(a) Pursuant to Texas Tax Code § 33.07, ad valorem taxes that become delinquent on or after February 1 of a year but not later than May 1 of that year and that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of collection. For taxes assessed for 2003 and all prior years, the penalty shall be 15 percent of the amount of taxes, penalties, and interest collected. For taxes assessed for 2004 and all subsequent years, the penalty shall be 20 percent of the amount of taxes, penalty, and interest collected.
(b) Pursuant to Texas Tax Code § 33.07(b), a tax lien attaches to the property on which the tax is imposed to secure payment of the penalty.
(c) Pursuant to Texas Tax Code § 33.07(c), the City of Big Spring may not recover attorney's fees in a suit to collect delinquent taxes subject to the penalty.
(d) Pursuant to Texas Tax Code § 33.07(d), the City of Big Spring tax collector shall deliver notice of delinquency and of the penalty to the property owner at least 30 and no more than 60 days before July 1.
(Ord. No. 030-2020, § 1, 9-22-2020)