2006-037-ORD- Tax exemption for disability homestead
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hereby repealed.
Section 4. That it is hereby declared to be the intention of the City Council that the phrases,
clauses, sentences, paragraphs, and sections of this ordinance are severable, and if any phrase, clause,
sentence, paragraph or section of this ordinance shall be declared unconstitutional by the valid
judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect
any of the remaining phrases, clauses, sentences, paragraphs and sections of this ordinance, since the
same would have been enacted by the City Council without the incorporation in this ordinance of
any such unconstitutional phrase, clause, sentence, paragraph or section.
Section 5. That all rights and remedies of the City of Paris are expressly saved as to any and
all violations of the provisions of any ordinances regulating personnel policies that have accrued at
the time of the effective date of this ordinance; and, as to such accrued violations and all pending
litigation, both civil and criminal, whether pending in court or not, under such ordinances, same shall
not be affected by this ordinance but may be prosecuted until final disposition by the courts.
Section 6. That this ordinance shall be in full force and effect from October 1, 2006.
PASSED AND APPROVED this 25th day of September, 2006.
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Richard Manning, Mayor "/
ATTEST:
APPROVED AS TO FORM:
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D. Lestock, Assistant City Attorney