HomeMy WebLinkAboutResolution No. 2007-32 RESOLUTION NO. R2007-32
A RESOLUTION OF THE CITY OF FRIENDSWOOD, TEXAS,
PROVIDING FOR THE TAXATION OF TANGIBLE PERSONAL
PROPERTY IN TRANSIT, WHICH WOULD OTHERWISE BE EXEMPT
FROM TAXATION PURSUANT TO TEXAS TAX CODE, SECTION
11.253; REPEALING ALL RESOLUTIONS OR PARTS OF
RESOLUTIONS INCONSISTENT OR IN CONFLICT HEREWITH; AND
PROVIDING FOR SEVERABILITY.
* * * * *
WHEREAS, the 80t" Texas Legislature, in Regular Session, has enacted House Bill 621
to take effect on January 1, 2008, which added Tex. Ta�c Code § 11.254 to exempt from taxation
certain tangible personal property held temporarily at a location in this state for assembling,
storing, manufacturing, processing, or fabricating purposes (goods-in-transit), which property
has been subject to t�ation in the past; and
WHEREAS, Tex. Tax Code § 11.253(j), as amended, allows the governing body of a
taxing unit, after conducting a public hearing, to provide for the continued taxation of such
goods-in-transit; and
WHEREAS, the City Council of the City of Friendswood, Texas, having conducted a
public hearing, as required by Section 1-n(d), Article VIII, Texas Constitution, is of the opinion
that it is in the best interests of the City to continue to tax such goods-in-transit; now, therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD,
STATE OF TEXAS:
Section 1. The facts and matters set forth in the preamble of this Resolution are
hereby found to be true and correct.
Section 2. The goods-in-transit, as defined in Tex. Tax Code § 11.253(a)(2), as
amended by House Bill 621, enacted by the 80t" Texas Legislature in Regular Session, shall
continue to be taxed by the City of Friendswood, Texas.
Section 3. All resolutions or parts of inconsistent or in conflict herewith are, to the
extent of such inconsistency or conflict, hereby repealed.
Section 4. In the event any clause,phrase,provision, sentence, or part of this Resolution
or the application of the same to any person or circumstance shall for any reason be adjudged
invalid or held unconstitutional by a court of competent jurisdiction, it shall not affect, impair, or
invalidate this Resolution as a whole or any part or provision hereof other than the part declared to
be invalid or unconstitutional; and the City Council of the City of Friendswood, Texas, declares that
it would have passed each and every part of the same notwithstanding the omission of any such part
thus declared to be invalid or unconstitutional,whether there be one or more parts.
PASSED,APPROVED AND RESOLVED on this ls� day of October,2007.
�
. . Smith
Mayor
ATTEST:
0� �R�FjyO
.�' —_� �.� '�'�,
Deloris McKenzie, TRMC � �
City Secretary � i
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