HomeMy WebLinkAbout526 09-27-1977ORDINANCE NO. 526
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, 1977, 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, 1977,
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 MADE; 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 pro-
vided by law an ad valorem tax for the year 1977 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,
1977, 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 propor-
tionate share of the total levy.
IV.
That the taxes provided for herein are in accordance with
appropriate State Statutes.
V.
Ad Valorem Taxes levied by this Ordinance shall be due and
payable on October 1, 1977, and shall become delinquent on the
first day of February, 1978. Payment of such tax is due in one
full installment.
VI.
If the tax is unpaid after February 1, 1978, 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.
IX.
The lien provided herein shall be attached as of January 1,
1977.
W.
The adoption of the budget for Fiscal Year 1977 -1978, and
the setting of the tax rate on September 13, 1977, the mailing of
the tax statements on September 15, 1977, and the collections of
taxes heretofore made based upon such tax roll, values, budget
and tax rate(s) 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 regular
scheduled meeting on the 27th day of September, 1977, by
a vote of 5 AYES and o NOES, which meeting was duly
and legally called and open to the public as provided by
law.
-b- O.
ATTEST:
Secretary
APPROVED:
City Attorney