2008-045-ORD-AMENDING ARTICLE II, CHAPTER 30, TAXATION OF THE CODE OF ORDINANCES OF THE CITY OF PARIS, TEXAS, BY ADDING A NEW DIVISION 3, TAX LIMIT FOR DISABLED PERSONS OR PERSONS 65 YEARS OF AGE OR OLDER

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"DIVISION 3. TAX LIMIT FOR QUALIFIED PERSONS. Sec. 30 -32. Tax Limit for Disabled Persons or Persons 65 Years of Age or Older. (a) Except as otherwise provided by law, the City may not increase the total annual amount of ad valorem taxes the City imposes on the residence homestead of a person who is disabled or who is sixty -five (65) years of age or older above the amount of taxes that the City imposed on the residence homestead in the first tax year (other than a tax year prior to tax year 2008) in which the individual qualified that residence homestead for either the homestead exemption for disabled persons (Tax Code §11.13(c)) or the homestead exemption for persons 65 years of age or older. (b) The provisions of this Section shall be administered in conformance with Article VIII, Section 1 -b(h) of the Texas Constitution and Section 11.261 of the Texas Tax Code, as the same may be amended from time to time." Section 3. That all provisions of the ordinances of the City of Paris, Texas in conflict with the provisions of this ordinance are hereby repealed, and all other provisions of the ordinances of the City of Paris not in conflict with the provisions of this ordinance shall remain in full force and effect. Section 4. That the repeal of any ordinance or part of ordinances affected by the enactment of this ordinance shall not be construed as abandoning any action now pending under or by virtue of such ordinance or as discontinuing, abating, modifying, or altering any penalty accruing or to accrue, or as affecting any rights of the municipality under any section or provisions of any ordinance at the time of passage of this ordinance. Section 5. That it is the intention of the City Council of the City of Paris that this ordinance, and every provision hereof, shall be considered severable, and the invalidity or partial invalidity of any section, clause, or provisions of this ordinance shall not affect the validity of any other portion of this ordinance. Section 6. That the City Council voted by a supermajority vote of five to suspend the rule requiring two readings before adoption of ordinances 6 ayes and 0 nays. Section 7. That this ordinance shall become effective from and after its passage of the first reading and publication as required by law. PASSED AND ADOPTED this 17th day of November, 2008.