HomeMy WebLinkAbout1340 09-08-1998ORDINANCE NO. 1340
AN ORDINANCE RESCINDING ORDINANCE NO. 1018 TO
PROVIDE FOR THE EXEMPTION OF FREEPORT GOODS
FROM AL VALOREM TAXATION; IPROV[1DING THIS
ORDINANCE BE CUMULATIVE; PROVIDING A
SEVERABILITV CLAUSE; PROVIDING FOR INJUNCTIONS;
AND PROVIDING AN EFFECTIVE DATE
WHEREAS, Article Vil1, Section 1-j, Subsection (a) of the Texas Constitution, and Section
11.251 of the Texas Property Tax Code, exempts from taxation certain tangible personal
property referred to as "freeport goods ", unless the governing body of the taxing authority
elected to tax said property; and
WHEREAS, pursuant to Ordinance No. 1018, the City Council of the City of Euless did
elect to tax said "freeport goods "; and
WHEREAS, the City of Euless now desires to rescind Ordinance No. 1018 in order to
allow the exemption of "freeport goods ";
NOVO, THEHREFORE, LSE IT ORDAINED BY THE CITY COM1i UL OF THE CITY OF
EULES S, TEENAS
That Ordinance No. 1018 is hereby rescinded, and that tangible personal property
located in the City of Euless and described in Article VIII, Section 1-j, Subsection (a),
Texas Constitution, and Section 11.251, Texas Property Tax Code, shall be exempt from
taxation and said exemption shall apply to each tax year that begins after the date this
ordinance is approved.
This ordinance shall be and is hereby declared to be cumulative of all other
ordinances of the City of Euless and this ordinance shall not operate to repeal or affect any
of such other ordinances except as herein specifically provided or insofar as the provisions
thereof might be inconsistent or in conflict with the provisions of this ordinance, in which
event such conflicting provisions, if any, in such other ordinance or ordinances are hereby
repeated.
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.
IV.
Any violation of this ordinance can be enjoined by a suit filed in the name of the City
of Euless in a court of competent jurisdiction, and this remedy shall be in addition to any
penal provision in this ordinance or in the Code of the City of Euless.
V.
EFFECTIVE DATE. This ordinance shall be in full force and effect from and after
its passage and publication as provided by the Euless City Charter and the laws of the
State of Texas.
PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular
meeting of the Euless City Council on the 8th day of September, 1998, by a vote of 7
ayes, 0 nays, and 0 abstentions.
:'■:M
M ayor
,ATTEST:
us n Crim, MC, City Secretary
APPROVED AS TO FORM
ob McFarlan , Attorney
ORDNANCE MO. 1340, Pacify 2 OIL 2