HomeMy WebLinkAbout2007-3035 - Ordinance - 12/13/2007ORDINANCE NO. 3035
AN ORDINANCE PROVIDING FOR THE AD VALOREM TAXATION OF TANGIBLE
PERSONAL PROPERTY IN TRANSIT OR "SUPER FREEPORT" GOODS PURSUANT
TO SECTION 11.253 OF THE TEXAS TAX CODE; PROVIDING A SEVERABILITY
CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, pursuant to the Texas Constitution and Texas Property Tax Code 11.253,
local taxing units are granted the option to tax goods in transit which would otherwise be
exempt pursuant to 11.253; and
WHEREAS, the City Council of the City of College Station, Texas, has held a public
hearing pursuant to TEXAS CONSTITUTION ARTICLE VIII, 1 -n(d) on the issue of
whether goods in transit, as defined by the referenced 11.253 should be taxed or
exempted; and
WHEREAS, the City Council of the City of College Station determines that it is in the
public interest to provide for the ad valorem taxation of goods in transit, as defined by
the referenced 11.253; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS:
Part 1: All "goods in transit" as defined by TEXAS PROPERTY TAX CODE
11.253 shall be subject to ad valorem taxation by the City of College
Station, pursuant to the City of College Station's annual ad valorem tax
assessment, if not otherwise exempt or subject to abatement by law
other than 11.253 and TEXAS CONSTITUTION ARTICLE VIII 1 -n.
Part 2: That this ordinance shall become effective immediately after passage
and approval.
PASSED and APPROVED this day of December, 2007.
ATTEST: APPROVED:
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City Secretary Mayor
APPROVED:
2- Signed by HarTey Cargill
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City Attorney