HomeMy WebLinkAboutOrd 1661 - Ad Valotem taxes 2000
ORDINANCE NO. 1661
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR
TAX YEAR 2000; 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 Wl1ich are payable from ad valorem taxes; and
WHEREAS, although the ordinances authorizing such bonds contain general
levies of taxes, it is necessary for tile City Council to fix a specific rate of tax for the
year 2000, based on the City's tax rolls for tax year 2000 which have been prepared,
reviewed and certified by tIle Harris County Appraisal District; a11d
WHEREAS, tile tax rate for the tax year 2000 lTIllst 110t only provide funds
sufficient for debt service 011 the City's bonds, but must also provid.e for maintellance
and operation of the City; and
WHEREAS, tIle assessor and collector of the City ("Assessor") has certified all
anticipated collection rate to the City Council, has performed the calculations required
by Section 26~04 of the Texas Tax Code, l1as reported the tax rate and otller il1formatiol1
required to be reported to the City Council al1d has published the information reqllired to
.be published, having been designated to do so by the City Council;
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 ordinatlCe are
found and determined to be true and correct, and the City Council adopts, cOl1firms, alld
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 an adopts the followil1g
tax rate per $100 valuation for tax year 2000, such tax being levied and assessed UpOl1
all property subject to taxatioll by the City:
$Ot205
0.215
$O~420
For the purposes ofmaintenaI1Ce and operations
For the purposes of debt service
Total tax rate
Section 3 ~ Such tax is hereby levied and assessed in accordance with tIle
terms and provisions of Article VIII of the City Charter al1d tile Constitution and laws of
tIle State of Texas, and such levy and assessment are Inade to provide ftlnds for the 2001
budget of the City for the purposes indicated.
Section 4~ The Assessor is hereby directed to assess and collect taxes 011 all
property subject to taxation by tIle City on tIle basis of 100% of the assessed valuatiol1
thereof at the rate set by tllis ordinance~ The taxes levied hereby shall be delinquent
after January 31, 2001.
Section 5 ~ TIle City Council hereby confirms aIld re-gral1ts tIle following
exemptions, subject to the legal requirements applicable to each exemption:
(A) $72,850.00 of the appraised value of the residence homestead of an
il1dividual who is 65 years of age or older~
(B) the statutory exeluption for eacll disabled veteran.
Section 6. All ordinances and parts of ordinances in conflict l1erewith are
hereby repealed to the extent of the conflict only.
Section 7 ~ If any word, phrase, clallse, sentence, paragraph, seetiO!l or otller
part of this ordinance or the application thereof to any perSOll or cirCllffistllilce, sllall ever
be held to be invalid or unconstitutional "by allY court of competent jurisdiction, neitller
tIle remaillderofthisordinance.11or the application of such word, pltrase, clause,
sentel1ce, paragraph, section, or other part of this ordil1al1ce to any otller persons or
circumstances, s11all be affected tllereby.
Sectio118. The City Council officially finds, determines and declares that a
sufficient written notice of the date, 11our, place 811d sllbject of eac11 meeting at Wl1ich
this ordinance was discussed, considered, or acted UpOll was giVe!l in tIle lllarmer
required by tIle Open Meetings Act, Chapter 551, Texas Local Goverrunellt Code, as
mnended, and t11at each such meeting l1as beell opell to the pu.blic as required by law at
all times durillg SU.Cll discussion, COl1sideration an.d action. TIle City COl111Cil ratifies,
approves and confirms such 110tices aJ.ld the contents al1d posting tllereof.
Section 9. The public importallce of tllis Ineasure al1d tIle requiremellts of
the law create an elnergency and an urgel1t pllblic necessity requiring th.at tllis Ordinance
be passed and tal<e effect as an emergel1CY 111easure, and a state of emergel1cy is l1ereby
declared, and this Ordinance is accordingly passed as an emergency measure and s11all
take effect inunediately upon adoptioll and signature.
PASSED AND APPROVED ON FIRST AND FINAL READING, this 30th day of
October, 2000.
V Otil1g Aye:
Voting Nay:
Absent:
Signed:
ATTEST:
]~ AS TO FORM
Jim Dougl1erty
City Attorney
~
ay Ylm Holloway
City Secretary
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City of West University Place
from properties on the tax roll in the
preceding year by 14.40 percent
on October 23, 2000 at 7:30 PM.
The City Council .
is scheduled to vote on the tax rate that
will result in that tax increase at a public
meeting to be held
on October 30, 2000, at 7:30 PM
at the Municipal Building Council
Chamber, 3800 University Boulevard,
West University Place, TX 77005.
CITY OF WEST UNIVERSITY PLACE
REPORT OF THE TAX ASSESSOR/COLLECTOR
TAX YEAR 2000
State law requires the Tax Assessor to submit to the City Council the appraisal roll for the City showing the
total appraised, assessed and taxable values for all property and the total taxable val ue of new property to
the City 4 Those values, which are detailed in the table below, were provided in the appraisal roll certified
by the Chief Appraiser of the Harris County Appraisal District on September 15,2000.
Total Appraised Value $ 2,081,908,570
Total Assessed Value $ 2,081,908,570
Less: exemptions (57 ,022~280)
Total Taxable Value $ 2,024,886~290
Total Taxable Value of
New Property $ 63,293)450
Based on these values the City's effective; hearing and notice; and roll back tax rates are as follows:
Effective Tax Rate
Notice and Hearing Rate
Roll Back Tax Rate
$0 ~ 370695 per $100 val uati 0 n
$0.381815 per $100 valuation
$0.416189 per $100 valuation
These rates will be published, as required by law, in the Houston Chronicle on October 4, 2000, or as soon
as practical thereafter.
The City has sixty days or until November 14, 2000 to adopt a tax rate
State law also requires the Tax Collector to certify an estimate of the collection rate for the current year to
the City. I, WALTER THOMAS, Tax Assessor/Collector for the City of West University Place Texas,
certify pursuant to Section 26.04 (b), Texas Tax Code, that the estimated collection rate for tax year 2000 is
100 percent
Signed
/:l!ttac3/!tln1 -Y--'
Walter Thomas
Tax Assessor/Collector