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HomeMy WebLinkAbout512 10-05-1976ORDINANCE NO. 512 AN ORDINANCE ACCEPTING AND APPROVING THE TAX ROLLS OF THE CITY OF EULESS, TEXAS, WITH CERTAIN EXCEPTIONS PROVIDING FOR THE LEVY AND COLLECTION OF AN AD VALOREM. TAX ON PROPERTY SITUATED WITHIN THE CORPORATE LIMITS OF THE CITY OF EULESS, ON THE 1ST DAY OF JANUARY, 1976, EXCEPT SUCH PROPERTY AS MAY BE EXEMPT FROM TAXATION BY THE CONSTITUTION AND THE STATUTES OF THE STATE OF TEXAS AND EXCEPT THOSE PROPERTIES AND ACCOUNTS SUBJECT TO A RESTRAINING ORDER; ESTABLISHING A DELINQUENT DATE; AND SETTING THE RATE OF PENALTY AND INTEREST AND PRESCRIBING ATTORNEYS' FEES TO BE COLLECTED ON DELINQUENT TAXES; DECLARING A FIRST, PRIOR AND SUPERIOR LIEN ON ALL REAL AND PERSONAL PROPERTY AS OF JANUARY 1ST, 1976, TO SECURE PAYMENT; RATIFYING, APPROVING AND CONFIRMING THE ADOPTION OF THE BUDGET, THE SETTING OF THE TAX RATE, AND THE MAILING OF TAX STATEMENTS AND THE COLLECTIONS HERETOFORE BADE; ORDAINING OTHER MATTERS RELATING TO THE SUBJECT AND DECLARING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS: I. That the tax rolls of the City of Euless, Texas, as certified by the Board of Equalization and the Tax Assessor- Collector, with the exception of those properties and accounts which are subject to a Restraining Order issued in Cause No. 153 - 40185 -76; styled "Meier International Study League, Inc., et al vs. Richard G. Parks, et al ", and being generally the properties and accounts of Meier International Study League, Inc., Herman J. Smith, and Joe A. Humphrey, be and they are hereby accepted and approved. II. That there is hereby levied and shall be collected as provided by law an ad valorem tax for the year 1976 on all property, real or personal, except such property as may be exempt from taxation by the Constitution and the Statutes of the State of Texas, and except those properties subject to restraining order and described in the next preceding paragraph, situated within the corporate limits of the City of Euless, Texas on January 1, 1976, and that amount to be applied to the value of such property shall be Ninety -Four Cents ($.94) per each one hundred dollars ($100.00) of assessed valuation. III. That the tax so levied and assessed shall be apportioned to the following accounts and funds in the amounts set forth: Maintenance & Operations $ .72 Debt Service Total Levy .22 $ .94 Collections of the taxes levied shall be deposited to the credit of each of the above accounts and funds in their proportionate share of the total levy. IV. That the taxes provided for herein are in accordance with appro- priate State Statutes. V. Ad 'Valorem Taxes levied by this Ordinance shall be due and payable on October 1, 1976, and shall become delinquent on the first day of February, 1977. Payment of such tax is due in one full install- ment. VI. if the tax is unpaid after February 1, 1976, such tax will become delinquent and penalty and interest will attach and accrue as provided by the Euless City Charter and the Statutes of the State of Texas, including Articles 1060a and 7336, V.A.T.C.S. VII. In the event the taxes become delinquent and in the event such delinquent taxes are referred to an attorney for collection, an additional amount of ten per cent (10 %) of the total amount of tax, penalty and interest then due shall be added as collection costs and paid by the taxpayer. VIII. Taxes herein levied and uncollected shall be a first, prior, and superior lien against the property, and the said lien shall be superior and prior to all other liens, charges and encumbrances, and such lien shall attach to personal property with the same priority as to real property. 1976. IX. The lien provided herein shall be attached as of January 1, F.0 The adoption of the budget for Fiscal Year 1976 -1977, and the setting of the tax rate on August 24, 1976, the mailing of the tax statements on September 24, and September 27, 1976, and the collections of taxes heretofore made based upon such tax roll, values, budget and tax rateCsj be and they are hereby ratified, approved, and confirmed. XI. Should any section, provision or clause of this Ordinance be declared by a court of competent jurisdiction to be invalid, the same shall not affect the validity of this Ordinance as a whole or any part thereof other than the part so declared to be invalid. XII. This Ordinance shall become effective from and after the date of its approval and adoption as provided by law. PASSED AND APPROVED by the City Council of the City of Euless, Texas upon first and final reading at a special meeting on the 5th day of October, 1976, by a vote of 4 AYES and d NOES, which meeting was duly and legally called and open to the public as provided by law. ATTEST: 1 Secretary APPROVED: 0 F/A A PAP M/ ,, , �� i�