2004-119S:\Our Documents\Ordinances\04~Delinquent Tax penalty amendment.doc
AN ORDINANCE AMENDING CHAPTER 10, SECTION 10-2(d) OF THE CODE OF
ORDINANCES OF THE CITY OF DENTON, TEXAS TO PROVIDE FOR THE INCREASE
IN THE PENALTY FOR DELINQUENT TAXES STILL DUE AS OF JULY 1, OF THE TAX
YEAR FROM 15 PERCENT TO 20 PERCENT; PROVIDING FOR A SEVERABILITY
CLAUSE; PROVIDING A SAVINGS CLAUSE; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the City of Denton pursuant to Texas Tax Code Sec. 6.30 contracts with an
attorney to collect delinquent taxes; and
WHEREAS, Texas Tax Code Sec. 6.30 caps the compensation to such contracted
attorney to 20 % of the amount of delinquent tax, penalty, and interest collected; and
WHEREAS, Texas Tax Code Sec. 33.07 allows the imposition of a penalty for
delinquent taxes that are still delinquent on July 1 of the year in which they become delinquent to
deft'ay the cost of collection and the penalty cannot exceed the amount allowed in Sec. 6.30; and
WHEREAS, the City of Denton, Texas has imposed a penalty of 15% by ordinance, the
Council now desires to increase the penalty to 20% so additional compensation may be paid to
the attorney contracted to collect delinquent taxes; and~
WHEREAS, the Council for the City of Denton finds that it is in the public interest to
increase the delinquent tax penalty to 20%; NOW, THEREFORE,
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1. That Article I of Chapter 10, Sec. 10-2(d) of the Code of Ordinances is
amended to read as follows:
Section 10-2. Payment of taxes, penalty, and interest.
(d): On any taxes upon property, both real and personal, that remain
delinquent on July 1 of the year they become delinquent, there is hereby
imposed an additional penalty of twenty (20) percent on the amount of
such delinquent taxes, penalty, and interest due.
SECTION 2. If any section, subsection, paragraph, sentence, phrase or word in this
ordinance, or application there of to any person or circumstance is held invalid by any court of
competent jurisdiction, such holding shall not affect the validity of the remaining portions of this
ordinance, and City Council of the City of Denton, Texas hereby declares it would have enacted
such remaining portions despite any such invalidity.
SECTION 3. That save and except as amended hereby, all the remaining clauses,
sentences, paragraphs, sections and subsections of Article I of Chapter 10 of the Code of
Ordinances shall remain in full fome and effect.
SECTION 4. This Ordinance shall become effective fourteen (14) days from the date of its
passage, and the City Secretary is hereby directed to cause the caption of this Ordinance to be
published twice in the Denton Record-Chronicle, the official newspaper of the City of Denton,
Texas, within ten (10) days of the date of its passage.
PASSED AND APPROVED this the ~ ~ dayof ~ ,2004.
EULINE BROCK, MAYOR
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
APPROVED AS TO LEGAL FORM:
HERBERT L. PROUTY, CITY ATTORNEY
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