLAKE RESOLUTION NO. 10-31 A REESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS,ESTABLISHING A TWENTY PERCENT PENALTY ON DELINQUENT AD VALOREM TAXES AS ALLOW BY THE TEXAS TAX CODE. WHEREAS, the Town Council of the Town of Westlake has, pursuant to its authority as a Type A. General Law Municipality, adopted an ad valorem tax rate to ensure the continuance of the quality services provided to residents of the Town; and WHEREAS, the Town Council wishes to defray its costs of ad valorem collections, as authorized by Texas Tax. Code § 33.07 and §33.08, that it incurs under a contract for collection of delinquent property taxes between the Town and a private law firm entered into pursuant to Texas Tax Code § 6.30; and WHEREAS, under said Sections 33.07 and 33.08, the governing body of the Town of Westlake is empowered to authorize the addition of a collection penalty in an amount that does not exceed the amount of the compensation specified in the contract with the private law firm; and WHEREAS, the Town Council deems affordable and efficient colAections as a necessary need for the Town of Westlake; and WHEREAS, the Town of Westlake wishes to defray its costs of collection, as authorized by Texas Tax Code § 33.11, that it incurs under a contract for collection of delinquent property taxes between the Town and a private law firm entered into pursuant to Texas Tax Code § 6.30; and WHEREAS, under said Section 33.113 the governing body of the Town of Westlake is empowered to authorize the addition of a collection penalty in an amount that does not exceed the amount of the compensation specified in the contract with the private law firm. NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF WESTLAKE,THAT: SECTION 1: The recitals set forth in this resolution are true and correct. SECTION 2: (a) An additional penalty on delinquent taxes for tax years 2010 and subsequent years is hereby authorized and imposed, as provided by Section 33.07, Texas Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the tax becomes delinquent on or after February 1 of a year but not later than May 1 of that year and remains delinquent on July 1 of the year in which the tax becomes delinquent; and Resolution 10-31 Page 1 of 2 (b) An additional penalty on delinquent taxes for tax years 2010 and subsequent years is hereby authorized and imposed, as provided by Section 33.08, Texas Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the tax becomes delinquent on or after June 1 under Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, or 31.04, Texas Tax Code. SECTION 3: An additional penalty on delinquent personal property taxes for tax years 2010 and subsequent years is hereby authorized and imposed, as provided by Section 33.11, Texas Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the tax becomes delinquent on February 1 of a year and remains delinquent on the 60th day thereafter. PASSED AND APPROVED ON THIS 30TH DAY OF SEPTEMBER, 2010, AT A MEETING DULY N THE 29TH DAY OF SEPTEMBER, 2010. or- W's& ATTEST: Laura`s. Wheat, Mayor Kell Edw , Town Secretary Thomas r r, Tow Manager APPROVED AS TO FORM: L. Stanton Lc&wJLTAttorney Resolution 14-31 Page 2 of 2