2205 ORD PROVIDING CODE OF ORDINANCES BE AMENDED BY ADDING ARTICLE TO BE NUMBERED ARTICLE II OF CHAPTER 28ORDINANCE N0. 2205
AN ORDINANCE OF THE CITY OF PARIS, PARIS, TEXAS,
PROVIDING THAT THE CODE OF ORDINANCES, CITY OF PARIS,
PARIS, TEXAS, BE AMENDED BY ADDING AN ARTICLE TO BE
NUMBERED ARTICLE II OF CHAPTER 28; PROVIDING FOR A
RESIDENCE HOMESTEAD EXEMPTION FOR THE ELDERLY, APPLI-
CATION FOR EXEMPTION, DETERMINATION OF TAX ASSESSOR-
COLLECTOR, LIMITATIONS OF EXEMPTION AND DETERMINATIVE
DATE FOR EXEMPTION; REPEALING ALL ORDINANCES OR PARTS
OR ORDINANCES IN CONFLICT HEREWITH; PROVIDING FOR A
SAVINGS CLAUSE AND PROVIDING FOR AN EFFECTIVE DATE OF
JANUARY l, 1975.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
PARIS:
Section 1. That the Code of Ordinances of the City of Paris,
Paris, Paris, Texas, be amended by adding an article to be numbered
Article II of Chapter 28, to read as follows:
"ARTICLE II. RESIDENCE HOMESTEAD EXEMPTION
FOR THE ELDERLY.
Section 28 -3. Exemption.
Upon compliance with all requirements of this article
and all other applicable laws and ordinances, $3, 000 of
the assessed value of residence homesteads of persons
sixty-five years of age or older shall be exempt from ad
valorem taxes levied by the City of Paris.
Section 28 -4. Effective date.
Such exemption shall be effective as to such residence
homesteads as may qualify hereunder from and after
January l, 1975. Eligibility for such exemption shall be
determined each year as of January 1 of such year.
Section 28 -5. Application for exemption.
The exemption provided for by this article shall not
be allowed unless the person claiming such exemption shall
file with the city tax assessor-collector, between January 1
and April 30th of the year for which such exemption is
claimed, documentary proof of age satisfactory to the tax
assessor-collector and a sworn claim for such exemption,
describing the property for which exemption is sought, on
forms prescribed by the tax assessor-collector, giving
complete information as provided for by such forms. In
the event of good cause shown to the satisfaction of the
tax assessor-collector, late applications may be accepted
but no later, in any event, than ten days prior to time for
submission of assessment rolls to the board of equalization.
After the filing of such proof of age and claim for exemption,
the tax assessor-collector may, if he deems it necessary,
request further information in order to determine eligibility
for such exemption, which such information shall be provided
by the applicant as a prerequisite to obtaining such exemption.
Such application for exemption shall be made annually for
each year that such exemption is sought.
Section 28-6. Determination of tax assessor-collector.
After said application, all necessary proof and any
other necessary information has been filed, the tax
assessor-collector shall determine eligibility for such
exemption. The determination of the tax assessor-
collector shall be final and the property in question shall
be placed on the tax rolls of the city in accordance with
such determination. However, in the event the tax
assessor-collector should deny such application for
exemption, notice shall be given to the applicant within
ten days of such determination and in any event no later
than the submission of all assessment lists to the board
of equalization. However, there shall be no appeal of
the tax assessor-collector's determination.
Section 28 -7. Limitations of exemption.
The exemption authorized hereby shall extend only
to a residential homestead as same may be defined by
the laws of the State of Texas. Such exemptions shall be
allowed only if the property in question is in fact the
residential homestead of the applicant and such person has
attained the age of sixty-five years on January 1 of the
taxable year in question. The exemption shall be granted
if one spouse has attained the age of sixty-five years on
such applicable date even though the other has not attained
s uch age.
Section 28 -8. Determinative date for exemption.
January 1 of each tax year shall be the determinative
date for eligibility for such exemption and qualification
therefor shall be determined each year as of that date.
Determination of eligibility for such exemption shall be for
only the year in question with each subsequent year requir-
ing application and determination of eligibility as provided
herein. There shall be no proration of the exemption pro-
vided for in this article for any taxable year either in the
event of qualification or disqualification of either any appli-
cable person or property for such exemption after January 1
of the applicable year."
Section 2. All ordinances or parts of ordinances in conflict
herewith are hereby expressly repealed.
Section 3. It is hereby declared to be the intention of the City
Council of the City of Paris that the sections, paragraphs, sentences,
clauses and phrases of this ordinance are severable, and if any
phrase, clause, sentence, paragraph or section of this ordinance shall
be declared unconstitutional or invalid by the valid judgment or decree
of any court of competent jurisdiction, such unconstitutionality or in-
validity shall not affect any of the remaining phrases, clauses, sen-
tences, 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 unconstitutional or invalid phrases, clauses,
sentences, paragraphs or sections.
Section 4. This ordinance shall become effective on
January l, 1975.
Passed and adopted this 9th day of December, 1974.
-~-Yj A- 44.6~
Jam s M. Brunett , ayor
ATTEST:
City Clerk
~
APP OVED ~ TO FORM:
.
,
T. : Haynes, City ttorney
H. C. Gr ene
,