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HomeMy WebLinkAboutOrdinance No. 88-11 FORMFEED TEST ORDINANCE N0. 88-11 AN ORDINANCE PROVIDING FOR THE ASSESSMENT, LEVY , AND COLLECTION OF AD VALOREM TAXES OF THE CITY OF FRIENDSWOOD , TEXAS, FOR THE YEAR 1988 AND FOR EACH YEAR THEREAFTER UNTIL OTHERWISE PROVIDED ; PROVIDING THE DATE ON WHICH SUCH TAXES SHALL BE DUE AND PAYABLE; PROVIDING FOR PENALTY AND INTEREST ON ALL TAXES NOT TIMELY PAID; AND REPEALING ALL ORDINANCES AND PARTS OF ORDINANCES IN CONFLICT HEREWITH. � * � � t � � t � � t WHEREAS, Section 26 . 05 of the Texas Property Tax code provides that by September 1 or as soon thereafter as practicable, the governing body of each taxing unit shall adopt a tax rate for the current tax year ; and WHEREAS, such Section further provides that where the tax rate consists of two components (one whieh will impose the amount of taxes needed to pay the unit ' s debt service and the other whieh will impose the amount of taxes needed to fund maintenance and operation expenditures of the unit for the next year) , eaeh of such two components must be approved separately; and WHEREAS, the proposed tax rate for the current tax year of the City of Friendswood , Texas , consists of two such components, a tax rate of $. 18754 for debt service and a tax rate of $. 50746 to fund maintenanee and operation expenditures; and WHEREAS , by separate motions heretofore adopted by the City Couneil of the City of Friendswood , Texas , at a re�ular meeting of said City eouneil held on this 12th day of September, 1988 , said City Council has approved separately the tax rate heretofore specified for each of said components ; and WHEREAS, having thus separately approved the tax rate for eaeh of such components , it is necessary and appropriate for the City Couneil to now formally pass , approve , and adopt a 1988 tax rate ordinance of the City of Friendswood , Texas; now, therefore BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD , STATE OF TEXAS: Section 1 . The facts and recitations set forth in the preamble of this Ordinanee are found to be true and correct and are hereby adopted , ratified , and confirmed . 1 FORMFEED TEST Section 2. All property subject to ad valorem taxation by the City of Friendswood , Texas , shall be equally and uniformally assessed for sueh purposes at One Hundred Percent ( 100% ) of the fair market value of sueh property. Section 3 • There is hereby levied for general purposes and use by the City of Friendswood , Texas , for the year 1988 , and for each year thereafter until otherwise provided , an ad valorem tax at the rate of $. 507�6 on each One Hundred Dollars ( $100) of assessed valuation on all property, real , personal , and mixed , within the corporate limits upon which an ad valorem tax is authorized by law to be levied by the City of Friendswood , Texas . The proceeds from sueh tax shall be applied to the payment of the general and current expenses of the government of the City. Al1 such taxes shall be assessed and collected in current money of the United States of America. Section 4 . For the purpose of paying the interest on bonds , warrants , certificates of obligation, or other lawfully authorized evidence of indebtedness issued by the City of Friendswood , Texas , including the various installments of principal due on the serial bonds , warrants , certifieates of obligation, or other lawfully authorized evidenee of indebtedness issued by the City as such installments shall respectively mature , and for the purpose of repaying any sums borrowed in anticipation of current revenues for use in the payment of bonds and certificates of obligation and interest thereon maturing in the fiseal year 1988 , and for the purpose of paying interest and making provisions for the sinking fund on such other bond issues , warrants , eertificates of obli�ation, or other lawfully authorized evidence of indebtedness as may be authorized , there is hereby levied for the year 1988 and for each year thereafter until otherwise provided , to be assessed and colleeted upon all property described in Section 3 of this Ordinance , an annual ad valorem tax at the rate of $. 18754 on eaeh One Hundred Dollars ( $100) of assessed valuation. Section 5 . All ad valorem taxes levied hereby, in the total amount of $. 695 cents on each One Hundred Dollars ( $100) of 2 FORMFEED TEST assessed valuation, as refleeted by Sections 3 and � hereof, shall be due and payable on or before January 31 , 1989 . All ad valorem taxes due the City of Friendswood , Texas , and not paid on or before January 31 following the year for which they were levied shall bear penalty and interest as prescribed in the Property Tax Code of the State of Texas . Section 6 . All ordinanees and parts of ordinances in conflict herewith are , to the extent of such confliet , hereby repealed . PASSED , APPROVED , AND ADOPTED this 12th day of September , 1988 . ayor Paul W. Schrader , C Deloris MeKenz e , MC City Seeretary 3