(a)
Taxes for the year 2003 and taxes for all subsequent years that become delinquent on or after February 1, but not later than May 1, that remain delinquent on July 1 of the year in which they become delinquent, incur an additional penalty in the amount of twenty percent (20%) of taxes, penalty and interest due, pursuant to Texas Property Tax Code sections 6.30 and 33.07, as amended.
(b)
Taxes for the year 2003 and taxes for all subsequent years that remain delinquent on or after June 1 under Texas Property Tax Code sections 26.07(f), 26.15(e), 31.03, 31.031, 31.032 or 31.04 incur an additional penalty in the amount of twenty percent (20%) of taxes, penalty and interest due, pursuant to Texas Property Tax Code section 6.30 and section 33.08, as amended.
(Resolution R04-1 adopted 3/24/04)