Ordinance No. 1,534ORDINANCE NO.1534
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN,TEXAS,
AMENDING CHAPTER 281/2,"TAXATION",SECTION 28 1/2.1,EXCEPTIONS
TO PAYMENT OF AD VALOREM TAXES,TO REPEAL THE PROVISIONS OF SUCH
SECTION AS PRESENTLY CONSTITUTED AND TOSUBMIT IN ITS PLACE A NEW
SECTION 28 1/2.1;REPEALING ORDINANCES INCONSISTENT HEREWITH,CON
TAINING A SAVINGS CLAUSE,AND PROVIDING FOR THE EFFECTIVE DATE
HEREOF.
WHEREAS,Article VIII,Section 1-b of the Texas Constitution has been
amended;and
WHEREAS,said amendment provides that Three Thousand and No/lOO ($3,000.00)
Dollars of the assessed value of residence homesteads of married or unmarried
persons sixty-five (65)years of age orolder,including those living alone,may
be exempted by the governing body of a political subdivision;NOW THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN,TEXAS:
Section 1:That the Code of Ordinances of the City of Baytown is hereby
amended by the amendment of Chapter 28 1/2,"Taxation",by repealing Section
28 1/2.1,Exceptions to payment of ad valorem taxes,thereof and the same shall
cease to have force and effect from and after the effective date of this ordi
nance.
Section 2:That the Code of Ordinances is hereby amended by adding thereto
a new Section 28 1/2.1,Exceptions to payment of ad valorem taxes,which shall
read as follows,to-wit:
Section 28 1/2.1.Exceptions to payment of ad valorem taxes.
(a)Subject to the provisions hereof,from and after January 1,1973,
Three Thousand Dollars ($3,000.00)of the assessed value of residence
homesteads,as defined by the laws of the State of Texas,of married
persons sixty-five (65)years of age or older shall be exempted from
ad valorem taxes levied by the City of Baytown.
(b)Subject to the provisions hereof,from and after January 1,1974,
Three Thousand Dollars ($3,000.00)of the assessed value of residence
homesteads,as defined by the laws of the State of Texas,of unmarried
persons of sixty-five (65)years of age orolder,including those living
alone shall be exempted from ad valorem taxes levied by the City of Baytown.
(c)In order to obtain the homestead exemption provided for in Sub
section (a)or (b),the owner desiring the exemption shall on or before
April 30 of each calendar year file with the Tax Assessor-Collector of
the City of Baytown,on a form furnished bythe Tax Assessor-Collector,
a.sworn application for homestead exemption.
Applications which are not filed on or before April 30 shall not be
considered and the property which is the subject thereof shall not be en
titled to the ad valorem tax exemption for that year.
(d)A single parcel of property shall be entitled to no more than one re
sidence homestead exemption.
Section 3:Repealing Clause:All ordinances or parts of ordinances incon
sistent with the terms of this ordinances are herebyrepealed;provided,however,
that such repeal shall be only to the extent of such inconsistency and in all
other respects this ordinance shall be cumulative of otherordinances regulating
and governing the subject matter covered bythis ordinance.
Section 4:Savings Clause:If any provision,section,exception,sub
section,paragraph,sentence,clause or phrase of this ordinance or the application
of same to anyperson or set of circumstances,shall for any reason be held un
constitutional,voidor invalid,such invalidity shall not affect the validity
of the remaining provisions of this ordinance or their application to other persons
orsets of circumstances and to this end all provisions of this ordinance are de
clared tobe severable.
Section 5:Effective Date:This ordinance shall take effect from and
after its passage by the City Council ofthe City of Baytown.
INTRODUCED,READ and PASSED by the affirmative vote of the City Council
of the CityofBaytown,this the 24th day of January ,1974.
~0M GENTRY,Mayor
ATTEST:
EDNAOLIVER,City Clerk
APPROVED:
i Z).PFENNIG,'Assistant City Attorney
,City Attorney
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