HomeMy WebLinkAboutORD 1994-074 �,��,
ORDINANCE N0. 94-74
�,,, AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS REPEALING ORDINANCE N0. 89-85;
PROVIDING FOR AN EXEMPTION FROM AD VALOREM
TAXATION FOR FREEPORT GOODS; PROVIDING A
REPEALING CLAUSE; PROVIDING A SEVERABILITY
CLAUSE; DECLARING AN EMERGENCY AND PROVIDING
AN EFFECTIVE DATE
WHEREAS, Article VII, Section 1-J, of the Texas Constitution and Section
11 .251 of the Texas Property Tax Code exempt from taxation certain tangible
personal property referred to as "freeport goods" unless the governing body of a
taxing unit takes official action to tax said property; and
WHEREAS, the City of Grapevine passed Ordinance No. 89-85 on December 5,
1989 to take official action to tax "freeport goods"; and
WHEREAS, Article VII, Section 1-J of the Texas Constitution and Section
11 .251 of the Texas Property Tax Code authorize the governing body of a taxing unit
�' ° to rescind prior action to tax "freeport goods"; and
�-� WHEREAS, the exemption from ad valorem taxation of "freeport goods" by the
City of Grapevine, Texas would promote economic development.
NOW, THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS:
Section 1 . That Ordinance No. 89-85 of the City of Grapevine, Texas be and
the same is hereby repealed, provided, however, the exemption from ad valorem
taxation for "freeport goods" pursuant to Article VII, Section 1-J of the Texas
Constitution and Section 11 .251 of the Texas Property Tax Code shall be effective
beginning with tax year 1995.
Section 2. That all provisions of the ordinances of the City of Grapevine in
conflict with the provisions of this ordinance be, and the same are hereby, repealed,
and all other provisions of the ordinances of the City of Grapevine not in conflict with
the provisions of this ordinance shall remain in full force and effect.
�
Section 3. That should any sentence, paragraph, subdivision, clause, phrase
or section of this ordinance be adjudged or held to be unconstitutional, illegal or
� invalid, the same shall not affect the validity of this ordinance as a whole, or any part
or provision thereof other than the part so decided to be invalid, illegal or
unconstitutional.
� Section 4. This ordinance shall take effect immediately from and after its
passage as the law and charter in such cases provide, except that the exemption from
,,,�, ad valorem taxation for freeport goods pursuant to Article VIII, Section 1-J of the
Texas Constitution and Section 11 .251 of the Texas Property Tax Code shall be
effective beginning with tax year 1995.
Section 5. The fact that the present ordinances and regulations of the City of
Grapevine, Texas are inadequate to properly safeuard the health, safety, morals,
peace and general welfare of the inhabitants of the City of Grapevine, Texas creates
an emergency for the immediate preservation of the public business, property, health,
safety and general welfare of the public which requires that this ordinance shall
become effective from and after the date of its passage, and it is accordingly so
ordained.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS on this the 20th day of September , 1994.
APPROVED:
� ;
��:�� ��
William D. Tate
Mayor
ATTEST:
Lind Huff
City Secretary
APPROVED AS TO FORM:
�� ` �
,9.�.
,,�„ John F. Boyle, Jr.
City Attorney
w�r
ORD. NO. 94-74 2