Loading...
HomeMy WebLinkAbout07297 ORD - 07/29/1964»!gyp - IMS:JKH:7 -27 -64 AN ORDINANCE PROVIDING FOR THE ASSESSMENT AND LEVY OF AN AD VALOREM TAX SUPPORTED BY A LIEN AS OF JANUARY 1 AS PROVIDED BY THE CITY CHARTER AND THE STATE CONSTITUTION FOR ALL MUNICIPAL PURPOSES UPON ALL TAXABLE PROPERTY, REAL, PER- SONAL AND MIXED, WITHIN THE CITY BASED UPON CURRENT VALUATIONS AND THE SAME RATE WHICH THE CITY LEVIED FOR THE SAME PURPOSES FOR THE PRECEDING YEAR, FOR EACH YEAR TO BE EFFECTIVE FROM JANUARY 1 UNTIL THE ANNUAL TAX LEVY ORDINANCE IS ADOPTED ON OR ABOUT SEPTEMBER OF EACH YEAR; ADOPTING OTHER PROVISIONS INCIDENT TO SUCH ASSESSMENT AND LEVY; AND DECLARING AN EMERGENCY. WHEREAS, THE CITY CHARTER PROVIDES FOR THE LEVYING, ASSESSMENT AND COLLECTION OF TAXES UPON ALL PROPERTY WITHIN THE CITY DURING EACH CALENDAR YEAR; AND WHEREAS, THE ANNUAL TAX LEVY, AFTER THE BUDGET IS ADOPTED, RELATES BACK TO JANUARY 1 OF THE RESPECTIVE YEAR; AND WHEREAS, IT IS IMPORTANT TO PROPERTY OWNERS AND TO THE CITY TO HAVE A SPECIFIC LEVY IN EXISTENCE DURING THE INTERVAL OF JANUARY 1 TO AND UNTIL THE ADOPTION OF THE PERMANENT TAX LEVY AFTER THE ADOPTION OF THE BUDGET ORDINANCE ON OR ABOUT SEPTEMBER OF EACH YEAR: NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TEXAS: SECTION 1. DURING THE INTERIM PERIOD BEGINNING JANUARY 1 AND ENDING ON OR ABOUT THE FOLLOWING SEPTEMBER OF EACH CALENDAR YEAR WHEN THE CITY PASSES ITS ANNUAL TAX LEVY ORDINANCE, FOR THE PURPOSES STATED IN THIS SECTION, THERE IS LEVIED AN AD VALOREM TAX, SUPPORTED BY A LIEN AS OF JANUARY 1, AS PROVIDED BY THE CHARTER OF THE CITY AND THE STATE CONSTITUTION, FOR ALL MUNICIPAL PURPOSES, UPON ALL TAXABLE PROPERTY, REAL, PERSONAL AND MIXED, WITHIN THE CITY, BASED UPON CURRENT VALUATIONS AND THE SAME RATE WHICH THE CITY LEVIED FOR THOSE PURPOSES FOR THE PRECEDING YEAR. IN THE EVENT ANY SUCH TAXABLE PROPERTY WAS NOT ON THE TAX ROLL FOR THE PRECEDING YEAR BUT BECOMES SUBJECT TO TAXATION AS OF JANUARY 1 FOR THE THEN CURRENT CALENDAR YEAR, THE SAME TAX AT THE SAME RATE IS LEVIED, BASED UPON THE CURRENT VALUATIONS OF ALL OTHER TAXABLE PROPERTY. 7297 TAXES AT THE RATE AND IN THE MANNER PROVIDED IN THIS SECTION ARE LIKEWISE LEVIED UPON ALL TAXABLE PROPERTY THAT WAS NOT ON THE TAX ROLL FOR THE PRECEDING YEAR BY REASON OF NOT BEING IN THE JURISDICTION OF THE CITY, OR IMPROVEMENTS NOT IN EXISTENCE ON JANUARY 1 OF THE NEXT PRECEDING YEAR, OR PROPERTY THAT WAS TAX EXEMPT BY REASON OF PUBLIC, CHARITABLE OR RELIGIOUS ORDER OWNERSHIP AND HAS LOST ITS TAX EXEMPT STATUS PRIOR TO JANUARY 1 OR THEREAFTER LOSES SUCH STATUS DURING THE CALENDAR YEAR. ALL TAXES HERETOFORE LEVIED AND NECESSARY TO MEET THE CITY'S OBLIGATIONS IN CONNECTION WITH AD VALOREM TAX SUPPORTED BONDS OR SO MUCH 'HEREOF AS MAY BE NECESSARY ARE CONFIRMED, AND THE LEVY SHALL BE A CONTINUED LEVY SO LONG AS SUCH BONDS OR ANY ADDITIONAL BONDS ISSUED SUBSEQUENT TO THE PASSAGE OF THIS SECTION ARE OUTSTANDING. THIS SECTION IS ENACTED FOR THE PURPOSE OF ENABLING THE ASSESSOR OF TAXES ON REQUEST TO FURNISH THE AMOUNT OF TAXES TO BE DUE AND OWING FOR THE CURRENT CALENDAR YEAR BEGINNING JANUARY 1 TO THE OWNER OR PURCHASER OF PROPERTY SUBJECT TO TAXATION WHO MAY DESIRE TO PRORATE TAXES IN THE EVENT THE PROPERTY IS SOLD VOLUNTARILY INVOLUNTARILY OR IN THE CUSTODY OF THE LAW, OR BECOMES SUBJECT TO TAXATION AFTER THE FIRST OF THE YEAR BY REASON OF LOSING ITS TAX EXEMPT STATUS DURING THE CURRENT CALENDAR YEAR. THE TAXES LEVIED AND ASSESSED IN THIS SECTION ALSO SHALL LIKE- WISE APPLY IN ALL CASES WHERE TAXES BECOME DUE AND PAYABLE UNDER THE ORDI- NANCES AND CHARTER OF THE CITY AND THE STATE LAW AT AN EARLIER DATE THAN PROVIDED FOR BY LAW, BY REASON OF SPECIAL CIRCUMSTANCES THAT MAY ARISE. THE PROVISIONS OF THIS SECTION SHALL BE IN FORCE AND EFFECT r ' r DURING THE INTERIM PERIOD MENTIONED IN THISORONANCE'; PROVIDED, SUCH TAXES ARE ACTUALLY PAID PRIOR TO ENACTMENT OF THE TAX LEVY ORDINANCE AND SHALL BE OPERATIVE ONLY DURING THAT INTERIM PERIOD, AND SHALL BE SUPERSEDED BY THAT ORDINANCE WHEN PASSED AS TO THAT PARTICULAR YEAR. THIS SECTION SHALL HAVE PROSPECTIVE APPLICATION AND SHALL CONTINUE IN FULL FORCE AND EFFECT FROM YEAR TO YEAR UNTIL MODIFIED OR REPEALED. -2- _X) SECTION 2. THE NECESSITY TO PROVIDE FOR THE ASSESSMENT AND LEVY OF AN AD VALOREM TAX AS HEREINABOVE SET FORTH AND DESCRIBED CREATES A PUBLIC EMERGENCY AND AN IMPERATIVE PUBLIC NECESSITY REQUIRING THE SUS- PENSION OF THE CHARTER RULE THAT NO ORDINANCE OR RESOLUTION SHALL BE PASSED FINALLY ON THE DATE OF ITS INTRODUCTION AND THAT SUCH ORDINANCE OR RESOLUTION SHALL BE READ AT THREE SEVERAL MEETINGS OF THE CITY COUNCIL, AND THE MAYOR HAVING DECLARED SUCH EMERGENCY AND NECESSITY TO EXIST, HAVING REQUESTED THE SUSPENSION OF SAID CHARTER RULE AND THAT THIS ORDINANCE BE PASSED FINALLY ON THE DATE OF ITS INTRODUCTION AND TAKE EFFECT AND BE IN FULL FORCE AND EFFECT FROM AND AFTER ITS PASSAGE, IT IS ACCORDINGLY SO ORDAINED, THIS THE zDAY OF JULY, 1964. ATTEST: 7THE CITY OF CORPUS CHRISTI, TEXAS CITY SECRETARY APPROVED AS TO LEGAL FORM THIS U ,DAY OF J Y, 1964: CITY ATTORNEY ! CORPUS CHRISTI, TEXAS // DAY OF , �9 TO THE MEMBERS OF THE CITY COUNCIL CORPUS CHRISTI, TEXAS FOR THE REASONS SET FORTH IN THE EMERGENCY CLAUSE OF THE,FORE_- GOING ORDINANCE, A PUBLIC EMERGENCY AND IMPERATIVE NECESSITY EXIST FOR THE SUSPENSION OF THE CHARTER RULE OR REQUIREMENT THAT NO ORDINANCE OR RESOLUTION SHALL BE PASSED FINALLY ON THE DATE IT IS INTRODUCED, AND THAT SUCH ORDINANCE OR RESOLUTION SHALL BE READ AT THREE MEETINGS OF THE CITY COUNCIL; 1, THEREFORE, HEREBY REQUEST THAT YOU SUSPEND SAID CHARTER RULE OR REQUIREMENT AND PASS THIS ORDINANCE FINALLY ON THE DATE IT IS INTRO - DUCED, OR AT THE PRESENT MEETING OF THE CITY COUNCIL. RESPECTFULLY, zl� 7W-THE CITY OF CORPUS CHRISTI, TEXAS THE CHARTER RULE WAS SUSPENDED BY THE FOLLOWING VOTE: JAMES L. BARNARD ,JAMES H. YOUNG JACK R. BLACKMON JOSE R. DELEON M. P. MALDONADO W. J. ROBERTS W. H. WALLACE, JR. THE ABOVE ORDINANCE WAS PASSED BY THE FOLLOWING NOTE: JAMES L. BARNARD (iC JAMES H. YOUNG JACK R. BLACKMON JOSE R. DELEON M. P. MALDONADO W. J. ROBERTS W. H. WALLACE, JR.