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HomeMy WebLinkAboutORD 3038 Providing for the Assessment, Levy, and Collection of Ad Valorem Taxes for 2022 Tax YearCity of West University Place Harris County, Texas Ordinance No. 3038 AN ORDINANCE OF THE CITY OF WEST UNIVERSITY, TEXAS PROVIDING FOR THE ASSESSMENT, LEVY, AND COLLECTION OF AD VALOREM TAXES FOR 2022 TAX YEAR; PROVIDING THE DATE ON WHICH SUCH TAXES SHALL BE DUE AND PAYABLE; CONFIRMING AND GRANTING EXEMPTIONS; AND CONTAINING FINDINGS AND PROVISIONS RELATING TO THE SUBJECT. 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 2022, based on the City's appraisal rolls for tax year 2022 which have been prepared, reviewed and certified by the Harris County Appraisal District; and WHEREAS, the 2022 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; and WHEREAS, the tax 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, Section 26.05 of the Texas Tax Code provides that by September 30th or the 601h day after the date the certified appraisal roll is received by the taxing unit, the governing body of each taxing unit shall adopt a tax rate for the current tax year; and WHEREAS, all notices and hearings required by law as a prerequisite to the passage, approval, and adoption of said tax rate ordinance have been timely and properly given and held; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST UNIVERSITY PLACE, TEXAS: Section 1. That 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. That the City Council hereby levies, assesses and adopts the following tax rate per $100 valuation for tax year 2022, such tax being levied and assessed upon all property subject to taxation by the City: $0.192669 For the purposes of maintenance and operations $0.084733 For the purposes of debt service $0.277402 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 3.50 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $-1.13. Section 3. That 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 2023 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. That 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, 2023. Section 5. That 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. That 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 residential 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. That all ordinances and parts of ordinances in conflict herewith are hereby repealed to the extent of the conflict only. Section 8. That 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. That 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. PASSED, APPROVED, ADOPTED AND SIGNED ON FIRST AND FINAL READING ON, this 26th day of September, 2022. Voting Aye: Voting No: Absent: RECOMMENDED: Thelma A. Gilliam, REVIEWED: Dave Beach, City Manager Olson , 1 By Sco ounds Attorney