HomeMy Public PortalAboutOrdinance No. 494-83 09-19-1983 ORDINANCE N0. 494
AN ORDINANCE APPROVING THE TAX ROLL, PROVIDING AN OVER ~
65 EXEMPTION, PROVIDING FOR THE LEVY & COLLECTION OF AN
AD VALOREM TAX ON PROPERTY SITUATED WITHIN THE CORPORATE
LIMITS OF THE CITY OF RICHLAND HILLS, TEXAS, ON THE 1ST
DAY OF JANUARY, 1983, EXCEPT SUCH PROPERTY AS MAY BE EX-
EMPT FROM TAXATION BY THE CONSTITUTION & THE STATUTES OF
THE STATE OF TEXAS; ESTABLISHING A DELINQUENT DATE & SET-
TING, THE RATE OF PENALTY & I2dTEREST ON THE DELINQUENT TAX-
ES; DECLARING A FIRST, PRIOR & SUPERIOR LIEN OR REAL AND
PERSONAL PROPERTY AS OF JANUARY 1, 1983, TO SECURE PAYMENT;
ORDAINING OTHER MATTERS RELATING TO THE SUBJECT AND DECLAR-
ING AN EFFECTIVE DATE.
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BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OR RICHLAND
HILLS, TEXAS:
1. That the tax rolls, as presented to the City Council, '
together with any supplement thereto, be, and the same are here-
by approved.
2. That there is hereby levied and shall be collected as
provided by law an ad valorem tax for the year 1983 on all pro-
perty, real or personal, except for such property as may be ex-
empt from taxation by the Constitution and the Statutes of the
State of Texas, situated within the corporate limits of Richland '
Hills, Texas, on January 1, 1983, and that the amount to be applied
to the value of such property shall be $.4637 per hundred dollars.
of assessed valuation.
3. From and after January 1, 1983, fifteen thousand dollars
($15,000.00) of the assessed value of residence homesteads, as deb
fined by law, of persons who have attained the age of sixty-five
(65) years on or before January 1st of the year for which the ex-
emption is claimed shall be exempt from City ad valorem taxes; pro-
vided, however, that where the ad valorem tax has heretofore been
pledged for the payment of any debt, the taxing officers of the
City shall have authority to continue to levy and collect tax against
the homestead property at the same rate as the tax so pledged until
the debt is discharged, if the cessation of the levy would impair the
obligation of the contract by which the debt was created.
4. That the tax so levied and assessed shall be apportioned to
the accounts and funds in the amount set forth:
General Fund $ ..4637
Collections of the Taxes levied shall be deposited to the credit df
the above accounts and funds as they are received.
5. That the taxes provided for herein are in accordance wit
appropriate State Statues.
6. Ad Valorem taxes levied by this Ordinance shall be due and
payable October 1, 1983, and shall become delinquent on the firstday
of February, 1984. Payment of such taxes is due in one full instillment
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7. If the tax is unpaid after February 1, 1984, such tax
will become delinquent and penalty and interest will attach and
accrue as provided by the Statutes of the State of Texas.
8. Taxes herein levied and uncollected shall be a first
and prior lien against the property, and the said lien shall be
superior and prior to all other liens, charges and encumbrances
and such lien shall attach to personal property with the same
priority as real property.
9. The lien herein shall be attached as of January 1, 1983.,
10. Should any section, provision or clause of the Ordinance'.
be declared by a court of competent jurisdiction to invalid, the
same shall not affect the validity of this Ordinance as a whole
or any part thereof other than the part so declared to be invalid.
11. This Ordinance shall become effective from and after thel
date of its approval and adoption as provided by law.
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PASSED & APPROVED BY THE CITY COUNCIL OF THE CITY OF RICHLAND
HILLS, TEXAS, AT A REGULAR MEETING ON THE 19TH DAY OF SEPTEI`~-
BER, 1983, BY A VOTE OF 4 "AYES" & -0- "NAYES". Councilman
Bruce Auld was absent.
. APPROVED:
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OR
A~TjE S T
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CITY SECRETARY
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