HomeMy WebLinkAboutORD 1382 - ORD Levying & Assessing AD Valoren Taxes Tax Year 1990
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ORDINANCE NUMBER 1382
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX YEAR 1990;
CONFIRMING AND GRANTING EXEMPTIONS; CONTAINING FINDINGS AND PROVISIONS
RELATING 'TO THE SUBJECT.
WHEREAS, the City of West University Place, Texas (the IICityll) 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 1990, based on the City's tax rolls
for tax year 1990 which have been prepared and reviewed by the Harris
County Appraisal District;
WHEREAS, the tax rate for tax year 1990 must not only provide
funds sufficient for debt services on the City.s bonds but must also
provide for maintenance and operation of the City;
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WHEREAS, the assessor and collector of taxes for the City
(IIAssessorll) 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;
WHEREAS, the City Council has caused notice of this meeting to be
given and the City Council has otherwise complied with the Texas Tax
Code; 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,
publ ications, 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 $100 of valuation for tax year 1990, such
tax being levied and assessed upon all property subject to taxation by
the Ci ty: '
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$ 0.2546
$ 0.0736
$ 0.3282
for purposes of maintenance and operation
for purposes of debt service
tota 1 tax ra te
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Ordinance Number 1382 296
Section 3. Such tax is hereby levied and assessed in accordance 1
with the terms and provisions of Article VIII of the City's Charter
and the Constitution and laws of the State of Texas, and such levy and '
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assessment are made to provide funds for the 1991 budget of the City ~
for the purposes indicated.
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, 1991.
Section 5. The City Council hereby confirms and regrants the
following exemptions, subject to the legal requirements applicable to
each such exemption:
(i) $42,850.00 of the appraised value of the residence homestead
of each individual who is 65 or older.
(ii) the statutory exemption for each disabled veteran.
Section 6. 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, the remainder
of this ordinance and the application of such word, phrase, clause,
sentence, paragraph, section or other part of this ordinance to any I
other persons or circumstances shall not be affected thereby. ~
Section 7. All ordinances and parts of ordinances in confl ict
herewith are hereby repealed to the extent of the conflict only.
Section 8. 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 Law, TEX. REV. CIV. STAT. ANN. art. 6252-17, 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.
Secti on 9. Thi s ordi nance shall become effecti ve from and after
its passage and signing as provided by law.
PASSED AND APPROVED ON FIRST READING this
. 1990.
day of
Voting Aye:
Voting No:
Absent:
Ordinance Number 1382
u
PASSED AND APPROVED ON SECOND AND FINAL READING thi s
of , 1990.
Voting Aye:
Voting No:
Absent:
ATTEST:
Audrey NichOls
City Secretary
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( SEAL)
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Signed:
Laura C. Higley, Mayor
Approved as to Form:
James L. Dougherty, Jr.
City Attorney
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