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to make the second payment before July I, 2022, the second payment is delinquent and incurs a penalty of
twelve percent (12%) of the amount of the unpaid tax.

SECTION 8.
That in addition to the penalty set out above, a delinquent tax accrues interest at a rate of one percent

(1 %) for each month or portion ofa month the tax remains unpaid. Said interest of one percent (1 %) per
month shall be added to said taxes in the event the payment thereof shall become delinquent as above set
forth, and said interest shall attach on the first day of each month thereafter until the taxes shall have been

paid, which interest and the penalty provided for above shall be and become a part of said taxes and be
payable as such.

SECTION 9.
That a tax that becomes delinquent on or after February 1, 2022, but not later than May 1, 2022,

and that remains delinquent on July 1, 2022, shall incur an additional penalty of twenty percent (20%) of
the amount of the delinquent tax, penalty and interest to defray costs of collection. Such twenty percent

(20%) penalty and collection procedures are imposed pursuant to Sections 6.30 and 33.07 of the Texas
Property Tax Code and are in addition to the other penalties and interest which are due and owing according
to law.

SECTION 10.
That a tax that becomes delinquent on or after June 1, 2022, under Section 26.07(f), 26.15( e ), 31 .03,

31.031, 3 1.032, 31.04, or 42.42 of the Texas Tax Code shall incur an additional penalty of twenty percent
(20%) of the amount of taxes, penalty, and interest due, to defray costs of collection, pursuant to Section
33 .08 of the Texas Property Tax Code. Such additional penalty is in addition to the other penalties and

interest which are due and owing according to law.

SECTION 11 .
That a tax imposed on tangible personal property that becomes delinquent on or after February 1,
2022, shall incur an additional penalty of twenty percent (20%), to defray costs of collection, pursuant to

Texas Property Tax Code Section 33 .11, on the later of the date the tax becomes subject to the outside
attorney collection contract of Section 6.30 of the Texas Tax Code or 60 days after the date the taxes become

delinquent. Such additional penalty is in addition to the other penalties and interest which are due and owing
according to law.

Ordinance No. 25074-09-2021 Page 3 ofS
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