As authorized by V.T.C.A., Tax Code §§ 6.30 and 33.07, taxes that become delinquent on or after February 1 but not later than May 1, and that remain delinquent on July 1 of the year in which they become delinquent, shall incur an additional penalty in the amount of 20 percent of the amount of taxes, penalty, and interest due.
(Ordinance 05-473-9, § 1, adopted 11/17/2005)
As further authorized by V.T.C.A., Tax Code §§ 6.30 and 33.08, as amended, taxes that remain delinquent on or after June 1 of the year in which they become delinquent, shall incur an additional penalty in the amount of 20 percent of taxes, penalty and interest due.
(Ordinance 05-473-9, § 2, adopted 11/17/2005)
The city tax collector shall deliver a notice of the delinquency and of the penalties authorized hereunder, to each property owner in accordance with V.T.C.A., Tax Code §§ 33.07 and 33.08.
(Ordinance 05-473-9, § 3, adopted 11/17/2005)