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ORDINANCE NO. 2006-037 <br />AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, <br />PARIS, TEXAS, ADOPTING A LOCAL OPTION TAX EXEMPTION FROM <br />CITY AD VALOREM PROPERTY TAXES FOR RESIDENCE HOMESTEAD <br />FOR DISABLED PERSONS QUALIFYING FOR A DISABILITY <br />HOMESTEAD;; MAKING OTHER FINDINGS AND PROVISIONS <br />RELATED TO THE SUBJECT; PROVIDING A CUMULATIVE CLAUSE; <br />PROVIDING A SEVERABILITY CLAUSE; PROVIDING A SAVINGS <br />CLAUSE; AND PROVIDING AN EFFECTIVE DATE. <br />WHEREAS, the City of Paris is a home rule municipality located in Lamar County, created <br />in accordance with the provisions of Chapter 9 of the Local Government Code and operating <br />pursuant to the City Charter and enabling legislation of the State of Texas; and, <br />WHEREAS, under the authority of Article VIII Section 1-b(b) of the Texas Constitution and <br />Section 11.13 of the Tax Code of the State of Texas, persons with a qualifying disability, on or <br />before January 1 St of the year for which the exemption is claimed, are eligible for a city ad valorem <br />tax exemption on twenty thousand dollars ($20,000) of the appraised value of their residence <br />homestead, as defined by law. <br />WHEREAS, persons who qualify for such tax exemptions, must apply for exemption with <br />the Lamar County Appraisal District and otherwise comply with requirements of said Appraisal <br />District for making application for tax exemptions; and, <br />WHEREAS, an eligible disabled person who is sixty-five (65) years of age or older may not <br />receive both exemptions in the same year but may choose either; and, <br />WHEREAS, persons must qualify for exemption by holding legal title to the residence <br />homestead prior to January ls` of the year exemption is claimed; NOW, THEREFORE, <br />BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PARIS, PARIS, <br />TEXAS: <br />Section 1. That the findings set out in the preamble to this ordinance are hereby in all things <br />approved. <br />Section 2. That persons with a qualifying disability, on or before January 1 St of the year for <br />which the exemption is claimed, are eligible for a city ad valorem tax exemption on twenty thousand <br />dollars ($20,000) of the appraised value of their residence homestead, as defined by law. <br />Section 3. That this ordinance shall be cumulative of all provisions of ordinances of the City <br />of Paris, Texas, except where the provisions of this ordinance are in direct conflict with the <br />provisions of such ordinances, in which event the conflicting provisions of such ordinances are <br />hereby repealed. <br />5-1(eo <br />