ORD 1991-17 - Adopt Property Tax Exemption 07-30-1991ORDINANCE NO. 91 - -17
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF HUNTSVILLE, TEXAS,
ADOPTING THE PROPERTY TAX EXEMPTION (FREEPORT EXEMPTION) UNDER
ARTICLE VIII, SECTION 1 -J, OF THE TEXAS CONSTITUTION BEGINNING WITH
THE 1992 TAX YEAR; AND MAKING OTHER PROVISIONS AND FINDINGS RELATED
THERETO.
WHEREAS the seventy -first Texas Legislature enacted a proposed
constitutional amendment that was submitted to the voters and
approved on November 7, 1989, for the purpose of exempting certain
tangible personal property from ad valorem taxation; and
WHEREAS the voters of Walker County approved that measure; and
WHEREAS On December 5, 1989, the City Council of the City of Huntsville,
Texas, delayed implementation of that exemption as provided by the
Texas Constitution by adopting Ordinance No. 89 -40; and
WHEREAS the City Council of the City of Huntsville now desires to implement
the Constitutional Amendment;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY OF HUNTSVILLE, TEXAS, THAT:
SECTION 1: The City of Huntsville rescinds its action to tax the property
otherwise exempt under Article 8, Section 1 -j of the Texas
Constitution (Texas Tax Code § 11.251).
SECTION 2: This exemption shall apply to each tax year that begins after this
date (January 1, 1992), but shall not apply to the tax year in which
this action is taken.
SECTION 3:
The City Secretary shall forward a copy of this ordinance to the
Walker County Chief Tax Appraiser.
SECTION 4: This ordinance shall take effect immediately upon its adoption.
EXECUTED THIS 30th DAY OF July
, 1991.
CITY OF HUNTSVILLE
W. H. Hodges, ayo
ATTEST:
APPROVED:
Scott Bounds, City Attorney