An additional penalty on delinquent taxes for tax year 2005 and subsequent years is hereby authorized and imposed, as provided by Tex. Tax Code, § 33.11, 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 the sixtieth day thereafter.
(Ord. 06-0117, passed 1-17-2006)