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TRAVEL TRAILER EXEMPTION
ORDINANCE NO. 02-3322
AN ORDINANCE OF THE CITY OF PLAINVIEW EXEMPTING
CERTAIN TRAVEL TRAILERS FROM AD VALOREM TAXATION;
CUMULATIVENESS CLAUSE; CONFLICTS CLAUSE;
SEVERABILITY CLAUSE; AND EFFECTIVE DATE.
WHEREAS, the Governor of Texas signed House Bill 2076, passed by the
77th Legislature, and the voters approved a constitutional amendment (H JR 44)
allowing local taxing entities the option to exempt from ad valorem taxation
certain travel trailers; and
WHEREAS, the City Council of the City of Plainview desires to grant such
exemption;
NOW, THEREFORE, THE CITY OF PLAINVIEW HEREBY ORDAINS:
Section I
The City of Plainview hereby grants an exemption for travel trailers from ad
valorem taxation, regardless of whether such is real or personal property, if:
(a) On January 1 of the applicable tax year, the travel trailer is
registered in this State in compliance with Chapter 502,
Texas Transportation Code, as amended, and
(b) The travel trailer is not held or used for the production of
income.
For purposes of this Ordinance, "travel trailer" shall have the same meaning as
provided in Texas Tax Code Section 11.142, as amended.
Section II
Provisions of this Ordinance are cumulative, and nothing herein shall prevent,
alter, or diminish the applicability or enforcement of other Ordinances restricting,
regUlating, or governing the subject matter herein.
Section III
If any section, subsection, sentence, clause, phrase, or portion of this Ordinance
is for any reason held invalid or unconstitutional by any court of competent
Ordinance No. 02-3322
Travel Trailer Exemption
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jurisdiction, such portion shall be deemed a separate, distinct, and independent
provision, and such holding shall not affect the validity of the remaining portions
hereof.
Section IV
All Ordinances or portions of any Ordinance of the City of Plainview, Texas, in
conflict herewith are hereby amended to conform with the provision hereof.
Section V
This Ordinance shall be of full force and effect upon its pasSage.
PASSED AND APPROVED on first reading this 26th day of March, 2002.
PASSED AND APPROVED on second reading thiS 23rd day of April,
2002.
APPROVED AS TO CONTENT:
Belinda Hinojosa
City Secretary
APPROVED AS TO FORM:
ly Hatcl~
City Attorney
Ordinance No. 02-3322
Travel Trailer Exemption
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