ORD 361 09/17/1985 ORDINANCE NO. 361
AN ORDINANCE BY THE CITY COUNCIL OF THE CITY OF
CIBOLO, TEXAS, PROVIDING FOR AN ADDITIONAL PENALTY
TO DEFRAY COSTS FOR COLLECTION OF DELINQUENT PRO-
PERTY TAXES .
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CIBOLO, TEXAS;
SECTION 1 . WHEREAS, it is deemed fair and reasonable to implement
the State Law H.B. 30 , Section 130 , which allows a taxing unit to
increase the penalty on delinquent accounts by an amount not to
exceed 15% (fifteen percent ) of the taxes , penalty and interest,
NOW THEREFORE,
a. Levying of Tax. That all City Property Taxes that remain
delinquent on July 1 of the year in which they become delinquent
shall incur an additional 15% (fifteen percent ) penalty to defray
costs of collection, since the City has contracted with an Attorney
to collect delinquent taxes .
b. Application . A .tax lein shall attach to all real property
on which the tax is imposed to secure payment of the penalty.
PASS AND APPROVED ON THIS THE 17TH DAY OF SEPTEMBER, 1985 .
BILL LITTLE, MAYOR
ATTEST:
o`eriVetALAYL,
‘pITY SECRETARY