HomeMy Public PortalAboutOrdinance No. 516-84 09-10-1984 ORDINANCE N0. 516
AN ORDINANCE APPROVING THE TAX ROLL, PROVIDING AN
OVER 65 EXEMPTION, PROVIDING FOR THE LEVY AND
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, 1984, EX-
CEPT SUCH PROPERTY AS MAY BE EXEMPT FROM TAXATION
BY THE CONSTITUTION & THE STATUTES OF THE STATE OF
TEXAS: ESTABLISHING A DELINQUENT DATE, & SETTING
THE RATE OF PENALTY & INTEREST ON THE DELINQUENT
TAXES; DECLARING A FIRST, PRIOR & SUPERIOR LIEN ON
REAL AND PERSONAL PROPERTY AS OF JANUARY 1, 1984,
TO SECURE PAYMENT; ORDAINING OTHER MATTERS RELATING
TO THE SUBJECT AND DECLARING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
RICHLAND HILLS, TEXAS:
1. That the tax rolls, as presented to the City Council, together
with any supplement thereto, be, and the same are hereby approved.
2. That there is hereby levied and shall be collected as provided
by law an ad valorem tax for the year 1984 on all property, real or
personal, except for such property as may be exempt from taxation
by the Constitution and and the Statutes of the State of Texas, sit-
uated within the corporate limits of Richland Hills, Texas, on
January 1, 1984, and that the amount to be applied to the value of
• such property shall be $ .3064 per hundred dollars of assessed val-
uation.
3. From and after January 1, 1984, twenty thousand dollars ($20,000.)
of the assessed value of residence homesteads, as defined by law, of
persons who have attained the age of sixty-five (65) years on or be-
fore January 1st of the year for which the exemption is claimed shall
be exempt from City ad valorem taxes, provided, 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 cess-
ation 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 $ .3064
Collection of the Taxes levied shall be deposited to the credit of the
above accounts and funds as they are received.
5. That the taxes provided for herein are in accordance with appro-
priate State Statutes.
• 6. Ad Valorem Taxes levied by this Ordinance shall be due and payable
October 1, 1984, and shall become delinquent on the first day of
February, 1985. Payment of such taxes is due in one full installment.
Ord. # 516
Page two
7. If the tax is unpaid after February 1, 1995, 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, 1984.
10. Should any section, provision or clause of the Ordinance be de-
clared by a court of competent jurisdiction to be 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 the date of
its approval and adoption as provided by law.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF RICHLAND HILLS,
TEXAS, ON THE 10TH DAY OF SEPTEMBER, 1984, BY A VOTE OF 4 "AYES" &
0 "NAYES". Bruce Auld was absent and not voting.
APPROVED:
•
~ ,
MX OR
ATTEST:
CITY SECRETARY