HomeMy WebLinkAboutORD 1988-080 ORDINANCE NO. gg-gp
AN ORDINANCE OF THE CITY OF GRAPEVINE, TEXAS,
AMENDING SECTION 21-6, CHAPTER 21 OF THE CODE
OF ORDINANCES RELATING TO HOMESTEAD EXEMPTION
FOR PERSON SIXTY-FIVE YEARS OF AGE OR OLDER;
PROVIDING A SEVERABILITY CLAUSE; DECLARING AN
EMERGENCY AND PROVIDING AN EFFECTIVE DATE
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WHEREAS, by adoption of Ordinance No. 83-57 passed
�,,, September 13, 1983, the City Council of the City of Grapevine,
Texas, authorized the exemption from ad valorem taxes of
Ten Thousand Dollars ($10, 000. 00) of the appraised value of
residence homesteads of married and unmarried persons sixty-five
(65) years of age or older; and
WHEREAS, in accordance with Section 11 . 13 of the Texas Tax
Code, the City Council desires to increase the exemption to
Sixty Thousand Dollars ($60, 000 . 00) ; and
WHEREAS, this ordinance is adopted pursuant to Section 11 . 13
of the Texas Tax Code, which section is incorporated into the
terms of this ordinance as though it was reproduced in its
entirety herein.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF GRAPEVINE, TEXAS :
Section 1 . That the above premises are hereby found to be
true and coYrect and are incorporated into this ordinance as if
� they were reproduced in their entirety herein.
�„:.,:� Section 2 . That Section 21-6 , Chapter 21 of the Code of
Ordinances relating to homestead exemption for persons sixty-five
(65) years of age or older is hereby amended in its entirety to
read as follows:
"A. That pursuant to Section 11 . 13 of the Property Tax
Code of the State of Texas, Sixty Thousand Dollars
($60 , 000 . 00) of the appraised value of any
residence homestead of any married or unmarried
male or female person, including those livinq
alone, who is sixty-five (65� years of age or
older, shall be exempt from all City ad valorem
taxes commencing with the tax year 1989, and all
subsequent levies, upon the owner' s compliance with
the following requirements :
1 . The owner of the residence homestead, or one of
the spouses residing thereat, if the residence
homestead is owned by a married couple, shall
have attained the age of sixty-five (65) years
or older as of January 1 , of the tax year for
,�,,__� which the exemption is to be claimed, beginning
with the tax year 1989 .
2 . The owner of the residence homestead claiming
an exemption set out herein shall submit to the
Assessor and Collector of Taxes for the City an
affidavit that the owner or one of the spouses,
if the residence homestead is owned by a
married couple, is sixty-five (65) years of age
or older and was as of January 1 of the tax
year. The initial exemption claim shall be
accomplished by providing adequate proof of
such age, but subsequent renewals of the
exemption may be by affidavit only.
B. Any person who makes a false affidavit in claiming
the homestead exemption declared herein shall be
subject to all interest charges and penalties which
exist for the lack of payment of taxes , and such
exemption shall be cancelled and withdrawn for the
tax year claimed, and all other appropriate
criminal penalties shall be applicable. "
Section 3 . If any section, article , paragraph, sentence,
��� clause, phrase or word in this ordinance, or application thereto
any person or circumstances is held invalid or unconstitutional
by a Court of competent jurisdiction, such holdinq shall not
�� affect the validity of the remaining portions of this ordinance;
and the City Council hereby declares it would have passed such
remaining portions of the ordinance despite such invalidity,
which remaining portions shall remain in full force and effect.
Section 4 . The fact that the present ordinances and
regulations of the C�ty of Grapevine, Texas, are inadequate to
properly safeguard the health, safety, morals, peace, and general
welfare of the public creates an emergency which requires that
this ordinance 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 15th day of �Tn��er , 1988 .
APPROVED:
�` " Mayor
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ATTEST:
City Secretary
APPROVED AS TO FORM:
City Attorney
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