HomeMy WebLinkAboutOrd 1816 -tax rate 2005
ORDINANCE NO. 1816
AN ORDINANCE ADOPTING AND SETTING A TAX RATE; LEVYING AND
ASSESSING AD VALOREM TAXES FOR TAX YEAR 2005; 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 paya"ble from ad valorel11 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 2005, based on the City's appraisal rolls for tax year 2005 which have "been
prepared, reviewed and certified by the HatTis County Appraisal District; and
WHEREAS, the tax rate for tax year 2005 must not o"nly provide funds
sufficient for de"bt service on the City's bonds, but must also provide for n1aintenance
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 publislled, having "been designated to d"o so by the City Council; and
WHEREAS, the reqllired notices l1ave been given, the required hearings have
been held, and, at this rneeting: (i) the adoption of the tax rate was a separate item on the
agenda (and it was also separate from the adopt.ion" of the budget), and (ii) a lllotion to
adopt this ordinance was duly made, seconded and adopted .in the followi.ng fornl: "I
nlove that property taxes be increased by tIle adoption of a tax rate of $0..43 per $100;"
and
WHEREAS, all 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,:
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"m~
Section 2~ The City Council hereby adopts and sets the following tax rate per
$100 for tax year 2005, such tax being levied and assessed upon all property subject to
ad valorem taxation by the City:
$O~201
O~229
$0.430
For the purposes of maintenance and operations
For the purposes of de"bt service
Total tax rate
"THIS TAX RATE WILL RAISE MORE TAXES
FOR MAINTENANCE AND OPERATIONS THAN
LAST YEAR'S TAX RATE."
"THE TAX RATE WILL RAISE TAXES FOR
MAINTENANCE AND OPERATIONS ON A
$100..000 HOME BY APPROXIMATELY $10.14. t,
Section 3. Such tax is hereby levied and assessed in accordance with the
terms and provisions of Article vrn of the City Chatter and the Constitution and laws of
the State of Texas, and such levy and assessnlent are "made to provide funds for the 2005
budget of the City for the purposes ind.icated, including maintenance, operations and
debt service for that budget period. However~ this secti.on does not "prohibit the use of
tax proceeds for other lawful purposes.
Section 4. The Assessor is here"by directed to assess and collect taxes on all
property subject to ad valorem 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, 2006.
Secti.on 5. The Deputy Tax-Assessor/Collector for the City of West University
Place is hereby appointed auditor of any refunds of overpayments or erroneous payments
u"nder the terms of Section 31~11(a) of the Texas Property Tax Code~
Section 6. The City Cou"ncil hereby confirms and re-grants tIle following
exemptions, subject to the legal requiren1ents 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 disa"bled 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
palt of this ordinance or the application thereof to any person or CirCUlTIstance, shall ever
be held to be invalid or unconstitutional by any court of competent jurisdiction, neither
the remainder of this ordinance, nOf the application of such word, phrase, clause,
sentence, paragraph, section, or other part of this ordinance to any other persons or
circu"mstances, 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, C"hapter 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 suell discussion, consideration and action~ The City Council ratifies,
approves and confirms such notices and the contents and posting thereof.
Section lO~ The public inlportance of this Ineasure and the require"ments of
the law create an emergency and an urgent pu"blic necessity requiring that this Ordinance
be passed and take effect as an emergency measure, and a state of emerge"ncy is hereby
declared, and this Ordinance is accordingly passed as an emergency nleasure and shall
take effect immediately upon adoption and signature~
PASSED, APPROVED, ADOPTED AND SIGNED, on this 24th day of October
2005.
Voting Aye~4'P~~--!, &u,~ 4~~ 6~ ~c'L/e
. O",,~..s a:-~ /F"~ /'
Votlng Nay; .%~;r~
Absent: 7! /::ue.--
Signed:
ATTEST:
K ynn Holloway
City Secretary
(SEAL)
RECOMMENDED:
APPROVED AS TO LEGAL
FORM:
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---JUv
City Attorney