09-31-03-Ordinance-Levying the Ad Valorem Taxes for Fiscal Year 2003-2004-09/15/2003ORDINANCE NO. 09-31-03
AN ORDINANCE OF THE CITY OF SANGER LEVYING THE AD VALOREM
TAXES FOR THE YEAR 2003 (Fiscal Year 2003-2004) AT A RATE OF $0.56547 PER
ONE HUNDRED DOLLARS ($100) ASSESSED VALUATION ON ALL TAXABLE
PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY OF SANGER AS OF
JANUARY 1, 2003, 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 2003 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 $0.56547 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 $0.36900 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 $0.19647 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,
2003, and all ad valorem taxes for the year shall become delinquent if not paid prior to February
1, 2004. There shall be no discount for payment of taxes prior to February 1, 2004. 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.
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(b) Provided, however, a tax delinquent on July 1, 2004 incurs a total penalty of
twelve per cent 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 2003 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 2003 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 Property Tax 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 jQyfPf'!'I2tr , 2003.
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APPROVED:
�l
OMMY K4NCAID, MAYOR
ATTEST:
ROSALIE CHAVEZ, CITY CRETARY
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APPROVED AS TO FOcnnmt�u�����
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