HomeMy Public PortalAboutOrdinance No. 1092-07 08-28-2007 CITY OF RICHLAND HILLS ORDINANCE NO. 1092-07
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
RICHLAND HILLS, TEXAS PROVIDING FOR THE TAXATION OF
GOODS-IN-TRANSIT OTHERWISE EXEMPTED UNDER SECTION 1.
SUBCHAPTER B, CHAPTER 11, SECTION 11.253, SUBSECTION b, TAX
CODE.
WHEREAS, House Bi11621, approved by the 80th Texas Legislature amends Subchapter
B, Chapter 11, Tax Code by adding Section 11.253; and
WHEREAS, Subsection (a)(2) of Section 11.253 defines "Goods-in-transit" to include
tangible personal property acquired in or imported into this state to be forwarded to another
location in this state or outside this state and will be transported to another location in this state or
outside this state not later than 175 days after the date the person acquired the property or imported
the property into this state; and
WHEREAS, Subsection (b) of the added Section 11.253 entitles a person to an exemption
from taxation of the appraised value of that portion of the property that consists ofgoods-in-transit;
and
WHEREAS, Subsection (j) of the added Section 11 provides that the governing body of a
taxing unit may, by official action, provide for the taxation of goods-in-transit which would
otherwise be exempt under Subsection (b) of the added Subsection 11.253 and which are not
exempt under other law; and
WHEREAS, the governing body must conduct a public hearing prior to the official action;
and
WHEREAS, the City Council, as the governing body of the City, has conducted such a
public hearing, and following that hearing, has determined that the City should provide for the
taxation of goods-in-transit which would otherwise be exempt under Subsection (b) of the added
Subsection 11.253 and which are not exempt under other law;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
RICHLAND HILLS, TEXAS;
SECTION 1.
The City Council of Richland Hills, Texas has conducted a public hearing as required by
Section 1-n(d), Article VIII, Texas Constitution prior to the adoption of this resolution.
SECTION 2.
The City Council of Richland Hills, Texas hereby provides for the taxation of
goods-in-transit which would otherwise be exempt under Subchapter B, Chapter 11, Section
11.253(b), Tax Code and which are not exempt under other law.
SECTION 3.
PROVISIONS CUMULATIVE
This ordinance shall be cumulative of all provisions of ordinances and of the Code of
Ordinances of the City of Richland Hills, Texas, as amended, except where the provisions of this
ordinance are in direct conflict with the provisions of such ordinances and such Code, in which
event the conflicting provisions of such ordinances and such Code are hereby repealed.
SECTION 4.
PROVISIONS SEVERABLE
It is hereby declared to be the intention of the City Council that the phrases, clauses,
sentences, paragraphs, and sections of this ordinance are severable, and if any phrase, clause
sentence, paragraph or section of this ordinance shall be declared unconstitutional by the valid
judgment or decree of any court of competent jurisdiction, such 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 unconstitutional phrase, clause, sentence, paragraph or section.
SECTION 5.
RIGHTS AND REMEDIES SAVED
All rights and remedies of the City are expressly saved as to any and all violations of the
provisions of the City Code amended or revised herein, or any other ordinances affecting the
matters regulated herein which have accrued at the time of the effective date of this ordinance; and,
as to such accrued violations and all pending litigation, both civil and criminal, whether pending in
court or not, under such ordinances, same shall not be affected by this ordinance but may be
prosecuted until final disposition by the courts.
SECTION 6.
EFFECTIVE DATE
This ordinance shall be in full force and effect from and after its passage as required by
law, and it is so ordained.
PASSED AND APPROVED ON THIS DAY OF 2007.
ORDINANCE PROVIDING FOR THE TAXATION OF GOODS-IN-TRANSIT OTHERWISE EXEMPTED
UNDER SECTION 1. SUBCHAPTER B, CHAPTER 11, SECTION 11.253, SUBSECTION b, TAX CODE Page 2 of 3
H:\AGENDA\8.28.07\8.28.07 130RD. DOCX
L
ONORABLE DAV . RAGAN, MAYOR
ATTE T:
\\\\\111111111111///////
L DA CANTU, CITY SECRETARY ~\O~:'~ / •'••~cA
~
EFFECTIVE: pp _c~ /
ti;
APPROVED AS O ORM AND LEGALITY: . • ,
~~'''////n V I I I n1\\\\`~~
TIM G. SRALLA, CITY ATTORNEY
ORDINANCE PROVIDING FOR THE TAXATION OF GOODS-IN-TRANSIT OTHERWISE EXEMPTED
UNDER SECTION 1. SUBCHAPTER B, CHAPTER 11, SECTION 11.253, SUBSECTION b, TAX CODE Page 3 of 3
H:\AGENDA\8.28.07\8.28.07 130RD. DOCX