HomeMy WebLinkAboutOrdinance 2960ORDINANCE NO. 2960
AN ORDINANCE AMENDING ARTICLE II OF CHAPTER 74 OF THE
NORTH RICHLAND HILLS CODE OF ORDINANCES BY ENACTING A
NEW SECTION 74-38 PROVIDING FOR THE TAXATION OF GOODS-
IN-TRANSIT EXEMPTED UNDER SECTION 11.253, SUBSECTION b,
TAX CODE
WHEREAS, House Bill 621, approved by the 80th Texas Legislature amends the Texas
Tax Code by adding Section 11.253 defining and exempting goods in
transition from ad valorem taxation; and,
WHEREAS, Subsection (j) of the added Section 11.253 provides that the governing
body of a taxing unit may, by official action, provide for the taxation of
goods-in-transit exempt under Subsection (b) of the added Subsection
11.253 and not exempt under other law, and
WHEREAS, the city council has conducted a public hearing prior to this official action;
NOW, THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND
HILLS, TEXAS;
Section 1: Article II of Chapter 74 of the North Richland Hills Code of Ordinances is
hereby amended by adding a new Section 74-38 which shall read as
follows:
"Sec. 74-38. Goods in transit.
Goods in transit, as defined by subsection (a)(2) of Section 11.253, Texas
Tax Code which are not exempt from taxation under other law shall be
subject to ad valorem taxation and shall not be exempt from taxation as
provided by subsection (b) of such section."
Section 2: This ordinance shall be in full force and effect from and after its passage
and it is so ordained
PASSED AND APPROVED on this the 22nd day of October,
CITY OFI/It~O,R~lC1~~-ND HILLS
By:~~,~~~~ ~ ~~~ ~
Oscar T~vino, Mayor
Ordinance No. 2960
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ATTEST:
~/~~'~~~a, ~
Patricia Hutson,
APPR O FO M AND LEGALITY:
Geor A. Staples, G~ity Attorney
APPROVED AS TO CONTENT:
,.~ L..~f' ~~1~
Thad Chambers, Economic Development Director
Ordinance No. 2960
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