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HomeMy WebLinkAboutOrdinance 2038 ORDINANCE NO. 2038 AN ORDINANCE OF THE CITY OF NORTH RICHLAND HILLS, TEXAS REPEALING ORDINANCE NO 1653, PROVIDING FOR THE EXEMPTION FROM AD VALOREM TAXATION OF FREEPORT GOODS WHEREAS, Article VIII, 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 North Richland Hills passed Ordinance No. 1653 in December, 1989 to take official action to tax "freeport goods"; and WHEREAS, Article VIII, 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 North Richland Hills, Texas would promote economic development. NOW, THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS: Section 1. That Ordinance No. 1653 of the City of North Richland Hills, Texas be and the same is hereby repealed, provided, however, the exemption from ad valorem taxation for "freeport goods" pursuant to Article VIII, Section 1-J of the Texas Constitution and Section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 1996. Section 2. That all provisions of the ordinances of the City of North Richland Hills in conflict with the provisions of this ordinance be, and the same are hereby, repealed, and all other provisions of the ordinances of the city of North Richland Hills not in conflict with the provisions of this ordinance shall remain in full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 1996. Section 5. The fact that the present ordinances and regulations of the City of North Richland Hills, Texas are inadequate to properly safeguard the health, safety, morals, peace and general welfare of the inhabitants of the City of North Richland Hills, 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 this 27th day of February, 1995. APPROVED: ATTEST: (?tUv&óL~ !l 5-\( - City Secretary ......"."'";"".~".n;""~ .'