09-15-05-Ordinance-Levying the Ad Valorem Taxes for Fiscal Year 2005-2006-09/19/2005ORDINANCE NO. 09-15-05
AN ORDINANCE OF THE CITY OF SANGER LEVYING THE AD VALOREM TAXES
FOR THE YEAR 2005 (FISCAL Year 2005-2006) AT A RATE OF $0.57083 PER
ONE HUNDRED DOLLARS ($100) ASSESSED VALUATION ON ALL TAXABLE
PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY OF SANGER AS OF
JANUARY 1, 2005, 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 is hereby levied for the year 2005 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 $0.57083 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 $0.41155 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 $0.159280 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, 2005,and all ad valorem taxes for the year
shall become delinquent if not prior to February 1, 2006. There
shall be no discount for payment of taxes prior to February 1, 2006.
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, 2006 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
of portion of a month the tax remains unpaid. Taxes for
the year 2005 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 (200) of taxes, penalty and
interest due, pursuant to Texas Property Tax Code Section
6.30 and 33.07, as amended. Taxes for the year 2005 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
(20o) 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. The tax roll as presented to the City Council,
together with any supplements thereto are hereby approved.
SECTION 5. All ordinances of the City of Sanger in conflict
with the provisions of this ordinance 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 At(l" day of -a i ey,; ))-er ,
2005.
::zzm 441 wick.
TOMMY KIlrkID, MAY R
ATTEST:
-1066Lk"
G�
ROSALIE CHAVEZ, CITY SE TARY
--APPROVED AS TO FORM:
C`
ti
L
CITY ATTORNEY