2014-033 - Authorizing Early Collection of Delinquent Ad Valorem Property Taxes on Personal Property for Tax Year 2014 and subsequent tax year.

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RESOLUTION NO. 2014 -033 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS, AUTHORIZING EARLY COLLECTION OF DELINQUENT AD VALOREM PROPERTY TAXES ON PERSONAL PROPERTY FOR TAX YEAR 2014 AND SUBSEQUENT TAX YEARS; MAKING OTHER FINDINGS AND PROVISIONS RELATED TO THE SUBJECT; AND DECLARING AN EFFECTIVE DATE. WHEREAS, the City of Paris, Texas (the "CITY ") has entered into a contract with the Pounders Law Firm, PLLC, (the "LAW FIRM ") to enforce the collection of all delinquent taxes, penalty and interest as authorized by the Texas Property Tax Code ( "the Contract "); and WHEREAS, under Section 33.11, Texas Property Tax Code, the CITY is empowered to authorize the LAW FIRM to collect delinquent ad valorem taxes imposed on personal property starting sixty days after they become delinquent, and impose an additional collection penalty on the said delinquencies in an amount that does not exceed 20% of the taxes, penalties and interest collected. NOW, THEREFORE, BE IT RESOLVED by the City Council of Paris, Texas, that: Section 1. An additional collection penalty on delinquent ad valorem taxes for tax year 2014 and subsequent tax years is hereby authorized and imposed, as provided by Section 33.11, Texas Property Tax Code, in the amount of 20% of the delinquent tax, penalty and interest, if the tax becomes delinquent on or after February 1 of a year and remains delinquent on or after the 60th day thereafter. Section 2. This Resolution shall take effect immediately from and after its passage in accordance with the provisions of the law. PASSED AND APPROVED this l Oth day of November, 2014. Matt Frierson, Mayor ATTEST: Qwi� -0 MLO ice Ellis, City Clerk APPRO TO FORM: W. Kent McIlyar, City Attorney