HomeMy WebLinkAboutORD 1983 Assessing Ad Valorem Taxes for 2013City of West University Place
Harris County, Texas
Ordinance No. 1983
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX YEAR
2013; 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 apaoigc rate of tax for tax year 2013,
based on the City's appraisal rolls for tax year 2013 which have been prepared, reviewed
and certified by the Harris County Appraisal District; and
WHEREAS, the 2013 tax rate must not only provide funds sufficient for debt source
on the City's bonds, but must also provide for maintenance and operation of the City;
WHEREAS, Me assessor and collector of the City ( "Assessi 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 reached to the City Council and has published the mormation required to be
published, having been designated to do an 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 (acts set out in the preamble of this commerce 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 elements.
Section 2. The City Council hereby loves, assesses an adopts the following tax rate
per $100 valuation for tax year 2013, such as being levied and assessed upon all property
subject to taxation by the City:
$0.19631 For the purposes of maintenance and operations
$0.17769 For me purposes of debt service
$0.31 Total tax rate.
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS
THAN LAST YEAR'S TAX RATE.
THE TAX RATE WILL EFFECTIVELY BE RAISED BY 4.81 PERCENT AND WILL RAISE
TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY
APPROXIMATELY$S.W.
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 me State of
Texas, and such levy and assessment are made to provide funds for the 2014 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 ms ordinance. The taxes levied hereby shall be delinquent after
January 31, 2014.
Section 5. The Finance Director or designee for the City of West University Place is
hereby appointed auditor of any refunds of overpayment or erroneous payments under the
terms of Section 31.11(a) of me Texas Property Tax Code.
Section 6. The City Council hereby confirms and re -grant the following exemptions,
subject to the legal requirement 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.
IS) The statutory exemption for each disabled veteran.
Section ]. All ordinances and pares of ordinances in conflict herewith are hereby
repealetl to the extent of the conflict only.
Section S. If any word, phrase, clause, sentence, paragraph, section or other pan 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 complain jurisdiction, neither the remainder of
this ordinance, nor the application of such word, press, clause, sentence, paragraph,
section, or other part of this ordinance to any other persons or circumstances, shall be
off acted thereby.
Section 9. The City Council officially finds, determines and caddies that a sufficient
written notice of the data hour, place and subject of each meeting at which this ordinance
was discussed, considered, or aped upon was given in me 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 City Council ratifies, approves and confirms such
nodose and the contents and posting insect.
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 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
Mks effect immediately upon adoption and signature.
PASSED, APPROVED, ADOPTED AND SIGN UUthis 7r day of October, 2013.
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SIGNED:
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Bab Fry, Mayor all Lenz, City Secretary
RECOMMENDED: REVIEWED:
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Michael Ross, City Manager Alan Fancy, City Attorney