09-12-09-Ordinance-Levying the Ad Valorem Taxes for 2009-09/21/2009ORDINANCE NO.09-12-09
AN ORDINANCE OF THE CITY OF SANGER LEVYING THE AD VALOREM
TAXES FOR THE YEAR 2009 AT A RATE OF $0.620000 PER ONE HUNDRED
DOLLARS ($100) ASSESSED VALUATION ON ALL TAXABLE PROPERTY
WITHIN THE CORPORATE LIMITS OF THE CITY OF SANGER AS OF
JANUARY 1, 20099 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 SEVERABMTY 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 2009 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
$0.620000 on each one hundred dollars ($100) assessed valuation of taxable property,
and shall be apportioned and distributed as follows:
(a) For the purpose of defraying the current operations and maintenance
expenditures of the municipal government of the City of Sanger, a tax of
$0.430090 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 $0.189910 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, 2009 and all ad valorem taxes for the year shall become delinquent if not paid prior to
February 1, 2010. There shall be no discount for payment of taxes prior to February 1,
2010. A delinquent tax shall incur all penalty and interest authorized by law, to wit:
(a) A penalty of six percent 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, 2010 incurs a total
penalty of twelve percent of the amount of delinquent tax without
regard to the number of months the tax has been delinquent. A
delinquent tax shall also accrue interest at the rate of one percent
for each month or portion of a month the tax remains unpaid.
Taxes for the year 2009 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 2009 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, 31.032 or 31.04 incur an
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. The City of Sanger has entered into an Interlocal Agreement with
Denton County which designates the Denton County Tax Assessor -Collector for City of
Sanger and is hereby directed to collect the 2009 ad valorem taxes as hereby levied, and
when such taxes are collected, to distribute said collection in accordance with the
provisions stated in the Interlocal Cooperative Agreement. 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 provided.
DULY ADOPTED by the City Council of the City of Sanger, Texas, on Second
and Final Reading on the , 1 day of September 2009.
APPROVED:
JOE HIGGS, MAYOR
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CHAVEZ, CITY SECRETARY