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HomeMy WebLinkAbout89 12-10-1957ORDINANCE NO. 89 AN ORDINANCE PRESCRIBING THE FISCAL. YEAR; PROVIDING FOR TAXATION, RENDITION AND ASSESSMENT OF PROPERTY; PROVIDING FOR A BOARD OF EQUALIZATION AND DESCRIBING THE POWERS THEREOF; PROVIDING FOR THE COLLECTION OF TAXES AND FIXING A DATE WHEN DELINQUENT AND PROVIDING FOR INTEREST, PENALTY AND COLLECTION AFTER DELINQUENCY; PROVIDING FOR CERTAIN PROPERTY TO BE EXEMPT FROM TAXES; PROVIDING A SAVING CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Council of the City of Euless, Texas, has determined that the interests of the public require that a tax be levied upon property located within the City of Euless, Texas, and that the interests of the pub- lic require the enactment of an orderly procedure for the rendition, assess- ment, and taxation of such property, and require a Board of Equalization, and require a means of enforcing the collection of the taxes on said property; now, therefore, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS; ARTICLE I Fiscal Year 1.01. Fiscal Year The fiscal year of the City of Euless, Texas, for accounting, budgeting purposes shall begin on the first day of May of each calendar year and shall terminate on the thirtieth day of April of each next succeeding calendar year. 1.02. Time When Property Liable for Taxation. Beginning January 1, 1958 and each year thereafter, all property shall be listed by the owner thereof for taxation between January 1st and April jst of each year. Any property purchased or acquired on the first day of January shall be listed by or for the person purchasing or acquiring it. ARTICLE II Taxation, Rendition and Assessment 2.01. Rendition. Each person, partnership and corporation owning property within the limits of the City of Euless, Texas, shall, between January 1st and April lst, 1958, and each year thereafter, hand to the ci _ty Assessor - Collector a full, complete and sworn inventory of the property /po'ssessed or controlled by him, her or them, within said limits of said city on the first day of January of the cur- rent year. 2.02. Failure or Refusal_ to Render. Whenever any person shall fall or refuse to make a rendition of his prop- erty for taxes within the time prescribed, the Assessor- d.'oilector shall make an assessment of such person's property for taxes in a suitable form, which assessment shall have the same force as renditions. 2.03. Assessor to Render Back Assessments. The assessor and collector shall also, whenever he finds that any property has not been rendered for taxes for aay previous year or years, make supplement assessment sheets in the names of the owners of such property which he shall keep on file in his office, 2.04. Assessor to Make Unknown - Owners Assessments. The assessor and collector shall also make assessments each year of all real estate belonging to unknown owners, said assessments to be arranged ac- cording to the description of such property and placed in a bound volume. 2.05. Validating Irregular Assessments. Should any property be listed or assessed for taxation after the thirtieth day of April of any year, or should the assessor of taxes or his deputy fail to administer the requisite oath or attest the same in the manner prescribed by law, or should the party rendering property for taxation fail to subscribe to the list, yet the assessment shall, nevertheless, be as valid and binding to all intents and purposes as if made in strict pursuance of law. 2.06. Making Tax Roll. When the assessor or collector shall receive back from the Board of Equalization the bound volumes of the assessment and rendition sheets together with supplemental assessments of property belonging to unknown owners, he shall at once make up his general tax roll in securely bound volumes, in which shall appear a general description of the property rendered by and assessed against each owner, and there shall also appear in said tax rolls a descrip- tion of all property assessed against unknown owners. Said tax roll shall show the valuations placed on all properties in the rendition or assessment and the valuations fixed by the Board of Equalization, and said tax roll shall be com- pleted by October first each year. 2.07. Taxes to be Paid at Office of Assessor - Collector. The Assessor - Collector, after completion of the assessment roll, shall proceed to collect the taxes therein mentioned within the time, and give such notice as may be prescribed by the City Council, and shall call once upon every person taxed, or on the agent or attorney of such person and demand the pay- meat of the tax charged upon his, hers, or their property. If the person is not to be found, then a written demand, specifying the amount of taxes due, left at the residence of some adult member of the family, shall be sufficient demand. Taxes shall be payable on October 1st of each year and it shall be the duty of every person owing any taxes to the City of Euless, Texas to call at the office of the City Assessor - Collector and pay the same before the last day of January of the next year following for which the assessment on which said taxes are made, provided said next day does not fall on Sunday, then to be paid on the next Monday thereafter. 2.08. Delinquent Taxes. All taxes for the year are declared to be delinquent on the first day of February of the year following that for which such taxes were levied, and it is hereby made the duty of the assessor and collector of taxes to collect from each and every person whose taxes are delinquent under the provisions of t1lis 2 .. section, a penalty equal to ten per cent of the amount of such delinquent taxes, together with interest at the rate of 676 per annum from the time said taxes became delinquent. 2.09. Funds Turned Over to the Secretary. The city assessor and collector of taxes shall pay over to the City Secretary on .Monday of each week, all moneys collected by him by virtue of his office, during the preceding week. ARTICLE III Board of Equalization 3.01. Board of Equalization. The City Council shall annually, not later than at its first meeting in May of each year, appoint three commissioners, each to be a qualified voter and a resident and property owner of the City of Euless, Texas, Indio shall com- pose the Board of Equalization and the council shall fix the time for the meeting of said Board of Equalization. 3.02. Powers and Duties of Board. Said Board of Equalization shall have such powers and duties as are de- fined in Articles 1048 to 1056 inclusive, of the Revised Civil Statutes of Texas, 1925, as amended, and the members thereof shall take the oath pre- scribed by Article 1048 of said Statutes, before entering upon their duties. 3.03. Annual Meeting of Said Board. Said Board of Equalization shall convene annually at the time fixed by resolution of the City Council to receive all the assessment lists and books of the Assessor-Collector of taxes for examination, correction, equalization, appraisement and approval; and at all meetings of said board the City Secretary shall act as secretary thereof. The Board may adjourn said meetings as may seem necessary or advisable to the Board, except that all of the work of the Board shall be completed by the first day of August of each year. 3.04. Shall Value Property. The Board of :Equalization shall cause the assessor and collector of taxes to bring before them at the time fixed, all of the assessment lists and boobs of the assessor and collector, for their examination that they may see that each and every person has rendered his property at a fair and marketable value; and said board shall have power to send for persons and papers to swear and qualify persons who testify, to ascertain the value of such property; and if they are satisfied it is too high they shall lower it to its proper value; and if too low they shall raise it to its proper value. Said board shall also have power to correct any errors that may appear on the assessor2s and collector2s books. Said Board of Equalization shall equalize as nearly as possible the valuation of the property rendered to and as assessed by the Assessor"Collector. 3.05. Unrendered Property List to be Examined The assessor and collector at the same time he delivers to said board his list and books hereinbefore provided for, shall also furnish each a certified list of the names of all persons who refuse to swear or qualify or sign the oath as required by law, together with a list of the property of such persons 3 - situated within the corporate limits of said City of Euless, Texas, as made by him through other information; and said board shall examine said list and appraisement of property so listed. 3.06. Complaint. Any person may file with said board at any time before final action of said board a complaint as to the assessment of his or .any other person's property and said board shall hear said complaint; and person filing said complaint shall have the right to have witnesses summoned to sustain the said complaint as to such assessment. 3.07. Notice to Property Owners. In all cases where the Board of Equalization shall find it their duty to raise the value of any property appearing on the list or books of the assessor and collector, they shall, after having fully examined such list and books and corrected all errors appearing therein, adjourn to a day not less than ten nor more than fifteen after the date of the adjournment, and shall cause their secretary to give written notice to the owner of such property or the person rendering such property at the time to which said board may have adjourned, that such owner or person rendering such property may at that time appear and show pause why the value of said property should not be raised; said notice may be served by depositing the same addressed to the owner or person rendering the said property at his last known place of address, and postage paid, in the Post Office of said City of Buless, Texas. 3.08. Board to Lower Values. Said board shall meet at the time specified in said order of adjournment and shall hear all persons the value of whose property has been raised and if it is satisfied that such value has been raised too high, shall lower the same to its proper value. 3.09. Approval of Lists and Rolls by Board. Said board after they have finally examined and equalized the value of all property on the assessor2s and collectors list of rendition shall ap- prove said lists, and return them together with the list of unrendered property, that said assessor and collectormay make up therefrom his general rolls. 3.10. Action of Board Final. The action of said board on raising or lowering the value of property as herein before provided for shall be final and shall not be subject to re- vision, by any tribunal thereafter. ARTICLE IV Delinquent Taxes 4.01. Annual R,port. The assessor and collector shall also make itemized annual reports under oath, which shall be filed with the City Secretary not later thal the first Monday in April of each and every year, in which shall be shown; a. Insolvent list, which shall contain the names of all persons assessed with personal property and poll tax only when he has been unable to collect the taxes. .. 4 .. b. Errors in assessments, under which head he shall enter such erron- eous and double assessments found on the rolls as entitle him to credit for taxes thereon and all reductions or alterations made by the City Commission, or Board of Equalization, or other lawful authority. c. Former delinquent list, which shall contain such lands and lots as are delinquent for preceding year only and which have not been theretofore sold to the City or reported delinquent with all the unpaid taxes against the owner thereof, including taxes on personal property and poll tax. 4.02. Suit to Be Brought. A complete list of all tracts of land on which the taxes are delinquent together with the amount of taxes, penalties, costs and interest due thereon shall be delivered to the City Attom ey who shall at once file suits to en- force the collection of same; sugh suits shall be governed by the law appli- cable in suits brought to enforce delinquent State and County taxes, and the City Attorney s J11 be allowed the same fees as the County or District Attorney in such cases. ARTICLE V Exempt Property 5.01. The following property situated within the City of Euless, Texas, shall be exempt from taxation, to —wit; Public property used for public pxrposes, actual places of religious worship, also any property owned by a church or by a strictly reli- gious society for the exclusive use as a dwelling place for the Ministry of said church or religious society, and which yields no revenue whatever to such church, or religious society; provided that such exemption shall not extend to more property than is rea- sonably necessary for a dwelling place; places of burial not held for private or corporate profit; public school houses and equipment. Provided, however, that said schools, churches and other organizations or institutions desiring the right of exemption of the properties hereinabove mentioned, shall first prepare and file with the Tax Assessor and Collector of the City, a complete itemized statement of all of said property, and every kind whatsoever, which is claimed to be exempt from taxation under the pro- visions of this ordinance, and all property not so listed shall be assessed and it shall be the duty of the Assessor and Collector to make levy on the same, and for the Taal Assessor and Collector to collect the said taxes. Said itemized list of exemptions when made by said schools, churches or other organizations or institutions shall be sworn to by some officer of said schools, churches, or other organizations or institutions familiar with the facts and when the same has been filed with the Assessor and Collector same shall be filed in his office, subject to inspection at any time by any person desiring to see the same. ..5— nr1 ORDINANCE PRESCRIB- ING THE FISCAL YEAR; PROVIDING FOR TAXATION, RENDITION AND ASSESS- MENT OF PROPERTY; PRO- VIDING FQP `;A BOARD OF EQUALIZA'r., jN; AND DES -, CRIBIN.G';t�;'HE POWERS THEREOI=;`; P R OVIDING FOR' THE CbELECI'i_`J OF TAX- ES AND FIXING A DATE WHEN DELINQUENT AND. PROVIDING FOR INTEREST, PENALTY AND COLLECT- ION AFTER DELINQUENCY;, PROVIDING FOR CERTAIN PROPERTY TO BE EXEMPT .'E OF TEXAS: �)F TARRANT: LEGAL AFFIDAVIT FROM TAXES; PROVIDING A S AV I N G C L A U S E; AND'• me, the undersigned authority on this day personally appeared PROVIDING AN EFFECTIVE DaTE. fcBrayer, known to me to be a credible person, who first being sworn, ADOPTED this the 10th day of December, 1957, d upon his oath said: s/ Ernest Millican, Jr, Mayor e is the publisher of the Mid - Cities —News , (SEAL) ' er which has been regularly and continuously published and of gen- ATTEST: .s/ Thos. A. Kennard :atlon in the City /Town of zuie s a -,Tex@ a , City Secretary )d of more than one year next preceding the first publication of the THE STATE OF TEXAS ) �' 00NTY OF TARRANT CI7T'OF EULESS ) Legal Nnuce 1, tars. A. Kennard, City Sec- retary of the City of Euless, 'e caused said notice to be published in said newspaper on the follow - Texas, do hereby certify that, the foregoing is a true and correct copy of the Caption. Dec. 19 y 1957 of Ordinance No. 89, duly pre- sented and adopted by the City Council of said City of Euless, Texas, at a meeting held on the 10th day of December, 1957. as same appears in the min- he attached is a true and correct copy of said notice as published on utes of said meeting. WITNESS MY HAND AND In SEAL OF THE CITY OF EU- LESS, TEXAS, this the 16th i day of December, 1957. I s/ Thos. A. Kennard i City Secretary'; (SEAL) ( to and subscribed before me, this the__3Lx_3: —day 195-g___. Notary Public, Tarrant Countv. -1 _ 1 . ARTICLE VI Saving Clause 6.01. Should any section, article, provision or part of this ordinance be de- clared to be unconstitutional and void by any court of competent jurisdiction, such decision shall in no way effect the validity of any of the remaining parts of this ordinance unless the part held unconstitutional or void is in- separable from and indispensable to the operation of the remaining parts. The City Council hereby declares that it would have passed those parts of this ordinance which are valid and omitted any parts which may be unconstitutional if it had known that such parts were unconstitutional at the time of the passage of this ordinance. ARTICLE VII Effective Date 7001. This ordinance shall take effect and be in full force and effect from and after the date of its passage and publication as provided by law. PASSED AND APPROVED AND ADOPTED this 10th day of December , 19 57. I , ATTEa .� CITY SECRM- Y The above and foregoing ordinance was passed at a regular meeting of the City Council of Euless, Tetras, on the 10th day of Dece� r�be�r, 19 57 by a vote of 4 AYE 2 S and �0 NO 2 S. 6 — N 0 T -I C E AN ORDINANCE PRESCRI3ING THE FISCAL YEAR; PROVIDING FOR TAXATION, RENDITION AND ASSESSMENT OF PROPERTY; PROVIDING FOR A BOARD OF EQUALIZATION AND DESCRIBING THE POWERS THEREOF; PROVIDING FOR THE COLLECTION OF TAXES AND FIXING A DATE WHEN DELINQUENT AND PROVIDING FOR INTEREST, PENALTY AND COLLECTION AFTER DELINQUENCY; PROVIDING FOR CERTAIN PROPERTY TO BE EXEMPT FROM TAXES; PROVIDING A SAVING, CLAUSE; AND PROVIDING AN EFFECTIVE DATE. ADOPTED this the 10th day of December, 1957, COUNTY OF TARRANT �( CITY OF EULESS I, Thos. A. Kennard, City Secretary of the City of Euless, Texas, do hereby certify that the foregoing is a true and correct copy of the Caption of Ordinance No. 89, duly presented and adopted by the City Council of said City of Euless, Texas, at a meeting held on the 10th day of December, 1957, as same appears in the minutes of said meeting. WITNESS MY HAND AND SEAL OF THE CITY OF EULESS, TEXAS, this the G- day of December, 1957. Seity Secretary