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ORDINANCE AMENDMENT
ORDINANCE NO. 07- 3489
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 80th Texas Legislature in Regular Session has enacted House
Bill 621 to take effect on January 1, 2008, which added Tex. Tax Code, §11.253 to
exempt from taxation certain tangible personal property held temporarily at a location in
this state for assembling, storing, manufacturing, processing or fabricating purposes
(goods-in-transit) which property has been subject to taxation in the past; and
WHEREAS, Tex. Tax Code, §11.253Q), 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), 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 1 j,
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 80th Texas Legislature in Regular Session, which 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.
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'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
Should any section, subsection, or any portion hereof be deemed invalid for any
reason, such holding shall not render or invalidate any other section, sub-section,
sentence, provision, clause, phrase, or word severable there from and the same shall
be deemed severable for this purpose.
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 27th day of November, 2007.
PASSED AND APPROVED on second reading this 11tH
ATTEST:
Belinda Hinojosa, City Secreta
~ of December, 2007.
HN C. ANDE ON, MAYOR
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',Leslie Spear Pearce, City Attorney
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APPROVED AS TO FORM: