HomeMy WebLinkAboutORD 2038 Levying and Assessing 2017 Ad Valorem TaxesCity of West University Place
Harris County, Texas
Ordinance No. 2038
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX
YEAR 2017; 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 2017,
based on the City's appraisal rolls for tax year 2017 which have been prepared, reviewed and
certified by the Harris County Appraisal District; and
WHEREAS, the 2017 tax rate 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;
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 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 2017, such tax being levied and assessed upon all property
subject to taxation by the City:
$0.19214 For the purposes of maintenance and operations
$0.12466 For the purposes of debt service
$0.31680 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 6.33 PERCENT AND
WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000
HOME BY APPROXIMATELY $6.57.
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 2018 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, 2018.
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 3 1.1 I (a) of the Texas Property Tax Code.
Section 6. 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 7. 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 in 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 City 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 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.
PASSED, APPROVED, ADOPTED AND SIGNED ON, this 16 °i day of October, 2017.
rt!;SIGNED: � E
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TfxAS
Sample, Mayor helms A. Gilliam, City Secretary
ED: REVIEWED:
M. stopper Peifer, City Manager A Petrov, City Attorney