HomeMy WebLinkAboutOrd No. 11-3565ORDINANCE AMENDMENT
ORDINANCE NO. 11 -3565
AN ORDINANCE AMENDING CHAPTER 23, TAXATION, OF THE CITY
OF PLAINVIEW CODE OF ORDINANCES TO TAX TANGIBLE
PERSONAL PROPERTY IN TRANSIT WHICH WOULD OTHERWISE BE
EXEMPT PURSUANT TO TEXAS TAX CODE, SECTION 11.253;
CUMULATIVENESS CLAUSE; CONFLICTS CLAUSE; SEVERABILITY
CLAUSE; AND EFFECTIVE DATE.
WHEREAS, the 82 Texas Legislature in Special Session enacted Senate Bill
1 to take effect on September 1, 2011, which would require a taxing unit to take action,
in the required manner, after October 1, 2011, to provide for the taxation of goods -in-
transit; and
WHEREAS, Tex. Tax Code, §11.253(j -1), as amended, allows the governing
body of a taxing unit, after conducting a public hearing, to provide for the continued
taxation of such goods -in- transit; and
WHEREAS, the City Council of the City of Plainview, having conducted a public
hearing as required by Texas Constitution, Article VIII, Section 1 -n(d), and Tex. Tax
Code §11.253(j -1) is of the opinion that it is in the best interests of the City to continue
to tax such goods -in- transit.
NOW, THEREFORE, the City of Plainview hereby ordains that:
SECTION I
The City of Plainview Code of Ordinances, Chapter 23, Taxation, Article I, In
General, is hereby amended as follows:
Sec. 23 - 6. Freeport tax.
All of that property described in the Texas Constitution, Article VIII, Section 1j,
shall be fully taxable in the City beginning January 1, 1990, and in conjunction with the
goods -in- transit, as defined in Tex. Tax Code §11.253(a)(2), as amended by House Bill
621, enacted by the 80 Texas Legislature in Regular Session Senate Bill 1, enacted by
the 82 Texas Legislature in Special Session , ,^ shall remain subject to taxation by
the City of Plainview, Texas until such time that official action rescinds, repeals, or
otherwise determines the exemption prescribed by Subsection (b) will apply.
Ordinance No. 11 -3565
Freeport Taxes Page 1 of 3
157
158
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
All ordinances or portions of any ordinance of the City of Plainview, Texas in
conflict herewith, are hereby amended to conform with the provisions hereof.
SECTION IV
Severability is intended throughout and within this Article. If any provision, including
any section, paragraph, sentence, clause, phrase or word or the application thereof to any
person or circumstance is held invalid, unconstitutional, or unenforceable by a court of law
or administrative agency with jurisdiction over the matter, such action shall not be
construed to affect any other valid portion of this Ordinance. A constitutional construction
hereof is intended an shall be given. There is not intent herein to violate either of the
Texas Constitution or the Constitution of the United States.
SECTION V
This ordinance shall be of full force and effect upon its passage and publication
as required by law.
PASSED AND APPROVED on first reading this 8 day of November, 2011.
PASSED AND APPROVED on second reading this 17 day of November, 2011.
ATTEST:
AA&
Belinda Hinojosa, City Se
ary
Ordinance No. 11 -3565 Freeport Taxes
70 iN C. ANDERS N, MAYOR
Page 2 of 3
APPROVED :. d C i NTENT:
am, City
ager
APPROVED AS TO FORM:
i)Ds,2)Lg0.9SQ
Leslie Spear Pea e, City Attorney
Ordinance No. 11 -3565
Freeport Taxes Page 3 of 3
159