HomeMy WebLinkAboutRES 89-246 R E S O L U T I O N
WHEREAS, the seventy-first Texas Legislature, in its
regular session, enacted a proposed constitutional amendment that
was submitted to the voters and approved on November 7 , 1989, for
the purpose of exempting certain tangible personal property from
ad valorem taxation; and,
WHEREAS, the exempt personal property, unless otherwise
taxed on a local option basis, is defined in the amendment and
includes, but is not limited to, goods, wares, ores, and
merchandise other than oil, gas, and other petroleum products
acquired in or imported into this State for assembling, storing,
manufacturing, processing or fabricating purposes and transported
outside of the State within 175 days; and,
WHEREAS, said constitutional amendment, as adopted by
the voters, requires that official actions by county, common or
independent school districts, junior college districts, or
municipalities, including home-rule cities, must be taken within
certain time periods in order to tax this otherwise exempt
personal property; and,
WHEREAS, any official action to tax such otherwise
exempt property in the future must be taken before April 1 , 1990,
and must be taken before January 1 , 1990 in order to tax such
property for Tax Year 1990;
NOW, THEREFORE, BE IT RESOLVED BY THE
CITY COUNCIL OF THE CITY OF BEAUMONT:
THAT the City of Beaumont shall tax all tangible personal
property, as defined in said proposed amendment, adding Section
1 -j to Article VIII of the Texas Constitution and in Section
11 .251 , Texas Tax Code, in Tax Year 1990 and each year
thereafter.
PASSED BY THE CITY COUNCIL of the City of Beaumont
this the 4t day of % (" , 1989.
Mayor -