13-Deliberate and possibly act on an Ordinance setting the tax rate fot the calendar year 2010 for the City of Paris
CITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date: Originating Department: Presented By: Agenda Item No.:
09/3/10
Council Date: Finance Gene Anderson 13.
09/13/10
RECOMMENDED MOTION:
NOT AN ACTION ITEM - FIRST READING. [IF SUPERMAJORITY RULE INVOKED - Move to approve an
ordinance fixing the tax rate, tax levy, and levying the ad valorem taxes for the City of Paris for FY
20010-2011.]
POLICY ISSUES):
Required by statute.
BACKGROUND:
This ordinance sets the City of Paris tax rate at 52 cents per $100 of property value. The tax rate of 52
cents per $100 of value is broken down between operations/maintenance costs (41.713 cents per $100 of
value) and debt (10.287 cents per $100 of value). It establishes the tax levy based on the 52-cent rate,
and directs that the levy be entered into the City's records.
The proposed rate is 2.2% below the effective rate of 53.19 cents per $100 of value because the total
taxable value of the City dropped by $26.3 million, i.e. this is a net decrease in City taxes. At the
proposed rate, the owner of an average residential homestead ($68,635) will pay $356.90 in property tax
to the City. This is the third consecutive year to keep a $0.52 rate, and the tax rate has not been lower
than $0.52 since 1996.
BOARD/COMMISSION RECOMMENDATION:
None
EXHIBITS:
Ordinance; Tax rate distribution graph and table.
ACTION: BUDGET INFO:
❑ Financial Report ❑ Minute Order Expense $NA
❑ Department Report ❑ Resolution Budgeted Amt. $NA
❑ Presentation ® Ordinance YTD Actual $NA
❑ Public Hearing ❑ Other Acct. Name NA
Acct. Number NA
FISCAL NOTES:
None
REVIEWED AND APPROVED BY:
® Administration ® City Clerk ❑ Community Development ❑ EMS/IT ® Finance ❑ Fire
❑ Municipal Court ® Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris Revised 2/04/08
98
DRAFT
attorney\Budget\2010-201 1 \Tax Rate Ord 2010-11
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
FIXING THE TAX RATE AND THE TAX LEVY AND LEVYING AD VALOREM
TAXES FOR THE CITY OF PARIS FOR THE YEAR 2010 UPON ALL TAXABLE
PROPERTY WITHIN THE CITY OF PARIS IN CONFORMITY WITH THE
CHARTER PROVISIONS AND ORDINANCES OF THE CITY; MAKING OTHER
FINDINGS AND PROVISIONS RELATED TO THE SUBJECT; REPEALING ALL
ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Lamar County Appraisal District, as authorized by the laws of the State
of Texas, has fixed the value of all property situated within Paris, Texas, subject to ad valorem
taxes for the year 2010, such total valuation being the sum of $1,479,119,378; and,
WHEREAS, in accordance with provisions of ordinances passed by the City Council of
the City of Paris, property owners over the age of sixty-five (65) and disabled Veterans have
filed exemptions; other adjustments for tax abatements have been approved; and other
exemptions are authorized under state law; thereby reducing the total valuation subject to ad
valorem taxes; and,
WHEREAS, in accordance with the provisions of the Charter of the City of Paris, Paris,
Texas, the City Manager has heretofore submitted to the City Council a proposed budget of the
revenues of the City and the expenditures for the conduct of the affairs thereof, providing a
complete financial plan for the fiscal year beginning October 1, 2010 and ending September 30,
2011; and,
WHEREAS, the City Council has heretofore by ordinance adopted the budget
appropriating from ad valorem taxes the following sums, to-wit:
General Fund $6,061,058.00
Debt Service Fund $1,420,100.00; and,
WHEREAS, the City Council has by previous separate vote approved a rate of 0.41713
per $100.00 for maintenance and operations expenditures and a rate of 0.10287 per $100.00
for debt service;
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.
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Section 2. That there shall be and is hereby levied for the year 2010 and ordered to be
collected, a tax of $0.52 on each and every ONE HUNDRED DOLLARS ($100.00) of the assessed
valuation of all property of every description subject to taxation within the corporate limits of
Paris, and that said tax so levied shall be distributed and apportioned as follows:
CURRENT EXPENSES:
For the payment of CURRENT EXPENSES of the City
Government of the City of Paris, on each and every
One Hundred Dollars worth of property situated
within the corporate limits of Paris and subject to
taxation a tax of $0.41713
(of which $0.00151 will be for the operation of the
Paris Municipal Band)
For paying interest and creating a sinking fund for
Tax & Revenue Certificates of Obligation Series
2002 on each and every One Hundred Dollars worth
of property situated within the corporate limits of
Paris and subject to taxation, a tax of $0.03226
For paying interest and creating a sinking fund
for General Obligation Refunding Bonds, Series
"2003," on each and every One Hundred Dollars
worth of property situated within the corporate
limits of Paris and subject to taxation, a tax of $0.02863
For paying interest and creating a sinking fund
for General Obligation Refunding Bonds, Series
"2010," on each and every One Hundred Dollars
worth of property situated within the corporate
limits of Paris and subject to taxation, a tax of $0.03232
For paying interest and creating a sinking fund for
Combination Tax & Revenue Certificates of Obligation Series
"2010" on each and every One Hundred Dollars worth
of property situated within the corporate limits of
Paris and subject to taxation, a tax of $0.00966
Total Debt Rate $.10287
TOTAL TAX RATE $0.52
Section 3. THIS TAX RATE WILL RAISE LESS TAXES FOR MAINTENANCE
AND OPERATIONS THAN LAST YEAR'S TAX RATE.
- 100
Section 4. That the City Tax Assessor and Collector of the City of Paris is hereby
directed to assess, extend, and enter upon the rolls of the City of Paris, Texas, for the current
taxable year, the amount and rates herein levied and shall be collected as provided by the
ordinances and the Charter of the City of Paris, Texas, and the laws of the State of Texas; and
when so collected, same shall be distributed in accordance with ordinance.
Section S. 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 6. 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 7. 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 8. That by a supermajority vote of _ ayes and _ nays, the City Council
voted to suspend the rule requiring two readings before adoption of this ordinance.
Section 9. That this ordinance shall become effective from and after its passage of the
first reading and publication as required by law.
READ, ADOPTED, AND APPROVED BY THE CITY COUNCIL at a special meeting duly
called and held at the City Council Chamber, 107 E. Kaufman in the City of Paris on this the
13th day of September, 2010.
Will Biard, Mayor
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
Kent McIlyar, City Attorney
101
Section 8. Introduced and read on first reading on September 13, 2010, at a regular
meeting of the City Council of the City of Paris and read and passed on second reading on
September 27, 2010, at a special meeting of the City Council of the City of Paris; the same being
two separate meetings of the City Council of the City of Paris.
Section 9. That this ordinance shall become effective from and after its passage of the
second reading and publication as required by law.
READ, ADOPTED, AND APPROVED BY THE CITY COUNCIL at a special meeting duly called
and held at the City Council Chamber, 107 E. Kaufman in the City of Paris on this the 27th day
of September, 2010.
lo?
1.
2010-2011 Budget
Distribution of Tax Rate
0.70000
0.60000
0.50000
0.40000
0.30000
0.20000
0.10000
0.00000
•y00 0A'400 2002 "00~ o" 05 Drv 006.0 Z00~ .0 2008 0 1009-1 20,,0.1
■Operating Fund ODebt Service
Tax Rate Distribution
Fiscal Operating Debt
Year Tax Rate Fund Service
2000-01 0.61000 0.51738 0.09262
2001-02 0.61000 0.51962 0.09038
2002-03 0.69500 0.56104 0.13396
2003-04 0.69500 0.57289 0.12211
2004-05 0.69225 0.57977 0.11248
2005-06 0.69225 0.56650 0.12575
2006-07 0.59225 0.49294 0.09931
2007-08 0.56000 0.46526 0.09474
2008-09 0.52000 0.43113 0.08887
2009-10 0.52000 0.42439 0.09561
2010-11 0.52000 0.41713 0.10287
00-2
103