Section 1. Incorporation of Premises. All of the above premises are found to be true and correct and are incorporated into the body of this Ordinance as if copied in their entirety.

Section 2. Approval of 2025 Certified Tax Roll. The tax roll, as presented to the City Council, together with any supplement thereto, is hereby accepted.

Section 3. Tax Rate Adopted. There shall be and is hereby levied for the year 2025 on all taxable property, real, personal and mixed, situated within the corporate limits of the City of Balch Springs, Texas, and not exempt by the Constitution of the State and valid State laws, ( 0.794629) cents on each one hundred dollars (100.00) assessed value of taxable property, and shall be apportioned and distributed as follows:

Section 4. Due and Delinquent Dates. That all ad valorem taxes for the year 2025 shall become due and payable on October 1, 2025, and all ad valorem taxes for said year shall become delinquent if not paid before January 31, 2026. There shall be no discount for payment of taxes prior to January 31, 2026. A delinquent tax shall incur a penalty of six percent (6%) of the amount of the tax for the first calendar month it is delinquent plus one percent (1%) for each additional month or portion of a month the tax remains unpaid prior to July 1, 2026. Provided, however, a tax delinquent on July 1, 2026, shall incur a total penalty of twelve percent (12%) of the amount of the delinquent tax without regard to the number of months the tax has been delinquent. A delinquent tax shall also accrue interest at a rate of one percent (1%) for each month or portion of a month the tax remains unpaid. Taxes that remain delinquent on July 1, 2026, shall incur an additional penalty of twenty percent (20%) or the maximum rate allowed by law, whichever is higher, of the amount of taxes, penalty, and interest due in order to defray costs of collection pursuant to the Texas Property Tax Code.