Ordinance No. 10,995ORDINANCE NO. 10,995
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, 2009,
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.
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WHEREAS, the City's tax rate consists of the following two components:
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 $0.33003 per $100 valuation for debt service
exceeds the effective tax rate even though the maintenance and operation component of the tax
rate has remained the same since 1992; and
WHEREAS, after complying with all the requisites contained in Sections 26.06 and
26.065 of the Texas Tax Code, the City Council of the City of Baytown held two public hearings
regarding the proposed tax rate on October 2, 2008, and October 9,2008; and
WHEREAS, at the public hearings, proponents and opponents of the tax increase were
afforded an adequate opportunity to present their views; and
WHEREAS, at the public hearings, the City Council announced that it would vote on the
proposed tax rate in the City Council Chambers of the Baytown City Hall on October 23, 2008,
at its regularly scheduled meeting, which starts at 6:30 p.m., which date is within sixty (60) days
after the date the City received the certified appraisal roll; and
WHEREAS, after each public hearing, the City Council also gave notice as required by
law of its meeting, at which it would vote on the proposed tax rate; and
WHEREAS, after considering the testimony received at the public hearings and the
budget adopted on September 22, 2008, the City Council finds that the tax hereinafter levied is
necessary to provide the revenue requirements of the budget for Fiscal Year 2008-2009; and
WHEREAS, in making a motion to approve this ordinance, Council Member Sain stated
"I move that property taxes be increased by the adoption of a tax rate of $0.78703" and Council
Member Capetillo seconded the motion; 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, 2009, 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, 2008, 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.
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, 2008, as valued by the Harris County Appraisal District or
the Chambers County Appraisal District 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, 2009, an ad valorem tax rate of $ 0.33003 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 1,2008, 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 $ 0.33003, 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, 2008, as valued by the Harris County Appraisal District or
the Chambers County Appraisal District 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: 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 8: 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 9: This ordinance shall take effect immediately from and after its passage by
the City Council of the City of Baytown.
INTRODUCED, READ and PASSED by the affirmative vote ppthe City Council of the
City of Baytown this the 23rd day of October, 2008.
STEPHEN H. DONCARLOS, Mayor
ATTEST:
\XXJ
KAYTHIE DARNELL, City Clerk
APPROVED AS TO FORM:
ACIO RAMIREZ, SR, City/^Borney
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