HomeMy WebLinkAboutORD 50-K`fit' 4.),
AN ORDINANCE
ENTITLED AI` ORDI_JANCE PROVIDING A PENALTY ON ALL TAXES
DUE TT" 4 CITY OF BEAUI'tONT FOR 1934 AND THEREAFTER AND NOT PAID
BEFORE FEBRUARY 1ST OF THE YEAR AFTER THE SAI.IE BECOME DUE,
;7HICH PENALTIES ARE GRADUATED BEGINNING 'JITH FEBRUARY 1ST AND
REACHING A PLAXIUM OF EIGHT PER CENT ON JULY 1ST, PROVIDING THAT
SUCH PENALTY SHALL CONSTITUTE A CHARGE AGAINST AND LIEN UPON ALL
PROPERTY, REAL AND PERSONAL, OF THOSE FAILING TO PAY TAXES BE-
FORE FEBRUARY -'IST, P -LAKING IT THE DUTY OF THE TAX COLLECTOR TO
COLLECT SUCH PENALTY, CONTINUING PRIOR ORDINANCE AS TO PENALTIES
AIM SUCH PENALTIES PRIOR HERETO, IN FULL FORCE AND EFFECT, AND
DECLARING AN EMERGENCY.
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY
OF BEAUMONT, TEXAS:
SECTION 1.
That all taxes due the City of Beaumont for the year
3.934 and thereafter, on all property within the City, real
and, personal, not paid before February 3_st of the year there-
after, shall bear a penalty as follows:
If
paid
durinE
February,
a
penalty
of
1,�'
If
Daid
durinz
Yar ch,
a
penalty
of
2 .
If
paid.
during-
April,
a
penalty
of
W,%
If
l� -id
during
7 ay,
a
penalty
of
4%,
if
--)aid
daring
June,
a
penalty
of
5,1
If
paid.
daring
July,
or thereafter
a
penalty
of
S;;o
And all persons, firm, and corporations ov'Ti Ici taxes to the
City of Beaumont, for 1934 and thereafter, who fail to pair
the same before February lst, after such taxes become clue,
shall forfeit and pay to the City of Beaumont the penalty
a Bove described, according to the time of payment, and which
tpxes shall. .also. bear interest from February 1st after the
same become due, until paid, at the rate of 6;,', per annum
and said penalty and interest shrill then and thereafter con-
stitute a. char3e against and lien upon all of the property,
real and personal of the person, firm, or corporation against
whom the same accrues, as ice, the case of the original taxes.
On and after February lst, 1935, and of every year
hereafter, the Tax Collector of the City of Beaumont shall
Collect the.penalty herein provided for, and interest in all
cases where the same accrues under the provisions hereof.
Section 2.
Prior ordinances of the City of Beaumont relative
to penalties on delinquent taxes due the City of Beaumont
shall remain as at present,.in full force and effect as to
all penalties accruing prior to penalties on delinquent 1934
taxes due or to be due said City, and the penalties on such
prior taxes are hereby expressly declared to exist in full
effect; to;
Zether with the lien thereof, unimpaired, in favor
of the Citv of Beaumont; but all -,-)enalties accruing in favor
of said City for delinquent taxes for 1934 and thereafter,
shall be controlled and coverned by.this ordinance.
Section 3.
The .fact that many thousands of dollars in taxes due
the City of .Beaumont for the year 1934.and thereafter, will
not be paid. as now provided, and the fact that the City
desires to be more lenient with those who pay their taxes
soon after the same become due and that the maxium penalty
should be reduced to eight per cent and graduated, so
that those paying their taxes within the period mentioned in
the ordinance, and prior to July 1st, should not pay such
maxium penalty but should receive the benefit of a portion
of :such penalty, and the fact that graduating the penalty
offers an inducement -to tax payers to pay taxes prior to the
dates herein mentioned., and thus aiding the City in i vs
operation and in collecting the funds thereof, creates an
imperative public necessity, necessitating the suspension of
the ri.ile. regi.ziring the reading of ordinances on three separate
days before the passage thereof, and said rule is therefore
hereby suspended and this ordinance shall take effect from
the date of its passage.
Passed by an affirmative vote of all ►iiembers of the
City Commission, this the Ada'v of Mav, A. D. 1935.
mayor.