HomeMy WebLinkAboutORD 73-10KEWir/gh/2/5/73
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ORDINANCE NO. 73-10
ENTITLED AN ORDINANCE WHICH PROVIDES THAT
NOT LESS THAN THREE THOUSAND DOLLARS OF THE
ASSESSED VALUE OF RESIDENCE HOMESTEADS OF
ALL PERSONS SIXTY-FIVE YEARS OF AGE OR OLDER
BE EXEMPTED FROM AD VALOREM TAXES UNDER
CERTAIN CONDITIONS; PROVIDING THE EFFECTIVE
DATE HEREOF; AND PROVIDING FOR SEVERABILITY.
WHEREAS, Article VIII, Section 1-b of the Texas
Constitution provides that from and after January 1, 1973,
political subdivisions of the State may exempt not less than
Three Thousand ($3,000:00) Dollars of the value of residence
homesteads of all persons sixty-five (65) years of age or
older from ad valorem taxes under cetain conditions; and,
WHEREAS, the City Council of the City of Beaumont
wishes to grant the benefits of an exemption pursuant to said
Constitutional Amendment; NOW,.THEREFORE,
BE IT ORDAINED BY THE CITY OF BEAUMONT:
Section 1.
From and after.January 1, 1973, Three Thousand
($3,000.00) Dollars of the assessed value of residence home-
steads, as defined by law, of persons who have attained the
age of sixty-five (65.) -.years or older shall be exempt from all
taxation for all City purposes; provided; however, that where
the ad valorem tax has heretofore been pledged for the payment
of any debt, the taxing officers of the.City shall have
authority to continue to levy and collect the tax against the
homestead property at the same rate as the tax so pledged until
the debt is discharged, if the cessation of the levy would
impair the obligation of the contract by which the debt.was
created.
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Section 2.
In order to secure the benefit of the exemption, the
owner shall, between January 1st and April 30th of each year,
render his homestead with the City Tax Assessor and Collector
by filing under oath, on forms furnished by the Tax Assessor
and Collector, an.inventory of such property owned on January
lst of each year for which the. exemption is claimed, andshall
initially furnish.proof of age by certified copy of his or her
birth certificate or;.'if such person does not have a certificate
of birth, then'by the affidavit of two persons at least five
(5) years older than the exemption claimant with actual
knowledge of the date and place of birth and by the original
or certified copy of any two of the following documents, which
must be at least five.(5) years old, to -wit:
1. Social Security record,
2. Federal census record,
3. State census record,
4. Own child's birth certificate,
5. Original birth notice in newspaper,
6. School record,
7. Insurance policy,
8. Lodge record,
9. Military record,
10. Passport,
11. Marriage record,*
12. Hospital record,
13. Voter's registration record,
14. Church baptismal record,
15. Employment record, and
16. Physician's record.
Section 3.
The provisions of. this Ordinance shall be effective
from and after January 1, 1973.
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Section 4.
That if any section, subsection, sentence, clause.or
phrase of this ordinance 'or the'application of same to a par-
ticular person, or to a.particular set of circumstances, should
for any reason,be held to be invalid, such invalidity shall
in no way affect the remaining portions of this ordinance, and
to such end, the various portions and provisions of this ordi-
nane are declared to be severable.
PASSED by the City Council this the 6th day of
February, 1973.
Mayor