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HomeMy WebLinkAbout16-3639 ord418 TAX RATE ORDINANCE NO. 16-3639 AN ORDINANCE FOR THE CITY OF PLAINVIEW, TEXAS SETTING THE TAX RATE AND LEVYING MUNICIPAL AD VALOREM TAXES FOR THE YEAR 2016; DIRECTING THE ASSESSMENT AND COLLECTION THEREOF; SEVERABILITY CLAUSE; CUMULATIVENESS CLAUSE; CONFLICTS CLAUSE; REPEALER; AND EFFECTIVE DATE. WHEREAS, the City of Plainview, Texas is responsible for the maintenance and operation costs for all services and improvements within its corporate limits; and WHEREAS, the City Council set and held public hearings on September 8, 2016 and September 13, 2016 for the proposed tax rate for tax year 2016; and WHEREAS, the City Council set and announced the dates and time for the adoption of the tax rate as September 22, 2016 and September 27, 2016; and WHEREAS, the Council further considered and adopted the City Budget for the fiscal year beginning October 1, 2016, and ending September 30, 2017, on September 22, 2016 and September 27, 2016; and WHEREAS, the City of Plainview, a home rule municipality, is authorized to levy, assess and collect property taxes for the purpose of maintaining the City's operation costs in accordance with the Texas Local Government Code Ann., Section 102.009 (Vemon's 2008) and Texas Tax Code Ann., Section 302.001 (Vernon's 2015); and WHEREAS, Texas Tax Code Ann., Section 26.05 (Vemon's 2016) requires that the City adopt a tax rate for the current tax year and notify the tax assessor for Hale County Tax Appraisal District with the rate adopted; and WHEREAS, the tax levy of such ad valorem taxes at a given rate is necessary to generate sufficient revenues to meet projected City expenses for fiscal year 2016-2017; and WHEREAS, the City has fully and timely complied with all notice and other requirements relative to the adoption of a tax rate for fiscal year 2016-2017. NOW, THEREFORE, the City of Plainview hereby ordains, that: Section 1. The City of Plainview, a home rule municipality, may levy, assess and collect property taxes for lawful purposes in accordance with the City of Plainview Home Rule Ordinance No. 16-3639 Tax Rate 2016 Page 1 of 4 419 Charter, Article V, Section 5.06, Texas Tax Code Ann., Section 302.001 (Vemon's 2015), and Texas Constitution, Article 11, Section 5 (Vernon's Supp. 2014). Section 2. The City of Plainview City Council hereby levies and collects for the use and support of the municipality, a tax of sixty-two and eighty-eight hundredths cents ($.6288) on the One Hundred and No/100 Dollars ($100.00) valuation of all property, real, personal and mixed, within the corporate limits of the City, subject to taxation, for the specific purposes herein set forth: For the current expenditures of the City of Plainview and for the general improvement, use and support of the City, and its property, there is hereby levied and ordered to be assessed and collected for the Year 2016 on all property situated within the limits of the City and not exempt from taxation by valid law, an ad valorem tax at the rate of sixty-two and eighty-eight hundredths cents ($.6288) on the One Hundred and No/100 Dollars ($100.00) valuation of such property. THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 4.6430 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $27.90. Section 3. The ad valorem taxes levied shall become due on October 1, 2016, and may be paid up to and including the following January 31, 2017 without penalty, but if not so paid, such taxes shall become delinquent on the following day, February 1, 2017, 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 4. 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 Ordinance No. 16-3639 Tax Rate 2016 Page 2 of 4 420 extent and priorities as real estate. Such liens shall attach to said property as of January 1, 2017. Section 5. The City Secretary shall hereby notify the Tax Assessor of the tax rate in accordance with State law. Section 6. Severability is intended throughout and within this Section. 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 cif the Texas Constitution or the Constitution of the United States. Section 7. Provisions of this ordinance are cumulative and nothing herein shall prevent, alter, or diminish the applicability or enforcement of other ordinances restricting, regulating, or goveming the subject matter herein. Section 8. 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. Section 9. 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 10. This ordinance shall become effective on October 1, 2016 upon its passage and publication as required by law. PASSED AND APPROVED on first reading this 22nd day of September, 2016. Ordinance No. 16-3639 Tax Rate 2016 Page 3 of 4 421 PASSED AND APPROVED on second reading this 27th day of September, 2016. endell Dun ap, Mayor ATTEST: Belinda Hinojosa, City Se tary APPROVED AS TO CONTENT: Sarianne Beversdorf, Director of Fir$nce APPROVED AS TO FORM: Les le Spear chm dt, City ttomey Ordinance No. 16-3639 Tax Rate 2016 Page 4 of 4