Town of Ransom Canyon, TX ARTICLE 11.02 PROPERTY TAX

§ 11.02.001 Penalty to defray costs of collecting delinquent taxes.

(a) Whenever any accounts for delinquent taxes owed the city, or owed to any entity for which the city collects, are given to its tax attorney for collection on or after July 1 of the year they become delinquent, the city shall be entitled to, and shall collect, an additional penalty (including any interest owed) due on each delinquent property at the time of collection, either before or after suit or foreclosure sale, as provided by section 33.07 of the Texas Property Tax Code.

(b) In addition to the collection expenses provided for in subsection (a) above, the city shall be entitled to collect the actual expenses incurred by the city in providing all data and information as to the name, identity and location of necessary parties and the legal description of property necessary to the filing of any suit for delinquent taxes.

(Ordinance 117, secs. 1, 2, adopted 6/8/93)

§ 11.02.002 Additional penalty to defray costs of collecting delinquent taxes.

The city adopts and ratifies the additional twenty (20) percent penalty to defray the costs of collection of delinquent taxes, as authorized by Texas Tax Code, sections 33.07 and 33.08, and under preceding state law, for the 2002 tax year, and for each succeeding year thereafter.

(Ordinance 194 adopted 9/9/03)