09-37-07-Ordinance-Levying the Ad Valorem Taxes for Fiscal Year 2007-2008-09/04/2007ORDINANCE NO. 09-37-07
AN ORDINANCE OF THE CITY OF SANGER LEVYING THE AD VALOREM TAXES
FOR THE YEAR 2007 (FISCAL YEAR 2007-2008) AT A RATE OF $0.59960 PER ONE
HUNDRED DOLLARS ($100) ASSESSED VALUATION ON ALL TAXABLE PROPERTY
WITHIN THE CORPORATE LIMITS OF THE CITY OF SANGER AS OF JANUARY 1, 2007,
TO PROVIDE REVENUE FOR THE PAYMENT OF CURRENT EXPENSES; PROVIDING FOR
AN INTEREST AND SINKING FUND FOR ALL OUTSTANDING DEBT OF THE CITY OF
SANGER; PROVIDING FOR DUE AND DELINQUENT DATES TOGETHER WITH
PENALTIES AND INTEREST; PROVIDING A REPEALING CLAUSE; PROVIDING A
SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SANGER, TEXAS:
SECTION 1. That there be and is hereby levied for the year 2007 on all taxable property,
real, personal and mixed, situated within the corporate limits of the City of Sanger, and not exempt
by the Constitution of the State and valid State laws, a tax of $0.59960 on each one hundred dollars
($100) assessed valuation of taxable property, and shall be apportioned and distributed as follows:
(a) For the purposed of defraying the current operations and maintenance expenditures of the
municipal government of the City of Sanger, a tax of $0.36893 on each one hundred dollars
($100) assessed value on all taxable property.
(b) For the purpose of creating a sinking fund to pay the interest and principal maturities of all
outstanding debt of the City of Sanger, not otherwise provided for, a tax of $0.23067 on
each one hundred dollars ($100) assessed value of taxable property within the City of
Sanger, and shall be applied to the payment of interest and maturities of all such
outstanding debt.
SECTION 2. That all ad valorem taxes shall become due and payable on October 1, 2007
and all ad valorem taxes for the year shall become delinquent if not prior to February 1, 2008. There
shall be no discount for payment of taxes prior to February 1, 2008. A delinquent tax shall incur all
penalty and interest authorized by law, to wit:
(a) A penalty of six per cent on the amount of the tax for the first calendar month it is
delinquent, plus one percent for each additional month or portion of a month the tax
remains unpaid prior to July 1 of the year in which it becomes delinquent.
(b) Provided, however, a tax delinquent on July 1, 2008 incurs a total penalty of twelve per
cent of the amount of delinquent tax without regard to the number fo months the tax has
been delinquent. A delinquent tax shall also accrue interest at the rate of one percent for
each month of portion of a month the tax remains unpaid. Taxes for the year 2007 and
taxes for all future years that become delinquent on or after February 1 but not later than
May 1, that remain delinquent on July 1 of the year in which they become delinquent, incur
an additional penalty in the amount of twenty percent (20%) of taxes, penalty and interest
due, pursuant to Texas Property Tax Code Section 6.30 and 33.07, as amended. Taxes for
the year 2006 and taxes for all future years that remain delinquent on or after June 1 under
Texas Property Tax Code Sections 26.07(f), 26.15(e), 31.03, 31.031, 3 1.03 2 or 31.04 incur
and additional penalty in the amount of twenty percent (20%) of taxes, penalty and interest
due, pursuant to Texas Code Section 6.30 and Section 33.08, as amended.
SECTION 3. Taxes are payable in Sanger, Texas, at the City of Sanger, City Hall Offices.
The City shall have available all the rights and remedies provided by law for the enforcement of the
collection of taxes levied under this ordinance.
SECTION 4. That the tax roll as presented to the City Council, together with any
supplements thereto, be and the same are hereby approved.
SECTION 5. That all ordinances of the City of Sanger in conflict with the provisions of this
ordinance be, and the same are hereby, repealed.
SECTION 6. That should any sentence, paragraph, subdivision, clause, phrase or section
of this ordinance be adjudged or held to be unconstitutional, illegal or invalid, the same shall not
affect the validity of this ordinance as a whole or any part or provision thereof other than the part
thereof decided to be unconstitutional, illegal or invalid.
SECTION 7. This ordinance shall take effect immediately from and after its passage, as
the law and charter in such cases provide.
DU Y ADOPTED by the City Council of the City of Sanger, Texas, on Second and Final Reading
on the ____day of September 2007.
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ROVED AS TO 7M:
CITY ATTORNEY
APP VED:
JG HIGGS, AYOR
AT T:
U
ROSALIE CHAVEZ, CIT ECRETARY
AN ORDINANCE OF THE CITY OF
SANGER LEVYING THE AD VALOREM
TAXES FOR THEYEAR 2007 (FISCALYEAR
2007-2008) AT A RATE OF $0.59960 PER ONE
HUNDRED DOLLARS ($100) ASSESSED
VALUATION ON ALL TAXABLE PROP-
ERTY WITHIN THE CORPORATE LIMITS
OF THE CITY OF SANGER AS OF JANU-
ARY 1, 2008, TO PROVIDE REVENUE FOR
THE PAYMENT OF CURRENT EXPENSES;
PROVIDING FOR AN INTEREST AND
SINKING FUND FOR ALL OUTSTANDING
DEBT OF THE CITY OF SANGER; PROVID-
ING FOR DUE AND DELINQUENT DATES
TOGETHER WITH PENALTIES AND IN-
TEREST; PROVIDING A REPEALING
CLAUSE; PROVIDING A SEVERABILITY
CLAUSE; AND PROVIDING FOR AN EF-
FECTIVE DATE.