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 Eagle Pass
 Code of Ordinances
 Part I. CHARTER
 Article VIII. MUNICIPAL FINANCE

  § 8-18. Taxes; when due and payable.  

Latest version.

  • All taxes due the City of Eagle Pass shall be payable at the office of the city tax assessor-collector and may be paid at any time after the tax rolls for the year have been completed and approved, which shall be not later than October 1st. All taxes, ad valorem and otherwise, shall be paid before February 1st of the year next following; and all taxes which are so due and payable but not paid prior to such date shall be delinquent and subject to penalty and interest. All ad valorem taxes aforesaid which shall have become so due and payable on the 1st day of February of the year next following, shall be subject to and there shall thereon accrue and be due in favor of and to the city from and including such 1st day of February:

    (a)

    Penalty thereon of one per centum (1%) unless prohibited by state or federal law, of the delinquent amount during the first month of delinquency being February, and increasing at the rate of one per centum (1%) per month, additional, for each succeeding month through and including the next following month of June, and thereafter increasing to the maximum total of eight per centum (8%) on the first day of the next succeeding month of July;

    (b)

    Interest on such delinquent tax amounts shall accrue and be so due and payable thereon in a sum equal to and representing one-half of one per centum (½%) of the delinquent amount during the first month of delinquency, and increasing thereafter at the rate of one-half of one per centum (½%) per month on and from the 1st day of each succeeding month of delinquency following, and in reverse chronological order through and including the year 1939, and in such order from and including the year 1938 through and including the year 1919 as, and all of the same to be in accordance with and computed pursuant to, Articles 7336 (after the 1939 amendment), 7336 (before the 1939 amendment), and 7336d, respectively, Texas Revised Civil Statutes, in the manner and to the extent that the same have application under state law, as amended from time to time. Interest shall be stepped up after the 15th day of each month.

    The city council may provide further by ordinance that all taxes, either current or delinquent, due the City of Eagle Pass may be paid in installments. Failure to levy and assess taxes through omission in preparation of the approved tax roll shall not relieve the person, firm, or corporation so omitted from obligation to pay such current or past-due taxes as shown to be repayable by recheck of the rolls and receipts for the years in question.

(Ord. No. 02-32, § 1, 11-7-02; elect. of 2-1-03)