HomeMy WebLinkAboutRes 2008-02 Requiring Harris County to collect West U taxes
RESOLUTION NUMBER 2008-02
A RESOLUTION REQUIRING THE HARRIS COUNTY TAX ASSESSOR-
COLLECTOR TO ASSESS AND COLLECT THE AD VALOREM TAXES THE
CITY OF WEST UNIVERSITY PLACES IMPOSES.
WHEREAS, Section 6.22 of the Texas Tax Code ("the Tax Code") allows that the governing body of
a taxing unit authorized to have its own assessor and collector by official action in the manner
required by law for official action by the body may require the county to assess and collect the taxes
the taxing unit imposes in the manner in which the county assesses and collects its taxes;
WHEREAS, Section 31.10 (c) requires that the Tax Assessor-Collector deposit ad valorem taxes
collected for the taxing unit in the taxing unit's depository daily, unless the City Council by official
action provides that those deposits may be made less often than daily;
WHEREAS, Section 6.27 of the Tax Code entitles the County Tax Assessor-Collector to collect a
reasonable fee, which may not exceed the actual costs incurred, for assessing and collecting ad
valorem taxes;
WHEREAS, the City Council of the City of West University Place Texas, has determined that it
desires to have the Harris County Tax Assessor-Collector and his successors assess and collect ad
valorem taxes for the City of West University Place; NOW, THEREFORE, BE IT
ORDAINEDIRESOL YED BY THE CITY COUNCIL OF THE CITY OF WEST UNIVERSITY
PLACE, TEXAS:
Section 1. That the findings contained in the preamble of this Resolution are determined to be true
and COlTect and are hereby adopted as a part of this Resolution.
Section 2. That the City of West University Place requires the Harris County Tax Assessor-Collector
and his successors to assess and collect ad valorem taxes in the manner in which Harris County
assesses and collects its taxes for the tax year 2007 and succeeding years until such time that the City
of West University Place determines that it no longer desires the Harris County Tax Assessor-
Collector to assess and collect ad valorem taxes for the City of West University Place. Such tax
assessment and collection functions of Harris County shall be implemented and become effective by
May 1, 2008.
Section 3. That the Harris County Tax Assessor-Collector will assess and collect ad valorem taxes for
the City of West University Place for a reasonable fee, which may not exceed the actual costs
incurred, for assessing and collecting taxes for the City of West University Place. The fee shall be
withheld from collections up to two percent (2%) until the fee amount is reached.
Section 4. That the City of West University Place shall require the Harris County Tax Assessor-
Collector to use best efforts to deposit ad valorem taxes on a daily basis on the second business day
after the ad valorem taxes are physically received by Harris County, except when collections are not
deemed sufficient by the Hanis County Tax Assessor-Collector to warrant distribution.
Section S. That the City of West University Place shall require the Harris County Tax Assessor-
Collector to provide a tax roll, post payments, make refunds as necessary, and provide monthly
reports as required by Texas law.
Section 6. The City Council officially finds, determines, recites and declares that a sufficient written
notice of the date, hour; place and subject of this meeting of the City Council was posted at a place
convenient to the public at the City Hall of the City for the time required by law preceding this
meeting, as required by the Open Meetings Law, Chapter 551, Texas Government Code; and that this
meeting has been open to the public as required by law at all times during which this Resolution and
the subject matter thereof has been discussed, considered and formally acted upon. The City Council
further ratifies, approves and confirms such written notice and the contents and posting thereof.
Section 7. If any provision, section, subsection, sentence, clause, or phrase of this Resolution, or its
application to any person or set of circumstances is for any reason held to be unconstitutional, void or
invalid, the validity of the remaining portions of this Resolution or their application to other persons
or sets of circumstances shall not be affected thereby, it being the intent of the City Council in
adopting this Resolution that no pOltion hereof or provision or regulation contained herein shall
become inoperative or fail by reason of any unconstitutionality, voidness or invalidity of any other
portion hereon, and all provisions of this Resolution are declared to be severable for that purpose.
PASSED AND APPROVED this 28 day of January, 2008.
ATTEST:
cretary, City of We t niversity Place, Texas
(Seal)
REVIEWED:
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City Attorney, City of West University Place, Texas