HomeMy WebLinkAboutOrdinance 2586
ORDINANCE NO, 2586
WHEREAS, in 1999 voters of the state approved a constitutional amendment
that authorized the legislature to exempt leased automobiles from property taxes
provided the automobiles are used for personal use and not for the production of
income; and
WHEREAS, in 2001 the Texas Legislature adopted S.B. 248 to implement the
constitutional amendment and authorized municipalities to continue to tax such leased
vehicles upon the adoption of an ordinance before January 1 2002; and
WHEREAS, the City Council finds that it will be in the best interests of the City to
continue the ad valorem taxation of motor vehicles leased for personal use.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF NORTH RICHLAND HILLS, TEXAS, that:
SECTION 1
Taxation of Motor Vehicles Leased for Personal Use.
To the extent that motor vehicles are subject to taxation by the City of North
Richland Hills, the exemption provided by Texas Tax Code §11.252(a) shall not apply.
The owner of a motor vehicle that is subject to a lease is not entitled to an exemption
from taxation of the vehicle.
SECTION 2
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, and shall not
affect the validity of the Ordinance as a whole.
SECTION 3
This ordinance shall take effect immediately after its passage as the law and
charter in such cases provide.
Ordinance No. 2586
Page 2
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Patricia Hutson - City Secretary
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF NORTH
RICH LAND HILLS, THIS 26TH DAY OF NOVEMBER, 2001.
APPROVED:
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APPROVED AS TO CONTENT:
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Karen Bostic - Budget Director
APPROVED AS TO FORM AND LEGALITY: