HomeMy Public PortalAboutOrdinance No. 1218-11 12-13-20111218-11
CITY OF RICHLAND HILLS ORDINANCE NO.
AN ORDINANCE OF THE CITY OF RICHLAND HILLS, TEXAS,
AMENDING THE RICHLAND HILLS CITY CODE BY ADDING A NEW
SECTION 78-64 "GOODS IN TRANSIT", PROVIDING FOR THE AD
VALOREM TAXATION OF TANGIBLE PERSONAL PROPERTY IN
TRANSIT OR "SUPER FREEPORT" GOODS PURSUANT TO SECTION
11.253 OF THE TEXAS TAX CODE, FOR TAX YEAR 2012 AND FOR
EVERY YEAR THEREAFTER; AND PROVIDING FOR THIS
ORDINANCE TO TAKE IMMEDIATE EFFECT.
WHEREAS, the City of Richland Hills, Texas is a home rule city acting under its charter
adopted by the electorate pursuant to Article XI, Section 5 of the Texas Constitution and Chapter
9 of the Texas Local Government Code; and
WHEREAS, in 2001, the Texas Legislature approved Senate Joint Resolution 6, which
was subsequently approved by the eligible voters of the State of Texas authorizing a "super
freeport" property tax exemption for certain tangible personal property; and
WHEREAS, the Texas Legislature in the 80th Legislative Session approved House Bill
621 (hereinafter referred to as "HB 621 "), as the enabling statute for the "super freeport"
property tax exemption approved by the voters in 2001; and
WHEREAS, Section 11.253(j) ofthe Texas Tax Code provided that municipalities, may
in the manner required for official action by the governing body, provide for the taxation of
goods-in-transit otherwise exempt pursuant to Section 11.253(b) of the Texas Tax Code, and not
exempt under other law; and,
WHEREAS, the Texas Legislature in the 82nd first special session passed Senate Bill 1
which amended Section 11.253 of the Texas Tax Code to redefine and again exempt goods in
transit from taxation unless municipalities, pursuant to new Section j-1 of Section 11.253 of the
Tax Code, again enact measures taxing such goods in transit by an ordinance passed between
October 1, 2011 and before December 31, 2011, after a public hearing thereon; and
WHEREAS, the City Council held a public hearing prior to the passage of this
Ordinance, consistent with Senate Bill 1 and Section 11.253 ofthe Texas Tax Code; and
WHEREAS, the City Council finds and determines that the super freeport exemption,
as authorized by Section 11.253 of the Texas Tax Code, is not in the best interest of the City of
Richland Hills, Texas.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF RICHLAND HILLS, TEXAS:
c:~Documentsana seningsUkenaeay~Local settings\Temporary Internet Files\Content.0utlook\TF3VLLKK\Super
Freeport Ordinance.docx Page i
SECTION 1.
That the findings set forth above are incorporated into the body of this Ordinance as if
fully set forth herein.
SECTION 2.
That the Richland Hills City Code is hereby amended by adding section 78-64, which
shall reads as follows:
"Sec. 78-64 Goods in transit.
Goods in transit, as defined by section 11.253, Texas Tax Code, which are not exempt from
taxation under other law, shall be subject to ad valorem taxation for tax year 2012 and for every
year therea$er and shall not be exempt from taxation as provided by, and in accordance with,
Section 11.253 of the Texas Tax Code."
SECTION 3.
This Ordinance shall be in full force and effect from and after its passage, and it is so
ordained.
PASSED AND APPROVED on this ~ ~ day of ~Q.C..lZYV~ ~.2~.. , 2011 at a
regular meeting ofthe City Council ofthe City of Richland Hills, Texas.
r C/
HONORABLE DAVID RAGAN, MAYOR
ATTEST:
!,
INDA CANTU, TRMC, CITY SECRETARY _ y : ~ • ~ ':~ T
_~
_- 1 'a
11 =`~. ~~~
EFFECTIVE: ~ cam- 1 ~ - o~.,.p 11
APPROVED AS TO FORM AND LEGALITY: ~, ~~
''~au~uiiin-~t~~~~~
~i/<~.
,CITY ATTORNEY
C:\Documentsand Settings\Ikennedy\Local Settings\Temporary Internet Files\Content.0utlook\TF3VLLKK\Super
FreeportOrdinance.docx Paget