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HomeMy WebLinkAboutORD 36-JEntitled'an Ordinance to amend Section 6, Article 383, of the Revised Code of Ordinances of the City of Beaumont, codified by McDowell and Davidson, and adopted by the City Council of the City of Beaumont on February 7, 1911, as said Section 6,, Article 383, was amended by an ordinance passed by the City Council on the 2nd day of December, 1914, entitled 'pan ordinance to amend Section 6, Article 383.. of the Revised Code of Ordinances of the City of Beaumont, codified by McDowell and Davidson, and adopted by the City Council of the City of Beaumont February 7, 1911, and declaring an emergency;.", prescribing the duties and powers of the City Assessor and Collector of Taxes; regulating the assessment and valua- tion of property in the City of Beaumont for purposes of taxation, and prescribing rules therefor; requiring the City Commission on request of the assessor of taxes to ascertain what per cent of the total valuation of all property subject to taxation shall be taken for assess- ment purposes; ;prescribing the time for such ascertain- ment and declaring an emergency. BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF BEAUM©NT Section 1. That Section 6 of Article 383 of the Revised Code of Ordinances of the City of Beaumont as codified by McDowell and Davidson, and adopted by the City Council of the City of Beaumont on February 7, 1911, and as amended by an ordinance passed by the City Council on the 2nd day of December, 1914, entitled "an Ordinance to amend Section 60 Article 383, of the Revised Code of Ordinances of the City of Beaumont', codified by LicDowell and Davidson, and adopted by the City Council of the City of Beaumont February 7, 19111" and de- claring an emergency", be amended so as to hereafter read as follows; It shall be the duty of the City Assessor and Col- lector to inventory on assessment sheets bf-appropriate forms -all property in the City of Beaumont subject to taxation, and to assess the same at such per cent of the total valuation as may be fixed from time to time by the City Commission as hereinafter provided for, and to assess likewise the property of persons failing to render the same for assessment on or before the lst day of May 'in each year, and such inventory and assessment shall be as valid and binding as if such property had been rendered by the owner thereof. It shall be the .duty -of the said assessor in taking all assessments of people making the same to place thereupon the percentage of the total valuation as he may be instructed by the- City Commission. Said Assessor shall, as soon 4,der the lst day of Junel.as practicable and before the lst day of Oc'6684 of each year, give written notice to the City Commission that the time for assessing property for the current year is at hand and ask for instructions from the City Commission as to what per cent of the total valuation of all property in the City of Beaumont subject to taxation he shall take for assessment purposes, and -it shall be the duty of the City Commission to thereupon, not later than the lst day of October of said year, fix the per cent of the total valuation that the said Assessor shall take for assessment purposes for said -year. that the Assessor shall take for assessment purposes, then said Assessor shall proceed to assess the property in the City of .Beaumont at the per cent of the total valuation thereof, effective for the preceding year. Said Assessor aloneshall have the power to assess property in the City of Beaumont for purposes of.taxation. If, for any cause, the assessment for any tract or tracts were assessed together and valued as one tract,. or from any cause what- everg, the City Assessor and Collector of Taxes is hereby given the authority at any time to reassess said land, and to value each tract separately, or to cure and correct the irregularity whatever it may be, and the correction when made shall be entered on the tax roll for the year or years the property is so reassessed, and such re- assessment when made, shall be as binding and legal as if originally assessed in the manner corrected. It shall be the duty of the Assessor in arriving at the valuation of all real property in the City of Beaumont to use as a basis the valuation as ascertained by the Somers: System in- stalled in this city in 1912.. If it should appear at any time that any of the valuations are incorrect and need revising, it shall be the duty of the Assessor with the aid of a committee not exceeding twenty-five citizens appointed by the Mayor and confirmed by the City Coiamiss on --to_' re -value such property as may seem to be incorrectly valued, said valuation to be ascertained and arrived at, according to the Somers, System, and such reassessment w hen made by said assessor and the committee of citizens herein provided for shall be binding and 1 egal . ,, Section 2. If any portion, phrase, clause-, or provision of this Ordinance is construed to be unconstitutional ,_inoperative and/or void, such construction shall not affect the remaining and valid por- tions. hereof. Section 3. Whereas the time for assessing property for the current year is now at hand, and there is no adequate law providing for the per cent of the total valuation of property to be taken for assessment purposes, an.. imperative necessity and public emergency is created requiring the suspension of the rule requiring ordinances to be read at three separate meetings, and said rule is hereby sus- pended and this ordinance shall be in full force and effect from and after its lawful passage and publication. Passed by an affirmative vote of all members of the City Commission, this the a �- day of June, A. D. 1932, C OMMI SSI ONERS . ATTEST: ENTITLED AN ORDINANCE AMENDING SECTION 6, ARTICLE 383 OF THE REVISED CODE OF ORDINANCES OF THE CITY OF BEAUMONT CODIFIED BY MCDOWELL AND DAVIDSON AND ADOPTED BY, THE CITY COUNCIL OF. THE_ CITY OF BEAU- MONT ON FEBRUARY.70 1911,.AS SAID SECTION 6., ART- ICLE 383 WAS AMENDED BY AN ORDINANCE PASSED BY THE CITY COUNCIL ON THE 2ND DAY OF DECEt'IBER, 1914, E11 - TITLED "AV ORDINANCE TO AMEND SECTION 6, ARTICLE 383 OF THE REVISED CODE OF ORDINANCES.OF THE CITY OF BEAUMONT, CODIFIED.BY MCDOWELL AND DAVIDSON AND ADOPTED BY THE CITY COUN- CIL OF THE CITY OF BEAUMONT OA FEBRUARY 7. 1911, AND DECLARED AN EMERGENCYI! A'D REPEALIiNG AN ORDINANCE PASSED BY THE CITY COM- MISSION OF THE CITY OF BEAUMONT ON_ THE 28TH DAY OF JUNE, A.D. 1932: AND ENTITLED: "AN ORDINANCE TO AMEND SECTION' 6, ARTICLE 3832 OF.THE REVISED CODE OF.ORDINANCES OF THE CITY OF BEAUMONT, CODIFIED.BY MCDOWELL AND DAVIDSOK, AND ADOPTED BY THE CITY COUN- CIL OF THE CITY OF BEAUMONT ON.FEBRUARY 7s 1911, AS SAID SECTION 6, ARTICLE 383, WAS AMENDED BY AN ORDINANCE PASSED.BY THE CITY COUNCIL ON THE 2ND DAY OF DECEt7BER, 1914, ENTITLED IAN ORDINANCE TO AMEND SECTIOi 61 ARTICLE_383, OF THE REVISED CODE OF OR- DINANCES -OF THE CITY OF BEAUMONT,_CODIFIED BY MCDOWELL AND DAVIDSON., AND ADOPTED.BY THE CITY C OUIN C IL OF . THE CITY OF . BEAUMONT FEBRUARY 7, 1911, AND DECLARING AN EMER- GENCY I rr PRESCRIBING THE DUTIES AND POWERS OF THE CITY AS- SESSOR AND COLLECTOR OF TAXES; REGULATING -THE ASSESSMENT AND.VALUATION.OF PROPERTY_IN.THE CITY OF BEAUMONT FOR PURPOSES OF TAXATION,,AND PRE- SCRIBING RULES THEREFOR; REQUIRING THE CITY CO' M - MISSION ON REQUEST OF THE ASSESSOR OF TAXES TO ASCERTAIN WHAT PER CENT OF THE TOTAL -VALUATION OF ALL PROPERTY SUBJECT TO TAXATION SHALL BE TAKEN FOR ASSESSMENT PURPOSES;. PRESCRIBING.THE TIME FOR SUCH ASCERTAINMENT AND DECLARING AN EMERGENCY,, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF BEAUMONT: Section 1 That Section 6 of Article 383 of the Revised Code of Ordinances of the City of Beaumont as codified by McDowell and Davidson, and adopted by the City Council of the -City of Beaumont on February 7, 1911, and as amended by an ordinance passed by the City Council on the 2nd day ulon b, Article 383, of the Revised Code of Ordinances of the City of Beaumont, codified by McDowell and Davidson, and adopted by the City Council of the City of Beaumont February '7, 1911, and declaring an emergency', be amended so as to hereafter read as follows: It shall be the duty of the City Assessor and Collector to inventory on assessment sheets of appropriate forms, all property in the City of Beaumont subject to tax- ation, and to assess the same at such per cent of the total valuation as may be fixed from time to time by the City Com- mission as hereinafter provided for, and to assess likewise the property of per failing to render the same for as- sessment on or before the lst day of March in each year, and such inventory and assessment shall be as valid and binding as if such property had been rendered_ by the owner thereof. It shall be the duty of the said Assessor in tak- ing all assessments of people making the same, to place thereupon the percentage of the total valuation as he may be instructed by the City Commission. Said Assessor shall, as soon after the lst day of May: as practicable and be- fore the lst day o -L" August. of each year, give written notice to the City Commission that the time for assessing property for the current year is at hand and ask for in- structions from the City Commission as to what per cent of the total valuation of all property in the City of Beaumont subject to taxation he shall take for assessment purposes: and it shall be the duty of the City Commission to there- upon, not later than the lst day of August of said year, fix the per cent of the total valuation that the said As- sessor shall take for ass-essment purposes for said year. If for any reason the City Commission should fail before the 1st day of August: in any year to fix the per cent of the total valuation, that the Assessor shall take for assessment ..2., property in the City of Beaumont at the per cent of the total valuation thereof, effective for the preceding year. Said assessor alone shall have the power to assess property in the City of Beaumont for purposes of taxation. If for any cause the assessment for any tract or tracts were as- sessed together and valued. as one tract, or from any cause whatever,the City ,assessor and Collector of Taxes is hereby giver_ the authority at any time to reassess said land, and to value each tract separately, or to cure and correct the irregularity whatever it may be, and the correction when made shall be entered on the tax roll for the year or years the property is so reassessed, and such reassessment when made, shall be as binding and legal as if originally as- sessed in the manner corrected. It shall_ be the duty of the Assessor in arriving at the valuation of all real property in the City of Beau- mont, to use as a basis the valuation as ascertained by the Somers' System installed in this city in 1912. If it should appear at any time that any of the valuations are incorrect and need revising, it shall be the duty of the Assessor, with. the'aid of a committee not exceeding twenty-five citizens ap- pointed by the Mayor and confirmed by the City Commission, to re -value such property as may seem to be incorrectly valued, said valuation to be ascertained and arrived at, ac- cording to the Somers' System., and such reassessment when made by said assessor and the committee of citizens herein provided for, shall be binding and legal, Section 2. That a certain ordinance passed by the City Com- mission of the City of Beai nont on the 28th day of June, A.D. 1932, and entitled: "An Ordinance to amend Section 6, Article 383, of the Revised Code of Ordinances of the City of Beaizaont, codified by McDowell and Davidson, and adopted 1911, as said Section 6, Article 383, was amended by an ordinance passed by the City Council on the 2nd day of De- cember, 1914, entitled fan ordinance to amend Section 6, Article 383, of the Revised Code of Ordinances of the City of Beaumont, codified by McDowell and Davidson, and adopted by the City Council of the City of Beaumont February 7, 1911, and declaring an emergency"; prescribing the duties and powers of the City Assessor and Collector of Taxes; regulating the assessment and valuation of property in the City of Beaumont for purposes of taxation, and prescribing rules therefor; requiring the City Commission on request of the assessor of taxes to ascertain what per cent of the total valuation of all property subject to taxation shall be taken for assessment purposes; prescribing the time for such ascertainment and declaring an emergency", be, and the same hereby is in all things repealed. Section 3. If any portion,. phrase, clause, or provision of this Ordinance is construed to be unconstitutional, in- operative and/or void, such construction shall not affect the remaining and valid portions hereof. Section 4. Whereas the time for assessing property for the current year is now at hand, and there is no adequate law providing for the per cent of the total valuation of property to be taken for assessment purposes, an imperative necessity and public emergency is created requiring the suspension of the rule requiring ordinances to be read at three separate meetings, and said rule is hereby suspended and this ordinance shall be in full force and effect from and after its lawful passage and publication. -4- r PASSED by an affirmative vote of all members of . the City Commission this the day of ,. A.D. 1940. 7 Q MAYOR .. 6 3 6 -