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HomeMy WebLinkAbout612 02-26-1980ORDINANCE NO. 612 AN ORDINANCE ESTABLISHING AN ASSESSMENT RATIO EQUAL TO THE APPRAISED VALUE OF ALL PROPERTY ASSESSED FOR AD VALOREM TAXES WITHIN THE CITY OF EULESS, TEXAS, FOR 1980 AND SUBSEQUENT YEARS; PROVIDING A SEVERABILITY CLAUSE; AN EMERGENCY CLAUSE; AND AN EFFECTIVE DATE. WHEREAS, Article IX of the Charter of the City of Euless and the laws of the State of Texas authorize the City of Euless, Texas, to levy an ad valorem tax on certain real, personal and mixed pro- perty within such City; and WHEREAS, the Euless City Council in previously levying such tax has provided for an assessment ratio to an appraised value of less than 100 %; and WHEREAS, the Legislature of the State of Texas, by recent amendments to the Texas Property Tax Code, has prohibited the use of assessment ratios at less than 100% of appraised value for all taxing entities of the State, commencing January 1, 1981; and WHEREAS, the Euless City Council desires to implement such prohibition for ad valorem taxes levied within such City for 1980. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, IN REGULAR SESSION DULY CONVENED, THAT: I. Commencing with 1980 and for subsequent years all property subject to levy of ad valorem taxes of the City of Euless, Texas, shall be assessed on the basis of 100% of its appraised value. II. The Tax Assessor - Collector of the City of Euless, Texas, shall provide written notice of the adoption of this ordinance to all Euless taxpayers previously rendering their property for 1980 ad valorem taxes and shall permit such taxpayers to again render their property for 1980 ad valorem tax purposes if they so desire. All property owners submitting a rendition of their property for 1980 ad valorem taxes subsequent to the adoption of this ordinance shall be informed by the Euless Tax Assessor - Collector of this ordinance. -1- c.� III. The City Secretary of the City of Euless, Texas, shall pub- lish this ordinance as soon as practicable following its adoption in one or more newspapers of general circulation within the City of Euless, Texas. IV. 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 unconstitu- tionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this oridnance, since the same would have been enacted by the City Council without the in- corporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. V. Emergency Clause. By the affirmative vote of four or more of its me-mbers, t e City Council declares that this is an ordinance for the immediate preservation of the public peace, property, health, and safety, and is an emergency measure within the meaning of Article II, Section 11 of the City Charter; and the requirement that it be read at two meetings, as specified in Section 11, is hereby dispensed with. . VI. Effective Date. This ordinance shall be in full force and effect from and a T t -er its passage and publication as provided by the Euless City Charter and the laws of the State of Texas. PRESENTED AND PASSED on first and final reading on the 26th day of February, 1980, at a regular meeting of the City Council of the City of Euless, Texas, by a vote of _5 ayes, 0 nays and 0 abstentions. ATTEST: Della Houy, City S retary APPROVED: Harold Samuels, Mayor -2- s A -lr�/ -3-