HomeMy WebLinkAboutORD 3054 Providing for the Assessment, Levy and Collection of Ad Valorem Taxes for 2023City of West University Place
Harris County, Texas
Ordinance No. 3054
AN ORDINANCE OF THE CITY OF WEST UNIVERSITY, TEXAS PROVIDING
FOR THE ASSESSMENT, LEVY, AND COLLECTION OF AD VALOREM TAXES
FOR 2023 TAX YEAR; PROVIDING THE DATE ON WHICH SUCH TAXES SHALL
BE DUE AND PAYABLE; CONFIRMING AND GRANTING EXEMPTIONS; AND
CONTAINING 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 2023, based
on the City's appraisal rolls for tax year 2023 which have been prepared, reviewed and certified
by the Harris Central Appraisal District; and
WHEREAS, the 2023 tax rate 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 tax 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, Section 26.05 of the Texas Tax Code provides that by September 301h or
the 60"' day after the date the certified appraisal roll is received by the taxing unit, the governing
body of each taxing unit shall adopt a tax rate for the current tax year; and
WHEREAS, all notices and hearings required by law as a prerequisite to the passage,
approval, and adoption of said tax rate ordinance have been timely and properly given and
held;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF WEST UNIVERSITY PLACE, TEXAS:
Section 1. That 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 calculations, publications, notices, and other preparatory steps preceding the
consideration of this ordinance.
Section 2. That the City Council hereby levies, assesses and adopts the following tax
rate per $100 valuation for tax year 2023, such tax being levied and assessed upon all property
subject to taxation by the City:
$0.182446 For the purposes of maintenance and operations
$0.078394 For the purposes of debt service
$0.260840 Total tax rate
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE
AND OPERATIONS THAN LAST YEAR'S TAX RATE.
THE TAX RATE WILL EFFECTIVELY BE RAISED BY 3.50 PERCENT
AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS
ON A $100,000 HOME BY APPROXIMATELY $-10.22.
Section 3. That such tax is hereby levied and assessed in accordance with the terms
and provisions of Article VI11 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 2024 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. That 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,
2024.
Section 5. That the Finance Director or designee for the City of West University Place
is hereby appointed auditor of any refunds of overpayments or erroneous payments under the
terms of Section 31.11(a) of the Texas Property Tax Code.
Section 6. That the City Council hereby confirms and re -grants the following
exemptions, subject to the legal requirements applicable to each exemption:
(A) $185,000.00 of the appraised value of the residential 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. That all ordinances and parts of ordinances in conflict herewith are hereby
repealed to the extent of the conflict only.
Section 8. That 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. That 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, 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.
PASSED, APPROVED, ADOPTED AND SIGNED ON FIRST AND FINAL READING
ON, this 25'h day of September, 2023.
Voting Aye:
Voting No:
Absent:
SIGNED:
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usan Sample, Mayor
RECOMMENDED:
Dave Beach, City Manager
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Thelma A. Gilliam, City Secretary
Olson & bon, LLP, City Attorney
By Scott Bounds