Loading...
HomeMy WebLinkAboutORD 79-81 ORDINANCE NO. _L ENTITLED AN ORDINANCE AMENDING CHAPTER 25 BY ADDING NEW SECTIONS 25-39 THRU 25-43 INCLUSIVE; REQUIRING THE FILING OF AN ANNUAL SWORN INVEN'T'ORY OF PHYSICAL PERSONAL PROPERTY HELD OR USED IN CONNECTION WITH BUSINESS OR PROFESSION; PROVIDING FOR THE CONFIDENTIALITY OF SUCH INVENTORY; PROVIDING FOR APPROVAL OR DISAPPROVAL OF SUCH INVENTORY; PROVIDING FOR REVIEW OF SUCH INVENTORY; AUTHORIZING THE TAX ASSESSOR TO PREPARE SUCH INVEN'T'ORY IF SAME IS NOT TIMELY FILED; PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL AND PROVIDING A PENALTY. BE IT ORDAINED BY THE CITY OF BEAUMONT: Section 1. THAT Chapter 25 of the Code of Ordinances is hereby amended by adding new Sections 25-39 thru 25-43 inclusive, said sections to read as follows: Sec. 25-39. Filing required; form to be used. To afford more efficient means by which the city tax as- sessor and collector may determine the proper values of physical personal property owned, held or used in connection with a busi- ness or profession, and usually rendered for taxation as "merchandise", "machinery", "equipment" and in other general terms, and to facilitate the ascertainment of fair and just values of all such property, every person owning or holding any physical personal property located or subject to taxation in the city and owned, held or used in connection with a business or profession on the first day of January of each year, or the agents of any such person, shall complete and file with the city tax assessor and collector, in addition to a rendition of property, whether notified to do so or not, on or before the first day of April of such year, a sworn inventory and statement of all such property so owned or held and subject to taxation in the city on the first day of January of such year. Such inventory and statement shall be completed on a form to be available at the office of the tax assessor and collector, which form shall be prepared substantially in the form which is on file in the office of the city tax assessor and collector and also in the office of the city clerk. Sec. 25-40. Information to be confidential. (a) Renditions, assessments, valuations and findings shall continue to be public records; but tax lists, inventories and statements filed by any owner or agent as required under the provisions of this article shall be confidential, and no infor- mation gained from such lists, inventories and statements shall be used for any purpose by the tax assessor and the board of equalization except in the lawful assessment and collection of taxes. 672 -79 iD(p (b) It shall be unlawful for the city tax assessor and col- lector, or any deputy, or for any member of the board of equaliza- tion, or any agent or employee thereof, or for any officer or employee of the city, to divulge any information gained from such lists, inventories and statements to any unauthorized person, unless authorized to do so in the course of a judicial proceeding, and upon conviction of a violation of this section, any such officer or employee so convicted shall be punished as provided in section 1-8. (c) The internal auditors of the city are specifically author- ized access to any information gained from the aforementioned lists, inventories, and statements, and to such lists, inventories and statements while in the course of their assigned: auditing duties, and may report in summary form their findings for purposes of financial verification to the appropriate external auditors of the city but shall not divulge any specific individual information to any unauthorized persons and shall be subject to the same penalty provided in subsection (b) of this section. Sec. 25-41. Approval or disapproval of inventory. Upon the filing of any inventory and statement required under the provisions of this article, if the assessor is satisfied with the valuation as shown in the list and with the oath attached to and supporting such inventory and statement, the assessor shall accept and receive such inventory and statement and direct the assessment of such property on the tax rolls; but if the assessor is not satisfied with the valuation he may refer the rendition, inventory and statement to the board of equalization of the city for the board's action and if he does so refer the same, the assessor shall immediately notify the person from whom he received the inventory and statement that he has referred the valuation to the board of equalization. Sec. i25-42. Right of tax assessor and collector to review inventory. (a) During any current tax year and during the next suc- ceeding tax year, if the tax assessor has reasonable grounds to believe that any inventory and statement required under the provisions of this article should be verified by him, the assessor and his duly authorized deputies are authorized to examine the books and records and make physical inventories of the property of any persons filing the same, and any persons for whom the same was filed, for the purpose of verifying the correctness of any such inventory and the statements therein made and to discover any personal property which may not have been assessed or rendered for taxation every year for two years past. All such persons, their agents and employees shall present all such books and records to the tax assessor, or to any duly authorized deputy, for such purpose upon demand and shall permit the making of the physical inventories herein authorized. (b) The powers invested in the city tax assessor and col- lector by the provisions of this section shall be enforced by injunction or other appropriate civil action brought in any court of competent jurisdiction. - 2 - Sec. 25-43. Authority of tax assessor and collector to file inventory. If any person described in section 25-39, shall fail or refuse to file with the tax assessor the sworn inventory and statement prescribed in this article, within the time prescribed, the tax assessor is hereby authorized and empowered to prepare or cause to be prepared the inventory and statement prescribed in section 25-39 for such owner, holder or agent. Section 2. That if any section, subsection, sentence, clause or phrase of this ordinance, or the application of same to a particular set of persons or circumstances, should for any reason be held to be invalid, such invalidity shall not affect the remaining portions of this ordinance, and to such end the various portions and provisions of this ordinance are declared to be severable. Section 3. All ordinances or parts of ordinances in conflict herewith are repealed to the extent of the conflict only. Section 4. Any person who violates any provision of this ordinance shall, upon conviction, be punished as provided in Section 1-8 of the Code of Ordinances of Beaumont, Texas. PASSED BY THE CITY COUNCIL of the City of Beaumont this the day of 1979. - Mayor -