Loading...
HomeMy WebLinkAbout1941-0059 - Ordinance - 03/06/1941ORDINANCE0",9� AN ORDINANCE REPEALING ORDINANCE NO. 3; SETTING THE DATES OF THE FISCAL YEAR; DESIGNATING WHO SHALL PAY TAXES; NOTICE OF TAX RENDITION; BOARD OF EQUILIZATION; ASSESSMENT ROLLS; FIXING THE TIME AND I4'1ANNIR OF PAYING AD VALOREM TAXES LEVIED FOR THE USE AND B:NEFIT OF THE GOVERNMENT OF THE CITY OF COLLEGE STATION, TEXAS. BE IT ORDAIi4ED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS: SECTION 1. That Ordinance No. 3, passed and approved by the City Council of College Station, Texas, on March 16, 1939, be and hereby is repealed. SECTION 11. The Fiscal Year of the City of College Station, Texas, shall run from 'anuary 1 to December 31, both days inolusivee SECTION 111. Every person, partnership, or corporation owning property within the limits of the City shall, between January 1 and April 30, of each year, hand to the City Secretary, as ex -officio assessor and collec- tor, a full and complete sworn inventory of the property possessed or controlled by him, her, or them, within said city limits on January 1, of the current year. SECTION 1V. The City Secretary may send notices by mail to all known property owners of the City, calling their attention to their duty to make the renditions referred to in Section 111 thereof. SECTION V. The Board of Equalization, as presoriged by law, shall be composed of three commissioners to be appointed by the City Council. SECTION Vl. After the assessment rolls have been examined and approved by the Board of Equalization, the City Secretary, as ex -officio assessor and collector, may give notice by mail to each property owner, if his address is known, as to the amount of his taxes due. SECTION V11. The ad valorem taxes hereafter levied by the governing body of the City of College Station, Texas, each year shall become due on the first day of October of the year Bor which the levy is made and may be paid up to and including the following January 31, without penalty, after which date such taxes may be paid in the manner and subject to penalties and interest charges as are provided in Section IX hereof. SECTION Vill. If any person shall pay, on or before November thirtieth of the year for which the levy is made, one halt' of the city ad valorem taxes levied on him or his property, then he shall have until and includ- ing the thirtieth day of the succeeding June, within which to pay the other ono -half of his said taxes without penalty or interest thereon, but if the last one-half is not so paid, then such unpaid taxes shall become delinquent and a penalty of 8% shall accrue, together with in- terest at the rate of 6% per annum from July 1st of that year. SECTION 1X. If any person fails or refuses to pay one-half of the city taxes levied upon him or his property, on or before the thirtieth day of November of the year for which the levy or assessment is made, then unless he pays all of said taxes on or before the thirty-first day of the suooeeding January, the following penalty shall be peyable thereon, to -wit: During the month of February one percent ( 1%); during the month of March, two per cent (2%); April, three per cent (3%); during the month of May, four per cent (4%); during the month of June, five per cent (5%); and on and after the first day of July, eight per cent (8%). All city ad valorem taxes, unless one-half (2) thereof have been paid on or before November 30th, as hereinabove provided, shall be come delinquent if not paid prior to February 1st of the year next succeeding the year for which suoh taxes were levied or assessed and shall bear interest at the rate of six per oent (6%) per annum from February lst, the day of their delinquenoy. SECTION X. Unpaid 1940 taxes shall be considered delinquent as of February 1, 1941, exoept where one-half was paid on or before November 30, 1940, and shell bu paid and collected as is provided in the fore- going sections, in so far as applicable. To all delinquent taxes for the assessment year 1939 and prior years there shall be added, at the time of collection, a penalty of eight percent (8%) and interest at the rate of six percent ( 6%) per annum from July 1st of the year next succeeding the year of the assessment or levy, the date of delinquency. Passed and approved this the 6th day of March 1941. ATTEST: � � Q /� a o r U.r, City Seared ry 0139 ORDINANCE NO. 59. AN ORDINANCE REPEALING ORDINANCE NO. 3; SETTING THE DATES OF THP FISCAL YEAR; DESIGNATING WHO SHALL PAY TAXES; NOTICE OF, TAX REN- DITION; BOARD OF EQUALIZATION; ASSESSMENT ROLLS; FIXING THE TIME - AND MANNER OF PAYING AD VALOREM TAXES LEVIED FOR THE USE AND BEN- EFIT OF THE GOVERNMENT OF THE CITY OF COLLEGE STATION, TEXAS. ' BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS: SECTION 1. That Ordinance No. 3, passed and approved by the City Council of College Station, Texas, on March 16, 1939, be and hereby is repealed. SECTION 11. The Fiscal Year of the City of College Station, Texas, shall run from January 1 to December 31, both days inclusive. SECTION 111. Every person, partnership, or corporation owning property within the limits of the City shall, between January 1 and April 30, of each year, hand to the City Secretary, as ex - officio assessor and collector, a full and complete sworn inventory of the property possessed or controlled by him, her, or them, within said city limits on January 1, of the current year. SECTION 1V. The City Secretary may send notices by mail to all known property owners of the City, calling their attention to their duty to make the renditions referred to in Section lllhereof. SECTION V. The Board of Equalization, as prescribed by law, shall be composed of three commissioners to be appointed by the City Council. SECTION Vl. After the assessment rolls have been examined and approved by the Board of Equalization, the City Secretary, as ex -of- ficio assessor and collector, may give notice by mail to each proper- ty owner, if his address is known, as to the amount of his taxes due. SECTION V11. The ad valorem taxes hereafter levied by the.governing body of the City of College Station, Texas, each year shall become due on the first day of October of the year for which the levy is made and may be paid up to and including the following January 31, without penalty, after which date such taxes may be paid in the manner and subject to penalties and interest' charges as are pro- vided in Section IX hereof. SECTION V111. If any person shall pay, on or before November thirtieth of the year for which the levy, is made, one half of the city ad valorem taxes levied on him or his property, then he shall have until and including the thirtieth day of the succeeding June, within which to pay the other one-half of his said taxes without penalty or interest thereon, but if the last one-half is not so paid, then such unpaid taxes shall become delinquent and a penal- ty of 8% shall accrue, together with interest at the rate of 6% per annum from July 1st of that year. SECTION 1X. If any person fails or refuses to pay one-half of the city taxes levied upon him or his property, on or before the thirtieth day of November of the year for which the levy or assessment is made, then unless he pays all of said taxes on or before the thirty- first day of the succeeding January, the following penalty shall be payable thereon, to -wit: During the month of February one per cent (1%); during the month of March, two per cent (2%); April, three per cent (3%); during the month of May, four per cent (4%); during the month of June, five per cent (5%); and on and after the first day of July, eight per cent (8%). All city ad valorem taxes, unless one-half (2) thereof have been paid on or before November 30th, as hereinabove provided, shall be come delin- quent if not paid prior to February 1st of the year next succeeding the year for which such taxes were levied or assessed and shall bear in- terest at the rate of six per cent (6%) per annum from February 1st, the day of their delinquency. SECTION X. Unpaid 1940 taxes shall be considered delinquent as of February 1, 1941, except where one-half was paid on or before November 30, 1940, and shall be paid and collected as is provided in the fore- going sections, in so far as applicable. To all delinquent taxes for the assessment year 1939 and prior years there shall be added, at the time of collection, a penalty of eight per cent (8%) and interest at the rate of six per cent (6%) per annum from July 1st of the year next succeeding the year of the assessment or levy, the date of delinquency. Passed and approved this the 6th day of March 1941. ATTEST: E LucY__L, Sneed Asst. City Secretary s Frank C. Anderson Mayor 00110