Ordinance No. 10,491Publi_stâ–ºed in the Baytown
Sun on November 24, 2006 and
ORDINANCE NO. 10.491 November 27, 2006
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS, AMENDING CHAPTER 90 "TAXATION," ARTICLE II "AD
VALOREM TAXES." SECTION 90 -26 "DELINQUENCIES," SUBSECTIONS
(A) AND (C) OF THE CODE OF ORDINANCES, CITY OF BAYTOWN,
TEXAS_ TO INCREASE THE ADDITIONAL PENALTY ASSESSED ON
DELINQUENT AD VALOREM TAXES_ PENALTIES AND INTEREST;
REPEALING CONFLICTING ORDINANCES; CONTAINING A SAVINGS
CLAUSE; AND PROVIDING FOR THE PUBLICATION AND EFFECTIVE
DATE THEREOF.
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BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWNT,
TEXAS:
Section 1: That Chapter 90 - Taxation." Article II "Ad Valorem Taxes," Section 90-
26 "Delinquencies," Subsections (a) and (c) of the Code of Ordinances, Baytown, Texas, is
hereby amended to read as follows:
CHAPTER 90. TAXATION
ARTICLE I1. AD VALORENI TAXES
Sec_ 90 -26 Delinquencies
(a) Ad valorem taxes becoming delinquent on or after February I of a year but not later than
May I of that year and that remain delinquent on July I of the year in which they become
due shall incur an additional penalty of 17.5 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.
(c) Ad valorem taxes becoming delinquent on or after June 1 of a year under V.T.C.A., Tax
Code §§ 3 1.03, 3 1 .03 1 , 3 1.032, or 31-04 incur an additional penalty of 17.5 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.
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ordinance are hereby repealed: provided however_ that such repeal shall be only to the extent of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 provisions, section, exception_ subsection, paragraph, sentence_
clause or phrase of this ordinance or the application of same to any person or 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_
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 10 days after passage of this ordinance.
I I / I
INTRODUCED, Rf:AD and PASSED [)y the afflrmativc, vote " 5)"Ithe City Council of tile
oH,,3,,,iyt(:mvn this the 2W' day ol'Novcanber, 2006.
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