11-T-37 - Ad Valoreum taxation of certain goods in transitORDINANCE NO. 11-T-37
AN ORDINANCE PROVIDING FOR THE AD VALOREM TAXATION
OF CERTAIN GOODS IN TRANSIT; REPEALING ALL ORDINANCES
OR PARTS OF ORDINANCES IN CONFLICT WITH THIS ORDINANCE;
PROVIDING AN EFFECTIVE DATE; AND DECLARING AN
EMERGENCY
WI~REAS, pursuant to Section 11.253(b) of the Texas Tax Code, the Texas Legislature
authorized a "super freeport" property tax exemption for certain tangible personal property;
VVfIEREAS, Section 11.2530} of the Texas Tax Code provides that municipalities may in
the manner rec}uired for official action by the governing body following a public hearing
conducted in accordance with Article 8, Section 1-n(d) of the Texas Constitution, provide for the
taxation of goods-in~transit otherwise exempt pursuant to Section 11.253{b} of the Texas Tax
Code, and not exempt under other law;
WHEREAS, the City Council held a public hearing prior to the passage o£ this
Ordinance, consistent with Section 11,2530) of the Texas iax Code; and
WHEREAS, the City Council finds and determines that the super freeport exemption as
authorized by Section 11.253 of the Texas Tax Cade is not in the best interest of the City of
Schertz, Texas and that the City should impose an ad valorem tax on certain goads in transit;
NOVV, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF SCHERTZ, TEXAS:
Section 1. Goads in transit, as defined by Section 11.253 of the Texas Tax Code,
which are not exempt from taxation under other law, shall be subject to ad valorem taxation far
tax year 2012 and for every year thereafter, and shall not be exempt from taxation as provided
by, and in accordance with, Section i 1.253 Texas Tax Code.
Section 2. The recitals contained in the preamble hereof are hereby found to be true,
and such recitals are hereby made a part of this Ordinance for all purposes and are adopted as a
part of the judgment and findings of the Council.
Sectian 3. All ordinances, ar parts thereof, which are in conflict or incoraistent 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any provision of this Ordinance are hereby repealed to the extent of such conflict, and the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 resolved herein.
Section 4. This Ordinance shall be construed and enforced in accordance with the
laws of the State of Texas and the United States of America.
Section 5. If any provision of this Ordinance or the application thereof to any person
or circumstance shall be held to be invalid, the remainder of this Ordinance and the application
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of such provision to other persons and circumstances shalt nevertheless be valid, and the City
hereby declares that this Ordinance would have been enacted without such invalid provision.
Section 6. It is offscially found, determined, and declared that the meeting at which
this Ordinance is adopted was open to the public and public notice of the time, place, and subject
matter of the public business to be considered at such meeting, including this Ordinance, was
given, all as required by Chapter SSt, as amended, Texas Government Code.
Section 7. Pursuant to Section 4,09{e) of the City Charter, by vote of not less than
twathirds of the members of the City Council present at the meeting at which this Ordinance
was first considered, the City Council has determined that an emergency exists which requires
immediate action, and this Ordinance is hereby adopted on a single reading, and this Ordinance
shall be effective upon the date hereof and any publication required by law.
PASSED, APPROVED and ADOPTED ON FIRST AND FINAL READING, the 29th
day of November, 201.1, /
,-
ayor, City of Schertz, Texas
ATTEST:
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City ecretary, City of Schertz, Texas
(Seal of City)
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