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HomeMy WebLinkAboutORD 1905 Levying and Assessing Ad Valorem Taxes for 2009City of West University Place Harris County, Texas ORDINANCE NUMBER 1905 AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX YEAR 2009; CONFIRMING AND GRANTING EXEMPTIONS; CONTAINING FINDINGS AND PROVISIONS RELATING TO THE SUBJECT; AND DECLARING AN EMERGENCY. WHEREAS, the City of West University Place, Texas (the "City") has bonds outstanding which are payable from ad valorem taxes; and WHEREAS, although the ordinances authorizing such bonds contain general levies of taxes, it is necessary for the City Council to fix a specific rate of tax for tax year 2009, based on the City's appraisal rolls for tax year 2009 which have been prepared, reviewed and certified by the Harris County Appraisal District; and WHEREAS, the tax for 2009 must not only provide funds sufficient for debt service on the City's bonds, but must also provide for maintenance and operation of the City; and WHEREAS, the assessor and collector of the City ("Assessor") has certified an anticipated collection rate to the City Council, has performed the calculations required by Section 26.04 of the Texas Tax Code, has reported the tax rate and other information required to be reported to the City Council and has published the information required to be published, having been designated to do so by the City Council; and WHEREAS, all other preparatory steps for the adoption of a tax rate have been taken, as required by law; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST UNIVERSITY PLACE, TEXAS THAT: Section 1. The matters and facts set out in the preamble of this ordinance are found and determined to be true and correct, and the City Council adopts, confirms, and ratifies all of the calculations, publications, notices, and other preparatory steps preceding the consideration of this ordinance. Section 2. The City Council hereby levies, assesses and adopts the following tax rate per $100 valuation for tax year 2009, such tax being levied and assessed upon all property subject to taxation by the City: $0.188932 For the purposes of maintenance and operations 0.169818 For the purposes of debt service $0.358750 Total tax rate. Section 3. Such tax is hereby levied and assessed in accordance with the terms and provisions of Article VIII of the City Charter and the Constitution and laws of the State of Texas, and such levy and assessment are made to provide funds for the 2010 budget of the City for the purposes indicated, including maintenance, operations and debt service for that budget period. However, this section does not prohibit the use of tax proceeds for other lawful purposes. Section 4. THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. THE TAX RATE WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $2.93. Section 5. The Assessor is hereby directed to assess and collect taxes on all property subject to taxation by the City on the basis of 100% of the assessed valuation thereof at the rate set by this ordinance. The taxes levied hereby shall be delinquent after January 31, 2010. Section 6. The Finance Director or her designee for the City of West University Place is hereby appointed auditor of any refunds of overpayments or erroneous payments under the terms of Section 31.11(a) of the Texas Property Tax Code. Section 7. The City Council hereby confirms and re-grants the following exemptions, subject to the legal requirements applicable to each exemption: (A) $185,000.00 of the appraised value of the residence homestead of an individual who is disabled or who is 65 years of age or older. (B) The statutory exemption for each disabled veteran. Section 8. All ordinances and parts of ordinances in conflict herewith are hereby repealed to the extent of the conflict only. Section 9. If any word, phrase, clause, sentence, paragraph, section or other part of this ordinance or the application thereof to any person or circumstance, shall ever be held to be invalid or unconstitutional by any court of competent jurisdiction, neither the remainder of this ordinance, nor the application of such word, phrase, clause, sentence, paragraph, section, or other part of this ordinance to any other persons or circumstances, shall be affected thereby. Section 10. The City Council officially finds, determines and declares that a sufficient written notice of the date, hour, place and subject of each meeting at which this ordinance was discussed, considered, or acted upon was given in the manner required by the Open Meetings Act, Chapter 551, Texas Government Code, as amended, and that each such meeting has been open to the public as required by law at all times during such discussion, consideration and action. The City Council ratifies, approves and confirms such notices and the contents and posting thereof. 2 Section 11. The public importance of this measure and the requirements of the law create an emergency and an urgent public necessity requiring that this Ordinance be passed and take effect as an emergency measure, and a state of emergency is hereby declared, and this Ordinance is accordingly passed as an emergency measure and shall take effect immediately upon adoption and signature. ti t st: Signed: City Secretary (Seal) Mayor TEXAS Commended: City Manager Approved as to legal form: City Attorney