(a)
Partial payments.
(1)
The tax collector for the city, or any entity with which the city
has contracted to collect taxes on its behalf, may enter into an agreement
with a person delinquent in the payment of taxes, for the payment
of the tax, penalties and interest in installments.
(b)
Penalty.
(1)
The tax collector of this jurisdiction is hereby directed to cause
to be mailed, as expeditiously as possible, notices to all delinquent
taxpayers, where addresses are available, of the additional penalty
to be imposed, as hereinafter set forth, on all taxes delinquent as
of this date.
(2)
The tax collector is directed to annually mail notices during the
month of May to all current year delinquent taxpayers advising them
of the additional penalty, as hereinafter set forth, to be imposed
as of July 1 on all unpaid current year delinquent taxes.
(3)
Effective thirty-one (31) days after the tax collector has mailed
the hereinabove referenced notices, with respect to taxes delinquent
for 1988 and prior years, an additional penalty of fifteen percent
(15%) of the taxes, penalty and interest shall be incurred; furthermore,
taxes becoming delinquent during 1990 and thereafter shall not incur
this additional penalty until July 1 of the year in which they become
delinquent.
(1994 Code, art. 1.1000)
Goods in transit, as defined by the Texas Tax Code, section
11.253(a)(2), as amended by Senate Bill 1, enacted by the 82nd Texas
Legislature in Special Session, shall remain subject to taxation by
the city.
(Ordinance 1433 adopted 11/15/11)
