(A) Whenever any accounts for delinquent property taxes owed to the city are given to its Tax Attorney for collection, on or after July 1 of the year they become delinquent, the city shall be entitled to, and shall collect, an additional penalty of 15% of the delinquent taxes and penalty (including any interest owed) due on each delinquent property at the time of collection, either before or after suit and or foreclosure sale, as provided by the Texas Property Tax Code, § 33.07.
(B) In addition to the collection expenses provided for in division (A) above, whenever a delinquent tax suit is filed, the city shall be entitled to recover reasonable expenses, subject to the approval of the Court, that are incurred by the city in determining the name, identity and location of necessary parties and in procuring necessary legal descriptions of the property on which a delinquent tax is due, as provided by the Texas Property Tax Code, § 33.48(a)(3).
('78 Code, § 14-4) (Ord. 537, passed 5-31-84)