Ordinance No. 12,100ORDINANCE NO. 12,100
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.
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," Subsection (a) of the Code of Ordinances, Baytown, Texas, is hereby
amended to read as follows:
CHAPTER 90. TAXATION
ARTICLE II. AD VALOREM TAXES
Sec. 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 twenty percent (20 %) 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.
Section 2: That Chapter 90 "Taxation," Article II "Ad Valorem Taxes," Section 90-
26 "Delinquencies," Subsection (c) of the Code of Ordinances, Baytown, Texas, is hereby
amended to read as follows:
CHAPTER 90. TAXATION
ARTICLE II. AD VALOREM TAXES
Sec. 90 -26 Delinquencies.
(c) Ad valorem taxes becoming delinquent on or after June 1 of a year under V.T.C.A., Tax
Code §§ 26.07(f), 26.15(e), 31.03, 31.031, 31.032, 31.04, 42.42 incur an additional
penalty of twenty percent (20 %) 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 3: 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ordinance are hereby repealed; provided however, that such repeal shall be only to the extent of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 4: 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 5: This ordinance shall take effect from and after ten (10) days from its
passage by the City Council and shall be applied on and after January 1, 2013. 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.
INTRODUCED, READ and PASSED by the affirmative vote of e City Council of the
City of Baytown this the 25`h day of October, 2012.
APPROVED AS TO FORM:
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