ORDINANCE NUMBER  417

 

 

AN ORDINANCE OF THE CITY OF GRANITE SHOALS, TEXAS, IMPLEMENTING SECTION 1-B(H), ARTICLE VIII, TEXAS CONSTITUTION, AND SECTION 11.261, TEXAS TAX CODE, TO LIMIT CITY PROPERTY TAXES ON THE HOMESTEAD OF DISABLED PERSONS AND PERSONS AGE 65 OR OLDER; AND PROVIDING FOR RELATED MATTERS.

 

 

            WHEREAS, Article VIII, Sec. 1-b(h), Tex. Const., was amended in September 2003 to permit the Legislature to authorize local governments to provide that the ad valorem taxes on the residence homestead of disabled persons and persons age 65 or older will not be increase so long as that person owns the homestead; and

 

            WHEREAS, in anticipation of the voters approving the constitutional amendment the Legislature adopted Sec. 11.261, Tex. Tax Code, effective January 1, 2004; and

 

            WHEREAS, the City Council desires to exercise the authority granted by Art. VIII, Sec. 1-b(h), Tex. Const., and Sec. 11.261, Tax Code;

 

 

NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GRANITE SHOALS, TEXAS:

 

SECTION 1.  Limitation of Taxes.  Pursuant to the authority granted by the above referenced constitutional amendment and Sec. 11.261, Tex. Tax Code, the total amount of ad valorem taxes imposed by the City on the residence homestead of a person who is disabled or sixty-five (65) years of age or older may not be increased while such person or that person’s spouse who is disabled or sixty-five (65) years of age or older retains the residence homestead exemption on the residence.

 

SECTION 2.  Section 11.261 Implemented.  Sec. 11.261, Tex. Tax Code, is hereby adopted and applicable to ad valorem taxes levied and assessed by the City of Granite Shoals on the residence homesteads of disabled persons and persons sixty-five (65) years of age or older within the City.  The terms, provisions, procedures and exceptions provided in Sec. 11.261, Tex. Tax Code, shall be applicable to the limitation on City ad valorem taxes on qualifying homesteads, and are incorporated herein as if set forth herein verbatim.

 

SECTION 3.  Repeal of Conflicting Ordinances.  All ordinances or parts of ordinances of the City of Granite Shoals in conflict with this ordinance are hereby amended and repealed to the extent of such conflict.

 

SECTION 4.  Severability.  If any provision of this ordinance or the application of any provision to any person or circumstance is held invalid, the invalidity shall not affect other provisions or applications hereof which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are declared to be severable.

 

SECTION 5.  Effective Date.  This ordinance shall take effect immediately on the date of its final adoption set forth below.

 

 

PASSED AND APPROVED on by the City Council of Granite Shoals, Texas at a meeting on the 12th  day of October, 2004, at which a quorum was present and for which due notice was given pursuant to TEX.GOV’T CODE 551.041 et.seq. (Vernon 1996, Supp.1)

 

 

 

            /s/______________________________

                                                                        Pat Crochet, Mayor

 

 

 

ATTEST:

 

/s/______________________________

Ronda Reichle, City Secretary