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 OLDERORDINANCE NO. 2008 -045
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
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 QUALIFIED PERSONS, SECTION 30 -32, TAX
LIMIT FOR DISABLED PERSONS OR PERSONS 65 YEARS OF AGE OR OLDER;
ESTABLISHING AN ANNUAL CAP ON CITY AD VALOREM TAXES FOR
QUALIFYING INDIVIDUALS PURSUANT TO ARTICLE 8, SECTION 1 -b(h)
OF THE TEXAS CONSTITUTION AND SECTION 11.261 OF THE TEXAS TAX
CODE; MAKING OTHER FINDINGS AND PROVISIONS RELATED TO THE
SUBJECT; PROVIDING A REPEALER CLAUSE, A SEVERABILITY CLAUSE, A
SAVINGS CLAUSE AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, on July 14, 2008 the City Council of the City of Paris approved
Resolution 2008 -051 ordering a city -wide special election to be held in the City of Paris on
November 4, 2008 on the question of establishing a limit on the total amount of taxes that
may be imposed on the residence homestead of a disabled person or person sixty -five (65)
years of age or older pursuant to Article 8, Section 1 -b(h) of the Texas Constitution and
Section 11.261 of the Texas Tax Code; and,
WHEREAS, as required by State law and City Charter, said election was held on
November 4, 2008 at the specified and designated polling places as set forth in Resolution
No. 2008 -051; and,
WHEREAS, the results of the special election have been canvassed, reviewed and
approved by the City Council of the City of Paris in Resolution No. 2008 -099. an ordinance
adopting this proposition is hereby presented to the City Council for consideration and
approval.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
PARIS, TEXAS:
Section 1. That the findings set out in the preamble to this ordinance are hereby
in all things approved.
Section 2. That Article II of Chapter 30 of the Code of Ordinances of the City of
Paris, Texas is hereby amended to add a new Division 3. Tax Limit for Qualified Persons and
Section 30 -32, Tax Limit for Disabled Persons and Persons Sixty -Five (65) Years of Age or
Older to read as follows:
"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.
ATTEST:
- 124 L- &tWvIj
Nicki Brown, Deputy City Clerk
APPROVED AS TO FORM: