1989-1162285L
NO 89-//&
AN ORDINANCE AMENDING ARTICLE I OF CHAPTER 22 "TAXATION" OF THE
CODE OF ORDINANCES OF THE CITY OF DENTON, TEXAS AMENDING SECTION
22-2 RELATING TO PAYMENT OF TAXES, REPEALING SECTIONS 22-3, 22-4
AND 22x.5 RELATING TO DELINQUENT TAXES, REPEALING ALL ORDINANCES
IN CONFLICT THEREWITH, AND PROVIDING FOR AN EFFECTIVE DATE
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS
SECTION I That Section 22-2 of Article I of Chapter 22
("Taxat on s hereby amended to read as follows
Sec 22-2 Payment of taxes, penalty and interest
(a) Except as provided by subsection (b), taxes are due
on receipt of the tax bill and are delinquent if not
paid before February 1 of the year following the
year in which imposed
(b) If one-half of the principal amount of all taxes due
on all property, real and personal, by any person,
for the current year is paid before December 1 of
the year for which such taxes are due, the balance
may be paid at any time before July 1 of the
following year without penalty or interest
(c) Delinquent taxes shall incur penalty and interest in
the amounts provided for in the Tex Tax Code Ann
§33 01 (Vernon 1982), as the same may be amended
SECTION II That Section 22-3 "Payment of Taxes, Penalty and
Interest~Ir-ticle I of Chapter 22 is hereby repealed in its
entirety
SECTION III That Section 22-4 "Delinquent Taxes" of Article
I of Chapter 22 is hereby repealed in its entirety
SECTION IV That Section 22-5 "Penalty for Delinquent Taxes"
of Article I of Chapter 22 is hereby renumbered to Section 22-3
SECTION V That Section 22-6 "Taxation of Telecommunication
Serv ces of-Article I of Chapter 22 is hereby renumbered to
Section 22-4
SECTION VI All ordinances or parts of ordinances in force
when t e prow sions of this ordinance become effective hick are
inconsistent or in conflict with the to as °t he pextent of
contained in this ordinance are hereby repeale to
any such conflict
SECTION VII That this ordinance shall become effective
imme ate y upon its passage and approval
PASSED AND APPROVED this the 5 ~ day of~~64a I 1989
/Y lE ~R
ATTLST
41~11* WALTE S, CI Y SE ET Y
APPROVED AS TO LEGAL FORM
DEBRA ADAMI DRAYOVITCH, CITY ATTORNEY
BY L - LA
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