HomeMy WebLinkAboutOrdinance - 1329-1953 - Providing For The Payment And Penalty On All Delinquent City Taxes - 01/22/1953Cor Y
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ORDINANCE NO. _,;1:.3'--2"""9 __ _
AN ORDINANCE PROVIDING FOR THE PAYMENT OF PENALTY AND
INTEREST ON ALL DELINQUENT CITY TAXES~ ESTABLISHING THE TIME
WHEN ALL CITY TAXES SHALL BECOME DELINQUENTJ DECLARING AN
EMERGENCYi AND DIRECTING PUBLICATION OF THIS ORDINANCE.
WHEREAS, the City Commission finds it necessary to the public interest
to make immediate provision for a penalty and interest rate on delinquent City
tii'axes which would be consistent with the penalty and interest imposed on delin-
• quent taxes by other taxing units in order to encourage the prompt payment of
all City taxes when due, and the fact that the City Comm.ission will not have
another regular meeting before January 31 of this year, creates an emergency
requiring that this ordinance become effective as an emergency measure on
the date set forthin the body of this ordinance; NOW,. THEREFORE,
BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF LUBBOCK:
SECTION 1. If any person fails to pay aJl of the City taxes imposed by
law on him or his property for the year 1952 and all succeeding years on or
before the 31st day of January next succeeding the year for which the assess-
ment is made, the following penalty shall be payable thereon, to-wit: During
the month of February, one (1,.o) per cent; during the month of March, two {2o/o)
per cent1 during the month of April, three (3%) per cent; during the month of
May, four (4%) per centj during the month of June, five (5o/o) per cent; and on
and after the first (1st) day of July, eight"(So/o) per cent.
SECTION 2. All City ad valorum taxes (for which an assessment was
made for the year 1952 and all succeeding years) shall become delinquent if
not paid prior to February 1 of the year next succeeding the year for which the
assessment is made, and all such taxes becoming delinquent shall bear interest
at the rate of six (6%) per cent per annum from the date of their delinquency.
SECTION 3. All ordinances in conflict with the provisions of this ordin-
ance are hereby repealed.
SECTION 4. The fact that the provisions of this ordinance concern the
peD&l.ty and interest rates on taxes assessed for the year 1952, and the fact
that the City Commission will not meet at regular meeting again before the
month of February creates an emergency, requiring that all rules providing
for proposed ordinances to be readat two (2) separate meetings be dispensed
with, and this ordinance is passed unanimously at its first r~ading. This
ordinance shall become effective on the 30th day of JanuarYi, 19f3.
SECDfON 5~ The City Secretary is hereby directed to cause the publica-
tion of this entire ordinance, as provided by law.
AND IT IS SO ORDERED.
On motion of Commissioner M .....a • seconded by Com-------------~o~r~£1~8~---'
missioner __ _.Da-..v:..~iA.._~--~--, the foregoing Ordinance was passed on
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this the ZZd day of January, 1953, by ~he following vote :
Commissioners voting "YEA",:
Commissioners voting 11NAY11:
ATTEST:
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1-ZZ-53
Morris, Carpenter, Davis, Thomas and
Mayor" Tripp
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