(a)
In connection with 2019 taxes that become delinquent before June 1, 2020, and subsequent years’ taxes, the town hereby affirmatively imposes an additional 20% penalty pursuant to Tex. Tax Code section 33.07.
(b)
In connection with 2019 taxes that become delinquent on or after June 1, 2020, and subsequent years’ taxes the town hereby affirmatively imposes an additional 20% penalty pursuant to Tex. Tax Code section 33.08.
(c)
In connection with 2019 taxes that become delinquent on or after February 1, 2020 and subsequent years’ taxes imposed on tangible personal property, the town hereby affirmatively imposes an additional 20% penalty pursuant to Tex. Tax Code section 33.11.
(d)
The town tax assessor-collector is authorized to mail notice of the delinquency and of the penalty to each property owner in accordance with Tex. Tax Code sections 33.07, 33.08, and 33.11.
(Ordinance 20-0227D, secs. 2-3, adopted 2/27/20)