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HomeMy WebLinkAboutORD 2056 Adopting the 2018 Tax RateCity of West University Place Harris County, Texas Ordinance No. 2056 AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX YEAR 2018; 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 2018, based on the City's appraisal rolls for tax year 2018 which have been prepared, reviewed and certified by the Harris County Appraisal District; and WHEREAS, the 2018 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 2018, such tax being levied and assessed upon all property subject to taxation by the City: $0.19277 For the purposes of maintenance and operations $0.12403 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 0.84 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $0.63. 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 2019 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, 2019. 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 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, ADOPT October, 2018. ���►� SIGNED: w Susan Sample, M46r D SIGNED ON, this 15th day of .p a Gilliam,-City Secretary RE MMEN REVIEWED: M. C-11fis Peifer, City Manager Alan Petrov, City Attorney