HomeMy WebLinkAboutOrd 1787 - ad valorem taxation and exemption
Ordinance No. 1787
AN ORDINANCE RELATING TO AD VALOREM TAXATION AND AN
EXEMPTION FOR INDIVIDUALS WHO ARE DISABLED; AMENDING THE
CODE OF ORDINANCES OF THE CITY OF WEST UNIVERSITY PLACE,
TEXAS; AND CONTAINING FINDINGS AND PROVISIONS RELATING TO
THE SUBJECT.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST
UNIVERSITY PLACE:
Section 1. Section 21 .002 of the Code of Ord inances of the City of West
University Place, Texas is hereby amended as follows:
Sec. 21.002. Homestead tax exemption for elderly~ disabled.
The exelnption frOITI ad valorenl taxes for a residence hon1estead o\\'ned and occupied by
of an .individual who is disabled or is persons 65 years of age or older shall be $110,000 (the
over-65 exelnption applies for tax years 2003 and later~ and the disabled exenlption apDlies for
tax years 2005 and later)~ This a.1TIOunt of the assessed value of such hOl11estead shall be exenlPted
froln ad valorenl taxes as assessed and lev.ied for that year, in accordance with the Texas Tax
Code. Application fanns may be furnished by the tax assessor-co]lector~ and persons desiring the
exenlption lTIUst apply and qualify as required by law~
Section 2. All ordinances and parts of ordinances in conflict with this Ordinance
are repealed to the extent of the conflict only.
Section 3.. If any word} phrasel 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 4. 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 Texas Open Meetings Act, as amendedt 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 5. This Ordinance takes effect on the tenth day following its publication,
as provided in the City Charter ("Effective Date').
PASSED, APPROVED AND ADOPTED ON FIRST READING on ,UJL77X ~......
2005. /
CouncHmembers Voting Aye:
Councilmembers Voting No:
Councilmembers Absent:
PASSED, " ROVED AND ADOPTED ON SECOND READING, AND
SIGNED, on L../y, ~
ouncilmembers Voting Aye:
Councilmembers Voting No:
Councilmembers Absent:
ity Secretary eal)
Recommended: ~~~
City anager
Signed: e-/2 ~/d-
Mayor
J \.."^
. " ~Nt JJ..t\""'>'.",~
RevIewed: "'--..) ~ \J : \, ..;) ~
City Attorney
CO D ES\u pdates to 2003ed\54 0 disabled tax exemp