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HomeMy WebLinkAboutOrd 1777 - ad valorem taxes for 2004 ORDINANCE NO. 1777 AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX YEAR 2004; CONFIRMING AND GRANTING EXEMPTIONS; CONTAINING FINDINGS AND PROVISIONS RELATING TO THE S'UBJECT; AND DECLARING AN EMERGENCY~ W'HEREAS, tIle City of West Ulliversity Place Texas (tIle ~t.City''') 11as bOllds olltstandil1g whic11 are paya'bIe fron1 ad valorelll taxes; and WHEREAS, altllo11.g11 tIle ordil1illlces alltllorizing such bonds contain general levies of taxes, it is l1ecessary for the City COl111Cil to fix a specific rate of tax for tax year 2004, based 011 tIle City's alJ})raisal rolls for tax year 2004 wh,-ich have been prepared, reviewed alld certified 'by the Harris COllnty AIJpraisal District; alld WHEREAS, the tax rate for tax year 2004 Dlllst 110t on.ly :pro,'ide funds sufficient for debt service 011 tIle City's b011ds, but 111Ust also :provide for .1naintenance alld operatiO!l of tIle City; WHEREAS, the assessor alld collector of tIle City ("Assessor") has certified an al1ticipated collection rate to tIle City Council, has perforlned the calculations required by Section 26.04 of the Texas Tax Code, llas reported tIle tax rate al1d. otller inforn1ation required. to be reported to tl1e City Cou.11cil alld has pu.blislled tIle infofl11ation reqlljred to be :Pllblis'hed, l1avillg beell designated to do so by the City COll.llCil; and WHEREAS, all other preparatory steps for tIle adoptioll of a tax rate 'have been taken~ as reqllired by law: NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST UNIVERSITY .PLACE: Sectio'n 1. T11e Inatters alld facts set out in tIle prealTI bIe of this ordinance are fOlUld an.d deternlil1ed to be true alld correct, al1d. the City COll.llCi.l. ad.o.pts~ c011firllls, and ratifies all of the calClllatiol1S, pllblications, .notices, and other preparatory steps preceding tIle COllsideratiol1 of tllis ordillaI1ce. Section 2~ The City Council here'by levies, assesses an adopts the following tax rate per $100 valuation for tax year 2004, such tax 'being levied and assessed upon all property su'bject to taxation by the City; $0.20 O~24 $0644 For the ,purposes of maintenance and o:perations 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 A.1ticle vrn 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 2005 budget of the City for the purposes indicated, including maintenance, operations and de'bt service for that budget per.iod~ However~ this section does not prohibit the use of tax proceeds for other lawful purposes. Section 46 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, 2005. Section 5. The Deputy Tax-Assessor/Collector for the City of West Un.iversity Place is hereby ap'pointed auditor of any refunds of overpayments or erroneous payments under the terms of Section 31.11(a) of the Texas Property Tax Co(le. 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 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. 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 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. The City Council officially finds, determines and declares that a sufficient written notice of the date, hour, place and su'bject 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. Section 10. The pu,blic im,portance of this measure and the requirements of the law create an emergency and an urgent public necessity requiring that this Ordinance be passed and take effect as an emergency ,measure, and a state of emergency is hereby declared, and this Ordinance is accordingly passed as an emergency ll1easure and shall take effect immediately upon adoption and signature. PASSED, APPROVED, ADOPTED AND SIGNED, on this 4th day of October 2004. VotingAye:l~A.~~ ~d ~J ~.Jh~/ . 5;;r~ ~ A/a;uL..J V otlng Nay: %,/~ Absent: ;'C/~ ATTEST: ~- - - - City ~tary Kaylynn Holloway (SEAL) RECOMMENDED: ~ -'". ---,~~..,.1 City Attorney '''6{ ~ \.;/'"