G-07-11-08-9C4 - 11/8/2007 ORDINANCE NO. q'C'
AN ORDINANCE AMENDING CHAPTER 1, SECTION 1.702, CODE
OF ORDINANCES (1995 EDITION), CITY OF ROUND ROCK,
TEXAS, TO ENTITLE COLLECTION OF ADDITIONAL PENALTY
TO DEFRAY COSTS OF COLLECTION OF DELINQUENT TAX
ACCOUNTS; AND PROVIDING FOR A SAVINGS CLAUSE AND
REPEALING CONFLICTING ORDINANCES AND RESOLUTIONS.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ROUND
ROCK, TEXAS:
I.
That Chapter 1, Section 1 . 702 , Code of Ordinances (1995
Edition) , City of Round Rock, Texas, is hereby amended to read as
follows :
1.702 COLLECTION OF TAXES
(1) All taxes due the city shall be payable to the city tax collector on receipt of the tax bill
and shall be considered delinquent if not paid before February 1 of the year following
the year in which imposed. Delinquent taxes shall be subject to all penalties provided
for in Section 33.01 of the Tax Code.
(2) The city may contract with any competent attorney to represent the city to enforce the
collection of delinquent taxes in accordance with Section 6.30 of the Tax Code.
(a) If the city has entered into a contract for enforcement and collection of
delinquent taxes in accordance with Section 6.30 of the Tax Code, an
additional penalty on delinquent taxes to defray costs of collection shall be
imposed in accordance with Section 33.07 of the Tax Code.
(b;► The amount of the additional penalty assessed to defray cost of collection shall
not exceed the amount of compensation specified in the contract with the
attorney to be paid in connection with the collection of delinquent taxes, which
shall be set in accordance with Section 6.30(c) of the Tax Code, as amended.
II.
A. All ordinances, parts of ordinances, or resolutions in
conflict herewith are expressly repealed.
B. The invalidity of any section or provision of this
ordinance shall not invalidate other sections or provisions
thereof .
0:\wdox\ORDINANC\07I1)'5D4.WPD/ps
C. The City Council hereby finds and declares that written
notice of the date, hour, place and subject of the meeting at
which this Ordinance was adopted was posted and that such meeting
was open to the public as required by law at all times during
which this Ordinance and the subject matter hereof were
discussed, considered and formally acted upon, all as required by
the Open Meetings Act, Chapter 551, Texas Government Code, as
amended.
READ and APPROVED on first reading this the 2.E;oa day
of 06+0 2007 .
READ, APPROVED and ADOPTED on second reading this the
fil day of � � � "��. 2007 .
N W L. Mayor
City of Rot Rock, Texas
A FST. _ fp.�
CHRISTINE R. MARTINEZ, City Secre. ary
2
DATE: November 1, 2007
SUBJECT: City Council Meeting - November 8, 2007
ITEM: *9C4. Consider an ordinance adopting the amendment to Section 1.702,
Code of Ordinances, for an additional penalty to defray costs of
collecting of delinquent taxes. (Second Reading)
Department: Finance
Staff Person: Cindy Demers, Finance Director
Justification:
The collection rate had been 15% commission for delinquent taxes collected; the legislature
has now enacted Texas Tax Code 6.30(c) which allows a 20% commission on the delinquent
taxes collected. This ordinance updates the penalty of 15% to 20% for the collection of
delinquent taxes and penalty (including interest owed) collected.
Funding•
Cost: N/A
Source of funds: N/A
Outside Resources: N/A
Background Information:
The Texas Property Tax Code sections 33.07 & 33.08 were amended by the 77th state
legislature to authorize the governing body to impose a collection penalty in an amount that
does not exceed the amount of compensation specified in the contract.
Public Comment: N/A