HomeMy WebLinkAboutOrdinance 0070
~"
. ..
..
e
ORDIN:\NCE NO.
.Þ;</
" ~,'
AN ORDINANCE LEVYING AN AD VALOREM TAX ON ALL REAL ESTATE
-
AND PERSONAL PROPERTY; PROVIDING FOR THE LEVYING, LAYING,
IMPOSING, ASSESSING AND THE COLLECTION OF SUCH TAX, WITH
POWER TO SELL TO ENFORCE PAYMENT; REGULATING THE MANNER
OF MAKING UP TAX ROLLS OR INVENTORY AND APPRAISEMENT;
REQUIRING AN OATH ON RENDITION; FIXING THE DUTIES AND
POWlRJ OF THE ASSESSOR-COLLECTOR; REQUIRING RENDITION AND
TIME WHEN REQUIRED TO BE MADE; PROVIDING FOR AN EQUALIZATION
BOARD; FIXING ITS DUTIES AND TIME OF MEETING AND COMPENSATION;
PROVIDING FOR REDEMPTIONS AFTER A TAX SALE; SPECIES OF PAYMENT;
AND OTHER PROVISIONS, WHETHER SPECIFICALLY ENUMERATED IN THIS
CAPTION OR NOT.
BE IT ORDAINED by the City Council of North Richland Hills, Texas:
SECTION
The City Council is hereby authorized, pursuant to the authority
delegated to it by the statutes of the State of Texas, to levy, assess
and collect such taxes on real estate and personal property as the
City Council may determine, not to exceed for anyone year 2t% of the
~.... ~ £t.. ,...at. ;.."
taxableÆproperty e{~such city for current expenses and for the purpose
e of construct ion or the purchase of publ ic lands and bu í Id ings and
other permanent improvements, the maintenance of pol ice and fire
departments, and for the construct ion, ma intenance and improvement
of streets, roads, avenues and bridges within the I imits of said City.
SECTION 2
The terms "rea 1 estate" and "persona 1 property!! as used In
the foregoing sect ion hereof are hereby defined as fol lows:
a. The term "real estate" shall be held to include lots,
lands, and al I buildings or machinery and structures of avery kind
erected upon or under and affixed to the same.
b. The term lIpersonal property!! as used here in shal I be
~
held to include al I goods and merchandise; capital; chattels except
the family automobile; publ ic stocks and stocks of corporations;
and generally ail property which is not real.
,)
t
e
.
.
, -¡,
c. Nothing herein'contained shall be construed to prevent
the City Counci1 from imposing, Jevying and col Ject jng special taxes
and assessments for the improvement of avenues, streets and alleys.
SECTION 3
Every person, partnership and corporation owning property
within the city I imits of this city sha1], between January J and
Apr i]
of each year, hand to the city assessor and col lector of
taxes a full and complete sworn inventory of the property possessed
or contr01Jed by him, her or them within said I jmits on the first day
of January of the current year. The oath to said inventory shal I be
in form as follows:
11 I ,
above statement
of alJ real and
, do solemn]y swear that the
is a true and complete 1 ist and schedule
persona] property owned or held by
as of January 1, 19
(5 i gned)
(Capac i ty)
IISubscribed and sworn to before me this the
day of , ]9
Notary Publ ic,
County,
IT
The fiscal year of the c it y sha I ] begin with the 1 st àay of
January of each year and end with the 31st day of December of each year.
SECTION 4
(a) The City Council, finding that the territory within
its city] imits, or a majority thereof, is located within the boun-
daries of the BirdviJìe Independent School District, hereby authorizes
the tax assessor, Board of Equalization and tax collector of the
Birdvi1]e Independent School District to act as tax assessor, Board
of Equalization and tax coJ]ector respectively for the City of North
RichJand HiJ]s.
(b) The property,. rea] and personal, within the limits of
North RichJand Hil]s, sha]1 be assessed at the same value as it is
assessed for taxing purposes by the BirdvilJe Independent Schoo]
District.
(c) Said tax assessor shal assess the taxes for and perform
the duties of tax assessor for North Rich]and Hi]1s; the said Board
-2-
I"
-
e
e
./ .
~
of Equalization shall act as and perform the duties of a Board of
Equal izat ion for North RichLJnd Hi J Is; and sa id tax cuI lector shal I
co] leet the taxes and assessments for and turn over to North Richland
Hills as soon as collected by deposit in the depositary of North
RichJand Hills a] I taxes and money so collected, and shall perform the
duties of tax collector of North Richland Hills.
(d) In a] I matters pertaining to such assessments and
colJections said tax assessor, Board of Equalization and tax coJlector
shal I be and hereby are authorized to act as and shal I perform respec-
t ively the dut ies of tax assessor, Board of Equal izat ion and tax
collector of North Richland Hills.
/(e) Said tax assessor, Board of Equalization and tax
collector shaJ J be paid for such services and for such other inci-
dental expenses as are necessarily incurred in connection with the
rendering of such services as may be agreed upon by and between the
Birdville Independent School District Board of Trustees and the City
Council of North Rich]and HiJJs.*
SECT ION 5
The assessor and collector shall make up the assessment of
a]J property taxed by the city and make duplicate rolls thereof, and
on completion of the ro]ls shall del iver one of them to the City
Secretary. He shal] colJect all the taxes due the City, and in the
event of non-payment of any taxes shal] proceed to sel I the property
to ra ¡se the amount of taxes so due, and shal I in the performance of
his duties observe the provisions of Title 28 of the statutes of the
State of Texas relating to cities, towns ðnd villages, and the
ordinances of the City relating thereto. So long as the assessor
and collector of taxes shal I remain and be the assessor and collector
of the Birdville Independent School District as hereinabove provided
his bond as assessor and collector of taxes of said School District
shaJ] also be conditioned to inure to the use and benefit of the
City of North Rich]and HiJls. He sha]1 at the end of every week, or
*As authorized by !,rticle I066b.
-3-
-,
.
e
,
.
more often as occasIon requires, pay into the treasury of the City
by depositing a] I moneys collected by him in the city depositary, and
shal I report to the City Counc i I at the first meet ing in every month
all money so collected and deposited. Such assessor and collector
is authorized to require the owners of all property subject to
taxation to render a correct inventory of the same under oath as
provided in Section 3 hereof, such oath to be administered by him
or before any notary pub I ¡c.
SECTION 6
The assessor and co] lector shal I make out a I ist of a] I
personal property which has not been given in for assessment accord-
ing to the provisions of this ordinance and of Title 28 of the Texas
statutes pertaining to cities, towns and villages, and assess the
same in the name of the owner if he be known; if not, then it shal]
be assessed by description of the property and as of unknown owner.
The value of such property sha] be determined by the Board of
Equal izat ion, and the same may be sold as in other cases if the tax
be not paid in the time prescribed by law.
SECTION 7
The assessor and collector, at the expiration of the time
fixed by this ordinance for the rendition of property, shall ascertain
such property in the city subject to taxat ion which has not been
rendered; and the same shall be by him presented to the Board of
Equal izat ion for valuat ion by said board; and the same sha] I be by
him entered in a supplement to the assessment rol I as unknown, speci-
fying the year for which said tax is not paid within the time pres-
cribed by law; said property shal I be sold at the same time and with
¡ ike effect as other property.
SECTION 8
When the assessor and collector shal ¡ ascertain that any
taxable property, rea] or persona], has not been assessed for any
previous year, he shall assess the same in a supplement to his next
assessment roll at the same rate under which such property should
have been assessed for such year, stating the year for which such
property should have been assessed, and the taxes thereon shal J be
col]ected in the same manner as other assessments. In any case where
-4-
.
e
.
.
...
any party has omitted to render property for taxation for any former
year or years, and such taxes have not been paid, such party shal]
render such property for assessment for the year or years it was
omitted, and pay such taxes, and the assessor and col]ector shall
enter a]] such property in a supplement to his next assessment roll
under the heading of "payments for former years."
SECTION 9
(a) The Board of Equalization as herein provided for shal]
convene annually and conform its meetings as such Board of Lqual izat ion
to its meetings as a Board of Equal ization for the BirdviJle Indepen-
dent School District, and, at the time so fixed, receive all of the
assessment I ists or books of the assessor of the City for examina-
tion, correction, equalization, appraisement and approval.
(b) The Board of Equa]ization sha]1 cause the assessor to
bring before it at such annual meeting all the assessment lists or
books of the assessor for its examination. Said Board shall have
power to send for persons and papers, to swear persons who testify,
to ascertain the value of such property, and if it is satisfied the
value is too high the Board shall lower it to its proper value; and
if too low, the Board shall raise the value of such property to a
proper figure, but such assessment shal] be at the same value as it
is assessed for taxing purposes by the BirdvilJe Independent School
District as otherwise herein provided. Said Board shall have power
to correct any errors that may appear on the assessor's I ists or books.
(c) Any person may file with said Board at any time before
the final act ion of said Board a complaint as to the assessment of
his or any other person's property, and said Board shal I hear said
complaint. Said complainant shall have the right to have witnesses
summoned in sustaining said complaint.
(d) The assessor, when he de] ivers to said Board his lists
and books, shall also furnish a certified list of the names of al]
persons who either refuse to swear or qual ify or to sign the oath
as required by Jaw and as required herein, together with a I ist of
such property situated within the corporate] imits of the City as
made by him through other information. The Board shall examine said
I ist and appraise the property so 1 ¡sted by the assessor.
-5
~
e
e
-
..
"·f.
. .
(e) In al] cases where the Board of Equalization shall
raise the value of any property appearing on the I ists or books of
the assessor, it shall, after having examined such lists or books and
co rr e c tin 9 a lie r r 0 r 5 a p pea r i n 9 the rei n, ad j 0 urn t 0 a day not I e s s
than 10 nor more than 15 days from the date of adjournment, such day
to be fixed in the order of adjournment, and shall cause written
not ice to be 9 ¡ven to the owner of such property or other person
rendering the same, of the time at which said Board has adjourned,
and that such owner or person rendering such property may at that
time appear and show cause why the value of said property should
not be raised. Such notice may be served by depositing the same
properly addressed and postage paid in the United States Post Office.
(f) The Board of Equalization shall meet at the time fixed
in said order of adjournment and shall hear all persons the value of
whose property has been raised. If said Board is satisfied it has
raised the value of such property too high, it shall lower the same
to its proper value. The action of said Board at such meeting shall
be final, and shal I not be subject to revision by said Board or by
any other tr I buna 1.
(g) The Board of Equalization, after it has fina]ly
examined and equalized the value of all property on the assessor's
] ists or books, sha1 I approve sa id 1 ists or books and return them so
that the assessor may make up therefrom his general rol Is, and when
said general rol Is are so made up the Board shall meet again to
examine and approve said rolls.
(h) The members of the Board of Equalization shal¡ receive
such pay for their services to bealJowed by the City Council as said
Council may deem just, or as otherwise provided herein under the pro-
\Ïs ions of Sect ion 4 (3) hereof.
SECTION 10
The authority of the Tax Assessor, Board of Equalization
and Tax Co]lector of the BirdvilJe Independent School District to
act as tax assessor, Board of [qua I izat ion and tax col lector for the
City of North Richland Hills may hereafter be revoked and withdrawn
by ordinance in the same manner as herein conferred, and upon such
-6
t
e
,
.
..
notice as shall be agreed upon in the agreement between said School
District and the City as herein contemplated, and thereafter the
C i t y s h a 1 I ass e s s, e qua I i z e and co 1 ì e c tit s t a xes i nth e ma n n e r her e i n
otherwise prescribed and consistent with the authority contained in
Tit]e 28, Chapter 5 and Tit]e ]22 of Vernon's CiviJ Statutes of Texas
of which this ordinance is cumulative.
SECT ION J J
The assessor and col lector, after the completion of the
assessment ro] 1, shal I proceed to collect the taxes therein mentioned
within the time, and give such notice as may be prescribed by the
City Council, and sha II ca 1 ] once upon every person taxed, or on the
agent or attorney of such person and demand the payment of the tax
charged upon his or her person or property, if the person is to be
found, and if not, then a written demand, specifying the amount of
taxes due, left at the residence of somd adult member of the family,
shall be sufficient demand. If any person thus owing taxes has no
residence, office or pJace of business, and no agent in the city or
town known to the assessor and collector, then said demand shaJI not
be necessary, and the ord inary publ ished not ice requ ired by ord ¡nance
sha]1 be sufficient.
SECTION 12
If any person sha] I fail to pay the taxes imposed on him
and his property within the time prescribed by the ordinances of the
city, the assessor and collector shall, by virtue of his tax Jist and
assessment ro) I, J evy upon so much of the property subject to taxat ion
belonging to such person as may be sufficient to pay his taxes and
shalJ give notice of the time and place of the sale by advertisement
(if not unknown property), of the property and amount of taxes, costs
and fees due thereupon. Such not ice shall be publ ished In some news-
pap e r pub] ish e din sa ide i t Y . At the ex p i rat ion 0 f the time 5 tat e d
in such notice anó on the day therein specified, the assessor and
co] lector shal] proceed to sell such property at pub} ic auct ion at
some pub] ic place in said city designated in said notice. When real
-7-
.
-
.
.
..
','
estate is offered for sa1e.. the least amount of such real estate shal]
be s 01 d as w i ¡ I be s u f f i c i en t tab r i n g the a mo un t 0 f the t a xes,
penalties and costs due by said delinquent. Should a less amount
than the whole tract levied upon be sold, the assessor and collector
shaJ1, in making his deed to the purchaser, begin at a corner of said
tract or parcel of land and designate the same as nearly as possible
in a square so that the remaining portion wil] be affected to as
I ittle advantage as possible.
SECTION 13
The assessor and c011ector sha]l, when any property has been
sold for the payment of taxes, make, execute, and del ¡ver a deed for
said property to the person purchasing the same, and such deed sha1 I
be prima facie evidence in all controversies and suits in relation
to the right of the purchaser, his heirs and assigns, to the premises
thereby conveyed of the following facts:
I. That the land or Jot or port ions thereof conveyed was
subject to taxation or assessment at the t ¡me the same was advertised
for sa 1 e, and had been listed or assessed in the time or manner
required by law.
2. That the taxes or assessment were not paid at any time
before the sale.
3. That the land, lot, or port ion thereof conveyed had
not been redeemed from the sale at the date of the deed, and shal] be
conclusive evidence of the fol]owing facts:
(a) That the land, Jot or port ion thereof sold was
advertised for sale in the manner and for the length of time required
by Jaw.
(b) That the property was sold for taxes or assess~
me n t s ass tat e din the de e d .
(c) That the grantee In the deed was the purchaser.
(d) That the sale was conducted in the manner prescribed
by law.
And in all controversies and suits involving the title to
land claimed and held under and by virtue of such deed, the person
-8-
.
claiming title adverse to the title conveyed by such deed shall be
required to prove, in order to defeat said title, either that the
land was not sUbject to taxation at the date of the sale, that the
taxes or assessment had been pa id, that the land had never been listed
or assessed for taxation and assessment, as required by this title, or
some ordinance of the city, or that the same had been redeemed accord-
ing to the provisions of this t it]e, and that such redemption was
made for the use and benefit of the person having the right of
redemption under the law; but no person shall be permitted to question
the title acquired by the said deed without first showing that he, or
~ the person under whom he claims title, had title to the land at the
time of the sale, or that the title was obtained after the sale;
provided, however, that the owner of such property shaJ] have the
right to redeem the same at any time within two years of the day and
date of the sale thereof, upon payment to the purchaser of doubJe the
amount of taxes for which the same was sold, together with the costs
of such sale and double the amount of al I taxes paid by the purchaser
since such sale.
SECTION J4
.
The assessor and collector shalJ have power to levy upon
any personal property to satisfy any tax imposed by this title. AI]
taxes shall be a I ¡en upon the property upon wh ich they are assessed,
and in case any property levied upon is about to be removed out of
the city, the assessor and col]ector shall proceed to take into his
possession so much thereof as wi I I pay the taxes assessed and the
costs of col]ection.
.
SECTION 15
If, from any cause, the sale of property levied upon or
seized for taxes shal] not take place at the time first appointed,
the assessor and col lector sha] I appoint some other t ¡me, give like
notice, and proceed to se] I such property as prescribed in the first
instance. If said property levied upon or seized for taxes cannot be
sold on the day advert ¡sed, such sale may be postponed from day to
day until completed, of which postponement the assessor and collector
shall give verbal notice at the expiration of sale each day.
..
-9-
. ;¡,'i~
~' ..,-~' ,:.,.. , ;. ',~" ''¡
.
SECTION J6
If, a t any sale of real or personal property or estate for
taxes, no bid sha 1 I be made for any parcel of land, or any goods and
chattels, the same s ha ] 1 be struck off to the city, and the c ì ty
s h a I 1 r e c e i ve , i nth e cor p 0 rat e n a me, a de e d for sa j d pro per t y, and
shall be vested with the same right as other purchasers at such sale,
and may selland convey the same.
SECTION 17
1ft her e a] est ate 0 fan i n fan t, feme co v e r t, 0 r 1 una tic
be sold under this title, the same may be redeemed at any time within
e one year after such d isab i I ity be removed.
SECTION 18
All lands sold under and by virtue of decree and judgment
of court or as otherwise provided by Jaw, for taxes due any incor-
porated city or town within this state, may be redeemed by the owner
or owners thereof within two years from the date of deedm upon the
payment to the purchaser, or his assigns, of double the amount so
paid, including costs of court. The purchaser at such foreclosure
sale, and his assigns, shal] not be entitled to the possession of the
property sold for taxes until the expiration of two years from the
date of deed.
.
SECTION 19
Taxes levied to defray the current expenses of the city
government, and all I icense and occupation tax levied, and all fines,
forfeitures, penalties and other dues accruing to cities, shal] be
collectible oniy in current money.
SECT ION 20
(a) AJI taxes sha]1 become due on the first day of
October of th~ year for which the assessment is made, and shal] become
.
de I i nquent after the thirty-first day of January of the succeeding
year, and unless a I I such taxes are paid on or before the thirty-
first day of the succeeding January the fa I lowing penalty sha II be
~
payable thereon, to-wit: During the month of February, one (1%)
per cent; during the month of March, two (2%) per cent; during the
-10-
.
e
.
" .
..
, ..
month of April, three (3%) per cent; during the month of May, four
(4%) per cent; during the month of June, five (5%) per cent; and on
and after the first day of July, eight (8%) per cent. AI I del inquent
taxes shal I bear interest at the rate of six (6%) per cent per ;¡nnum
from the date of their del inquency.
(b) Penalties, interest and costs accr'ued against any
land, Jot and/or property need not be entered by the assessor and
collector of taxes In a delinquency list or book, but in each and
every instance al such penalt ies, interest and costs shal] be and
remain a statutory charge with the same force and effect as if entered
on such a I ist, and the assessor and collector of taxes shall calcu]ate
and charge al] such penalties, interest and costs on a]1 delinquent
tax statements or del inquent tax receipts issued by him.
SECTION 2]
This ordinance is hereby declared to be cumulative of all
provisions of the Texas statutes as contained in Tit]e 28, Chapter 5,
and as further contained in Tit]e 122 of Vernon's Civil Statutes of
the state of Texas, and to authorize the City to exercise al I of the
powers and authority therein conferred, and to the extent appl icab]e,
whether specifically herein contained or not, and shall be so inter-
preted and construed.
seCTION 22
The tax rate for the current calendar year of 1960 for
current expenses, which shall also include the maintenance and
ope r 3 t ion 0 f i1 po J ice and fir e de par t me nt, ish ere by set and fix e d
at the sum of 35-cents per each $]00.00 of valuation. The City
Council shall by ordinance from year to year hereafter fix the rate
or amount of such tax, not to exceed, however, for anyone year,
2-1/2% of the taxable property values.·
SECTION 23
Should any section, subsection, sentence, clause or phrase
of this ordinance be declared invalid or unconstitutional for any
*Article 1028, Texas Statutes.
-11 -
,.tJ-:o"'t-.~ '~
,
~ ~ . -:T
i'
~
\;
reason ""hatsoevcr, it shan not affect the val idity of any other
sect ionJ subsect ion, sentence, clause or phrase hereof, and the
Council hereby declares that it would nevertheless have passed all
of the remaining portions of this ordinance.
SECT ION 24
This ordinance shall be effective from and after its
passage.
1960,
/1 1
/v,?~
/. ~
,.,-.' ' ¡f
with the following aldermen present and voting::/ C1yi(fe Zellers,
Pt.SSED AND APPROVED on t his ~ ~' day of
,
. Stanley Graner, Ken Johns, Kenneth Be ¡ J , Herbert CampbeJ I.
Those voting for adoption: 5
Those voting against adoption: 0
e
þ
APPROVED:
ATTEST: /
,/ /( -
[AlJRA R~11) :ff~~re';¡iy-
(SF AL )
ItÍo ----~.
~ . --
,.f" /' .v "/ ¥ '. r /" ,~"~. . ..""
¿/// /(../ .,r/,' / /~.'c;../:':-c"A·<__
~ 'CLYÓE~'~iuíERS, Mayor Pro -~'~m
,
-12-