HomeMy Public PortalAboutOrdinance No. 609-89 12-11-1989 • ORDINANCE NO. 6 0 9
AN ORDINANCE PROVIDING FOR THE CONTINUED
TAXATION OF GOODS, WARES, MERCHANDISE, OTHER
TANGIBLE PERSONAL PROPERTY AND ORES
TEMPORARILY WITHIN THE CORPORATE LIlI~IITS OF THE
CITY OF RICHLAND HILLS FOR CERTAIN PURPOSES;
EXERCISING THE CITY'S OPTION TO TAX THAT PROPERTY
OTHERWISE EXEMPTED UNDER SECTION 11.251, TEXAS
PROPERTY TAX CODE AND ARTICLE VIII, SECTION 1 j, OF
THE TEXAS CONSTITUTION; PROVIDING A SEVERABILITY
CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Article VIII, Section 1-j, Subsection (a) of the Texas Constitution
and Section 11.251 of the Texas Property Tax Code exempt from taxation certain
tangible personal property referred to as "freeport goods" unless the governing body
of the taxing authority elects to tax said property; and
WHEREAS, the exemption of said "freeport goods" from taxation by the City of
Richland Hills could result in the loss of needed revenues to the city and an unfair
shift of the tax burden to the homeowner and local businessman; and
WHEREAS, Article VIII, Section 1-j, Subsection (b) of the Texas Constitution
authorizes the City Council of the City of Richland Hills to exercise its option to tax
• said "freeport goods".
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF RICHLAND HILLS, TEXAS:
I.
Continuing the Ad Valorem Property Taxation
of Certain Personal Property Temporarily Within the
City of Richland Hills, Texas
Pursuant to the provisions and authority of Section 1-j of Article VIII of the
Texas Constitution the City of Richland Hills, Texas, by the adoption of this
ordinance, does herewith and hereby take the official action authorized to it under
and pursuant to such constitutional provision to continue the ad valorem property
taxation of those certain goods, wares, merchandise, other tangible personal
property, and ores which would otherwise be eligible for exemption from ad valorem
taxation under and pursuant to the such provisions of Section 1-j of Article VIII of
the Texas Constitution, which official action, having been taken prior to January 1,
1990, shall continue personal property ad valorem taxation of such otherwise exempt
property for the tax year 1990 and all subsequent tax years.
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ORDINANCE NO. 6 0 9 Page 1
• II.
Severability Clause
That it is hereby declared to be the intention of the City Council that the
sections, paragraphs, sentences, clauses and phrases of this ordinance are severable,
and if any phrase, clause, sentence, paragraph or section of this ordinance shall be
declared invalid or unconstitutional by the valid judgment or decree of any court of
competent jurisdiction, such invalidity or unconstitutionality shall not affect any of
the remaining phrases, clauses, sentences, paragraphs and sections of this ordinance,
since the same would have been enacted by the City Council without the
incorporation in this ordinance of any such invalid or unconstitutional phrase, clause,
sentence, paragraph or section.
III.
Effective Date
This ordinance shall be in full force and effect from and after its passage and
publication as provided by the Richland Hills City Charter and the laws of the State
of Texas.
PRESENTED, GIVEN FIRST READING AND APPROVED at a regular meeting of
the Richland Hills City Council on the 11th day of Dec . 1989; by a vote of 4
ayes, 1 nays and 0 abstentions.
• APPROVED:
r ~
W. H. (Bill) Vincent, Jr., Mayor
ATTEST:
;l
~
Pauline Kempe, City Secr ary
APPROVED AS TO FORM:
1
aul F. ieneskie, City Attorney
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ORDINANCE NO. 6 0 9 Page 2