08-30-08-Ordinance-Levying the Ad Valorem Taxes for Fiscal Year 2008-2009-09/02/2008ORDINANCE NO.08- 30 -08
AN ORDINANCE OF THE CITY OF SANGER LEVYING THE AD VALOREM
TAXES FOR THE YEAR 2008 (FISCAL YEAR 2008-2009) AT A RATE OF $0.62000 PER
ONE HUNDRED DOLLARS ($100) ASSESSED VALUATION ON ALL TAXABLE
PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY OF SANGER AS OF
JANUARY 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; 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 L That there be and is hereby levied for the year 2008 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 $0.62000 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 $0.39214 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
$0.22786 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, 2008
and all ad valorem taxes for the year shall become delinquent if not paid prior to February 1, 2009.
There shall be no discount for payment of taxes prior to February 1, 2009. 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, 2009 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 2008 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
(2011/6) of taxes, penalty and interest due, pursuant to Texas Property Tax Code
Section 6.30 and 33.07, as amended. Taxes for the year 2007 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 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.
DULY ADOPTED by the City Council of the City of Sanger, Texas, on Second and Final
Reading on the )— day of September 2008.
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