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O-13-002 - 1/28/1913AN ORDINANCE PROVIDING FOR THE COLLECTION OF TAXES IN THE TOWN OF ROUND ROCK, TEXAS, SPECIFYING THE MANNER AND MODE OF SUCH COLLECTION, PROVIDING FOR THE FILING OF TAX SUITS AND f ilA,...A. ASSESF;ENALTIES. /-- BE IT ORDAINED by the Town Council of the Town of Round Rock, Texas, that: - Sec. 1.- For the purpose of taxation real property shall include all lands within the corporate limites of this Town and all buildings and fixtures thereon and appurtenances thereto except auch as are exempt by law. Sec. 2.- All lands or lOts which hereinafter may be re- turned delinquent or reported sola:to said Town shall be sub- jected to the provisions of this ordinance and said taxes shall remain a lien upon the said land although the owner be unknown and although it be listed in the name of a person not the actual owner and though the ownership be changed, the land may be sold under the judgment of the court for taxes, interest and costs due for any preceding year. Sec. 3.- It shall be the duty of the Town Assessor of the Town of Round Rock, Texas, to prepare a list of all lands, blocks, lots or parts of lots, sold to the Town for taxes since the first day of January, 1913, and which have not been redeemed and to record said lands in books to be called the Delinquent Tax Re- cord of the Town of Round Rock, Texas, and shall show when the .---,------ lands or lots were sold to the City, also the name of the owner at the time of such sale or delinquency, with the amount and 425t description of said d, %Oa. amount of taxes and costs due on said land, when first b. 1dto the Town, and the amount of taxes for each year since with costs and interest due as shown by the records of his Office. Said Books shall be carefully indexed alphabetically, and when completed shall be prima facie evidence that all the re uirements of the law have been complied with by the officer charged with the duty thereunder as to the regularity of listing, ass ssing and reporting same as delinquent or sold 1:2 to the Town, This deliquent tax record for each year shall be preserved by the said Town Tax Assessor in his Office and shall be open for inspection at any time for the public who may desire to do so, Sec. 4,- Upon completion of said Delinquent Tax ecord, as provided for in Sec. 3, of this ordinance it shall be the duty of the Town Assessor of said Town to make out a complete duplicate copy of said entries in said book, to certify thereto and to deliver the same to the Town Council of the Town of Round Rock, Texas, And said Council shall cause the same to be published imxtbmxRmxxxiaxIbmaxdxiitak*ximxxx*xt2xlm for three successive weeks in some newspaper published in the Town of Round Aock, Texas, to be degignated by said Town Council by cOntract duly entered into, and a publishers fee of 25 cents shall be taxed against each tract Dr parcel of land so advertised and the pub- lisher shall receive such compensation as is provided by contract for his said services. Sec. 5.- Twenty days after said publication or as soon thereafter as practicable the Town Council or ivlayor of the Town of Round Aock, Texas, shall file a list of all lands so adver- tised for taxes due for any year or number of years, the tax on which remains unpaid, with an Attorney, to be selected by the CounCii, and said Attorney shall file suit thereon in the District Court of Williamson County in the name of the Town of Round '00k, Texas, for the amount of taxes, interest and costs remaining unpaid, which petition shall be under the rules of pleading goverting the foreclosure of other liens in said Court. Said petition shall be signed by the Attorne y and shall be verified by his affidavit that the averment contained in said petition are true to the best bf his knowledge and belief, and the plead- ings of the defendant, except those of law, shall be verified by like affidavit of the defendant, his agent or attorney. Sec. e.- The proper persons shall be made parties defendant in such suit and shall be served with process and other proceedings had therein as provided by law in suits of like character in the District Courts of this btate, and in case of foreclosure on __order of sale shall issue and the lands sold thereunder as in other cases of foreclosure, but if the defendant or his Attorney 4a11 at any time before the sale file with the sheriff or other offi- cer in whose hands any such order of sale shall be,placed, a written request that the prop6rty described therein shall be di-, vided and sold in less tracts than the whole, together with the descriptions of said subdivisions, then such officer shall sell the land in said subdivisions as the defendant may request, and in such case shall only sell as many subdivisions, as near as may be, to satisfy the judgment, interests and costs; and after the payment of taxes, costs and interests adjudged against it, the remainder of the purchase price, if any, shall be paid by the Sheriff to the Treasurer of the Town to be retained by him Town subject to the order of the Eat; Council, provided anyone claim- ing the same shall make proof of claim to the satisfaction of the Town Trea$urer within Ten years from the date of sale, the Town Council, shall by order placed on the minuteS of their proceedings, order the Town Treasurer to pay over said remainder, if any, to said claimant, and if no claimant appears within the foregoing specified time, the Town Treasurer shall place said remainder to the credit of the Town General Fund. Sec. 7.- In all cases in which lands have been sold or may be sold for default in the payment of taxes it shall be law- ful for the sheriff selling the same, or any of his successors in office, to make a deed or deeds ,to the purchaser or to any 1 other person to whom the purchasermay direct the deed to be made, and any such deed shall be held in any court of law or equity in the State to vest a good and perfect title in the purchaser thereof, subject to be impeached only for actual fraud. Sec.8.- Whenever it shall become necessary to file suits against delinquent tax payers as provided for in this ordinance the town shall select an attorney to represent the town in such suits and ir such suits said Attorney shall receive a fee of 5.00 for the first tract in any one suit and $1.00 for each additional tract if more than one tract is embraced in the same suit, to recover taxes, interest and costs, provided that in no case shall the town of Round Rock, be liable for such fees but in each case they shall be taxed as costs against the land to be sold under judgment for taxes and paid out of the proceeds of the sale of same after the taxes, and interest due thereon to the Town have been paid. In litigated cases the Town Council may at the time of the employment of said Attorney pay to such Attorney an additional fee to be agreed upon between the Council and the said Attorney, such additional fee to be paid by the Town and not to be charged up as costs against the land. The Sheriff shall be entitled to a fee of Two Dollars for selling and making Deed thereto, for each tract or lot of land that he sells under judgment for taxes, which fee shall be taxed as costs in the suit, and the District Clerk shall be entitled to a fee of Three Dollars in each case, to be taxed as costs of suit, and the collector for preparing the delinquent list, shall be entitled to One Dollar for each correct assessment to be taxed as costs. Sec. 9,- The Tax Collector of the Town of Round ock, Texas, shall make up a list of land and loton the 31st day of karch of each year, or as soon thereafter as practicable, on which the Town taxes for the preceding year remain unpaid, and shall in all things conform therewith to the requirement of other de- linquent taxes provided for in this ordinance, and said list in all things shall be disposed of as heretofore set out in this ordinance. Provided that the Town Council shall have the power in cases wnere lands delinquent for taxes for any year or years which have been subseouently subdivided and sold by the holder of such tracts of land at the time of delinquency, to probate the amount of delinquent or back taxes among the holders of the subdivlsions, and on payment of such pro -rata by the holder of any subdivision he shall be released from any liability for the remainder of the delinquent tax due upon the whole tract. Sec. 10.- Any delinquent tax payer whose lands have been re- turned delinquent or reported sold to the Town for taxes due thereon, or anyone having an interest therein, may redeem the same at any time before his lands are sold under the provisions of this ordinance, by paying the taxes due thereon since January 1st, 1913, with interest at the rate of 6 per annum and accrued cow -3 of suit. Sec. 11.- All lands sold under and by virtue of, decree and judgment of Court,as proVided for herein,for taxes due the Town of Round Rock, may be redeemed byAhe owner or owners thereof within two years from the date of Deed upon the payment, to the purchaser or his assigns, of double the amount so paid including costs of Court, provided that the purchaser at such foreclosure sale and his assigns shall not be entitled to the possession,of the property sold,for taxes, until the ex- Piration of two years from the date of the Deed. Sec. 12.- If any person or persons shall fail or refuse to pay the taxes imposed upon him or his property by law until the 31st day of January next succeeding the year for which taxes are due, a penalty nkmit of ten per cent upon the entire amount of such taxes shall accrue, which penalty shall be col- lected by the TOwn Assessor and Collector in the same manner as in provided for the collection of other taxes due the Town of Round Rock. Sec. 13.- The --ssessor and Collector of taxes of the Town of Round Rock shall begin the collection of taxes annually as soon as the assessment roll required by the ordinances of this Town is completed, and shall during the first week in October of each year, or an= as soon thereafter as practicable, cause a notilDe to be published once in some newspaper published in the Town of Round hock notifying all persons that the taxes due said Town are due; and for the purpose of collecting such taxes such collector shall call once upon every person taxed, or on the agent or attorney of such person at th usual place of his or her residence, office, place of business, or elsewhere, and demand the payment of the tax charged upon his or her property, if the person is to be found, and if not, then a written demand, specifying the amount of taxes due, left at the residence with some adult member of the farily, shall be a sufficient demand; provided, that if any person thus owing taxes has no residence, office or place of business, and no agent in the Town or known to the assessor and collector, then the said demand shall not be necessary, and the published notice above provided shall be sufficient. Passed and approved this the A. D. 1913. Lttest:- day of January, n 0 Round i,ock,Texas. retarrf the Town of Round Rock, Texas.