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nRaFT <br />Attorney\ordwork\current\Tax Freeze on property tax for qualifying individuals <br />ORDINANCE NO. <br />AN ORDINAIIICE OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS, <br />AMENDING ARTICLE II, CHAPTER 30, TAXATION OF THE CODE OF <br />ORDINANCES OF THE CITY OF PARIS, TEXAS, BY ADDING A NEW <br />DIVISION 3. TAX LIMIT FOR QUALIFIED PERSONS, SECTION 30-32, <br />ENTITLED TAX LIMIT FOR PERSONS AGED 65 AND OLDER OR DISABLED; <br />ESTABLISHING A LIMIT ON TAXES FOR QUALIFYING INDIVIDUALS <br />PURSUAIVT TO ARTICLE 8, SECTI0111 1-b(h) OF THE TEXAS <br />CONSTITUTION AND TEXAS TAX CODE SECTION 11.261; MAKING <br />OTHER FINDINGS AND PROVISIONS RELATED TO THE SUBJECT; <br />PROVIDING A REPEALER CLAUSE, A SEVERABILITY CLAUSE, A SAVINGS <br />CLAUSE AND PROVIDING AN EFFECTIVE DATE. <br />WHEREAS, effective January 1, 2004, the Texas Constitution was amended to <br />provide a local option for cities, counties and junior college districts to establish a limit on <br />property taxes for residence homeowners who are either disabled or age sixty-five (65) or <br />older (see Texas Constitution Article 8, Section 1-b(h)); and <br />WHEREAS, the constitutional amendment, set forth in Article 8, Section 1-b(h) Texas <br />Constitution provides two ways in which this tax freeze legislation may be adopted by a <br />municipality, one is by official action of the governing body of the municipality enacting a <br />city ordinance to adopt the tax freeze and the other is by special election requested by a <br />petition signed by five percent (5%) of the registered voters of the municipality; and, <br />WHEREAS, Section 11.261 of the Texas Tax Code implements the Constitutional <br />amendment and establishes the process and procedures for the City to follow in <br />administrating the limit on ad valorem taxes for residence homeowners who are disabled <br />or age sixty-five (65) or older. <br />NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF <br />PARIS, TEXAS: <br />Section 1. That the findings set out in the preamble to this ordinance are hereby <br />in all things approved. <br />Section 2. That the following article is hereby adopted by the City of Paris, Texas <br />with such provision to become a part of the existing Code of Ordinances of the City of Paris, <br />Texas, be, and the same is hereby amended so that such shall read as follows: <br />. 00008J <br />