Ordinance No. 10,728ORDINANCE NO. 10,728
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS, ADOPTING THE RATE AND TAX LEVY FOR GENERAL FUND
MAINTENANCE AND OPERATION AND DEBT SERVICE FOR THE CITY
OF BAYTOWN FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2008,
UPON ALL TAXABLE PROPERTY IN SAID CITY OF BAYTOWN IN
ACCORDANCE WITH THE LAWS OF THE STATE OF TEXAS AND THE
CHARTER PROVISIONS AND ORDINANCES OF SAID CITY; PROVIDING
A REPEALING CLAUSE; CONTAINING A SAVINGS CLAUSE; AND
PROVIDING FOR THE EFFECTIVE DATE THEREOF.
WHEREAS, the City's tax rate consists of the following two components, each of which
must be approved separately:
1. the rate that, if applied to the total taxable value, will impose the amount of taxes
needed to pay debt service; and
2. the rate that, if applied to the total taxable value, will impose the amount of taxes
needed to fund maintenance and operation expenditures of the City for the next
year; and
WHEREAS, the proposed tax rate of $0.45700 per $100 valuation for maintenance and
operations together with the proposed tax rate of $0.28003 per $100 valuation for debt service
does not exceed the effective tax rate or the rollback rate and is the same tax rate that the City
has adopted since 1992; NOW THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN.
TEXAS:
Section 1: That the facts and matters set forth in the recitals of this Ordinance are
hereby found to be true and correct.
Section 2: That the City Council of the City of Baytown hereby adopts and sets for
the fiscal year ending September 30, 2008, an ad valorem tax rate of $ 0.45700 for each ONE
HUNDRED AND NO/100 DOLLARS ($100.00) of assessed value of property located within
the city limits of the City of Baytown on January 1, 2007, made taxable by law, which said taxes,
when collected, shall be apportioned among funds and departments of City Government of the
City of Baytown for the purpose of General Fund Maintenance and Operation. THIS TAX
RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE.
Section 3: The ad valorem tax rate of $ 0.45700, as set forth in Section 2, is hereby
levied and shall be assessed and collected on one hundred percent (100%) of each ONE
HUNDRED AND NO/100 DOLLARS ($100.00) worth of property located within the city limits
of the City of Baytown on January 1, 2007, as valued by the Harris County Appraisal District or
the Chambers County Appraisal District, as applicable, and made taxable by law.
Section 4: That the City Council of the City of Baytown hereby adopts and sets for
the fiscal year ending September 30, 2008, an ad valorem tax rate of $ 0.28003 for each ONE
HUNDRED AND NO/100 DOLLARS ($100.00) of assessed value of property located within
the city limits of the City of Baytown on January 1,2007, made taxable by law, which said taxes,
when collected, shall be apportioned among funds and departments of City Government of the
City of Baytown for the purpose of Debt Service.
Section 5: The ad valorem tax rate of $ 0.28003, as set forth in Section 4, is hereby
levied and shall be assessed and collected on one hundred percent (100%) of each ONE
HUNDRED AND NO/100 DOLLARS ($100.00) worth of property located within the city limits
of the City of Baytown on January 1, 2007, as valued by the Harris County Appraisal District or
the Chambers County Appraisal District, as applicable, and made taxable by law.
Section 6: The Tax Assessor and Collector of the City of Baytown is hereby directed
to assess, extend and enter upon the Tax Rolls of the City of Baytown, Texas, for the current
year the amounts and rates herein levied, and to keep a current account of same. All collection
of such taxes, as well as collection of taxes owed for prior years, to include penalty and interest
thereof, shall be deposited in the official depository of the City of Baytown to be distributed
between the General Fund and the Debt Service on a basis determined by the percentage that
each bear to the total tax rate.
Section 7: That the City Clerk is hereby directed to include on the home page of the
Internet website operated by the City of Baytown the following:
i THE CITY OF BAYTOWN ADOPTED A TAX RATE THAT WILL
RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS
THAN LAST YEAR'S TAX RATE.
Section 8: 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 9: 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 10: This ordinance shall take effect immediately from and after its passage by
the City Council of the City of Baytown.
CityofBayto
INTRODUCED, READ and PASSED by the affirmative vote ofjthe City Council of the
Baytown this the 1 llh day of October, 2007. '
LOR
APPROVED AS TO FORM:
(lACIO RAMIRE^SR., CityTttfeey
STEPHI . DONCARLOS, Mayor
R:'.KaretHFilcs\City CouncilvOnlinanccs'2007\Oclobcr I l\l:M'axRate4GcncralFund&OcbtScr\icc.doc