HomeMy WebLinkAboutOrd 1330 - ORD Levying & Assessing AD VALorem Taxes Yaer 1988
171
ORDINANCE NUMBER 1330
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX YEAR 1988;
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 p~ab1e 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 1988. based on the City's tax rolls
for tax year 1988 which have been prepared and reviewed by the Harris
County Appraisal District;
WHEREAS. the tax rate for tax year 1988 must not only provide
funds sufficient for debt services on the City's bonds but must also
provide for maintenance and operation of the City;
WHEREAS, the assessor and collector of taxes for 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.
WHEREAS. the City Council has caused notice of a public hearing
(inclUding notice of a proposed tax increase) to be given as required
by Sections 26.05 and 26.06 of the Texas Tax Code and has conducted
such hearing as required by the Texas Tax Code;
WHEREAS, the City Council has caused notice of this meeting to be
announced at such public hearing and published, all as required by the
Texas Tax Code, and the City Council has otherwise complied with
Section 26.06 of the Texas Tax Code; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST UNIVERSITY
PLACE, TEXAS:
Section 1. The matters and facts set out in the preamble of this
ordinance are found and detenmined to be true and correct. and the City
Council adopts, confinms and ratifies all of the calculations.
publications, notices and other preparatory steps preceding the
consideration of this ordinance.
. --.---.--.-..-.y-....----.-.............---,.......... . ........-=-..- . "_00._'.'_- ..... 0_.. ..-..._-~..
Ordinance Number 1330
Section 2. The City Council hereby levies. assesses and adopts
the following tax rate per $100 of valuation for tax year 1988. such
tax being levied an~ assessed upon all property subject to taxation by
the City:
$ 0.2900
$ 0.1400
l 0.4300
for purposes of ~intenance and operation
for purposes of debt service
total tax rate
Section 3. Such tax is hereby levied and assessed in accordance
wit the terms and provisions of Article VIII of the City's Charter
and the Constitution and laws of the State of Texas. and such levy and
assessment are made to provide funds fo.' the 1989 budget of the City
for the purposes indicated.
Section 4. The Assessor is hereby directed to assess and collect
taxes on all property subject tc taxation by the City on the basis of
100f of the assessed valuation thereof at the rate set by this
ordinance. The taxes levied hereby shall be delinquent after January
31. 1989.
Section 5. The City Council hereby confirfils and regra"ts the
following exemptions. subject to the legal requirements applicable to
each such exemption:
(i) $4L.850.00 of the appraised value of the residence homestead
of each individual who is 65 or older.
(ii) the statutory exemption for each disabled veteran.
Section 6. If any word. phrase. clause. sentence. paragraph.
section or other part Lf this ordinance or the application thereof ~o
any person or circumstance. shall ever be held to be invalid or
unconstitutional by any court of competent Jurisdiction. the remainder
of this ordina"ce and the applicatlon of such word. phrase. clause.
sentence. paragraph. section or other part of this ordinance to any
other persons or circumstances shall not be affected thereby.
Section 7. All ordinances and parts of ordinances in conflict
herewith are hereby repealed to the extent of the conflict only.
Section 8. The Cit) Council officially finds. determines and
declar~s that a sufficient written notice of the date. hour. place and
subject of eaLh meeting at which this ordinance was discussed.
considered or acted upon was glven in the manner required by the Open
Meetings Law. TEX. REV. CIV. STAT. ANN. art. 6252-17. as amended.
and that each such meeting has been open to the public as required by
law at all tlr~s during such discussion. consideratlon and action. The
City Council ratifies. approves and co~firms such notices and the
contents and posti~g thereof.
Ordinance Number 1330
Section 9. The public importance of this measure and the
requirements of the law create an emergency and an urgent public
necessity requiri 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 measure and shall
take effect and be in force immediately from and after its passage and
signature.
PASSED AND APPROVED ON FIRST AND FINAL READING this 14th
of November, 1988.
Councilmembers Voting Aye: Mayor Parks, Councilmembers Bryan, Bell
Britton, Schwartzel
Councilmembers Voting No: None
Councilmembers Absent: None
Signed:
Michael L. Pa-r-ks~-Mayor
ATTEST:
c s
City Secretary
Approved as to Form:
(SEAL)
James L. -~Dou-gherty, ' Jr-.--
City Attorney