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HomeMy WebLinkAbout522 09-13-1977ORDINANCE NO. 522 AN ORDINANCE AMENDING SECTION 5 -1 OF CHAPTER 5 OF THE CODE OF ORDINANCES, CITY OF EULESS, TEXAS, TO INCREASE THE AD VALOREM EXEMPTION OF RESIDENCE HOMESTEADS OF RESIDENTS OF THE CITY OF EULESS SIXTY -FIVE (65) YEARS OF AGE OR OLDER FROM THREE THOUSAND DOLLARS ($3,000.00) TO SEVEN THOUSAND DOLLARS ($7,000.00) OF THE ASSESSED VALUE OF SUCH RESIDENCE. WHEREAS, Section 1 -b of Article VIII of the Constitution of the State of Texas authorizes political sub- divisions to exempt from ad valorem taxation a portion of the value assessed as to residence homesteads of residents who are sixty -five (65) years of age or older, and WHEREAS, the City of Euless, Texas, now exempts the sum of Three Thousand Dollars ($3,000.00) of the assessed value of residence homesteads for such citizen and desires to increase such exemption to a sum of Seven Thousand Dollars ($7,000.00). NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS: I. From and after the effective date of this ordinance, Section 5 -1 of Chapter 5 of the Code of Ordinances, City of Euless, Texas, shall be and read as follows: Sec. 5 -1. Homestead ad valorem tax exemption for persons sixty -five (6 5 ) or over - Granted. From and after January 1, 1978, and upon compliance with the requirements hereafter set forth, there shall be exempted the sum of seven thousand dollars ($7,000.00) of the assessed value of resi- dence homesteads of residents of the City of Euless, Texas, who are sixty -five (65) years of age or older from all ad valorem taxes thereafter levied by such city. II. 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. III. The exemption herein created shall not apply to any ad valorem tax heretofore pledged for the payment of any debt of the City of Euless, Texas, if the cessation of such levy would impair the obligation of the contract by which such debt was created and the Tax Assessor - Collector of the City of Euless shall have the authority to continue any such levy and collect the tax against such homestead property at the same rate as the tax so pledged until any such debt be finally discharged. !AW Severaabbiilliity.. The provisions of this ordinance shall be, and they are, - declared to be severable, and should any portion thereof be declared to be invalid for any reason by a Court of competent jurisdiction, such holding shall not effect the remain- ing portions hereof. APPROVED AND ADOPTED on final reading on-the- 13th day of September , 1977. ATTEST: City Secretary APPROVED AS TO F City Attorney APPROVED: i A ✓� 4 1 a4vv�_ Mayor -2-