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HomeMy WebLinkAbout14-3615 ordTAX RATE ORDINANCE NO. 14-3615 AN ORDINANCE LEVYING MUNICIPAL AD VALOREM TAXES FOR THE CITY OF PLAINVIEW, TEXAS, FOR THE YEAR 2014, AND DIRECTING THE ASSESSMENT AND COLLECTION THEREOF; SEVERABILITY CLAUSE; CUMULATIVENESS CLAUSE; CONFLICTS CLAUSE; REPEALER; AND EFFECTIVE DATE. WHEREAS, the City Council finds that the tax for the year 2014, hereinafter levied for current expenses and general improvements of the City and its property, must be levied to provide for the ensuing year. NOW, THEREFORE, the City of Plainview hereby ordains, that: SECTION I There is hereby levied and there shall be collected for the use and support of the Municipal government, a tax of sixty and thirty-eight hundredths cents ($.6038) on the one hundred dollars ($100.00) valuation of all property, real, personal and mixed within the corporate limits of said city, subject to taxation, for the specific purposes herein set forth: For the current expenditures of the City of Plainview and for the general improvement, use and support of the City, and its property, there is hereby levied and ordered to be assessed and collected for the Year 2014 on all property situated within the limits of the City and not exempt from taxation by valid law, an ad valorem tax at the rate of sixty and thirty-eight hundredths cents ($.6038) on the one hundred dollars ($100.00) valuation of such property. THIS TAX RATE WILL EFFECTIVELY DECREASE THE AMOUNT OF TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE DECREASED BY 2.3767 PERCENT AND WILL REDUCE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $14.70. Ordinance No. 14-3615 Tax Rate 2014 Page 1 of 3 109 110 SECTION II The ad valorem taxes levied shall become due on October 1, 2014, and may be paid up to and including the following January 31, 2015 without penalty, but if not so paid, such taxes shall become delinquent on the following day, February 1, 2015 and the penalty and interest designated by State Law shall be collected for each month or portion of the month that the delinquent taxes remain unpaid. Interest and penalty collected from such delinquent taxes shall be appropriated to the General Fund of the City of Plainview. The rate of interest to be collected on delinquent taxes shall be in accordance with State Law. SECTION III The taxes herein levied shall be a first and prior lien against the property upon which they are assessed and the said first lien shall be superior and prior to all other liens, charges and encumbrances, and this lien shall attach to personal property to the same extent and priorities as real estate. Such liens shall attach to said property as of January 1, 2015. SECTION IV All ordinances or parts of ordinances inconsistent with any provision of this Ordinance are hereby repealed to the extent of such conflict, and the provisions of this Ordinance shall be and remain controlling as to the matters regulated herein. SECTION V 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 and shall be given. There is not intent herein to violate either of the Texas Constitution or the Constitution of the United States. SECTION VI 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 VII All ordinances or portion of any ordinance of the City of Plainview, Texas, in conflict herewith, are hereby amended to conform with the provisions hereof. Ordinance No. 14-3615 Tax Rate 2014 Page 2 of 3 SECTION VIII This ordinance shall become effective on October 1, 2014 upon its passage and publication as required by law. PASSED AND APPROVED on first reading this 18th day of September, 2014. PASSED AND APPROVED on second reading this 23rd day of September, 2014. ATTEST: Belinda Hinojosa, iLei—jtySecr APPROVED AS TO CONTENT: Sarianne Beversdorf, Director of/Finance APPROVED AS TO FORM: Les ie Spear, City A orney Ordinance No. 14-3615 111 Wendell Dunlap, ayor Tax Rate 2014 Page 3 of 3