2006-037-ORD- Tax exemption for disability homestead

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ORDINANCE NO. 2006-037 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, PARIS, TEXAS, ADOPTING A LOCAL OPTION TAX EXEMPTION FROM CITY AD VALOREM PROPERTY TAXES FOR RESIDENCE HOMESTEAD FOR DISABLED PERSONS QUALIFYING FOR A DISABILITY HOMESTEAD;; MAKING OTHER FINDINGS AND PROVISIONS RELATED TO THE SUBJECT; PROVIDING A CUMULATIVE CLAUSE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING A SAVINGS CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City of Paris is a home rule municipality located in Lamar County, created in accordance with the provisions of Chapter 9 of the Local Government Code and operating pursuant to the City Charter and enabling legislation of the State of Texas; and, WHEREAS, under the authority of Article VIII Section I-b(b) of the Texas Constitution and Section 11.13 of the Tax Code of the State of Texas, persons with a qualifying disability, on or before January 151 of the year for which the exemption is claimed, are eligible for a city ad valorem tax exemption on twenty thousand dollars ($20,000) of the appraised value of their residence homestead, as defined by law. WHEREAS, persons who qualify for such tax exemptions, must apply for exemption with the Lamar County Appraisal District and otherwise comply with requirements of said Appraisal District for making application for tax exemptions; and, WHEREAS, an eligible disabled person who is sixty-five (65) years of age or older may not receive both exemptions in the same year but may choose either; and, WHEREAS, persons must qualify for exemption by holding legal title to the residence homestead prior to January 151 of the year exemption is claimed; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PARIS, PARIS, TEXAS: Section 1. That the findings set out in the preamble to this ordinance are hereby in all things approved. Section 2. That persons with a qualifying disability, on or before January 151 of the year for which the exemption is claimed, are eligible for a city ad valorem tax exemption on twenty thousand dollars ($20,000) of the appraised value of their residence homestead, as defined by law. Section 3. That this ordinance shall be cumulative of all provisions of ordinances of the City of Paris, Texas, except where the provisions of this ordinance are in direct conflict with the provisions of such ordinances, in which event the conflicting provisions of such ordinances are hereby repealed.