HomeMy WebLinkAboutOrd 1607 - ad valorem 1998
J
...:....
ORDINANCE NO. 1607
AN ORDINANCE LEVYING AND ASSESSING AD VALOREM TAXES FOR TAX
YEAR 1998; CONFIRMING AND GRANTING EXEMPTIONS; AND CONTAINING
FINDINGS AND PROVISIONS RELATING TO THE SUBJECT.
I
I
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 the
year 1998, based on the City's tax rolls for tax year 1998 which have been prepared;
reviewed and certified by the Harris County Appraisal District; and
WHEREAS, the tax rate for the tax year 1998 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 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;
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 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.
The City Council hereby levies, assesses an adopts the following
<.
r""'~=~='=~-=-~~~.l
_ __..,____,..LlLf'
- '-"--""",",l~-T-E~~~:'[!!'~l'~.:T''''-:-----
~l._~-'::J.
I
/
tax rate per $100 valuation for tax year 1998, such tax being levied and assessed upon
all property subject to taxation by the City:
$0.21 For the purposes of maintenance and operations
~ For the purposes of debt service
$0.42 Total tax rate
i
I
I
I
I
I,
Ii
II
II
II
!I
II
II
II
II
ii
.,
Ij
i
!
I
I
Section 3. Such tax is hereby levied and assessed in accordance with the
terms and provisions of Article VIII 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 1999
budget of the City for the purposes indicated.
Section 4. 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, 1999.
Section 5. The City Council hereby confirms and re-grants the following
exemptions, subject to the legal requirements applicable to each exemption:
(A) $72,850.00 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 6. All ordinances and parts of ordinances in conflict herewith are
hereby repealed to the extent of the conflict only.
Section 7. 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.
...
-".-n,;-'r:r"I""~"\""1'~"""-'-: ---
~""---'-,rr;l
'Ill r' .
I
I
I
I
I
I
II
I
i
II
II
I,
II
,I
II
I,
I
Section 8. 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.
Section 9.
and signature.
PASSED AND APPROVED ON FIRST READING, this ~day of ~ /. ,.
1998. ~
This ordinance shall become effective immediately upon adoption
Voting Aye:
Voting Nay:
I
II
'I
I,
!i
iJ
II
I
Absent:
PASSED AND APPROVED ON SECOND READING, this .23"4 o~
1998.
Voting Aye:
Voting Nay:
Absent:
Signed:
esa Fogler
Mayor
Jim Dougherty
City Attorney
,I