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HomeMy WebLinkAboutORD 1986-058 ORDINANCE NO. 86-58 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF GRAPEVINE, TEXAS, PROVIDING FOR RESIDENCE HOMESTEAD EXEMPTION FROM AD VALOREM TAXATION; AND DECLARING AN EMERGENCY �� WHEREAS, Article 8 , Section 1-b (e) of the Constitution of the State of Texas and Section 11 . 13 of the Property Tax Code �, permits the City of Grapevine, Texas to exempt a percentage of the assessed market value of the residence homestead of a married or unmarried adult, including one living alone, from all ad valorem taxes; and WHEREAS, the City Council of the City of Grapevine, Texas desires to exempt from all ad valorem taxes thirty percent (300) of the assessed market value, or $5, 000 . 00, whichever is greater, of said residence homestead. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GRAPEVINE, TEXAS: Section l . That pursuant to Article 8, Section 1-b (e) of the Constitution of the State of Texas and Section 11 . 13 of the Property Tax Code, thirty percent (30o) of the market value, or $5, 000. 00 , whichever is greater, of any residence homestead of any married or unmarried adult, including one living alone, shall be exempt from all City of Grapevine, Texas (the "City") ad �:,� valorem taxes levied for the tax year 1986 . Section 2 . The fact that the fiscal year begins on �, October 1, 1986 requires that this ordinance be effective upon its passage and adopted to preserve the public peace, property, health, and safety, and shall be in full force and effect from and after its passage and adoption, and an emergency is hereby declared. PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF GRAPEVINE, TEXAS on this the 16th day of September, 1986 . APPROVED: � Mayor ATTEST: � - Cit Secretary � APPROVED AS TO FORM: City Attorney