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HomeMy WebLinkAbout87-2721ORDINANCE NO. 87-2721 AN ORDINANCE LEVYING MUNICIPAL AD VALOREM TAXES FOR THE CITY OF PLAINVIEW, TEXAS, FOR THE YEAR 1988, AND DIRECTING THE ASSESSMENT AND COLLECTION THEREOF. WHEREAS, the City Council finds that the tax for the year 1987, hereinafter levied for current expenses and general improvement of the City and its property, must be levied to provide for the ensuing year. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PLAINVIEW, TEXAS: SECTION 1: There is hereby levied and there shall be collected for the use and support of the Municipal government, a tax of fifty-nine and no hundredths cents ($0.59) on the one hundred dollars ($100.00) valuation of all property, real, personal and mixed within the corporate limits of said City, subject to taxation, for the specific purposes herein set forth: (a) For the current expenditures of the City of Plainview and for the general improvement, use and support of the City and its property, there is hereby levied and ordered to be assessed and collected for the Year 1987 on all property situated within the limits of the City, and not exempt from taxation by valid law, an ad valorem tax at the rate of fifty-nine and no hundredth cents ($0.59) on the one hundred dollars ($100.00) valuation of such property. SECTION 2: That the ad valorem taxes levied shall become due on October 1, 1987, and may be paid up to and including the following January 31, without penalty, but if not so paid, such taxes shall become delinquent on the .following day, February 1, and the penalty and interest designated by State Law shall be collected for each month or portion of the month that the delinquent taxes remain unpaid. Interest and penalty collected from such delinquent taxes shall be appropriated to the General Fund of the City of Plainview. The rate of interest to be collected on delinquent taxes shall be in accordance with State Law. 1 of 2 SECTION 3: The taxes herein levied shall be a first and prior lien against the property upon which they are assessed and the said first lien shall be superior and prior to all other liens, charges and encumbrances, and this lien shall attach to personal property to the same extent and priorities as real estate. The liens provided herein attached as of January 1, 1988. Passed on first reading this 8th day of September, 1987. Passed and approved on second and final reading this 22nd day of September, 1987. ~/~ ~~~~ E'~V RIDLEHU~E~R, Mayor ATTEST: L ~WEN, City Secretary APPROVAL AS TO CONTENT: ~~ 'tor NORMAN HUGGINS~ of Finance APPROVAL AS TO FORM: DAVID-BLACKBURN, Assista City Attorney 2 of 2