(a)
Whenever any accounts for delinquent property taxes owed to the city
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 of fifteen percent (15%) of the
delinquent taxes and penalty (including any interest owed) due on
each delinquent property at the time of collection, either before
or after suit and/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, whenever a delinquent tax suit is filed, the city shall be entitled to recover reasonable expenses, subject to the approval of the court, that are incurred by the city in determining the name, identity, and location of necessary parties and in procuring necessary legal descriptions of the property on which a delinquent tax is due, as provided by section 33.48(a)(1), (2), and (3) of the Texas Property Tax Code.
(1993 Code, sec. 1.302)
