HomeMy WebLinkAboutORD 1962 Levying and Assessing Ad Valoreum Taxes for Tax Year 2012City of West University Place
Harris County, Texas
ORDINANCE NO. 1962
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX
YEAR 2012; CONFIRMING AND GRANTING EXEMPTIONS; CONTAINING
FINDINGS AND PROVISIONS RELATING TO THE SUBJECT; AND DECLARING
AN EMERGENCY..
WHEREAS, The CM of West University Place, Texas (the "City') has bonds
outstanding which are payable from ad valorem taxes; and
WHEREAS, although the entrances authorizing such bonds contain general
levies of taxes, it is necessary for the City Conrail to fix a specific rate of tax for tax
year 2012, based on the City's appraisal rolls for tax year 2012 which have been
prepared, reviewed and certified by the Harris County Appraisal District; and
WHEREAS, the 2012 tax rate must not only provide funds sufficient for debt
service on the City's bands, but must also provide for maintenance and operation of
the City;
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:
Section 1. The matters and facts set out in the preamble of this ordinance
are found and determined to be true and correct, and Me City Council adopts,
confirms, and ra0fles all of the calculations, publications, notices, and other
preparatory steps preceding the consideration of this ordinance.
Section 2. The City Council hereby levies, assesses an adopts Me following
W rate per $100 valuation for tax year 2012, such tax being levied and assessed
upon all property subject to taxation by the City:
$0.19125 For the purposes of maintenance and operations
$0.18286 For the purposes of debt service
$0.37411 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 2013 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. 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, 2013.
Section 5. The Finance Director or 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 Cade.
Section 6. The City Council hereby confirms and re- grants the following
exemptions, subject to the legal requirements applicable to each exemption:
(A) $165,000.00 of the appraised value of the residence homestead of an
individual who is disabled or who is 65 years of age or older.
(S) The statutory exemption for each disabled veteran.
Section ]. All ordinances and parts of ordinances in conflict herewith are
hereby repealed to the extent of the conflict only.
Section 8. 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 9. 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 m the
manner required by the Open Meetings Act, Chapter 551, Texas Local 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
Cry Council ratifies, approves and confirms such notices and the contents and
posting thereof.
Section 10. 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 erect 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.
PASSED, APPROVED, ADOPTED AND SIGNED ON, this 22nd day of October,
2012. eelma SIGNED Bob Fry Mayor z, City Secretary
REGOA MENDED: REVIEWED:
Michael Rod6, City Manager Alan Petrov, City Attorney