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HomeMy WebLinkAboutOrdinance 1060 \ ORDINANCE NUMBER 1060 AN ORDINANCE PROVIDING FOR THE LEVY AND COLLECTION OF AN AD VALOREM TAX ON PROPERTY SITUATED WITHIN THE CORPORATE LIMITS OF THE CITY OF NORTH RICHLAND HILLS, TEXAS, ON THE FIRST DAY OF JANUARY, 1983, EXCEPT SUCH PROPERTY AS MAYBE EXEMPT FROM TAXATION BY THE CONSTITUTION AND THE STATUTES OF THE STATE OF TEXAS, ESTABLISHING A DELINQUENT DATE; AND SETTING THE RATE OF PENALTY AND INTEREST AND PRESCRIBING ATTORNEY'S FEES TO BE COLLECTED ON DELINQUENT TAXES; DECLARING A FIRST AND PRIOR AND SUPERIOR LIEN ON ALL REAL PERSONAL PROPERTY AS OF JANUARY 1ST, 1983, TO SECURE PAYMENT; ORDAINING OTHER MATTERS RELATING TO THE SUBJECT AND DECLARING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS: 1. That there is hereby levied and shall be collected as provided by law an ad valorem tax for the year 1983 on all property, real and personal, except such property as may be exempt from taxation by the Constitution and the statutes of the State of Texas, situated within the corporate limits of the City of North Richland Hills, Texas on January 1, 1983, and that the amount to be applied to the value of such property shall be $0.50 per $100.00 valuation. 2. That the tax so levied and assessed shall be apportioned to the following accounts and funds in the amount set forth: General Fund: Debt Service Fund: $0.28 $0.22 Collections of taxes levied shall be deposited to the credit of each of the above accounts and funds in their proportionate share of the total levy and after taking into consideration a three percent (3%) uncollectable factor which is to be accounted for in the General Fund. 3. That the taxes provided for herein are in accordance with the appropriate State statutes. 4. Ad valorem taxes levied by this Ordinance shall be due and payable on October 1, 1983, and shall become delinquent on the first day of February, 1984. Payment of such tax is due in one full installment. ORDINANCE NO. Page 2 5. If the tax is unpaid after February 1, 1984, such tax will become delinquent and penalty and interest will attach and accrue as provided by the Statutes of the State of Texas including Articles 1060a and 7336, V. A. T. C. S. 6. In the event the taxes become delinquent and in the event such delinquent taxes are referred to an attorney for collection, an additional amount of fifteen percent (15%) of the total amount of tax, penalty and interest then due shall be added as collection costs and paid by the taxpayer. 7. Taxes herein levied and uncollected shall be a first, prior and superior lien against the property, and the said lien shall be superior liens, charges, and encumbrances, and such lien shall attach to personal property with the same priority as to real property. 8. The lien provided herein shall be attached as of January 1, 1983. 9. Should any section provision or clause of this Ordinance be declared by a court of competent jurisdiction to be invalid, the same shall not affect the validity of this Ordinance as a whole or any part thereof other than the part so declared to be invalid. 10. This Ordinance shall become effective from and after the date of its approval and adoption as provided by law. PASSED AND APPROVED by the City Council of the City of North Richland Hills, Texas, upon first and final reading, at a regular meeting on the 12th day of Septembpr , 1983. d...i -~I/~ Mffýór' ATTEST: (}?tzx/;Ø/ ~~/ ~~ Secretary APPROVED AS TO FORM AND LEGALITY: Ji/~. /1/// ¡f( '//þ/ . /1____1./-/1 '> City Attorney