HomeMy WebLinkAboutOrd 1835- Ad Valorem 06
ORDINANCE NO. 1835
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR
T AX YEAR 2006; CONFIRMING AND GRANTING EXEl\1PTIONS; AND
CONT AINING 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 2006, based on the City's appraisal rolls for tax year 2006 which have been
prepared, reviewed and certified by the Harris COUllty Appraisal District; and
WHEREAS, the tax rate for tax year 2006 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 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 prepatory steps for the adoption of a tax rate have been
tit"ken, as required by law.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF WEST UNIVERSITY PLACE:
Section 1. The matters and facts set out ill 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.
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Sectiol1 2. The City Council hereby levies, assesses an adopts the following tax rate
per $100 valuation for tax year 2006~ such tax being levied and assessed upon all
property subject to taxation by the City:
$O~ 1920
0.2100
$0.4020
For the .purposes of maintenance and operations
For the purposes of debt service
Total tax rate
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 2007
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, 2007.
Section 5. The Deputy Tax-Assessor/Collector for the City of West University
Place is hereby appointed auditor of any refunds of overpayments or erroneOtlS payments
under the terms of Sectio1131.11(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) $110,000.00 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.
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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 unconstitutiol1al 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, COllsidered, or acted upon was given in the manner
required by the Open Meetin.gs 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. This Ordinance shall take effect immediately upon final adoption and
sign.ature.
PASSED AND APPROVED on first reading o~~ ~
Councilmembers Voting Aye:
Councilmembers Voting No:
Co unci I m em be rs Absent:
PASSED and APPROVED on second reading on AND ADOPTED on
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Revlewedc2- /? ~
City Attorney