(A) Section 33.07 of the Tex. Property Tax Code provides that a penalty of not more than 15% of the tax, penalty and interest on delinquent taxes after July 1 of the year in which they become delinquent when a tax unit or Appraisal District has retained a private attorney for the collection of delinquent taxes.
(B) In order to defray the cost of attorney's fees for the collection of delinquent taxes, it is to the advantage of the taxpayers in this political subdivision (or Appraisal District) to adopt the provisions of Tex. Property Tax Code § 33.07.
(C) The city hereby adopts the provisions of Tex. Property Tax Code § 33.07 so that hereafter an additional penalty of 15% of the delinquent tax, penalty and interest on delinquent taxes be imposed on taxes becoming delinquent after January 1, 1982, not prior years, and that it will eliminate the taxing unit the expense of paying the attorney for collecting the delinquent taxes.
(Ord. 401, passed 4-26-1982)