Ordinance No. 8,753Published in The Baytown .Sun: 991111 -4
Tuesday, November 16, 1999, and
Wednesday, November 17, 1999. ORDINANCE NO. 8753
AN ORDINANCE OF THE CITY OF BAYTOWN, TEXAS, AMENDING CHAPTER
90 "TAXATION," ARTICLE II "AD VALOREM TAXES," SECTION 90 -26
"DELINQUENCIES," OF THE CODE OF ORDINANCES OF THE CITY OF
BAYTOWN, TEXAS, TO PRESCRIBE AN ADDITIONAL PENALTY OF 15% ON
DELINQUENT AD' VALOREM TAXES, PENALTIES AND INTEREST IN
CONFORMANCE WITH STATE LAW; PROVIDING A REPEALING CLAUSE;
CONTAINING A SAVINGS CLAUSE; AND PROVIDING FOR THE PUBLICATION
AND THE EFFECTIVE DATE THEREOF.
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BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS:
Section 1: That Chapter 90 "Taxation," Article II "Ad Valorem Taxes," Section 90 -26
"Delinquencies," of the Code of Ordinances, City of Baytown, Texas, is hereby amended to read as
follows:
CHAPTER 90. TAXATION
ARTICLE IL AD VALOREM TAXES
See. 90-26. Delinquencies.
(a) Ad valorem taxes becoming delinquent on or after February 1 of a year but not later than May 1
of that year and that remain delinquent on July 1 of the year in which they become due shall incur
an additional penalty of 15 percent of the taxes, penalties and interest due pursuant to V.T.C.A.,
Tax Code § 33.07 in order to defray the costs of collection.
(b) The tax collector is directed to deliver notices of delinquency and of the additional penalty
imposed in subsection (a) to all property owners, where addresses are available, at least 30 days
but not more than 60 days before July 1 of the year in which such taxes become delinquent.
(c) Ad valorem taxes becoming delinquent on or after June l of a year under V.T.C.A., Tax Code §
31.03, 31.031, 31.032, or 31.04 incur an additional penalty of 15 percent of the taxes, penalties
and interest due pursuant to V.T.C.A., Tax Code § 33.08 in order to defray the costs of collection.
(d) The tax collector is directed to deliver notices of delinquency and of the additional penalty
imposed in subsection (c) to all property owners, where addresses are available. The penalty is
incurred on the first day of the first month that begins at least 21 days after the notice is sent.
Section 2: All ordinances or parts of ordinances inconsistent with the terms of this
ordinance are hereby repealed; provided, however, that such repeal shall be only to the extent of such
inconsistency and in all other respects this ordinance shall be cumulative of other ordinances regulating
and governing the subject matter covered by this ordinance.
Section 3: If any provision, section, exception, subsection, paragraph, sentence, clause or
phrase of this ordinance or the application of same to any person or the set of circumstances, shall for any
reason be held unconstitutional, void or invalid, such invalidity shall not affect the validity of the
remaining provisions of this ordinance or their application to other persons or sets of circumstances and to
this end all provisions of this ordinance are declared to be severable.
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Section 4: This ordinance shall take effect from and after ten (10) days from its passage by
the City Council. The City Clerk is hereby directed to give notice hereof by causing the caption of this
ordinance to be published in the official newspaper of the City of Baytown at least twice within ten (10)
days after passage of this ordinance.
INTRODUCED, READ and PASSED by the affirmative vote of the City Council of the City of
Baytown this the 110' day of November, 1999.
I_IN IIOWN
EILEEN P. HALL, City Clerk
APPROVED AS TO FORM:
ACIO RAMIREZ, SR., ki ttorney
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PETE C. ALFARO, Mayor
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