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AN ORDINANCE
Entitled an Ordinance to amend.Section 6, Art.3839
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 7th, 1911, and declaring an emergency.
BE IT ORDAINED BY '2H7 CITY COUNCIL OF THE CITY OF BEATJI}fIONT
Qa.,+; n_
That Section 6 of Art.383 of the Revised Code of
Ordinances of the City of Beaumont as codified by TJICDowell
and Davidson, andaadopted by the City Council of the City
of Beaumont on the 7th day of February, A.D.1911, be amended
so as to hereafter read as follows:
T'It shall be the duty of the City Assessor and
Collector to inventory on assessment sheets of appropriate
forms _ _ 1
11 property in the City of Beaumont subdect
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to taxationnat such per cent of the total valuation as
may be fixed from time to time by the City Council and. to
assess likewise the property of persons failing to render
the same for assessment on or before the lst day of Inlay
in each year, and such inventory and assessment shall
be as valid and binding as if such property had been
rendered by the ovines thereof. It shall be the duty of
the said Assessor in taking all assessments of people
Making same to place thereupon the percentage of the total
valuation as he may be instructed by the City Council.Said
Entitled an Ordinance to amend.8ection 6, Art.3839
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 7th, 1911, and declaring an emergency. -
BE IT ORDAINED BY 'THF CITY COUNCIL OF THE CITY DF BEAM90NT
Section 1
That Section 6 of Art -383 of the Revised Code of
Ordinances of the City of Beaumont as codified by i,1cDowell
and Davidson, andaadopted by the City Council of the City
of Beaumont on the 7th day of February, A.D.1911, 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
f or ms
11 property in the City of Beaumont subject
aotd�
to taxation^at such per cent of the total valuation as
may be fixed from time to time by the City Council and to
assess likewise the property of persons failing to render
the same for assessment on or before the 1st day of Iviay
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 same t.o place thereupon the percentage of the total
valuation as he may be instructed by the City Council -Said
Assessor not later than the 1st regular meeting of the
City Council' in December of each year shall give written
notice to the City Council that the , time "for assessing
property is drawing near and ask for instructions from
the City Council as to what per cent of the. total valnation
of all proiDerty in the City of Beaumont subject to taxation .
under the laws of the tate he shall take for assessment
Purposes, and it shall be the duty of the City Uouncil
to thereupon not later than said first regular meeting
in December of each year, fix the per cent of the total
va-luation that the said Assessor shall take for assess-
ing purposes for the coming year. Said assessor alone shall
have the power to assess property in the City of !3eaumont
for purposes of taxation. fIf for any cause the assessment
for any tract or tracts of land be ixxegular either
because lots or tracts were assessed together and valued
as one tract, or from any cause whatever, 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
yeaxs the property is so reasses.,ed., and such. reassess-
ment whenmade , shall be as binding and legal as if originally
assessed in the manner corrected.
It shall be the duty oD' the Assessor in arriving
at' the valuation of all real property in the City of
Beaumont to use as a basis the valuation as ascert�_i_ned
by the Somer,11 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 cit.izeFns appointed by the 1e7ayor and coon-
under the laws of the tate he shall take for assessment
purposes, and it shall be. the duty of the City Uouncil
to thereupon not later than said first regular meeting
in December of each year, fix the per cent of the total
v6.1uation that the said Assessor shall take for assess-
ing purposes for the coming 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 of land be irregular either
because lots or tracts were assessed together and valued
as one tract, or from any cause whatever, 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 silo reassess-
ment whenmade, shall be as binding and legal as if originally
assessed in the manner corrected.
It shall be the duty o� the Assessor in arriving
at the valuation of all real property in the City of
Beaumont to use as a basis the valuation as ascertt-ined
by the SomexT 1 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 appointed by the Mayor and ceon-
firmed by the City Council, to re-valiie such property as
may see_rn to be incorrectly valued, said valuation to be
ascertained and arrived at, according to the Somers
System, anal so.ch reassessment when :Wade by said assessor
and the committee of citizens herein provided for shall
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be ae binding and legal.
r -i nsl l—se ��eel
Ca n+i n- 9
,J
,Whereas, the time for assessing property for the
year is rapidly approaching and there is no
adequate law providing for the per cent of thetotal
valuation of property to be taken for assessment
purposes,` an imperative necessity and public emergency
is created requiring the suspension of the stile requiring
ordinances to be read. at three separate meetings. Said
rule is hereby suspended.:-nd this ordinance shall go
into effect and be in full force and effect from and
after its lawful passage and publication.
Passed this the l day of 4y e.- 1914:
Approved this they ay of /%IrC.. 1914.
lday r
Attest:
i"ty ecretary
BeaRmont, Texas,
Honorable Mayor & City Council,
C -i -t -y.
Gentlemen: -
December 2nd, 151?.
We, your ordinance Committee to whom was
referred the attached Ordinance Amending Sec -6 of art.
383 of the Refiled Code of Ordinances, beg to report
that we have carefully examined same and recomnend
that it be adopted.
Yours 701y truly,
Vii. ,n �` ` f;�.+.� f.-Z.•�— �.
Ordinance Committee