HomeMy WebLinkAboutORD 23-K1
AN ORDINANCE
ENTITLED AN ORDINANCE PROVIDING A PENALTY ON ALL
TAXES DUE THE CITY OF BEAUMONT FOR 1933 AND THEREAFTER AND
NOT PAID BEFORE FEBRUARY 1ST OF THE YEAR AFTER THE SAME BE-
COME DUE, WHICH PENALTIES ARE GRADUATED BEGINNING WITH FEB-
RUARY 1ST AND REACHING A MAXIMUM OF TEN 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 0 BEFORE FEBRUARY 1ST, MAKING
IT THE DUTY OF THE TAX COLLECTOR TO COLLECT SUCH PENALTY,
CONTINUING PRIOR ORDINANCES AS TO PENALTIES AND 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 1933 and thereafter, on all property within the City,
real and personal, .not paid before February lst of the year
thereafter, shall bear a penalty as follows;
If
paid
during
February,
a penalty
of
1/,
If
paid
during
March,
a penalty
of
22f,
If
paid
during
April,
a penalty
of
4%,
If
paid
during
May,
a penalty
of
6%,
If
paid
during
June,
a penalty
of
8%,
If
paid
during
July,
or thereafter,-
a penalty
of
10%.
And all persons, firms, and corporations owing taxes to the
City of Beaumont, for 1933 and thereafter, who fail to pay
the same before February lst, after such taxes become due,
shall forfeit and pay to the City of Beaumont the penalty
above described, according to the time of payment, and which
taxes shall also bear interest from February lst after the
same become due, until paid, at the rate of 6% per annum,
and said penalty and interest shall then and thereafter con-__
stitute a charge against and lien upon all of the property,
real.and personal, of the person, firm, or corporation against
whom the same accrues, as in the case of the original taxes.
On and after February 1st, 1934, and of every
(1G., far
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 1933
taxes due or to be due said City, and the penalties on such
prior taxes are hereby expressly declared to exist in full
effect, together with the lien thereof, unimpaired, in favor
of the City of Beaumont; but all penalties accruing in favor
of said City for delinquent taxes for 1933 and thereafter,
shall be controlled and governed by this ordinance.
Section 3.
The fact that many thousands of dollars in taxes
due the City of Beaumont for 1933, and thereafter, will not
be paid before February 1st of the year following, and the
fact that the City desires to be more lenient with those who
pay their taxes soon after the same become delinquent on
February 1st, and that such maximum penalty of 10% should be
graduated so that those paying their taxes within the per-
iods mentioned in this ordinance and prior to July 1st, should
not pay such maximum penalty, but that those paying prior to
July lst should receive the benefit of a portion of such pen-
alty, and the fact that graduating the penalty offers an
inducement to tax payers to attempt to pay taxes prior to
the dates herein mentioned, and thus aiding the City in its
operation and in collecting the funds necessary therefor,
creates an imperative public emergency, necessitating the sus-
pension of the rule requiring the reading of ordinances on
three separate days before the passage thereof, said rule
is therefore hereby suspended, and this ordinance shall take
a Y . a
r,
effect from the date of its passage.
Passed by the affirmative vote of all the members
of the City Commission of Beaumont, Texas, this the 3 >r
day of January, A. D. 1934.
M A Y 0 R