An additional penalty on delinquent taxes is hereby authorized and imposed, as provided by V.T.C.A., Tax Code section 33.07, in the amount of 20 percent of the delinquent tax, penalty and interest if the tax becomes delinquent on or after February 1 of a year but not later than May of that year and remains delinquent on July 1 of the year in which the tax becomes delinquent. The amount of the penalty may not exceed the amount of the compensation specified in the contract with the attorney to be paid in connection with the collection of the delinquent taxes.
(Resolution adopted 6/20/2006(01), sec. 2)
An additional penalty on delinquent taxes is hereby authorized and imposed, as provided by the Texas Tax Code, section 33.08, in the amount of 20 percent of the delinquent tax, penalty and interest if the tax becomes delinquent on or after June 1 under the Texas Tax Code, section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, or 31.04. The amount of the penalty may not exceed the amount of the compensation specified in the contract with the attorney to be paid in connection with the collection of the delinquent taxes.
(Resolution adopted 6/20/2006(01), sec. 2; Ordinance adopting 2025 Code)