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59 ORDINANCE 1984-47 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS, AUTHORIZING rrHE TAX ASSESSOR-COLLECTOR OF THE CITY OF SAN MARCOS TO ADD AN ADDITIONAL CHARGE OF FIFTEEN PERCENT (15%) TO THE TAX BILLS OF DELINQUENT TAXPAYERS PURSUANT TO SECTION 33.07 OF THE TEXAS PROPERTY TAX CODE AND DECLARING AN EFFECTIVE DATE. , Section 33.07 of the Texas Property Tax Code provides that a taxing unit or appraisal district may charge a fi fteen percent (15%) penalty to taxes to defray costs of collection for any taxes that remain delinquent on July 1 of the year in which they become delinquent; and, WHEREAS, the City Council desires to provide for the additional fifteen percent (15%) penalty as allowed by Texas Law; now, therefore, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS: SECTION 1. That a fifteen percent (15%) penalty be imposted by the tax assessor-collector of the City of San Marcos, said penalty to be fifteen percent (15%) of the amount of taxes, penalty, and interest due thereon; SECTION 2. That, pursuant to Section 33.07(d) of the Texas Property Tax Cod e, the tax assessor-collector of the City of San Marcos annually deliver a notice of delinquency and of the penalty to the property owner at least thirty (30) and not more than sixty (60) days before July 1 of each year; SECTION 3. That this Ordinance shall be in full force and effect ten (10) days from and after its passage and after its publication in a newspaper of general circulation. PASSED AND APPROVED on first reading March 26, 1984. PASSED AND APPROVED on second reading April 9, 1984. PASSED, APPWVED ~D ADOPTED ~'1984. . ,CO~ Emmie Craddock Mayor Attest: s K. Womack City Secretary : Lamar W. Hankins City Attorney Published in the DAILY RECORD April 29, 1984.