§ 30-6. Additional penalty on delinquent taxes.

(1)

An additional penalty of fifteen (15) percent of the amount of personal property taxes, penalty and interest due on April 1 of the year in which they became delinquent is hereby levied under authority of V.T.C.A., Property Tax Code § 33.11 to defray costs of collection; and

(2)

An additional penalty of fifteen (15) percent of the amount of taxes, penalty and interest due on July 1 of the year in which they became delinquent is hereby levied under authority of V.T.C.A., Property Tax Code § 33.07 to defray costs of collection; and

(3)

The amount of the penalty will not exceed the amount of the compensation specified in the contract with the attorney pursuant to V.T.C.A., Property Tax Code, § 6.30; and

(4)

At no time will both penalties be assessed to a property tax account at the same time.

(5)

Notification be mailed to delinquent taxpayers, as required by the Texas Property Tax Code.

(Ord. No. 2002-O-079, §§ 1, 2, 4-15-02; Ord. No. 2003-O-099, §§ 1, 2, 5-5-03; Ord. No. 2006-O-026, §§ 1—5, 2-6-06)