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HomeMy WebLinkAbout585 08-28-1979ORDINANCE NO. 585 AN ORDINANCE AMENDING CITY OF EULESS ORDINANCE NO. 522 BY ESTABLISHING A TIME PERIOD FOR MAKING APPLICATION FOR RESIDENTIAL HOMESTEAD EXEMPTION FOR THE ELDERLY; PROVIDING FOR SUBSEQUENT NOTI- FICATIONS OF ANNUAL FILINGS; PROVIDING A SEVER - ABILITY CLAUSE; AND AN EFFECTIVE DATE. WHEREAS, Article 8, Section 1 -b of the Constitution State of Texas authorizes the governing bodies of Texas municipalities to exempt a portion of the assessed value residence homesteads of persons 65 years of age or older all ad valorem taxes levied by such municipality, and of the of from WHEREAS, the City Council of the City of Euless, Texas as the governing body of such City did, by ordinance, provide a homestead exemption for such persons, and WHEREAS, applicable Texas law requires an annual application for such exemptions, and WHEREAS, for the orderly adminstration and certification of the ad valorem taxes of the City of Euless, Texas, it is the desire of the City Council to establish an annual time period for the making of such application for exemption. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS: I. Chapter 5 of the Code of Ordinances, City of Euless, Texas, is amended by the addition of the following new Section 5 -2 and Section 5 -3. Existing Sections 5 -3 and 5 -4 of such Chapter 5 is amended to hereafter be Sections 5 -4 and 5 - -5. Section 5 -2. To be eligible for the residential homestead exemption from ad valorem taxes levied by the City of Euless, Texas, for those persons 65 years of age or older, the person seeking such exemption shall make application therefor on forms prescribed by the Tax Assessor - Collector for the City of Euless, Texas, between January lst and April 30th of each year. Eligible persons making such application within such period shall be qualified for such exemption from ad valorem taxes levied by the City for the year in which such application is made. Section 5 -3. Once a person has qualified for such exemption, as above provided, the Tax Assessor - Collector of the City of Euless, Texas, will thereafter mail to such qualified applicant an annual application for continued exemption each year so as to enable such person to make continued application for such exemption in a timely fashion. The failure of the Tax Assessor - Collector of the City of Euless, Texas, to mail annual applications to qualified applicants shall not constitute a waiver by the City of Euless, Texas, of the requirement that the application for exemption be filed between January lst and April 30th of each year. It shall be the responsibility of those persons seeking the exemption provided for to complete, sign and file with the Tax Assessor - Collector of the City of Euless, Texas, the application for exemption form by no later than April 30th of each year to be eligible for such annual exemption. This requirement of subsequent annual notice shall terminate in the event the ownership of the property to which the exemption shall have been effected has been trans- ferred from the applicant or, in the event the applicant fails to renew the exemption for any year. II. Severability Clause. That it is hereby declared to be the intention of the City Council that the sections, paragraphs, sen- tences, clauses and phrases of this ordinance are severable, and if any 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. III. 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 GIVEN FIRST READING at a regular meeting of the Euless City Council on the 14th day of August, 1979; by a vote of 3 ayes, 0 nays and 0 abstentions; GIVEN SECOND READING, PASSED AND APPROVED at a regular meeting of the Euless City Council on the 28th day of August , 1979; by a vote of _5 ayes, -2- 0 nays and 0 abstentions. APPROVED: Harold Samuels, Mayor ATTEST: Della Houy, Ci y Secre ry APPROVED AS TO FORM: M. Ro ert McFarlan , ity Attorney Qcic