ORD 2008-18TOWN OF TROPHY CLUB, TEXAS
ORDINANCE NO. 2008-18
AN ORDINANCE OF THE TOWN OF TROPHY CLUB, TEXAS
AMENDING CHAPTER 15 OF THE CODE OF ORDINANCES,
ENTITLED "TAXATION', BY ADDING ARTICLE II ENTITLED
"PENALTY FOR COLLECTION COSTS FOR DELINQUENT
TAXES AND ASSESSMENTS"; PROVIDING FOR
INCORPORATION OF PREMISES; PROVIDING FOR
AMENDMENT; PROVIDING A SAVINGS AND REPEALER
CLAUSE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING
FOR ENGROSSMENT AND ENROLLMENT; PROVIDING FOR
PUBLICATION; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Texas Property Tax Code, §33.07 provides that a taxing
unit may impose an additional penalty to defray the costs of collection of
delinquent property taxes that remain delinquent after July 1; and
WHEREAS, the Texas Property Tax Code, §33.08, provides that a taxing
unit may provide that taxes that become delinquent on or after June 1, under §§
26.07, 26.15, 31.03, 31.031, 31.032, 31.04, incur an additional penalty to defray
the costs of collection; and
WHEREAS, the Texas Property Tax Code, §33.11, provides that a taxing
unit may provide that taxes assessed against tangible Personal Property incur an
additional penalty to defray the costs of collection if not paid within sixty days
after the date that the taxes become delinquent; and
WHEREAS, §§ 33.07, 33.08 and 33.11, provide that the amount of such
additional penalty may not exceed the amount of compensation specified in the
applicable contract with an attorney under §6.30 to be paid in connection with the
collection of delinquent property taxes; and
WHEREAS, Chapter 372, Texas Local Government Code provides for the
creation of Public Improvement Districts (PID) by municipalities, and for the
assessment and collection of Assessments by the municipality creating the PID;
and
WHEREAS, Chapter 372, Texas Local Government Code provides that
any delinquent PID assessments may be collected at the same time and in the
same manner as a delinquent property taxes due to the municipality; and
WHEREAS, The Town of Trophy Club has established Trophy Club Public
Improvement District Number 1 in accordance with Chapter 372, Texas Local
Government Code; and
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WHEREAS, The Town of Trophy Club has adopted a Service and
Assessment Plan for the assessment and collection of PID assessments at the
same time and in the same manner as delinquent property taxes; and
WHEREAS, The Town Council of the Town of Trophy Club, Texas has
determined that it is in the public interest to insure the prompt collection of
delinquent property taxes and PID assessments and that the potential payment
of penalties encourages timely payment.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF
THE TOWN OF TROPHY CLUB, TEXAS, THAT:
SECTION 1.
INCORPORATION OF PREMISES
That the above and foregoing premises are true and correct and are
incorporated herein and made a part hereof for all purposes.
SECTION 2.
AMENDMENT
2.01 Chapter 15 of the Code of Ordinances of the Town of Trophy Club,
entitled "Taxation" is hereby amended to add Article II, entitled "Penalty For
Collection Costs For Delinquent Taxes And Assessments", so that Article II shall
be and read in its entirety as follows:
"Article 11
Section 2.01. Penalty For Collection Costs For Delinquent Taxes
And Assessments
There shall be imposed on delinquent Town property taxes and
delinquent Trophy Club Public Improvement District No. 1
assessments that become due or that are delinquent on the dates
described in §§ 33.07, 33.08 and 33.11, Texas Property Tax Code,
a penalty in the amount of compensation specified in the most
recent contract entered into under §6.30, Texas Property Tax Code
by the Town of Trophy Club, Texas, with McCreary, Veselka, Bragg
& Allen, P.C. and Hayes, Berry, White & Vanzant, L.L.P. for the
collection of delinquent property taxes and PID assessments, such
amount not to exceed twenty percent (20%) of the amount of
delinquent tax, penalty, and interest collected."
SECTION 3.
SAVINGS AND REPEALER
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That this Ordinance shall be cumulative of all other Ordinances of the
Town affecting taxation and collection of delinquent ad valorem taxes,
assessments, and penalties and fees association with such collection and shall
not repeal any of the provisions of such Ordinances except in those instances
where provisions of those Ordinances are in direct conflict with the provisions of
this Ordinance; whether such Ordinances are codified or uncodified, and all other
provisions of the Ordinances of the Town of Trophy Club, codified or uncodified,
not in conflict with the provisions of this Ordinance, shall remain in full force and
effect. Notwithstanding the foregoing, any complaint, action, cause of action or
claim which prior to the effective date of this Ordinance has been initiated or has
arisen under or pursuant to such repealed Ordinance(s) shall continue to be
governed by the provisions of that Ordinance and for that purpose the Ordinance
shall be deemed to remain and continue in full force and effect.
SECTION 4.
SEVERABILITY
If any section, article, paragraph, sentence, clause, phrase or word in this
Ordinance, or application thereof to any person or circumstance, is held invalid or
unconstitutional by a Court of competent jurisdiction, such holding shall not affect
the validity of the remaining portions of the Ordinance, and the Town Council
hereby declares it would have passed such remaining portions of the Ordinance
despite such invalidity, which remaining portions shall remain in full force and
effect.
SECTION 5.
ENGROSSMENT AND ENROLLMENT
The Town Secretary of the Town of Trophy Club is hereby directed to
engross and enroll this Ordinance in accordance with the Town Charter and by
filing this Ordinance in the Ordinance records of the Town.
SECTION 6.
PUBLICATION
The Town Secretary of the Town of Trophy Club is hereby directed to
publish, the Caption, Penalty and Effective Date of this Ordinance as required by
Section 52.011 of the Texas Local Government Code.
SECTION 7.
EFFECTIVE DATE
This Ordinance shall take effect from and after its date of passage in
accordance with law, and it is so ordained.
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PASSED AND APPROVED by the Town Council of the Town of Trophy
Club, Texas, this the 21St day of July, 2008.
Mayor, Nick San ers
Town of Trophy Club, Texas
ATTEST:
T&krf Secretary, Lisa Hennek
Town of Trophy Club, Texas
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[SEAL] _ r
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own Attorney, Patricia A. Adams ?GARY A \01 �
Town of Trophy Club, Texas
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