HomeMy WebLinkAboutOrdinance No. 2020-41 ORDINANCE NO.2020-41
AN ORDINANCE RATIFYING PROVISION FOR THE
LEVY AND COLLECTION OF AD VALOREM TAXES OF
THE CITY OF FRIENDSWOOD,TEXAS,FOR THE TAX
YEAR COMMENCING OCTOBER 1,2020,AND ENDING
SEPTEMBER 30,202 1;PROVIDING THE DATE ON WHICH
SUCH TAXES SHALL BE DUE AND PAYABLE;
PROVIDING FOR PENALTY AND INTEREST ON ALL
TAXES NOT TIMELY PAID; PROVIDING FOR
SEVERABILITY; AND REPEALING ALL ORDINANCES
OR PARTS OF ORDINANCES INCONSISTENT OR IN
CONFLICT HEREWITH.
WHEREAS,Section 26.05(a)of the Texas Property Tax Code provides that before the
later of September 30th or the 60'h day after the date the City receives the certified appraisal roll
the City Council 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 which will impose the amount of taxes needed to pay the City's debt service and
the other which will impose the amount of taxes needed to fund maintenance and operation
expenditures for the next year),each of such two components must be approved separately;and
WHEREAS,Section 26.05(c)of the Texas Property Tax Code provides that if the
governing body of a taxing unit does not adopt a tax rate before the required date,the tax rate for
the taxing unit is the lower of the calculated no-new-revenue tax rate for that tax year or the taxing
unit's adopted tax rate for the preceding tax year. A tax rate established by Section 26.05(c)is
treated as an adopted tax rate;and
WHEREAS,the City of Friendswood tax year 2020 tax rate was not adopted by the
required date of September 29h and thus,the no-new-revenue tax rate was established as the
adopted tax rate;and
WHEREAS,the adopted tax rate for the current tax year of the City of Friendswood,
Texas,consists of two components,a tax rate of$0.095161 for debt service and a tax rate of
$0.392152 to fund maintenance and operation expenditures;and
WHEREAS,all notices and hearings required by law as a prerequisite to the passage,
approval,and adoption of this Ordinance have been timely and properly given and held;
NOW,THEREFORE,BE IT ORDAINED 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 Ordinance are found
to be true and correct and are hereby adopted,ratified,and confirmed.
Section 2. There is hereby ratified and levied,for the tax year commencing October 1,
2020 and ending September 30,2021,to fund the City's fiscal year 2020-2021 municipal budget,
an ad valorem tax at the total rate of$0.487314 on each One Hundred Dollars($100)of assessed
valuation on all property,real,personal,and mixed,within the corporate limits of the City,upon
which an ad valorem tax is authorized by law to be levied by the City of Friendswood,Texas.All
such taxes shall be assessed and collected in current money of the United States of America.
THIS TAX RATE WILL GENERATE APPROXIMATELY THE SAME
TAXES FOR MAINTENANCE AND OPERATIONS AS LAST YEAR'S TAX
RATE. THE TAX RATE WILL NOT RAISE MORE TAXES FOR
MAINTENANCE AND OPERATIONS ON A$100,000 HOME TAXED AT
THE SAME VALUE IN,BOTH,THE CURRENT AND PRECEDING TAX
YEARS.
Ord No.2020-41 2
Section 3. Of the total tax levied in Section 2 hereof,$0.392152 is levied to fund
maintenance and operation expenditures of the City for the fiscal year 2020-202 1.
Section 4. Of the total tax levied in Section 2 hereof,$0.095161 is levied 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,certificates of obligation,or
other lawfully authorized evidence of indebtedness issued by the City,as such installments shall
respectively mature in the fiscal year 2020-2021.
Section 5. All ad valorem taxes levied hereby,in the total amount of$0.487314 on
each One Hundred Dollars($100.00)of assessed valuation,as reflected by Sections 2,3,and 4
hereof,shall be due and payable on or before January 31,2021.All ad valorem taxes due the City
of Friendswood,Texas,and not paid on or before January 31 st following the year for which they
were levied,shall bear penalty and interest as prescribed in the Texas Tax Code.
Section 6. In the event any clause,phrase,provision,sentence,or part of this Ordinance
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 Ordinance 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.
Section 7. All ordinances and parts of ordinance in conflict herewith are,to the extent
of such conflict,hereby repealed.
PASSED,APPROVED,AND ADOPTED on first and final reading this 1st day of
October,2020.
Mike Fore
Mayo
Ord No.2020-41 3
ATTEST:
-R-I
Melinda Welsh,TRMC '0:
City Secretary
RECORD VOTE:
COUNCIL MEMBER: VOTED FOR VOTED AGAINST
MIKE FOREMAN,MAYOR
STEVE ROCKEY
SALLY BRANSON
TRISH HANKS
ROBERT J.GRIFFON
JOHN H.SCOTT
BRENT ERENWERT
Ord No.2020-41 4