HomeMy Public PortalAboutOrdinance No. 543-85 09-09-1985 ORDINANCE NO. 543
\ 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, 1985, EXCEPT SUCH PROPERTY AS MAY BE
EXEMPT FROM TAXATION BY THE CONSTITUTION AND 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, 1985, 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 1985 on all property, real
or personal, except for such property as may be exempt from tax-
ation by the Constitution and the Statutes of the State of Texas,
situated within the corporate limits of Richland Hills, Texas, on
January 1, 1985, and that the amount to be applied to the value of
such property shall be $.3325 per hundred dollars of assessed valu-
ation.
3. From and after January 1, 1985, twenty thousand dollars
($20,000.00) 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 before January 1st of the year for which the ex-
emption is claimed shall be exempt from the 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 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 $.3325
Collection of the Taxes levied shall be deposited to the credit
of the above accounts and funds as they are received.
H
H
5. That the taxes provided for herein are in accordance with
appropriate State Statutes.
6. Ad Valorem Taxes levied by this Ordinance shall be due and
payable October 1, 1985, and shall become delinquent on the first
day of February, 1986. Payment of such taxes is due in one full
installment.
7. If the tax is unpaid after February 1, 1986, 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, 1985.
10. Should any section, provision or clause of the Ordinance be de-
clared by a court of competent jursidiction 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 9TH DAY OF SEPTEMBER, 1985, BY A VOTE OF 3 "AYES"
& ~ "NAYES".
APPR VED:
MAYOR
A ST:
~ f
CITY SECRET RY
H
H
H