2397 ORD FIXING TAX RATE AND TAXY LEVY AND LEVYING AD VALOREM TAXES FOR COP FOR 1978ORDINANCE NO. 2397 ,
AN ORDINANCE FIXING THE TAX RATE AND THE TAX LEVY,
AND LEVYING AD VALOREM TAXES FOR THE CITY OF PARIS,
PARIS, TEXAS, FOR THE YEAR 1978, UPON ALL TAXABLE PROPERTY
WITHIN THE SAID CITY OF PARIS, TEXAS, IN CONFORMITY WITH
THE CHARTER PROVISIONS AND ORDINANCES OF SAID CITY; AND
REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CON-
FLICT HEREWITH.
WHEREAS, the Board of Equalization heretofore appointed by the
City Council of the City of Paris has met and has fixed the value of
all property situated within the City of Paris, Texas. subject to ad
valorem taxes for the year 1978, such total valuation being the sum of
$54, 128, 497. 00; and,
WHEREAS, in accordance with provisions of Ordinances passed
by the City Council of the City of Paris, Paris, Texas, property owners
over the age of 65 and disabled Veterans have filed exemptions in the
sum of $3, 619, 905. 00 making a new valuation subject to ad valorem
taxes in the sum of $50, 508, 592. 00; and,
WHEREAS, in accordance with the provisions of the Charter of
the City of Paris, Paris, Texas, the City Manager has heretofore sub-
mitted to the City Council a proposed budget of the revenues of the
City and the expenditures for the conduct of the affairs thereof, pro-
viding a complete financial plan for the fiscal year beginning July l,
1978, and ending June 30, 1979; and,
WHEREAS, the City Council has heretofore, by ordinance adopted
the budget appropriating from ad valoren taxes the following sum,
to -wit:
General Fund $1, 037, 400. 00
NOW, THEREFORE, BE IT ORDAINED BY THE CITY
COUNCIL OF THE CITY OF PARIS:
Section l. That there shall be and is hereby levied for the year
1978 and ordered to be collected a tax of $2. 20 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 the City of Paris, and that said tax so levied shall be dis -
tributed and apportioned as follows:
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 the City of
Paris and subject to taxation a tax of (of which
$0. 008 will be for the operation of the Paris
Municipal Band) $2. 20
Section 2. There is also levied and ordered to be collected
against each and every person, firm or corporation pursuing an occupa -
tion within the corporate limits of the City of Paris, except where levy
of the same is expressly forbidden by general law, an occupation tax
and license tax equal to one-half (1/2) of that levied by the State of
Texas against such occupation. This provision applies to each and
every occupation upon which the State of Texas levies a tax and fixes
a license fee and only to such occupations.
Section 3. 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, Paris, Texas, for the current taxable year, the
amount and rates herein levied and to keep a current account of
same, and the taxes herein levied shall be collected as provided by
the ordinances and the Charter of the City of Par.is, Paris, Texas,
and the laws of the State of Texas; ard when so collected, same shall
be distributed in accordance with ordinance.
Section 4. Current ad valorem taxes fo r the year 1978, paid
on or prior to December 31, 1978, sha11 be subject to discounts as
follows:
Three per cent if paid on or before October 31,
1978; Two per cent if paid after October 31,
1978, and on or before November 30, 1978;
One per cent if paid after November 30, 1978,
and on or before December 31, 1978.
Section 5. All ordinances and parts of ordinances in conflict
herewith are hereby expressly repealed.
This ordinance shall be and remain in full force and effect from
and after its passage and approval by the City Council of the City of
Paris.
Read, approved and passed this lOth day of July, 1978.
C!
Michael E. Malone, Mayor
ATTEST:
H. C. Greene, City Clerk
APP OVE A TO FORM:
T. K. Haynes, City Attorney