HomeMy Public PortalAboutOrdinance No. 1485-23 09-25-2023 ORDINANCE NO. 1485-23
AN ORDINANCE OF THE CITY OF RICHLAND HILLS, TEXAS AFFIXING
AND LEVYING MUNICIPAL AD VALOREM TAXES ON ALL TAXABLE
PROPERTY WITHIN THE CORPORATE LIMITS OF THE CITY OF
RICHLAND HILLS, TEXAS FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024 AT THE RATE
OF $0.522689 PER ONE HUNDRED DOLLARS ($100.00), AND FOR
DIRECTING THE ASSESSMENT THEREOF; PROVIDING FOR A DATE
ON WHICH SUCH TAXES BECOME DUE AND DELINQUENT
TOGETHER WITH PENALTIES AND INTEREST THEREON; PROVIDING
FOR PLACE OF PAYMENT; PROVIDING FOR APPROVAL OF THE TAX
ROLLS PRESENTED TO THE CITY COUNCIL; PROVIDING A
REPEALING CLAUSE; PROVIDING A SAVINGS CLAUSE, PROVIDING
A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, the City of Richland Hills 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 Local Government Code; and
WHEREAS, the City Council of the City of Richland Hills hereby finds that the tax
for the fiscal year beginning October 1, 2023 and ending September 30, 2024, levied for
current expenses of the City and the general improvements of the City and its property
must be levied to provide the revenue requirements of the budget for the ensuing year;
and
WHEREAS, the City Council approved on September 25, 2023 a separate budget
ordinance for the fiscal year beginning October 1 , 2023, and the 2023 Appraisal Roll of
the City of Richland Hills as approved by the Tarrant County Appraisal District; and
WHEREAS, pursuant to Section 26.05 of the Texas Tax Code, the City Council
held a public hearing concerning the proposed tax rate on September 11, 2023, and all
statutory and constitutional requirements concerning the levying and assessing of ad
valorem taxes have been completed in due and correct time; and
WHEREAS, the operations and maintenance tax rate of $0.361700 for the fiscal
year beginning October 1 , 2023 and ending September 30, 2024 is greater than the
calculated No New Revenue operations and maintenance tax rate of$0.349471 , and the
total tax rate of $0.522689 for the fiscal year beginning October 1 , 2023 and ending
September 30, 2024 is lower than the total tax rate that was adopted for the fiscal year
beginning October 1, 2022 and ending September 30, 2023; and
WHEREAS, the City Council has approved separately each of the two components
of the tax rate set forth.
NOW, THEREFORE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF RICHLAND HILLS, TEXAS, THAT:
SECTION 1.
The findings set forth above are incorporated into the body of this Ordinance as if
fully set forth herein.
SECTION 2.
There is hereby levied and ordered to be assessed and collected for the fiscal year
beginning October 1 , 2023, and ending September 30. 2024, and for each fiscal year
thereafter until it be otherwise provided and ordained, on all taxable property, real,
personal and mixed, situated within the corporate limits of the City of Richland Hills,
Texas, and not exempt from taxation by the constitution of the State of Texas and valid
state laws, an ad valorem tax rate of$0.522689 on each One Hundred Dollars ($100.00)
assessed value of taxable property, which tax rate is apportioned and distributed as
follows:
(a) For the purpose of defraying the current maintenance and operation
expenses of the City (General Fund): $0.361700 on each One Hundred
Dollars ($100.00) assessed value of taxable property.
(b) For the purpose of creating a Debt Service Fund to pay the interest and
principal on all outstanding indebtedness which shall be applied to the
payment of such interest and maturities of all outstanding bonded
indebtedness: $0.160989 on each One Hundred Dollars ($100.00)
assessed value of all taxable property.
TOTAL tax rate: $0.522689
SECTION 3.
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE
And that the maintenance and operations rate of$0.361700 exceeds the no-new-
revenue maintenance and operations rate of$.349471 , therefore:
THE TAX RATE WILL EFFECTIVELY BE RAISED BY 3.5% PERCENT
AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON
A $100,000 HOME BY APPROXIMATELY $12.
Ordinance No. 1485-23, Page 2 of 4
SECTION 4.
The taxes herein are levied according to law and shall be due and payable on
October 1, 2023, and the same shall become delinquent on February 1, 2024. Should
any taxpayer fail to make payment before the date of delinquency, a penalty and interest
as provided by law shall be assessed until the unpaid taxes and penalty have been
satisfied.
SECTION 5.
Pursuant to the authority granted by Section 33.07 of the Texas Tax Code, in the
event that the taxes become delinquent on or after February 1, 2024 but not later than
May 1, 2024 and that remain delinquent on July 1, 2024, and in the event such delinquent
taxes are referred to an attorney for collection, an additional amount of twenty percent
(20%) of the total amount of tax, penalty and interest then due shall be added as collection
costs to be paid by the taxpayer.
SECTION 6.
Pursuant to the authority granted by Section 33.08 of the Texas Tax Code, the City
further provides that all taxes that become delinquent on or after June 1, 2024 shall, in
order to defray the costs of collection, incur an additional penalty in the amount of twenty
percent (20%) of the delinquent tax, penalty and interest.
SECTION 7.
The tax roll for tax year 2023 for the City of Richland Hills is hereby approved.
SECTION 8.
Taxes are payable at the office of the Tax Assessor/Collector. The City shall have
available all rights and remedies provided by law for the enforcement of the collection of
taxes levied under this ordinance.
SECTION 9.
All provisions of any ordinance in conflict with this Ordinance are hereby repealed;
but such repeal shall not abate any pending prosecution for violation of the repealed
Ordinance, nor shall the repeal prevent prosecution from being commenced for any
violation if occurring prior to the repeal of the Ordinance. Any remaining portions of
conflicting ordinances shall remain in full force and effect.
SECTION 10.
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
Ordinance No. 1485-23, Page 3 of 4
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 11.
This Ordinance shall be in full force and effect from and after its passage.
APPROVED AND ADOPTED at a regular meeting of the Richland Hills City
Council on September 25, 2023, by a vote of I/ ayes, nays, and !'r
abstentions.
APPROVED:
The Honors le May/Edward opez
ATTEST:
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indsay Rawl'• - • , City Secretary
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Ordinance No. 1485-23, Page 4 of 4