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HomeMy WebLinkAboutORD 07-061 ORDINANCE NO. 07-061 ENTITLED AN ORDINANCE AMENDING CHAPTER 25, ARTICLE I, SECTIONS 25-3 AND 25-4, ARTICLE II, SUBSECTIONS 25- 20(b) AND (e) AND SECTION 25-27, ARTICLE III, SECTIONS 25- 54 AND 25-55, ARTICLE IV, SECTION 25-60, ARTICLE V, SECTION 25-66 AND ARTICLE VI, SECTION 25-71 AND REPEALING ARTICLE I, SECTIONS 25-1 AND 25-2, ARTICLE II, SECTIONS 25-21 THROUGH 25-26 AND SECTIONS 25-28 THROUGH 25-44, OF THE CODE OF ORDINANCES; PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL; AND PROVIDING A PENALTY. WHEREAS, the City of Beaumont endeavors to maintain a clear, comprehensible, and cohesive Code of Ordinances; and, WHEREAS, the City is therefore revising its Code to comport with current law and court interpretation; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BEAUMONT: Section 1. That Chapter 25, Article I, Sections 25-1 and 25-2, be and the same are hereby repealed. Section 2. That Chapter 25, Article I, Section 25-3, be and the same is hereby amended to read as follows: Sec. 25-3. Tax levy required; rendering property; requirements. The taxes of the city shall be levied and paid pursuant to Article VIII of the charter. The city shall adopt a tax rate for the current tax year and notify the city's assessor of the rate adopted in accordance with section 26.05 of the Tax Code. Section 3. That Chapter 25, Article I, Section 25-4, be and the same is hereby amended to read as follows: Sec. 25-4. Payment of taxes prerequisite to receipt of money due from city. No money shall be paid by the city upon any account whatever to any person who is indebted to the city for taxes owed. Section 4. That Chapter 25, Article II, Subsections 25-20(b) and (e), be and the same are hereby amended to read as follows: Sec. 25-20. Homestead exemption for persons over sixty-five. (b) In order to secure the benefit of the exemption, the owner shall file an exemption application form with the chief appraiser of Jefferson County Appraisal District. (e) In order to secure the exemption, the disabled owner shall file an exemption application form with the chief appraiser of Jefferson County Appraisal District. Section 5. That Chapter 25, Article II, Sections 25-21 through 25-26 and 25-28 through 25-44, be and the same are hereby repealed. Section 6. That Chapter 25, Article II, Section 25-27, be and the same is hereby amended to read as follows: Sec. 25-27. Delinquency penalties and interest--Amounts of penalties. A person who fails to pay an ad valorem tax assessed by the City on or before its due date is subject to the delinquency provided in Chapter 33 (Delinquency) of the Texas Tax Code. Section 7. That Chapter 25, Article III, Section 25-54, be and the same is hereby amended to read as follows: Sec. 25-54. Rules and regulations. The city manager or his designee shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied herein, and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this article and the amount of taxes due under the provisions of this article. Section 8. That Chapter 25, Article III, Section 25-55, be and the same is hereby amended to read as follows: Sec. 25-55. Penalties. If any person shall fail to file a report as required herein or shall fail to pay the tax as imposed herein when said report or payment is due, he shall forfeit five (5) per cent of the tax amount due as a penalty, and after the first thirty (30) days he shall forfeit an additional five (5) per cent of such tax; provided, however, the penalty shall never be less than one dollar ($1.00). Delinquent taxes shall draw interest at the rate of six (6) per cent per annum beginning sixty (60) days from the date due. Section 9. That Chapter 25, Article IV, Section 25-60, be and the same is hereby amended to read as follows: Sec. 25-60. Certification process. Upon receipt of the sworn application, the commission shall make an investigation of the property and shall certify the facts to the planning manager of the City of Beaumont within thirty (30) days along with the commission's documentation and recommendation for approval or disapproval of the application for exemption. Upon receipt of the application for tax exemption as well as the recommendation of the board, the city's planning manager shall immediately forward the application to the city council and, within thirty (30) days, the council shall approve or disapprove eligibility of the property for tax relief pursuant to this article. Approval or disapproval shall be provided in writing to the applicant. In determining eligibility, the city council shall first determine that all the requirements of this article have been met and that only the historic structure and the land reasonably necessary for access and use thereof is to be provided favorable tax relief as provided in section 25-58 herein. Section 10. That Chapter 25, Article V, Section 25-66, be and the same is hereby amended to read as follows: Sec. 25-66. Levied. There is hereby levied a two (2) per cent tax on the gross receipts of bingo games conducted within the city. The tax is levied in accordance with Article 179(d) of Vernon's Annotated Civil Statutes. Section 11. That Chapter 25, Article VI, Section 25-71, be and the same is hereby amended to read as follows: Sec. 25-71. Taxation of leased motor vehicles. Leased motor vehicles, as defined in Tax Code section 11.252, leased within the city are subject to taxation. The exemption from taxation provided by Tax Code section 11.252 shall not apply to such vehicles and shall not apply to the city as provided in Tax Code section 11.252. Section 12. 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 13. That all ordinances or parts of ordinances in conflict herewith are repealed to the extent of the conflict only. Section 14. That 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 on this the 5th day of June, 2007. MOM,� - Mayo Becky Ames - U Off