HomeMy WebLinkAbout557 11-28-1978ORDINANCE NO. 557
AN ORDINANCE ACCEPTING AND APPROVING THE TAX ROLLS OF
THE CITY OF EULESS, TEXAS; 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, 1978, EXCEPT SUCH PROPERTY AS MAY
BE EXEMPT FROM TAXATION BY THE CONSTITUTION AND THE
STATUTES OF THE STATE OF TEXAS; 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, 1978,
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:
That the tax rolls of the City of Euless, Texas, as certified by the
Board of Equalization and the Tax Assessor - Collector, be and they are
hereby accepted and approved.
That there is hereby levied and shall be collected as provided by law
an ad valorem tax for the year 1978 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, situated within the corporate limits of
the City of Euless, Texas, on January 1, 1978, 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.
That the tax so levied and assessed shall be apportioned to the
following accounts and funds in the amounts set forth:
Maintenance & Operations $ .74
Debt Service .20
Total Levy $ .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 appropriate
State Statutes.
M
Ad Valorem Taxes levied by this Ordinance shall be due and payable
on October 1, 1978, and shall become delinquent on the first day of February,
1979. Payment of such tax is due in one full installment.
VI.
If the tax in unpaid after February 1, 1979, 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, 1978.
X.
The adoption of the budget for Fiscal Year 1978 -1979, and the
setting of the tax rate on September 12, 1978, the mailing of the tax
statements on September 15, 1978, 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.
NO
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.
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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
28th day of November, 1978, by a vote of rte— ayes and O noes,
which meeting was duly and legally called and open to the public as
provided by law.
ATTEST:
City Secretary
APPROVED:
City Attorney
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Harold D. Samuels, Mayor
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