Ordinance No. 9,935ORDINANCE NO. 9935
• AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS, AMENDING CHAPTER 90 "TAXATION," ARTICLE 11 "AD
VALOREM TAXES," SECTION 90 -27 "EXEMPTIONS" OF THE CODE OF
ORDINANCES, CITY OF BAYTOWN, TEXAS, BY ADDING A NEW
SUBSECTION TO BE NUMBERED AND ENTITLED SUBSECTION (D)
"LIMITATION OF TAX ON HOMESTEADS OF DISABLED AND
ELDERLY" IN ORDER TO ESTABLISH AN AD VALOREM TAX
LIMITATION, AS AUTHORIZED AND DEFINED BY THE TEXAS
CONSTITUTION, ARTICLE VIII, SECTION 1 -B, AND TEXAS TAX CODE
SECTION 11.261, ON CERTAIN RESIDENTIAL HOMESTEADS;
PROVIDING A REPEALING CLAUSE; CONTAINING A SAVINGS
CLAUSE; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS:
Section 1: That Chapter 90 "Taxation," Article 11 "Ad Valorem Taxes," Section 90-
27 "Exemptions" of the Code of Ordinances, City of Baytown, Texas, is hereby amended by
adding a new subsection to be numbered and entitled subsection (d) "Limitation of tax on
homesteads of disabled and elderly" which shall read as follows:
CHAPTER 90. TAXATION
ARTICLE II. AD VALOREM TAXES
Sec. 90-27. Exemptions
d. Limitation of tax on homesteads of disabled and elderly. A disabled individual or an
individual 65 years of age or older is entitled to the limitation on the total amount of
taxes that may be imposed by the city on such individual's residence homestead as
prescribed by and in accordance with state constitution article VIII, section 1 -b(h) and
V.T.C.A., Tax Code § 11.261.
Section 2: All ordinances or parts of ordinances inconsistent with the terms of this
ordinance are hereby repealed; provided, however, that such repeal shall be only to the extent of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 other
ordinances regulating and governing the subject matter covered by this ordinance.
Section 3: If any provisions, section, exception, subsection, paragraph, sentence,
clause or phrase of this ordinance or the application of same to any person or set of
circumstances, shall for any reason be held unconstitutional, void or invalid, such invalidity shall
not affect the validity of the remaining provisions of this ordinance or their application to other
persons or sets of circumstances and to this end all provisions of this ordinance are declared to be
severable.
® Section 4: This ordinance shall take effect from and after its passage by the City
Council of the City of Baytown in accordance with law.
• INTRODUCED, READ and PASSED by the affirmative vote of the City Council of the
City of Baytown this the I Vh day of November 2004.
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GAR W. SMITH, City Clerk
APPROVED AS TO FORM:
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ACIO RAMIREZ, SR., Uy Attorney
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CALVIN MUNDINGER, Ma
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