HomeMy WebLinkAboutRes 10-31 Establishing a 20 Percent (20%) Penalty on Delinquent Ad Valorem Taxes TOWN OF WESTLAKE
RESOLUTION NO. 10-31
A REESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE,
TEXAS,ESTABLISHING A TWENTY PERCENT PENALTY ON DELINQUENT AD
VALOREM TAXES AS ALLOW BY THE TEXAS TAX CODE.
WHEREAS, the Town Council of the Town of Westlake has, pursuant to its authority as
a Type A. General Law Municipality, adopted an ad valorem tax rate to ensure the continuance of
the quality services provided to residents of the Town; and
WHEREAS, the Town Council wishes to defray its costs of ad valorem collections, as
authorized by Texas Tax. Code § 33.07 and §33.08, that it incurs under a contract for collection
of delinquent property taxes between the Town and a private law firm entered into pursuant to
Texas Tax Code § 6.30; and
WHEREAS, under said Sections 33.07 and 33.08, the governing body of the Town of
Westlake is empowered to authorize the addition of a collection penalty in an amount that does
not exceed the amount of the compensation specified in the contract with the private law firm;
and
WHEREAS, the Town Council deems affordable and efficient colAections as a necessary
need for the Town of Westlake; and
WHEREAS, the Town of Westlake wishes to defray its costs of collection, as authorized
by Texas Tax Code § 33.11, that it incurs under a contract for collection of delinquent property
taxes between the Town and a private law firm entered into pursuant to Texas Tax Code § 6.30;
and
WHEREAS, under said Section 33.113 the governing body of the Town of Westlake is
empowered to authorize the addition of a collection penalty in an amount that does not exceed
the amount of the compensation specified in the contract with the private law firm.
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN
OF WESTLAKE,THAT:
SECTION 1: The recitals set forth in this resolution are true and correct.
SECTION 2:
(a) An additional penalty on delinquent taxes for tax years 2010 and subsequent years is
hereby authorized and imposed, as provided by Section 33.07, Texas Tax Code, in the
amount of 20% of the delinquent tax, penalty and interest if the tax becomes
delinquent on or after February 1 of a year but not later than May 1 of that year and
remains delinquent on July 1 of the year in which the tax becomes delinquent; and
Resolution 10-31
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(b) An additional penalty on delinquent taxes for tax years 2010 and subsequent years is
hereby authorized and imposed, as provided by Section 33.08, Texas Tax Code, in the
amount of 20% of the delinquent tax, penalty and interest if the tax becomes
delinquent on or after June 1 under Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032,
or 31.04, Texas Tax Code.
SECTION 3: An additional penalty on delinquent personal property taxes for tax years
2010 and subsequent years is hereby authorized and imposed, as provided by Section 33.11,
Texas Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the tax
becomes delinquent on February 1 of a year and remains delinquent on the 60th day thereafter.
PASSED AND APPROVED ON THIS 30TH DAY OF SEPTEMBER, 2010, AT A
MEETING DULY N THE 29TH DAY OF SEPTEMBER, 2010.
or- W's&
ATTEST:
Laura`s. Wheat, Mayor
Kell Edw , Town Secretary Thomas r r, Tow Manager
APPROVED AS TO FORM:
L. Stanton Lc&wJLTAttorney
Resolution 14-31
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