81-T-37
ORDINANCE NO '8'1-T-3_lJ
.
AN ORDINANCE
BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS,
ESTABLISHING AND PROVIDING FOR THE ASSESSMENT AND
RENDITION OF TAXABLE PROPERTY IN THE CITY OF SCHERTZ,
TEXAS, COMMENCING WITH THE CALENDAR YEAR 1982, AND
FOR EACH CALENDAR YEAR THEREAFTER; PROVIDING WHEN
CITY TAXES BE AND BECOME DUE AND PAYABLE; PROVIDING
THAT NO DISCOUNT SHALL BE ALLOWED FOR EARLY PAYMENT
OF CURRENT TAXES NOR SHALL ANY SPLIT TAX PAYMENTS
BE ALLOWED ON CURRENT TAXES; PROVIDING FOR PENALTIES,
INTEREST AND COSTS ON DELINQUENT TAXES; AND REPEAL-
ING ORDINANCE NO. 68 OF THE CITY OF SCHERTZ.
BE IT ORDIANED BY THE CITY COUNCIL OF THE CITY OF SCHERTZ, TEXAS:
I
No discount shall be allowed for early payment of taxes, nor
shall split tax payments or partial payment privileges on current taxes
be allowed.
II
A. All ad valorem taxes shall bear interest at the rate of
twelve (12) percent per annum from the date on which
they become delinquent.
B. If any person shall fail to pay to the City all of the
ad valorem taxes levied and imposed by the City upon
him or his property for any year, on or before the
thirty-first day of January next succeeding year for
wh i ch the 1 evy is made, the fo 11 owi ng pena lty shall be
payable on such taxes as are delinquent:
1. Seven (7) percent if paid at any time during the
month of February next succeeding the year for
which the levy is made.
2. Nine (9) percent if paid at any time during the
month of March next succeeding the year for which
the levy is made.
3. Eleven (11) percent if paid at any time during the
month of April next succeeding the year for which
the levy is made.
4. Thirteen (13) percent if paid at any time during
the month of May next succeeding the year for which
the levy is made.
5. Fifteen (15) percent if paid at any time during
the month of June next succeeding the year for which
the levy is made.
6. Eighteen (18) percent if paid at any time during
the month of July next succeeding the year for which
the levy is made.
7. Nineteen (19) percent if paid at any time during
the month of August next succeeding the year for
which the levy is made.
8. Twenty (20) percent if paid at any time during the
month of September next succeeding the year for
which the levy is made.
9. Twenty-one (21) percent if paid at any time during
the month of October next succeeding the year for
which the levy is made.
10. Twenty-two (22) percent if paid at any time during
the month of November next succeeding the year for
which the levy is made.
11. Twenty-three (23) percent if paid at any time during
the month of December next succeeding the year for
which the levy is made.
12. Twenty-Four (24) percent if paid on or after the
first day of January next succeeding the year for
which the levy is made; and
All costs in addition thereto that may be imposed by law
shall be, and the same are hereby charged and imposed
in addition to penalties and interest accruing under the
provisions hereof against any person or property del in-
quentin such taxes.
III
On any list prepared by the Tax-Assessor/Collector showing
delinquent taxes owed the City, it shall not be necessary for such
Assessor/Collector to show on any such list the penalties, interest,
and costs accrued against any such 1 ane,l ots, or other property de-
linquent in taxes, but in each and every instance all such penalties,
interest and costs shall be and remain a charge imposed, with the same
force and effect as if entered on any such list of delinquent taxes,
and the Tax Assessor/Collector shall calculate and charge all such
penalties, interest and costs on all delinquent tax statements or
delinquent tax reports issued by him.
IV
That ordinance number 68, passed and approved by the City
Council on February 1, 1962, which established and provtded for the
assessment and rendition of taxable property in the City of Schertz,
Texas, is hereby repealed.
PASSED, APPROVED AND ADOPTED this the ~
19 '2'(
ATTEST:
(CITY SEAL)
THE STATE OF TEXAS I
COUNTY OF GUADALUPE I
CITY OF'SCHERTZ I
On this, the 3
day of November, 1981 , at 7:00 o'clock P.M., the
City Council of the City of Schertz, Texas, convened at a regular meeting at the
regular meettng place in the Municipal Building in the City of Schertz, Texas,
pursuant to due call and notice to all of the members of said Cjty Council,
which meeting was at all times open to the public, and at which meeting the
following members were present, to-wit:
Jack M. Stomackin, Sr.
Richard L. _ Howe'
Barbara Taylor
Jeff Duffield
Earl W. Sawyer
Jacqueline Lawler
MAYOR
COUNCILMEMBER
COUNCILMEMBER
COUNCILMEMBER
COUNCILMEMBER
COUNCILMEMBER
ABSENT
and
June G. Krause
Jimmy G. Gilmore
CITY SECRETARY
CITY MANAGER
There being a quorum present, the meeting was called to order by the
Mayor, and, among other proceedings had were the following:
The Mayor introduced the hereinafter set forth ordinance, which has
been read and considered at the last regular meeting of the City Council on the
19 day of October, 1981 It was determined that the City Secretary had
caused a short synopsis of said proposed ordinance to be published in the
official City newspaper after its consideration at the last regular meeting of
the City Council and prior to this meeting.
Whereupon said ordinance was discussed and further considered by the
Council.
Thereupon it was moved by Councilmember Howe
and seconded,by Councilmember
be finally passed and ,adopted.
members of the City Council and
the following vote:
AYES: Councilmembers
NAYS: None
Taylor that said ordinance
The Mayor put the motion to a vote of the
the ordinance was finally passed and adopted by
Howe, Taylor, Duffield, Sawyer and Lawler
.\,