HomeMy WebLinkAboutORD 85-99 ORDINANCE NO. X.
ENTITLED AN ORDINANCE AMENDING CHAPTER 25 OF
THE CODE OF ORDINANCES OF THE CITY OF BEAUMONT
TO PROVIDE FOR AN ADDITIONAL FIFTEEN PERCENT
(15%) PENALTY ON THE AMOUNT OF DELINQUENT
TAXES PENALTY AND INTEREST DUE; PROVIDING FOR
SEVERABILITY AND PROVIDING FOR REPEAL.
BE IT ORDAINED BY THE CITY OF BEAUMONT:
Section 1 .
That Chapter 25 of the Code of Ordinances of the City of
Beaumont is hereby amended by adding Section 25-44 to read as
follows:
"Section 25-44.
a) All taxes that remain delinquent on July 1
of the year in which they become delinquent
incur an additional penalty to defray cost
of collection, if the City or unit that
collects taxes for the City has contracted
with an attorney to collect such taxes
pursuant to State law .
b) The amount of penalty shall be fifteen
percent (15%) of the amount of taxes,
penalty and interest due.
c) A tax lien attaches to the property upon
which said tax is imposed to secure the
payment of said penalty .
d) If this penalty is imposed, the City may
not also recover attorneys' fees in a suit
to collect such delinquent taxes that are
subject to said penalty.
Section 2 .
If any section, subsection, sentence, clause or phrase of
this ordinance or the application of same to a particular set of
persons or circumstances should for any reason be held to be
99
it
invalid, such invalidity shall in no wise affect the remaining
portions of this ordinance, and to such end the provisions of this
ordinance are declared to be severable.
Section 3 .
All ordinances or parts of ordinances in conflict
herewith are repealed to the extent of the conflict only . "
PASSED BY THE CITY COUNCIL of the City of Beaumont this
the _� day of �1 �i�,.J 1985.
Mayor -
2 -
Re : CA #85-0139
_ Property Tax Code, Section 33.07